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
