Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
25 Cards in this Set
- Front
- Back
|
INTERNAL CONTROL PROCESS
|
Provides reasonable assurance
|
|
|
SUSPENSE FILE
|
Unprocessed or partially processed items awaiting further action
|
|
|
MANAGEMENT FRAUD
|
Diversion of assets or misrepresentation of assets by key employees
|
|
|
ENDORSEMENT
|
Restricts further processing
|
|
|
APPROVAL
|
After a transaction is initiated
|
|
|
GENERAL CONTROLS
|
Affect all transaction processing
|
|
|
AMOUNT CONTROL TOTAL
|
Relates to a group of transactions or records
|
|
|
PREVENTATIVE CONTROLS
|
Before errors control
|
|
|
RUN-TO-RUN TOTALS
|
Output control totals resulting from one process
|
|
|
ISO 27002
|
Code of practice
|
|
|
ANTICIPATION
|
A particular time
|
|
|
CLEARING ACCOUNT
|
Net control value should equal zero
|
|
|
AUDIT TRAIL
|
Evidence supporting transactions
|
|
|
CONTROL REGISTER
|
A log or register indicating the disposition and control values of batches or transactions.
|
|
|
COLLUSION
|
Conspiracy
|
|
|
TICKLER FILE
|
Items sequenced by age
|
|
|
COBIT
|
Best practices in IT management
|
|
|
WHITE-COLLAR CRIME
|
Deceitful diversion of assets from proper use or deceitful misrepresentation of assets
|
|
|
SUPERVISION
|
The direct monitoring or performance
|
|
|
INPUT CONTROLS
|
Prevent or detect errors in the initial stage of data processing
|
|
|
BATCH SERIAL NUMBERS
|
Relates to documents that are numbered consecutively
|
|
|
FORENSIC ACCOUNTING
|
Deals with preventing and protecting fraud
|
|
|
CORRECTIVE CONTROLS
|
Repair errors
|
|
|
APPLICATION CONTROLS
|
Specific to individual applications
|
|
|
INTERNAL CONTROL QUESTIONAIRE
|
Items pertaining to internal controls in an application area
|
