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167 Cards in this Set
- Front
- Back
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Management Reporting System
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designed to help with the decision making process by providing access to computer data.
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Management Information system
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systems designed to provide past, present and future info for planning, organizing and controlling the operations of the organization.
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Decision Support System
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computer based information system that combine models and data to resolve nonstructured problems with extensive user involvement.
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Expert Systems
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systems that apply reasoning methods to data in a specific releatively structured area to render advice or recommendations, much like a human expert
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Executive Information System
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designed to support executive work.
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Supercomputers
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extremely powerful, high speed computers used for high volume and complex processing needs.
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Mainframe computers
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Powerful, high speed computers. Less than supercomputers, but more power than smaller computers.
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Minicomputers
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Large and powerful, but not as powerful as a mainframe computer.
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Microcomputers
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laptops, pr pc's. Used in homes and many businesses.
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Personal Digital Assistants
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mobile, handheld computers
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Arithmetic/Logic Unit
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performs math operations and logical comparisons.
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Control Unit
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Interprets program instructions and coordinates input, output, and storage devices.
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Seqential Secondary Storage
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Data is stored in the order in which it is physically stored. (Magnetic Tape)
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Digital
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A computer that represents information by numerical digits; computers that process accounting information are ordinarily digital.
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Analog
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A computer that represents information by variable quantities; used for research in design where many different shapes and speeds can be tried out quickly. (Weight on automobile suspension)
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Online
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equipment in direct communication with, and under the control of the cpu
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Offline
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equipment not in direct communication with the cpu
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Console
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A terminal used for communication between the operator and the computer
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Periphral Equipment
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All non cpu hardware that may be placed under the control of the central processor.
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Buffer
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a temporary storage unit used to hold data during computer operations.
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Operating System
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Windows, Linux, Unix
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Application Software
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accounting software, word, excel.
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Low end App software
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all in one package designed for small businesses
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High end app software
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comes in modules
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Enterprise Resource Planning
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Complete information suites for large and medium size organizations. Oracle
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Compiler
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produces a machine language object program from a source program language.
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Automated Source data input devices
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1)Magnetic Tape Reader
2) Magnetic ink character reader 3)Scanner 4)ATM 5)Radio Frequency Data communication 6) POS recorders 7)Voice Recognition |
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Output devices
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1)Electronic Commerce
2)Monitors 3)Printers 4)Plotters 5)Computer output to microfilm |
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Systems Software
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1)Operating system
2)Utility Programs 3)Communications Software |
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Operating System
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manages the input, output, processing, and storage devices and operations of a computer.
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Utility Programs
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handle common file, data manipulation, and "housekeeping" tasks.
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Communications Software
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controls and supports transimission between computers, computers and monitors, and access various databases.
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Applications Software
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programs designed for specific uses.
1) low end 2) High end 3) ERP |
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Methods of Processing
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1) Batch
2) Online Real Time 3)Centralized, Decentralized, or Distributed |
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Batch Processing
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transactions flow through the system in groups of like transactions(batches). Leaves an easy to follow audit trail.
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Online Real Time
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transactions are processed in the order in which they occur. Data files and programs are stored online so that updating can take place as the edited data flows to the application. System security must be in place to restrict access to programs and data to authorized persons.
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Online Transaction Processing OLTP
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databases that support day to day operations. ATM machines
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Online analytical processing OLAP
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a category of software technology that enables the user to query the system. and conduct an analysis while the user is at a PC. OLAP systems are primarily used for analytical analysis.
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Data Mining
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using sophisticated techniques from stats, artificial intelligence, to explain and explore relationships among data.
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Centralized
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-processing occurs at one location
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Decentralized
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-processing and data are stored on computers at multiple locations.
-not interconnected by a network(no data sharing) -may be viewed as a collectionof independent databases. |
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Distributed
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transactions for a single database are processed at various sites.
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Methods of Data Structure
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1)Data organizaton for computer operations
2)Data file structure |
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File
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a group of related records.
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Master File
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a file containing relatively permanent information used as a source fo referece and periodically updated with a detail file. (permanent payroll records)
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Detail or Transacatio File
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a file containing current transaction information used to update the master file.
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Data File Structure
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1)Traditional File Processing Systems
2)Database systems |
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Traditional File Processing Systems
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systems focus upon data processing needs of individiual departments. Designed to meet the needs of its user. (accouting software)
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Advantages of Traditional File Processing Systems
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-currently operational for many systems.
-cost effective for simple applications. |
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Disadvantages of Traditional File Processing Systems
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-data files are dependent upon a particular application program.
-there is much duplication of data between files -each app must be developed individually -program maintenance is expensive |
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Database
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a collection of interrelated files, which are stored online.
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Normalization
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process of seperating the database into logical tables to avoid certain kinds of updatig difficulties.
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Database MGT system
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software that provides a facility for communications between various applications programs(payroll prep program)and the database(payroll master file)
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Data Independence
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basic to database systems is this concept which seperates the data from the related application programs.
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Data Modeling
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Identifying and organizing a database's data, both logically and physically. A data model determines what information is to be contained in a database.
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Entity relationship modeling
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an approach to data modeling, it provides the database into two logical parts-entities, and relations.
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REA Data Model
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data model designed for use in desgining accounting information databases.
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Data Dictionary
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a data structure that stores meta data.
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Meta data
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definitonal data that provides information about other data managed within an application.
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Structured Query Language
(SQL) |
The most common language used for creating and querying relational databases, three types of command. DDL, DML, DCL.
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Data Definiton Language
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used to define a database, including creating, altering, and deleting tables and establishing various constraints.
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Data Manipulation Language
(DML) |
commands used to maintain and query a database, including updating, inserting in, modifying, and querying.
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Data Control Language
(DCL) |
commands used to control a database, including controlling which users have various privileges.
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Database Structures
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1)Hierarchical
2)Networked 3)Relational 4)Object-Oriented 5)Object relational 6)Distributed |
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Hierarchical
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data elements at one level "own" the data elements at the next lower level.
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Networked
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each data element can have several owners and can own several other elements.
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Relational
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a database with the logical structure of a group of related spreadsheets.
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Object Oriented
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information are included in structures called object classes. newest database mgt system technology.
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Object relational
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includes both relational and object oriented features.
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Database Controls
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1)User department
2)Access controls 3)Backup and Recovery 4)Database Administrator 5)Audit Software |
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User Department Control
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strict controls over who is authorized to read and change the database are necessary.
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Access Controls
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these controls limit the user to reading or changing only authorized portions of the database.
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Restrcting Privileges
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limits the access of users to the database, as well as operations a particular user may be able to perform.
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Logical Views
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users may be provided with authorized views of only the portions of the database for which they have a valid need.
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3 Methods of Backup and Recovery
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1)Backup of database and logs of transactions
2)Database replication 3)Backup Facility |
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Backup of database and Logs of transactions
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approach is to backup the entire database several times a week to magnetic tape. A log of all transactions is also maintained.
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Database Replication
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to avoid catastrophic failure, another approach is to replicate the database at one or more locations.
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Backup Facility
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maintain a backup facility with a vendor who will process data in case of an emergency.
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Database Administator
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Individual responsible for maintianing the database and restrictig access to the database to authorized personnel.
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Audit Software
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usually used by auditors to test the database.
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Look in Book
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for advantages/disadvantages of database systems p79
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Specific Characteristics of Computer Systems
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1) Classified by Geographical Scope
2)Classified by Ownership 3)Classified by Use of Internet 4)Database Client-Server Architecture |
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Local Area Networks
LAN |
privately owned networks within a single building or campus of up to a few miles in size.
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Metropoitan Area Network
MAN |
A larger version of a LAN.
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Wide Area Network
WAN |
networks that span a large geographical area, often a country or continent.
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Private Ownership
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restricted set of users. A typical approach is to lease telephone lines that are dedicated to network's use.
Advantage-secure Disadvantage-costly |
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Public Ownership
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resources are owned by third party companies and leased to users on a usage basis. Improvements in internet communications will lead to a increase in use because they are becoming more secure.
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HyperText Markup Language(HTML)
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languages used to create and format documents, and link documents to other web pages.
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Extensible Markup Language(XML)
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replacing HTML due to its superior ability to tag documents.
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Router
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a communications interface device that connects two networks and determines the best for way for data packets to move forward to their destinations.
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Bridge
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a device that divides an LAN into two segments.
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Switch
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a device that channels incoming data from any of multiple input ports to the specicic output that will take the data towards its intended destination.
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Gateway
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a combo of hardware and software that links to different types of networks. gateways between email systems.
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Proxy Server
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a server that saves and serves copies of web pages to those who request them(potential customers)
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Bulletin Board
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a computer system that functions as a centrialized information source.
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TCP/IP
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the basic communication language or protocol of the internet. It has two layers. Higher layer assembles messages that are transmitted over the internet. Lower layer assigns IP addresses, and makes sure that they are delivered to the appropriate computer.
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IP address
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number that identifies a machine as unique on the internet.
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Macro
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a single computer instruction that results in a series of instruction in machine language. Used to reduce the number of keystrokes in a variety of situations.
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Worm
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a program that propogates itself over a network. Virus.
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Client Server Architecture
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how the server interacts with the workstations.
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File Servers
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managas file operations and is shared by each of the client PC's(attached to an LAN). File Server acts simply as a shared data storage device.
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Database Servers
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contains the database management system and thus performs more of the processing.
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Three Tier Architecture
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client server config. that includes three tiers.
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Print Server
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makes shared printers available to various workstations.
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Communications Server
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May serve a variety of tasks, such as acting as a gateway to the internet.
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Local Area Networks
LAN's |
1)Software
2)Hardware Components 3)Control Implications |
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LAN Hardware
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-Workstations
-Peripherals -Transmission Media -Network Interface Cards |
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Peripherals
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printers, stuff u can see
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Transmission Media
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physical path that connect components of LAN, ordinarily twisted pair wire or coaxial cable.
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Network Interface Cards
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connect workstation and transmission media.
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Control Objective for Small Computers
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1)Security
2)Verification of Processing 3)Personnel |
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Electronic Commerce
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involves individuals and organizations engaging in a variety of transactions with computers and telecommunications.
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5 Risks associated with electronic commerce
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1)Security
2)Availability 3)Processing Integrity 4)Online Privacy 5)Confidentiality |
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Webtrust Seal of Assurance
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created by the AICPA, tells potential customers that the firm has evaluated a web site's business practice and controls to determine whether they are in conformity with WebTrust Principles.
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Digital Certificate
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allows an individual to digitally sign a message so the recipient knows that it actually came from that individual and was not modified in any manner. Message is encrypted, and the recipient decrypts it to read the contents.
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Algorithm
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a detailed sequence of actions to perform to accomplish some task.
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Private key system
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an encryption system in which both the sender and receiver have access to the electronic key, but do not allow others access. Primary disadvatage is that both parties must have the key.
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Electronic Data Interchange
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the electronic exchange of business transactions , in a standard format, from one entity's computer to another entity's computer through an electronic communications network.
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Value Added Network
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-a privately owned network that routes the EDI transactions between trading partners, and in many cases provides translation, and storage.
-designed and maintained by an independent company -alleviates problems related to interorganizational communications that results from using different hardware and software. |
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Proprietary Networks
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organizations have developed their own network for their own transactions. Costly to develop and operate.
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Authentication(EDI Encryption control)
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receiver of messages must have proof of the origin of the message as well as its proper submission and delivery.
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Benefits of EDI
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-quick response and access to information
-cost efficiency -reduced paperwork -accuracy and reduced errors and error correction costs. -better communications with customer service -necessary to remain competitive |
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Exposures of EDI
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-total dependence upon computer system for operation
-possible loss of confidentiality -increased opportunity for unauthorized transactions and fraud. -concentration of control among a few people in EDI -reliance on third parties -data processing errors -potential legal liability due to errors -potential loss of audit trails -reliance on trading partner's system |
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Telecommunications
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electronic transmission of information.Enables EFT, and EDI
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Controls needed Telecommunications
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1)System integrity at remote sites
2)Data entry 3)Central Computer Security 4)Dial-In Security 5)Transmission accuracy and completeness 6)Physical security over telecommunications facilites 7)Encryption during transmission |
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Principles of a Reliable System
(SAPOC) |
Security-
Availability- Processing Integrity Online Privacy Confidentiality |
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System Development Life Cycle
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1)Software Concept-identify the need for the new system
2)Requirement Analysis-determine the needs of the users 3)Architectural Design-determining the hardware, software, people 4)Coding and Debugging-acquiring and testing the software 5)System Testing-testing and evaluating the functioning of the system |
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Systems Analysis
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The systems analyst analyzes the present user environment and requirements and may 1)recommend specific changes 2)recommend the purchase of a new system 3) design a new information system
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Systems Programming
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responsible for implementing all facets of the software on order to make the hardware work.
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Applications Programming
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App programmer is responsible for writing, testing, and debugging the app program from specifications provided by the systems analyst.
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Database Administration
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In a database environment, a database administrator is responsible for maintaining the database and restricting access to the database to authorized personnel.
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Database Preperation
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data may be prepared by user departments and input by key to magnetic disk.
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Operations
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the operator is responsible for for the daily computer operation of both the hardware and the software.
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Data LIbrary
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librarian is responsible for custody of the removable media and for the maintenance of program and system documentation.
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Data Control
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the control group acts as a lliason between users and the processing center. This group records input data in a control log, follows the processing, and ensures compliance with control totals.
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System Access Log
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a common method of monitoring for inappropriate access.
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Control Activities in which a computer is involved
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1)Computer General Control Activities
2)Computer Applicationj control activities. |
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User Control Activities
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tests the completeness and accuracy of computer processed controls.
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Developing new programs and systems control
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a) user departments participate in systems design.
b)both users and info systems test new systems c)mgt, users, info syst approve new systems before put in place d)all master file conversions should be controlled to prevent unauthorized changes. e)programs and systems should be properly documented. |
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Parity Check
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a special bit is added to each character that can detect if the hardware loses a bit during the internal movement of a character.
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Echo Check
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used in telecommunications transmissions. receiving hardware repeats to sending hardware what it received, and sending hardware automatically resends any charactes that were received incorrectly.
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Diagnostic Routines
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supplied by the manufacturer to check intenal operations within the computer system. Occurs when system is booted up.
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Boundary Protection
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protects cpu's from don't change the memory of another job that is currently being performed.
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Visitor Entry Logs
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used to document those who have had access to the area.
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Access Control Software
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the most used control is a unique id and password.
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Call Back
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a specialized form of user identification. User dials the system, identifies himself, and is disconnected form the system. The system then finds the authorized telephone number of the individual and calls back.
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Encryption
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data is encoded when stored in computer files and before transmission to or from remote locations.
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Contingency Processing
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detailed contingency processing plans should be developed to prepare for system failures.
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File Protection Ring
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a processing control to ensure that an operator does not use magnetic tape as a tape to write on when it actually has critical information on it. If ring is on it cannot be written on. Same principle as read only.
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Check Digit
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an extra digit added to an identification number to detect certain types of data transmission errors.
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Batch Total
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a total of one numerial field. Ex: Total Sales Dollars.
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Hash Total
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a control total where the total is meaningless. Ex: a total of social security numbers.
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Limit Test
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a test of reasonableness of a field of data.
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Field Check
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a control that limits the type of characters accepted into a specific data field.
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Validity Check
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a control that allows only "valid"transactions data to be entered.
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Closed Loop Verification
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a control that allows data entry personnel to check the accuracy of input data.
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Grandfather-father-son method(Backup approach)
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a master file is updated with the day's transaction files. After the update, the new master file is the son. The file from which the father was developed with the transaction files of the appropriate day is the grandfather. The grandfather and son are stored in different locations.
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Checkpoint
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at certain "checkpoints", the system makes a copy of the database and this checkpoint file is stored on a seperate disk..
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Rollback
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as a part of recovery, to undo changes made to a database to a point at which was functioning properly.
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Backup Facilities
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1)Reciprocal Agreement
2)Hot Site 3)Cold Site 4)Intenal Site |
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Reciprocal Agreement
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an agreement between two or more organizations to aid each other with their data processing needs in the event of a disaster. Mutual Aid Pact
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Hot Site
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disaster recovery service that allows a business to continue relatively quickly. Also known as Recover Operations Center approach.
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Cold Site
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similar to a hot site, but less expensive and takes longer to get in full operation after a disaster.
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Internal Site
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larger organizations with multiple data processing centers rely upon their own sites for backup in the event of a disaster.
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Internal Control Flowchart
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a graphic representation of the flow of documents from one department to another, showing the source flow and final disposition of the various copies of all documents.
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Decision Table
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uses a matrix format that lists set of conditions, and the actions that result from these conditions.
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Application Controls
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manual follow-up fo computer exception reports.
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