KASNEB CICT key terms

A column or set of columns whose values uniquely identify each row in a database table, and which cannot be null or duplicated within that table.

A column in one table that holds values matching the primary key of another table, used to enforce referential integrity between related records.

The process of structuring tables to reduce duplicated data and update anomalies by applying progressive rules, called normal forms, to relationships between attributes.

A rule ensuring that every foreign key value matches an existing primary key value, so records cannot point to parents that do not exist.

Unnecessary repetition of the same data in more than one place, which wastes storage and increases the risk of inconsistent updates.

The accuracy, consistency and completeness of stored data throughout its lifecycle, maintained through validation rules, access controls and sound database design.

Automated checks applied to data as it is entered, such as range, format, length and presence checks, to reject values that break business rules.

A chronological record of system activity that shows who did what and when, enabling reconstruction of events for security review and compliance purposes.

Hardware or software that filters network traffic against a set of rules, allowing approved connections and blocking unauthorised access to a protected network.

Converting readable data into ciphertext using a key, so that only parties holding the correct key can restore and read the original information.

Any software written to damage, disrupt or gain unauthorised access to a system, including viruses, worms, trojans and ransomware.

A social engineering attack that sends fraudulent messages appearing to come from a trusted source, tricking recipients into revealing credentials or clicking harmful links.

Manipulating people into breaking security procedures or disclosing confidential information, exploiting trust rather than technical weaknesses.

A cryptographic value attached to a message that lets the recipient verify the sender's identity and confirm the content has not been altered.

The assurance that a party cannot later deny having sent a message or performed a transaction, typically achieved through digital signatures and retained logs.

Delivery of computing services such as storage, processing and software over the internet, billed on demand and managed by a third-party provider.

Documented procedures for keeping essential operations running, or restoring them quickly, after a disruption such as system failure, fire or cyber incident.

The technical arrangements, including backups and alternate sites, for rebuilding IT systems and data after a major failure or disaster.

A recording system in which every transaction affects at least two accounts, with total debits always equalling total credits, keeping the ledger balanced.

Accounting that records income when earned and expenses when incurred, regardless of when cash changes hands, matching costs to the periods they relate to.

The rule that expenses should be recognised in the same period as the revenues they helped generate, so reported profit reflects true performance.

An amount paid in advance for goods or services not yet received, recorded as an asset until the benefit is consumed.

A cost that has been incurred but not yet paid or invoiced at the reporting date, recorded as a liability and an expense.

A list of all ledger account balances at a given date, used to check that total debits equal total credits before financial statements are prepared.

A temporary ledger account holding entries whose correct destination is unclear, cleared once the error or missing information is investigated and resolved.

Systematic allocation of the cost of a non-current asset over its useful life, reflecting consumption of economic benefit rather than market value.

Spending on acquiring or improving non-current assets that will benefit several accounting periods, recorded on the balance sheet rather than as an expense.

Spending on day-to-day running costs consumed within the current period, such as rent, wages and repairs, charged to the income statement.

The assumption that an entity will continue operating for the foreseeable future, so assets are not valued at forced-sale prices.

The auditor's formal conclusion on whether financial statements present a true and fair view, issued as unmodified, qualified, adverse or a disclaimer.

The policies and procedures management designs to safeguard assets, ensure reliable records and prevent or detect errors and fraud.

Dividing tasks so that no single person controls a whole transaction from start to finish, reducing the chance of undetected error or fraud.

The system of rules, practices and processes by which a company is directed and controlled, balancing stakeholder interests and accountability.

A legal obligation of directors and officers to act in the best interests of the company, exercising care, skill and good faith.

A situation where a person's private interest could improperly influence decisions made in their official role, requiring disclosure and often recusal.

The excess of current assets over current liabilities, measuring the short-term funds available to run daily operations.

A liquidity measure calculated as current assets divided by current liabilities, showing the ability to meet obligations falling due within a year.

The ease with which an asset can be converted into cash without significant loss of value, and the ability of a business to meet short-term obligations.

A financial statement classifying cash movements into operating, investing and financing activities, reconciling opening and closing cash balances.

The sum of a project's future cash flows discounted to today's value at a required rate, minus the initial investment; a positive result signals acceptance.

The discount rate at which a project's net present value equals zero, representing the annual return the investment is expected to earn.

The rate used to convert future cash flows into present value, reflecting the time value of money and the risk of the investment.

The principle that money available now is worth more than the same amount later, because it can be invested to earn a return.

The level of sales at which total revenue equals total cost, so the business makes neither profit nor loss.

Sales revenue minus variable costs, being the amount each sale contributes towards covering fixed costs and then generating profit.

The amount by which actual or budgeted sales exceed the break-even level, indicating how far sales can fall before losses begin.

The number of subordinates reporting directly to one manager, which affects supervision quality, communication speed and organisational structure.

Assigning specific tasks and the authority to complete them to a subordinate, while the manager retains overall accountability for results.

The formal arrangement of roles, reporting lines and groupings within an entity, defining who answers to whom and how work is coordinated.

A planning tool that assesses an organisation's internal strengths and weaknesses alongside external opportunities and threats to inform strategy.