Shared Flashcard Set

Details

BEC
IT
31
Accounting
Professional
10/26/2010

Additional Accounting Flashcards

 


 

Cards

Term

BEC- IT

 

 

Access Rights

Definition

 

The rights of a specific system user to view data and to change data in the system.

Term

BEC- IT

 

ASYNCHRONOUS

Definition
IS A TRANSMISSION METHOD WHERE THERE IS NO CONTINUOUS SYNCHRONIZATION BTW SENDING AND RECEIVING
Term

BEC-IT

 

ACTIVE ATTACK

Definition
ON A COMPUTER SYSTEM INCLUDE MESSAGES:INSERTED IN MIDSTREAM, DELETED, MODIFIED, DUPLICATED, ORDER CHANGED, DENIAL OF SERVICE, AND ESTABLISHMENT OF SPURIOUS ASSOCIATIONS SO ATHEYA RE ACCEPTED AS LEGITIMATE USERS.
Term

BEC- IT

 

AD HOC REPORT

Definition
IS A REPORT PREPARED FOR ONE SPECIFIC PURPOSE, CASE, OR SITUATION.
Term

BEC- IT

 

APPLICATION

Definition
A computer program designed to performa certian type of work.  An application differs from an operating system (which runs a computer), a utility (which performs maintenance or general purpose chores) and a language (in which computer programs are created).
Term

BEC- IT

 

Application Controls

Definition
are procedures in application software designed to ensure completeness and accuracy of information.
Term

BEC- IT

 

Application Programs

Definition
Are software that perform specific tasks, such as tracking inventory, or accumulating receivalbe and payable information.
Term

BEC-IT

 

Application Programmer

 

 

Definition
A person who designs and programs the appearance and function of an application program.
Term

BEC-IT

 

ATM

Definition
Automatic Teller machine
Term

BEC-IT

 

Attributes

Definition
Are properties of data records.  An employee file includes attributes such as name, SSN, dept, and email address of each employee.
Term

BEC - IT

 

 

AUDIT TRAIL

Definition
Records used to verify data.  An acctg audit trail maintains a record of events recorded in the ledger.  An operations audit trail maintains a record of resources consumption associated w/ each event in the system.
Term

BEC- IT

 

AUDITING AROUND THE COMPUTER

Definition
Is reconciling the inputs to a computer system with its output.
Term

BEC- IT

 

AUDIT THROUGH THE


COMPUTER

Definition
Is testing computer performed internal controls and balances electronically and relying on strong general controls.
Term

BEC-IT

 

AUTOMATED CONTROLS

Definition
Internal controls performed by computer software, not by a person.
Term

BEC-IT

 

AVAILABILITY

Definition
Means accessible for routine processing and maintenance.
Term

BEC-IT

 

BACKUP AND RECOVERY STRATEGIES

Definition
Are the use of a prior version of a database and a log of changes or transcations to the DB to permit recovery from failures such as system software errors, applicaiton program errors, and procedural errors.
Term

BEC-IT

 

BANDWIDTH

Definition
A measure of the information capacity of a transmission channel.
Term

BEC-IT

 

BETWEEN LINES ENTRY

Definition
is taking advantage of the time when a ligitimate user is connected to computer system, but is inactive.
Term

BEC-IT

 

 

BINARY DATA

Definition

is expressed as a series of zeros and ones.  it is the low level way of programming a cpmtr.

 

First generation language

Term

BEC-IT

 

BIOMETRIC ACCESS CONTROL

Definition
compares a person's physical attributes, such as a fingerprint or a retina scan, with preciously stored date for that person.
Term

BEC-IT

 

BOUNDARY VALUE ANAYLSIS

Definition
is a type of black box testing where test data is used to insure the software properly processess data at the upper and lower limits.
Term

BEC-IT

 

BROWSING

Definition
Is searching residue from a computer system to gain unautorized access to information.
Term

BEC- IT

 

 

BUS NETWORK TOPOLOGY

Definition
uses only one centrol line with each termnal in the line.  The failure of a part of that bus will stop messages intended for nodes past that point form reaching their desination.
Term

BEC-IT

 

CAAT

Definition

Computer assited auditing techniques.

 

EX. downloading transaction data from a mainframe to a laptop compter andusing generalized audit software to analyze that data.

Term

BEC- IT

 

VERTICAL COMPANIES

Definition
Work at all levels within industry and mostly earn their revenues from advertising on a speacialized sector or from transaction fee from the e-commerce they may host.
Term

BEC-IT

 

HORIZONTAL COMPANIES

Definition

Operates across numerous industries.

They provide products, goods, materials, or services that are not specific to particular industry or company.

Term

BEC-IT

 

ELECTRONIC DATA INTERCHANGE (EDI)

 

Advantages

Definition

Adv.- reduction of clerical errors, speed of txn, and the elimination of repetitive clerical tasks, such as a document preparation, processing, and mailing.

Term

BEC-IT

 

ELECTRONIC DATA INTERCHANGE (EDI)

 

DISADVANTAGES

Definition

1. Information may be insecure.

2. Data may be lost.

3. Transmission to trading partners may fail.

4. EDI is less stdize but more costly than internet-based commerce, which use XML.

Term

BEC-IT

 

ELECTRONIC DATA INTERCHANGE

 

TERMS AND COMPONENTS

Definition
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