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Test 1 Flashcards

1
Q

Set of detailed methods, procedures, and routines that carry out specific activities, perform a duty, achieve goals or objectives, or solve one or more problems.

A

System

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2
Q

Occurs when a subsystem’s goals are inconsistent with the goals of another subsystem or with the system as a whole

A

Goal Conflict

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3
Q

Most systems are composed of smaller __ that support the larger system

A

subsystems

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4
Q

Occurs when a subsystem achieves its goals while contributing to the organization’s overall goal

A

Goal Congruence

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5
Q

Facts that are collected, recorded, stored, and processed by an information system

A

Data

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6
Q

Data that have been organized and processed to provide meaning and context that can improve the decision making process

A

Information

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7
Q

Data is most useful when it is in a _____ format that can be read and processed by a computer

A

Machine readable

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8
Q

XBRL improves:

A
  • Reliability
  • Relevance
  • Accessibility
  • Understandability
  • Timeliness
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9
Q

Exceeding the amount of information a human mind can absorb and process, resulting in a decline in decision-making quality and an increase in the cost of providing the information

A

Information Overload

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10
Q

The computers and other electronic devices used to store, retrieve, transmit, and manipulate data

A

Information Technology

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11
Q

The benefit provided by information minus the cost of producing it

A

Value of information

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12
Q

Value of information benefits:

A
  • reduced uncertainty
  • improved decisions
  • improved ability to plan and schedule activities
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13
Q

Value of information costs:

A

the time and resources spent to produce and distribute the information

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14
Q

The combination of people and technologies in an organization that collect, record, store, and process data to produce the information needed to make informed decisions

A

Information System

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15
Q

Components of an information system

A
  • People
  • Organization
  • Technology
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16
Q

A set of related, coordinated, and structured activities and tasks, performed by a person, a computer, or a machine that helps accomplish a specific organizational goal

A

Business Process

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17
Q

An agreement between two entities to exchange goods and services, such as selling inventory in exchange for cash; any other event that can be measured in economic terms by an organization

A

Transaction

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18
Q

Process of capturing transaction data, processing it, storing it for later use, and producing information output, such as managerial report or a financial statement

A

Transaction Processing

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19
Q

Transactions that happen a great many times, such as giving up cash to get inventory from a supplier and giving employees a paycheck in exchange for their labor

A

Give-get exchange

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20
Q

5 major give-get exchanges that occur frequently in most companies

A

1) Revenue Cycle
2) Expenditure Cycle
3) HR and Payroll Cycle
4) Production or Conversion Cycle
5) Financing Cycle

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21
Q

Information providing operations involved in updating the general ledger and preparing reports for both management and external parties

A

General ledger and reporting system

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22
Q

A system that collects, records, stores, and processes data to produce information for decision makers. It includes people, procedures, and infrastructure data, software, info. technology infrastructure, and internal controls and security measures

A

Accounting Information System

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23
Q

The systematic and comprehensive recording of an organizations financial transactions, including summary, analyzing, and reporting these transactions to all users

A

Accounting

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24
Q

6 components of an AIS

A

1) People who use the system
2) procedures and instructions used to collect, process, and store data
3) The data about the organization and its business activities
4) The software used to process the data
5) IT infrastructure
6) Internal controls and security measures that safeguard AIS data

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25
Q

3 Important business functions

A

1) collect and store data about organizational activities, resources, and personnel
2) Transform data into information so management can plan, execute, control, and evaluate activities, resources, and personnel
3) Provide adequate controls to safeguard the organizations assets and data

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26
Q

The use of computer systems to simulate human intelligence processes such as learning, reasoning, and self-improvement

A

Artificial Intelligence

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27
Q

Use of software and algorithms to find and solve problems and improve business performance

A

Business Analytics

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28
Q

Interactive real-time display of key indicators of operating performance; display of important data points, metrics, and key performance indicators in easily understood data visualizations such as line or bar charts, tables or gauges

A

Data Dashboard

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29
Q

Individual digital records, called blocks, lined together using cryptography in a single list, called a chain

A

Blockchain
- The blockchain isn’t stored in a single location. Instead it is a distributed ledger of hashed documents that functions as a decentralized database
- single point of failure

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30
Q

Blockchain works:

A

1) initiate transaction
2) validate transaction
3) create a block
4) calculate and insert a hash
5) complete transaction

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31
Q

Running multiple systems simultaneously on one physical computer

A

Virtualization

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32
Q

Using a browser to remotely access software, data storage, hardware, and applications

A

Cloud computing

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33
Q

Embedding sensors

A

Embedding sensors in devices so they can connect to the internet

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34
Q

Factors influencing design of the AIS

A

1) organizational culture
2) business strategy
3) information technology

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35
Q

Linking all primary and support activities in a business. value is added as a product passes through the chain

A

Value chain

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36
Q

value chain activities that produce, market, and deliver products and services to customers and provide post delivery service and support

A

Primary Activities

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37
Q

value chain activities such as firm infrastructure, technology, purchasing, and human resources that enable primary activities to be performed efficiently and effectively

A

Support activities

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38
Q

5 Primary activities

A
  1. Inbound logistics
  2. operations
  3. outbound logistics
  4. marketing and sales
  5. service
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39
Q

An organization’s value chain is a part of a larger system called a ___

A

supply chain

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40
Q

An extended system that includes an organizations value chain as well as its suppliers, distributors, and customers

A

Supply Chain

41
Q

Supply chain order

A

1) raw materials supplier
2) manufacturer
3) distributor
4) retailer
5) customer

42
Q

Data Processing Cycle

A

Data input -> Data processing -> Information output

Data storage <-> data processing

43
Q

The four operations (data input, data storage, data processing, and information output) performed on data to generate meaningful and relevant information

A

Data Processing Cycle

44
Q

Documents used to capture transaction data at its source - when the transaction takes place

A

Source data
ex. sales order, purchase order, employee time cards

45
Q

Records of company data sent to an external party and then returned to the system as input. In machine-readable form to facilitate their subsequent processing as scan no input records. An example is a utility bill.

A

Turnaround Documents

46
Q

The collection of transaction data in machine-readable form at the time and place of origin. Examples are point-of-sale terminals and ATMs.

A

Source data automation
-XBRL

47
Q

Data Input Steps

A

1) Capture transaction data and enter into system
2) captured data is accurate and complete (ex. source data automation)
3) make sure company policies are followed, such as approving or verifying a transaction

48
Q

A ledger that contains summary-level data for every asset, liability, equity, revenue, and expense account

A

General Ledger

49
Q

Contains detailed data for any general ledger account with many individual sub-accounts

A

Subsidiary ledger

50
Q

A journal used to record infrequent or non-routine sales transactions, such as loan payments and end of- period adjusting and closing entries.

A

General Journal

51
Q

Records large numbers of repetitive transactions such as sales, cash receipts, and cash distributions

A

Specialized journal

52
Q

A path that allows a transaction to be traced through a data processing system from point of
sale origin to output or backwards from output to point of origin. It is used to check the accuracy and validity of ledger postings and to trace changes in general ledger accounts from their beginning balance to their ending balance.

A

Audit Trail

53
Q

The properties, identifying numbers, and characteristics of interest of an entity stored in a database. Examples are employee number, pay rate, name, and address.

A

Attributes

54
Q

A group of related records

A

File

55
Q

permanent file of records that stores cumulative data about an organization. As transactions take place, individual records within a master file are updated to keep them current.

A

Master File

56
Q

file that contains the individual business transactions that occur during a specific fiscal period

A

Transaction File.
A transaction file is conceptually similar to a journal in a manual AlS

57
Q

A set of interrelated, centrally controlled data files stored with as little data redundancy as possible. Consolidates records previously stored in separate files into common pool and serves a variety of users and data processing applications

A

database

ex, an accounts receivable file might be combined with customer, sales analysis, and related files to form a customer database

58
Q

Data Processing activities

A

CRUD
- Creating - new data records
- Reading - retrieving or viewing existing data
- Updating - previously stored data
- Deleting - deleting data and purging

59
Q

Accumulating transaction records into groups or batches for processing at a regular interval such as daily or weekly. The records are usually sorted
into some sequence (such as numerically or alphabetically) before processing.

A

Batch Processing

60
Q

The computer system processes data immediately after capture and provides updated information to users at a timely basis

A

Real-time processing

61
Q

Records of transaction or other company data. Examples include checks, invoices, receiving reports, and purchase requisitions

A

Documents

62
Q

Used by employees to control operational activities and by managers to make decisions and formulate business strategies

A

Reports

63
Q

A request for the database to provide the information needed to deal with a problem or answer a question. The information is retrieved, displayed or printed, and/or analyzed as requested

A

Query

64
Q

A regular contract with the terms and agreed upon details built into the block chain: The organization using the blockchain establishes the rules that govern the blockchain’s interaction with
users. An organization can automate the execution of a smart contract based on external triggers.

A

Smart Contract

65
Q

Systems that integrate all aspects of an organization’s activities–such as accounting finance, marketing, human resources, manufacturing, inventory management- into one
system. An ERP system is modularized; companies
can purchase the individual modules that meet their specific needs. An ERP facilitates information flow among the company’s various business functions and manages communications with outside stakeholders.

A

Enterprise Resource Planning Systems (ERP)

66
Q

Typical ERP modules include:

A
  • Financial
  • HR and Payroll
  • Order to cash (revenue cycle)
  • Purchase to pay (distribution cycle)
  • Manufacturing (production cycle)
  • Project management
  • customer relationship management
  • system tools
67
Q

Visual way to describe the different steps or activities in a business process

A

Business Process Diagram (BPD)

68
Q

An analytical technique that uses a standard set of symbols to describe pictorially some aspect of an IS in a clear, concise, and logical manner; used to record how business processes are performed and how documents flow through and organization

A

Flowchart

69
Q

Illustrate the flow of documents and data among areas of responsibility within an organization, from cradle to grave; shows where each system
document originates, its distribution, its purposes, and its ultimate disposition.

A

Document flowchart

70
Q

Used to describe, analyze, and evaluate internal controls. Including identifying system strengths, weaknesses, and inefficiencies

A

Internal control flowchart

71
Q

Depicts the relationships among system input, processing, storage, and output

A

System Flowchart

72
Q

Illustrates the sequence of logical operations performed by a computer in executing a program

A

Program flowchart

73
Q

a powerful network of hijacked computers (zombies) that are used to attack systems or spread malware

A

Botnet

74
Q

Stealing (snarfing) contact lists, images, and other data using flaws in Bluetooth applications.

A

Bluesnaring

75
Q

Inputting so much data that the input buffer overflows. The overflow contains code that takes control of the computer

A

Buffer overflow attack

76
Q

Planting a chip that records transaction data in a legitimate credit card reader

A

Chipping

77
Q

An attack designed to make computer resources unavailable to its users. For example, sending so many e-mail messages that the Internet service provider’s e-mail server is overloaded and shuts down.

A

Denial-of-service attack

78
Q

A wireless network with the same name as another wireless access point. Users unknowingly connect to the evil twin; hackers monitor the traffic looking for useful information.

A

Evil Twin

79
Q

Using spyware to record a user’s keystrokes.

A

Keylogger

80
Q

Inserting a sleeve into an ATM that prevents it from ejecting the card. The perpetrator pretends to help the victim, tricking the person into entering the PIN again. Once the victim gives up and leaves, the thief removes the card and uses it and the PIN to withdraw money.

A

lebanese looping

81
Q

A hacker placing himself between a client and a host to intercept network traffic; also called session hijacking.

A

Man-in-the-middle (MITM) attack

82
Q

Inspecting information packets as they travel across computer networks.

A

Packet sniffers

83
Q

Communications that request recipients to disclose confidential information by responding to an e-mail or visiting a website.

A

Phishing

84
Q
  1. Clandestine use of someone’s Wi-Fi network.
  2. Tapping into a communications line and entering a system by latching onto a legitimate user.
  3. Bypassing physical security controls by entering a secure door when an authorized person opens it.
A

Piggybacking

85
Q

Software that encrypts programs and data until a ransom is paid to remove it.

A

Ransomware

86
Q

A means of concealing system components and malware from the operating system and other programs; can also modify the operating system.

A

Rookit

87
Q

Truncating interest calculations at two decimal places and placing truncated amounts in the perpetrator’s account.

A

Round-down fraud

88
Q

Stealing tiny slices of money over time

A

Salami Technique

89
Q

When perpetrators look over a person’s shoulders in a public place to get information such as ATM PIN numbers or user IDs and passwords.

A

Shoulder surfing

90
Q

Double-swiping a credit card in a legitimate terminal or covertly swiping a credit card in a small, hidden, handheld card reader that records credit card data for later use.

A

Skimming

91
Q

Techniques that trick a person into disclosing confidential information.

A

Social Engineering

92
Q

Altering some part of an electronic communication to make it look as if someone else sent the communication to gain the trust of the recipient. Many things are spoofed, such as email addresses, caller IDs, IP addresses, address resolution protocols, SMS messages, web pages, and domain name systems.

A

Spoofing

93
Q

data within a large MP3 or other file (often image files).

A

Steganography - Concealing

94
Q

Inserting a malicious SQL query such that it is passed to and executed by an application program

A

SQL insertion (injection)

95
Q

Unauthorized code in an authorized and properly functioning program.

A

Trojan horse

96
Q

Websites with names similar to real websites; users making typographical errors are sent to a site filled with malware.

A

Typosquatting /URL hijacking

97
Q

Executable code that attaches itself to software, replicates itself, and spreads to other systems or files. When triggered, it makes unauthorized alterations to the way a system operates.

A

Virus

98
Q

Similar to a virus; a program rather than a code segment hidden in a host program. Actively transmits itself to other systems. It usually does not live long but is quite destructive while alive.

A

Worm

99
Q

A vulnerability in dynamic web pages that allows an attacker to bypass a browser’s security mechanisms and instruct the victim’s browser to execute code, thinking it came from the desired website. (Malicious code embedded in a Web link.)

A

XSS attack

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