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CPA Business > Information Technology > Flashcards

Information Technology Flashcards

1
Q

Which IT personnel roles should always be segregated?

A

Operators

Programmers

Librarians

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2
Q

What are the duties of a systems analyst?

A

Designs or purchases IT system

Responsible for flowcharts

Liaison between Users and Programmers

Note: Think IT Manager

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3
Q

What is the primary duty of a Systems Administrator?

A

A Systems Administrator controls database access.

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4
Q

What are the duties of a Systems Programmer?

A

Writes- Updates- Maintains- & Tests software- systems- and compilers

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5
Q

Which duties should a Systems Programmer NOT have?

A

In order to maximize internal control- a Systems Programmer should NOT have application programming duties/abilities or be an Operator on the system.

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6
Q

What are the duties of a Systems Operator?

A

Schedules and Monitors Jobs

Runs IT Help Desk

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7
Q

What duties should a System Operator NOT have?

A

For internal control purposes- they should not be a Programmer on the system.

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8
Q

If it is not possible to segregate duties in an IT System- what actions should be taken to compensate for internal control purposes?

A

Include Computer Logs.

Control Group should review the logs.

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9
Q

What is the purpose of a Management Information System (MIS)?

A

To assist with decision making.

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10
Q

What is an Accounting Information System (AIS)?

A

A type of Management Information System (MIS) that processes accounting transactions.

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11
Q

What are the characteristics of an Executive Information System (EIS)?

A

Specialized for Company Executive needs

Assists with Strategy Only

No Decision-Making Capabilities

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12
Q

What are the characteristics of an Expert System (ES)?

A

Computer uses reasoning

Structured

No human interpretation needed

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13
Q

What are the characteristics of a Decision Support System (DSS)?

A

Computer provides data

Gives Interactive Support

Human interpretation needed

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14
Q

What are the characteristics of an Ad Hoc computer report?

A

User initiates the report.

The report is created upon demand.

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15
Q

When are Exception reports generated?

A

Exception reports are produced when Edit Tests- Check Digits- or Self-Checking Digits identify a problem

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16
Q

What is a query?

A

A type of Ad Hoc report- initiated by a user.

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17
Q

What is End-User Computing?

A

The User develops and executes their own application.

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18
Q

What is the primary benefit of E-commerce?

A

E-commerce makes business transactions easier.

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19
Q

What are the risks of E-commerce?

A

Compromised data or theft.

Less paper trail for auditors.

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20
Q

What are the benefits of Electronic Data Interchange?

A

Uses globally-accepted standards

Efficient

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21
Q

What is a File Server?

A

A file server stores shared programs and documents.

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22
Q

What is the purpose of a Database?

A

Located on a File Server- a Database allows users to share documents.

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23
Q

What is the purpose of a LAN (Local Area Network)?

A

It connects computers in close proximity.

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24
Q

What is the purpose of a WAN (Wide Area Network)?

A

It connects computers that are far apart.

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25
Q

What are the characteristics of a VAN (Value-Added Network)?

A

Privately-owned Network

Serves as 3rd Party Between 2 Companies

Routes EDI Transactions

Accepts wide range of Protocols

Very Costly

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26
Q

What is the purpose of a Firewall?

A

Prevents unauthorized access to a network.

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27
Q

What are the characteristics of a virus?

A

Takes over a computer

Needs a host program to run

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28
Q

What are the characteristics of a computer worm?

A

Takes over multiple computers

Doesn’t need a host program to run

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29
Q

What is the purpose of Automated Equipment Controls?

A

They prevent and detect hardware errors.

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30
Q

What is RAM?

A

Random Access Memory.

Internal memory in the computer used during immediate processing.

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31
Q

What is a CPU?

A

Computer Processing Unit

It processes commands within a computer.

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32
Q

What is Job Control Language?

A

It schedules and allocates system resources.

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33
Q

What are examples of input devices?

A

Keyboard
Mouse
Scanner
Magnetic Ink Reader
Magnetic Tape Reader
EDI
Point of Sale Scanner

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34
Q

What are examples of Output Devices?

A

Speakers

Monitors

Printers

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35
Q

What are the characteristics of Magnetic Tape storage?

A

Sequential Access - Sorts data in order

Slower data retrieval

Header Label prevents Operator error by loading wrong tape

External Labels prevent accidental destruction by operator

36
Q

What are the characteristics of Magnetic Disks?

A

Random Access - Finds data in random spots

Faster data retrieval

Uses Boundary Protection for data

37
Q

What is a Gateway?

A

Connects one network to another

Note: the Internet is connected by Gateways

38
Q

What are Parity Checks?

A

A control that detects internal data errors.

A bit is added to each character- it checks to see if a bit was lost.

39
Q

What is an Echo Check?

A

Transmitted data is returned to the sender for verification (it echoes back to the sender)

40
Q

What is a Change Control?

A

It authorizes program changes and approves program test results.

41
Q

What is security software?

A

Software that controls access to IT systems.

Note: Don’t confuse this with anti-virus software

42
Q

What is the purpose of a Digital Signature?

A

It confirms a message has not been altered.

43
Q

List the types of computers from smallest to largest

A

PDA/Smartphone/Tablet

Microcomputer - PC- Laptop (cost-effective)

Minicomputer - Like a Mainframe- but smaller

Mainframe - Large computer with terminals attached

Supercomputer - Very powerful and very big

44
Q

What are the units of computer data from smallest to largest?

A

Bit - 1 (on) and 0 (off)
Byte - 8 bits to a byte/character
Field - group of related characters/bytes (i.e. Name- Zip Code- Serial #)
Record - Group of related fields (i.e. Member name- address- phone number)
File - Group of related records (i.e. Membership directory)

45
Q

What is the duty of a design engineer?

A

Determine language used for a specific computer- on a computer-to-computer basis

46
Q

What are object programs?

A

Programs written in base computer language- not similar to English.

47
Q

How can source programs be recognized?

A

They are written in a language close to English.

48
Q

What is the purpose of a Compiler?

A

Takes Source language (English) and converts to Object (Computer) Language

49
Q

How does Online Analytical Processing work?

A

It uses a Data Warehouse to support management decision making.

50
Q

What is Data Mining?

A

Using artificial intelligence and pattern recognition to analyze data stores within a Data Warehouse.

51
Q

What is the purpose of online transaction processing?

A

To process a company’s routine transactions.

52
Q

What are the characteristics of batch processing?

A

Data held- updates multiple files all at once

Leaves a better audit trail

Uses Grandfather-Father-Son backup (3 levels of backup kept in 3 locations)

53
Q

What does an output control check for?

A

Checks to see if output data is valid- distributed and used in an authorized manner.

54
Q

What does a processing control check?

A

Checks if data processing produced proper output

55
Q

What is a hash total?

A

An input control number- a meaningless sum of values included in the input.

Example would be summing a list of SSNs to make sure the data is the same once entered as it was prior to input into the system.

56
Q

What is a validity check?

A

Checks to see if data in existing tables or files belongs in the set

For example- is there a # in an alpha-only field or a letter in a numeric-only field

57
Q

What is a limit check?

A

Checks to see if numbers surpass a certain limit- i.e. in an age field is the number greater than 110.

58
Q

What is a check digit?

A

An input control that adds an identification number to a set of
digits - usually at the end

59
Q

What is a field check?

A

An input check that prevents invalid characters- i.e. checks for alphabetic letters in a SSN field

60
Q

What is a Hot Site?

A

A disaster recovery system where if the main system goes down- a Hot Site is ready to take over immediately.

61
Q

What is a Cold Site?

A

If a main system goes down- a Cold Site will take time to get set up and running.

62
Q

What is the most common database language?

A

SQL - Structured Query Language

63
Q

What is a Data Definition Language?

A

Defines SQL Database

Controls SQL Tables

64
Q

What is a Data Manipulation Language?

A

Queries SQL Database tables

65
Q

What is a Data Control Language?

A

Controls Access to SQL Database

66
Q

What are the characteristics of a Relational Database?

A

Logical structure

Uses rows and columns similar to spreadsheet

67
Q

What are the characteristics of a Hierarchical Database?

A

Has various levels

Uses trees to store data

68
Q

What are the advantages of a database?

A

Data is more accessible

Reduced redundancy

69
Q

What are the disadvantages of a database?

A

Cost of installation

Skilled personnel required to maintain

70
Q

What are the components of a database?

A

Desktop client

Application Server

Database Server

Think: Your desktop computer runs applications and saves to a database

71
Q

What is a Malware Software?

A

is a term describing any program code that enters a computer system that has the potential to degrade that system. Common are:
Trojan Horse, Virus, Worm, Denial-of-Service(DOS) attack, Phishing, Backdoor.

72
Q

What is an apparently innocent program (spreadsheet) that includes a hidden function that may do damage when activated?

A

a Malware program code called Trojan Horse.

73
Q

That is a Logic Bomb?

A

a type of virus triggered by a predetermined event.

74
Q

What is a denial-of-service (DOS) attack?

A

It is an attempt to overload a system with messages so that it cannot function (system crash)

75
Q

What is phishing method?

A

email or website that appears to be valid to obtain confidential information through deceit.

76
Q

an operating system.

A

An integrated group of programs that supervises and supports the operations of a computer system as it executes users’ application programs.

AKA the internal operations interface

77
Q

a database management system.

A

consists of computer program(s) for organizing, accessing, and modifying a database. It is a collection of programs that enables users to store, modify, or extract information from a database.

78
Q

emerging market economies characteristics

A
  • Low debt-to-GDP ratios,
  • A significant increase in trade among and between emerging market economies,
  • Low-cost labor, high savings rates,
  • Large currency reserves, and high investment in infrastructure.

In addition, most emerging market economies are experiencing rapid growth in the number of middle-class consumers while many are improving supply-chain linkages in an attempt to capture more of value-added costs during the production process.

79
Q

The U.S. balance of trade is decreased by

A

Increases in U.S. imports will decrease the U.S. balance of trade.

The balance of trade is that part of the current account that denotes the difference between the dollar value of imports and exports in a given year. A favorable balance of trade occurs when exports exceed imports

80
Q

Key elements of the control cycle approach to risk management include the following

A

Modeling the expected results using a set of initial assumptions
Doing a profit test to determine if the product provides a contribution margin
Measuring the actual results
Determining, both in quantitative and qualitative terms, an understandable explanation of the differences between expected and actual results
Determining what actions need to be taken with respect to the product, including possible adjustments to reserves
Using the findings to strengthen the model and update the assumptions as needed with feedback from the process

81
Q

How many levels of interdependence are included in integrated planning

A

There are three levels of interdependence in integrated planning:

Pooled
Sequential
Reciprocal

82
Q

The differences between fair market value and fair value

A

Fair market value implies a willing buyer and seller, whereas the buyer and seller under fair value are not necessarily willing.
Fair market value defines the seller as hypothetical, whereas there is a specific seller when using fair value.
Fair market value takes advantage of an unrestricted market, whereas fair value uses the principal or most advantageous market.

83
Q

An in-exchange premise fair value

A

assumes that the maximum value of the subject item would come from the purchaser’s perspective when the item is used alone

84
Q

An in-use premise fair value

A

assumes that the maximum value of the subject item would come from the purchaser’s perspective when the item is used in conjunction with other assets as a group.

85
Q

The functions of a database administrator are

A

planning the database, defining schemas and subschemas, selecting the appropriate database management system (DBMS) software, creating the database structure, establishing policy and procedures for database usage, teaching users how to work with the DBMS, and controlling database activity, i.e., database design, operation and security. May be a single individual or a staff of individuals depending on the size of the organization.

CPA Business (10 decks)

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