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