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課程名稱 |
電腦安全與審計
Computer Security and Auditing |
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開課學期 |
100-2 |
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授課對象 |
管理學院 會計學系 |
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授課教師 |
陳國泰 |
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課號 |
Acc5010 |
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課程識別碼 |
722 U4200 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管一大電腦 |
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備註 |
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1002isa |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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課程概述 |
As various companies adopt information technology into their business operations, auditors also face new challenges while performing assurance services. To address these challenges, the contents of this course include various topics of information system controls and auditing. Both theretical foundation and practical application are covered. |
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課程目標 |
The main goal of this course is to prepare students for the challenging task of information systems audit. It will discuss main issues regarding internal control and audit of computer operations, data management, system development and maintenance, and electronic commerce. Students will also learn various Computer Assisted Audit Tools and Techniques (CAATTs) and obtain a hand-on experience by using a generalized audit software ACL. |
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課程要求 |
his course will comprise of instructor lectures, software demonstration, and ACL assignments. First half of the course will discuss fundamental concepts of information systems control and audit. For each chapter, the instructor lectures will explain essential concepts of text materials. Second half of the course will consist mainly of ACL demonstration. The software demonstration is to teach students how to use ACL. ACL projects will be assigned to let students actually use ACL and obtain the experience of computer-aided audit. |
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預期每週課後學習時數 |
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Office Hours |
每週三 11:00~12:00
每週四 11:00~12:00 |
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指定閱讀 |
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參考書目 |
1. Hall, James, Information Technology Auditing, 3rd Edition, 2011, 滄海書局代理。
2. ACL Documentations
3. AICPA, Trust Services Principles, Criteria, and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy.
4. COBIT Framework
5. COBIT Audit Guideline.
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-term Exam |
50% |
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2. |
Computer Assignments |
50% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/22 |
Course Introduction |
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第2週 |
2/29 |
Auditing, Assurance, and Internal Control |
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第3週 |
3/07 |
IT Governance |
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第4週 |
3/14 |
System Security I--Networks and Operating Systems |
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第5週 |
3/21 |
System Security II--Data Management |
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第6週 |
3/28 |
Systems Development and Program Change Procedures |
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第7週 |
4/04 |
兒童節暨民族掃墓節放假 |
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第8週 |
4/11 |
Overview of Transaction Processing and financial Reporting Systems
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第9週 |
4/18 |
Enterprise Resource Planning Systems |
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第10週 |
4/25 |
Ethics, Fraud Schemes and Fraud Detection |
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第11週 |
5/02 |
Mid-Term Exam |
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第12週 |
5/09 |
Computer-Assisted Audit Tools and Techniques |
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第13週 |
5/16 |
ACL Lab Session 1 |
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第14週 |
5/23 |
ACL Lab Session 2 |
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第15週 |
5/30 |
ACL Lab Session 3 |
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第16週 |
6/06 |
Auditing the Applications—The Revenue Cycle |
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第17週 |
6/13 |
Auditing the Applications—The Expenditure Cycle |
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