2. Chapter 2 Information Technology and AISs
Introduction
The Importance of Information Technology to Accountants
Input, Processing and Output Devices
Secondary Storage Devices
Data Communications and Networks
Computer Software

3. REASONS FOR IMPORTANCE OF IT TO ACCOUNTANTS
Must be compatible and support other components of AIS
Accountants often help clients make software and hardware decisions
Auditors must evaluate computerized systems

4. REASONS FOR IMPORTANCE OF IT TO ACCOUNTANTS
Often asked to evaluate effectiveness and efficiency of existing system
IT will effect how they work in the future
Understanding how IT affects accounting systems is vital to passing most certification exams

5. The Importance of Information Technology to Accountants
The AICPA’s Top 10 Information Technologies for 2006
Information Security
SOX Assurance and Compliance Applications
Disaster Planning and Recovery
IT Governance
Privacy Management
Digital Identity and Authentication Technologies
Wireless Technology
Application and Data Integration
Peerless Digital Technologies and Knowledge Management
Spyware Detection and Removal

6. Importance of IT to Accountants
All of the following are reasons why IT is important to accountants except:
Accountants often help clients make IT decisions
Auditors must evaluate computerized systems
IT questions appear on certification exams
The costs of IT are skyrocketing

7. Input, Processing and Output Devices
Input Devices
Source documents and data transcription
POS devices
MICR
OCR
Plastic cards with magnetic strips
Microcomputer input devices
Personal Data Assistant
Biometric scanners

8. Input, Processing and Output Devices
Central Processing Units
Primary memory
Microprocessors
Computers, processing speeds and AISs

9. Input, Processing and Output Devices
Printers
Video output
Multimedia

10. Input, Processing and Output Devices
The acronyms POS, MIC, and OCR are most closely associated with:
Input devices
Processing devices
Output devices
Communication devices

11. NEED FOR SECONDARY STORAGE DEVICES
Primary memory is volatile memory-lose electrical power memory loses its contents
Secondary storage stores data on permanent media that maintain their accuracy and integrity, yet permit access

12. Secondary Storage Devices
Magnetic (hard) disks
Floppy disks
CD-ROMs and DVDs
Flash memory
Image processing

13. Secondary Storage Devices
Which of these devices is capable of storing the most data?
CD-ROM disk
DVD disk
USB (flash memory) drive
Magnetic (hard) drive

14. Data Communications and Networks
Communication Channels and Protocols
LANs
WANs
Client/Server Computing
Wireless Data Communications
RFID

15. Computer Software Operating Systems Application Software
Programming Languages

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17. Chapter 2