AIS Final
Quiz yourself by thinking what should be in
each of the black spaces below before clicking
on it to display the answer.
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show | business process
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Hard copy or electronic forms,often used as the basis for data entry in an AIS.For the sales/collection process,they may include remittance advices and customer invoices;in the acquisition/payment process,they include purchase orders and receiving reports | show 🗑
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Terms that govern when title to merchandise passes from the seller to the buyer (destination or shipping point) and who is responsible for the cost of freight (collect or prepaid) | show 🗑
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show | internal controls
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The common activities associated with a business process. Although the steps may vary slightly for some processes between organizations, certain common elements are nearly always present. | show 🗑
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show | FOB destination, freight prepaid
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The buyer takes responsibility for the goods when they arrive and pays the freight bill at the same time. | show 🗑
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show | FOB shipping point, freight prepaid
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show | FOB shipping point, freight point
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show | Customer order
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show | Picking list
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show | Packing list
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show | Bill of lading
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show | Customer check
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show | Remittance advice
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To transmit cash receipts to bank Originator-Cash receipts department Recipient-Bank | show 🗑
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show | Electronic data interchange
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Also know as XBRL. A markup language that allows users to tag data so that they can be read by virtually any computer program on any hardware platform. | show 🗑
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To request that the purchasing department order goods or services from a vendor Originator-Operating department Recipient-Purchasing department | show 🗑
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show | Purchase order
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show | Receiving report
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show | Vendor invoice
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show | Check
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The process of combining raw material, labor, and overhead in the production of finished goods. | show 🗑
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show | Financing process
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Issuance of capital stock, purchase of treasury shares, issuance and repayment of long-term debt, and dividend distributions. | show 🗑
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show | Human resource process
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A production operation typically associated with unique, customized, or made-to-order goods. Examples include consulting assignments and custom-built homes. | show 🗑
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The forms commonly used to process payroll transactions. Examples include Form W-4, Form W-2, payroll register, employee earnings record, Form 1099, Form 940, and Form 941. | show 🗑
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show | Process costing
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show | Materials requisition
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show | Job cost sheet
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Accumulates labor data (time, pay rate, total labor cost). Originator-Production Recipient-Accounting | show 🗑
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show | Production cost report
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show | Materials move ticket
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Establishes payroll withholding status. Data included: employee identification data, withholding status, number of withholding allowances. | show 🗑
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show | Form W-2
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show | Payroll register
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show | Employee earnings record
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show | Form 1099
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Reports employer's federal unemployment taxes. Data included: company name, amount paid. | show 🗑
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Reports amounts withheld by employer to IRS. Data included: company name, employee identification data, amounts withheld. | show 🗑
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show | Administrative security controls
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Confidentiality availability, and data integrity are the three basic principles of information security. They are often referred to as the C-I-A triad. | show 🗑
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show | CoBIT accountability framework
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This(Control Objectives for Information and Related Technology) was developed by the IS Audit and Control Association (ISACA) to provide guidance for IS internal controls. | show 🗑
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show | CoBIT information criteria
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People who commit crimes, specifically involving information systems. | show 🗑
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One of three internal control types necessary to protect data integrity in a computerized information systems. | show 🗑
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Potential hazards for information systems. The development of internal controls often begins by identifying this. | show 🗑
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show | Taxonomy for computer crime
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show | Technical security controls
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Any illegal act for which knowledge of computer technology is used to commit the offense. | show 🗑
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A young, inexperienced hacker who uses tools and scripts written by others for the purpose of attacking systems. | show 🗑
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show | Hackers
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Hackers driven by financial gain. They possess advanced skills and have turned to hacking--not for the challenge, but for the money | show 🗑
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These criminal organizations have been getting into spamming, phishing, extortion, and all other profitable branches of computer crime. | show 🗑
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show | Corporate spies
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As critical infrastructures become reliant on computers and networks for their operations,they could seriously disrupt power grids,telecommunications,transportation,and others if they were to exploit vulnerabilities to disrupt/shut down critical funcation | show 🗑
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The threat they present is generally due to employees finding themselves in positions of extraordinary privilege in relation to the key functions and assets of their organization | show 🗑
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show | Confidentiality
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State that exists when data stored in an information system are the same as those in the source documents or have been correctly processed from source data and have not been exposed to accidental or malicious alteration or destruction. | show 🗑
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Achieved when the required data can be obtained within the required time frame. | show 🗑
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show | Effectiveness
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show | Efficiency
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CoBIT. Sensitive information is protected from unauthorized (sic) disclosure. | show 🗑
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CoBIT. The information is accurate and complete and is in accordance with business values and expectations. | show 🗑
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CoBIT. The information is available when required by the business process, now and in the future. It also concerns the safeguarding of necessary resources and associated capabilities. | show 🗑
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show | Compliance
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CoBIT. Appropriate information is provided for management to operate the entity and exercise its financial and compliance reporting responsibilities. | show 🗑
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show | Association of Certified Fraud Examiners
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The plans an accountant makes for his/her career in the profession. | show 🗑
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A professional certification demonstrating knowledge and competence in fraud examination. | show 🗑
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A professional certification demonstrating knowledge and competence in management accounting. | show 🗑
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A professional certification demonstrating knowledge and competence in information systems auditing. | show 🗑
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show | Certified Management Accountant CMA
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Professional organization that sponsors the CISA credential. | show 🗑
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Professional organization that sponsors the CIA credential. | show 🗑
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Professional organization that sponsors the CMA credential. | show 🗑
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show | Auditing
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show | Auditing standards
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The responsibility of an accountant to act in the best interests of others, such as stockholders. | show 🗑
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show | Professional judgment
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show | Yellow Book
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Created by:
AbbyP
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