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ACCT 5410 > Chapter 4 > Flashcards

Chapter 4 Flashcards

1
Q

General Controls

A

apply overall to the IT accounting system

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2
Q

application controls

A

used specifically in accounting applications to control inputs, processing, and outputs
example: validity check

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3
Q

authentication of users

A

a process or procedure in an IT system to ensure that the person accessing the IT system is a valid and authorized user

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4
Q

login

A

to make the computer recognize you in order to create a connection at the beginning of a computer session,
user id is used along with the password

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5
Q

smart card

A

plugged into the computer’s card reader and helps authenticate that the user is valid displays a constantly changing token

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6
Q

security token

A

plug into the usb port and thereby eliminates the need for a card reader

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7
Q

two factor authentication

A

authentication of the user, based on something they have and something they know

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8
Q

biometric devices

A

use some uniqe physical characteristic of the user to identify the user and allow the appropriate level o access to that user

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9
Q

computer log

A

a complete record of all dates, times , and uses for each user

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10
Q

nonrepudiation

A

the user cannot deny any particular act that he or she did on the IT system

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11
Q

user profile

A

determines each user’s access level to the system, on a need to know basis

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12
Q

authority table

A

contains a list of valid authorized users and the access level granted to each one

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13
Q

configuration tables

A

contain the appropriate set-up and security settings

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14
Q

firewall

A

a hardware or software designed to block unauthorized access

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15
Q

encryption

A

the process of converting data into secret codes referred to as cipher text

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16
Q

symmetric encryption

A

uses a single encryption key that must be used to encrypt data and also to decode the encrypted data

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17
Q

public key encryption

A

uses both a public key and a private key. The public key, which can be known by everyone, is used to encrypt the data and a private key is used to decode the encrypted data

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18
Q

wired equivalency privacy(WEP)

A

used by wireless network equipment such as access points and wireless network cards

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19
Q

wireless protected access(WPA)

A

improved encryption that requires access to an access point first

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20
Q

service set identifier(SSID)

A

a password that is passed between the sending and receiving nodes of a wireless network

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21
Q

virtual private network

A

utilizes tunnels, authentication, and encryption within the Internet network to isolate Internet communications so that unauthorized users cannot access or use certain data

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22
Q

secure socket layer

A

a communication protocol built into web server and browser software that encrypts data transferred on that website, ex: https

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23
Q

virus

A

self replicating piece of program code that can attach itself to other programs and data and perform malicious actions such as deleting files or shutting down the computer

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24
Q

antivirus software

A

continually scans the system for viruses and worms and either deletes or quarantines them

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25
Q

vulnerability assessment

A

the process of proactively examining the IT system for weaknesses that can be exploited by hackers, viruses, or malicious employees

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26
Q

intrusion detection

A

specific software tools that monitor data flow within a network and alert the IT staff to hacking attempts or other unauthorized access attempts

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27
Q

penetration testing

A

the process of legitimately attempting to hack into an IT system to find whether weaknesses can be exploited by unauthorized users

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28
Q

IT governance committee

A

usually made up of top executives, responsibilities include

  1. align IT investments to business strategy
  2. Budget funds and personnel for the most effective use of the IT systems.
  3. Oversee and prioritize changes to IT systems
  4. Develop, monitor, and review all IT operational policies
  5. Develop, monitor, and review security policies
29
Q

systems analysts

A

analyze and design IT systems,

30
Q

programmers

A

actually write the software using the code

31
Q

operations personnel

A

employees who are responsible for processing operating data

32
Q

database administrator

A

develops maintains the database and ensures adequate controls over data within the database

33
Q

system development life cycle

A

systematic steps undertaken to plan, prioritize, authorize, oversee, test, and implement large scale changes to the IT system

34
Q

uninterruptible power supply

A

includes a battery to maintain power in the event of a power outage in order to keep the computer running for several minutes after a power outage

35
Q

emergency power supply

A

an alternative power supply that provides electrical power in the event that a main source is lost

36
Q

physical protection should include

A
  1. Limited access to computer rooms through employee ID badges or card keys
  2. Video surveillance equipment
  3. logs of persons entering and exiting the computer rooms
  4. locked storage of backup data and offsite backup data
37
Q

business continuity planning

A

proactive program for considering risks to the continuation of business and developing plans and procedures to reduce those risks

38
Q

two types of IT business continuity concepts

A
  1. strategy for backup and restoration of IT systems, to include redundant servers, redundant data storage, daily incremental backups, a backup of weekly changes, and offsite storage of daily and weekly backups
  2. A disaster recovery plan
39
Q

redundant servers

A

two or more computer network or data servers that can run identical processes or maintain the sames data

40
Q

redundant arrays of independent disks

A

often set up as mirror images of each other to prevent data loss

41
Q

offsite backup

A

having backups sent to an offsite location

42
Q

disaster recovery plan

A

plan for continuance of IT systems after a disaster

43
Q

AICPA 5 categories of IT controls

A
  1. Security
  2. Availability
  3. Processing integrity
  4. Online privacy
  5. Confidentiality
44
Q

Control categories

A 
authentication of users
hacking and other network break ins
environmental
physical access
business continuity
45
Q

Database management system

A

software system that manages the interface between many users and the database

46
Q

local area network

A

a computer network covering a small geographic area

47
Q

wide area network

A

a bunch of LAN’s hooked together

48
Q

telecommuting

A

communicating over the phone

49
Q

electronic data interchange

A

the company to company transfer of standard business documents in electronic form

50
Q

application controls

A

internal controls over input, processing, and output of accounting applications

  1. input controls
  2. processing controls
  3. output controls
51
Q

input controls

A

source document controls - paper document used to capture original data
standard procedures for data preparation and error handling
programmed edit checks
control totals and reconciliation

52
Q

data preparation

A

procedures to collect and prepare source documents

53
Q

field check

A

examines a field to determine whether the appropriate type of data was entered

54
Q

validity check

A

examines a field to check that the data entry in the field s valid compared with a preexisting list of acceptable values

55
Q

limit check

A

has only an upper limit

56
Q

range check

A

has both an upper and lower limit

57
Q

reasonableness check

A

compares the value in a field with those field to which it is related to determine whether the value is reasonable

58
Q

completeness check

A

assesses the critical fields in an input screen to make sure that a value is in those fields

59
Q

sign check

A

examines a field to determine that it has the appropriate sign

60
Q

sequence check

A

checks if the batch number is the next one in the sequence

61
Q

self checking digit

A

an extra digit added to a coded id number, determined by a mathematical algorithm

62
Q

control totals

A

subtotals of selected fields for an entire batch of transactions

63
Q

record counts

A

count the number of records processed

64
Q

batch totals

A

total the financial data

65
Q

hash totals

A

total of fields that have no apparent logical reasoning

66
Q

run to run control totals

A

reconciliation of control totals at various stages of the processing

67
Q

output control

A

makes so that the data doesn’t get into the wrong hands

68
Q

throughput

A

the measure of transactions in a period

ACCT 5410 (22 decks)

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