• Kế toán, kiểm toán - Chapter 13: The expenditure cycle: Purchasing to cash disbursementsKế toán, kiểm toán - Chapter 13: The expenditure cycle: Purchasing to cash disbursements

    Explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures...

    pptx20 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 12: The revenue cycle: Sales to cash collectionsKế toán, kiểm toán - Chapter 12: The revenue cycle: Sales to cash collections

    Describe the basic business activities and related information processing operations performed in the revenue cycle. Discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions. Identify major threats in the revenue cycle, and evaluate the adequacy of various control procedures ...

    pptx18 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 11: Auditing computer - Based information systemsKế toán, kiểm toán - Chapter 11: Auditing computer - Based information systems

    Describe the scope and objectives of audit work, and identify the major steps in the audit process. Identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives. Design a plan for the study and evaluation of internal control in an AIS. Describe computer audit software, and exp...

    pptx17 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Information systems controls for system reliabilityKế toán, kiểm toán - Chapter 10: Information systems controls for system reliability

    Security (Chapter 8) Access to the system and its data is controlled and restricted to legitimate users. Confidentiality (Chapter 8) Sensitive organizational information (e.g., marketing plans, trade secrets) is protected from unauthorized disclosure. Privacy (Chapter 9) Personal information about customers is collected, used, disclosed, and m...

    pptx14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 9: Information systems controls for system reliabilityKế toán, kiểm toán - Chapter 9: Information systems controls for system reliability

    Identify and explain controls designed to protect the confidentiality of sensitive corporate information. Identify and explain controls designed to protect the privacy of customers’ personal information. Explain how the two basic types of encryption systems work.

    pptx16 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 8: Information systems controls for system reliabilityKế toán, kiểm toán - Chapter 8: Information systems controls for system reliability

    Discuss how the COBIT framework can be used to develop sound internal control over an organization’s information systems. Explain the factors that influence information systems reliability. Describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security.

    pptx23 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 7: Control and aisKế toán, kiểm toán - Chapter 7: Control and ais

    Explain basic control concepts and explain why computer control and security are important. Compare and contrast the COBIT, COSO, and ERM control frameworks. Describe the major elements in the internal environment of a company Describe the four types of control objectives that companies need to set. Describe the events that affect uncertainty a...

    pptx20 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 6: Computer fraud and abuse techniquesKế toán, kiểm toán - Chapter 6: Computer fraud and abuse techniques

    Compare and contrast computer attack and abuse tactics. Explain how social engineering techniques are used to gain physical or logical access to computer resources. Describe the different types of malware used to harm computers.

    pptx13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 5: Computer fraudKế toán, kiểm toán - Chapter 5: Computer fraud

    Explain the threats faced by modern information systems. Define fraud and describe the process one follows to perpetuate a fraud. Discuss who perpetrates fraud and why it occurs, including: the pressures, opportunities, and rationalizations that are present in most frauds. Define computer fraud and discuss the different computer fraud classifi...

    pptx15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 4: Relational databasesKế toán, kiểm toán - Chapter 4: Relational databases

    Explain the importance and advantages of databases. Describe the difference between database systems and file-based legacy systems. Explain the difference between logical and physical views of a database. Explain fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages. Describe what a relational d...

    pptx19 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 0 | Lượt tải: 0