Study sets matching "accounting information systems chapter 5"

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Study sets matching "accounting information systems chapter 5"

Accounting Information Systems Chapter 5
Sabotage
Cookie
Fraud
Five Aspects That Must be Present for…
An intentional act where the intent is to destroy a system or…
A text file created by a website & stored on a visitor's hard…
Any and all mean a person uses to gain an unfair advantage ov…
1. A false statement, representation, or disclosure ... 2. A mat…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a website & stored on a visitor's hard…
22 terms
Accounting Information Systems Chapter 5 (ACCT 371)
access controls
accounts receivable
agents
application controls
limit who can use and change records in the system
monies owed by customers for prior sales of goods or services
the people or organizations who participate in business event…
ensure data integrity and an audit trail
access controls
limit who can use and change records in the system
accounts receivable
monies owed by customers for prior sales of goods or services
87 terms
Accounting Information Systems: Chapter 5 - Control and Accounting Information Systems
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
A process, effected by an entity's board of directors, manage…
Threat/Event
Any potential adverse occurrence or unwanted event that could…
Exposure/Impact
The potential dollar loss should a particular threat become a…
14 terms
Accounting Information Systems Chapter 5
Sabotage
Cookie
Fraud
White colla criminals
An intentional act where the intent is to destroy a system or…
A text file created by a Web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Typically business people who commit fraud. White collar crim…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a Web site and stored on a visitor's h…
19 terms
Accounting Information Systems - Chapter 5
Frequency of Reporting
Significance of the Data
Nature of the Activity
Type of Data Reported
Significance of the Data ... Nature of the Activity... Type of Data…
Only when data are important (1) to the detection of an out-o…
Affects the behavior of related data. Some data may be expect…
Physical measures of performance are often preferred to monet…
Frequency of Reporting
Significance of the Data ... Nature of the Activity... Type of Data…
Significance of the Data
Only when data are important (1) to the detection of an out-o…
21 terms
Chapter 5 Documenting Accounting Information Systems
5 Reasons Why Documentation Is Important
4 More Reasons Why Documentation Is Im…
What are Primary Documentation Methods
Data Flow Diagrams Use
1. Depicting how the system works... 2. Training users... 3. Design…
6. Auditing AISs... 7. Documenting business processes... 8. Complyi…
Data Flow Diagrams... Document Flowcharts... System Flowcharts... Proc…
Used in systems development process... Tool for analyzing an exi…
5 Reasons Why Documentation Is Important
1. Depicting how the system works... 2. Training users... 3. Design…
4 More Reasons Why Documentation Is Im…
6. Auditing AISs... 7. Documenting business processes... 8. Complyi…
24 terms
Chapter 5 - Documenting Accounting Information Systems
Document Flowcharts
System Flowcharts
Documentation
Object-Oriented Software
These charts describe the physical flow of documents through…
These charts focus on the electronic flows of data in compute…
Includes flowcharts, narratives, and other written communicat…
Software that contains modular, reusable code. This helps pro…
Document Flowcharts
These charts describe the physical flow of documents through…
System Flowcharts
These charts focus on the electronic flows of data in compute…
12 terms
Accounting Information Systems Beginning of Chapter 5 (ACCT 371)
accounts receivable
cash
choreography
collaboration
monies owed by customers for prior sales of goods or services…
the organization's monies in bank or related accounts; the in…
the interaction (message flows) between two participants (mod…
a BPMN model showing two participant pools and the interactio…
accounts receivable
monies owed by customers for prior sales of goods or services…
cash
the organization's monies in bank or related accounts; the in…
Accounting Information Systems: Chapter 5 Vocabulary
Sabotage
Cookie
Fraud
White-Collar Criminals
An intentional act where the intent is to destroy a system or…
A text file created by a Web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Typically, business people who commit fraud. White-Collar cri…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a Web site and stored on a visitor's h…
22 terms
Accounting Information Systems Chapter 5 Key Terms
Production Cycle
Bill of Materials
Operations List
Manufacturing Resource Planning (MRP-II)
A recurring set of business activities and related informatio…
One of the two outputs of the Product Design activity, a docu…
One of the two outputs of the Product Design activity, a list…
One of the two common methods of production planning, this me…
Production Cycle
A recurring set of business activities and related informatio…
Bill of Materials
One of the two outputs of the Product Design activity, a docu…
14 terms
Accounting Information Systems Chapter 5
Sabotage
Cookie
Fraud
White-collar Criminals
An intentional act where the intent is to destroy a system or…
A text file created by a Web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Business people who commit fraud (Typically)
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a Web site and stored on a visitor's h…
Accounting Information Systems Chapter 5
Sabotage
Cookie
Fraud
Five Aspects That Must be Present for…
An intentional act where the intent is to destroy a system or…
A text file created by a website & stored on a visitor's hard…
Any and all mean a person uses to gain an unfair advantage ov…
1. A false statement, representation, or disclosure ... 2. A mat…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a website & stored on a visitor's hard…
14 terms
Chapter 5 Accounting Information Systems
Sabotage
Cookie
Fraud
White-Collar Criminals
An intentional act where the intent is to destroy a system or…
A text file created by a web site and stored on your hard dri…
Any and all means a person uses to gain an unfair advantage o…
Business people who commit fraud
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a web site and stored on your hard dri…
Accounting Information Systems - Chapter 5
4 Types of Threats a Company Faces
Fraud
For There to be Fraud, There Must Be:
White Collar Criminals
1. Natural and Political Disasters... 2. Software Errors and Equ…
Gaining an unfair advantage using any means necessary.
1. a false statement... 2. a material fact... 3. an intent to decei…
typically business people who commit fraud
4 Types of Threats a Company Faces
1. Natural and Political Disasters... 2. Software Errors and Equ…
Fraud
Gaining an unfair advantage using any means necessary.
47 terms
Accounting Information Systems (Chapter 5)
What are 4 types of AIS threats a comp…
Fires, floods, earthquakes, hurricanes…
Software errors, operating system cras…
Which AIS threat is the greatest risk…
1. Natural and political disasters... 2. Software errors and equ…
Natural and Political Disasters
Software Errors and Equipment Malfunctions
Unintentional Acts
What are 4 types of AIS threats a comp…
1. Natural and political disasters... 2. Software errors and equ…
Fires, floods, earthquakes, hurricanes…
Natural and Political Disasters
14 terms
Accounting Information Systems (Chapter 5)
Sabotage
Cookie
Fraud
White colla criminals
An intentional act where the intent is to destroy a system or…
A text file created by a Web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Typically business people who commit fraud. White collar crim…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a Web site and stored on a visitor's h…
24 terms
Accounting Information Systems II; Chapter 5
Sabotage
Cookie
Fraud
White-collar criminals
An international act where the intent is to destroy a system…
A text file created by a Web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Typically, business people who commit fraud. White-collar cri…
Sabotage
An international act where the intent is to destroy a system…
Cookie
A text file created by a Web site and stored on a visitor's h…
19 terms
Accounting Information Systems: Chapter 5
Benford Analysis
calibration
check laundering
check washing
data anlysis technique based on the distribute pattern of the…
process of carefully observing a suspect's behavior during in…
using a stolen customer check to make a payment on account
using chemicals to remove a check's payment details and then…
Benford Analysis
data anlysis technique based on the distribute pattern of the…
calibration
process of carefully observing a suspect's behavior during in…
25 terms
Core Concepts of Accounting Information Systems Chapter 5
Which of the following is not a part o…
Which of the following is not a possib…
When using the Form Wizard in Microsof…
Clicking the ▌◄ button on the navigati…
C) A design section
C) Adding control buttons to the Title Bar of the form
C) Designing data validation tests for the form to perform da…
D) The first record
Which of the following is not a part o…
C) A design section
Which of the following is not a possib…
C) Adding control buttons to the Title Bar of the form
Accounting Information Systems Midterm chapter 5
Application approach to business event…
Data redundancy
Database approach to business event pr…
Database management (DBMS)
Under this approach each application collects and manages its…
Data stored in multiple locations within a system
In this approach, facts about the events are stored in relati…
A set of integrated programs designed to simplify the tasks o…
Application approach to business event…
Under this approach each application collects and manages its…
Data redundancy
Data stored in multiple locations within a system
22 terms
Accounting Information Systems Chapter 5 Definitions
Cookie
Fraud
Legally for an act to be fraudulent, t…
White collar criminals
a text file created by a web site and stored in a visitor's h…
any and all means a person uses to gain an unfair advantage o…
1. a false statement representation or disclosure... 2. a materi…
typically businesspeople who commit fraud. Usually resort to…
Cookie
a text file created by a web site and stored in a visitor's h…
Fraud
any and all means a person uses to gain an unfair advantage o…
20 terms
Chapter 5 - Documenting Accounting Information Systems
Documentation
10 Reasons Documentation is important
Data Flow Diagrams (DFDs)
DFD symbols
Includes flowcharts, narratives, and other written communicat…
1. Depicting how the system works - examining written descrip…
tool used for analyzing an existing system or planning aid fo…
Rectangle = external entity (input, output)... Circle = internal…
Documentation
Includes flowcharts, narratives, and other written communicat…
10 Reasons Documentation is important
1. Depicting how the system works - examining written descrip…
25 terms
Chapter 5 Control and Accounting Information Systems
internal control
preventative control
detective control
corrective control
controls within a business organization that ensure informati…
Controls that deter problems before they arise. Effective pre…
controls designed to discover control problems when they arise
procedures that remedy problems that occur
internal control
controls within a business organization that ensure informati…
preventative control
Controls that deter problems before they arise. Effective pre…
14 terms
Accounting Information Systems Ch 5
Sabotage
Cookie
Fraud
White-collar Criminals
An intentional act where the intent is to destroy a system or…
A text file created by a web site and stored on a visitor's h…
Any and all means a person uses to gain an unfair advantage o…
Typically, business people who commit fraud. White-collar cri…
Sabotage
An intentional act where the intent is to destroy a system or…
Cookie
A text file created by a web site and stored on a visitor's h…
30 terms
Accounting Information Systems: Chapter 5 terms
Botnet
Click Fraud
Denial of Service (DoS)
Internet Terrorism
A network of hijacked computers
Inflating advertising revenue by clicking online ads numerous…
Overloading an Internet service provider's e-mail server by s…
Using the Internet to disrupt communications and e-commerce.
Botnet
A network of hijacked computers
Click Fraud
Inflating advertising revenue by clicking online ads numerous…
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.
Information Systems Chapter 5
Spyware
Adware
Phishing
Pharming
A software that secretly gathers information about users whil…
A form of spyware that collects information about the user (w…
sending fraudulent emails that seem to come from legitimate s…
Directing internet users to fraudulent web sites with the int…
Spyware
A software that secretly gathers information about users whil…
Adware
A form of spyware that collects information about the user (w…
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…
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 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…
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…
Information Systems Chapter 5
Electronic commerce
Business-to-business e-commerce
Business-to-consumer e-commerce
Consumer-to-consumer e-commerce
Conducting business activities (e.g., distribution, buying, s…
A subset of e-commerce in which all the participants are orga…
A form of e-commerce in which customers deal directly with an…
A subset of e-commerce that involves consumers selling direct…
Electronic commerce
Conducting business activities (e.g., distribution, buying, s…
Business-to-business e-commerce
A subset of e-commerce in which all the participants are orga…
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…
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 3
Documentation
Narrative description
Data flow diagram (DFD)
Data source
the narratives, flowcharts, diagrams, and other written mater…
written, step-by-step explanation of system components and ho…
A graphical description of the flow of data within an organiz…
The entity that produces or sends the data that is entered in…
Documentation
the narratives, flowcharts, diagrams, and other written mater…
Narrative description
written, step-by-step explanation of system components and ho…
Accounting Information Systems Chapter 7
Threat or Event
Exposure or 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 and procedures implemented to provide reasonabl…
Threat or Event
Any potential adverse occurrence or unwanted event that could…
Exposure or Impact
The potential dollar loss should a particular threat become a…
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…
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…
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…
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…
93 terms
ACCTG 456 Chapter 5: Control and Accounting Information Systems
Congress passed this federal law for t…
A(n) ________ helps top-level managers…
Which of the following is not one of t…
The amount of risk a company is willin…
The Sarbanes-Oxley Act of 2002
interactive control system
improving organization efficiency
risk appetite.
Congress passed this federal law for t…
The Sarbanes-Oxley Act of 2002
A(n) ________ helps top-level managers…
interactive control system
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 Chp 5
The purpose of the purchase requisitio…
The reason that a blind copy of the pu…
In a merchandising firm, authorization…
In the expenditure cycle, general ledg…
authorize the purchasing department to order goods.
force a count of the items delivered
inventory control
post the journal voucher from the purchasing department
The purpose of the purchase requisitio…
authorize the purchasing department to order goods.
The reason that a blind copy of the pu…
force a count of the items delivered
Accounting Information Systems Chapter 7
Threat or Event
Exposure or 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 and procedures implemented to provide reasonabl…
Threat or Event
Any potential adverse occurrence or unwanted event that could…
Exposure or Impact
The potential dollar loss should a particular threat become a…
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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