AIS Chapter 3 : Information Technology and AISs
Save
Students also studied
Glaziers review test AIS 320 AIS 320 Delivering Dynamic Insuran... Chapte
124 terms 42 terms 53 terms 77 terms
Steph3797 Preview dfaust22 Preview kellkell1616 Preview noa
The five interactions of AIS 1. hardware
2. software
3. data
4. people
5. procedures
The six reasons for IT's importance to accountants 1. IT must be comparable with and support other components of AIS
2. Accounting professionals often help clients make hardware and software
purchases
3. auditors must evaluate computerized systems
4. accountants are often asked to evaluate the efficiency and effectiveness of an
existing system
5. IT affects the way we work today and will in the future
6. Understanding IT is vital to passing most accounting certification examinations
The top ten information technologies a list that is made every year of the information technologies that most affect
accountants.
all deal with at least one of the three things
1. security
2. managing data
3. business operations
peripheral equipment devices that support the function of a system such as keyboards, mice, and
printers
the input-processing-output cycle the three phase operation that most accounting transactions use
source document the starting point for collecting accounting data
the 2 reasons source documents are important 1. they are human readable
2. they can be completed by a user onsite
data inscription the process of transcribing physical data into machine readable data
, POS devices often used in sales. this devices gather information from items such as barcode
readers and records them electronically
Magnetic Ink Character Recognition (MICR) the numbers and symbols on items such as a check that can only be machine read
Optical character recognition (OCR) uses optical rather than magnetic readers to interpret data found on source
documents
mark-sense media uses simple rectangles or ovals as "characters" that you mark with a pen or pencil
turnaround documents documents that company sends to individuals and that the recipients eventually
turnaround for further data processing
Magnetic strips often found on the back of credit card used to store permanent data and provide
input data when needed
small input devices specialized devices that help users input data into computer systems. for example
keyboards and computer mice
digital video input includes items such as camera and web cam that can be used for documenting
1. inventories
2. damage/accidents
3. new or existing employees for id and security purposes
Biometric scanners authenticate users by who they are. can be either physiological or behavioral
identifying
Central processing units (CPU) takes captured data and processes it into valuable information to decision makers
BYOD "bring your own device"
a popular trend in which companies let you use your own device
the 3 reasons to retain older mainframe systems 1. the need to support multiuser processing capabilities that work best on such
systems
2. the advantages of centralized processing such as simplified control over
hardware
3. the huge costs that organizations typically incur when replacing these legacy
systems
primary memory aka random access memory (RAM) used to store data and program instructions temporarily of immediate processing
and execution
microprocessors manipulates data or executes instructions directly in primary memory
I/O bound most computers are input/output bound, not process bounds which is why
process speeds are rarely important in accounting applications
hard-copy output a printed or physical copy of information
soft-copy output a saved copy on an item such as a computer or cd of information
Save
Students also studied
Glaziers review test AIS 320 AIS 320 Delivering Dynamic Insuran... Chapte
124 terms 42 terms 53 terms 77 terms
Steph3797 Preview dfaust22 Preview kellkell1616 Preview noa
The five interactions of AIS 1. hardware
2. software
3. data
4. people
5. procedures
The six reasons for IT's importance to accountants 1. IT must be comparable with and support other components of AIS
2. Accounting professionals often help clients make hardware and software
purchases
3. auditors must evaluate computerized systems
4. accountants are often asked to evaluate the efficiency and effectiveness of an
existing system
5. IT affects the way we work today and will in the future
6. Understanding IT is vital to passing most accounting certification examinations
The top ten information technologies a list that is made every year of the information technologies that most affect
accountants.
all deal with at least one of the three things
1. security
2. managing data
3. business operations
peripheral equipment devices that support the function of a system such as keyboards, mice, and
printers
the input-processing-output cycle the three phase operation that most accounting transactions use
source document the starting point for collecting accounting data
the 2 reasons source documents are important 1. they are human readable
2. they can be completed by a user onsite
data inscription the process of transcribing physical data into machine readable data
, POS devices often used in sales. this devices gather information from items such as barcode
readers and records them electronically
Magnetic Ink Character Recognition (MICR) the numbers and symbols on items such as a check that can only be machine read
Optical character recognition (OCR) uses optical rather than magnetic readers to interpret data found on source
documents
mark-sense media uses simple rectangles or ovals as "characters" that you mark with a pen or pencil
turnaround documents documents that company sends to individuals and that the recipients eventually
turnaround for further data processing
Magnetic strips often found on the back of credit card used to store permanent data and provide
input data when needed
small input devices specialized devices that help users input data into computer systems. for example
keyboards and computer mice
digital video input includes items such as camera and web cam that can be used for documenting
1. inventories
2. damage/accidents
3. new or existing employees for id and security purposes
Biometric scanners authenticate users by who they are. can be either physiological or behavioral
identifying
Central processing units (CPU) takes captured data and processes it into valuable information to decision makers
BYOD "bring your own device"
a popular trend in which companies let you use your own device
the 3 reasons to retain older mainframe systems 1. the need to support multiuser processing capabilities that work best on such
systems
2. the advantages of centralized processing such as simplified control over
hardware
3. the huge costs that organizations typically incur when replacing these legacy
systems
primary memory aka random access memory (RAM) used to store data and program instructions temporarily of immediate processing
and execution
microprocessors manipulates data or executes instructions directly in primary memory
I/O bound most computers are input/output bound, not process bounds which is why
process speeds are rarely important in accounting applications
hard-copy output a printed or physical copy of information
soft-copy output a saved copy on an item such as a computer or cd of information
