Study sets matching "accounting chapter 10 information systems"

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Study sets matching "accounting chapter 10 information systems"

Accounting Information Systems Chapter 10
Five Type of Input Controls
Eight Types of Data Entry Controls
Three Commonly Used Batch Tools
Two Types of Additional Online Data En…
1. Forms Design ... 2. Cancellation & Storage of Source Document…
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
1. Financial Total ... 2. Hash Total ... 3. Record Count
1. Prompting ... 2. Closed-Loop Verification
Five Type of Input Controls
1. Forms Design ... 2. Cancellation & Storage of Source Document…
Eight Types of Data Entry Controls
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
42 terms
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
Accounting Information Systems Chapter 10
Turnaround Document
Header Record
Trailer Record
Transposition Error
a record of company data sent to an external party and then r…
type of internal label that appears at the beginning of each…
type of internal label that appears at the end of a file; in…
an error that results when numbers in 2 adjacent columns are…
Turnaround Document
a record of company data sent to an external party and then r…
Header Record
type of internal label that appears at the beginning of each…
Accounting Information Systems Chapter 10
Five Type of Input Controls
Eight Types of Data Entry Controls
Three Commonly Used Batch Tools
Two Types of Additional Online Data En…
1. Forms Design ... 2. Cancellation & Storage of Source Document…
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
1. Financial Total ... 2. Hash Total ... 3. Record Count
1. Prompting ... 2. Closed-Loop Verification
Five Type of Input Controls
1. Forms Design ... 2. Cancellation & Storage of Source Document…
Eight Types of Data Entry Controls
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
42 terms
Accounting Information Systems (Chapter 10)
Turnaround Document
Field Check
Sign Check
Limit Check
a record of company data sent to an external party and then r…
an edit check that tests whether the characters in a field ar…
an edit check that verifies that the data in a field have the…
an edit check that tests a numerical amount against a fixed v…
Turnaround Document
a record of company data sent to an external party and then r…
Field Check
an edit check that tests whether the characters in a field ar…
Accounting Information Systems Chapter 10
Field Check
Sign Check
Limit check
Range check
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
An edit check designed to verify that a data item falls withi…
Field Check
An edit check in which the characters in a field are examined…
Sign Check
An edit check that verifies that the data in a field have the…
63 terms
Accounting Information Systems (Chapter 10)
According to the Processing Integrity…
What are two particularly important fo…
A record of a company data sent to an…
Why should source documents that have…
A reliable system is one that produces information that is ac…
-Prenumbering source documents... -Turnaround documents
Turnaround Document
So they cannot be inadvertently or fraudulently reentered int…
According to the Processing Integrity…
A reliable system is one that produces information that is ac…
What are two particularly important fo…
-Prenumbering source documents... -Turnaround documents
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
26 terms
Accounting Information Systems Beginning of Chapter 10 (ACCT 371)
application controls
code of ethics
Committee of Sponsoring Organizations…
control objectives for information and…
specific to a subsystem or an application to ensure the valid…
what is considered to be ethical within an organization to pr…
composed of several organizations; studies fraudulent financi…
an internationally accepted set of best IT security and contr…
application controls
specific to a subsystem or an application to ensure the valid…
code of ethics
what is considered to be ethical within an organization to pr…
Accounting Information Systems - Chapter 10
1. forms design... 2. cancellation and st…
Turnaround Documents
Field Check
sign check
Input Controls
a record of company data sent to an external party and then r…
determines whether the characters in a field are of the corre…
an edit check that verifies that the data in a field have the…
1. forms design... 2. cancellation and st…
Input Controls
Turnaround Documents
a record of company data sent to an external party and then r…
Accounting Information Systems Chapter 10
Five Type of Input Controls
Eight Types of Data Entry Controls
Three Commonly Used Batch Tools
Two Types of Additional Online Data En…
1. Forms Design ... 2. Cancellation & Storage of Source Document…
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
1. Financial Total ... 2. Hash Total ... 3. Record Count
1. Prompting ... 2. Closed-Loop Verification
Five Type of Input Controls
1. Forms Design ... 2. Cancellation & Storage of Source Document…
Eight Types of Data Entry Controls
1. Field Check ... 2. Sign Check ... 3. Limit Check ... 4. Range Check…
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
19 terms
Accounting Information Systems: Chapter 10 Key Terms
Order Entry/ Sales Process
Web 2.0
Picking Ticket
Customer Acknowledgement
An interacting structure of people, equipment, activities, an…
A set of tools that allow people to build social and business…
Authorizes the warehouse to "pick" the goods from the shelf a…
Sent to notify the customer of the order's acceptance and the…
Order Entry/ Sales Process
An interacting structure of people, equipment, activities, an…
Web 2.0
A set of tools that allow people to build social and business…
Accounting Information Systems Chapter 10
What is the difference between using c…
For each of the three basic options fo…
Use the numbers 10-19 to show why tran…
What are some business processes for w…
Check digit verification is designed to detect typographical…
Many solutions are possible. The important point is to justif…
When two numbers are transposed, the difference between the o…
Batch processing may be used when master files do not need to…
What is the difference between using c…
Check digit verification is designed to detect typographical…
For each of the three basic options fo…
Many solutions are possible. The important point is to justif…
Chapter 10 - Accounting Information Systems & Business Processes
Journals
Ledgers
Trial Balances and Financial statements
Coding system
accounting personnel record transactions in a journal; electr…
a collection of detailed monetary information about an org's…
a listing of all accounts and their debit and credit balances…
AISs depend on codes to record, classify, store and retrieve…
Journals
accounting personnel record transactions in a journal; electr…
Ledgers
a collection of detailed monetary information about an org's…
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
27 terms
Accounting Information Systems II; Chapter 10
Turnaround document
Field check
Sign check
Limit check
A record of company data sent to an external party and then r…
An edit check that tests whether the characters in a field ar…
An edit check that verifies that the dta in a field have the…
An edit check that tests a numerical amount against a fixed v…
Turnaround document
A record of company data sent to an external party and then r…
Field check
An edit check that tests whether the characters in a field ar…
31 terms
Accounting Information Systems: Chapter 10
activity-based costing (ABC)
advanced integration technologies (AIT)
bill-of-materials
computer-aided design and drafting (CA…
system that calculates several overhead rates, one for each m…
consist of EDI and automatic identification
lists the raw materials necessary to produce a product
use of computer software to perform engineering functions
activity-based costing (ABC)
system that calculates several overhead rates, one for each m…
advanced integration technologies (AIT)
consist of EDI and automatic identification
Accounting Information Systems Chapter 10
Turnaround document
Field Check
Sign Check
Limit check
Records of company data sent to an external party then return…
An edit check in which the characters in a field are examined…
An edit check that verifies that the data in a field have the…
An edit check to ensure that a numerical amount in a record d…
Turnaround document
Records of company data sent to an external party then return…
Field Check
An edit check in which the characters in a field are examined…
19 terms
Accounting Information Systems: Chapter 10 Key Terms
Order Entry/ Sales Process
Web 2.0
Picking Ticket
Customer Acknowledgement
An interacting structure of people, equipment, activities, an…
A set of tools that allow people to build social and business…
Authorizes the warehouse to "pick" the goods from the shelf a…
Sent to notify the customer of the order's acceptance and the…
Order Entry/ Sales Process
An interacting structure of people, equipment, activities, an…
Web 2.0
A set of tools that allow people to build social and business…
48 terms
Chapter 10 - Accounting Information Systems & Business Processes
Journals
Ledgers
Trial Balances and Financial statements
Coding system
accounting personnel record transactions in a journal; electr…
a collection of detailed monetary information about an org's…
a listing of all accounts and their debit and credit balances…
AISs depend on codes to record, classify, store and retrieve…
Journals
accounting personnel record transactions in a journal; electr…
Ledgers
a collection of detailed monetary information about an org's…
39 terms
Core Concepts of Accounting Information Systems Chapter 10
Application controls
Batch control total
biometric identification
business continuity planning
designed to protect transaction processing. Typically program…
Example: checks are bundled into batches and each batch is to…
Using unique physical characteristics such as fingerprints, v…
Management process that identifies potential threats and impa…
Application controls
designed to protect transaction processing. Typically program…
Batch control total
Example: checks are bundled into batches and each batch is to…
30 terms
Accounting Information Systems: Chapter 10 Key Terms
Order Entry/ Sales Process
Web 2.0
Picking Ticket
Customer Acknowledgement
An interacting structure of people, equipment, activities, an…
A set of tools that allow people to build social and business…
Authorizes the warehouse to "pick" the goods from the shelf a…
Sent to notify the customer of the order's acceptance and the…
Order Entry/ Sales Process
An interacting structure of people, equipment, activities, an…
Web 2.0
A set of tools that allow people to build social and business…
37 terms
Chapter 10: Accounting Information Systems and Internal Controls
Sarbanes Oxley (SOX)
Public Companies Accounting OVersight…
Auditing Standard 5 (SA5)
Corporate Governance
- requires internal controls assessment
- provides auditing oversight
- encourages auditors to use a risk-based, top down approach…
- a set of processes and policies in managing an organization…
Sarbanes Oxley (SOX)
- requires internal controls assessment
Public Companies Accounting OVersight…
- provides auditing oversight
12 terms
Accounting Information Systems Chapter 10 Controls
Preventative Controls
Detective Controls
Corrective Controls
CRIME
EX: Transaction should be authorized
EX: Monthly bank reconciliations
EX: Restoring data from backup files
Control Activities... Risk Assessment... Information & Communicatio…
Preventative Controls
EX: Transaction should be authorized
Detective Controls
EX: Monthly bank reconciliations
Availability Controls- Accounting Information Systems Chapter 10
Availability Controls
Fault tolerance
Data center location and design requir…
Two types of backup procedures
-Backup Procedures... -Business continuity plan... -Patch managemen…
Use of redundant components
-raised floors... -uninterrupted power supply... -fire suppression…
incremental and differential
Availability Controls
-Backup Procedures... -Business continuity plan... -Patch managemen…
Fault tolerance
Use of redundant components
Chapter 10: Accounting Information Systems and Internal Controls
Application Controls
Code of Ethics
Committee of Sponsoring Organizations
Control Objectives for Information and…
Specific to a subsystem or an application to ensure the valid…
What is considered to be ethical within an organization to pr…
Composed of several organizations and studies the casual fact…
An internationally accepted set of best IT security and contr…
Application Controls
Specific to a subsystem or an application to ensure the valid…
Code of Ethics
What is considered to be ethical within an organization to pr…
42 terms
MTSU 4510 Dr. B Accounting Information Systems Chapter 10
Turnaround Document
Field Check
Sign Check
Limit Check
A record of company data sent to an external party and then r…
An edit check that tests whether the characters in a field ar…
An edit check that verifies that the data in a field have the…
An edit check that tests a numerical amount against a fixed v…
Turnaround Document
A record of company data sent to an external party and then r…
Field Check
An edit check that tests whether the characters in a field ar…
29 terms
Information Systems Chapter 10
Systems development or systems analysis
Brook's Law
Systems development life cycle
systems definition... requirements analys…
the process of creating and maintaining information systems.
adding more people to a late project makes the project later.
the traditional process used to develop information systems.
Five-phase process of systems development cycle
Systems development or systems analysis
the process of creating and maintaining information systems.
Brook's Law
adding more people to a late project makes the project later.
19 terms
Information systems chapter 10
ad-hoc reports
batch processing
comparative reports
compter-intergrated manufacturing
non routine reports that often contain special information th…
transaction pressing system that processes data in batches at…
reports that compare performances of different business units
an information system that integrates various automated facto…
ad-hoc reports
non routine reports that often contain special information th…
batch processing
transaction pressing system that processes data in batches at…
155 terms
Chapter 10 Information systems
1. The functional area information sys…
2. The data processed by transaction p…
3. In general, organizations try to au…
4. When you make a purchase online, th…
False
True
True
False
1. The functional area information sys…
False
2. The data processed by transaction p…
True
24 terms
Accounting Information Systems Chapter 1
System
Goal conflict
Goal congruence
Data
1. two or more interrealted components that interact to achie…
occures when a subsystem is inconsistent with the goals of an…
achieved when a subsystem achieves its goals while contributi…
facts that are collected, recorded, stored, and processed by…
System
1. two or more interrealted components that interact to achie…
Goal conflict
occures when a subsystem is inconsistent with the goals of an…
Accounting Information Systems Chapter 7
Threat/Event
Exposure/Impact
Likelihood
Internal Controls
Any potential adverse occurrence or unwanted event that could…
The potential dollar loss should a particular threat become a…
The probability that a threat will come to pass
The processes & procedures implemented to provide reasonable…
Threat/Event
Any potential adverse occurrence or unwanted event that could…
Exposure/Impact
The potential dollar loss should a particular threat become a…
23 terms
Accounting Information Systems chapter 1 &
Enterprise Resource Planning Systems
E-business
Internal Control
information system (IS) or management…
integrates business process functionality and information fro…
use of networks (the internet) to undertake business processes.
a system of integrated elements that provide reasonable assur…
is a manmade system that consists of an integrated set of com…
Enterprise Resource Planning Systems
integrates business process functionality and information fro…
E-business
use of networks (the internet) to undertake business processes.
Accounting Information Systems Chapter 6
Hacking
Hijacking
Botnet
Zombie
Unauthorized access, modification, or use of an electronic de…
Gaining control of someone else's computer to carry out illic…
A network of powerful & dangerous hijacked computers that are…
A hijacked computer, typically part of a botnet, that is used…
Hacking
Unauthorized access, modification, or use of an electronic de…
Hijacking
Gaining control of someone else's computer to carry out illic…
Accounting Information Systems - Chapter 2
Data Processing Cycle
Source Documents
Turnaround Documents
Source Data Automation
The operations performed on data to generate meaningful and r…
Contain the initial record of a transaction that takes place.…
records of company data sent to an external party and then re…
The collection of transaction data in machine readable form a…
Data Processing Cycle
The operations performed on data to generate meaningful and r…
Source Documents
Contain the initial record of a transaction that takes place.…
Accounting Information Systems Chapter 14
Enterprise Level Controls
Security Policy
General Controls
Access to Computer Files
Those controls that affect the entire organization and influe…
A comprehensive plan that helps protect an enterprise from bo…
Protects the IT infrastructure, major components of the IT sy…
Involves controlling logical access to data and software
Enterprise Level Controls
Those controls that affect the entire organization and influe…
Security Policy
A comprehensive plan that helps protect an enterprise from bo…
33 terms
Managing Information Systems Chapter 10
Agile Methodology
Computer-Aided Systems Engineering (CA…
Crowdsourcing
Design Phase
is similar to XP in focusing on an incremental development pr…
tools automate parts of the application development process.…
the process of outsourcing tasks that are traditionally perfo…
During the ____, analysts choose the solution that is the mos…
Agile Methodology
is similar to XP in focusing on an incremental development pr…
Computer-Aided Systems Engineering (CA…
tools automate parts of the application development process.…
Accounting Information Systems Chapter 2
Data processing cycle
Source documents
Turnaround documents
Source data automation
The four operations (data input, data storage, data processin…
Documents used to capture transaction data at its source - wh…
Records of company data sent to an external party and then re…
The collection of transaction data in machine-readable form a…
Data processing cycle
The four operations (data input, data storage, data processin…
Source documents
Documents used to capture transaction data at its source - wh…
52 terms
Accounting Information Systems Chapter 13
Expenditure cycle
Primary objective of expenditure cycle
4 basic expenditure cycle activities
general threat for expenditure cycle
a recurring set of business activities and related informatio…
minimize the total cost of acquiring and maintaining inventor…
1. Ordering materials, supplies, and services 2. Receiving ma…
inaccurate or invalid master data
Expenditure cycle
a recurring set of business activities and related informatio…
Primary objective of expenditure cycle
minimize the total cost of acquiring and maintaining inventor…
45 terms
Accounting Information Systems Chapter 12
Revenue cycle
Revenue cycle primary objective
4 Basic Revenue cycle Activities
1st general threat to revenue cycle
a recurring set of business activities and related informatio…
to provide the right product in the right place at the right…
1. Sales order entry 2. Shipping 3. Billing 4. Cash collections
inaccurate or invalid master file
Revenue cycle
a recurring set of business activities and related informatio…
Revenue cycle primary objective
to provide the right product in the right place at the right…
Accounting Information Systems Chapter 9
Four Components of Protecting Confiden…
Information Rights Management (IRM)
Data Loss Prevention (DLP)
Digital Watermark
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Software that offers the capability not only to limited acces…
Software which works likes antivirus programs in reverse, blo…
Code embedded in documents that enables an organization to id…
Four Components of Protecting Confiden…
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Information Rights Management (IRM)
Software that offers the capability not only to limited acces…
19 terms
Information Systems Chapter 10
Ad-Hoc (On-Demand) Reports
Batch Processing
Comparative Reports
Computer-Intergrate Manufacturing (CIM)
Non-routine reports that often contain special information th…
Transaction processing system (TPS) that processes data in ba…
Reports that compare performances of different business units…
An information system that integrates various automated facto…
Ad-Hoc (On-Demand) Reports
Non-routine reports that often contain special information th…
Batch Processing
Transaction processing system (TPS) that processes data in ba…
45 terms
Accounting Information Systems Chapter 12
Revenue cycle
Revenue cycle primary objective
4 Basic Revenue cycle Activities
1st general threat to revenue cycle
a recurring set of business activities and related informatio…
to provide the right product in the right place at the right…
1. Sales order entry 2. Shipping 3. Billing 4. Cash collections
inaccurate or invalid master file
Revenue cycle
a recurring set of business activities and related informatio…
Revenue cycle primary objective
to provide the right product in the right place at the right…
Accounting Information Systems Chapter 9
Four Components of Protecting Confiden…
Information Rights Management (IRM)
Data Loss Prevention (DLP)
Digital Watermark
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Software that offers the capability not only to limited acces…
Software which works likes antivirus programs in reverse, blo…
Code embedded in documents that enables an organization to id…
Four Components of Protecting Confiden…
1. Identify & Classify Information ... 2. Encryption ... 3. Access…
Information Rights Management (IRM)
Software that offers the capability not only to limited acces…
24 terms
Chapter 10 Information Systems
The SecSDLC involves?
Sucsessors?
Work Breakdown Structure?
request for proposal (RFP)?
Collecting information about an organization's objectives, it…
Tasks or action steps that come after the specific task at ha…
The project plan can be created using a simple planning tool…
If the task is to write firewall specifications for the prepa…
The SecSDLC involves?
Collecting information about an organization's objectives, it…
Sucsessors?
Tasks or action steps that come after the specific task at ha…
Accounting Information Systems (ACT 355) - Chapter 10: Accounting Information Systems and Business Process - Part 1
Overview of Financial Accounting Cycle
General Journals
Sales Journal
Purchase Journal
1. Journal ... 2. Ledgers ... 3. Trial Balances ... 4. Financial State…
Records any type of accounting transaction
Special Journal that records credit sale transactions
Special Journal that records credit purchase transactions
Overview of Financial Accounting Cycle
1. Journal ... 2. Ledgers ... 3. Trial Balances ... 4. Financial State…
General Journals
Records any type of accounting transaction
52 terms
Accounting Information Systems Chapter 13
Expenditure cycle
Primary objective of expenditure cycle
4 basic expenditure cycle activities
general threat for expenditure cycle
a recurring set of business activities and related informatio…
minimize the total cost of acquiring and maintaining inventor…
1. Ordering materials, supplies, and services 2. Receiving ma…
inaccurate or invalid master data
Expenditure cycle
a recurring set of business activities and related informatio…
Primary objective of expenditure cycle
minimize the total cost of acquiring and maintaining inventor…
Accounting Information Systems Chapter 12
Revenue Cycle
Basic Activities of the Revenue Cycle
Steps in the Sales Order Process
Steps in the Shipping Process
The recurring set of business activities & data processing op…
1. Sales Order Entry ... 2. Shipping ... 3. Billing ... 4. Cash Collec…
1. Taking the Customer's Order... 2. Checking & Approving Custom…
1. Picking & Packing the Order ... 2. Shipping the Order
Revenue Cycle
The recurring set of business activities & data processing op…
Basic Activities of the Revenue Cycle
1. Sales Order Entry ... 2. Shipping ... 3. Billing ... 4. Cash Collec…
Accounting Information Systems Chapter 8
Five Principles that Jointly Contribut…
Security
Confidentiality
Privacy
1. Security ... 2. Confidentiality ... 3. Privacy ... 4. Process Integ…
Access (both physical & logical) to the system & its data is…
Sensitive organizational information (e.g., marketing plans,…
Personal information about customers, employees, suppliers, o…
Five Principles that Jointly Contribut…
1. Security ... 2. Confidentiality ... 3. Privacy ... 4. Process Integ…
Security
Access (both physical & logical) to the system & its data is…
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