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167 Cards in this Set

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