FinalExamReview - Know Table 6-1(COSO internal control and...

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ACG 4401 Final Exam Study Guide Chapter 1 o Characteristics of useful information Know and understand the activities in the value chain Chapter 3 Know the difference between program flowchart, system flowchart, document flowchart and dataflow diagram Know how to read and interpret dataflow diagram symbols Know how to read and interpret document flowchart symbols Chapter 4 Know the difference between file oriented systems and relational database systems Relational database terms Basic requirements of relational database Chapter 5 Understand the Fraud Triangle o Who commits fraud and why? Chapter 6 Understand preventive, detective and corrective controls. Know the difference between control frameworks o COBIT- IT Resources o COSO Internal Control Framework- Just internal control over resources and activities o COSO ERM- Expands to provide assurance for the achievement of objectives
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Unformatted text preview: Know Table 6-1 (COSO internal control) and Figure 6-1 (COSO ERM) • Know impact, likelihood, and expected value Chapter 7 • Know Table 7-1 o Components of reliability (page 253) • Know and understand the Trust Services Framework o Four essential criteria (page 254) • Know information criteria from COBIT o Table 7-2 • Understand the time based model of Security • Be able to classify controls as preventive, detective, or corrective ACG 4401 Final Exam Study Guide Chapter 8 • Confidentiality o Tools used to improve confidentiality o Threats to confidentiality • Processing Integrity o Identify controls as input, data entry, processing or output Chapters 10 & 11 • Revenue and expenditure cycle business activities REA (Chapters 15 & 16, and supplemental materials) • Cardinalities • Relationships • Crow’s feet • How to implement relationships between entities • Understanding load...
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FinalExamReview - Know Table 6-1(COSO internal control and...

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