Prepared by Paula Funkhouser University of Nevada, Reno Core Concepts of Accounting Information Systems, 13th Edition Mark G Simkin ● Jacob M Rose ● Carolyn S Norman Accounting on the Internet Chapter Chapter 2: Accounting on the Internet • Introduction • The Internet and the World Wide Web • XBRL - Financial Reporting on the Internet • Electronic Business • Privacy and Security on the Internet Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Internet Addresses and Software • Domain Address – Also called a Uniform Resource Locator (URL) – www.Name.com.uk • Internet Protocol (IP) – Numeric address of domain address – 207.142.131.248 – Transmission Control Protocol (TCP) Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved HTML Code Copyright © 2015 John Wiley & Sons, Inc All rights reserved Display of HTML Code Copyright © 2015 John Wiley & Sons, Inc All rights reserved Groupware, Electronic Conferencing, and Blogs • Groupware – Allow users to complete numerous tasks electronically – Send and receive e-mail, collaborate on work tasks, schedule appointments, share files – Software include Exchange, Groupwise, Lotus Notes, and Outlook Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 10 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 38 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Spam and Phishing • Spam – Unsolicited e-mail messages – Increasingly costly to organizations • Phishing – Websites requesting personal information from consumers – Most information is typically stored in AISs 39 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 40 Firewall Example 41 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 42 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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) 43 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Virtual Private Networks • Definition – Similar to VAN – Transmit messages over existing Internet connections • Creating Secure Data Transmission – Use “tunneling” security protocols – Encrypt transmitted data – Authenticate remote computer 44 Copyright © 2015 John Wiley & Sons, Inc All rights reserved VAN-based EDI System 45 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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) 46 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Data Encryption • Definition – Transform plaintext messages into unintelligible cyphertext messages • Encryption key – Mathematical function dependent upon a large prime number – Data Encryption Standard (DES) 47 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Simple Data Encryption 48 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Data Encryption • Secret Key Cryptography – Users must keep the key secret and not share the key with other parties • Public Key Encryption – Each party uses a pair of public/private encryption keys – SSL and S-HTTP 49 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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) 50 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Study Break #5 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 51 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Study Break #6 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 52 Copyright © 2015 John Wiley & Sons, Inc All rights reserved ... Addresses and Software • Domain Address – Also called a Uniform Resource Locator (URL) – www.Name.com.uk • Internet Protocol (IP) – Numeric address of domain address – 207.142 .131 .248 – Transmission... All rights reserved Study Break #2 Which of the following enables users to view data with a web browser? A Intranet B Extranet C Internet D All of these 13 Copyright © 2015 John Wiley & Sons, Inc... reserved Electronic Business • Definition – Conduct of business with computers and data communications • Categories of Electronic Commerce – Accounting – Retail sales – E-payments and E-wallets