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30 Cards in this Set
- Front
- Back
System
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A set of interdependent elements that together accomplish specific objectives.
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Subsystem
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A system within a system.
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Information System (IS), Management Information System (MIS)
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A man-made system that generally consists of an integrated set of computer-based components and manual components established to collect, store, and manage data and to provide output information to users.
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Accounting Information System
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A subsystem of an IS that collects, processes, and reports information related to the financial aspects of business events.
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Operations Process
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A man-made system consisting of the people, equipment, organization, policies, and procedures whose objective is to accomplish the work of the organization.
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Management Process
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A man-made system consisting of the people, authority, organization, policies, and procedures whose objective is to plan and control the operations of the organization.
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Information
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Data that are presented in a form that is useful in a decision-making activity.
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Data
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Facts or figures in raw form.
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Understandability
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Enables users to perceive the information's significance.
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Relevance
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Capable of making a difference in a decision-making situation by reducing uncertainty or increasing knowledge for that particular decision.
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Timeliness
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Information that is available to a decision maker before it loses its capacity to influence a decision.
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Predictive Value or Feedback Value
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Improves a decision-maker's capacity to predict, confirm, or correct earlier expectations.
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Neutrality or Freedom from Bias
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A principle that the information is objective.
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Comparability
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The information quality that enables users to identify similarities and differences in two pieces of information.
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Validity
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Information about actual events and objects.
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Accuracy
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The correspondence or agreement between the information and the actual events or objects that the information represents.
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Completeness
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The degree to which information includes data about every relevant object or event necessary to make a decision and includes that information only once.
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Matrix
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A tool designed to help you analyse a situation and relate processes to desired results.
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Decision Making
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The process of making choices, which is the central activity of all management.
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Structured Decisions
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Decisions that are relatively repetitive or routine.
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Unstructured Decisions
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Decisions that are non-repetitive or happen infrequently.
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Enterprise Database
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The central repository for all the data related to the enterprise's business activities and resources.
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Effectiveness
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Deals with information being relevant and pertinent to the business process as well as being delivered in a timely, correct, consistent, and usable manner.
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Efficiency
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Concerns the provision of information through the optimal (most productive and economical) use of resources.
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Confidentiality
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Concert the protection of sensitive information from unauthorized disclosure.
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Integrity
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The accuracy and completeness of information as well as to its validity in accordance with business values and expectations.
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Availability
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Relates to information being available when required by the business process now and in the future. It also concerns the safeguarding of necessary resources and associated capabilities.
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Compliance
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Deals with complying with the laws, regulations, and contractual arrangements to which the business process is subject - that is externally imposed business criteria, as well as internal policies.
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Reliability
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Relates to the provision of appropriate information for management to operate the entity and exercise its fiduciary and governance responsibilities.
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Consistent
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Comparing the same object or event collected at two points in time.
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