Final For Ais

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Digital Certificate

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A digital certificate is an electronic document that verifies the identity of the owner of the key.
signed by an independent third party called a certificate authority (CA) and contains a party’s name and public key information (e.g. Thawte or Verisign)

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Certificate authority

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Makes digital certificates

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HTML

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HTML (HyperText Markup Language): uses a series of predefined tags to display the data on Web pages.

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XML

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XML (eXtensible Markup Language): similar to HTML, but allows users to define their own tags to describe the data.

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XBRL

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XBRL (eXtensible Business Reporting Language): a specialized subset of XML that standardizes the tags that describe financial information in documents.

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XBRL instance documents

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examples (“instances”) of a class of documents defined by a standard or specification

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XBRL taxonomies

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define the tags that represent accounting and financial terms used in XBRL instance documents.

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XBRL Specification 2.1:

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defines the rules and syntax for XBRL documents and taxonomies

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IDEA (interactive data and electronic applications

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SEC database that contains XBRL data for over 10,000 companies.

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Benefits of XBRL

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standard format for financial info
Easy search with standard tags
Self checking with semantic meaning in formulas
XBRL has its own software program that you can use cross platform

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Audit Trail Controls

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validating source docs to transaction and activity listings

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Activity listing:

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an account change report that contains complete and detailed information about all changes to master files

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How do output controls regulate controls to minimize loss or misdirection of printed output

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only enough copys of the report are printed.
Each user has to pick it up him.
Security officers
Paper shredders.

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information system controls

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General controls-Organiztional level
Application controls: Prevent detect and correct errors

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examples of general controls

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Personnel Controls (segregation of duties)
Fault-Tolerant Systems, Backup, and Contingency Planning
Computer Facility Controls
Access to Computer Files

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Personnel controls ( 3 seperation of duties)

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System Analysis function
Programming Function
Computer operations function
Data control
AIS Library Function

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Systems Analysis Function:

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design an information system/application program to meet user needs

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Programming Function:

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write computer programs to implement the design

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Computer Operations Function:

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run the software on the computer systems

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Data Control Function:

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ensure data input have been properly authorized, monitor data processing, and distribute system output

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AIS Library Function

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maintain custody of corporate databases, files, and program in a separate storage area called the AIS library.

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Fault-Tolerant systems

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tolerate computer errors and keep functioning.
Based on redundency

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Disk Shadowing

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Disk mirroring.
Makes disks fault tolerant
Writing all data in parallel into two disks
RAID

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RAID Redundency arrays of independent disk

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example of Disk Shadowing

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Backup

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files are retained in a remote site and availalbe incase of emergency

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Grandfather-parent-child (GPC) procedure

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Three generations of data files are retained during the updating process
If the current file is destroyed or corrupted, the data are reconstructed by reprocessing the transaction file against the prior backup copy .

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Diaster recovery plan (3types)

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when something happens and you need to start business over

Cold site
hot site
Flying start site

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Cold site:

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a location where power and space are available to install processing equipment on short notice

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Hot site:

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a location that includes a computer system configured similarly to the system used at the main data processing center

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Flying-start site

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Can be started in mins or secs

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Computer facility controls

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involves controlling the physical assets(computers)
located in a private safe place guarded by personel
Limit employee access.
Buy insurance

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Access to company computer files

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Combine a number of security technologies, including, but not limited to firewalls, proxy server, intrusion detection systems, encryption, and VPN.

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Strong password protection

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min length
required password change in intervals
UPper lower and numbers
no more than 3 invaled login attempts

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Application controls

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prevent detect errors and irregularities in transactions that are processed

Business process application
3 types
Input
processing
Output

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Input controls

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edit tests to make sure stuff gets put in right

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Examples of edit tests (11)

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Numeric field -only numbers
Alphabetic field -only letters
Alphanumeric field -leters numbers (no characters)
Range -upper lower limits of numbrs
Length- Cap on digits
Valid code- 1=cash sale 2=credit
Reasonablenesss- 25/hour not for janitor
signs.- hours worked cant be negative
Completeness all data has been entered
sequence-prescribed order
Check digit= appended to original number