chapter 2-1. chapter 2-2 chapter 2: information technology and aiss introduction the importance of...

Chapter 2-1

Chapter 2-2

Chapter 2:Information Technology and

AISs

Introduction

The Importance of Information Technologyto Accountants

Input, Processing and Output Devices

Secondary Storage Devices

Data Communications and Networks

Computer Software

Chapter 2-3

The Importance of IT to Accountants

1. Must be compatible and support other components of AIS

2. Accountants often help clients make software and hardware purchases

3. Auditors must evaluate computerized systems

Chapter 2-4

The Importance of IT to Accountants

4. Often asked to evaluate the efficiency and effectiveness of existing system

5. IT affects how they work now and in the future

6. Understanding is vital to passing most certification exams

Chapter 2-5

The AICPA’s Top 10 Information Technologies for

2008

Information Security

Identity and Access Management

Conforming to Assurance and Compliance

Standards

Privacy Management

Disaster Planning and Recovery

Chapter 2-6

The AICPA’s Top 10 Information Technologies for

2008

IT Governance

Securing and Controlling Information Distribution

Digital Identity and Authentication Technologies

Wireless Technology

Mobile and Remote Computing

Chapter 2-7

All of the following are reasons why IT is important to accountants except:

A.Accountants often help clients make IT decisions

B.Auditors must evaluate computerized systems

C.IT questions often appear on professional certifications examinations

D.The costs of IT are skyrocketing

Study Break #1

Chapter 2-8

All of the following are reasons why IT is important to accountants except:

A.Accountants often help clients make IT decisions

B.Auditors must evaluate computerized systems

C.IT questions often appear on professional certifications examinations

D.The costs of IT are skyrocketing

Study Break #1 - Answer

Chapter 2-9

Input, Processing andOutput Devices

Chapter 2-10

Input Devices

Source documents and data transcription

Point-of-Sale (POS) devices Bar Code Readers Universal Product Code (UPC)

Magnetic Ink Character Recognition (MICR)

Chapter 2-11

MICR Symbols

Chapter 2-12

Input Devices

Optical Character Recognition (OCR) Mark-sense media Turnaround documents

Plastic Cards with Magnetic Strips

Microcomputer Input Devices PDA Devices

Chapter 2-13

Optical Character Reader

Chapter 2-14

Input Devices

Digital Cameras

Biometric Scanners Behavioral systems Physiological systems Enrollment Hamming distance

Chapter 2-15

Biometric Scanners

Chapter 2-16

Primary Memory

Microprocessors

Computers, Processing Speeds and AISs

Central Processing Units

Chapter 2-17

Central Processing Units

Chapter 2-18

Printers

Video output

Multimedia

Output Devices

Chapter 2-19

Importance of Secondary Storage Devices

Primary Memory Volatile Memory Lost electrical power, lost memory

Secondary Storage Mass Storage or Auxiliary Storage Maintain data in permanent files

Chapter 2-20

Format of a Computer Record

Chapter 2-21

Secondary Storage Devices

Magnetic (hard) disks Redundant Arrays of Inexpensive Disks

(RAIDS)

Chapter 2-22

Multiplatter Hard Disk

Chapter 2-23

Secondary Storage Devices

CD-ROMs Write-once, read-many (WORM) media

DVDs

Flash memory

Image processing

Record Management Systems

Chapter 2-24

The acronyms POS, MIC, and OCR are most closely associated with:

A.Input devices

B.Processing devices

C.Output devices

D.Communication devices

Study Break #2

Chapter 2-25

The acronyms POS, MIC, and OCR are most closely associated with:

A.Input devices

B.Processing devices

C.Output devices

D.Communication devices

Study Break #2 - Answer

Chapter 2-26

Which of these devices is capable of storing the most data?

A.CD-ROM disk

B.DVD disk

C.USB (flash memory) device

D.Magnetic (hard) disk

Study Break #3

Chapter 2-27

Which of these devices is capable of storing the most data?

A.CD-ROM disk

B.DVD disk

C.USB (flash memory) device

D.Magnetic (hard) disk

Study Break #3 - Answer

Chapter 2-28

Data Communicationsand Networks

Communication Channels and Protocols Modem Integrated Services Digital Network (ISDN) Digital Subscriber Line (DSL) Data Communications Protocol

Chapter 2-29

Data Communicationsand Networks

Local Area Networks (LANs)

Chapter 2-30

Advantages of a LAN

Facilitating communications

Sharing computer equipment

Sharing computer files

Saving software costs

Enabling unlike computer equipment to communicate with one another

Chapter 2-31

Data Communicationsand Networks

Wide Area Networks (WANs)

Chapter 2-32

Data Communicationsand Networks

Client / Server Computing

Chapter 2-33

Data Communicationsand Networks

Wireless Data Communications (Wi-Fi) Wireless Application Protocol (WAP) Radio Frequency Identification (RFID) Near Field Communication (NFC)

Cloud Computing

Chapter 2-34

RFID Example

Chapter 2-35

NFC Example

Chapter 2-36

Cloud Computing Example

Chapter 2-37

Computer Software

Operating Systems

Application Software

Programming Languages

Chapter 2-38

Operating Systems

Graphical User Interfaces (GUIs)

Utility Programs

Virtual Storage

Antivirus Software and Viruses

Chapter 2-39

Application Software

Personal productivity software

Commercial productivity software

Accounting software

Communications software

Enterprise resource management software (ERP)

Chapter 2-40

Creation of Application Software

Chapter 2-41

Purchasing backup services from an Internet vendor is an example of:

A.OCR

B.Modem services

C.Virtual storage

D.Cloud computing

Study Break #4

Chapter 2-42

Purchasing backup services from an Internet vendor is an example of:

A.OCR

B.Modem services

C.Virtual storage

D.Cloud computing

Study Break #4 - Answer

Chapter 2-43

All of these are terms associated with programming languages except:

A.Object-oriented

B.Event-driven

C.Compiler

D.Server

Study Break #5

Chapter 2-44

All of these are terms associated with programming languages except:

A.Object-oriented

B.Event-driven

C.Compiler

D.Server

Study Break #5 - Answer

Chapter 2-45

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 theexpress 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 2-46

Chapter 2