Chapter 15-1

Chapter 15-2 Chapter 15: Accounting on the Internet Introduction The Internet and the World Wide Web XBRL: Financial Reporting on the Internet Electronic Commerce Privacy and Security on the Internet

Chapter 15-3 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 15-4 Internet Addresses and Software Domain Address  Also called a Uniform Resource Locator (URL)  Internet Protocol (IP)  Numeric address of domain address   Transmission Control Protocol (TCP)

Chapter 15-5 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 15-6 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 15-7 HTML Code

Chapter 15-8 Display of HTML Code

Chapter 15-9 Groupware, Electronic Conferencing, and Blogs Groupware  Allow users to complete numerous tasks electronically  Send and receive , collaborate on work tasks, schedule appointments, share files  Software include Exchange, Groupwise, Lotus Notes, and Outlook

Chapter 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 Which of the following is most likely to contain only numbers? A.Domain address B.URL address C.IP address D.Postal address Study Break #1

Chapter Which of the following is most likely to contain only numbers? A.Domain address B.URL address C.IP address D.Postal address Study Break #1 - Answer

Chapter Which of the following enables users to view data with a web browser? A.Intranet B.Extranet C.Internet D.All of these Study Break #2

Chapter Which of the following enables users to view data with a web browser? A.Intranet B.Extranet C.Internet D.All of these Study Break #2 - Answer

Chapter 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 XBRL Code

Chapter 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 How XBRL Affects Accountants

Chapter 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 Electronic Commerce Definition  Conduct of business with computers and data communications Categories of Electronic Commerce  Retail sales  E-payments and E-wallets  Electronic data interchange

Chapter All of the following are markup languages (that use edit tags) except: A.HTML B.XOR C.XML D.XBRL Study Break #3

Chapter All of the following are markup languages (that use edit tags) except: A.HTML B.XOR C.XML D.XBRL Study Break #3 - Answer

Chapter A document file containing XBRL tags is a(n): A.Extranet document B.Intranet document C.Instance document D.URL Study Break #4

Chapter A document file containing XBRL tags is a(n): A.Extranet document B.Intranet document C.Instance document D.URL Study Break #4 - Answer

Chapter Retail Sales Overview  Virtual stores to sell directly to customers  Automated AISs Problems with Internet Retail Sales  Legitimacy of web sites  Reliance upon s  Reliance upon suppliers  Click fraud  Privacy concerns

Chapter Advantages of Virtual Stores

Chapter E-Payments and E-Wallets E-Payments  Faster, easier, and safer way to handle online transactions  E-payment service acts as intermediary E-Wallet  Store consumer’s personal information  Customers pay for purchases by providing their e- wallet account numbers

Chapter E-Payment System

Chapter 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 Electronic Data Interchange and Virtual PBXs Electronic Data Interchange  Transmit information over high-speed data communications channels  Automates exchange of business information Virtual PBXs  Private Branch Exchange  Phone system used in office settings  Voice Over Internet Protocol (VOIP)

Chapter 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 Safeguarding Personal Data

Chapter Safeguarding Personal Data

Chapter 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 Spam and Phishing Spam  Unsolicited messages  Increasingly costly to organizations Phishing  Websites requesting personal information from consumers  Most information is typically stored in AISs

Chapter 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 Firewall Example

Chapter Firewall Hardware

Chapter 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 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 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 VAN-based EDI System

Chapter 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 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 Simple Data Encryption

Chapter Data Encryption Secret Key Cryptography  Users must keep the key secret and not share the key with other parties Public Key Cryptography  Each party uses a pair of public/private encryption keys  SSL and S-HTTP

Chapter 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 Which of these statements is correct? A.A VPN is a type of VAN B.DES stands for “data entry system” C.An IDS is the same as a firewall D.All of these statements are correct Study Break #5

Chapter Which of these statements is correct? A.A VPN is a type of VAN B.DES stands for “data entry system” C.An IDS is the same as a firewall D.All of these statements are correct Study Break #5 - Answer

Chapter Spoofing means: A.Kidding someone about their firewall B.Simulating a disaster to test the effectiveness of a disaster recovery system C.Posing as an authentic user to gain access to a computer system D.Encrypting data for security purposes Study Break #6

Chapter Spoofing means: A.Kidding someone about their firewall B.Simulating a disaster to test the effectiveness of a disaster recovery system C.Posing as an authentic user to gain access to a computer system D.Encrypting data for security purposes Study Break #6 - Answer

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Chapter Chapter 15