Accounting information systems 12th SIMKIN and norman chapter 14

Chapter 14-1Chapter 14: Accounting on the Internet Introduction The Internet and the World Wide Web XBRL - Financial Reporting on the Internet Electronic Business Privacy and Security on

Chapter 14-1

Chapter 14:

Accounting on the Internet

Introduction

The Internet and the World Wide Web

XBRL - Financial Reporting on the Internet

Electronic Business

Privacy and Security on the Internet

Chapter 14-2

The Internet and World Wide Web

Internet Addresses and Software

Intranets and Extranets

The World Wide Web, HTML, and IDEA

Groupware, Electronic Conferencing, and Blogs

Chapter 14-3

Internet Addresses and

Software

Domain Address

 Also called a Uniform Resource Locator (URL)

 www.Name.com.uk

Internet Protocol (IP)

 Numeric address of domain address

 207.142.131.248

 Transmission Control Protocol (TCP)

Chapter 14-4

Intranets and Extranets

Intranets

 Based on same software as the Internet

 Internal to the organization

 Outsiders are unable to access information

Extranets

 Enable external users to access intranets

 Utilize passwords or private data communications channels

Chapter 14-5

The World Wide Web,

HTML, and IDEA

World Wide Web

 Multimedia portion of the Internet

Hypertext Markup Language (HTML)

 Editing language

 Used in design of web pages

Hypertext Transfer Protocol (HTTP)

 Communications protocol used to transfer web pages

Chapter 14-6

HTML Code

Chapter 14-7

Display of HTML Code

Chapter 14-8

Groupware, Electronic Conferencing, and Blogs

Groupware

 Allow users to complete numerous tasks electronically

 Send and receive e-mail, collaborate on work tasks, schedule appointments, share files

 Software include Exchange, Groupwise, Lotus Notes, and Outlook

Chapter 14-9

Groupware, Electronic Conferencing, and Blogs

Instant Messaging Software

 Remote users communicate in real time

Chapter 14-10

Which of the following is most likely to contain only numbers?

Chapter 14-11

Which of the following is most likely to contain only numbers?

Chapter 14-12

Which of the following enables users to view data with a web browser?

Chapter 14-13

Which of the following enables users to view data with a web browser?

Chapter 14-14

XBRL - Financial Reporting

on the Internet

eXtensible Markup Language (XML)

 Similar to HTML

 Users define their own tags

 XML tags describe the data

eXtensible Business Reporting Language

 Tags are standardized for business reporting purposes

Chapter 14-15

XBRL Code

Chapter 14-16

XBRL - Financial Reporting

on the Internet

XBRL Instance Documents and Taxonomies

 Must understand the standard tags

 Must understand the rules that govern the use of the tags

Current Status of XBRL

 XBRL International Consortium

Chapter 14-17

How XBRL Affects Accountants

Chapter 14-18

XBRL - Financial Reporting

on the Internet

The Benefits of XBRL

 Transmit financial data in standard format

 Data items are uniquely defined

 Searching for tags is easier (IDEA)

 Data is self-checking

 Automatic and reliable exchange of financial information

 Companies are not constrained to specific formats

Chapter 14-19

XBRL - Financial Reporting

on the Internet

The Drawbacks of XBRL

 Requires new users to learn, and conform to, the standards of the language

 Evolving standards require conformity to changing specifications

 No requirement for auditors to provide assurance

 Costs of transition

Chapter 14-20

All of the following are markup languages (that use edit tags) except:

Chapter 14-21

All of the following are markup languages (that use edit tags) except:

Chapter 14-22

A document file containing XBRL tags is a(n):

Chapter 14-23

A document file containing XBRL tags is a(n):

Chapter 14-24

Electronic Business

Definition

 Conduct of business with computers and data communications

Categories of Electronic Commerce

 Retail sales

 E-payments and E-wallets

 Electronic data interchange

 Cloud-computing services

Chapter 14-25

Retail Sales

Overview

 Virtual stores to sell directly to customers

 Automated AISs

Problems with Internet Retail Sales

 Legitimacy of web sites

 Reliance upon e-mails

 Reliance upon suppliers

 Click fraud

 Privacy concerns

Chapter 14-26

Advantages of Virtual Stores

Chapter 14-27

E-Payments and E-Wallets

E-Payments

 Faster, easier, and safer way to handle online transactions

 E-payment service acts as intermediary

E-Wallet

 Store consumer’s personal information

 Customers pay for purchases by providing their e-wallet account numbers

Chapter 14-28

E-Payment System

Chapter 14-29

 Shortens time from purchase to delivery

 Expanded variety of vendors

 Reduces processing costs

 Wider availability of real-time data

Chapter 14-30

Electronic Data Interchange

Electronic Data Interchange

 Transmit information over high-speed data communications channels

 Automates exchange of business information

Chapter 14-31

Chapter 14-32

Advantages of Cloud

Computing

Chapter 14-33

Cloud Computing – Backup

Provider Example

Chapter 14-34

Privacy and Identity Theft

 Use preventive controls

 Exercise reasonable caution to protect personal

information

Chapter 14-35

Safeguarding Personal Data

Chapter 14-36

Safeguarding Personal Data

Chapter 14-37

Security

Safeguarding electronic resources and limiting access to authorized users

Access Security – Authentication

 What you have – plastic card

 What you know – unique information

 Who you are - fingerprints

Chapter 14-38

Spam and Phishing

Spam

 Unsolicited e-mail messages

 Increasingly costly to organizations

Phishing

 Websites requesting personal information from consumers

 Most information is typically stored in AISs

Chapter 14-39

Social Networking

Commercial Utilization

 Public reaction to launch of new product

 Developing an online presence

Chapter 14-40

Firewalls

Purpose

 Guards against unauthorized access

 Stand-alone devices and/or software

Two Primary Methods

 Inclusion – Access Control List (ACL)

 Exclusion

Problems

 Denial-of-Service Attacks

 Spoofing

Chapter 14-41

Firewall Example

Chapter 14-42

Firewall Hardware

Chapter 14-43

Intrusion Detection Systems

Passive IDSs

 Create logs of potential intrusions

 Alert network administrators

Reactive IDSs

 Detect potential intrusions dynamically

 Log off potentially malicious users

 Program firewalls to block messages from suspected source

Chapter 14-44

Value-Added Networks

Definition

 Private, point-to-point communication channels

 Usually created for security purposes

Methods of Creation

 Blank slate, create from scratch

 Lease secure, dedicated transmission lines

 Create a Virtual Private Network (VPN)

Chapter 14-45

Value Private Networks

Definition

 Similar to a VAN

 Transmit messages over existing Internet connections

Creating Secure Data Transmission

 Use “tunneling” security protocols

 Encrypt transmitted data

 Authenticate remote computer

Chapter 14-46

VAN-based EDI System

Chapter 14-47

Proxy Server

Definition

 Network server that controls web access

Advantages

 Funnel internet requests through a single server

 Examine and test requests for authenticity

 Limit employee access to approved websites

 Limit stored information

 Store frequently-accessed web pages (Cache)

Chapter 14-48

Data Encryption

Definition

 Transform plaintext messages into unintelligible cyphertext messages

Encryption key

 Mathematical function dependent upon a large prime number

 Data Encryption Standard (DES)

Chapter 14-49

Simple Data Encryption

Chapter 14-50

Data Encryption

Secret Key Cryptography

 Users must keep the key secret and not share the key with other parties

Public Key Encryption

 Each party uses a pair of public/private encryption keys

 SSL and S-HTTP

Chapter 14-51

Digital Signatures and Digital

Time Stamping

Digital Signature

 Encrypted portion of message

 Digital Signature Standard (DSS)

Digital Certificate

 Certificate Authority

Digital Time-Stamping Services (DTSSs)

Chapter 14-52

Which of these statements is correct?

A.A VPN is a type of VAN

B.DES stands for “data entry system”

C.An IDS is the same as a firewall

D.All of these statements are correct

Study Break #5

Chapter 14-53

Which of these statements is correct?

A.A VPN is a type of VAN

B.DES stands for “data entry system”

C.An IDS is the same as a firewall

D.All of these statements are correct

Study Break #5 - Answer

Chapter 14-54

Spoofing means:

A.Kidding someone about their firewall

B.Simulating a disaster to test the effectiveness of a disaster

Chapter 14-55

Spoofing means:

A.Kidding someone about their firewall

B.Simulating a disaster to test the effectiveness of a disaster

recovery system

C.Posing as an authentic user to gain access to a computer

system

D.Encrypting data for security purposes

Study Break #6 - Answer

Chapter 14-56

Copyright

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Chapter 14-57

Chapter 14