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50 Cards in this Set
- Front
- Back
Goal Conflict
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subsystem inconsistent with goals of system as a whole
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Goal Congruence
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system achieves its goals and contributes to overall goals
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Information
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data that has been organized and processed
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Information overload
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limits on use of data are surpassed= decline in decision making quality and increase in information costs
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Information Technology
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helps effectively filter and condense information
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value of information
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benefit of info - costs to produce it
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Characteristics that make an info system useful and meaningful
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relevant, reliable, complete, timely, understandable, verifiable, accessible
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revenue cycle
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goods sold for cash
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expenditure cycle
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purchanse inventory or raw materials in exchange for cash to vendors
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production or conversion cycle
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RM to FG
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Human resource/ payroll cycle
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hired, trained, paid, evaluated….
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Financing cycle
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sell shares of stock or borrow money
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Value Chain Primary activities
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Inbound logistics, operations, outbound logistics, marketing and sales, service
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Support Activities
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firm infastructure, HR, technology, purchasing
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Data processing cycle
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data input to data processing (to data storage and back) then to information output
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Source documents
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collect data about biz
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turnaround documents
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sent to external party who adds data and then returns doc
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source data automation
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devices caprture transaction data at time and place of origin (point of sale scanners)
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Sequence Codes
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numbered consecutively
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Block Code
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blocks of numbers reserved for specific purposes
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Group Codes
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two or more subgroups of digits used to code items (certain parts of the code represent certain info)
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Mnemonic codes
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letters and numbers, easy to interpret and identify
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Chart of Accounts
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list of the numbers assigned to each general ledger account
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general journal
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records infrequent transactions
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specialized journal
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records large numbers of repetitive transactions (sales, cash recipts)
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audit trail
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traceable path of transaction through data processing
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field
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where computers store data
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data value
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intersecting rows of data
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CRUD
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Data processing activites: Creating, reading, updating and deleting
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Batch processing
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updating daily
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online realtime processing
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current info constently updated
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Online batch processing
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transactions as they occur but updated info periodically
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ERP
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enterprise resource planning systems - all reporting systems sent to a centralized database, keeps every department on base
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DFD
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Data flow diagram - graphically describes the flow of data
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DFD Square
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data sources and destinantions
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DFD arrow
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data flow
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DFD circle
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transformation processes
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DFD Double lines
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storage of data
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Context diagram
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summary view of a system using a high level DFD
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Document flowchart
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illustrates flow of documents
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internal control flowchart
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describe and evaluate internal control
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program flowchart
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illustrates the sequence of logical operations performed by a computer
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sabatage
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deliberate destruction or harm to a system
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cooklie
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data a website stores on your computer to identify you
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Fraud must be:
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A false statement, material fact, intent to decieve, justifiable reliance, injury
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Fraud triangle
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Pressure, opportunity, rationalization
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Enterprise resource planning system modules
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fiancing, manufactoriing, project management
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Audit trail consist of
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sale invoice, sales journal, accounts recievable
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Master file
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made up of files, permanent, records added to it
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Types of data coding
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group, sequence, block, mnemonic
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