Key Terms in Information Systems

Algorithm

To define the access privileges for all valid users of a resource.

Codes that assign alphabetic characters sequentially.

<p>Access controls</p> Signup and view all the answers

<p>A technique used to locate records and navigate through a database.</p> Signup and view all the answers

<p>A process of examining financial statements to identify relationships between accounts and potential risks.</p> Signup and view all the answers

<p>To ensure that the application prevents unauthorized users from accessing data.</p> Signup and view all the answers

<p>Negative operational symptoms caused by improperly normalized tables.</p> Signup and view all the answers

<p>To record the exposure in the cash disbursements subsystems.</p> Signup and view all the answers

<p>A digital credential that stores key user information and access permissions.</p> Signup and view all the answers

<p>Controls that ensure the integrity of specific systems.</p> Signup and view all the answers

<p>A specialized information system designed to process financial transactions.</p> Signup and view all the answers

<p>A security tool that provides high-level network security.</p> Signup and view all the answers

<p>A document, journal, or ledger used in transaction cycles.</p> Signup and view all the answers

<p>A file containing a copy of the purchase requisition.</p> Signup and view all the answers

<p>A document that authorizes a credit to a customer's account.</p> Signup and view all the answers

<p>A document that authorizes the sale of goods or services.</p> Signup and view all the answers

<p>To track the balance owed by each customer.</p> Signup and view all the answers

<p>Formal description of an information system that defines its structural components and properties.</p> Signup and view all the answers

<p>The state of being free from material error.</p> Signup and view all the answers

<p>A file containing records of past transactions that are retained for future reference.</p> Signup and view all the answers

<p>Tests that ensure that the system processes only data values that conform to specified tolerances.</p> Signup and view all the answers

<p>Work performed in a firm.</p> Signup and view all the answers

<p>Obtaining a new asset or replacing an existing one.</p> Signup and view all the answers

<p>A factor that measures the consumption of an activity by a cost object.</p> Signup and view all the answers

<p>The process of removing an asset from the organization's records.</p> Signup and view all the answers

<p>An accounting method that provides managers with information about activities and cost objects.</p> Signup and view all the answers

<p>Adjusting the fixed asset subsidiary account balances based on depreciation.</p> Signup and view all the answers

<p>Reports that are generated on demand and are not part of a regular reporting cycle.</p> Signup and view all the answers

<p>A relationship among record types.</p> Signup and view all the answers

<p>A symmetric key encryption technique known as Rijndael.</p> Signup and view all the answers

<p>Professional services designed to improve the quality of information for decision makers.</p> Signup and view all the answers

<p>Individuals or departments involved in an economic event.</p> Signup and view all the answers

<p>A file containing information about employee attendance.</p> Signup and view all the answers

<p>The auditor's responsibility to express an opinion on the fairness of a company's financial statements.</p> Signup and view all the answers

<p>A group of similar transactions processed together.</p> Signup and view all the answers

<p>Characteristics or properties that describe objects.</p> Signup and view all the answers

<p>Records that accompany a batch of transactions to ensure data integrity.</p> Signup and view all the answers

<p>Goals that the auditor seeks to achieve during an audit.</p> Signup and view all the answers

<p>Procedures that manage high volumes of transaction data through a system.</p> Signup and view all the answers

<p>Specific actions or steps that the auditor performs to gather evidence and test controls.</p> Signup and view all the answers

<p>Systems that process transactions in groups or batches.</p> Signup and view all the answers

<p>The probability of the auditor failing to detect a material misstatement in the financial statements.</p> Signup and view all the answers

<p>A simultaneous rollout of a new system across the entire organization.</p> Signup and view all the answers

<p>A record that traces transactions from source documents to the financial statements.</p> Signup and view all the answers

<p>A formal contract between a seller and a shipping company for transporting goods.</p> Signup and view all the answers

<p>Controls that ensure that every transaction can be traced through the processing stages.</p> Signup and view all the answers

<p>A document that specifies the raw materials and subassemblies needed for production.</p> Signup and view all the answers

<p>Fraudulent activities involving manipulating invoices for personal gain.</p> Signup and view all the answers

<p>An expert who provides an independent opinion on financial statement fairness.</p> Signup and view all the answers

<p>Devices that use unique personal characteristics for identification.</p> Signup and view all the answers

<p>Tests that verify the genuine identity of users or messages.</p> Signup and view all the answers

<p>A copy of a purchase order that omits pricing and quantity information.</p> Signup and view all the answers

<p>The right to make decisions within specific areas of responsibility.</p> Signup and view all the answers

<p>Software from third-party vendors used with existing ERP systems.</p> Signup and view all the answers

<p>Computer-controlled conveyor systems for handling materials.</p> Signup and view all the answers

<p>Networks of compromised computers controlled by a malicious actor.</p> Signup and view all the answers

<p>Offering or accepting something of value to influence a decision.</p> Signup and view all the answers

<p>Using technology to improve task efficiency and effectiveness.</p> Signup and view all the answers

<p>Fundamental system structures that provide a foundation for building upon.</p> Signup and view all the answers

<p>A plan that outlines financial goals and resource allocation.</p> Signup and view all the answers

<p>A record of an order for an out-of-stock item.</p> Signup and view all the answers

<p>To store budgeted amounts for revenues, expenditures, and other resources.</p> Signup and view all the answers

<p>Principles of conduct that guide decision-making in situations involving right and wrong.</p> Signup and view all the answers

<p>A management system that aligns strategy with action.</p> Signup and view all the answers

<p>An early encryption method that shifts letters by a specific number of positions.</p> Signup and view all the answers

<p>A comprehensive test data technique used to evaluate system functionality.</p> Signup and view all the answers

<p>A file containing records of completed sales orders.</p> Signup and view all the answers

<p>A security tool that verifies a caller's identity through a password.</p> Signup and view all the answers

<p>A file containing records of paid accounts payable items.</p> Signup and view all the answers

<p>The number of relationships between entities.</p> Signup and view all the answers

<p>The degree to which a module performs a specific task.</p> Signup and view all the answers

<p>Documents that authorize payment to suppliers.</p> Signup and view all the answers

<p>A complete switch to a new system on a specific date.</p> Signup and view all the answers

<p>A record of all cash payments made by an organization.</p> Signup and view all the answers

<p>IT assets that are readily available in the market.</p> Signup and view all the answers

<p>Theft of cash receipts before they are recorded in the organization's books.</p> Signup and view all the answers

<p>An evaluation of an organization's strengths and weaknesses across various aspects.</p> Signup and view all the answers

<p>A record of all cash received by an organization.</p> Signup and view all the answers

<p>Software that translates programming code into machine-readable instructions.</p> Signup and view all the answers

<p>The state of a report containing all necessary information and calculations.</p> Signup and view all the answers

<p>A model where all data processing is done at a central location.</p> Signup and view all the answers

<p>Tests that verify the presence of all required data in a record or batch.</p> Signup and view all the answers

<p>A database stored in a single location.</p> Signup and view all the answers

<p>A key composed of multiple attributes.</p> Signup and view all the answers

<p>Trusted third parties that issue digital certificates.</p> Signup and view all the answers

<p>A technique that captures only modified data for faster processing.</p> Signup and view all the answers

<p>The ethical considerations surrounding the use of computer technology.</p> Signup and view all the answers

<p>A list of an organization's accounts with their corresponding numbers and names.</p> Signup and view all the answers

<p>A control digit added to a code to detect errors.</p> Signup and view all the answers

<p>Altering a check to defraud the payee.</p> Signup and view all the answers

<p>Computer-controlled machines used for automated manufacturing.</p> Signup and view all the answers