Information Technology Flashcards
digital signature
is a mathematical scheme primarily used to verify the authenticity of a signature; it can also be used to ensure that a message, like a signature, has not been tampered with
Heuristic processing
uses judgmental rules in analyzing data rather than a logical approach, which requires greater cognitive skills.
It is useful in ANALYZING data but not in authenticating and making certain it has not been tampered with.
perimeter switch
is a device that allows data to be exchanged between the public Internet and an Intranet
integrated test facility approach
the auditor will run fictitious transactions through the client’s system ALONG WITH the client’s data, to make certain that it is receiving the same treatment and enabling the auditor to compare results to expected results.
Parallel simulation
actual client data are reprocessed using an auditor software program
involves running the client’s data through an auditor-developed software package. The auditor can compare the results to the client’s results to see if the client’s system processed the data similarly.
self-checking digit
in which a formula is applied to determine if an identification number, such as an employee number, customer number or invoice number, is valid. Under this control, identification numbers are assigned applying the formula and someone desiring to commit fraud by create a false identification number would need to know the formula in order to do so.
test data approach
allows the auditor to introduce examples of valid and invalid transactions to determine how the client’s system will handle them.
embedded audit module
is an audit system inserted into the client’s system as a monitoring device to apply audit procedures to client data throughout the period, which can be difficult to design
A snapshot application
involves applying procedures to a specific set of data or at a specific point in time.
integrated data check
involves integrating test data with the client’s data so that the auditor can see how the client’s system processes it.
A test data generator
used to develop data to be run through the client’s system to test it.
The record count is
the number of items in a batch
remote node router is
a device used to connect two networks
Frame relay protocol refers to
a method of transporting data over a wide area network
firewall
is set up as an electronic boundary to prevent a user from having access to programs or data that they are not authorized to have
router
is designed to facilitate the flow of information
gateway
is a means of entry into a program or set of data
Heuristic
refers to a method of analysis based on rules, rather than logic
Trojan horse program
is one that appears to be doing something desirable while, instead, corrupting data or inserting a virus.
hoax virus
generally a message indicating that a virus threat exists when it does not
web crawler
is a program that systematically browses the Internet for indexing purposes
IT is most effective when
used to process large volumes of similar items
information can be processed immediately, making information available on a more timely basis.
CPA SysTrust engagement
is an attestation engagement in which the client’s system is evaluated and a report is issued addressing its reliability
CPA WebMaster engagement, also referred to as a WebTrust engagement
provides assurance as to whether the client’s website complies with certain criteria applicable to e-commerce
Analytical procedures involve
comparing auditor expectations to client data, regardless of its source, to evaluate the reasonableness of the client’s data
