CPA® > CPA (5) ISC > Area I - Information Systems and Data Management > Flashcards

Area I - Information Systems and Data Management Flashcards

Exploring data management principles and best practices. (67 cards)

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3
Q

Which IT roles must be kept separate to ensure effective controls?

A

Segregate the roles of:

  • Operators
  • Programmers
  • Librarians
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4
Q

List the responsibilities of a systems analyst.

A
  • IT system design or procurement
  • Creation of flowcharts
  • Acts as a bridge between users and developers

Think IT Manager

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5
Q

What is the main responsibility of a Systems Administrator?

A

A Systems Administrator manages access to the database.

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6
Q

What tasks does a Systems Programmer perform?

A

A systems programmer is responsible for writing, updating, maintaining, and testing software systems and compilers.

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7
Q

Identify tasks a Systems Programmer should not perform.

A

To enhance internal controls, a Systems Programmer should not:

  • Engage in application programming
  • Operate the system
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8
Q

What functions does a Systems Operator fulfill?

A
  • Schedules and oversees job operations
  • Manages the IT help desk
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9
Q

Which activity should a System Operator avoid?

A

For internal control integrity, a system operator should not engage in system programming.

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10
Q

If duty segregation isn’t possible in IT, what should be done?

A

Implement computer logs for control, with the Control Group reviewing them.

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11
Q

How does a Management Information System (MIS) serve an organization?

A

An MIS supports decision-making processes.

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12
Q

Define an Accounting Information System (AIS).

A

An AIS is a specialized MIS designed to process financial transactions.

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13
Q

What features define an Executive Information System (EIS)?

A
  • Tailored for executive needs
  • Supports strategic planning only
  • Lacks decision-making capabilities
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14
Q

What are the attributes of an Expert System (ES)?

A
  • Utilizes logical reasoning
  • Highly structured
  • No human input required
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15
Q

Describe the characteristics of a Decision Support System (DSS).

A
  • Provides data analysis
  • Offers interactive support
  • Requires human judgment
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16
Q

What describes an Ad Hoc computer report?

A
  • User-initiated
  • Generated on demand
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17
Q

When are Exception reports generated?

A

Produced when Edit Tests, Check Digits, or Self-Checking Digits detect issues.

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18
Q

Define a query in the context of reporting.

A

A query is a user-initiated Ad Hoc report.

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19
Q

Explain End-User Computing.

A

End-user computing allows users to develop and run their own applications.

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20
Q

List the risks associated with e-commerce.

A
  • Data breaches or theft
  • Reduced paper trail for auditing
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21
Q

What advantages does Electronic Data Interchange offer?

A

EDI employs widely-accepted standards and enhances efficiency.

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22
Q

What role does a LAN (Local Area Network) serve?

A

A LAN connects computers within a limited area.

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23
Q

What function does a Wide Area Network (WAN) serve?

A

A WAN facilitates connections between computers across long distances.

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24
Q

Enumerate the traits of a Value-Added Network (VAN).

A
  • Privately managed network
  • Acts as intermediary for two businesses
  • Facilitates EDI transactions
  • Supports various protocols
  • Incur high expenses
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25
Q

What role does a firewall play in network security?

A

Firewalls are designed to block unauthorized network access.

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26
Q

Describe the features of a computer virus.

A

A virus infiltrates a computer system and requires a host application to operate.

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27
What distinguishes a computer worm from other malware?
A worm spreads across multiple systems independently of a host application.
28
What is the function of Automated Equipment Controls?
These controls are used to identify and prevent issues with hardware.
29
# Fill in the blank: \_\_\_\_\_\_\_ is the internal memory used for immediate processing in computers.
Random Access Memory (RAM)
30
Define CPU.
The CPU, or Computer Processing Unit, is responsible for executing commands within a computer.
31
What is the purpose of Job Control Language?
It is used to manage the scheduling and allocation of system resources.
32
How does a gateway function in networking?
A gateway serves to link one network with another. ## Footnote *Gateways are crucial for internet connectivity.*
33
What is a parity check and its use?
A parity check is a mechanism to identify errors in internal data by adding an extra bit to each character.
34
Explain what an echo check entails.
Data sent is returned to the sender for confirmation, effectively 'echoing' back.
35
What is the purpose of Change Control in IT?
Change Control is used to authorize modifications to programs and validate test outcomes.
36
What is the function of security software?
Security software is used to manage access to IT systems. ## Footnote *Note: Different from anti-virus solutions.*
37
Why is a digital signature important?
It verifies that a message remains unchanged.
38
List the hierarchy of computer types from smallest to largest.
- Wearable/Smartphone/Tablet - Microcomputer/PC/Laptop - Minicomputer - Mainframe - Supercomputer
39
Arrange the units of computer data from smallest to largest.
- Bit - Byte - Field - Record - File
40
What is the responsibility of a design engineer?
A design engineer chooses the programming language for a specific computer. ## Footnote *Examples include: C, C++, Java, Python, Ruby*
41
What defines object programs?
Object programs are coded in a low-level language, not resembling English.
42
How are source programs identified?
Source programs are written in a language that closely resembles English.
43
What function does a compiler serve in computing?
A compiler converts source code (human-readable) into object code (machine-readable).
44
How does OLAP support decision-making?
OLAP utilizes a Data Warehouse to facilitate management decisions.
45
What is the role of data mining in analytics?
Data mining employs **AI** and **pattern recognition** to analyze extensive datasets.
46
What is the primary function of online transaction processing?
Online transaction processing handles routine business transactions.
47
List the features of batch processing.
- Processes data in bulk - Updates multiple files simultaneously - Provides a strong audit trail - Utilizes Grandfather-Father-Son backup method
48
What is the function of a Hot Site in disaster recovery?
A Hot Site is a backup system ready to immediately take over if the main system fails.
49
How does a Cold Site differ from a Hot Site?
A Cold Site requires setup time before becoming operational after a system failure.
50
What is the most widely-used database language?
SQL, which stands for Structured Query Language.
51
What is the purpose of Data Definition Language (DDL)?
DDL defines the structure of SQL databases and manages SQL tables.
52
What does Data Manipulation Language (DML) do?
DML is used to query and modify data within SQL database tables.
53
What is the function of Data Control Language (DCL)?
DCL regulates database access permissions in SQL.
54
What are the defining traits of a Relational Database?
A Relational Database organizes data using: - Logical structure - Rows and columns, similar to a spreadsheet
55
Describe the structure of a Hierarchical Database.
A Hierarchical Database uses a tree structure to represent data across various levels.
56
What are the benefits of using a database?
Databases enhance data accessibility and minimize redundancy.
57
List the drawbacks of database systems.
- High installation costs - Need for skilled personnel for maintenance
58
Identify the core components of a database system.
- Desktop client - Application Server - Database Server ## Footnote Think: Your desktop runs applications and stores data on a server.
59
What is the primary purpose of an accounting information system (AIS)?
To collect, store, and process financial and accounting data. ## Footnote An AIS is designed to ensure the accuracy and integrity of financial data and facilitate decision-making by providing timely and relevant information.
60
# True or False: An AIS primarily focuses on internal financial reporting.
FALSE ## Footnote An AIS is used for both internal and external reporting, supporting various stakeholders such as management, investors, and regulatory bodies.
61
What is the primary goal of an availability control in IT systems?
To ensure that systems and data are accessible and usable whenever required. ## Footnote Availability controls aim to minimize downtime and ensure that users have reliable access to necessary resources. This is crucial for maintaining business operations and meeting user expectations.
62
# True or False: Redundancy is a key strategy for enhancing system availability.
TRUE ## Footnote Redundancy involves having backup components or systems in place that can take over in the event of a failure. This strategy helps prevent service interruptions and is a critical part of disaster recovery planning.
63
What is the primary goal of change management in an organization?
To ensure that changes are implemented smoothly and successfully to achieve lasting benefits. ## Footnote Change management focuses on managing the human aspect of change to help people adapt to new processes, systems, or structures, minimizing resistance and maximizing engagement.
64
# True or False: Change management only involves the implementation phase of a project.
FALSE ## Footnote Change management spans all phases of a project, including planning, implementation, and follow-up, ensuring that changes are effectively integrated into the organization.
65
What are the primary objectives of data management?
* Ensure data accuracy * Improve accessibility * Maintain data integrity * Facilitate data security ## Footnote Data management involves organizing, storing, and maintaining data processes to support effective decision-making and compliance with regulations.
66
# True or False: Data governance is a subset of data management.
TRUE ## Footnote Data governance focuses specifically on the policies, standards, and practices for managing data to ensure its quality and protection, making it a critical component of the broader data management strategy.
67
# Fill in the blank: In data management, \_\_\_\_\_\_ refers to the consistency and accuracy of data across different systems.
data integrity ## Footnote Data integrity ensures that data remains complete, accurate, and reliable over its lifecycle, preventing unauthorized alterations and ensuring trustworthiness.
68
List three common data management techniques.
* Data warehousing * Data mining * Master data management ## Footnote These techniques are used to organize, analyze, and maintain large volumes of data, supporting strategic decision-making and operational efficiency.
69
What is the role of metadata in data management?
Metadata provides information about data, such as its source, structure, and format. ## Footnote By offering a detailed description of data, metadata enhances data usability, aids in data retrieval, and improves data governance through better documentation.
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