AICPA를 위한 IT Exam Review

제1장 | IT 5 Frameworks

제2장 | IT Fundamentals
01 Characteristics of Computer Systems
1) Transaction or audit trail(거래증적/감사증적의 감소)
2) Uniform processing of transactions(거래의 동일한 처리 → 오류유형의 변화)
3) Segregation of functions(기능 분리의 변화)
4) Potential for errors and fraud(오류와 부정의 가능성 증가)
5) Potential for better management supervision(경영자의 감독범위 증가)
6) Initiation or subsequent execution of transactions by computer(거래의 자동 발의/시행)
7) Dependence of other controls on controls over computer processing
(타통제의 전산시스템에 대한 의존도 증가)
02 General Types of Computer System
1) Business Information System
2) Operations Support Systems
3) Management Support System
03 Review Questions

제3장 | Hardware, Software, Data, Network
01 Hardware
1) CPU(Central Processing Unit, 중앙처리장치)
2) Primary Storage(주기억 장치)
3) Secondary Storage Devices(보조기억장치)
4) Peripherals(주변장치)
5) Classification Computing Power
02 Software
1) System Software
2) Processing Methodology
3) Application Software
4) Programming Language의 분류
5) Others
03 Data
1) Basic Data Structure
2) Data File Structure
04 Network
1) Network
2) Transmission Mode
3) Transmission Media(Communication Channels)
4) Client/Server System
05 Development
1) SDL(System Development Life Cycle)
2) 기타 개념
06 Review Questions
07 Ice Breaking-IT와 Business의 결합
1) ABS 관련 전산
2) 파생상품 IT전문가
3) ERP개발자
4) 내부통제(Internal Auditing)시스템 개발자

제4장 | Controls
01 Classification of Controls
1) Control의 분류
2) General Control
3) Application Control
4) Check 관련 총정리
5) Check 관련 문제 총정리
02 Review Questions
03 Ice Breaking-BCP(Business Continuity Planning)
1) BCP(Business Continuity Planning)의 개념
2) BCP 대응의 성공 및 실패사례
3) 재해복구 기관의 평가자료
4) BCP 도입 효과

제5장 | E-Business
01 EDI(Electronic Data Interchange)
1) Definition
2) Characteristics of EDI
3) EDI
4) Methods of communication between trading partners
02 B2B(Business-to Business)
1) ERP(Enterprise Resource Planning System, 전사자원관리)
2) SCM(Supply Chain Management System, 공급사슬관리)
3) CRM(Customer Relation Management System, 고객관계 관리)
4) POS(Point of sale, 판매시점 관리)
03 Other E-Commerce Technologies
1) EFT(Electronic Funds Transfer)
2) ASP(Application Service Providers, 어플리케이션 서비스 제공업체)
04 Review Questions
05 Ice Breaking-한국공인회계사 XBRL Conference 개최

제6장 | Auditing Under Computer System
01 Definition
02 Effect of IT on Evidence gathering
1) Components of Internal Control
03 Effect of a Computer on Internal Control
04 Assessing CR(Control Risk) in a computer system
1) 의의
2) 내부통제의 이해
05 CAAT(Computer-assisted audit techniques)일반론
1) 의의
2) CAAT의 장단점
3) CAAT의 적용범위
4) CAAT for TOC(Test of Controls)
5) CAAT의 방법
6) Computerized Audit Tools
06 Audit Considerations related to client use of service organization
1) 의의
2) The service auditor's report를 이용할 경우의 주요 고려사항
07 Wed Trust & Sys Trust
1) Wed Trust
2) Sys Trust
08 Review Questions

제7장 Glossory
01 Glossory
1) Architecture와 Framework의 차이
2) Application
3) Authentication(인증)
4) Bridge
5) COBOL
6) Distributed(분산)
7) Encryption & Decryption(암호화와 암호해독)
8) Fiber Optical Cable(광섬유 케이블)
9) Firewall(방화벽)
10) Jave
11) OSI참조모델(Open System Interconnection)
12) PKI(Public Key Infrastructure, 공개기 기반구조)
13) RAID(Redundant Array of Independent(or Inexpensive) Disks)
14) RAM(Random Access Memory)
15) Repeater
16) ROM(Read-only Memory)
17) Router
18) SLA(Service Level Agreement)
19) Snapshot
20) Snapshot Application
21) 3-tier Application
22) Utility Program
23) Virus
24) VPN(Virtual Private Network, 가상 사설망)
25) WAN(Wide Area Network, 광역 통신망)
26) WORM
27) Workstations
28) XML(Extendible Markup Language)