Transcript No Slide Title
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
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 14-11
XBRL Code Chapter 14-12
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 14-13
How XBRL Affects Accountants Chapter 14-14
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 14-15
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 14-16
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 14-17
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 14-18
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 14-19
Electronic Data Interchange Electronic Data Interchange
Transmit information over high-speed data communications channels
Automates exchange of business information Chapter 14-20
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 14-21
Advantages of Cloud Computing Chapter 14-22
Cloud Computing – Backup Provider Example Chapter 14-23
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 14-24
Safeguarding Personal Data Chapter 14-25
Safeguarding Personal Data Chapter 14-26
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 14-27
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 14-28
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 14-29
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 14-30
Firewall Example Chapter 14-31
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 14-32
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 14-33
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 14-34
VAN-based EDI System Chapter 14-35
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 14-36
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 14-37
Simple Data Encryption Chapter 14-38
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 14-39
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 14-40