Accounting Information Systems: The Processes and Controls, 2nd Edition

KEY TERMS

Accounting information system	File
Application controls	General controls
Automated matching in purchasing	Indexed sequential access method
Batch processing	Information technology
Bit	Internal controls
Business process	IT enablement
Business process reengineering	IT governance
Byte	LAN
Corporate governance	Master file
Data mining	Online processing
Data warehouse	Operational database
Database	Point of sale systems
E-business	Random access
Electronic data interchange	Real-time processing
Electronic invoice presentment and payment	Record
Enterprise resource planning software	Sequential access
Enterprise risk management	Supply chain
E-payables	Supply chain management
Evaluated receipt settlement	Transaction file
Field	Vendor