IS and Comm A - Org Needs Assessment Flashcards
Ascending hierarchy of data in a system
character > field > record > file
*A data value is a character. Data values are stored in fields. A set of fields is a record. Related records are grouped to form a file.
Method most often used by banks to input paper documents such as checks deposit slips, etc.
magnetic ink character recognition
In addition to a scanner, what software is needed to convert a paper memo into an electronic computer text file?
Optical character recognition (OCR)
The ______ cycle does not involve accounting information being recorded into the GL
Planning
*does not involve entries into the GL
Record count is
the # of records included in the batch where a record is a set of related fields about the same data
Turnaround document/form is
an output form that is later used for input
ex. computer generates a form that has two parts: 1. bill to the customer 2. form to return with customer payment
A reason to use barcodes over other means of identification, is
to record movement of parts easily and quickly
Application input control example
edit checks
Edit checks are
accuracy checks performed by an edit program that test input data to make sure it is accurate and valid
A technique to be used to read UPCs is
barcode scanner
The input device used in a department store where the sales clerk passes a light pen over the price tag to record the purchase is
a barcode scanner
Hash totals are:
- input controls
- nonsense totals
- ex. sum of several invoice #
- used to verify output compared to input
Input device examples are:
- mouse
- magnetic ink character recognition device
- light pen
A plotter is
an output device; a specialized printing device used for graphs and large-scale graphic output
A batch financial total could be used to detect
a transposition error on one employee’s paycheck on a weekly payroll run
Check digit is
an input control; a numeric value computed to provide assurance that the original value has not been altered in construction or transmission
Preformatting is
the display of a document with blanks for data items to be entered by the terminal operator.
A customer intended to order 100 units of product Z96014, but incorrectly ordered nonexistent product Z96015. What control would most likely detect this error?
Check digit verification
Redundant data check is
an edit check that requires the inclusion of two identifiers in each input record (e.g., the customer’s account number and the first five letters of the customer’s name). If these input values do not match those on the record, the record will not be updated.
Errors in employee overtime computation would _____ likely be mitigated by a new time clock entry/video camera system
least
A compiler is
a program that converts high level programming language into machine language
Distributed data processing network is
a system where several minicomputers are connected for communication and data transmission purposes, but where each computer can also process its own data
Wide Area Network (WAN) covers
a wide geographic area
3 ways to configure a WAN
centralized, decentralized, distributed data processing
Centralized network is
where all devices are linked to a mainframe
Decentralized network is
where each department has its own computer and LAN
Collection of data for all vendors in a relational database is a
file
Hierarchy of data
bit > byte > field > record > file > database
A payroll system is best described as a
transaction processing system
EDI was developed in conjunction with
JIT systems
Engaging in EDI provides the benefit of
reduced likelihood of stockout costs
Relational Databases are:
- flexible and useful for unplanned, ad hoc queries
- able to store data in table form
- maintained on direct access devices
Hierarchical Databases use
tree structures to store/organize data
The processing in knowledge-based systems is characterized by
heuristics or rules of thumb
A compiler can
convert a source program into instruction codes that the CPU can execute
One of the first steps in the creation of a database is to
define common variables and their attributes used throughout the firm
*from there, hardware and software requirements can be determined
Functions performed by the database management system include:
- security
- concurrent usse of data
- backup/recovery
Database management system does not actuall
run application programs
Misstatements in a batch computer system caused by incorrect programs or data may not be detected immediately because
there are time delays in processing transactions in a batch system
Access time in relation to computer processing is the amount of time it takes to
retrieve data from memory
If an accounting system is programmed to use the batch processing method and a detailed posting type, this would mean that individual transactions were
assigned to groups before posting, and each transaction had its own line entry in the appropriate ledger
A distributed processing environment would be most beneficial when
large volumes of data are generated at many locations and fast access is required
In distributed data processing, a ring network
links all communication channels to form a look and each link passes communication through its neighbor to the appropriate location
The characteristic of mgmt reports that has the greatest impact on mgmt ability to make effective decisions is
Relevance
Example of the use of a decision support system (DSS) is
a manager uses a pc-based simulation model to determine whether one of the company’s ships would be able to satisfy a certain delivery schedule
The most critical item to include in system specs for a financial report are
data elements needed
The _________ document most strongly influences the development of an end-user computing policy
organization’s strategic operational plan
From the strategic operational plan flows:
- the audit plan
- the systems development methodology
- the information security plan
The objective of a decision support system (DSS) is to
provide interactive assistance during the process of problem solving; supports mgmt judgment
A query utility program is
a software tool used for ad hoc, online access to items in a database
A software tool used to infrequently select or access items in the database would most like by
a query utility program
In a large organization, the biggest risk in not having an adequately staffed information center help desk is
persistent errors in user interaction with systems
Master File is
used in electronic data processing and contains relatively permanent information used for reference and updated periodically
In an AIS, the _______ computer files would most likely be a master file
inventory subsidiary
A computer system that converts the inputs into data that allows mgmt to make unstructured decisions concerning the company’s future is
a strategic information system
Transaction processing system is
a completely programmed and automated system, treating every problem in exactly the same way
Mgmt reporting systems rely on
both internally and externally generated data; also financial and operational data
The technology specifically used to exchange financial info over the WWW is
XBRL - extensible business reporting language
The basic communication language of the internet is
TCP/IP - transmission control protocol/internet protocol
A programming language that defines the format and display of text and graphics when viewing a website is
HTML - hypertext markup language
