Page 157 - Encyclopedia of Business and Finance

eobf_C 7/5/06 2:57 PM Page 134

Compliance Audits

SEE ALSO Auditing bring to any viewing of an image their experience, expec-
tations, and values. Sometimes people draw from cultural,
religious, or universal symbols to help them relate the
BIBLIOGRAPHY
American Institute of Certified Public Accountants. (2005). image to their experience of the world. The universal
AICPA Professional Standards (Vols. 1–2). New York: Author. becomes personal and the personal becomes universal.
Konrath, Larry F. (1999). Auditing concepts and applications: A Visual communication is multidimensional. People have a
risk analysis approach (4th ed.). Cincinnati: South-Western. primal or visceral response based upon deep-seated beliefs,
Messier, William F., Jr., Glover, Steven M., and Prawitt, Douglas an emotional response based upon image content and
F. (2006). Auditing and assurance services: A systematic presentation, and an associative response based upon prior
approach (4th ed.). Boston: McGraw-Hill/Irwin. experience. Then a rational response is layered on top of
the rest.

Vicky B. Hoffman
FILM VERSUS DIGITAL IMAGERY
Computer graphics is the art of using computer technol-
ogy to create visual images from data. One way to under-
COMPLIANCE AUDITS stand this is to contrast film and digital photography.
SEE Auditing With a film camera a roll of film is loaded into the cam-
era. To make a picture the camera exposes some halide sil-
ver crystals on one small piece of film at a time to light.
When the entire roll has been used, it may be taken to a
COMPUTER GRAPHICS professional who processes the film with chemicals and
then shines light through the film onto light-sensitive
Computer graphics are found in almost every industry; paper. An image soon appears on the paper and a print is
individuals in all demographic, geographic, racial, politi- created.
cal, and religious groups benefit from them. When pick-
Unlike film cameras, a digital camera does not use
ing up a magazine or newspaper, watching television,
film. It has a minicomputer inside that records light onto
going to the movies, or taking a drive down the street,
a two-dimensional array of points. Each of these points is
images produced by computer graphics are seen.
then assigned a digital value. In general all digital devices
Computer graphics are used because they add color,
excitement, and visual stimulation to media. They are aes- work on the same principle. The source may be light from
the natural world or a piece of paper, or an image created
thetically appealing and informative. Newspapers, maga-
on the computer. Each digital device turns the source
zines, brochures and reports, billboards, posters, art
input into an array of digital values. To better understand
prints, greeting cards, and postcards incorporate digital this, one needs to look more closely at how computers
graphics. Several movies, including Who Framed Roger work.
Rabbit?, Toy Story, and Stuart Little have received recogni-
tion for their innovative use of digital effects and/or ani-
mation. Video games use advanced digital graphics. THE BINARY SYSTEM
Scientists use computer visualizations to simulate animal Computers use a binary system consisting of 1s and 0s.
movements, thunderstorms, and galaxy formation. Visual Conceptually this works like an on/off switch. To describe
simulation is also used in training programs where people an image in black and white, white can be assigned the
learn how to drive or fly. Physicians are able to see digital value “0” and black the value “1.” If one takes a black-
graphical representations of computerized axial tomogra- and-white image and superimposes a series of rows and
phy scan data that aid in diagnosis and treatment. Archi- columns onto it, then at each intersection of a row and
tects and product designers use computer-aided design column one has a point. Each point can then be assigned
programs to draw graphical representations of their a value of “0,” white, or “1,” black. Now there is an array
designs. Graphic designers create digital illustrations on of 0s and 1s that taken together represent an image. Every
the computer. Across the World Wide Web computer value, that is, every 0 or 1, requires a bit of storage. An
graphics are shared around the globe. image as described above is said to have a bit depth of 1,
Computer graphics are visual and, therefore, one’s because it takes 1 bit (either a 1 or 0) to describe any point
response to them is very different from one’s response to on the image.
textual or auditory communication. As children, people If one wants an image to contain shades of gray
develop visual skills before language skills, but even as between black and white, one need more bits. If one uses
adults they respond emotionally to what they see. People 2 bits, there are four possible combinations of 1 and 0

134 ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION