What does online analytical processing mean on the CPA exam?
Online analytical processing. Processing optimized for querying accumulated data across many dimensions, as a data warehouse does. Its counterpart is online transaction processing, optimized for recording transactions quickly. They are tuned for opposite things, so reporting usually runs against a copy.
Which CPA exam sections use online analytical processing?
Online analytical processing appears in the ISC section of the CPA exam.
Related terms
- data warehouse: A separate store holding integrated historical data organized for analysis, rather than for running the business day to day.
- information-processing control: A control over processing in an IT application or a manual information process that directly addresses a risk to the integrity of information.
- processing integrity: One of the trust services categories: system processing is complete, valid, accurate, timely and authorized.
- SOC 2 report: A report on a service organization's controls against the trust services criteria, covering security plus any of availability, processing integrity, confidentiality, and privacy that are selected.
- accumulated earnings and profits: The C corporation earnings and profits an S corporation carries into S status.
- extract, transform, load: The sequence that moves data from source systems into a data warehouse: extract from the sources, transform into a common structure, then load into the target.