內部控制與稽核 - myweb.scu.edu.twmyweb.scu.edu.tw/~hankgau/docs/ais/topic_05.pdf · –...

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內部控制與稽核

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  • 1.

    2.

    2

  • 3

  • 1. 2. 3.

    4

    [, #3 ]

  • 5

  • (Cost-Benefit Concept)

    6

  • $200,000

    Solution 1. 6$300,0000Solution 2. 1$80,000$100,000

    7

  • 8

  • 7-1

    9

  • 1.

    2.

    3.

    4.

    5.

    10

    7-1

  • 7-1

    - -

    11

  • 1. (1/2)

    (ex. )

    12

  • 1. (2/2)

    7-2

    13

  • 2.

    14

  • 3. (1/2)

    15

  • 3. (2/2)

    (Access control)

    16

  • 4. (1/2)

    17

  • 4. (2/2)

    18

  • 5.

    19

  • 20

    7-3 ERM

    (Enterprise Risk Management, ERM)

  • (7-4)

    1. 2. 3. 4. 5. 6. 7. 8.

    21

  • 7-5

    22

  • (1/2)

    1.

    2. ()3.

    4.

    5. ()6.

    23

  • (2/2)

    ()

    24

  • 7-1

    ()

    /

    25

  • 1. (Preventive controls) (Detective controls) (Corrective controls)

    2. (General controls) (Application controls)

    26

  • (Preventive controls) Ex.

    (Detective controls) Ex.

    (Corrective controls) Ex.

    27

  • (1/3)

    ()

    (1)

    (2)

    (1) , (2) ,

    28

    1.

  • (2/3)

    2.

    29

  • (3/3)

    3. (parity check) (dual read) (read after write) (echo check)

    4. ID Password

    5.

    30

  • 1. 1.2.

    1.2.

    2. (IC )

    1.2.

    3. Public-Key Infrastructure (PKI) ()

    1.2.

    4. PKI ()IC

    1.2.IC

    5. ()

    1.2.

    6. +

    1.2.

  • (1/3)

    1.

    (check digits) p.351 ex. (validity test) ex. (field check) ex. (control total) ex. (direct data entry

    procedures) ex.

    32

  • R123456783A=10B=11C=12D=13E=14F=15G=16H=17J=18K=19M=21N=22P=23Q=24R=25S=26T=27U=28V=29W=30 X=31Y=32Z=33I=34O=35

    R1234567825 1 2 3 4 5 6 7 8

    2+5*9+1*8+2*7+3*6+4*5+5*4+6*3+7*2+8*1=16716710

    10 7103 ()

    00() 33

  • (2/3)

    2.

    (sequence check) ex.

    (limit check) ex. (cross-footing balance

    check) (file label) ex. RFID

    34

  • (3/3)

    3.

    35

  • 1.

    2.

    3.

    4.

    5.

    6.

    36

  • p.301305

    1. 2. 3. 4. 5. 6.

    37

  • (1/2)

    38

  • (2/2)

    39

  • 7-2

    7-3

    41

  • R = L = P =

    42

  • 8-2

    (On-line Backup) (Near-line Backup) (Off-line Backup)

    43

  • 44

  • 1. 2. 3. 4. 5.

    45

  • 8-2

    46

  • 1.

    2.

    3.

    4.

    47

    7-8

  • 7-8

    48

  • 1. 2. 3. 4. 5.

    49

    7-9 7-10 7-11 3C

  • (Initiation)

    50

    7-9

  • 51

  • 52

  • 53

  • 7-3

    (Deny of Service, DoS)

    DES vs. RSA vs. SET

    54