Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
GLOSSARY
1. Accounting system : the methods and records established to identify, assamble, analyze,
classify, record, and report the organizations transactions and to maintain accountability for
the related assets and liabilities.
2. Aging : identification of unprocessed or retained items in files according to their date, usually
the transaction date.
3. Amount control total : totals of homogeneous amounts for a group of transactions or
records, usually dollars or quantities.
4. Anticipation : the expectation of a given transaction or event at a particular time
5. Application controls : specific to individual applications
6. Application controls matrix : a structured form of analysis that utilizes a matrix of application
controls
7. Approval : the acceptance of a transaction for processing after it is initiated
8. Audit committee : subcommittee of the board of directors that is charged will overall
responsibility for the organizations financial report.
9. Audit trail : financial totals that appear in a general ledger account can be supported by
evidence concerning all the individual transactions that comprise that total and vice versa
10. Authorization : limits the initiation of a transaction or performance of an activity to selected
individuals.
11. Batch control : any type of control total or count applied to a specific number of transaction
documents or to the transaction documents that arrive within a specific period of time.
12. Batch control log : synonym for control register
13. Batch control ticket : synonym for transmittal document
14. Batch sequence : synonym for batch serial numbers
15. Batch serial numbers : batches of transaction documents are numbered consecutively and
accounted
16. Batch totals : synonym for batch control
17. Cancelation : identification of transaction documents in order to prevent their further or
repeate use after they have performed their function
18. Clearing account : an amount that result from the processing of independent items of
equivalent value. Net control value should equal zero.
19. Collusion : agreement or conspiracy among two or more people to commit fraud
20. Control environment : the collective effect of various factors on establishing, enhancing, or
mitigating the effectiveness of specific policies and procedures
21. Control procedures : the policies and procedures in addition to the control environment and
accounting system that management has established to provide reasonable assurance that
specific entity objectives will be achieved
22. Control register : a log or register indicating the disposition and control values of batches or
transactions
23. Corporate crime : white-collar crime that benefits a company or organization, rather that the
individuals who perpetrate the fraud.
24. Corrective controls : act to correct errors
25. Detective control : act to uncover errors and fraud after they have occurred
26. Document control total : a count of the number of individual documents
27. Dual control : the assignment of two individuals to perform the same work task in unison
28. Endorsement : the making of a form or document so as to direct or restrict its further
processing
29. Exposure : the potential financial effect of an event multiplied by its probability of occurrence
30. Fidelity bond : a contract with an insurance company that provides a financial guarantee of
the honesty of the individual who is named in the bond contract
31. Forensic accounting : an activity concerned with preventing and detecting fraud
32. Fraudulent financial reporting : intentional or reckless conduct, whether by purposeful act or
omission, that results in materially misleading financial statements
33. General controls : affect all transaction processing
34. Hash total : a meaningless total that is useful for control purposes only
35. Input controls : designed to prevent or detect errors in the input stage of data processing
36. Internal accounting control : the plan of organization and the procedures and records that
are concerned with the safeguarding of assets and reliability of financial statements
37. Internal control questionnaire : a set of questions pertaining to internal controls in an
application area
38. Internal control structure : the policies and procedures established to provide reasonable
assurance that specific organizational objectives will be archieved
39. Line control count : a count of the number of lines of data on one or more documents
40. Management audit : internal audit services to management that extend beyond the financial
activities of the organization
41. Management fraud : diversion of assets or misrepresentation of assets by management
42. Operational audit : synonym for management audit
43. Output controls : designed to check that input that and processing resulted in valid output
and that outputs are properly distributed
44. Preventative controls : act to prevent errors and fraud before they happen
45. Processing controls : designed to provide assurances that processing has occurred
according to intended specifications and that no transactions have been lost or incorrectly
inserted into the processing stream
46. Reasonable assurance : principle that the costs of controls should not exceed their benefits
47. Risk : the probability of occurrence of an event
48. Run-to-run totals :utilization of output control totals resulting from one process as input
control totals over subsequent processing
49. Segregation of duties : responsibilities for authorization, custody, and record keeping for
handling and processing of transactions are separated
50. Supervision : the direct monitoring of personnel performance by an employee who is so
charged
51. Suspense account : a control total for items awaiting further processing
52. Suspense file : a file containing unprocessed or partially processed items awaiting further
action
53. Tickler file : a control file consisting of items sequenced by age for processing or follow-up
purposes
54. Transmittal document : the medium for communicating control totals over movement of data,
particularly from source to processing point or between processing point
55. Upstream resubmission : the resubmission of corrected error transactions backward (i.e.,
upstream) in the flow of transaction processing so that they pass through all or more of the
detective controls that are exercised over normal transactions
56. White-collar crime : deceitful diversion of assets from proper use or deceitful
misrepresentation of assets by an act or series of acts that are nonviolent in nature
TERJEMAHAN
PENGOLAHAN TRANSAKSI DAN STRUKTUR PENGENDALIAN INTERN
KAMUS
1. Sistem Akuntansi : metode dan catatan yang ditetapkan untuk mengidentifikasi, assamble,
menganalisis, mengklasifikasi, mencatat, dan melaporkan transaksi organisasi dan untuk
menjaga akuntabilitas untuk aktiva dan kewajiban yang bersangkutan.
2. Aging: identifikasi barang yang belum diolah atau disimpan dalam file berdasarkan tanggal
mereka, biasanya tanggal transaksi.
3. Jumlah total kontrol: total jumlah homogen untuk kelompok transaksi atau catatan, biasanya
dolar atau kuantitas.
4. Antisipasi: harapan suatu transaksi atau peristiwa yang diberikan pada waktu tertentu
5. kontrol Aplikasi: khusus untuk setiap aplikasi
6. Aplikasi kontrol matriks: bentuk terstruktur analisis yang memanfaatkan matriks kontrol
aplikasi
7. Persetujuan: penerimaan transaksi untuk diproses setelah dimulai
8. Komite Audit: subkomite dari dewan direksi yang dibebankan akan tanggung jawab
keseluruhan untuk laporan keuangan organisasi.
9. Audit trail: totas keuangan yang muncul dalam rekening buku besar dapat didukung oleh
bukti mengenai semua transaksi individual yang terdiri total dan sebaliknya
10. Otorisasi: membatasi inisiasi transaksi atau kinerja suatu kegiatan individu yang dipilih.
11. kontrol Batch: jenis kontrol total atau menghitung diterapkan pada jumlah tertentu dokumen
transaksi atau dokumen transaksi yang tiba dalam jangka waktu tertentu.
12. Batch kontrol log: sinonim untuk register kontrol
13. Batch tiket kontrol: sinonim untuk dokumen pengiriman
14. Batch urutan: sinonim untuk nomor seri bets
15. Batch nomor seri: batch dokumen transaksi diberi nomor berurutan dan
dipertanggungjawabkan
16. total Batch: sinonim untuk kontrol batch
17. Pembatalan: identifikasi dokumen transaksi untuk mencegah penggunaan lebih lanjut atau
repeate mereka setelah mereka telah melakukan fungsi mereka
18. akun Kliring: jumlah yang dihasilkan dari pengolahan barang independen nilai setara. Nilai
kontrol bersih harus sama dengan nol.
19. Kolusi: kesepakatan atau konspirasi antara dua atau lebih orang untuk melakukan penipuan
20. Pengendalian Lingkungan: efek kolektif berbagai faktor dalam mendirikan, meningkatkan,
atau mengurangi efektivitas kebijakan dan prosedur tertentu
21. Prosedur pengendalian: kebijakan dan prosedur di samping lingkungan pengendalian dan
sistem akuntansi manajemen telah dibentuk untuk memberikan keyakinan memadai bahwa
tujuan entitas tertentu akan tercapai
22. Kontrol register: log atau mendaftar menunjukkan disposisi dan kontrol nilai batch atau
transaksi
23. Kejahatan korporasi: kejahatan kerah putih yang menguntungkan suatu perusahaan atau
organisasi, bukan bahwa orang yang melakukan penipuan tersebut.
53. Tickler file: file kontrol yang terdiri dari item diurutkan berdasarkan usia untuk pengolahan
atau tujuan tindak lanjut
54. Dokumen penularan: media untuk berkomunikasi total kontrol atas pergerakan data,
terutama dari sumber ke titik pengolahan atau antara titik pengolahan
55. resubmission Hulu: the resubmission transaksi kesalahan dikoreksi belakang (yaitu, hulu)
dalam aliran proses transaksi sehingga mereka melewati semua atau lebih dari kontrol
detektif yang dilakukan atas transaksi yang normal
56. kerah putih kejahatan: pengalihan menipu aset dari penggunaan yang tepat atau keliru
menipu aset oleh tindakan atau serangkaian tindakan yang non-kekerasan di alam
BAB VI
COMPUTER AND INFORMATION SYSTEM SECURITY
GLOSSARY
1. Active threats : computer fraud and computer sabotage
2. Archive bit : a bit used to determine whether a file has been altered
3. Biometric hardware authentication : system that automatically identify individuals based on
their fingerprints, hand sizes, retina patterns, voice patterns, and other personal features
4. Call-back modem : when a users call is answered, the device requests a user number and
password. If this information is entered correctly, the modem then calls the user back by
dialing a preauthorized phone number
5. Chief Sequrity Officer (CSO) : individual charged with management of the computer security
system
6. Cold site : an alternate computing site that contains the wiring for computers but no
equipment
7. Computer Fraud and Abuse Act : makes it a federal crime to knowingly and with intent
fraudulently gain unauthorized access to data stored in the computers of financial
institutions, the federal government, or computers operating in interstate or foreign
commerce
8. Computer security : the practice of controlling the special risks associated with computerized
information systems
9. Computer security system : the subsystem of the organization that controls these risks.
10. Consensus-based protocols : systems that contain an odd number of CPU processors; if
one processor disagrees with the others, it is thereafter ignored
11. Database shadowing : a duplicate of all transactions is automatically recorded
12. Diffrerential backup : an incremental backup in which the file archive bits are not reset to 0
during the backup process.
13. Disaster recovery plan : a contingency plan for recovering from disasters
14. Disk mirroring : fault-tolerant processing control that involves writing all data in parallel to
two disks
15. Disk shadowing : synonym for disk mirroring
16. Emergency operations center : a predesignated site designed to assist in disaster recovery
17. Emergency response team : individuals who direct the execution of a disaster recovery plan
18. Encryption : the transformation of input data referred to as plaintext or cleartext to ciphertext
using a cryptographic technique
19. Escalation procedures : state the conditions under which a disaster should be declared, who
should declare it, and who that person should notify when executing the declaration
20. Fault-tolerant system : use of redundant components such that if one part of the system
fails, a redundant part immediately takes over, and the system continues operating with little
or no interruption
21. File-access controls : prevent unauthorized access to both data and program files
22. Flagging : marking and locking out a disk or DASD sector so that it will not be used again
after it has been found to be unreliable.
23. Flying-start site : an alternate processing site that contains the necessary wiring and
equipment, and also up to date backup data and software
24. Full backup : all files on a given disk are backed up
25. Hackers : individuals who attack computer systems for fun and challenge
26. Hot site : an alternate computer processing site that contains the wiring and the equipment
as well
27. Incremental backup : all files whose archive bit is set to 1 are backed up
28. Information systems security : synonym for computer security
29. Intruders : anyone who accesses computer equipment, data, or files without proper
authorization
30. Layered approach to access control : erecting multiple layers of access control that separate
a would-be perpetrator from potential targets
31. Locked files : a program can be run but not looked at or altered
32. Logic bomb : a dormant piece of code placed in a computer program for later activation by a
specific event
33. Passive threats : system faults and natural disasters
34. Piggybacking : the interception of legitimate information and substitution of fraudulent
information in its place
35. Public-key encryption : an encryption method that allows secure messages to be
communicated without any concern about someone intercepting the key
36. Qualitative approach to risk assessment : a systems vulnerabilities and threats are listed
and subjectively ranked in order of their contribution to the companys total loss exposures
37. Quantitative approach to risk assessment : each loss exposure is computed as the product
of the cost of an individual lost times the likelihood of its occurrence
38. Read-after-write checks : a DASD (e.g., disk drive) rereads a sector after writing it to disk,
confirming that it was written without error
39. Reciprocal disaster agreement : synonym for shared contingency agreement
40. Risk management : the process of assessing and controlling computer system risks
41. Risk-seeking perpetrator : one who will take very big risks for a small reward
42. Rollback processing : transactions are not written to disk until they are complete so that if
power fails or another fault occurs while a transaction is being written, the database program
may automatically roll itself back to its prefault state
43. Service bureau : provides data processing services to companies who choose not to
process their own data
44. Shared contingency agreement : an agreement between two companies in which each
company agrees to help the other with disaster recovery should the need arise
45. Site-access controls : controls that physically separate unauthorized individuals from
computer resources
46. Software piracy : the copying and distributing of copyrighted software without permission
14. Disk mirrorin: kontrol pengolahan fault-tolerant yang melibatkan menulis semua data secara
paralel untuk dua disk
15. Disk membayangi: sinonim untuk disk mirroring
16. Pusat operasi Darurat: situs predesignated dirancang untuk membantu dalam pemulihan
bencana
17. Tim tanggap darurat : individu yang mengarahkan pelaksanaan rencana pemulihan
bencana
18. Enkripsi: transformasi input data disebut sebagai plaintext atau cleartext untuk ciphertext
menggunakan teknik kriptografi
19. Prosedur Eskalasi: menyatakan kondisi di mana bencana harus dinyatakan, siapa yang
harus menyatakannya, dan siapa orang yang harus memberitahu ketika menjalankan
deklarasi
20. Toleransi kegagalan sistem: penggunaan komponen berlebihan sehingga jika salah satu
bagian dari sistem gagal, bagian berlebihan segera mengambil alih, dan sistem terus
beroperasi dengan sedikit atau tanpa gangguan
21. File akses kontrol: mencegah akses tidak sah ke data dan file program
22. Pemberian tanda: tanda dan mengunci sektor disk atau DASD sehingga tidak akan
digunakan lagi setelah telah ditemukan dapat diandalkan.
23. Flying-start site: situs pengolahan alternatif yang berisi kabel dan peralatan yang diperlukan,
dan juga up to date backup data dan perangkat lunak
24. backup lengkap: semua file pada disk yang diberikan yang didukung
25. Hacker: orang yang menyerang sistem komputer untuk bersenang-senang dan tantangan
26. Hot site: situs pemrosesan komputer alternatif yang berisi kabel dan peralatan serta
27. Incremental backup: semua file yang bit arsip diatur ke 1 yang didukung
28. Informasi sistem keamanan: sinonim untuk keamanan komputer
29. Penyusup: siapa saja yang mengakses peralatan komputer, data, atau file tanpa otorisasi
yang tepat
30. pendekatan berlapis untuk mengakses kontrol: mendirikan beberapa lapisan kontrol akses
yang memisahkan seorang calon pelaku dari target potensial
31. file Terkunci: program dapat dijalankan tetapi tidak melihat atau diubah
32. Logic bom: sepotong aktif kode ditempatkan dalam sebuah program komputer untuk
aktivasi kemudian oleh peristiwa tertentu
33. ancaman Pasif: kesalahan sistem dan bencana alam
34. Membonceng: intersepsi informasi yang sah dan penggantian informasi palsu di tempatnya
35. enkripsi Public-key: metode enkripsi yang memungkinkan pesan yang aman untuk
dikomunikasikan tanpa kekhawatiran apapun tentang seseorang mencegat kunci
36. pendekatan kualitatif untuk penilaian risiko: kerentanan dan ancaman sistem tercatat dan
subyektif peringkat dalam urutan kontribusi mereka terhadap total eksposur kerugian
perusahaan
37. pendekatan kuantitatif untuk penilaian risiko: kehilangan setiap eksposur dihitung sebagai
produk dari biaya individu kehilangan kali kemungkinan kejadian tersebut
38. Baca-setelah-menulis cek: DASD (misalnya, disk drive) membaca ulang sektor setelah
menulis ke disk, mengkonfirmasikan bahwa itu ditulis tanpa kesalahan
39. perjanjian bencana Reciprocal: sinonim untuk berbagi perjanjian kontingensi
40. Manajemen Risiko 40: proses menilai dan mengendalikan risiko sistem komputer
41. Risiko-mencari pelaku: orang yang akan mengambil risiko yang sangat besar bagi hadiah
kecil
42. Rollback pengolahan: transaksi tidak ditulis ke disk sampai mereka lengkap sehingga jika
listrik padam atau kesalahan lain terjadi saat transaksi sedang ditulis, program database
dapat secara otomatis memutar sendiri kembali ke keadaan prefault nya
43. Layanan biro: menyediakan layanan pengolahan data kepada perusahaan yang memilih
untuk tidak memproses data mereka sendiri
44. bersama perjanjian kontingensi: perjanjian antara dua perusahaan di mana setiap
perusahaan setuju untuk membantu yang lain dengan pemulihan bencana harus perlu
timbul
45. Site Akses kontrol: kontrol bahwa individu yang tidak sah secara fisik terpisah dari sumber
daya komputer
46. Pembajakan perangkat lunak: menyalin dan mendistribusikan perangkat lunak berhak cipta
tanpa izin
47. Sistem kontrol akses: kontrol perangkat lunak berorientasi dirancang untuk menjaga
pengguna yang tidak sah dari menggunakan sistem dengan cara seperti nomor rekening,
password, dan perangkat keras
48. konsol Sistem: workstation atau terminal yang didedikasikan semata-mata untuk
penggunaan operator komputer
49. kesalahan Sistem: komponen sistem kegagalan, seperti kegagalan disk atau listrik padam
50. Ancaman: eksploitasi potensi kerentanan sistem
51. Trapdoor: sebagian dari program komputer yang memungkinkan seseorang untuk
mengakses program sementara melewati keamanan normal
52. Trojan horse: program destruktif yang menyamar sebagai yang sah
53. Virus Program: mirip dengan kuda Trojan tetapi dapat menyebarkan dirinya ke program lain,
"menginfeksi" mereka dengan virus yang sama
54. Kerentanan: kelemahan dalam sistem
55. Watchdog prosesor: prosesor CPU kedua yang mengambil alih pengolahan jika sesuatu
terjadi pada prosesor CPU pertama
56.Worm: jenis program virus yang menyebar sendiri melalui jaringan komputer