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CPA REVIEW - BEC > CHARACTERISTICS OF IT SYSTEMS > Flashcards

CHARACTERISTICS OF IT SYSTEMS Flashcards

1
Q

Types of networks:

A

By geographical scope
By Ownership
By use of internet

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2
Q

Networks by geographical scope:

A

PAN
LAN
MAN
WAN

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3
Q

What is a network?

A

group of interconnected computers and terminals

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4
Q

PAN

A

personal area network
centered around the individual
and the devices he uses
wired or wireless

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5
Q

LAN

A

local area network
privately owned
within a single building or campus
up to few miles in size

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6
Q

MAN

A

metropolitan area network
larger than LAN
group within a city

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7
Q

WAN

A

wide area network

country or continent

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8
Q

Network by ownership

A

private
public
cloud computing/cloud services

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9
Q

Disadvantages of cloud computing

A

information security and privacy
continuity of services
migration

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10
Q

HTML

A

Hypertext Markup Language

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11
Q

XML

A

Extensible Markup Language

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12
Q

XML

A

language used to create and format documents
link documents to web pages/trading partners
communicate between web browsers
superior ability to tag

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13
Q

XBRL

A

Extensible Business Reporting Language

XML based
used in automation of business info requirements
used in filings with SEC (EDGAR)
sharing of reports, fs, audit schedules

electronic data gathering and retrieval

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14
Q

Internet

A

international collection of networks
made up of independent computers
operate as a large computing network

requires use of TCP and IP

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15
Q

HTTP

A

Hypertext Transfer Protocol

primary internet protocol
for data communication
in the www

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16
Q

URL

A

Uniform Resource Locator

typing the address
works like the postal department

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17
Q

WWW

A

world wide web

framework for accessing linked resources

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18
Q

WEB BROWSER

A

client software (mozilla, explorer)
provides user with ability
to locate and display web resources

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19
Q

Web servers

A

software

serves web resources to web clients

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20
Q

Firewall

A

protects computers and its information
from outsiders

has security algorithms and
router communications protocols

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21
Q

Router

A

communications interface device
connects 2 networks
determines the best way to move data
to its destination

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22
Q

Bridge

A

a device
divides the LAN into 2 segments
works like a switch
forwards traffic across network

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23
Q

Switch

A 
a device
channels incoming data
from any multiple input ports 
to specific output port 
that will take data to its destination
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24
Q

Gateway

A

combination of hardware and software

links to different types of networks

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25
Q

Proxy server

A

saves and serves copies of web pages
increase efficiency of internet operations
help assure data security

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26
Q

Cache

A

reserve of web pages already sent or loaded

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27
Q

Web 2.0 and its tools

A

2nd generation of the web

blog
wiki
twitter
RSS/ATOM Feeds -really simple syndication

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28
Q

RSS/ATOM Feeds

A

an XML application

subscribe to share website content

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29
Q

TCP / IP

A

Transmission Control Protocol
Internet Protocol

the basic communication language/protocol in the internet

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30
Q

TCP

A

Transmission Control Protocol

the higher layer of internet protocol
assembles messages/files
into smaller packets
and transmitted to the internet

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31
Q

IP

A

lower layer of internet protocol
assigns IP addresses
ensures message delivery to computer

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32
Q

IP address

A

unique number identifier

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33
Q

ISP

A

Internet Service Provider

time warner

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34
Q

Types of Virus

A

Trojan Horse

Worm

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35
Q

Virus

A

a program/code that
requests the computer to
perform activities not authorized by the user

transmitted thru use of files containing macros

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36
Q

Macro

A

stored set of instructions and functions
organized to perform repetitive task
activated by keystroke combination

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37
Q

Worm

A

propagates over a network

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38
Q

Botnet

A 
network of computers
controlled by computer code
designed to perform a repetitive task
sending spam, spreading virus
creating distributed denial of service attack
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39
Q

Bot

A

a computer code that sends spam

spreads virus

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40
Q

Intranet

A

local network within an organization

41
Q

Extranet

A

intranet

includes external customers and suppliers

42
Q

Database client server architecture

A

It is important to consider the architecture when considering a network

3 responsibilities important:

input
processing
storage

consider the Client-server relationship

43
Q

Cient

A

the computer or workstation of an individual user

44
Q

Server

A 
high capacity computer
containing the network software
provides services 
by serving files to clients
and performing analyses
45
Q

Client server model

A

starts with a request message
from a client to the server
asking for service to be performed

46
Q

Overall client-server systems

A 
a networked computing model (LAN)
in which a database software
on a server's platform
performs commands/requests
from client computers
47
Q

File server

Client Tier

A

subtype of client-server architecture
file server manages the file operations
shared by each of the client PCs
input,output and processing by client computer
all data manipulations done by client computer
file server stores data

48
Q

Database servers

Service Database Tier

A

similar to file server
but server performs more of the processing
server contains database management system

49
Q

Three Tier architecture

A

in addition to the file server and database servers
a 3rd tier is added for the application program

Other servers serving as 3rd layer:

print server
communications server
fax server
web server

50
Q

Communications Server

A

act as gateway to the internet or intranet

51
Q

Distributed Systems?

A

system that connects all company locations
to form a distributed network
each location has its own input/output,
processing and storage
computers pass data among themselves
pass data to server or host for further processing

52
Q

Hardware components

A

workstations - microcomputers
peripherals
transmission data
network interface cards

53
Q

peripherals

A

printer
attached storage
scanners
fax board

54
Q

Transmission media

A

physical path
that connects components of LAN
wires, cables, optical fibers

55
Q

WLAN or WIFI

A

wireless LANs

56
Q

Network interface cards

A

connect workstation and transmission media

57
Q

Control Implications

A

General controls are often weak
Controls rely on end users
Inadequate resources for troubleshooting
Good controls management, there is segregation of duties
LAN ordinarily does not have security features like larger scale environments

58
Q

Important requirements when using small computers

A

Security
Verification of processing
Personnel

59
Q

Security control process

A

Control access to software installation file
Make backup copies
Restrict access to hard drive
Segregate duties in data processing

60
Q

Verification of processing control

A

Computers should not be used for personal projects

Perform period independent verification of applications used

61
Q

Personnel control

A

Centralized authorization
to purchase hardware and software
Prohibit loading of unauthorized software and data
Sensitive data should not be downloaded on protable devices

62
Q

EUC End User Computing

A 
Use of microcomputers
3wsUse of end user applications 
End user responsible for 
development and execution of the application
Risks involved
63
Q

Control implications

A 
Test applications before implementing
Require adequate documentation
Physical access controls
Control access to authorized users only
Control use of incorrect versions of data files
Backup files
Application controls
Perform programmed reconciliations
64
Q

Risks in E Commerce

A 
security
availability
processing integrity
online privacy
confidentiality
65
Q

How to assure data integrity?

A

WebTrust seal of assurance
Digital IDs /certificates
Encryption
Offsite mirrored web servers

66
Q

Digital certificate?

A

digital signature required
to assure recipient of data validity
message is encrypted and recipient decrypts it

67
Q

Encryption

A

original data is converted to cipher text

68
Q

Decryption

A

Convert encrypted data back to original data
Use algorithms and keys
Only users control

69
Q

Algorithm

A

detailed sequence of actions to perform a task

70
Q

Key

A

a value that must be fed into the algorith used to decode an encrypted message

71
Q

Private key system

A

encryption system

both sender and receiver have access

72
Q

Encryption is important

A

any time two or more computers are communicating

keep private info on one computer

73
Q

System overhead

A

machine instructions
necessary to encrypt and decrypt data
slows down processing

74
Q

Electronic data interchange

A

electronic exchange of business transactions
from one entity’s computer to another
through an electronic communications network

75
Q

Risks on EDI

A

audit trails for internal and external auditors
activity logs
sender/recipient acknowledgment of receipt of transactions
auditors should test controls on timely basis while records are available

76
Q

Methods of communication between trading partners

A

Point to point
VAN - value added network
Public networks
Proprietary networks

77
Q

Point to point

A

a direct computer to computer private network link

78
Q

VAN

A

value added network

privately owned network
that routes EDI transactions
between trading partners
and provides storage, translation, processing

79
Q

Advantages of VAN

A

reduces communication and data protocol problems bec VANs can deal with differing protocols

partners don’t have to establish point to point connections
reduces scheduling problems-receiver requests delivery of transactions anytime
VAN translates application to standard format
the partner doesn’t have to reformat
provides increased security

80
Q

Disadvantages of VAN

A

costly
dependence upon VANs systems and controls
possible loss of data confidentiality

81
Q

Public Networks advantages

A

Advantages

avoids cost of proprietary lines
avoids cost of VAN
directly communicates transactions to trading partners
software allows communication
between differing systems
82
Q

Public network disadvantages

A

possible loss of data confidentiality
computer transmission disruption
prone to hacker an viruses
possible electronic frauds

83
Q

EFT electronic fund transfer

A

making cash payments between two organizations electronically

84
Q

Disadvantage of EFT

A

risk of unauthorized access

risk of fraudulent fund transfers

85
Q

EFT Controls

A

Control physical access
to network facilities

Require electronic identification
for all network terminals
authorized to use EFT

Control access thru passwords

Encrypt stored and transmitted data

86
Q

Advantages of Point to Point method

A

no reliance on 3rd parties for computer processing

organization controls access to network

organization enforces propriety to software

improved timeliness in delivery

87
Q

Disadvantages of Point to Point Method

A

need to establish connection
with trading partner

high initial cost

computer scheduling issues

common protocols between partners needed

need hardware and software
compatibilty of both points

88
Q

Proprietary Networks

A

private network of organizations

extremely reliable

needs proprietary lines
costly to develop and operate

89
Q

Encryption and authentication controls are important in EDI because

A

absence of paper transactions

direct interrelationship with another organization’s computer

90
Q

Authentication controls

A

controls from origin of transaction
submission and delivery of EDI communications

receiver must have proof of the origin of the message, proper submission and delivery

91
Q

Packets

A

a block of data
transmitted from one computer to another
contains data and authentication info

92
Q

Benefits of EDI

A 
quick response and access to info
cost efficient
reduced paperwork
reduced errors and correction costs
better communications and cust service
necessary to remain competitive
93
Q

Principles of a reliable system - IT risks and internal control

A

SAPOC

security
availability
processing integrity
online privacy
confidentiality
94
Q

Exposures of EDI

A

total dependence upon computer system
sensitive information exposure -lose confidentiality
audit trail - lost due to limited retention policies
unauthorized transactions and fraud
reliance on trading partners VAN who control EDI
errors -data processing, application and communication
legal liability due to errors

95
Q

Telecommunications Systems

A

electronic transmission of information
voice, data, video, fax etc
using hardware and software

hardware:

computers -communications control and switching
radio, wire, fiber, optic, coaxial cable
microwave, laser, electromagnetic systems
modems - compatibility issues

software

controls and monitors the hardware
formats information
adds control information
performs switching operations
provides security
supports the management of communications
96
Q

Role of software in telecommunications system

A 
controls and monitors the hardware
formats information
adds control information
performs switching operations
provides security
supports the management of communications
97
Q

Uses of telecommunications system

A 
EDI
DFT
POS
commercial databases
airline reservations etc
98
Q

Controls needed in telecommunications system

A

Controls on:

data entry
central computer equipment security
system integrity at remote sites
dial in security
transmission accuracy and completeness
physical security of facilities
regular test of controls
99
Q

Computer service organizations`

A

record and process data for organizations

payroll checks

VAN - same as CSO but with broader role
provides network, storing, forwarding mailbox, services of companies using EDI

CPA REVIEW - BEC (21 decks)

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