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1 Becker BEC > B4 > Flashcards

B4 Flashcards

1
Q

5 Components of an Information System

A
  1. hardware
  2. software
  3. people
  4. network
  5. data
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2
Q

Data vs. Information

A
  • data is raw facts

* information is processed data that is useful for decision making

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3
Q

Four Primary Roles in Business Operations

A
  1. process detailed data
  2. provide information used for making daily decisions
  3. provide information for developing business strategies
  4. take orders from customers
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4
Q

What is the first step in a business processing transaction?

A

capture the data

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5
Q

Data Capture Techniques

A

*manual entries vs. source data automation

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6
Q

Data Accuracy =

A

GIGO

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7
Q

What is the Accounting Information System?

A
  • it is first and foremost a Management Information System

* it creates an audit trail for accounting transactions

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8
Q

How are entries recorded?

A

*they are first recorded onto the general journal and then are summarized on the various ledgers

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9
Q

Coding Types

A
  1. Sequence Code (101, 102, 103)
  2. Block Codes (1xx, 2xx, etc.)
  3. Group Codes (each number stands for something)
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10
Q

Entity

A

subject of the stored information

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11
Q

Attributes

A

specific item of interest for each entity

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12
Q

Field

A

contains a single piece of information (attribute) of the entity

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13
Q

Record

A

all attributes about a single instance of an entity

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14
Q

Data Value

A

contents of fields

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15
Q

File

A

records are grouped into files

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16
Q

Master File

A

cumulative information and information that is relatively permanent

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17
Q

Transaction File

A

similar to a journal, the transaction file stores individual transactions

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18
Q

Database

A

files that are INTERRELATED AND COORDINATED

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19
Q

Data Processing

A

Addition - new record
Updating - revisions to a master file
Deletion - removal of records from a database

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20
Q

Methods for Data Processing

A
  1. batch processing

2. online real-time processing (OLRT)

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21
Q

Information Output Types

A
  1. Documents (checks, purchase orders, etc.)
  2. Reports (internal or external periodicals)
  3. Query (request for specific data
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22
Q

Benefit of Batch Processing

A

*can compare manual and computer-generated batch control total

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23
Q

Centralized vs. Decentralized Processing

A
  • centralized has enhanced data security and consistent processing
  • bottlenecks, high costs, reduction in local accountability, increased vulnerability
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24
Q

Periodic Scheduled Report

A

*made available on a regular basis to end users of the system

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25
Q

Exception Reports

A

*produced when a specific condition or exception occurs

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26
Q

Demand Reports

A

*available on demand when requested

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27
Q

Ad Hoc Reports

A

*one that does not currently exist but that can be created on demand, without having to get a software developer or programmer involved

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28
Q

Query

A

*a set of criteria that the end user can send to the system to extract all transactions or other information that meet these criteria

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29
Q

Push Report

A

*pushed to a computer when a specific action takes place

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30
Q

Dashboard Reports

A

*presents summary information necessary for management action (visual quick references)

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31
Q

XBRL

A

*XBRL tags define the data

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32
Q

Should technology decisions be an input or an output in the strategy process

A

INPUT

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33
Q

What types of events should be identified during the enterprise risk management process?

A

risks AND OPPORTUNITIES

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34
Q

Categories of Business Information Systems

A
  1. Transaction Processing Systems
  2. Management Information Systems (MIS)
  3. Decision Support Systems (DSS)
  4. Executive Information Systems (EIS)
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35
Q

Transaction Processing Systems

A

*process and record the routine daily transactions necessary to conduct business

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36
Q

Management Information Systems

A

*provides users predefined reports that support effective business decisions

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37
Q

Decision Support Systems

A

*extension of an MIS that provides INTERACTIVE tools to support decision making (aka EXPERT SYSTEM)

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38
Q

Executive Information Systems

A
  • provide senior executives with immediate and easy access to internal and external information to assist in strategic decision making
  • high level

*INTERNAL AND EXTERNAL

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39
Q

Systems Development Life Cycle

A
  1. Systems Analysis
  2. Conceptual Design
  3. Physical Design (look at outputs first, then design the inputs; DEFINE DATA ELEMENTS)
  4. Implementation and Conversion
  5. Training
  6. Testing
  7. Operations and Maintenance
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40
Q

Prototyping vs. Waterfall

A

prototyping: entire process is repeated multiple times
waterfall: one step must be completed before moving on to the next

41
Q

Information Systems Steering Committee

A
  • traffic cops
  • plan and oversee the information systems function and address the complexities created by functional and divisional boundaries
42
Q

May want to also consider the input of _______ when designing an information system

A

external parties

43
Q

5 Governance Objectives for IT

A
  1. Strategic Alignment
  2. Value Delivery
  3. Resource management
  4. Risk Management
  5. Performance Management
44
Q

Business Objectives for IT

A
  1. effectiveness
  2. efficiency
  3. compliance
45
Q

Requirements for Information as defined by COBIT

A 
ICE RACE
I ntegrity
C onfidentiality 
E fficiency
R eliability 
A vailability 
C ompliance
E ffectiveness
46
Q

Domains and Processes of COBIT

A

Plan and Organize = Direct
Acquire and Implement = Solution
Deliver and Support = Service
Monitor and Evaluate = Ensure direction followed

47
Q

Internal vs External Labels

A 
Internal = written in machine-readable form
External = readable by humans
48
Q

Segregation of Duties in IT

A 
C ontrol team (internal auditors)
O perators
P rogrammer 
A nalyst 
L ibrarian
49
Q

Systems Analyst

A

*determines systems requirements, integrates purchased applications, provides training, intermediary between system and users

50
Q

Computer Programmer

A

Application Programmer: writing or maintaining application programs
System Programmer: focus is on the operating system

51
Q

Computer Operator

A
  • most likely will be automated

* responsible for scheduling and running processing

52
Q

IT Supervisor

A

*manages the functions and responsibilities of the IT department

53
Q

File Librarian

A
  • role, not title

* store and protect programs and tapes from damage or unauthorized use

54
Q

Data Librarian

A

*custody of and maintains the entity’s data and that it is released only to authorized individuals

55
Q

System Administrator

A
  1. Database
  2. Network (performance monitoring and troubleshooting)
  3. Web (responsible for website)
56
Q

Data vs. Database Administrator

A 
data = responsible for data
database = responsible for access to the entire database
57
Q

Data Input Clerk

A

inputs data

58
Q

Hardware Technician

A

*sets up and configures hardware and troubleshoots hardware problems

59
Q

End Users

A

*most enter in their own data into the information system

60
Q

Son-Father-Grandfather Concept

A

*think about the diagram

61
Q

Backup of Systems that Can and Can’t be Shut Down

A

Can: files or databases that have changed since the last backup can be updated
Can’t: applying a transaction log

62
Q

Mirroring

A

*backup computer duplicates all of the processes and transactions on the primary computer

63
Q

Digital Certificates

A

*certifies the identity of the owners of a particular public key

64
Q

Digital Signatures vs. E-Signatures

A
  • digital = asymmetric encryption

* e-=legally binding signature

65
Q

User Access Controls

A

*must involve HR and IT due to promotions and exits from the company

66
Q

Types of Policies

A
  1. Program-Level: used to create the security program
  2. Program-Framework Policy: overall approach to computer security
  3. Issue-Specific Policy: address specific ISSUES of concern
  4. System-Specific Policy: address policy issues for specific system
67
Q

EDI

A

Electronic Data Interchange

68
Q

Mapping

A

*translating and determining the correspondence between data elements in an organization’s terminology

69
Q

Costs of EDI

A
  1. legal costs
  2. hardware costs
  3. costs of translation software
  4. costs of data transmission
70
Q

VAN

A

Value Added Network

71
Q

Biggest EDI Risk

A

unauthorized access

72
Q

What type of processing does EDI use?

A

Batch processing

73
Q

E-Commerce vs. EDI

A

e-commerce uses the public internet, uses faster OLRT and is less secure but less expensive
*VAN is more secure than the internet

74
Q

Challenges Faced in Business Process Reengineering

A 
tradition
resistance
time and cost requirements 
lack of management support
skepticism 
retraining
controls
75
Q

According to the AICPA, electronic transactions reduce the opportunity for what?

A

human errors; there supposedly won’t be any human errors

76
Q

B2B vs. B2C

A
  • B2C is less complex
  • B2B is more complex
  • B2B involve more than one participant
  • B2B involve complex products
77
Q

ERP

A

Enterprise Resource Planning

  • cross-functional; one system
  • promotes integration
  • store information in a central repository
78
Q

SCM

A

Supply Chain Management

*planning, sourcing, making, delivery

79
Q

CRM

A

Customer Relationship Management

  • increase customer satisfaction
  • provides automation and new customer services
80
Q

EFT

A

Electronic Funds Transfer

81
Q

Application Service Providers

A
  • renting the programs
  • lower costs, greater flexibility
  • risks to the security and privacy of the organization’s data; financial viability of the ASP, poor support by the ASP
82
Q

Web 2.0

A

interaction

83
Q

Mash-ups

A

Google Maps

84
Q

Stand-alone Web Stores vs. Integrated Web Stores

A
  1. Stand-alone: not integrated with an accounting system

2. Integrated: single software system with the accounting system

85
Q

HTML

A

Hypertext Markup Language

86
Q

HTTP

A

Hypertext Transfer Protocol

87
Q

URL

A

uniform resource locator

88
Q

Server

A

www

89
Q

Top-level domain

A

.edu, .net

90
Q

SSL

A

secure socket layer

91
Q

Four Main Risks for Systems

A
  1. Strategic Risk
  2. Operating Risk
  3. Financial Risk
  4. Information Risk
92
Q

Risk

A

possibility of harm or loss

93
Q

Threat

A

*any eventuality that represents a danger to an asset ora capability

94
Q

File-Level Access vs. File Attributes

A

File-Level: controls access (ready-only)

Attributes: writing, reading, etc.

95
Q

Steps in Disaster Recovery

A
  1. assess the risks
  2. identify mission-critical applications and data
  3. develop a plan
  4. determine the responsibilities of the personnel
  5. TEST IT
96
Q

Major Players in Disaster Recovery

A
  1. organization
  2. disaster recovery services provider
  3. package vendors
  4. hardware vendors
97
Q

Types of Backups

A

Full: entire database
Incremental: only the data items that have changed
Differential: all changes made since the last backup `

98
Q

Off-Site Disaster Locations

A

Hot Site
Warm Site
Cold Site

1 Becker BEC (7 decks)

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