政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/85372

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/85372

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113318/144297 (79%)
Visitors : 51074861 Online Users : 920

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大典藏 > College of Commerce > Department of MIS > Theses > Item 140.119/85372

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85372

Title:	網路環境帳務稽核日誌系統之建置研究 A Study on the Implementation of a model of Network Environment Accounting Auditing Log System
Authors:	歐文純 Ou, Wen-Chueng
Contributors:	楊亨利 Yang, Heng-Li 歐文純 Ou, Wen-Chueng
Keywords:	電腦稽核電子商務帳務稽核網路管理 Computer Auditing Electronic Commerce Accounting Auditing Network Management
Date:	2001
Issue Date:	2016-04-18 16:26:59 (UTC+8)
Abstract:	網路環境中，電子商務上的帳務稽核系統，需要內部控制與內部稽核機制的輔助；尤其是在科技快速發展的今日，沒有人能保證百分百的安全，當安全的環境產生漏洞後，需要有一道最後的防線來偵測環境的漏洞，以減少公司的損失，Olden[2000] 認為稽核(Auditing)是網路環境下，電子商務安全基礎建設(Security Infrastructure)中最重要的功能，此稽核的工作包括：(1)促使公司追蹤網站上的活動。(2)產生交易日誌及相關的安全事件。(3)利用稽核日誌以證明某一活動或交易的執行，並且可以追蹤與重新建立因為安全入侵或詐欺等受到影響的事件。因此需要一個網路環境帳務稽核日誌系統，以利後續的審計軌跡的追蹤與查核。本研究試著提出適合在網路環境交易上的帳務稽核日誌系統架構，以解決網路環境交易上帳務稽核的需求，提供一個容易瞭解的稽核方式，幫助管理者更容易掌握網路上的相關問題，並且加以改進。對於日誌的稽核方面，提出重要的整體檢驗概念：(1)個別系統異常的檢查及異常的交互核對，以便找出不易發現的錯誤。(2)應用系統使用者主管角色檢查，以防止內部控制不當的缺失。 It is hard to implement perfect safe systems in network environment for electronic commerce, so we need internal control and audit mechanism to help detecting unsafe events or error events. Olden[2000] claims that auditing is one of the most critical functions of an e-commerce security infrastructure. The auditing component, which enables an organization to track a Website`s activities, should generate logs of transactions and relevant security events. Audit logs serve as proof that an activity or transaction was performed. The logs are often the best way to track and recreate events leading to a security breach or fraudulent activities. In an effective e-commerce security infrastructure, every activity should automatically generate a log entry that can be accessed later.
Reference:	[1] 余千智、周濟群[民86]，“電子商務環境中會計及審計作業之流程模式”，中山管理評論5卷4期，p.825，民國86年12月。 [2] 吳琮璠[民86]，“會計資訊系統與電腦審計”，初版，智勝文化事業有限公司，民國86年4月。 [3] 吳開霖[民87]，“內部控制與內部稽核實務”，瑞霖企管顧問公司，民國87年。 [4] 林柄滄[民84]，“內部稽核理論與實務”，翰中印刷有限公司，民國84年7月。 [5] 經濟部國際貿易局[民86]，電子商務概述，國際經貿情勢簡訊第九十期。 [6] 經濟部商業司與資策會[1997]http://www.ec.org.tw/faq/eb/eb.htm。 [7] 楊亨利等編著 [民87] 系統分析與設計國立空中大學用書。 [8] 蕭文龍、林松儒 [民88] “TCP/IP最佳入門實用書” 松崗電腦圖書資料股份有限公司，1999年7月。 [9] Alsop, Stweart[1999], “The Five new rules of Web technology”, Fortune, New York, Vol.139, Iss12, pp185, Jun 21. [10] Applegate, L.M., Holsapple, C.W., Kalakota, R, Radermacher, FJ. And Whinston, A.B.[1996], “Electronic commerce: building blocks of new business opportunity”, J. Organiz. Comput. Eleor. Comm., Vol.6, Iss.1, pp1-10. [11] Bailey, J. and Bakos, Y.[1996], “An exploratory study of the merging role of electronic intermediaries”, International J. Electronic Commerce Vol.1, Iss.3, Spring. [12] Bernstein, T. et al.[1996], Internet Security for Business, John Wiley, New York, NY, p.23. [13] Bhimani, A.[1996], “Security the commercial Internet”, Communications of the ACM, Vol.39, No.6, pp.29-35, June. [14] Biggs, S.F. and Selfridge, M.,[1986], GC-X: A Prototype Expert System for the auditor’s Going Concern Judgement, Working Paper, University of Connection, January. [15] Boynton, William C.; Kell, Walter G.[1996], Modern Auditing, sixth edition, John Wiley & Sons, Inc. [16] Broderick, J.C.,[1988], A Practical Decision Support Systems, A. Bailey, Ed. Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors’ Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp. 131-168. [17] Dallas, D.A.[1999], “The Role of IS Audinting in Today’s Business Environment”, Information Strategy: The Executive’s Journal, pp45-48, Spring. [18] Davis, Jefferson T.; Massey, Anne P.; Lovell II, Ronald E.R.[1997], “Supporting a complex audit judgment task: An expert network approach”, European Journal of Operational Research vol. 103, pp.350-372. [19] Dayton, Doug[1997], “Information Technology Audit Handbook,” Prentice Hall. [20] Dillard, J.F. and Mutchler, J.F., [1986], Knowledge-Based Expert Systems for Audit Opinion Decisions, Technical Reproted submitted to the Peat, Marwick, Mitchell Foundation. [21] Doig, Lindsay[1997], “Internet issues—A Business approach”, Australian Accountant; Melbourne; vol.67, iss.11, pp21-23, Dec. [22] Dungan, C.W. and Chandler, J.S.[1985]. AUDITOR; A microcomputer-based expert system to support auditors in the field, Expert Systems, October, pp.210-221. [23] Evans Nick[1999], “Flexibility, Adaptability are key to E-Business”, Internetweek, Manhasset, Special Volume, Iss.768, pp16, Jun 7. [24] Fiedler, Kirk Dean; Grover, Varun; Teng, James.T.C.[1996]; “An Empirically Derived Taxonomy of Information Technology Structure and Its Relationship to Organizational Structure”, Journal of Management Information Systems, Summer 1996, vol.13, iss.1, pp9~pp35. [25] Gal, G.F.,[1985]. “Using Auditors Knowledge to Formulate Data Model Constraints: An Expert Systems for Internal Control Evaluation,” Ph.D. Thesis, Michigan State University. [26] Garcia D. Linda[1997], “Networked commerce: Public Policy Issues in a Deregulated Communication Environment”, The Information Society, Vol.13, No.1, pp.17-31. [27] Gantz John[1999], “The E-Commerce Here’s what you need to know”, Computer world. Framingham, Vol.33, iss.17, pp.34, Apr26. [28] Garner Rochelle[1999], “The E-Commerce connection”, Sales and Marketing Management, New York, Vol.151, Iss.1, pp.40-49, Jan. [29] Glover, Steven M; Romney, Marshall B.[1998], “The next generation software”, The Internal Auditor; Altamonte Springs; Vol.55, iss.4, pp.47-53, Aug. [30] Greg Shields[1998], “Non-stop auditing”, CA Magazine; Toronto; Vol.131, Iss.7, pp.39-40, Sep. [31] Grudnitski G.,[1986]. A Prototype of an Internal Control Expert System for the Sales/Accounts Receivable Application, Audit Judgement Symposium, University of Southern California. [32] Hansen, J.V. an Messier, W.F., [1986a]. A Knowledge-Based, Expert System for Auditing Advanced Computer System, Eurpoean Journal of Operational Research, pp.371-379, September. [33] Hansen, J.V. an Messier, W.F., [1986b]. A Preliminary Investigation of EDP-XPERT, Auditing: A Journal of Practice and Theory, pp.109-123, Fall. [34] Halper, Fern; Snively, John; Vasarhelyi, Miklos[1992]; “The Continuous Process Audit System: Knowledge Acquistion and Representation”, EDPACS, Vol.xx, no.4, pp.1-13, October. [35] Jacob, Varghese S.; Bailey, Andrew D.[1991], “A Conceptual Framework for the Network Approach to Expert Systems Development in Auditing”, Information Processing & Management, v27n5, p.481-497. [36] Kalakota & Whinston[1996], Frontiers of Electronic Commerce, Addison Wesley pub. [37] Kalakota & Whinston[1997], Electronic Commerce: A Manager’s Guide, Addison-Wesley. [38] Kelly, K.P., Ribar, G.S., and Willingham, J.J., [1986]. Interim Report on the Development of an Expert System for the Auditor’s Loan Loss Evaluation, Auditing Symposium, VIII, University of Kansas. [39] Kelly, K.P.,[1987]. A Knowledge-Based Theory of the Audit Planning Process, Working Paper. [40] Lee, S., and Leifer, R.[1992] A framework of linking the structure of information systems and organizational requirements for information sharing. Journal of Management Systems, 8, 4 (1992), 27-44. [41] Maitra, Amit K.[1996], Building A Corporate Internet Strategy—The IT Manager’s Guide, New York, Interational Thomson Publishing. [42] McMullen, Dorothy A; Raghunandan, K; Rama, DV[1996]; “Internal control reports and financial reporting problems”; Accounting Horizons; Sarasota; Vol.10, iss.4, pp.67-75, Dec 1996. [43] Meservy, R.D. and Bailey, A.D., and P.E. Johnson, [1986]. Internal Control Evaluation: A Computational Model of the Review Process, Auditing: A Journal of Practice and Theory, pp.44-74, Fall. [44] Moscove, Stephen A.; Simkin, Mark G.; Bagranoff, Nancy A. [1999]; Core Concepts of Accounting Information Systems, Sixth Edition, John Wiley & Sons, Inc. [45] Nath, R.; Akmanligil,M.; Hjelm, K.; Sakaguchi,T.; Schultz, M.[1998]; “Electronic Commerce and the Internet: Issues, Problems, and Perspectives”; International Journal of Information Management, Vol.18, No.2, pp. 91-101. [46] NCFFR[1987]; National Commission on Fraudulent Financial Reporting (Treadway Commission), 1987, Report of the National Commission on Frudulent Financial Reporting, New Yourk. [47] Olden, Eric[2000]; “Playing it safe” America`s Network; Duluth; vol.104, iss.7, pp.64-68. May 1, 2000. [48] O`Brien, J. [1993] Management Information Systems: A Managerial End User Perspective, 2d ed. New York: Irwin, 1993. [49] O`Hara, M., and Watson R. [1995] Automation, business process reengineering and client server technology: a three stage model of organizational change. In V. Grover and W. Kettinger (eds.), Business Process Change: Reengineering Concepts, Methods and Technologies. Harrisburg, PA: Idea Group, 1995. [50] Ratnasingham, Pauline[1998], “The importance of trust in electronic commerce”, Internet Research: Electronic Networking Applications an Policy, Vol.18, No.4, pp.313-321. [51] Reilly, Barbara[1997], “Blueprints for the electronic store”, CIO, Framingham, Vol.10, Iss.6, pp.32-39. [52] Richard, M. Swanson[1999], “Internal controls: Tools, not hoops”, Strategic Finance, Montvale, vol.81, iss.3, pp.6, Sep 1999. [53] Riggins, F.[1998], “A framework for identifying Web-based electronic commerce opportunities”, Working Paper, DuPree School of Management, Georgia Institute of Technology, February, 1998; riggings-mgr.iac.gatech.edu/papers/ecvalue.html [54] Sharp, Brad[1998], “Creating an E-Comm architecture”, UNIX Review, Mercer Island, Vol.16, iss2, pp.45-51, Feb. [55] Shpilberg, D. and Graham, L.E.[1986], Developing ExperTAX: An Expert System for Corporate Tax Accrual and Planning, Auditing: A Journal of Practice and Theory, pp.78-94, Fall. [56] Steinbart, P.[1987], Materiality: A Case Study Using Expert Systems, The Accounting Review, pp.97-116, January. [57] Vasarheli, Miklos A.; Halper, Fern B.[1991], “The Continuous Audit of Online System”, Auditing: A Journal of Practice & Theory, Vol.10, No.1, Spring. [58] Watne, Donald A; Tureny, Peter B.B[1990], “Auditing EDP System”, Englewood Cliffs, N.j.: Prentice Hall. [59] Wigand, R.T.[1997], “Electronic commerce: Definition, Theory, and Context”, The information Society, vol.13, pp.1-16. [60] Wilensky & Leiden [1995]; “TCP/IP For Dummies” IDG Books World wide, Inc. [61] William A Stone[1997], “Electronic Commerce”, The Internal Auditor, Altamonte Springs, Vol.54, Iss.6, pp.26-34, Dec. [62] Willingham, J.J. and Ribar, G..S., [1988]. Development of an Expert Audit System for Loan Loss Evaluation, A.D. Bailey,(ED)., Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp.171-187. [63] Zwass, V.[1996], “Electronic commerce: structures and issues”, Intern. J. Electr. Comm. Vol.1, iss.1, pp.3-23, Fall.
Description:	碩士國立政治大學資訊管理學系 86356019
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002001587
Data Type:	thesis
Appears in Collections:	[Department of MIS] Theses

Files in This Item:

File	Size	Format
index.html	0Kb	HTML2	242	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback