AIS PowerPoint Presentations - Wiley

dashingincestuousSécurité

23 févr. 2014 (il y a 2 années et 9 mois)

51 vue(s)

Chapter
2
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1

Chapter
2
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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

Chapter
2
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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
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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
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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
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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
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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
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9

Input, Processing and

Output Devices

Chapter
2
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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
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11

MICR Symbols

Chapter
2
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12

Input Devices

Optical Character Recognition (OCR)


Mark
-
sense media


Turnaround documents

Plastic Cards with Magnetic Strips

Microcomputer Input Devices


PDA Devices

Chapter
2
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13

Optical Character Reader

Chapter
2
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14

Input Devices

Digital Cameras

Biometric Scanners


Behavioral systems


Physiological systems


Enrollment


Hamming distance

Chapter
2
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15

Biometric Scanners

Chapter
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16

Primary Memory


Microprocessors


Computers, Processing Speeds and
AISs

Central Processing Units

Chapter
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17

Central Processing Units

Chapter
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18

Printers


Video output


Multimedia

Output Devices

Chapter
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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
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20

Format of a Computer Record

Chapter
2
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21

Secondary Storage Devices

Magnetic (hard) disks


Redundant Arrays of Inexpensive Disks
(RAIDS)


Chapter
2
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22

Multiplatter Hard Disk

Chapter
2
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23

Secondary Storage Devices

CD
-
ROMs


Write
-
once, read
-
many (WORM) media

DVDs

Flash memory

Image processing

Record Management Systems

Chapter
2
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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
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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
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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
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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
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28

Data Communications

and Networks

Communication Channels and Protocols


Modem


Integrated Services Digital Network (ISDN)


Digital Subscriber Line (DSL)


Data Communications Protocol


Chapter
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29

Data Communications

and Networks

Local Area Networks (LANs)

Chapter
2
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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
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31

Data Communications

and Networks

Wide Area Networks (WANs)

Chapter
2
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32

Data Communications

and Networks

Client / Server Computing

Chapter
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33

Data Communications

and Networks

Wireless Data Communications (Wi
-
Fi)


Wireless Application Protocol (WAP)


Radio Frequency Identification (RFID)


Near Field Communication (NFC)


Cloud Computing


Chapter
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34

RFID Example

Chapter
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35

NFC Example

Chapter
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36

Cloud Computing Example

Chapter
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37

Computer Software

Operating Systems

Application Software

Programming Languages

Chapter
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38

Operating Systems

Graphical User Interfaces (GUIs)

Utility Programs

Virtual Storage

Antivirus Software and Viruses

Chapter
2
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39

Application Software

Personal productivity software

Commercial productivity software

Accounting software

Communications software

Enterprise resource management
software (ERP)

Chapter
2
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40

Creation of Application
Software

Chapter
2
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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
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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
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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
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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
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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 the

express written permission of the copyright owner is unlawful.

Request for further information should be addressed to the

Permissions Department, John Wiley & Sons, Inc. The purchaser

may 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
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46

Chapter 2