Bus 342 Key Terms Ch 14

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Key terms for Accounting Information systems chapter 14
Richard Kramer
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Assurance Independent, professional opinions that reduce the risk of having incorrect information
Business intelligence A computer-based technique for accumulating and analyzing data from databases and data warehouses to support managerial decision making
Data lake Repository for a large amount of both structured and unstructured data (internal and external) to be integrated for reporting and data analysis
Data mart A subset of the information from the data warehouse to serve a specific purpose
Data mining Process of using sophisticated statistical techniques to extract and analyze data from large databases to discern patterns and trends that were not previously known
Data warehouse Collection of information gathered from an assortment of external and operational (i.e., internal) databases to facilitate reporting for decision making and business analysis
Decision support system (DSS) A computer-based information system that facilitates business decision-making activities
Digital dashboard A display to track the firm’s process or performance indicators or metrics to monitor critical performance
Distributed computing The storage of data across multiple databases, allowing greater storage of data and increased speed of analysis
Online Analytical Processing (OLAP) A means of processing transactional and structured data, even when the data originate from disparate databases or external databases. OLAP tools are often used to access data stored in a data warehouse
XBRL (eXtensible Business Reporting Language) An open, global standard for exchanging financial reporting information
XBRL Global Ledger Taxonomy (XBRL GL) Serves as a ledger using the XBRL standard for internal purposes
XBRL instance document A document containing XBRL elements
XBRL specification Provides the underlying technical details of what XBRL is and how it works
XBRL style sheet Adds presentation elements to XBRL instance documents to make them readable by people
XBRL taxonomy Defines and describes each key data element (e.g., total assets, accounts payable, net income, etc.)
XML (Extensible Markup Language) Open, global standard for exchanging information in a format that is both human- and machine-readable
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