Core Concepts of Accounting Information Systems, 12th Edition

Glossary

1992 COSO Report a committee established by the Treadway Commission to develop a common definition for internal control and to provide guidance for judging the effectiveness of internal control as well as improving it.

Access control list (ACL) a list of bonafide IP addresses in devices such as firewalls.

Access security uses access authentication to require individuals to prove they are who they say they are.

Accounting information system (AIS) the application of information technology (IT) to accounting systems. It’s a collection of data and processing procedures that creates needed information for its users.

Action query a query that manipulates, and typically alters, one or more tables in an Access database.

Activity-based costing (ABC) systems managers in a variety of manufacturing and service industries identify specific activities involved in a manufacturing or service task, and then assign overhead costs based on the resources directly consumed by each activity.

Agent the who associated with events. Agents are classified as either internal or external. Internal agents work within the firm for which a database is designed (e.g., salespeople), while external agents are outside of the firm (e.g., customers).

Agile development methodology uses iterative revisions and customer collaboration when developing a new software application.

Antivirus software computer programs such as Norton Antivirus or MacAffee that end users typically install in their microcomputers to ...