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84 Cards in this Set
- Front
- Back
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a protocol for securely exchanging messages over the Internet |
AS2 |
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the practice of adapting off-the-shelf system designs to suit an individual company’s needs |
blueprinting |
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an interrelated set of tasks that involve data, organizational units, and a logical time sequence |
business process |
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the use of computers to perform an organization’s transaction-oriented data processing |
Data processing |
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data are processed into a decision-making format for the end user |
decision support system (DSS) |
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a set of standards that enables enterprises of any size, in any global region, to conduct electronic business using the Internet |
eBusiness XML (ebXML) |
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the direct computer-to-computer exchange of business documents via a communications network |
electronic data interchange (EDI) |
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the direct, hands-on use of computers by end users to perform their own DP |
end-user computing (EUC) |
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an MIS tailored to the strategic information needs of top management |
executive information system (EIS) |
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a group of loosely connected companies that work together to maximize the value of their economic outputs |
extended enterprise |
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a universal formatting language for exchanging business documents via the Internet |
Extensible Business Reporting Language (XBRL) |
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a process designed to provide reasonable assurance regarding the achievement of objectives in (a) reliability of financial reporting, (b) effectiveness and efficiency of operations, and (c) compliance with applicable laws and regulations |
internal control process |
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the use of computers to provide decision-oriented information to managers |
management information system (MIS) |
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a protocol for securely exchanging messages over the Internet |
AS2 |
|
|
the practice of adapting off-the-shelf system designs to suit an individual company’s needs |
blueprinting |
|
|
an interrelated set of tasks that involve data, organizational units, and a logical time sequence |
business process |
|
|
the use of computers to perform an organization’s transaction-oriented data processing |
Data processing |
|
|
data are processed into a decision-making format for the end user |
decision support system (DSS) |
|
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a set of standards that enables enterprises of any size, in any global region, to conduct electronic business using the Internet |
eBusiness XML (ebXML) |
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the direct computer-to-computer exchange of business documents via a communications network |
electronic data interchange (EDI) |
|
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the direct, hands-on use of computers by end users to perform their own DP |
end-user computing (EUC) |
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an MIS tailored to the strategic information needs of top management |
executive information system (EIS) |
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a group of loosely connected companies that work together to maximize the value of their economic outputs |
extended enterprise |
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a universal formatting language for exchanging business documents via the Internet |
Extensible Business Reporting Language (XBRL) |
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a process designed to provide reasonable assurance regarding the achievement of objectives in (a) reliability of financial reporting, (b) effectiveness and efficiency of operations, and (c) compliance with applicable laws and regulations |
internal control process |
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the use of computers to provide decision-oriented information to managers |
management information system (MIS) |
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a business process reference model that groups an organization’s processes into three groups: operational (procurement, production, sales marketing), support (accounting, finance, human resources), and governance (all governance functions) |
operations process model |
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involves inbound logistics, production, outbound logistics, sales and marketing, and service |
primary business process |
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a philosophy that one should do the right thing right the first time |
total quality performance (TQP) |
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consists of one or more application systems; The four basic transaction cycles are revenues, expenditures, production, and finance the financial accounting system represents a fifth transaction cycle |
transaction processing cycle |
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a philosophy of design that fosters a set of attitudes and an approach to systems development that consciously considers organizational context |
user-oriented |
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ANSI X3 5 defines four groups of flowchart symbols |
basic symbols, specialized input/output symbols, specialized process symbols, and additional symbols |
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charts the flow of documents and processing between different entities—which are represented by separate columns in the chart—in a system |
analytic flowchart |
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one of the four groups of flowchart symbols in ANSI X3 5, consisting of symbols that correspond to the basic data processing functions |
basic symbols |
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a graphical representation of a business process |
business process diagram (BPD) |
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widely accepted standard for modeling business processes in the form of BPDs |
Business Process Modeling and Notation (BPMN) |
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a charting technique used to document the logical design of a system |
data flow diagram (DFD) |
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a flowchart of document flow in a system in which the only symbol used is the document symbol |
document flowchart |
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a symbolic diagram that shows the data flow and sequence of operations in a system |
flowchart |
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describes the inputs necessary to produce certain outputs and generally provides very little detail concerning the required processing |
IPO (input–process–output) chart |
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a flowchart indicating detailed processing functions |
program flowchart |
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a group of flowchart symbols in ANSI X3 5 consisting of symbols that may be used to represent processing and, in addition, identify the specific type of operation to be performed |
specialized process symbols |
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a pictorial or graphical representation of the overall flow of work, documents, and operations in an application system |
systems flowchart |
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a technology that assists in the specification, visualization, and documentation of models developed to structure and design software systems |
Unified Modeling Language™ (UML®) |
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a set of commands that a given piece of software makes available so that its functions |
Applications Programming Interface (API) |
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one of the primary domains of the EA; it defines the human resources, processes, and infrastructure that a business needs to accomplish its business strategy |
business architecture |
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one of the major domains of the EA; it defines the needed data, how it is to be stored, how it is to be processed, how it is to be utilized, and how it integrates with the other main architectural domains |
data architecture |
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contain subsets of data in the operational database and data warehouse that are specially organized for use by specific functions or units in the organization |
data marts |
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money created when a bank attaches its digital signature to a note promising to pay the bearer some amount of money |
digital cash |
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the use of information technologies in any aspect of the business or organization |
electronic business (eBusiness) |
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describes the joint structure and behavior of the enterprise and its information system |
enterprise architecture (EA) |
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middleware that serves as a central switchboard for communications between all enterprise services and applications |
Enterprise Service Bus (ESB) |
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software specially designed to work in between two different applications, permitting them to exchange data with each other |
middleware |
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a processing method for very large databases, normally used for research, analysis, and complicated reporting and not for transaction processing |
online analytical processing (OLAP) |
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defines the typical business model in terms of four major domains: infrastructure, offering, customers, and finance |
Osterwalder Reference Model (ORM) |
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an applications architecture design framework that facilities the development of application suites |
service-oriented architecture (SOA) |
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a type of smart card that uses encryption for all communications between the card and the cash register (or other point-of-payment device) |
shared-key card |
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a type of smart card that is capable of generating its own digital signatures |
signature-creating card |
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a type of smart card that stores digital cash |
signature-transporting card |
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a protocol for communication between services |
Simple Object Access Protocol (SOAP) |
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used to define, access, and manipulate data in a relational database |
Structured Query Language (SQL) |
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applications that contain three tiers (ie, parts), consisting of the presentation tier, the logic tier, and the data tier |
three-tiered application architecture |
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a business process reference model that depicts the value chain at four levels of abstraction: strategic, tactical, operational, and activities and actions |
Value Reference Model |
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an EA framework that is based on defining models applicable to a given organization |
Zachman Framework |
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the methods and records established to identify, assemble, analyze, classify, record, and report the organization’s transactions and to maintain accountability for the related assets and liabilities |
accounting system |
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totals of homogeneous amounts for a group of transactions or records, usually dollars or quantities |
amount control total |
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any type of control total or count applied to a specific number of transaction documents or to the transaction documents that arrive within a specific period of time |
batch control |
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an amount that results from the processing of independent items of equivalent value; net control value should equal zero |
clearing account |
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COBIT is an international standard for best practices in IT published by the IT Governance Institute |
COBIT Control Objectives for Information and related Technology |
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The policies and procedures in addition to the control environment and accounting system that management has established to provide reasonable assurance that specific entity objectives will be achieved |
control activities |
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the collective effect of various factors on establishing, enhancing, or mitigating the effectiveness of specific policies and procedures |
control environment |
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a process effected by an entity designed to identify potential events that may affect the entity, to manage risk, and to provide reasonable assurance regarding the achievement of entity objectives |
enterprise risk management (ERM) |
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the potential financial effect of an event multiplied by its probability of occurrence |
exposure |
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the plan of organization and the procedures and records that are concerned with the safeguarding of assets and reliability of financial statements |
internal accounting control |
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principle that the costs of controls should not exceed their benefits |
reasonable assurance |
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a control total for items awaiting further processing |
suspense account |
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a control file consisting of items sequenced by age for processing or follow-up purposes |
tickler file |
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a file containing unprocessed or partially processed items awaiting further action |
suspense file |
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a data analysis technique that is based on the distribution pattern of the first digit of numbers appearing in a random data set |
Benford Analysis |
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widely accepted principle that requires that investigations be started or continued only when there is a reasonable basis to do so |
predication |
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a court order that authorizes law enforcement to search for and seize evidence |
search warrant |
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an order from a government agency or officer of a court that compels the recipient, under penalty, to produce physical evidence, documents, or testimony |
subpoena |
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following a source document that evidences a transaction through the entire accounting cycle |
tracing |
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selecting numbers in accounts and following them backward in the accounting cycle to the source documents |
vouching |
