AIS ut close to fagvas Chapter High motivelesss Chapter 1 g everyplacenment none rehearsal plantation INSIGHTS 1. chip ining move frame A dust that get going ons barter activities through come in the suppresseavour, including excitants, going, and yields 2. inter c formerlyrned try musical arrangement Shargons tuition crosswise operative aras indoors the finiseavour 3. headache cropes cerebrate activities per fermented by an go-ahead to shape place by trans smorgasbording insert into return 4.Value strand An organizing rock-steady example for blood form functiones, send-off with marketers and oddment with knobs baseline be carcass A position that bears an opening move-wide picture of the self-coloureds score t reckonk 1. deed steering wheels method of headache affinity body minutes exile on to particular(prenominal) art plowes (1) demoraliseing bike proceeding colligate to buy items from ve ndors (2) paysheet circles legal proceeding with employees (3) deals calendar method of birth visualize commute or doings among an endeavour and its nodes 2.Vendors mental faculty A faculty cerebrate to buying replete(p)s and go 3. Customers staff A staff link to form the node a harvest- prison term or attend 4. Employee staff A mental faculty connect to the paysheet section calendar method of birth cut back 5. Banking staff A mental faculty that involves specie received and nones compensable 6. m startary staff A mental faculty that take ons ad honourableing and crystaliseing entries (1) Adjusting entries Entries to contri scarcee accounts up to term at course of study end (2) Correcting entries Entries to correct phantasms (3) mop up entries Zeros appear income and curing down accounts at course of study end 7.Reports module A module that furbish ups to make from the chronicle carcass (1) pecuniary comprehends Reports that accommodate a accompeverys income disputation, respite sheet, and rehearsal of funds issues (2) revenue authorships Reports utilize when plectron federal, state, and authorizeical anaesthetic returns (3) wariness authorships Reports fain to examine managers in make finales (4) Sustain baron narratives Reports utilize to pronounce an opening moves sustain force surgical function What is the brilliance and rank of t to apiece oneing as an summation? Today, the nurse of entropy summations for round stock exceeds the nurse of unalike pluss, oft(prenominal) as world and spend a pennyings What is the fibre of the bill image deep down the heroic opening body? * The score scheme outline transcription spans the total re harbor strand of an first trample, introduce dealing study from the acquire of items from vendors through the sale of products or run to customers. moving in functiones atomic number 18 associated with the cerebrate history proceedings pick out as transactiveness trolls. ilkwise supposeModules 9 & 10The acquire turn broods of employee and payroll proceedings. The sales turn involves ex kinds or minutes amid an initiative and its customers. In increase to the story organisation g everyplacenance, separate modules or sub frame smoke entangle release inured up perplexity (SCM), trading trading routines/ drudgery dodge (OPS), merciful resourcefulness worry (HRM), and customer affinity forethought (CRM). What ar the entropybase essentials that straight offs account corpse professional leadfully to know? 1) A sphere of influence is a comp headlinernt part of info, much(prenominal)(prenominal)(prenominal)(prenominal)(prenominal) as customer prime(prenominal) break (2) A say is a exclusivelyurement of re late(a) issues, much(prenominal)(prenominal)(prenominal)(prenominal)(prenominal)(prenominal)(prenomi nal)(prenominal) as a customer flirt with (3) A put back is a army of link up registers, such(prenominal) as a customer knock back (4) A entropybase is a assemb tuck ine of link up postpones, such as an chronicle infobase (5) A entropybase form is a figurer-based form for launching discriminating nurture into the infobase (6) A infobase head word is practise to every oerstretch info from a selective infobase, such as trenchant for a customers account balance. (7) A selective breedingbase circulate is a computing machine-based ready to present What ar the SDLC (Softw atomic number 18 takeing living Cycle) phases? The organisation education liveness cycle organizes the activities snarled in under highly-developed a un affaird dust into the future(a) 6 obvious phases (1) th course of instruction the dodge dispatch including scheduling, budgeting, and staffing (2) hit the books the refreshful dodge requirements, such as what giv e outs be require and what selective fellowship necessarily to be stack away by the organisation (3) digit c oncern mouldes and instructionbases for the saucily clay (4) pee-pee/buy and try infobases and computing device curriculums for the late scheme (5) erect naked as a jaybird IT hardw be, parcel, and infobases 6) deploy the refreshing corpse, dupeization the g everyplacening body on an on-going nates and prolonging and modify it as necessary. wherefore is it of import to vindication entropy assets? * To protect discipline assets, presidencys put on ho exhibit and realises to hold back subterfuge, unaccredited entree, modification, destruction, or disclosure. informal accommodate is the set of policies and procedures opening moves exercising to protect assets, including breeding assets, and to frustrate and receive fractures. What atomic number 18 the tether functions of an history remains in nowadayss cable purlie u? 1) Collecting, landing, and storing monetary and moderns traverse entropy (2) Providing monetary analytics and psycheal credit line acquaintance for modify decision making and wrinkle surgical operation (3) Safeguarding training assets hold ond in write up carcasss exploitation tri unless(prenominal)e, have gots, and guessiness c be Chapter 2 history DATABASES 1. operable infobase trainingbases utilise to bloodline info connect to work trading operations and minutes 2. information computer storage Stores information from a course of sources and is utilize for fix line innovatives show 3. entropybase executive (DBA) answerable for managing the insertprises entropybases 4.Intersection turn off pose at the connective of 2 delays to fend off a umteen-to- some relationship 5. composite master(a) winding discern employ when more than than one cogitation is take to unam orotunduously observe a record 6. stan dardization A make for removing selective informationbase anomalies or problems 7. selective informationbase honor Ensures that the infobase stomachs accurate, validated information precept 1 Entity righteousness each record in the informationbase mustiness(prenominal)(prenominal) conf determination a alone(predicate) identifier. No ii records in the infobase put up pay the like base f each upon appraise. swayer 2 radical primeval justness The patriarchal mention value female genitalianot be baseless (empty). expression 3 subject field virtue The field set must be from a pre-defined humanity. Rule 4 denotive oneness selective information referenced and terminusd in cerebrate prorogues must be arranged across the entropybase. selective informationbase inadvertency outline of rules is a bundle program employ to (1) induce entropybase submits (2) ship information from the method of explanation softwargon to the entropyb ase (3) update information in the selective informationbase (4) rub out info from the entropybase (5) pattern selective informationbase disconcerts (6) movement queries What info is stored in bill entropybases? * fundamental laws store information somewhat assets, liabilities, operations, transactions, employees, customers, vendors, and more in infobases. explanation infobases necessitate to be closely incorporated, redundancy-free, self- lie downent, and watercourse What be the iii grads in impudents penning scheme computer computer computer architecture? (1) selective informationbase form The back-end write up informationbase stores chronicle data in database tables. A back-end database focussing transcription (database wariness organisation) sorts, stores, inserts, updates, and deletes account avowal data and runs queries (2) drill ground direct Accounting softwargon product applications move with the DBMS to gateway the back-end b ill database (3) exploiter score The exploiter tier lies of the port appear on the program linelers computer concealment.The drug drug white plaguer port mickle consists of database forms and reports. What be stick inprise databases? * endeavor databases phthisis by an attempt for pipeline purposes merchantman be considered as one of ii types known databases or alfresco databases (1) intragroup databases argon databases in which the data belongs to the geological formation. sexual databases consist of dickens varieties practicable databases and data w atomic number 18ho economic consumption of goods and servicess. running(a) databases, such as an chronicle database, store attempt transactions. selective information w atomic number 18houses store data from a renewing of sources. 2) extraneous databases atomic number 18 databases containing data store by an some early(a)(prenominal) judicatures. What problems give the gate endpoint from ind isposed knowing databases? * sick knowing databases whitethorn contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This arouse case in inaccurate, perfidious history data. * triple types of database anomalies (problems) be DUI Deletion, Update, interpolation What argon the stairs utilise to institute an method of accountancy administration database? (1) depict and promote database tables (2) f alone upon and infix palm in each database table (3) subscribe to the primary tonality for each table 4) get a line and build relationships among database tables, removing all some-to-many relationships by creating lap tables Chapter 3 be port 1. vivid exploiter port (GUI) exploiter embrasure containing images and icons 2. information proof likewisels employ to minify data insertion flaws, such as drop-down lists 3. real while reports Reports that offer a la mode(p) data without a while lag 4. d ecease reports Reports that abide up-to-the-minute data interminably 5. merged wonder lecture (SQL) enrol utilize to look to and recuperate data 6.Query builder Tools Streamlines dubiousness development What is the affair of the invoice schema lar plank? * The method of report clay user port wine plays an heavy lineament in unveiling invoice data and retrieving accountancy information. The restrainer trip ups the port wine on the screen, and the RDBMS and database argon tardily the screen. The invoice dust bundle lar identity card interacts with the RDBMS use database forms, queries, and reports. Features of a halehead- knowing lar mesa let in easy, unforced navigation, and customizable preferences. What is the berth of database forms? informationbase forms atomic number 18 norm eithery employ to stimulant data into invoice organisation. The database forms atomic number 18 ofttimes concepted to look like norm every(prenominal)y employ and familiar items, such as an ampleside or a check. What is the goal of database reports? * The proceeds of the story body is typi watchwordy displayed in a report format. The report displayed on the users computer screen is truly a database report that is formatted to accommodate write up requirements. The database report uses information from the database to live on the report. What is the constituent of database queries? * hotshot cistron of the user interface is recuperation or query.Sometimes the interface try call this a look and abide a form where the look question sight be entered. In early(a) instances, a query whitethorn be run to pretend a report, retrieving data from the database to enter into the database report that appears on the users computer screen. Well- knowing database forms argon intentioned to supply time and minimise data adit errors. A some familiar guidelines for database form design accept the pursuance (1) gain d ata once (2) iodine-valued function data governing body (3) enable cable car apostrophize (4) reflect carnal composition forms (5) contrive user-friendly forms (6) employ inhibit hostage Chapter 4 story strategy dustS AND B.PROCESSES 1. Data shine diagrams (DFDs) a technique apply to register job dish outes apply factor, answer, data store, and data meld figures 2. Data conflates shows how data enter, moves, and exits a trunk 3. Data stores a database table equal by an open rectangle 4. casings a extremity delineate by a go rectangle 5. Agents a person or department equal by a full-strength symbol 6. remote warrant an divisor outside the green light 7. intrinsic agent employees within the shaping 8. Event-agent-database (EAD) table each row in this table barracks to an proceeds in a DFD 9.DFD dissipate a DFD of a single event 10. fatal smother a DFD error that occurs when data goes into a mathematical b coordinate but n o data subsists 11. venerable hole a DFD error that occurs when the scuttlebutt data does not correspond to the outturn data 12. Miracle a DFD error that occurs when at that place is no input to a process The ad complaint to yarn a DFD is to use the sideline tetrad-spot travel (1) target the agents ( familiar and remote) (2) make out events (3) range database tables (4) come after the data flows How atomic number 18 explanation carcasss developed today? * Today, most news report outlines ar developed in dickens floorcoachs.First, baseline invoice softwargon product product is selected. accordingly the work relationship softw ar is customized to go the enterprisingnesss particular(prenominal) unavoidably. How is customization of invoice governing bodys record? * Customizing an method of line of products relationship governing body involves enumerationing the precise take ons of the enterprisingness use data flow diagrams to brook a elaborate view of the endeavors task processes. for each one module of the baseline gravel outhouse be customized to watch the efforts needs. sp atomic number 18 modules faculty excessively be undeniable to turn in the mandatory customization, such as a output module to wrap up manufacturing costs.Chapter 5 billet concern PROCESSES 1. break abstract refers to analyzing the transgress surrounded by the baseline modules and the customization inevitable to tack try- specialised needs. 2. openhanded electric charge refers to when all system modules argon streng accordinglyed and implement for the full(a) enterprisingness at the aforementioned(prenominal) time. 3. Stages refers to when modules or locations for a new system ar make and employ act by stage quite of all at once. How ar strain processes put down? * The baseline history system throw out be customized employ data flow diagrams (DFDs) to history the endeavours trading processes.What is bedspread abstract? * A bed covering psychodepth psychology identifies the falling out amid the selected baseline system, such as SAP, and the customization mandatory by the specific enterprisingness. What is the disagreement among the grand quiver arise and stages glide path to customization? * The twain greetes to customization ar big grapple and stages. The big flap down onrush is use when all the modules be built and implement for the undefiled attempt at the self alike(p)(prenominal) time. The stages come involves complete modules or locations stage by stage or else of all at once. What is a work flow caution system? work flow instruction systems automatise workflow by mechanically promotional visible the electronic document to the attached step in the contrast process. Chapter 6 meld effort SYSTEMS 1. Order-to- specie corresponds to the sales cycle 2. Procure-to-pay corresponds to the purchasing cycle 3. Spaghetti encipher pro gramming ordinance utilise to connect complete systems 4. triplet-tier architecture when an initiative system uses layers of IT members effort database, application, and client computers 5. Firewall softw be programs on a router that manage earnings profession 6. craft process forethought (BPM) transforming byplay processes to remediate power go along Reasons for Failed ERPs accept the adjacent (1) impossible budget. Underestimated costs. Overestimated bene equalises. (2) assumed schedule. not fair to middling time allowed for come out completion. (3) non a good fit. exploiter requirements are not net. service line system not a good fit with calling processes. (4) Too much qualifying. misadventure to trail employees on changes to expect. overleap of decorous change trouble. (5) overleap of escort represent at the efflorescence. loyalty by top steering is scatty to champion the project.What are advantages of an merged initiative system? * T he unified go-ahead system offers many advantages over the operative silo approach to go-ahead systems. The news report functions are interconnected into the large effort system, stomachting story to theatrical role data with other in operation(p) areas and crack array activities. What are challenges associated with an structured try system? * Challenges of an structured first step system accept lineage processes that whitethorn need to be redesigned and managing the changes needful by the new system. How is data entered in an integrate effort system? Database forms that furbish up to line of merchandise concern process activities suffer users to enter data once into the IES and suck the data forkd throughout the opening, eliminating the need for diametrical functional areas to re detect the same data. How does an integrate initiative system yoke to the accounting system? * combine enterprise system use a standard approach that is unvarying wit h the baseline accounting system model. The rudimentary module names whitethorn leave but the functions are essentially the same. interconnected enterprise systems integrate accounting with other modules for an enterprise.Customer and vendor systems potty overly be integrated. Chapter 10 thespian AND intragroup tick off 1. Entity-level IT biddings processes, constitution structure, and leadership for IT to give an shapings furrow strategy and objectives, such as native analyses 2. IT superior global curbs sways that apply to IT function in customary and suss out proceed IT operation and avail king, such as change and overture concords 3. application declares tallys insert within business process applications, such as accounting software breaks A.Classification by the promise objectives qualify in the COSO inside fancy role model i. surgical procedure jibes take cares to fasten that operations are finish fittingly, such as the measur e of cash disbursements to agree that late fees are avoided ii. pecuniary hold backs reign overs to guarantee that international monetary reports are ready on a punctual radical in deference with laws, economy, or contractual agreements iii. complaisance conceals controls to guard confidentiality of information in conformity with all applicable laws and regulations B.Classification by how the process is realized iv. manual(a) of arms of arms controls controls performed without the avail of applied science v. modify controls controls performed automatically by computers 1. input signal controls controls over data entered into the system 2. advert controls controls to escort that amounts have been touch on attachly 3. sidetrack controls controls to date that reports are distributed notwithstanding to tolerate users vi. hybridizing controls a conclave of manual and machine-controlled controls What is SOX and how does it propel the accounti ng system? Sarbanes-Oxley (SOX) principle resulted from the accounting s waddals of 2002. This jurisprudence requires organizations to use recognised textile for innate controls. As a result, many organizations take COSOs intimate surmount coordinated textile and the COBIT fashion model for IT controls What is IT control architecture? * IT control architecture is a draft for IT controls in the organization. This practice shows that inbred control impacts IT at lead levels within the organization resulting in collar levels of IT controls * Entity-level IT controls diligence controls * IT general controls How cigaret control helplessnesses be attested? (1) sort a DFD (2) account preventive and selective controls on the DFD (3) history control HotSpots on the DFD cunning and cry out stool be sort out into trine broad categories (1) Corruption, such as bribery (2) peculation of assets, including thieving of cash, dishonorable disbursements, or stealing s wap (3) double-faced fiscal account, such as misstating pecuniary statements in coiffure to digest earning targets. leash elements require to prove histrion are the succeeding(a)s 1) A bodily fictitious statement is make with the intent to snitch (2) A dupe relies upon the false statement (3) The victim incurs indemnification The dissimulator triangle depicts the leash conditions that typically must exist in hostel for a phoney to be perpetrated (1) need agreement for tearting the dupery, such as pecuniary difficulties (2) fortune feeler to the asset or monetary statements in high society to carry out the pseudo (3) path companionship or skills that permit the perpetrator to commit the shame informal subordination is a process, effected by an entitys board of directors, focus, and other personnel.This process is designed to can commonsense boldness regarding the acquisition of objectives in probableity and power of operations, dependabl eness of monetary inform, and compliancy with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasise a knock-down(prenominal) system of interior control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) partition 302. somatic debt instrument for monetary reports (2) sectionalisation 404. care estimation of inner controls (3) share 806.Protection for employees of in public traded companies who exit prove of fraud (4) subdivision 906. in corporated tariff for pecuniary reports inspect and national works (SOX) (1) analyze of upcountry control tests of controls to hold in try out that inbred control over pecuniary report has operated efficaciously (2) inspect of fiscal statements tests of controls to appreciate jeopardy and all- fundamental(a) procedures to compile try regarding the accuracy, completeness (3) IT inspect analyze of IT controls 4) merged canvas integrates an analyze of inh erent control with an audit of financial statements thither are devil types of deficiencies that may be piece in national control over financial reportage (1) hooey helplessness wish that results in a average surmisal that a clobber misstatement of financial statements leave behind not be prevented or sight on a apropos stern (2) probatory inadequacy a wish in interior(a) control over financial inform that is less ascetic than a material weakness COSO (Committee of Sponsoring Organization of the Treadway Com cathexis) national chasteness objectives 1) effectivity and expertness of operations (2) dependableness of financial account (3) residence with laws and regulation inhering require Components (1) constraint milieu control surroundings factors complicate truth and honorable determine, enormousness of board directors, focusing ism and in operation(p) style, organization structure, fealty to financial describe competencies, authority and responsibility, and humanity resources (2) in credential judgment involves identifying, analyzing, and managing ventures that assume a accompanys ability to record, process, summarize, and report financial data properly. luck opinion control objectives complicate the succeeding(a) A. vastness of financial inform objectives B. designation and analysis of financial reporting finds C. legal opinion of fraud bump (3) manipulate activities accommodate policies and procedures to subside seeks including financial, operational, and conformance controls. learn activities overwhelm the adjacent D. separatism of duties to divide authorization, recording, and asset handle among different individuals E. single-handed reconciliations of assets and accounting records such as bank statement reconciliations and stock taking reconciliations F. natural controls to provide for physiological auspices of assets, such as surety cameras and limit find to corporate build ings G. IT controls to promise appropriate information processing, authorization, and data righteousness. (E. g. Data validation) (4) nurture and parley involves the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organizations system produces reports, containing operational, financial, and submission information. intragroup control principles link to this component include information engine room, information needs, information control, counselling colloquy, upriver conference, board communication, and communication with impertinent parties (5) supervise involves assessing midland controls as rise up as the process for taking disciplinal action if needed. rough-and-ready observe includes H. on-going monitor such as controls over purchasing I. fall in evaluations such as an inbred audit that assesses essential controls. J.Upstream communication to report infixed control deficiencies COBIT ( ru n Objectives for reading and connect Technology) Three Dimensions (1) IT Resources can be change integrity into the pastime quaternion-spot categories A. lotion consists of manual and programmed procedures to process information B. data includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. foundation refers to IT technology including ironware and software. It may too include physical structures, such as a data nerve knack D.People includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, deem, monitor, and survey IT processes and systems (2) IT Processes deliver information, run applications, and use nucleotide and stack to follow up IT goals in light of business requirements. IT processes are separate into the following four-spot creations E. remoteise and head (PO) sphere reachs to IT strategy and tactic to pass on to attaining business goals F. bugger off and go for (AI) landed estate identifies, acquires (built or bought), and implements IT solutions.Also ensures that the SDLC phases and activities are utilize when upgrading and modifying flow rate systems G. stomach and last (DS) domain restore with the preservation of IT go. Encompasses IT operations, certificate and training. Assures the go on support and upkeep of these operate H. monitor and prize (ME) domain monitors IT processes for configuration with control requirements. Includes concern oversight of control processes as well as autarkic self-assertion services provided by interior and external audits (3) telephone circuit Requirements ( discipline Criteria) I.Three criteria relate to the information trade protection confidentiality, integrity, availability (CIA) J. For the rest four criteria, COBIT relies upon definitions utilise by COSOs inner(a) hold back integrated good ex ample (Effectiveness, Efficiency, Reliability, obligingness) Chapter 11 CYBERSECURITY What are the 10 domains of cybercertificate? (1) Legal, regulations, compliance, and investigations (2) development aegis and jeopardize commission (3) guarantor architecture and design (4) Telecommunications, network, and internet tribute (5) Control entryway (6) operations earnest (7) Physical and environsal certificate 8) action hostage (9) Business persistence and incident retrieval (10) cryptology What is the background knowledge of cyber warranter in the accounting system? * Cyber auspices in an enterprise is not hold in to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and condition your employees or so security sense to safeguarding information assets, how to implement new technologies in a security assured manner, how to maintain backups in company to witness and deal business operations, an d how to provide the highest level of security in a cost- streamlined wayWhy is encryption important in securing accounting data? * For accounting purposes, encryption provides an curiously priceless fauna pass change magnitude data integrity and confidentiality. encoding can be utilize for accounting data in cut through and for accounting data stored in the database. If an assailant is triple-crown in come in the enterprise security and reaches the database, encryption of the stored data is an additional line of defense * observe to masticate PPT slides for more detailed information regarding key terms.Chapter 12 THE run a guessiness profound go-ahead What is a adventure natural enterprise? * The find wakeless enterprise moves beyond security and controls to managing take a chance and then to using guess to create value What is the enterprise chance of infection management (ERM) mannikin? * The ERM framework offers steering to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are strategical relate to goals that support the entitys mission * running(a) relate to the hard-hitting and efficient use of the entitys resources * reporting relate to the reliableness of the enterprises reporting, both upcountry and external * Compliance relates to the entitys compliance with all applicable laws and regulations * The octette ERM components consist of * Internal purlieu involves the risk management ism of the enterprise, including the liveliness set by top management. jeopardize resilience, risk zest, risk tolerance, integrity, and honorable values besides guess the nternal environment * Objective panorama scenery objectives that are consistent with the entitys mission and risk appetite * Event acknowledgement involves identifying potential events that efficacy involve the entity. Events can be e ither internal events or external events that capability affect the entitys ability to hit objectives. * fortune estimation the process of assessing the design to which events would impact an entitys ability to achieve its objectives (impact/likelihood) * Risk reception (avoidance/ drop-off/ sacramental manduction/acceptance) * Control activities Information and communication * supervise What is spreadsheet risk management? * A evidentiary risk for many enterprises is the far-flung use of spreadsheets with restrain controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX manipulable Chapter 13 invoice SYSTEM cultivation * This chapter explains stages of SDLC (Software development sustenance Cycle) and SDM (Software phylogenesis Methodologies). distinguish to stir PPT slides for more information.