The document outlines the role of interrupts in operating systems, detailing how they allow the CPU to respond to signals from hardware or software, manage device communication through interrupt service routines (ISRs), and facilitate task scheduling and resource management. It explains the process of handling interrupts, including interrupt generation, execution of ISRs, and the resumption of the interrupted program. Key functions of interrupts include handling asynchronous events, managing I/O operations, and addressing error conditions.