Ais Chapter 2

Chapter
2-1
Chapter 2:
Information Technology and AISs
Introduction
The Importance of Information Technology
to Accountants
Input, Processing and Output Devices
Secondary Storage Devices Hardware
Data Communications and Networks Networks

Computer Software Software
Chapter
2-2
EVOLUTION OF COMPUTER
SYSTEMS
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
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
Chapter
2-5
The AICPA’s Top 10 Information
Technologies for 2010
Information Security
Securing and Controlling Information
Distribution
Identify and Access Management
Backup, Disaster Planning and Business
Continuity
Secure Electronic Collaboration
2013 Update
http://www.aicpa.org/INTERESTAREAS/INFORMATIONTECHNOLOGY/RESOURCES/TOPTECHNOL Chapter
OGYINITIATIVES/Pages/2013TTI.aspx 2-6
The AICPA’s Top 10 Information
Technologies for 2010
Paperless Technology
Laptop Security
Small Business Software
Mobile Computing
Tax Software and Electronic Filing
Server Vitalization and Consolidation

Chapter
2-7
BASIC COMPONENTS OF
COMPUTER SYSTEMS
All computers made up of

the same set of five building
blocks:
input, output, (I/O)
memory, files
arithmetic/logic unit
control unit (CPU) Chapter
2-8
Input, Processing and
Output Devices
Chapter
2-9
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
2-10
MICR Symbols
Chapter
2-11
Input Devices
Optical Character Recognition (OCR)

 Mark-sense media
 Turnaround documents
Plastic Cards with Magnetic Strips

Microcomputer Input Devices
 PDA Devices
Chapter
2-12
Common Input Devices
Chapter
2-13
Input Devices
Digital Cameras
Biometric Scanners
 Behavioral systems
 Physiological systems
 Enrollment
 Hamming distance
Chapter
2-14
Central Processing Units and
Primary Memory
Microprocessors
Computers, Processing Speeds and

AISs
Primary Memory
Chapter
2-15
Central Processing Units
Chapter
2-16
Output Devices
Printers
Video output
Multimedia
Chapter
2-17
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
2-18
Secondary Storage Devices
Magnetic (hard) disks

 Redundant Arrays of Inexpensive Disks
(RAIDS)
Chapter
2-19
Multiplatter Hard Disk
Chapter
2-20
Secondary Storage Devices
CD-ROMs
 Write-once, read-many (WORM) media
DVDs
Blu-Ray Discs
Flash memory
Image processing
Record Management Systems
Chapter
2-21
Study Break #2
The acronyms POS, MIC, and OCR are most closely associated
with:
A. Input devices
B. Processing devices
C. Output devices
D. Communication devices
Chapter
2-22
Study Break #3
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
Chapter
2-23
Data Communications
and Networks
Communication Channels and Protocols

 Modem
 Integrated Services Digital Network (ISDN)
 Digital Subscriber Line (DSL)
 Data Communications Protocol
Chapter
2-24
Data Communications
and Networks
Local Area Networks (LANs)
Chapter
2-25
Advantages of a LAN
Facilitating communications
Sharing computer equipment
Sharing computer files
Saving software costs
Enabling unlike computer equipment to
communicate
Chapter
2-26
Data Communications
and Networks
Wide Area Networks (WANs)
Chapter
2-27
Architectures
Network Infrastructure – Determined by

the physical layout and components of a
network
 DNS, DHCP, Router, demilitarized zone, etc.
Application Architecture - Determined by

how functions of application programs are
spread among clients and servers Chapter
2-28
Application Layer Functions
• Presentation logic - Presentation of info

to user and acceptance of user commands
• Application logic - Business logic such
as word processors, spreadsheets
• Data access logic - Processing required
to access stored data (e.g., SQL)
• Data storage - Storing of data generated
by programs (e.g., files, records) Chapter
2-29
Data Communications
and Networks
Client / Server Computing
Chapter
2-30
Multi-tier (i.e., n-tier)
Architectures
Chapter
2-31
Data Communications
and Networks
Wireless Data Communications (Wi-Fi)

 Wireless Application Protocol (WAP)
 Radio Frequency Identification (RFID)
 Near Field Communication (NFC)
Cloud Computing
Chapter
2-32
RFID Example
Chapter
2-33
NFC Example
Chapter
2-34
Computer Software
Operating Systems
Application Software
Programming Languages
Chapter
2-35
Operating Systems
Graphical User Interfaces (GUIs)

Utility Programs
Virtual Storage
Antivirus Software and Viruses
Chapter
2-36
What an application sees…
From http://www.karbosguide.com
Chapter
2-37
Application Software
Personal productivity software

Commercial productivity software
Accounting software
Communications software
Enterprise resource management
software (ERP)
Chapter
2-38
Creation of Application
Software
Chapter
2-39
Study Break #4
Purchasing backup services from an Internet vendor is an

example of:
A. OCR
B. Modem services
C. Virtual storage
D. Cloud computing
Chapter
2-40

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Chapter

Data Communications and Networks Networks

1. Must be compatible and support other

2. Accountants often help clients make

3. Auditors must evaluate computerized

4. Often asked to evaluate the efficiency and

5. IT affects how they work now and in the

6. Understanding is vital to passing most

Small Business Software

Tax Software and Electronic Filing

Server Vitalization and Consolidation

All computers made up of

Source documents and data transcription

Point-of-Sale (POS) devices

Magnetic Ink Character Recognition

Optical Character Recognition (OCR)

Plastic Cards with Magnetic Strips

Computers, Processing Speeds and

Magnetic (hard) disks

Which of these devices is capable of storing the most data?

C. USB (flash memory) device

D. Magnetic (hard) disk

Communication Channels and Protocols

Local Area Networks (LANs)

Wide Area Networks (WANs)

Network Infrastructure – Determined by

Application Architecture - Determined by

• Presentation logic - Presentation of info

Client / Server Computing

Wireless Data Communications (Wi-Fi)

Graphical User Interfaces (GUIs)

Personal productivity software

Purchasing backup services from an Internet vendor is an

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