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
Data Communications and Networks
Computer Software
Chapter
2-2
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
2-3
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
2-4
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
2-5
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
2-6
Study Break #1
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
Chapter
2-7
Study Break #1 - Answer
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
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
Optical Character Reader
Chapter
2-13
Input Devices
Digital Cameras
Biometric Scanners

Behavioral systems
 Physiological systems
 Enrollment
 Hamming distance
Chapter
2-14
Biometric Scanners
Chapter
2-15
Central Processing Units
Primary Memory
Microprocessors
Computers, Processing Speeds and
AISs
Chapter
2-16
Central Processing Units
Chapter
2-17
Output Devices
Printers
Video output
Multimedia
Chapter
2-18
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
2-19
Format of a Computer Record
Chapter
2-20
Secondary Storage Devices
Magnetic (hard) disks
 Redundant
Arrays of Inexpensive Disks
(RAIDS)
Chapter
2-21
Multiplatter Hard Disk
Chapter
2-22
Secondary Storage Devices
CD-ROMs
 Write-once,
read-many (WORM) media
DVDs
Flash memory
Image processing
Record Management Systems
Chapter
2-23
Study Break #2
The acronyms POS, MIC, and OCR are most closely associated
with:
A.
B.
C.
D.
Input devices
Processing devices
Output devices
Communication devices
Chapter
2-24
Study Break #2 - Answer
The acronyms POS, MIC, and OCR are most closely associated
with:
A.
B.
C.
D.
Input devices
Processing devices
Output devices
Communication devices
Chapter
2-25
Study Break #3
Which of these devices is capable of storing the most data?
A.
B.
C.
D.
CD-ROM disk
DVD disk
USB (flash memory) device
Magnetic (hard) disk
Chapter
2-26
Study Break #3 - Answer
Which of these devices is capable of storing the most data?
A.
B.
C.
D.
CD-ROM disk
DVD disk
USB (flash memory) device
Magnetic (hard) disk
Chapter
2-27
Data Communications
and Networks
Communication Channels and Protocols
 Modem
 Integrated
Services Digital Network (ISDN)
 Digital Subscriber Line (DSL)
 Data Communications Protocol
Chapter
2-28
Data Communications
and Networks
Local Area Networks (LANs)
Chapter
2-29
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
2-30
Data Communications
and Networks
Wide Area Networks (WANs)
Chapter
2-31
Data Communications
and Networks
Client / Server Computing
Chapter
2-32
Data Communications
and Networks
Wireless Data Communications (Wi-Fi)
 Wireless
Application Protocol (WAP)
 Radio Frequency Identification (RFID)
 Near Field Communication (NFC)
Cloud Computing
Chapter
2-33
RFID Example
Chapter
2-34
NFC Example
Chapter
2-35
Cloud Computing Example
Chapter
2-36
Computer Software
Operating Systems
Application Software
Programming Languages
Chapter
2-37
Operating Systems
Graphical User Interfaces (GUIs)
Utility Programs
Virtual Storage
Antivirus Software and Viruses
Chapter
2-38
Application Software
Personal productivity software
Commercial productivity software
Accounting software
Communications software
Enterprise resource management
software (ERP)
Chapter
2-39
Creation of Application
Software
Chapter
2-40
Study Break #4
Purchasing backup services from an Internet vendor is an
example of:
A.
B.
C.
D.
OCR
Modem services
Virtual storage
Cloud computing
Chapter
2-41
Study Break #4 - Answer
Purchasing backup services from an Internet vendor is an
example of:
A.
B.
C.
D.
OCR
Modem services
Virtual storage
Cloud computing
Chapter
2-42
Study Break #5
All of these are terms associated with programming languages
except:
A.
B.
C.
D.
Object-oriented
Event-driven
Compiler
Server
Chapter
2-43
Study Break #5 - Answer
All of these are terms associated with programming languages
except:
A.
B.
C.
D.
Object-oriented
Event-driven
Compiler
Server
Chapter
2-44
Copyright
Copyright 2010 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
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express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
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may make backup copies for his/her own use only and not for distribution
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information contained herein.
Chapter
2-45
Chapter 2
Chapter
2-46
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