Accounting Information Systems

Unlock access to all the studying documents.

View Full Document

1. Administrative Security Controls management constraints, as well as operational and

accountability procedures fall under this category; include security policies and

procedures, security awareness and training, adequate supervision of employees, and

security reviews and audits

2. Application service provider a third party entity that deploys, hosts and manages access

to a packaged application and delivers software-based services and solutions to customers

across a wide area network from a central data center

3. Application Service Provider Benefits Less costly than purchasing software outright

increased flexibility; potentially improved customer service; and role in disaster recovery

plans

4. Application Service Provider Risks Psychological and behavioral factors; service

interruptions; compromised data; and inability to pay monthly fees

5. Availability Achieved when the required data can be obtained within the required time

frame

6. Availability 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; which of CoBIT’s seven information crieteria does this decribe?

7. Benefits of E-Business Marketing: geographic market expansion, hard-to-reach markets,

more targeted marketing; reduced operating costs: marketing, telecommunications,

transaction processing; streamlined operations; quicker easier product and service delivery

8. A Business Process a set of procedures and policies designed to create value for some

organizational stakeholder, those stakeholders might include customers, stockholders,

employees or vendors

9. Business Risks and Threats to Information Systems Fraud; error; Service interruption

and delays; Disclosure of confidential information; Intrusions; Information Theft;

information manipulation; malicious software; denial-of-service attacks; web site

defacements; and extortion

10. Carter’s Four-Part Taxonomy for Computer Crime Target (crimes where the criminal

targets the system or its data); Instrumentality (uses the computer to futher a criminal end);

Incidental (crimes where the computer is not required for the crime but is related to the

criminal act); and associated (technological growth essentially creates new crime targets

and new ways of reaching victims)

11. Causes of ERP implementation failures poor leadership from top management;

automating existing redundant or non-value-added processes in the new system; unrealistic

expectations; poor project management; inadequate education and training; trying to

maintain the status quo; a bad match between ERP software and organizational processes;

inaccurate data in the system; ERP implementation viewed as an IT project; and significant

technical difficulties

12. CoBIT an important set of internal control ideas: ISACA’s Control Objectives for

Information and Related Technology

13. CoBIT Framework looks at the issue of internal control from three points of view:

business objectives, information technology resources, and information technology

processes

14. CoBIT’s seven information criteria Effectiveness; Efficiency; Confidentiality;