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