AICPA Top Technology Issues for CPAs

These flashcards cover key terms and concepts related to the top technology issues for CPAs, focusing on information security, fraud, and operational resilience.

Information Security Management

Top technology issue impacting CPAs, focused on protecting data confidentiality, integrity, and availability.

CIA Triad

Framework that includes Confidentiality, Integrity, and Availability in information security.

Virus

A self-replicating program that modifies other files or programs.

Worm

A self-contained program that propagates through networks.

Trojan Horse

A malicious program that appears to be legitimate.

Spam

Unsolicited bulk messages sent over the internet.

Botnet

A network of hijacked systems controlled remotely.

Denial-of-Service (DoS)

An attack that disrupts access to resources or delays operations.

Spyware

Software that secretly gathers information from a user.

Spoofing

The act of falsifying the source of network packets.

Social Engineering

A tactic used to trick individuals into giving up confidential information.

Encryption

The process of converting plaintext into unreadable ciphertext using algorithms and keys.

Symmetric-Key Encryption

Encryption using the same key for both encryption and decryption.

Asymmetric-Key Encryption

Encryption using a pair of keys: a public key and a private key.

Digital Signatures

Tools used to ensure data integrity and authenticate the document creator.

Certificate Authority (CA)

A trusted entity that issues and revokes digital certificates.

Public Key Infrastructure (PKI)

System administering public/private key pairs and digital certificates.

Fraud

An intentional illegal act characterized by deceit and violation of trust.

Fraud Triangle

A model that includes Incentive/Pressure, Opportunity, and Rationalization, identifying factors that lead to fraud.

Computer Fraud and Abuse Act (CFAA)

A law making it a federal crime to access protected computers without authorization.

Vulnerability

A characteristic of IT resources that can be exploited to cause harm.

Disaster Recovery Planning (DRP)

A documented plan to restore operations and infrastructure after a disaster.

Business Continuity Management (BCM)

A broader strategy ensuring continuous business operation during disruptions.

ISO 22301

An international standard providing a framework for Business Continuity Management Systems (BCMS).