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AUDITING IN CIS (TERMINOLOGIES) > PAGE 1 > Flashcards

PAGE 1 Flashcards

1
Q

analog representation that is produced by the fluctuations of a continuous signal which uses electrical

A

mechanical

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2
Q

arithmetic/logic unit performs mathematical operation and logical comparisons

A
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3
Q

audit hooks exits in an entity’s computer program that allows an auditor to insert commands for audit processing

A
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4
Q

Audit modules programmed audit routines incorporated into an application program that are designed to perform an audit function

A
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5
Q

Automated source data input devices (magnetic tape reader

A

magnetic ink character reader

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6
Q

automated teller machines machine used to execute and record transactions with financial institutions

A
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7
Q

bit one binary digit

A
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8
Q

buffers temporary storage unit used to hold data during computer operations

A
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9
Q

byte eight bits which can form a letter

A

number or a special character

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10
Q

cathode ray tube typewriter like device that decodes key stroke into electronic impulses

A
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11
Q

Central processing unit principal hardware component and processes programs of instructions for manipulating data which has the control unit

A

storage unit and arithmetic and logic unit

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12
Q

Cloud/online accounting application (hosted online or remote servers)

A
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13
Q

code review actual analysis of the logic of the program’s processing routines

A
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14
Q

comparison programs auditor is allowed to compare computerized files

A
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15
Q

Computer programmable electronic device that has the ability to store

A

retrieve and process data

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16
Q

Computer Hardware physical device or equipment used to accomplish data processing functions

A
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17
Q

console terminal used for communication between the operator and the computer

A
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18
Q

control units interprets program instructions and coordinates input

A

output and storage devices

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19
Q

controllers hardware units designed to operate specific input-output units

A
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20
Q

Data storage warehouse of data processed by computer such as hard disk which can either be fixed or removable

A
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21
Q

Database system (an organized data collection that is stored and accessed electronically)

A
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22
Q

digital series of binary digits (0 and 1)

A
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23
Q

Electronic commerce involves an entity’s computer communicating with another to conduct business and financial transactions globally

A
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24
Q

Enterprise accounting application (for larger organization that allow more extensive accounting processes and part of larger suite of software/enterprise resource planning system)

A
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25
Q

extended records attaches additional audit data which would not otherwise be saved to historic records and thereby helps to provide a more complete audit trail

A
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26
Q

flowcharting software flowchart of program’s logic and may be used both in mainframe and microcomputer

A
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27
Q

gigabyte composed of 1024 megabytes

A
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28
Q

Internet (network covering the world)

A
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29
Q

IT application program/set of programs used in the initiation

A

processing

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30
Q

IT infrastructure network

A

operating systems and databases and their related hardware and software

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31
Q

IT processes entity’s processes to manage access to the IT environment

A

manage program changes or changes to the IT environment

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32
Q

IT/EDP/CIS environment refers to the IT application and supporting IT infrastructure

A

as well as IT processes and personnel involved in those processes

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33
Q

Keying data (key to tape and key to disk in which data can be entered directly on tapes and disks respectively through a cathode ray tube and then read into a computer)

A
34
Q

kilobyte composed of 1024 bytes

A
35
Q

Local Area Network (communication networks that allows resources

A

data and program sharing within limited geographical area)

36
Q

magnetic disks include CD (mainframe) and hard disks or drives (microcomputers)

A
37
Q

Magnetic ink character reader device that reads character by scanning temporarily magnetized characters using magnetic ink

A
38
Q

magnetic tape primary medium for backing up random-access disk files and considered to be the cheapest type of storage device

A
39
Q

Magnetic tape reader device capable of sensing information recorded as magnetic spots on magnetic tape

A
40
Q

Mainframe computers (large

A

powerful high-speed computers)

41
Q

megabyte composed of 1024 kilobytes

A
42
Q

Metropolitan Area Network (network covering an entire city)

A
43
Q

Microcomputers (personal computers

A

laptops)

44
Q

millions of instructions per second (MIPS) unit for measuring the execution speed of computers

A
45
Q

Minicomputers (not as large or powerful as mainframe computers)

A
46
Q

National Area Network (network covering an entire country)

A
47
Q

network environments communication system that enables computer users to share computer equipment

A

application software

48
Q

Networks (comprised of two or more computers that are linked to facilitate sharing of devices

A

application software

49
Q

Off line equipment not in direct communication with the CPU or absence of internet connection

A
50
Q

Online equipment is connected with the CPU or to the internet

A
51
Q

online batch processing individual transactions are entered at a terminal device

A

which is later processed together. Errors in this kind of processing are detected in a later part

52
Q

Online entry (visual display terminal

A

mouse

53
Q

online real time processing transactions are processed immediately

A

and master file is updated immediately. Errors in this kind of processing are detected as soon as the data are entered

54
Q

operating controls concerned with efficient and effective CIS operations and proper procedures for new computer applications

A

and to control changes made to existing applications

55
Q

Operating systems (software that controls computer hardware and supports basic functions and loaded in the data storage of the computer)

A
56
Q

optical character recognition device that reads characters directly from documents based on their shapes and positions on the source document

A
57
Q

Optical disks use laser technology to store and read data

A
58
Q

organizational controls concerned with the proper segregation of duties and responsibilities within the CIS environment

A
59
Q

Output devices devices which translate processed data into forms understandable by users (monitors

A

printers)

60
Q

Peripheral equipment all non CPU hardware

A
61
Q

Personal digital assistants (tablets

A

smartphones)

62
Q

POS recorders terminal connected to a computer and takes the place of a cash register or similar device which allows instant recording of transactions and is capable of keeping perpetual inventory

A
63
Q

primary memory storage active data and program steps that are being processed by the CPU are stored

A
64
Q

program mapping section of code which may be potential source of abuse is identified

A
65
Q

program tracing instruction executed is listed along with control information affecting the instruction

A
66
Q

Random access memory stores the application programs and data at execution time and may be modified by the user

A
67
Q

Read only memory memory that cannot be changed; contains the system’s boot input/output system (BIOS) and others

A
68
Q

Redundant array of independent disks way of storing the same data redundantly on multiple magnetic disks to minimize the likelihood of data loss

A
69
Q

Servers (high powered microcomputers that serve applications and data to clients that are connected via a network and act as central repository for organizational data)

A
70
Q

Small and medium-sized business accounting applications (includes basic bookkeeping functions such as invoicing

A

business payments

71
Q

snapshot takes a picture of status of program

A

immediate results

72
Q

Solid state drive uses semiconductor cells to store and read data

A
73
Q

Supercomputers (extremely powerful

A

high speed computers for extremely high volume or complex processing needs)

74
Q

System control audit review files logs that control transaction information for subsequent review and analysis by the auditor

A
75
Q

System development and documentation controls intended to monitor the design of

A

documentation for new computer applications

76
Q

terabyte composed of 1024 gigabytes

A
77
Q

transaction tagging transaction record is tagged and then traced through critical control points in the information system

A
78
Q

Turnaround documents (a paper document containing computer-generated output that can also be used as a computer input

A

usually after the addition of some extra information by the user)

79
Q

Virtual machines (servers where multiple operating systems can coexist and operate simultaneously on the same machine)

A
80
Q

voice recognition system that understands spoken words and transmits them into a computer

A
81
Q

Wide Area Network (networks that span over large geographical area)

A

AUDITING IN CIS (TERMINOLOGIES) (1 decks)

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