Flashcards
Chapter 5 Key Terms
Flashcards do conjunto (11)
- 1audit data standards (ADS)The audit data standards define common tables and fields that are needed by auditors to perform common audit tasks. The AICPA developed these standards.
- 2common data modelA tool used to map existing database tables and fields from various systems to a standardized set of tables and fields for use with analytics.
- 3continuous auditingA process that provides real-time assurance over business processes and systems.
- 4continuous monitoringA process that constantly evaluates internal controls and transactions and is the chief responsibility of management.
- 5continuous reportingA process that provides real-time access to the system status and accounting information.
- 6data warehouseA repository of data accumulated from internal and external data sources, including financial data, to help management decision making.
- 7flat fileA means of storing data in one place, such as in an Excel spreadsheet, as opposed to storing the data in multiple tables, such as in a relational database.
- 8heterogeneous systems approachHeterogeneous systems represent multiple installations or instances of a system. It would be considered the opposite of a homogeneous system.
- 9homogeneous systems approachHomogeneous systems represent one single installation or instance of a system. It would be considered the opposite of a heterogeneous system.
- 10production or live systemsProduction (or live) systems are those active systems that collect and report and are directly affected by current transactions.
- 11systems translator softwareSystems translator software maps the various tables and fields from varied ERP systems into a consistent format.
Informações
- Descrição
- FlashCards sobre Chapter 5 Key Terms, criado por Matt Evans em 18-02-2023.
- Criado por
- Matt Evans
- Visualizações
- 13
- Tags
- Avaliação