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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