Download Chapter 14

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
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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
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HTML Code
Chapter
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Display of HTML Code
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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
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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
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Study Break #1
Which of the following is most likely to contain only numbers?
A.Domain address
B.URL address
C.IP address
D.Postal address
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Study Break #1 - Answer
Which of the following is most likely to contain only numbers?
A.Domain address
B.URL address
C.IP address
D.Postal address
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Study Break #2
Which of the following enables users to view data with a web
browser?
A.Intranet
B.Extranet
C.Internet
D.All of these
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Study Break #2 - Answer
Which of the following enables users to view data with a web
browser?
A.Intranet
B.Extranet
C.Internet
D.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
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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
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How XBRL Affects
Accountants
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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
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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
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Study Break #3
All of the following are markup languages (that use edit tags)
except:
A.HTML
B.BYTE
C.XML
D.XBRL
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Study Break #3 - Answer
All of the following are markup languages (that use edit tags)
except:
A.HTML
B.BYTE
C.XML
D.XBRL
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Study Break #4
A document file containing XBRL tags is a(n):
A.Extranet document
B.Intranet document
C.Instance document
D.URL
Chapter
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Study Break #4 - Answer
A document file containing XBRL tags is a(n):
A.Extranet document
B.Intranet document
C.Instance document
D.URL
Chapter
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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
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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
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Advantages of Virtual Stores
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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
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E-Payment System
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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
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Electronic Data Interchange
Electronic Data Interchange
 Transmit
information over high-speed data
communications channels
 Automates exchange of business information
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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
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Advantages of Cloud
Computing
Chapter
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Cloud Computing – Backup
Provider Example
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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
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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
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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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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
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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
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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)
Chapter
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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
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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 Encryption
 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)
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Study Break #5
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
Chapter
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Study Break #5 - Answer
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
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
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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 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 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.
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Chapter 14
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