CPA ISC - S2 M2 ERP and AIS Flashcards
What is Natural Language Processing (NLP) software?
NLP software is used to encode, decode, and interpret human languages so that the technology can perform tasks interact with other humans, or carry out commands on other technological devices.
Examples: SIRI and Alexa
What is the difference between AI and Machine Learning?
AI is an umbrella term, whereas machine learning is under AI and is algorithms to learn and make decisions.
What are neural networks?
Neural networks involve an input layer, a hidden layer, and an output layer.
Within an input layer there are variables that feed into the hidden layer. In the hidden layer, there are a series of weights applied based on the inputs selected (aka to prioritize), which then direct the algorithm toward a given output.
What is processing integrity?
Processing integrity refers to a system’s ability to initiate and complete transactions so that they are valid, accurate, completed timely, and authorized to meet a company’s objective.
What was blockchain originally designed for?
Blockchain was originally designed as a control system to govern the creation and distribution of Bitcoin.
What is mining cryptocurrencies?
Mining crypto involves a person performing cryptography, which is the solving of complex mathematical equations.
What is blockchain technology?
Blockchain technology was developed to prevent bitcoin from being replicated and to limit its initial creation so that there is only a finite number of bitcoins.
What should be considered when implementing blockchain controls?
- Focus on preventative controls
- Increase frequency of detective controls
- Develop controls that use other analytic technology like AI
- Develop a code of conduct and establish policies
- Create cross-disciplinary teams with SOD
What is a check digits test?
A check digit test determines whether an ID number entered is a valid entry (i.e., a bank number should have nine digits).
What is a size check test?
A size check test compares the transaction with a predetermined threshold on a standalone basis.
What is a field check test?
A field check test compares the field values in a transaction form to the field requirements (i.e., mandatory) and format restrictions (i.e., text, numeric, dates. etc.).
