Embed Size (px)
Citation preview
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 Electronic Conferencing
Knowledge Management Programs utilized to distribute expertise within the
organization
Blogs Collaboration tool Create, share, and leverage knowledge
Chapter 14-10
Which of the following is most likely to contain only numbers?
A.Domain address
B.URL address
C.IP address
D.Postal address
Study Break #1
Chapter 14-11
Which of the following is most likely to contain only numbers?
A.Domain address
B.URL address
C.IP address
D.Postal address
Study Break #1 - Answer
Chapter 14-12
Which of the following enables users to view data with a web browser?
A.Intranet
B.Extranet
C.Internet
D.All of these
Study Break #2
Chapter 14-13
Which of the following enables users to view data with a web browser?
A.Intranet
B.Extranet
C.Internet
D.All of these
Study Break #2 - Answer
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:
A.HTML
B.BYTE
C.XML
D.XBRL
Study Break #3
Chapter 14-21
All of the following are markup languages (that use edit tags) except:
A.HTML
B.BYTE
C.XML
D.XBRL
Study Break #3 - Answer
Chapter 14-22
A document file containing XBRL tags is a(n):
A.Extranet document
B.Intranet document
C.Instance document
D.URL
Study Break #4
Chapter 14-23
A document file containing XBRL tags is a(n):
A.Extranet document
B.Intranet document
C.Instance document
D.URL
Study Break #4 - Answer
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
Business-to-Business E-Commerce
Definition 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
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
Cloud Computing
Processing Services Platform as a Service (PaaS)
Backup Services Maintain copies of critical data
Educational Services Research and using specialized web tutorials
Chapter 14-32
Advantages of Cloud Computing
Chapter 14-33
Cloud Computing – Backup Provider Example
Chapter 14-34
Privacy and Identity Theft
Definition Using another person’s personal data that involves
fraud or deception Identity Theft and Assumption Deterrence Act of 1998
(ITADA)
Company Prevention 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
Privacy Concerns Searching for “red flags” Evaluate employees Disqualify job applicants
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 recovery system
C.Posing as an authentic user to gain access to a computer system
D.Encrypting data for security purposes
Study Break #6
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
Copyright 2011 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchasermay make backup copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.
Chapter 14-57
Chapter 14
