Term
| Accounting Information System (AIS) |
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Definition
| the information subsystem within an organization that accumulates and processes information (both financial and non-financial) from the entity's various subsystems and communicates this information to the organization's users. |
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Term
| Activity-based costing systems |
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Definition
| Help managers in describing processes, identifying cost drivers of each process, and then determining the unit costs of products associated with drivers. |
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Term
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Definition
| enables information users within a company's system to follow the flow of data through the system. |
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Term
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Definition
| an approach to performance measurement that uses measures in four categories (financial performance, customer knowledge, internal business processes, and learning and growth) to evaluate and promote certain activities and behaviors. |
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Term
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Definition
| an organization that is formed in accordance with the law in order to engage in business activities, usually the sale of a product or a service |
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Term
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Definition
| defined as the ability for an organization to take all its capabilities and convert them into knowledge |
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Term
| Certified Information Systems Auditor (CISA) |
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Definition
| a professional information systems auditor who meets certification requirements of the Information Systems Audit and Control Association |
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Term
| Certified Information Technology Professionals (CIPT) |
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Definition
| a designation given by the ACIPA for CPAs who meet specified additional requirements related to information technologies. |
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Term
| Computer-based information system |
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Definition
| An information system that is based on computer hardware and software technology for processing and disseminating information. |
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Term
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Definition
| The recording of all the costs incurred in a business in a way that can be used to improve its management. |
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Term
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Definition
| a set of professional areas built around a set of common principles and criteria related to the risks and opportunities presented by IT environments |
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Term
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Definition
| a graphic technique that shows an organization's performance metrics and compares actual data with planned. |
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Term
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Definition
| conducting business over the Internet or dedicated proprietary networks |
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Term
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Definition
| largely buying and selling transactions within e-business. |
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Term
| Enterprise resource planning (ERP) system |
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Definition
| software (e.g. Oracle) that provided for integration among all of an organization's major business processes through the use of a central database; ERP II systems are extended with e-business and other front-office capabilities. |
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Term
| Extensible business reporting language (XBRL) |
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Definition
| a standardized set of markup (editing) tags and rules created with XML used by the financial reporting industry |
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Term
| Financial accounting information system |
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Definition
| the component of an AIS in which the major objective is to provide relevant information (primarily economic) to individuals and groups outside an organization's boundaries. |
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Term
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Definition
| the difficulty a person can have understanding an issue and making decisions that can be caused by the presence of too much information |
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Term
| Information Systems Audit and Control Association (ISACA) |
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Definition
| the professional association of information technology auditors. |
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Term
| Information technology (IT) |
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Definition
| the hardware and software used in computerized information systems |
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Term
| Information technology (IT) auditors |
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Definition
| auditors who concern themselves with analyzing the risks associated with all aspects of the information technologies. |
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Term
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Definition
| data that can be reused and carried seamlessly among a variety of applications or reports |
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Term
| Key performance indicators (KPIs) |
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Definition
| important metrics that convey information about operational performance against plans or budgets. |
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Term
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Definition
| People that produce, analyze, manipulate, and distribute information about business activities. |
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Term
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Definition
| principal objective is to provide relevant information to organizational managers--i.e. users who are internal to a company or government agency. |
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Term
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Definition
| the use of metrics and data to evaluate the efficiency and effectiveness of people, technologies, or processes |
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Term
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Definition
| a technique using data stored in data warehouses to improve performance. |
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Term
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Definition
| an approach to data modeling that focuses on resources (R), events (E), and agents (A) |
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Term
| Responsibility accounting systems |
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Definition
| when managers trace unfavorable performance to the department or individuals that caused the inefficiencies. |
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Term
| Sarbanes-Oxley Act of 2002 |
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Definition
| sweeping financial legislation that emphasizes organizational internal controls and accountability |
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Term
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Definition
| provide help with issues concerning information systems |
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Term
| Suspicious activity reporting (SAR) |
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Definition
| laws require accountants to report questionable financial transactions to the U.S. Treasury Department |
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Term
| Value-added resellers (VARS) |
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Definition
| special type of systems consultants who are licensed to sell particular software packages and provide organizations with consulting services related to those packages |
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Term
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Definition
| fewer workers actually make products, and more of them produce, analyze, manipulate, and distribute information about business activities. |
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