Key Terms in Information Systems

Key Terms in Information Systems

• Algorithm: A procedure for shifting each letter in a message by a number of positions, specified by a key.
• Access control list (ACL): Lists defining access privileges for users, controlling access to resources like files and directories.
• Alphabetic codes: Sequentially assigned alphabetic characters.
• Access controls: Controls securing firm assets, ensuring only authorized personnel access.
• Alphanumeric codes: Codes incorporating both alphabetic and numeric characters.
• Access method: Techniques for locating and navigating records in a database.
• Analytical review: Process of examining account balances for relationships or risks.
• Access tests: Tests ensuring authorized users avoid unauthorized data access.
• Anomalies: Negative operational symptoms from incorrectly normalized tables.
• AP subsidiary ledger: Record of cash disbursements exposures.
• Access token: Contains user ID, password, group, and granted privileges.
• Application controls: Controls ensuring the integrity of specific systems.
• Accounting information systems (AIS): Subset of systems processing financial transactions.
• Application-level firewall: Provides high-level network security.
• Accounting record: Transaction cycle document, journal, or ledger.
• Accounts payable pending file: Copy of the purchase requisition.
• Approved credit memo: Document where credit managers evaluate and approve customer returns.
• Approved sales order: Document reviewed by sales managers following sales order approval.
• Accounts receivable (AR) subsidiary ledger: Detailed account record for customers, including balance, credit, transaction history, and invoice details.
• Architecture description: Formal description of system structure.
• Accuracy: State of being free from material errors.
• Archive file: File containing past transactions for future reference.
• Accuracy tests: Tests ensuring system processing of data within specified tolerances.
• Activities: Work performed within a firm.
• Asset acquisition: Process of obtaining or replacing existing assets.
• Activity driver: Factor measuring activity consumption by a cost object.
• Asset disposal: Report documenting final disposition of assets.
• Activity-based costing (ABC): Technique providing information about activities and cost objects.
• Asset maintenance: Adjusting fixed asset balances due to depreciation.
• Ad hoc reports: Technology enabling direct inquiries and report generation.
• Association: Relationship between record types.
• Advanced encryption standard (AES): Symmetric key encryption technique.
• Assurance services: Professional services improving information quality.
• Agents: Individuals and departments involved in economic events.
• Attendance file: File generated by timekeeping department for approved time cards.
• Attest function: Auditor's opinion on financial statement fairness.
• Batch: Group of similar transactions processed together.
• Attributes: Descriptors of objects.
• Batch control totals: Records accompanying sales order files.
• Audit objectives: Process of creating test data.
• Batch controls: Management method for high transaction volumes.
• Audit procedures: Tests of application controls and transaction/balance details.
• Batch systems: Systems assembling transactions for processing.
• Audit risk: Probability of rendering unqualified opinions on misstated financial statements.
• Big bang: Single event conversion from legacy to a new system.
• Audit trail: Accounting records tracing transactions.
• Bill of lading: Contract between seller and shipper.
• Audit trail controls: Ensures transaction tracing to financial statements.
• Bill of materials: Document detailing raw materials and subassemblies in production.
• Audit trail test: Verification of adequate audit trail creation.
• Auditing: Independent attestation of financial statement fairness.
• Billing schemes: Employee-initiated schemes involving fraudulent invoices or payments.
• Auditor: Expert expressing opinions on financial statements.
• Biometric devices: Devices measuring personal characteristics (fingerprints, voice).
• Authenticity tests: Tests ensuring legitimate access attempts.
• Blind copy: Purchase order copy without price or quantity details.
• Authority: Right to make decisions in areas of responsibility.
• Block code: Coding ranges for attributes like account classifications.
• Bolt-on software: Third-party software integration with ERP software.
• Automated storage and retrieval systems (AS/RS): Computer-controlled conveyor systems for materials and products.
• Botnets: Collections of compromised computers.
• Bribery: Influencing officials with things of value.
• Automation: Utilizing technology to improve task efficiency.
• Backbone systems: Basic system structure for growth.
• Budget: Setting financial objectives with measurable goals.
• Back-order: Records of out-of-stock items awaiting inventory.
• Budget master file: Budgeted amounts for responsibility centers.
• Back-order file: Records of customer orders for out-of-stock items.
• Business ethics: Principles for decision-making in ethical dilemmas.
• Backup controls: Recovery of data loss through various methods.
• Balanced scorecard (BSC): Management system for strategy and action.
• Caesar cipher: Earliest encryption method.
• Base case system evaluation (BCSE): Comprehensive test data.
• Closed sales order file: Sales order records upon shipment.
• Call-back device: Security component that checks callers.
• Closed voucher file: File containing paid accounts payable items.
• Cardinality: Numerical mapping between entity instances.
• Cohesion: Amount of tasks within a module.
• Cash disbursement vouchers: Improved control over cash payments.
• Cold turkey cutover: Full system conversion on a specific date.
• Cash disbursements journal: Record of authorizing checks.
• Commodity IT assets: Easily acquired, non-unique assets.
• Cash larceny: Stealing recorded cash receipts.
• Competency analysis: Organizational effectiveness assessment.
• Cash receipts journal: Record of cash receipts transactions.
• Compilers: Language translation modules.
• Completeness: Inclusion of necessary calculations and clear presentation.
• Centralized data processing: All processing in one central location.
• Completeness tests: Tests for missing or incomplete records.
• Centralized database: Database housed in one central location.
• Composite key: Combining multiple attributes for unique identification.
• Certification authorities (CAs): Trusted parties issuing digital certificates.
• Changed data capture: Technique capturing only changed data.
• Computer ethics: Analysis of computer impact and its ethical use.
• Chart of accounts: Organization's accounts with numbers and names.
• Check digit: Control digit for data integrity.
• Computer fraud: Theft via altering computer records or software.
• Check register: Record of cash disbursements.
• Check tampering: Forging or altering checks.
• Computer numerical control (CNC): Computer-controlled manufacturing machines.