Core concepts of accounting information systems 13 by simkin norman chapter 02

• The Internet and the World Wide Web• XBRL - Financial Reporting on the Internet • Electronic Business • Privacy and Security on the Internet... John Wiley & Sons, Inc.. The Internet an

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Prepared by Paula Funkhouser University of Nevada, Reno

Core Concepts of Accounting Information Systems, 13th Edition

Mark G Simkin ● Jacob M Rose ● Carolyn S Norman

Accounting on the Internet

Chapter 2

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• The Internet and the World Wide Web

• XBRL - Financial Reporting on the Internet

• Electronic Business

• Privacy and Security on the Internet

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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

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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)

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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

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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

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HTML Code

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Display of HTML Code

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– 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

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Groupware, Electronic

Conferencing, and Blogs

• Instant Messaging Software

– Remote users communicate in real time

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– Increase organization recognition

– Public reaction to launch of new product

– Developing an online presence

– Seeking new clients

– Communicate on projects

– Identify consumer anger

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

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

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– Users define their own tags

– XML tags describe the data

• eXtensible Business Reporting Language

– Tags are standardized for business reporting purposes

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XBRL Code

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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

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How XBRL Affects Accountants

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– 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

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

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

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Electronic Business

• Definition

– Conduct of business with computers and data communications

• Categories of Electronic Commerce

– Accounting

– Retail sales

– E-payments and E-wallets

– Electronic data interchange

– Cloud-computing services

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E-Accounting

• Performing accounting functions on the Internet

– Preparing financial reports

– Completing income tax returns

– Preparing budgets

– Writing reports

– Publishing financial information

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• Problems with Internet Retail Sales

– Legitimacy of web sites

– Reliance upon e-mails

– Reliance upon suppliers

– Click fraud

– Privacy concerns

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Advantages of Virtual Stores

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– Credit card information

– Sensitive information (example – Rx)

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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

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E-Payment System

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Virtual Currency

• Medium of exchange that operates

– Beyond restriction of a particular country

– Beyond monetary policies

• Example - Bitcoin

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• Retailers accept virtual currency

– Ability to do more business

– Ease of electronic transactions

– No need for credit card middlemen or check clearing

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• Risks with virtual currency

– Potential devaluation of currency in response to market

forces

– Transactions are not independently auditable

– Earlier virtual currencies have failed

– Unwillingness of others to accept it

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– Businesses buying and selling goods and services to each

other over the Internet

• Advantages

– Shortens time from purchase to delivery

– Expanded variety of vendors

– Reduces processing costs

– Wider availability of real-time data

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Electronic Data Interchange

• Electronic Data Interchange

– Transmit information over high-speed data

communications channels

– Automates exchange of business information

• Advantages

– Ability to fax documents

– Can include handwritten signatures

– Ability to exchange graphic and photographic documents

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Cloud Computing

• Processing Services

– Platform as a Service (PaaS)

• Storage and Backup Services

– Maintain copies of critical data

• Educational Services

– Research and using specialized web tutorials

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Advantages of Cloud Computing

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Privacy and Security

– Use preventive controls

– Exercise reasonable caution to protect personal

information

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Safeguarding Personal Data

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• Access Security – Authentication

– What you have – plastic card

– What you know – unique information

– Who you are - fingerprints

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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

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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

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Firewall Example

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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

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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)

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Virtual Private Networks

• Definition

– Similar to VAN

– Transmit messages over existing Internet connections

• Creating Secure Data Transmission

– Use “tunneling” security protocols

– Encrypt transmitted data

– Authenticate remote computer

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VAN-based EDI System

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– 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)

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Simple Data Encryption

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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

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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)

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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

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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

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