Transcript No Slide Title
Core Concepts of
ACCOUNTING INFORMATION SYSTEMS
Moscove, Simkin & Bagranoff Developed by: S. Bhattacharya, Ph.D. Florida Atlantic University Adaptado por: Prof. Dr. Edson Luiz Riccio Capítulo 2 Comércio Eletrônico e a Internet John Wiley & Sons, Inc .
Comércio Eletrônico e a Internet
• • • •
Introdução A Internet e a WWW- World Wide Web Comércio Eletrônico Privacidade e Segurança na Internet
Introdução
• • •
Este capítulo descreve a Internet e algumas das implicações para a contabilidade.
Uma das mais importantes é o comércio eletrônico.
As empresas reconhecem a importância da privacidade e segurança na Internet
A Internet e a World Wide Web
• •
Internet – Conjunto de centenas de milhares de redes LAN e WAN conectadas por meio do Internet
backbone.
O Internet service provider (ISP) possue seus computadores aintains voltados para a Internet.
Transmissão e Endereços na Internet
• • •
A transmissão dos dados na Internet é feita por um computador que utiliza um endereço internet e um sistema para envio.
O endereço internet inicia-se com o endereço de dominio (domain), tambem chamado : universal resource locator (URL).
Na Internet os computadores traduzem o endereço de domínio em endereço numérico do Internet Protocol (IP).
Intranets e Extranets
• •
Intranets são redes internas de uma organização que utilizam a mesma técnica da Internet (IP e TCPIP) Muitas organizações criam as Extranets na qual permitem o acesso de usuários externos às suas Intranets.
A World Wide Web
• •
O Web browser permite aos usuários ver arquivos gráficos na Internet. As páginas Web Web são páginas criadas em linguagem de edição como a hypertext markup language (html) ou em linguagem de programação como java.
A World Wide Web
• • •
A Internet transfere páginas Web pages de um computador para outro por meio de protocolo de comunicação como o hypertext transfer protocol (http).
Uma home page é a primeira página que um usuário vê quando submete ao web browser um endereço de dominio. As Home pages atuam como tabelas de conteúdo com hyperlinks com outras web pages.
E-mail, Groupware, e Conferencia Eletrônica
• •
Correio Eletrônico possibilita as pessoas ou empresas comunicarem-se com outros usuários no mundo. A conferência eletrônica permite aos usuários efetuarem teleconferência uns com os outros.
Vantagens do Email
• • • • • • • •
Elimina os recados telefonicos Elimina mensagens por engano ou erroneas Não had interrupções Aproveitamento de tempoTime Distribuição de mensagens Facilita a resposta Arquivamento da informação Manuseio de arquivos
E-mail, Groupware, and Electronic Conferencing
• •
Newer work group software called groupware allows users to send and receive email, plus perform a wide range of other tasks.
Groupware has also been the technology behind the knowledge sharing that many professional service firms use as competitive advantage.
XBRL – Financial Reporting on the Internet
• • •
The primary repository of financial information on the Internet is the Security and Exchange Commission’s Electronic Data Gathering and Retrieval Database (EDGAR).
EDGAR contains the financial report filings of U.S. publicly held companies in plaintext format.
PricewaterhouseCoopers developed EdgarScan to take the information in EDGAR and changing it to a common format.
XBRL – Financial Reporting on the Internet
• • •
EdgarScan’s common format allows users to extract data from multiple companies and compare it.
However, such comparisons are limited to formal financial report filings for a limited set of enterprises.
The eXtensible Business Reporting Language (XBRL) is a specialized software language for the financial reporting industry.
XBRL – Financial Reporting on the Internet
• • •
XBRL is a subset of eXtensible Markup Language (XML).
XML is similar to HTML and yet different because:
–
Its tags are extensible
–
The tags describe the data rather than just indicating their display XBRL is a global effort by the XBRL Steering Committee ( www.xbrl.org
).
XBRL – Financial Reporting on the Internet
•
XBRL’s many benefits include:
–
Single-format filing
–
Ease of corporate comparisons
Electronic Commerce
• • •
Electronic Commerce (EC) refers to conducting business with computers and data communications.
EC can be performed over the Internet or using proprietary lines.
General categories of EC include retail sales, E-cash,E-wallets, and electronic data interchange.
Retail Sales Advantages of Virtual Stores
• • • • • •
Creating Web pages is cheaper than creating and mailing catalogs.
Distribution is worldwide.
Selling takes place around the clock with no additional staffing requirements.
Product descriptions, sales prices, and information on merchandise availability can be updated immediately.
Customers create their own sales orders online.
The sales personnel required for these virtual stores is minimal.
E-Cash
• • • •
With the use of credit cards over the Internet, identity fraud can be a problem.
Electronic cash (E-cash) may be a more desirable payment method.
The most important advantage of E-cash is the ability to identify its users.
E-cash eliminates the need to transmit credit card numbers over the Internet.
E-Wallet
• •
E-wallets are software applications that store a consumer’s personal information, including credit card numbers and shipping addresses.
The advantage of an E-wallet is that you do not have to enter all your personal information every time you make an online purchase.
Business-to-Business E-Commerce
• • •
Most e-commerce is business-to-business (b2b).
A major part of b2b e-commerce concerns purchases of supplies and equipment electronically or electronic procurement.
Companies may manage their supply chain by linking e-commerce to internal enterprise resource planning (ERP) systems.
Electronic Data Interchange
• •
Electronic Data Interchange (EDI) allows organizations to transmit standard business documents over high-speed data communications channels.
EDI streamlines processes because 1) business partners exchange documents quickly and easily, 2) there are no postal delays, and 3) EDI eliminates most of the paperwork.
VAN-based EDI versus Internet-based EDI
• •
To implement EDI applications, most businesses currently use private, point-to-point communication channels called Value-Added Networks (VANs).
An alternative to VAN-based EDI is to use the Internet.
–
Advantages of Internet-based EDI are the ability to use well-understood Internet technology, a preexisting, costless network to transmit business data, and convenience.
–
Disadvantages of using Internet-based EDI are data security and lack of consulting expertise in the implementation phase.
Privacy and Security on the Internet
• • •
The Internet and WWW have the advantage of being very accessible. Accessibility can also mean “vulnerability.” Email, Webpages, and computer files can be accessed by someone posing as an authorized user.
Privacy and Security
• • •
An Internet presence for companies introduces unique privacy and security concerns.
These concerns call for specialized controls that limit data and information access to authorized users.
Authentication involves verifying that users are who they say they are.
Firewalls
• • • •
A Firewall guards against unauthorized access to sensitive file information from external Internet users.
This is security software that a company installs on Internet computers and that limits file accesses to authorized users.
Firewall software examines packets of incoming messages using an access control list .
Firewalls cannot prevent spoofing , or masquerading as an authorized user.
Proxy Servers
• •
A Proxy Server is a computer and related software that creates a transparent gateway to and from the Internet, and that can be used to control Web accesses.
Four advantages of proxy servers:
–
Funnel all incoming and outgoing Internet requests through a single server
–
Examine all incoming requests for information and test them for authenticity
– – –
Limit employee Internet access to approved Web sites Limit information to only Internet-related materials Ability to store frequently accessed web pages on the server’s own hard disk.
Data Encryption
• • • •
Data Encryption transforms plaintext messages into unintelligible cyphertext ones using an encryption key .
Data encryption standard (DES) is an encryption scheme used by the U.S. government.
A single key is shared by communicating parties in secret key cryptography.
Public key encryption requires each party to use a pair of public/private encryption keys.
Digital Signatures
• • • •
A Digital Signature business documents transmitted or received over the Internet.
is used to authenticate In 1994, the Digital Signature Standard (DSS) and Technology.
was adopted by the National Institute of Standards The presence of the digital signature authenticates a document.
http://www.iti.gov.br
Digital Certificate
• • •
Another authentication technique is the digital certificate .
Digital certificates are verification of identity provided by an independent third party called a certificate authority .
These certificates are signed documents with sender names and public key information.
Digital Time Stamping
• • •
Many important documents transmitted over the Internet are time sensitive.
Digital Time-Stamping Services (DTSSs) attach digital time stamps to documents.
Time stamps enable businesses to overcome problems of downed file serves or power failures that delay transmission.
Copyright
Copyright 2003 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.