Transcript Chapter 15
Chapter
15-1
Chapter 15:
Accounting on the Internet
Introduction
The Internet and the World Wide Web
XBRL: Financial Reporting on the Internet
Electronic Commerce
Privacy and Security on the Internet
Chapter
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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
Chapter
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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)
Chapter
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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
Chapter
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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
pages
protocol used to transfer web
Chapter
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HTML Code
Chapter
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Display of HTML Code
Chapter
15-8
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
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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
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Study Break #1
Which of the following is most likely to contain only numbers?
A.
B.
C.
D.
Domain address
URL address
IP address
Postal address
Chapter
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Study Break #1 - Answer
Which of the following is most likely to contain only numbers?
A.
B.
C.
D.
Domain address
URL address
IP address
Postal address
Chapter
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Study Break #2
Which of the following enables users to view data with a web
browser?
A.
B.
C.
D.
Intranet
Extranet
Internet
All of these
Chapter
15-13
Study Break #2 - Answer
Which of the following enables users to view data with a web
browser?
A.
B.
C.
D.
Intranet
Extranet
Internet
All of these
Chapter
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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
15-15
XBRL Code
Chapter
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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
Chapter
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How XBRL Affects
Accountants
Chapter
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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
15-19
Electronic Commerce
Definition
Conduct
of business with computers and data
communications
Categories of Electronic Commerce
Retail
sales
E-payments and E-wallets
Electronic data interchange
Chapter
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Study Break #3
All of the following are markup languages (that use edit tags)
except:
A.
B.
C.
D.
HTML
XOR
XML
XBRL
Chapter
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Study Break #3 - Answer
All of the following are markup languages (that use edit tags)
except:
A.
B.
C.
D.
HTML
XOR
XML
XBRL
Chapter
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Study Break #4
A document file containing XBRL tags is a(n):
A.
B.
C.
D.
Extranet document
Intranet document
Instance document
URL
Chapter
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Study Break #4 - Answer
A document file containing XBRL tags is a(n):
A.
B.
C.
D.
Extranet document
Intranet document
Instance document
URL
Chapter
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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
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Advantages of Virtual Stores
Chapter
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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 ewallet account numbers
Chapter
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E-Payment System
Chapter
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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
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Electronic Data Interchange
and Virtual PBXs
Electronic Data Interchange
Transmit
information over high-speed data
communications channels
Automates exchange of business information
Virtual PBXs
Private
Branch Exchange
Phone system used in office settings
Voice Over Internet Protocol (VOIP)
Chapter
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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
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Safeguarding Personal Data
Chapter
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Safeguarding Personal Data
Chapter
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Security
Safeguarding electronic resources and limiting
access to authorized users
Access Security – Authentication
you have – plastic card
What you know – unique information
Who you are - fingerprints
What
Chapter
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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
Chapter
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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
Chapter
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Firewall Example
Chapter
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Firewall Hardware
Chapter
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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
Chapter
15-39
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
15-40
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
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VAN-based EDI System
Chapter
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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
15-43
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
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Simple Data Encryption
Chapter
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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 Cryptography
Each
party uses a pair of public/private encryption
keys
SSL and S-HTTP
Chapter
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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)
Chapter
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Study Break #5
Which of these statements is correct?
A.
B.
C.
D.
A VPN is a type of VAN
DES stands for “data entry system”
An IDS is the same as a firewall
All of these statements are correct
Chapter
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Study Break #5 - Answer
Which of these statements is correct?
A.
B.
C.
D.
A VPN is a type of VAN
DES stands for “data entry system”
An IDS is the same as a firewall
All of these statements are correct
Chapter
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Study Break #6
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
Chapter
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Study Break #6 - Answer
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
Chapter
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Copyright
Copyright 2010 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 purchaser
may 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
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Chapter 15
Chapter
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