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;
55 Cards in this Set
- Front
- Back
G/L Master Record Contains
|
Chart of accounts
Company code GL account number GL account name Account type Account group |
|
Transaction data includes
|
Sales orders
Purchase orders Payroll amounts |
|
Master data includes
|
Accounts
Customers Materials Vendors |
|
Account groups for Fitter Snacker
|
Balance sheet
Reconciliation P&L |
|
Reconciliation accounts
|
A/R
A/P Assets |
|
Sales process in SAP
|
Pre-sale activities
Sales order Inventory sourcing Delivery Billing Payment |
|
Automatic account determination is set where
|
in customization (IMG)
|
|
CO - Controlling; what does it include
|
Internal accounting
Cost accounting Managerial accounting Flexible - non-standard |
|
FI - what does it include
|
External accounting
Financial statements Legal requirements |
|
Primary cost element
|
FI
Expenses to cost accounting (WIP, Raw Mats) |
|
Secondary cost element
|
Certain types of CO items
Labor No correspoding GL account |
|
Cost center
|
WHERE a cost lands
Organized in a standard hierarchy |
|
PID
|
Parameter ID
Standard entry for common fields |
|
Types of controls
|
preventative
detective corrective |
|
COSO 1994
|
Emphasizes risk management
|
|
COBIT
|
Control objectives for information technology
risk appetite |
|
Data processing controls
|
1. Authorized tested and approved programs
2. Access is restricted |
|
General controls
|
Ensure environment is stable and support application controls
|
|
Application controls
|
Prevent, detect, and correct errors
|
|
Security for the organization
|
Physical
Logical Integrated |
|
Physical security
|
Protect facilities from physical disasters
|
|
Logical security
|
Limits system access to authorized individuals
|
|
Organizational level
|
Policies and procedures
Risk assesment Central processing Monitor operations |
|
Personal level
|
Separation of duties
Computer accounts Informal knowledge of emps Separation of responsibilities |
|
File controls
|
External labels
Internal labels Write protect Lock out Read only |
|
Business continuity components
|
Disaster recovery
Backup Fault tolerant |
|
Fault tolerant
|
Consensus - multiple processors reach agreement
Watchdog - backup takes over if main fails Mirroring Rollback |
|
Computer facility controls
|
Data process in safe place
Limit access Buy insurance |
|
Application controls
|
Input, process, output
|
|
Application controls objective
|
Prevent, detect, and correct
|
|
Input controls
|
Validity, accuracy, completeness
edit tests transcription observation |
|
GIGO
|
garbage in garbage out
|
|
Transacription
|
Preformatted screen that use masks are important controls
|
|
Output controls
|
Activity/Proof listings
Forms control Prenumbered forms Shred |
|
Computer crime
|
Manipulation of computer data to gain money, property, or other gain, or to cause a loss
|
|
Computer abuse
|
Unauthorized use or access
|
|
CFFA
|
Computer fraud and abuse act of 86
|
|
CFFA Pieces
|
Misappropriation of assets
Other crimes |
|
Other crimes
|
Extortion using PC
Trafficking passwords Destruction of hardware Use PC to commit a felony |
|
Growth of computer crime
|
Exponential growth of computers
Step by step instructions Lax computer security |
|
Lack of computer crime stats
|
No laws require reporting
Handle abuse internally Surveys are ambiguous Never discovered |
|
IC3 - Internet crime complaint center
|
FBI and Nat'l white collar crime (NW3c)
|
|
Robert Morris
|
First person indicted under Comp. fraud and abuse act
Morris worm Case = vulernability of networks to virus |
|
Equity funding case
|
Open shop insurance company
Lax control procedures |
|
Org control procedures
|
Top management
Employee awareness No exchange of computer disks Strong pwords Symptoms of employee fraud |
|
Employee fraud symptoms
|
Changes in lifestyle
Unreasonable anomalies Accounting irregularities |
|
ID Theft Methods
|
Shoulder surfing
Dumpster diving Preapproved credit cards Key loggers Spam |
|
ACFE
|
Assoc of certified fraud examiners
|
|
Social engineering
|
Posing as a bonafide employee
|
|
Bot
|
computer perform tasks automated
|
|
Botnet
|
network of comprimised machines
|
|
Torpedo
|
Spyware company uses to delete competitor from computer
|
|
Spyware
|
Gathers information about the user without permission
|
|
Adware
|
Displays pop up ads in software and tracks users
|
|
Professional ethic organization
|
Codes of Conduct
Good Practice for Certified Computer Professional |