Page 13 - Accounting Information Systems

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Protocols 527
Internet Protocols 528
Benefits from Internet Commerce 530
RISKS ASSOCIATED WITH ELECTRONIC COMMERCE 532
Intranet Risks 532
Internet Risks 533
Risks to Consumers 533
SECURITY, ASSURANCE, AND TRUST 539
Encryption 539
Digital Authentication 540
Firewalls 542
Seals of Assurance 542
IMPLICATIONS FOR THE ACCOUNTING PROFESSION 543
Privacy Violation 543
Continuous Auditing 544
Electronic Audit Trails 545
Confidentiality of Data 545
Authentication 545
Nonrepudiation 545
Data Integrity 545
Access Controls 545
A Changing Legal Environment 546
SUMMARY 546
APPENDIX 546

Part IV Systems Development Activities 571

Chapter 13 Managing the Systems Development Life
Cycle 573

THE SYSTEMS DEVELOPMENT LIFE CYCLE 574
Participants in Systems Development 575
SYSTEMS STRATEGY 576
ASSESS STRATEGIC INFORMATION NEEDS 576
Strategic Business Needs 576
Legacy Systems 577
User Feedback 577
DEVELOP A STRATEGIC SYSTEMS PLAN 580
CREATE AN ACTION PLAN 580
The Learning and Growth Perspective 581
The Internal Business Process Perspective 582