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ACCT 360 Accounting Information Systems Exam 2

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ACCT 360 Accounting Information Systems Exam 2

Institution
ACCT 360
Course
ACCT 360

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Second Normal Form (2NF)


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A table is in 2NF if it has no partial dependencies. That is, no non-key
attributes that are dependent on only a portion of the primary key.




Primary key and functional dependence

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All attributes in a primary key table are functionally dependent on the
candidate attribute.




Cold Site


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Facility usually with air-conditioned space, a raised floor, telephone
connections, and computer ports into which a subscriber can move
equipment




Eliminating data redundancy


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An advantage of the centralized database approach




Schema


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A complete description of the configuration of record types, data items
and the relationships among them. Defines the overall organizational view
of the data.

, Pervasive Control Plans


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Control plans that relate to a multitude of goals and processes. Like the
control environment, they provide a climate or set of surrounding
conditions in which the various business processes operate.




COSO: Control Activities


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The actions established through policies and procedures that help ensure
that management's directives to mitigate risks to the achievement of
objective are carried out.




COSO: Control Environment


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the set of standards, processes, and structures that provide the basis for
carrying out internal control across the organization.




Worm


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ACCT 360
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ACCT 360

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