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22 Cards in this Set

  • Front
  • Back
Application Controls
Controls related to a specific use of IT, such as the inputting, processing, and outputting of sales or cash receipts
Application Service Providers (ASPs)
A third-party entity that manages and supplies software applications or software-related services to customers through the Internet
Auditing Around the Computer
Auditing without relying on and testing controls embedded in computer application programs, which is acceptable when the auditor has access to docs.+rec.
Auditing Through the Computer
Auditing by testing computer-performed internal controls and account balances electronically, generally because exist. of strong GC
Database Management systems
Hardware and software systems that allow clients to establish and maintain databases shared by multiple application
Digital Signatures
Electronic certificates that are used to authenticate the validity of individuals and companies conducting business electronically
Embedded Audit Module Approach
A method of auditing transactions processed by IT whereby the auditor embeds a module in the client's app. system to capture tran. int. A
Encryption Techniques
Computer programs that transform a standard message into a coded form that is decoded by the recipient using a decryption program
A system of hard+software that monitors + controls the flow of E-Commerce comm. by channeling all network connections through a control gateway
General Controls
Controls that relate to all parts of the IT function
Generalized Audit Software (GAS)
Computer programs used by auditors that provide data retrieval, data manipulation, and reporting capab. spec. oriented to auditor's needs
Hardware Controls
Controls built into the computer equipment by the manufacturer to detect and report equipment failure
Input Controls
Controls designed by an organization to ensure that the information to be processed by the computer is autorized, accurate, and complete
Local Area Networks (LANs)
Networks that conect computer equipment, data files, software, and peripheral equip. within a local area, such as a building, cluster, for intraCo. use
Output Controls
Contorls designed to ensure that computer-generated data are valid, accurate, complete, and distributed only to authorized people
Parallel Simulation Testing
An audit testing strategy that involves the auditor's use of audit software, either purchased or programmed by the auditor, to replicate some part of C. appsys
Parallel Testing
A company's computer testing strategy that involves operating the old and new systems simultaneously
Pilot Testing
A company's computer testing strategy that involves implementing a new system in just one part of the org., while old sys. is @ other locations
Processing Controls
Controls designed to ensure that data input into the system are accurately and completely processed
Service Center
An organization that provides IT service for companies on an outsourcing basis
Test Data Approach
A method of auditing an IT system that uses the auditor's test data to determine whether the client's computer program can correctly process V/IV trans
Wide Area Networks (WANs)
Networks that connect computer equipment, databases, software, and peripheral equipment that reside in many geographic locs., such as client offices in world