Ethics Of IT Organizations - Key Terms Flashcards
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.
Coemployment relationship
A job situation in which an individual does not have an explicit or implicit contract for long-term employment.
Contingent work
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.
Employee leasing
A system that enables purchasers to evaluate, compare, and select electronic products based on a total of 51 environmental criteria.
Electronic Product Environmental Assessment Tool (EPEAT)
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.
False Claims Act
A work environment in which temporary positions are common and organizations contract with independent workers for short-term engagements.
Gig economy
Efforts directed toward the efficient design, manufacture, operation, and disposal of IT-related products, including personal computers, laptops, servers, printers, and printer supplies.
Green computing
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.
H-1B visa
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.
(ISAE) No. 3402
A form of outsourcing in which services are provided by an organization whose employees are in a foreign country.
Offshore 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.
Outsourcing
A business entity that coemploys the employees of its clients and typically assumes responsibility for all human resource management functions.
Professional employer organization (PEO)
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.
Qui tam
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.
SSAE No. 16 audit report
An effort by an employee to attract attention to a negligent, illegal, unethical, abusive, or dangerous act by a company that threatens the public interest.
Whistle-blowing
