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On-Line Computer Systems: A. B. C. D

On-line computer systems allow users to directly access data and programs through terminal devices. These systems can consist of mainframe computers, minicomputers, or a network of connected PCs. When an entity uses an on-line system, the technology is likely complex and linked to its strategic business plans. Auditors may require special IT skills to understand the implications of responses from the system. On-line systems enable users to directly initiate functions like transactions, inquiries, and report and master file updates.

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0% found this document useful (0 votes)
53 views1 page

On-Line Computer Systems: A. B. C. D

On-line computer systems allow users to directly access data and programs through terminal devices. These systems can consist of mainframe computers, minicomputers, or a network of connected PCs. When an entity uses an on-line system, the technology is likely complex and linked to its strategic business plans. Auditors may require special IT skills to understand the implications of responses from the system. On-line systems enable users to directly initiate functions like transactions, inquiries, and report and master file updates.

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Trois
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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On-Line Computer Systems

On-line computer systems are computer systems that enable users to access data and programs directly through terminal devices. Such
systems may comprise mainframe computers, minicomputers or a network of connected PCs. When the entity uses an on-line computer
system, the technology is likely to be complex and linked with the entity's strategic business plans. The audit team may require special IT skills
to make enquiries and to understand the implications of the responses obtained.1 The auditors may need to consider using the work of an
expert

On-line systems allow users to directly initiate various functions such as:

a. entering transactions (for example, sales transactions in a retail store, cash withdrawals in a bank and shipment of goods in a plant)
b. making enquiries (for example, current customer account status or balance information)
c. requesting reports (for example, a list of inventory items with negative "on hand" quantities)
d. updating master-files (for example, setting up new customer accounts and changing general ledger codes);

Workstation is a special computer designed for technical or scientific applications. Intended primarily to be used by
one person at a time, they are commonly connected to a local area network and run multi-user operating systems.
The term workstation has also been used loosely to refer to everything from a mainframe computer terminal to a PC
connected to a network, but the most common form refers to the group of hardware offered by several current and
defunct companies such as Sun Microsystems, Silicon Graphics, Apollo Computer, DEC, HP, NeXT and IBM
A computer terminal is an electronic or electromechanical hardware device that is used for entering data into, and
displaying or printing data from, a computer or a computing system.
A terminal (monitor and keyboard) that contains processing power. Intelligent terminals include memory and a processor to perform
special display operations. In contrast, a dumb terminal has no processing capabilities; it must rely entirely on the central computer.

A terminal with built-in processing capability, but no local disk or tape storage. It may use a general-purpose CPU or
may have specialized circuitry as part of a distributed intelligence system. Contrast with dumb terminal.

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