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Chapter 2-1
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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
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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
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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
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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
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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
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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
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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
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Chapter 2-9
Input, Processing andOutput Devices
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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)
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Chapter 2-11
MICR Symbols
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Chapter 2-12
Input Devices
Optical Character Recognition (OCR) Mark-sense media Turnaround documents
Plastic Cards with Magnetic Strips
Microcomputer Input Devices PDA Devices
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Chapter 2-13
Optical Character Reader
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Chapter 2-14
Input Devices
Digital Cameras
Biometric Scanners Behavioral systems Physiological systems Enrollment Hamming distance
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Chapter 2-15
Biometric Scanners
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Chapter 2-16
Primary Memory
Microprocessors
Computers, Processing Speeds and AISs
Central Processing Units
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Chapter 2-17
Central Processing Units
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Chapter 2-18
Printers
Video output
Multimedia
Output Devices
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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
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Chapter 2-20
Format of a Computer Record
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Chapter 2-21
Secondary Storage Devices
Magnetic (hard) disks Redundant Arrays of Inexpensive Disks
(RAIDS)
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Chapter 2-22
Multiplatter Hard Disk
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Chapter 2-23
Secondary Storage Devices
CD-ROMs Write-once, read-many (WORM) media
DVDs
Flash memory
Image processing
Record Management Systems
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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
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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
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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
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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
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Chapter 2-28
Data Communicationsand Networks
Communication Channels and Protocols Modem Integrated Services Digital Network (ISDN) Digital Subscriber Line (DSL) Data Communications Protocol
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Chapter 2-29
Data Communicationsand Networks
Local Area Networks (LANs)
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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
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Chapter 2-31
Data Communicationsand Networks
Wide Area Networks (WANs)
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Chapter 2-32
Data Communicationsand Networks
Client / Server Computing
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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
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Chapter 2-34
RFID Example
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Chapter 2-35
NFC Example
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Chapter 2-36
Cloud Computing Example
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Chapter 2-37
Computer Software
Operating Systems
Application Software
Programming Languages
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Chapter 2-38
Operating Systems
Graphical User Interfaces (GUIs)
Utility Programs
Virtual Storage
Antivirus Software and Viruses
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Chapter 2-39
Application Software
Personal productivity software
Commercial productivity software
Accounting software
Communications software
Enterprise resource management software (ERP)
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Chapter 2-40
Creation of Application Software
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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
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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
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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
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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
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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.
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Chapter 2-46
Chapter 2