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32 Cards in this Set

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  • Back
What is the order of operations for a flow chart?
Input, Processing, Output
What flowchart item looks like a can of soup?
Disk Storage
What flowchart item looks like a parallelogram?
Manual Process
What flowchat item looks like a regular rectangle?
Online Computer Process
What flowchart item looks like an upside down triangle?
Paper File
What flowchart item looks like a sidewards house?
Terminal display - Output
What flowchart item looks like skyscraper with a missing foundation?
Caluculater / Register tape
What flowchart item looks like an upside down house?
Off page connectors
Whats inside a master file?
Balance/status of entities - vendors, credit customers, inventory
Whats inside transaction/activity files?
Orders, sales, payments, batches of source data
What are the 3 types of processing methods?
Batch, Online, Realtime
How does batch processing work?
It stores data from transactions locally and when a batch is full it sends them all out at once to update a master file
How does online processing work?
The midgrade of processing methods. Input device connected to the master files.
How does real time processing work?
Fastest of all methods. Denotes an immediate response to the customer.
With concern to the REA model where do master and transaction files
Master = R, A
Transaction = E
What are the 3 main objectives of internal control systems?
1) Financial Reports are reliable
2) Operations are effective/efficient
3) Comply with laws/regulations
Who are responsible for internal control systems?
BOD, management
What are the 5 things of the COSO framework?
Monitoring
Info & Comm
Control activities
Risk assesment
Control environment
What happens to materialty risk as business size and likelihood of loss increase?
It increases
Who owns the UR process guide?
ARSC ESD
What are preventive controls?
focus on preventing an error or regularity
What are detective controls?
focus on identifying errors
What are corrective controls?
focus on recovering from errors
What are user account settings?
Password, logon/logout, special considerations
What is a sensitive user?
Accountant with universal access
What are other names for a sensitive user?
Windows: Admin & Domain
Unix: root access
O/S400: Qsecurity
Mid?
Count to the 9th digit and an include the following 3
Cint?
Converts text to integer
When do we add .5?
rounding days
Cartesian join?
Nothing is joined?
SKU is in what format?
number
GTIN is in what fomat?
text