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來源資料
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題 名 | 電腦稽核課程情境教學案例--ERP系統銷售與收款循環查核 |
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作 者 | 張碩毅; 吳承志; 林世凱; 張益誠; 沈政鴻; 劉籹君; | 書刊名 | 電腦稽核 |
卷 期 | 22 2010.07[民99.07] |
頁 次 | 頁37-49 |
專 輯 | 新經濟時代之會計變革與企業風險管理 |
分類號 | 525.34959 |
關鍵詞 | 電腦審計; 銷售與收款循環查核; 電腦輔助查核技術; Computer auditing; Revenue cycle auditing; Computer assisted auditing techniques; CAAT; |
語 文 | 中文(Chinese) |
中文摘要 | 在全球競爭的商業環境下,企業必須掌握銷售資訊,並且即時回應顧客需求,才能使企業維持競爭優勢與成長。然而,企業使用資訊系統進行銷售與收款之作業時,若無一套完善且妥適之系統控制與稽核方法,則容易讓企業暴露在巨大的風險下。本文主要目的是以設計個案情境的教學方式來進行ERP系統銷售與收款循環查核,而所設計個案的情境公司為一家虛擬公司-World Digit股份有限公司。在設計的教學情境下,學生須扮演電腦審計人員的角色,其主要任務是利用電腦稽核工具執行查核程序。本文主要設計兩項任務供學生練習,在任務一中,學生可以透過概念介紹,初步了解其審計工作範圍與稽核ERP系統中銷售與收款循環的相關基本知識;在任務二中,學生根據銷售與收款循環對應到ERP系統相關模組資料,以電腦稽核工具查核交易資料是否有異常情況。透過本文之個案教學,除了期望學生能對電腦稽核有更具體的實務體驗外,更希望供教師在電腦審計教學上有一參考案例。 |
英文摘要 | Within global business environment, in order to sustain business competiveness and strength, enterprises should obtain on-time sales information and response customers' requirement via the information technology. Rather, if enterprises don't establish a suitable approach to control or audit information systems, a variety of risks would be posed. Recently, more and more instructors utilize computer-assisted auditing techniques to facilitate students' learning of how to apply the technology in the computer auditing course. The main goal of this teaching case is to design a scenario for auditing in the revenue cycle. In this teaching case, students are required to act as auditors and their major tasks are to utilize a computer auditing tool in performing their auditing procedures. This case contains two assignments for the students. In assignment 1, it introduces them their audit context and the revenue cycle in the ERP system. In assignment 2, students are asked to execute the audit procedures they identified by a computer auditing tool. Using this teaching case, we hope to not only assist instructors in their computer auditing class, but also to guide students' learning of the practical process of information technology auditing. |
本系統中英文摘要資訊取自各篇刊載內容。