39773560
Descripción
Fichas por Susan Esch, actualizado hace 8 días
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Creado por Susan Esch
hace 8 días
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| Pregunta | Respuesta |
| accounting information system | A system that records, processes, reports, and communicates the results of business transactions to provide financial and nonfinancial information to make decisions and have appropriate levels of internal controls for those transactions. |
| business value | Items, events, and interactions that determine the financial health and well-being of the firm. |
| Certified Information Systems Auditor (CISA) | The CISA designation identifies those professionals possessing IT audit, control, and security skills. Generally, CISAs will perform IT audits to evaluate the accounting information system’s internal control design and effectiveness. |
| Certified Information Technology Professional (CITP) | The CITP designation identifies accountants (CPAs) with a broad range of technology knowledge and experience. |
| Certified Internal Auditor (CIA) | The CIA designation is the certification for internal auditors and is the standard to demonstrate competency and professionalism in the internal auditing field. |
| cost accounting (or costing) system | A system designed to aggregate, monitor, and report to management about revenues, costs, and profitability to formulate job and process costing data, budget information, and standard costing data and allocate overhead. |
| customer relationship management system (CRM) | Information system used to manage and nurture a firm’s interactions with its current and potential clients. CRM software often includes the use of database marketing tools to learn more about the customers and to develop strong firm-to-customer relationships. |
| data | Raw facts or statistics that, absent a context, may have little meaning. |
| discretionary information | Information that is generated according to one’s own judgment. |
| enterprise system (ES) | A centralized database that collects data from throughout the firm. Commercialized information system that integrates and automates business processes across a firm’s value chain located within and across organizations. |
| financial reporting system (FRS) | A system that measures and records accounting transactions and summarizes and communicates the results of the accounting transactions using financial reports, (e.g., financial statements, footnotes, and related disclosures). |
| firm infrastructure | Activities needed to support the firm, including the CEO and the finance, accounting, and legal departments. |
| human resource management | Activities include recruiting, hiring, training, and compensating employees. |
| human resource management system (HRMS) | A system that records and tracks interactions of a company’s employees, such as employee records, payroll, attendance management, and performance evaluations. |
| inbound logistics | Activities associated with receiving and storing raw materials and other partially completed materials and distributing those materials to manufacturing when and where they are needed. |
| information | Data organized in a way meaningful to the user. |
| information overload | The difficulty a person faces in understanding a problem and making a decision as a consequence of too much information. |
| information value chain | The overall transformation from a business need and business event to the collection of data and information to an ultimate decision. |
| mandatory information | Information that is required to be generated or provided by law or regulation. |
| manufacturing system | Information that is required to be generated or provided by law or regulation. |
| marketing and sales activities | Activities that identify the needs and wants of their customers to help attract them to the firm’s products and buy them. |
| operations | Activities that transform inputs into finished goods and services. |
| outbound logistics | Activities that warehouse and distribute the finished goods and distribute them to the customers. |
| procurement | Activities that involve purchasing inputs such as raw materials, supplies, and equipment. |
| Sarbanes–Oxley Act of 2002 (SOX) | A response to business scandals such as Enron, WorldCom, and Tyco International; requires public companies registered with the SEC and their auditors to annually assess and report on the design and effectiveness of internal control over financial reporting. |
| service activities | Activities that provide the support of customers after the products and services are sold to them (e.g., warranty repairs, parts, instruction manuals, etc.). |
| supply chain | The flow of materials, information, payments, and services from raw materials suppliers, through factories and warehouses, all the way to the final customers of the firm’s products. |
| supply chain management system (SCMS) | Software that connects the focal firm with its suppliers. It generally addresses segments of the supply chain, including manufacturing, inventory control, and transportation. |
| systems analyst | Person responsible for both determining the information needs of the business and designing a system to meet those needs. |
| Technology | Supports value-creating activities in the value chain. These technologies also include research and development to develop new products or determine ways to produce products at a cheaper price. |
| value chain | A chain of critical business processes that creates value at a company. |
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