CBIA021 – Business
Information
Systems
MOILA MM
ADMINISTRATION ASPECTS
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Learner guide
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Prescribed Textbooks – A how to….guide to computers
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Consultation Hours – Thursdays from 09:00 till 15:00
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Concept Tests – Learner Guide
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Assessments. 27 Feb and 16 April 2024
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Assessment Weighting: 35% Test 1, 45% for Test 2,
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Class Attendance Register – 75% Attendance Register
Introduction – Why CBIA
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DIGITAL ACUMEN – SAICA
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4TH INDUSTRIAL REVOLUTION IMPACT
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SKILLS SET REQUIRED TO REMAIN RELEVANT
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DATA ANALYSIS AND DATA-VISUALISATION
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DECISION-MAKING FOR ACCOUNTANTS

ANALYTICS AND PROBLEM-SOLVING

DATA KNOWLEDGE AND STRATEGY
DATA AND
TECHNOLOGY
Learning Objectives
At the end of this module, you should have gained
knowledge of the following aspects:
Understand technology revolution and technologies of the 4th
Industrial revolution.
 Accountants role and use of data.
 Assimilate knowledge of data versus information and basic data
concepts.
 Understand how characteristics of data may affect its quality.
 Know how and where to store data and access stored data (Local,
Service provider and Cloud).
 Understand DBMS and advantages of each type of DBMS.
 Understand how data connects the world – The Web, Intranet and
Extranet.
 Describe and explain effect of Data protection and privacy.

Data and technology – Technology
Revolution
Industrial 4.0 Technologies
Buzz words in today technology world.

Artificial Intelligence.

Robotics

Automation

Big Data

Gene editing

Machine Learning

Additive Manufacturing

Internet of things and Internet of People
?
Self-Study.
Research and
understand the
meaning of
each
technology.
Importance of data to
Accountants
Data versus information and basic
data concepts

Data is raw facts – Facts that are not yet processed and have no
meaning attached to them. E.g List of prospective applicants for SoA
2024.

Information – Data with meaning. Processed data with context.

Data is Asset - Ultimate purpose of all business information systems is to
help businesses use information as an organizational resource.
Data quality and Characteristics

Data quality is essential and determines whether data can be used for
its intended purpose or not.
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Characteristics of quality data includes:
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Accuracy – Data needs to be free from errors and omission

Completeness – Incomplete information may result in misleading business
decision
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Reliable – Credible source of data should be considered

Timeliness – Information should be provide soon enough to allows proper
decision making

Relevance – Relates to the context intended for.
Data Storage

Data may be stored on a local server or cloud-server.

Local server (A.K.A on-premises) refers to database and related
applications hosted on the premises of the organisation – Data is stored
physically on the premises of the entity.
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Cloud Server refer to database and application stored in cloud with no
physical substance.

Management evaluation of which server to use and decision making.

Some of the factors to consider before choosing on the storage server
includes: Next Slide…….
Factors to consider
Cloud – Server
Local – On premises Server
Cost
Most cloud-based storage operate on a payas-you-go model reducing the start-up cost,
hardware and maintenance
Local servers will require significant upfront
cost for infrastructure, hardware and
software for storage.
Control
Organisation has limited control over its
database and its management. Should there
be a failure from cloud service provider,
organisation cannot access its data.
Organisation has full control and access
of their data and is ultimately responsible
for the control. Entity may enforce its own
compliance regulations and laws
Security
Entrusting third party with data may comprise
confidentiality and integrity of data. In most
cases, it contravenes data policies of the
organisation.
Data remains within the security fences
and firewalls of the organisation
Customisation
The design and customs are predefined by the
cloud-server service provider.
Organisation has the ability to design and
customise databases to its own
specification.
Scalability
Allows an organisation to easily increase or
decrease resources based on demand without
upfront capital investment.
Scaling is limited by hardware constrains
and database limitations.
Performance
Service provider provides high data availability
and low failure tolerance for service ratings.
Local databases are normally subjected
to failure and disruption with logs taking
longer than anticipated.
DATABASE MANAGEMENT SYSTEMS
(DBMS)

A database, the heart of an information system, is a collection of all
relevant data organized in a series of integrated files.

Microsoft Access or FileMaker Pro for home or small-office use. In a large
organization, a DBMS such as Oracle or IBM DB2 might be used.

Database can be centralised or decentralised
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Centralised - database that is located, stored, and maintained in a
single location. Mainly central computer or database system, for
example a desktop or server CPU, or a mainframe computer.

Decentralised - Database that supports data distributed across several
different sites. Does not have a central owner or single authority.
Structure of centralised and
decentralised.
Advantages of Centralised DBMS
Advantages of Centralised DBMS(Disadvantages of decentralised):
1.
Data Consistency - Centralized DBMS ensures data consistency across
the entire system. Reduces the risk of discrepancies and conflicting
information
2.
Security – security to data is implemented at a single point ensuring
easier management of access, permission and data encryption.
3.
Back-Up and recovery - Centralized databases simplify the backup
and recovery processes. Regular backups can be performed
centrally, and in the event of data loss or system failure, recovery
efforts are focused on a single database instance.
4.
Confidentiality and Integrity – Enhances the integrity and
confidentiality of information by making use of a single point.
Advantages of Centralised DBMS
5.
Cost Savings – Centralised DBMS saves on infrastructure cost as
opposed to decentralised. Cost such as operational, maintenance
and repair, support and licenses are incurred for single site(main site).
6.
System design is simplified - Changes and developments to the
system are performed cohesively and easily without having to
synchronizing multiples sites for changes.
7.
Maintenance is simplified – Maintenance are provided regularly as
less administration (Preparation, Paperwork and Patches) are
required.
Advantages of Decentralised DBMS
Advantages of Decentralised DBMS(Disadvantages of Centralised):
1.
Expandable for additional workload – provides room for additional
workload. The more the workload, the more the nodes for processing
and storage.
2.
High failure tolerance rate – Decentralised DBMS can tolerate failure
compared to the centralised. When one node/site fails, this will not
disrupt the entire systems as copies of data may be used from another
node/site.
3.
Improved performance – Decentralised DBMS can service a large
number of client at the same time with a reduced number of traffic.
4.
System Autonomy – Decentralised DBMS offers a great autonomy to
administrator of particular node/site to make decision and implement
policies independently.
Advantages of Decentralised DBMS
5.
Enables geographical sharing – Decentralised allows data to be
shared across different geographical areas which assist ensuring
compliance with laws and regulations of different regions of the global.
6.
Adaptability – The system can adapt to environmental changes easily
given that a node/site can be added or removed without disrupting
the main system.
7.
Improved data relevance – Unlike centralised DBMS , only data
relevant to the region will be stored on the node/site reducing data
redundancy and duplication.
INTERCONNECTED WORLD

Own
Learning
Research and understand what differentiate The internet, Extranet and
Intranet.
DATA PROTECTION AND SECURITY –
The need for security

Rise o I. technologies have increased vulnerability of entity’s assets.

Security break-in has emerged from hobby to profession and evident risks of associated with
information technologies.

Some of the risk associated with I. technologies includes:

Spyware – secretly gathering information about user as they browse the web

Adware – gathering information without user intent to bring relevant advert to the user’s web as they
browse
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Phishing – Sending illegitimate emails to defraud the recipient

Pharming – Directing internet users to an illegitimate site to defraud them by obtaining their valuable
information such as personal, bank accounts or secret pins

Baiting - Similar to phishing attacks. What distinguishes it from phishing is the promise that the baiter
gives to the recipient. For example, after completing this form you will receive free software or a gift
card.

Computer fraud - The unauthorized use of computer data for personal gain, such as transferring money
from another’s account or charging purchases to someone else’s account.

Additionally, computer crimes may includes: Email Spamming, Child pornography, Denial of Service
attacks, software piracy and Identity theft.
Data Protection and Security –
Objective of Data security

3 Main objectives/goals in providing data security (AKA CIA triangle):
1.
Confidentiality - means that a system must not allow the disclosing of
information by anyone who is not authorized to access it.
2.
Integrity - The security system must not allow data to be corrupted or allow
unauthorized changes to a corporate database. In financial transactions,
integrity is probably the most important aspect of a security system
because incorrect or corrupted data can have a huge impact.
3.
Availability - Computers and networks are operating and authorized users
can access the information they need without delays. It also means a
quick recovery in the event of a system failure or disaster.
Data Protection and Security:
Security Control Measures.
SECURITY CONTROL MEASURES
Biometric Systems
Policies and
Procedure
Back- Up of Data
VPN
Security Awareness
Physical Access
Control: Use of I.D Card Workshop/Training
Back- Up of Data
Encryption
Logical Access
control: Password
and username