Chapter 10: Ethics of IT technology Flashcards
coemployment relationship
A employment situation in which two employers have actual or potential legal rights and duties with respect to the same employee or group of employees.
contingent work
A job situation in which an individual does not have an explicit or implicit contract for long-term employment.
employee leasing
A business arrangement in which an organization (called the subscribing firm) transfers all or part of its workforce to another firm (called the leasing firm), which handles all human resource-related activities and costs, such as payroll, training, and the administration of employee benefits. The subscribing firm leases these workers to an organization, but they remain employees of the leasing firm.
Electronic Product Environmental Assessment Tool (EPEAT)
A system that enables purchasers to evaluate, compare, and select electronic products based on a total of 51 environmental criteria.
False Claims Act
A law enacted during the U.S. Civil War to combat fraud by companies that sold supplies to the Union Army; also known as the Lincoln Law. See also qui tam.
gig economy
A work environment in which temporary positions are common and organizations contract with independent workers for short-term engagements.
green computing
Efforts directed toward the efficient design, manufacture, operation, and disposal of IT-related products, including personal computers, laptops, servers, printers, and printer supplies.
H-1B visa
A temporary work visa granted by the U.S. Citizenship and Immigration Services (USGIS) for people who work in specialty occupations—jobs that require a four-year bachelor’s degree in a specific field, or equivalent experience.
independent contractor
An individual who provides services to another individual or organization according to terms defined in a written contract or within a verbal agreement.
(ISAE) No. 3402
Developed to provide an international assurance standard for allowing public accountants to issue a report for use by user organizations and their auditors (user auditors) on the controls at a service organization that are likely to impact or be a part of the user organization’s system of internal control over financial reporting. The international counterpart to SSAE No. 16. See also SSAE No. 16 audit report.
offshore outsourcing
A form of outsourcing in which services are provided by an organization whose employees are in a foreign country.
professional employer organization (PEO)
A business entity that coemploys the employees of its clients and typically assumes responsibility for all human resource management functions.
qui tam
A provision of the False Claims Act that allows a private citizen to file a suit in the name of the U.S. government, charging fraud by government contractors and other entities who receive or use government funds. See also False Claim Act.
SSAE No. 16 audit report
An auditing standard issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). It demonstrates that an outsourcing firm has effective internal controls in accordance with the Sarbanes-Oxley Act of 2002.
outsourcing
A long-term business arrangement in which a company contracts for services with an outside organization that has expertise in providing a specific function.
