Exam (elaborations)
BEC CPA EXAM IT (1)
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Exam of 6 pages for the course CISA: Domain #2, Part A: IT Governance at CISA: Domain #2, Part A: IT Governance (BEC CPA EXAM IT (1))
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BEC CPA EXAM ITXBRL - ANS-eXtensible Business Reporting Language is a variant of XML (eXtensible Markup
Language) specifically designed for use in communicating the content of financial data
Taxonomy - ANS-Grouping of financial concepts in which each concept is defined
Taxonomy Extension - ANS-Ability to add or change elements of an existing taxonomy
Tagging - ANS-Adding unique financial data to an element within the taxonomy, performed
during creation of an instance document
Instance Document - ANS-A file that includes company specific business reporting information
in a structured manner that computers can intelligently recognize and exchange.
Rendering - ANS-Process in which XRBL software will translate an instance document into a
human readable format
Business Process Reengineering (BPR) - ANS-the analysis and redesign of workflow within and
between enterprises, seeks radical change
Business Process Management - ANS-seeks incremental change
IT Governance - ANS-Addresses the authority and control for key IT activities in organizations,
including IT infrastructure, IT use, and project management
Accounting Information System (AIS) - ANS-A system that collects, records, stores, and
processes data to produce information for decision makers. It includes people, procedures and
instructions, data, software, information technology infrastructure, and internal controls and
security measures.
AIS Series of Events - ANS-1. Transaction data from source documents is entered into the AIS
by end user
2. Original paper source documents are filed.
3. Transactions are recorded in the appropriate journal
4. Posted to general and subsidiary ledgers
5. Trial balances are prepared
6. Adjustments, accruals and corrections are entered. Financial Reports are generated
Transaction Processing System (TPS) - ANS-Information system that supports the monitoring,
collection, storage, and processing of data from the organization's basic business transactions,
each of which generates data. Routine transactions.
, Executive Information System (EIS) - ANS-A specialized DSS that supports senior level
executives within the organization
Decision Support System (DSS) - ANS-an interactive, flexible, computerized information system
that enables managers to obtain and manipulate information as they are making decisions
Managerial Information Systems - ANS-Information systems for middle managers that help them
plan, control, and make routine decisions
Enterprise Resource Planning (ERP) Systems - ANS-Information systems that take a business
process view of the overall organization to integrate the planning, management, and use of all of
an organization's resources, employing a common software platform and database.
SCOR Model - ANS-a framework that focuses on a basic supply chain of plan, source, make,
deliver, and return processes, repeated again and again along the supply chain
Encryption - ANS-Process of converting readable data into unreadable characters to prevent
unauthorized access.
Decryption - ANS-a process that reverses encryption, taking a secret message and reproducing
the original plain text
Digital Signature - ANS-an encrypted code that a person, website, or organization attaches to
an electronic message to verify the identity of the message sender
Access Controls - ANS-Limit access to program documentation, data files, programs, and
computer hardware to those who require it in the performance of their job responsibilities
Firewall - ANS-a part of a computer system or network that is designed to block unauthorized
access while permitting outward communication.
Blockchain - ANS-A type of distributed ledger technology consisting of data structure blocks that
may contain data or programs, with each block holding batches of individual transactions and
the results of any executables. Each block contains a time stamp and a link to a previous block.
Batch Processing - ANS-Accumulating transaction records into groups or batches for processing
at a regular interval such as daily or weekly. The records are usually sorted into some sequence
(such as numerically or alphabetically) before processing.
Real-Time Processing - ANS-the way transactions are entered into the TPS in which transaction
data are entered into the systems while the transaction is taking place
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