What is a transaction processing system?

A transaction processing system is a type of information technology system that processes or executes transactions that occur in the normal course of business. Examples include receiving orders from customers, processing shipments to customers, paying employees, etc. Transaction processing systems are not typically uses to make strategic decisions.
Difference between read and write access?

In the IT section of the CPA exam, candidates should be familiar with the difference between read and write access and what type of access is appropriate for a given scenario. Read access allows the user to only view or read the contents. Write access allows the user to view and modify the contents. So…
What is off-site mirrored web hosting?

Off-site mirrored web hosting is critical for companies that have an ecommerce presence. The company would have a on-site hosting and would replicate all of their data at the off-site host. If the main site faces interruption or goes down, the off-site picks up hosting duties and the ecommerce website would not go down.
SQL Commands tested on the CPA exam

The BEC section of the CPA exam will test whether a candidate understands the basic commands used in SQL. These SQL commands must use the correct syntax. Syntax is the way the command must be structured by itself or with other commands to properly retrieve the data. There are four categories of SQL commands: 1)…
CPA Review with virtual reality?

Universal CPA Review is using virtual reality to teach complex accounting and auditing topics to students sitting for the CPA exam and majoring in accounting. The CPA exam is full of complex and difficult topics that students must learn to apply for the exam. However, if they haven’t performed this task in their day job,…
What are the key roles in an IT department?

For the BEC section of the CPA exam, you should understand the four key roles within an IT department. These four key roles are: Systems analyst, Operator, Data librarian, and Programmer. Systems Analyst: A systems analyst is responsible for analyzing, designing, and implementing a company’s information systems. The systems analyst would be responsible for determining…
What is an acceptable use policy (AUP)?

An acceptable use policy (also referred to as a fair use policy) specifically states how a company’s network systems, or websites may be used. Prior to employees receiving access, they would have to agree and sign an acceptable use policy. An acceptable use policy can have a number of different elements, but in general, the…
Data Visualization on the BEC Exam

Data visualization is the process of taking data sets and turning them into graphic representations. Data visualization allows you to bring data to life and allows you to “see” trends and patterns that otherwise would be very difficult to identify in data sets. Just like pictures are easier for humans to process than text, the…