| 當期課號 |
1471 |
Course Number |
1471 |
| 授課教師 |
熊杏華 |
Instructor |
HSIUNG,HSING HWA |
| 中文課名 |
資訊系統控制與稽核 |
Course Name |
Infornation System Control and Auditing |
| 開課單位 |
會計系(四日)四A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
本課程整合管理與資訊二大領域，旨在培養同學們能配合企業組織運作來運用資訊系統之基礎能力，另配合電腦化資訊系統之控管與稽核實務的課程，讓學生未來進入業界能了解資訊系統在企業內所扮演的角色，並能合理判斷及解決組織問題之能力，以提供給企業中、高階主管具有附加價值的建議與決策資訊。 |
Objectives |
This course integrates Management and Information for the purpose of training students to obtain the basic ability of applying information systems to comply with the enterprise's organizational operation and also coupling with courses of computerized information system control and audit practice to prepare students with the capability of understanding what the role information system plays in the enterprise when they enter the industries in the future. Then along with the ability to judge rationally and solve organizational problems, the students will be able to provide added-value suggestions and decisive information to the management. |
| 教材 |
1.自編教材
2.Accounting information systems_basic concepts & current issues |
Teaching Materials |
Accounting information systems_basic concepts & current issues |
| 成績評量方式 |
1.期中考30%
2.期末報告30%
3.課堂心得30%
4.出席10% |
Grading |
1.The mid-term exam (30%)
2.Reporting (30%)
3.Assignments(30%)
4.class participation(10%) |
| 教師網頁 |
|
| 教學內容 |
1.資訊環境與內部控制簡介
2.沙賓法案介紹及其對企業內部控制之要求
3.九大循環對應的一般ERP系統範圍及程序
4.如何建置正確的內部控制程序及流程
(本課程為就業學程課程，課程中會邀請多位資訊相關業師共同授課) |
Syllabus |
1.Internal control in design and evaluation of accounting information system.
2.Sarbanes-Oxley Act related to internal controls. |