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CPA > CPA BEC Flashcards > -Information Technology > Flashcards

-Information Technology Flashcards

1
Q

Which IT personnel roles should always be segregated?

A

The roles of

  • Operators
  • Programmers
  • Librarians

should always be segregated.

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2
Q

What are the duties of a systems analyst?

A

A system analyst does the following:

  • 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

A systems programmer writes, updates, maintains and 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
  • be an operator on the system.
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6
Q

What are the duties of a Systems Operator?

A

A systems operator does the following:

  • 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, a system operator 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

To compensate for internal control purposes, computer logs should be included.

Control Group should review the logs.

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9
Q

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

A

An MIS assists with decision making.

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10
Q

What is an Accounting Information System (AIS)?

A

An AIS is 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

An Ad Hoc computer report is:

  • Initiated by the user
  • 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 query is a type of Ad Hoc report that is initiated by a user.

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17
Q

What is End-User Computing?

A

In an end-user computing, the user develops and executes their own application.

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18
Q

What are the risks of e-commerce?

A

E-commerce has the following risks:

  • Compromised data or theft
  • Less paper trail for auditors
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19
Q

What are the benefits of Electronic Data Interchange?

A

Electronic Data Interchange uses globally-accepted standards and is efficient.

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20
Q

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

A

A LAN connects computers in close proximity.

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21
Q

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

A

A WAN connects computers that are far apart.

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22
Q

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

A

A VAN is a privately-owned network that:

  • serves as third party between two companies
  • routes EDI transactions
  • accepts wide range of protocols
  • is very costly
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23
Q

What is the purpose of a Firewall?

A

A firewall prevents unauthorized access to a network.

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24
Q

What are the characteristics of a virus?

A

A virus takes over a computer and needs a host program to run.

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25
Q

What are the characteristics of a computer worm?

A

A computer worm takes over multiple computers and doesn’t need a host program to run.

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26
Q

What is the purpose of Automated Equipment Controls?

A

Automated Equipment Controls prevent and detect hardware errors.

27
Q

What is RAM?

A

RAM stands for Random Access Memory. It is the internal memory in the computer used during immediate processing.

28
Q

What is a CPU?

A

CPU stands for Computer Processing Unit. It processes commands within a computer.

29
Q

What is Job Control Language?

A

Job Control Language schedules and allocates system resources.

30
Q

What is a Gateway?

A

A gateway connects one network to another.

Note: The Internet is connected by gateways.

31
Q

What are Parity Checks?

A

A parity check is a control that detects internal data errors.

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

32
Q

What is an Echo Check?

A

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

33
Q

What is a Change Control?

A

A Change Control authorizes program changes and approves program test results.

34
Q

What is security software?

A

Security software controls access to IT systems.

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

35
Q

What is the purpose of a Digital Signature?

A

A digital signature confirms that a message has not been altered.

36
Q

List the types of computers from smallest to largest.

A

Types of computers according to size:

  • Wearable/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
37
Q

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

A

The units of computer data are:

  • 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)
38
Q

What is the duty of a design engineer?

A

A design engineer determines language used for a specific computer.

Examples: C, C++, Java, Python, Ruby

39
Q

What are object programs?

A

Object programs are programs written in base computer language, not similar to English.

40
Q

How can source programs be recognized?

A

Source programs are written in a language close to English.

41
Q

What is the purpose of a Compiler?

A

A compiler takes source language (English) and converts to Object (Computer) Language.

42
Q

How does Online Analytical Processing work?

A

An Online Analytical Processing uses a Data Warehouse to support management decision making.

43
Q

What is Data Mining?

A

Data mining uses artificial intelligence and pattern recognition to analyze a large volume of information.

44
Q

What is the purpose of online transaction processing?

A

Online transaction processing processes a company’s routine transactions.

45
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 (three levels of backup kept in three locations)
46
Q

What does an output control check for?

A

An output control checks if output data is valid, distributed and used in an authorized manner.

47
Q

What does a processing control check?

A

A processing control checks if data processing produced proper output.

48
Q

What is a hash total?

A

A hast total is 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.

49
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 number in an alpha-only field or a letter in a numeric-only field.

50
Q

What is a limit check?

A

Checks to see if numbers surpass a certain limit.

Example: In an age field, is the number greater than 110.

51
Q

What is a check digit?

A

A check digit is an input control that adds an identification number to a set of digits - usually at the end.

52
Q

What is a field check?

A

A field check is an input check that prevents invalid characters.

Example: checks for alphabetic letters in a SSN field

53
Q

What is a Hot Site?

A

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

54
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.

55
Q

What is the most common database language?

A

SQL - Structured Query Language

56
Q

What is a Data Definition Language?

A

A Data Definition Language defines SQL Database and controls SQL Tables.

57
Q

What is a Data Manipulation Language?

A

A Data Manipulation Language queries SQL Database tables.

58
Q

What is a Data Control Language?

A

A Data Control Language controls Access to SQL Database.

59
Q

What are the characteristics of a Relational Database?

A

A Relational Database uses:

  • logical structure
  • rows and columns similar to spreadsheet
60
Q

What are the characteristics of a Hierarchical Database?

A

A Hierarchical database has various levels and uses trees to store data.

61
Q

What are the advantages of a database?

A

With a database, data is more accessible and redundancy is reduced.

62
Q

What are the disadvantages of a database?

A

Disadvantages of a database include:

  • Cost of installation
  • Skilled personnel required to maintain
63
Q

What are the components of a database?

A

The components of a database include:

  • Desktop client
  • Application Server
  • Database Server

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

CPA BEC Flashcards (9 decks)

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