Dear Client: What is a cookie? It is simply an HTTP header that consist of a string that is entered into the memory of your browser. There have been several important developments and techniques related to the use of cookies. The most widely used techniques are for Web site tracking, online ordering, and marketing. Companies can now track where a user goes within their Web site. Organizations find this useful to determine what users are most interested in. Cookies can be used to determine dead ends on Web sites, which occur when a user appears to lose interest by abandoning a Web site. Can you receive a virus from a cookie? No, there is no evidence that a virus can reside in a cookie file. The file is not executed on the operating system. All processing is contained within the browser program. If you want more control of cookies when surfing the Web, current versions of Netscape Navigator and Microsoft Internet Explorer provide settings to warn of cookies. The cookie files can be deleted whenever you deem it necessary. If you have any questions please do not hesitate to call us. Very truly yours, KOLITA & COMPANY Certified Public Accountants
Source: Technology Alert, Vol 97 No 4, Published by the AICPA Information Technology Membership Section; Authored by Michele A. Lombardo, Project Manager Information Technology.
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