목차
제1장 IT 5 Frameworks
제2장 IT Fundamentals
01 Characteristics of Computer Systems = 19
1) Transaction or audit trail(거래증적／감사증적의 감소) = 19
2) Uniform processing of transactions(거래의 동일한 처리→오류유형의 변화) = 19
3) Segregation of functions(기능 분리의 변화) = 20
4) Potential for errors and fraud(오류와 부정의 가능성 증가) = 20
5) Potential for better management supervision(경영자의 감독범위 증가) = 20
6) Initiation or subsequent execution of transactions by computer(거래의 자동 발의／시행) = 21
7) Dependence of other controls on controls over computer processing(타통제의 전산시스템에 대한 의존도 증가) = 21
02 General Types of Computer System = 21
1) Business Information System = 22
2) Operations Support Systems = 23
3) Management Support System = 24
제3장 Hardware, Software, Data, Netwark
01 Hardware = 31
1) CPU(Central Pocessing Unit, 중앙처리장치) = 31
2) Primary Storage(주기억 장치) = 32
3) Secondary Storage Devices(보조기억 장치) = 33
4) Peripherals(주변장치) = 35
5) Classification Computing Power = 38
02 Software = 40
1) System Software = 40
2) Processing Methodology = 45
3) Application Software = 52
4) Programming Language의 분류 = 53
5) Others = 55
03 Data = 60
1) Basic Data Structure = 60
2) Data File Structure = 61
04 Network = 75
1) Network = 75
2) Transmission Mode = 89
3) Transmission Media(Communication Channels) = 90
4) Client／Server System = 91
05 Development = 93
1) SDLC(System Development Life Cycle) = 93
2) 기타 개념 = 99
06 Ice Breaking - lT와 Business의 결합 = 102
1) ABS 관련 전산 = 103
2) 파생상품 IT전문가 = 106
3) ERP개발자 = 106
4) 내부통제(Internal Auditing)시스템 개발자 = 107
제4장 Controls
01 Classification of Controls = 111
1) Control의 분류 = 111
2) General Control = 112
3) Application Control = 135
4) Check 관련 총정리 = 139
5) Check 관련 문제 총정리 = 141
02 Ice Breaking - BCP(Business Continuity Planning) = 144
1) BCP(Business Continuity Planning)의 개념 = 144
2) BCP 대응의 성공 및 실패사례 = 145
3) 재해복구 기관의 평가자료 = 146
4) BCP 도입 효과 = 141
제5장 E-Business
01 EDI(Electronic Data Interchange) = 152
1) Definition = 152
2) Characteristics of EDI = 154
3) EDI Controls = 155
4) Methods of communication between trading partners = 156
02 B2B(Business-to-Business) = 159
1) ERP(Enterprise Resource Planning Systems, 전사자원관리) = 159
2) SCM(Supply Chain Management Systems, 공급사슬관리) = 161
3) CRM(Customer Relation Management Systems, 고객관계 관리) = 162
4) POS(Point of sale, 판매시점 관리) = 163
03 Other E-Commerce Technologies = 164
1) EFT(Electronic Funds Transfer) = 164
2) ASP(Application Service Providers, 어플리케이션 서비스 제공업체) = 166
04 Ice Breaking - 한국공인회계사 XBRL Conference 개최 = 168
제6장 Auditing Under Computer System
01 Definition = 173
02 Effect of IT on Evidence gathering = 175
1) Components of Internal Control = 175
2) Using the Work of a Specialist = 176
03 Effect of a Computer on Internal Control = 177
04 Assessing CR(Control Risk) in a computer system = 179
1) 의의 = 179
2) 내부통제의 이해 = 180
05 CAAT(Computer-asslsted audit techniques)일반론 = 186
1) 의의 = 186
2) CAAT의 장단점 = 187
3) CAAT의 적용범위 = 187
4) CAAT for TOC(Test of Controls) = 188
5) CAAT의 방법 = 189
6) Computerized Audit Tools = 198
06 Audit Considerations related to client use of service organization = 199
1) 의의 = 199
2) The service auditor's report를 이용할 경우의 주요 고려사항 = 200
07 Web Trust＆Sys Trust = 201
1) Web Trust = 201
2) Sys Trust = 203
제7장 Glossory
01 Glossory = 207
1) Architecture와 Framework의 차이 = 207
2) Application = 209
3) Authentication(인증) = 210
4) Bridge = 210
5) COBOL = 211
6) Distributed(분산) = 212
7) Encryption＆Decryption(암호화와 암호해독) = 212
8) Fiber Optical Cable(광섬유 케이블) = 213
9) Firewall(방화벽) = 214
10) Java = 215
11) OSI참조모델(Open Systems Interconnection) = 217
12) PKI(Public Key Infrastructure, 공개키 기반구조) = 219
13) RAID(Redundant Array of Independent(or Inexpensive) Disks) = 219
14) RAM(Random Access Memory) = 220
15) Repeater = 221
16) ROM(Read-only Memory) = 222
17) Router = 222
18) SLA(Service Level Agreement) = 223
19) Snapshot = 223
20) Snapshot Application = 224
21) 3-tier Application = 224
22) Utility Program = 225
23) Virus = 226
24) VPN(Virtual Private Network, 가상 사설망) = 227
25) WAN(Wide Area Network, 광역 통신망) = 227
26) WORM = 228
27) Workstations = 229
28) XML(Extendible Markup Language) = 229
