學術產出-Theses
Article View/Open
Publication Export
-
題名 網路環境帳務稽核日誌系統之建置研究
A Study on the Implementation of a model of Network Environment Accounting Auditing Log System作者 歐文純
Ou, Wen-Chueng貢獻者 楊亨利
Yang, Heng-Li
歐文純
Ou, Wen-Chueng關鍵詞 電腦稽核
電子商務
帳務稽核
網路管理
Computer Auditing
Electronic Commerce
Accounting Auditing
Network Management日期 2001 上傳時間 18-Apr-2016 16:26:59 (UTC+8) 摘要 網路環境中，電子商務上的帳務稽核系統，需要內部控制與內部稽核機制的輔助；尤其是在科技快速發展的今日，沒有人能保證百分百的安全，當安全的環境產生漏洞後，需要有一道最後的防線來偵測環境的漏洞，以減少公司的損失，Olden[2000] 認為稽核(Auditing)是網路環境下，電子商務安全基礎建設(Security Infrastructure)中最重要的功能，此稽核的工作包括：(1)促使公司追蹤網站上的活動。(2)產生交易日誌及相關的安全事件。(3)利用稽核日誌以證明某一活動或交易的執行，並且可以追蹤與重新建立因為安全入侵或詐欺等受到影響的事件。因此需要一個網路環境帳務稽核日誌系統，以利後續的審計軌跡的追蹤與查核。本研究試著提出適合在網路環境交易上的帳務稽核日誌系統架構，以解決網路環境交易上帳務稽核的需求，提供一個容易瞭解的稽核方式，幫助管理者更容易掌握網路上的相關問題，並且加以改進。對於日誌的稽核方面，提出重要的整體檢驗概念：(1)個別系統異常的檢查及異常的交互核對，以便找出不易發現的錯誤。(2)應用系統使用者主管角色檢查，以防止內部控制不當的缺失。
It is hard to implement perfect safe systems in network environment for electronic commerce, so we need internal control and audit mechanism to help detecting unsafe events or error events. Olden[2000] claims that auditing is one of the most critical functions of an e-commerce security infrastructure. The auditing component, which enables an organization to track a Website`s activities, should generate logs of transactions and relevant security events. Audit logs serve as proof that an activity or transaction was performed. The logs are often the best way to track and recreate events leading to a security breach or fraudulent activities. In an effective e-commerce security infrastructure, every activity should automatically generate a log entry that can be accessed later.參考文獻 [1] 余千智、周濟群[民86]，“電子商務環境中會計及審計作業之流程模式”，中山管理評論5卷4期，p.825，民國86年12月。 [2] 吳琮璠[民86]，“會計資訊系統與電腦審計”，初版，智勝文化事業有限公司，民國86年4月。 [3] 吳開霖[民87]，“內部控制與內部稽核實務”，瑞霖企管顧問公司，民國87年。 [4] 林柄滄[民84]，“內部稽核理論與實務”，翰中印刷有限公司，民國84年7月。 [5] 經濟部國際貿易局[民86]，電子商務概述，國際經貿情勢簡訊第九十期。 [6] 經濟部商業司與資策會[1997]http://www.ec.org.tw/faq/eb/eb.htm。 [7] 楊亨利等編著 [民87] 系統分析與設計 國立空中大學用書。 [8] 蕭文龍、林松儒 [民88] “TCP/IP最佳入門實用書” 松崗電腦圖書資料股份有限公司，1999年7月。 [9] Alsop, Stweart[1999], “The Five new rules of Web technology”, Fortune, New York, Vol.139, Iss12, pp185, Jun 21. [10] Applegate, L.M., Holsapple, C.W., Kalakota, R, Radermacher, FJ. And Whinston, A.B.[1996], “Electronic commerce: building blocks of new business opportunity”, J. Organiz. Comput. Eleor. Comm., Vol.6, Iss.1, pp1-10. [11] Bailey, J. and Bakos, Y.[1996], “An exploratory study of the merging role of electronic intermediaries”, International J. Electronic Commerce Vol.1, Iss.3, Spring. [12] Bernstein, T. et al.[1996], Internet Security for Business, John Wiley, New York, NY, p.23. [13] Bhimani, A.[1996], “Security the commercial Internet”, Communications of the ACM, Vol.39, No.6, pp.29-35, June. [14] Biggs, S.F. and Selfridge, M.,[1986], GC-X: A Prototype Expert System for the auditor’s Going Concern Judgement, Working Paper, University of Connection, January. [15] Boynton, William C.; Kell, Walter G.[1996], Modern Auditing, sixth edition, John Wiley & Sons, Inc. [16] Broderick, J.C.,[1988], A Practical Decision Support Systems, A. Bailey, Ed. Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors’ Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp. 131-168. [17] Dallas, D.A.[1999], “The Role of IS Audinting in Today’s Business Environment”, Information Strategy: The Executive’s Journal, pp45-48, Spring. [18] Davis, Jefferson T.; Massey, Anne P.; Lovell II, Ronald E.R.[1997], “Supporting a complex audit judgment task: An expert network approach”, European Journal of Operational Research vol. 103, pp.350-372. [19] Dayton, Doug[1997], “Information Technology Audit Handbook,” Prentice Hall. [20] Dillard, J.F. and Mutchler, J.F., [1986], Knowledge-Based Expert Systems for Audit Opinion Decisions, Technical Reproted submitted to the Peat, Marwick, Mitchell Foundation. [21] Doig, Lindsay[1997], “Internet issues—A Business approach”, Australian Accountant; Melbourne; vol.67, iss.11, pp21-23, Dec. [22] Dungan, C.W. and Chandler, J.S.[1985]. AUDITOR; A microcomputer-based expert system to support auditors in the field, Expert Systems, October, pp.210-221. [23] Evans Nick[1999], “Flexibility, Adaptability are key to E-Business”, Internetweek, Manhasset, Special Volume, Iss.768, pp16, Jun 7. [24] Fiedler, Kirk Dean; Grover, Varun; Teng, James.T.C.[1996]; “An Empirically Derived Taxonomy of Information Technology Structure and Its Relationship to Organizational Structure”, Journal of Management Information Systems, Summer 1996, vol.13, iss.1, pp9~pp35. [25] Gal, G.F.,[1985]. “Using Auditors Knowledge to Formulate Data Model Constraints: An Expert Systems for Internal Control Evaluation,” Ph.D. Thesis, Michigan State University. [26] Garcia D. Linda[1997], “Networked commerce: Public Policy Issues in a Deregulated Communication Environment”, The Information Society, Vol.13, No.1, pp.17-31. [27] Gantz John[1999], “The E-Commerce Here’s what you need to know”, Computer world. Framingham, Vol.33, iss.17, pp.34, Apr26. [28] Garner Rochelle[1999], “The E-Commerce connection”, Sales and Marketing Management, New York, Vol.151, Iss.1, pp.40-49, Jan. [29] Glover, Steven M; Romney, Marshall B.[1998], “The next generation software”, The Internal Auditor; Altamonte Springs; Vol.55, iss.4, pp.47-53, Aug. [30] Greg Shields[1998], “Non-stop auditing”, CA Magazine; Toronto; Vol.131, Iss.7, pp.39-40, Sep. [31] Grudnitski G.,[1986]. A Prototype of an Internal Control Expert System for the Sales/Accounts Receivable Application, Audit Judgement Symposium, University of Southern California. [32] Hansen, J.V. an Messier, W.F., [1986a]. A Knowledge-Based, Expert System for Auditing Advanced Computer System, Eurpoean Journal of Operational Research, pp.371-379, September. [33] Hansen, J.V. an Messier, W.F., [1986b]. A Preliminary Investigation of EDP-XPERT, Auditing: A Journal of Practice and Theory, pp.109-123, Fall. [34] Halper, Fern; Snively, John; Vasarhelyi, Miklos[1992]; “The Continuous Process Audit System: Knowledge Acquistion and Representation”, EDPACS, Vol.xx, no.4, pp.1-13, October. [35] Jacob, Varghese S.; Bailey, Andrew D.[1991], “A Conceptual Framework for the Network Approach to Expert Systems Development in Auditing”, Information Processing & Management, v27n5, p.481-497. [36] Kalakota & Whinston[1996], Frontiers of Electronic Commerce, Addison Wesley pub. [37] Kalakota & Whinston[1997], Electronic Commerce: A Manager’s Guide, Addison-Wesley. [38] Kelly, K.P., Ribar, G.S., and Willingham, J.J., [1986]. Interim Report on the Development of an Expert System for the Auditor’s Loan Loss Evaluation, Auditing Symposium, VIII, University of Kansas. [39] Kelly, K.P.,[1987]. A Knowledge-Based Theory of the Audit Planning Process, Working Paper. [40] Lee, S., and Leifer, R.[1992] A framework of linking the structure of information systems and organizational requirements for information sharing. Journal of Management Systems, 8, 4 (1992), 27-44. [41] Maitra, Amit K.[1996], Building A Corporate Internet Strategy—The IT Manager’s Guide, New York, Interational Thomson Publishing. [42] McMullen, Dorothy A; Raghunandan, K; Rama, DV[1996]; “Internal control reports and financial reporting problems”; Accounting Horizons; Sarasota; Vol.10, iss.4, pp.67-75, Dec 1996. [43] Meservy, R.D. and Bailey, A.D., and P.E. Johnson, [1986]. Internal Control Evaluation: A Computational Model of the Review Process, Auditing: A Journal of Practice and Theory, pp.44-74, Fall. [44] Moscove, Stephen A.; Simkin, Mark G.; Bagranoff, Nancy A. [1999]; Core Concepts of Accounting Information Systems, Sixth Edition, John Wiley & Sons, Inc. [45] Nath, R.; Akmanligil,M.; Hjelm, K.; Sakaguchi,T.; Schultz, M.[1998]; “Electronic Commerce and the Internet: Issues, Problems, and Perspectives”; International Journal of Information Management, Vol.18, No.2, pp. 91-101. [46] NCFFR[1987]; National Commission on Fraudulent Financial Reporting (Treadway Commission), 1987, Report of the National Commission on Frudulent Financial Reporting, New Yourk. [47] Olden, Eric[2000]; “Playing it safe” America`s Network; Duluth; vol.104, iss.7, pp.64-68. May 1, 2000. [48] O`Brien, J. [1993] Management Information Systems: A Managerial End User Perspective, 2d ed. New York: Irwin, 1993. [49] O`Hara, M., and Watson R. [1995] Automation, business process reengineering and client server technology: a three stage model of organizational change. In V. Grover and W. Kettinger (eds.), Business Process Change: Reengineering Concepts, Methods and Technologies. Harrisburg, PA: Idea Group, 1995. [50] Ratnasingham, Pauline[1998], “The importance of trust in electronic commerce”, Internet Research: Electronic Networking Applications an Policy, Vol.18, No.4, pp.313-321. [51] Reilly, Barbara[1997], “Blueprints for the electronic store”, CIO, Framingham, Vol.10, Iss.6, pp.32-39. [52] Richard, M. Swanson[1999], “Internal controls: Tools, not hoops”, Strategic Finance, Montvale, vol.81, iss.3, pp.6, Sep 1999. [53] Riggins, F.[1998], “A framework for identifying Web-based electronic commerce opportunities”, Working Paper, DuPree School of Management, Georgia Institute of Technology, February, 1998; riggings-mgr.iac.gatech.edu/papers/ecvalue.html [54] Sharp, Brad[1998], “Creating an E-Comm architecture”, UNIX Review, Mercer Island, Vol.16, iss2, pp.45-51, Feb. [55] Shpilberg, D. and Graham, L.E.[1986], Developing ExperTAX: An Expert System for Corporate Tax Accrual and Planning, Auditing: A Journal of Practice and Theory, pp.78-94, Fall. [56] Steinbart, P.[1987], Materiality: A Case Study Using Expert Systems, The Accounting Review, pp.97-116, January. [57] Vasarheli, Miklos A.; Halper, Fern B.[1991], “The Continuous Audit of Online System”, Auditing: A Journal of Practice & Theory, Vol.10, No.1, Spring. [58] Watne, Donald A; Tureny, Peter B.B[1990], “Auditing EDP System”, Englewood Cliffs, N.j.: Prentice Hall. [59] Wigand, R.T.[1997], “Electronic commerce: Definition, Theory, and Context”, The information Society, vol.13, pp.1-16. [60] Wilensky & Leiden [1995]; “TCP/IP For Dummies” IDG Books World wide, Inc. [61] William A Stone[1997], “Electronic Commerce”, The Internal Auditor, Altamonte Springs, Vol.54, Iss.6, pp.26-34, Dec. [62] Willingham, J.J. and Ribar, G..S., [1988]. Development of an Expert Audit System for Loan Loss Evaluation, A.D. Bailey,(ED)., Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp.171-187. [63] Zwass, V.[1996], “Electronic commerce: structures and issues”, Intern. J. Electr. Comm. Vol.1, iss.1, pp.3-23, Fall. 描述 碩士
國立政治大學
資訊管理學系
86356019資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001587 資料類型 thesis dc.contributor.advisor 楊亨利 zh_TW dc.contributor.advisor Yang, Heng-Li en_US dc.contributor.author (Authors) 歐文純 zh_TW dc.contributor.author (Authors) Ou, Wen-Chueng en_US dc.creator (作者) 歐文純 zh_TW dc.creator (作者) Ou, Wen-Chueng en_US dc.date (日期) 2001 en_US dc.date.accessioned 18-Apr-2016 16:26:59 (UTC+8) - dc.date.available 18-Apr-2016 16:26:59 (UTC+8) - dc.date.issued (上傳時間) 18-Apr-2016 16:26:59 (UTC+8) - dc.identifier (Other Identifiers) A2002001587 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85372 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 資訊管理學系 zh_TW dc.description (描述) 86356019 zh_TW dc.description.abstract (摘要) 網路環境中，電子商務上的帳務稽核系統，需要內部控制與內部稽核機制的輔助；尤其是在科技快速發展的今日，沒有人能保證百分百的安全，當安全的環境產生漏洞後，需要有一道最後的防線來偵測環境的漏洞，以減少公司的損失，Olden[2000] 認為稽核(Auditing)是網路環境下，電子商務安全基礎建設(Security Infrastructure)中最重要的功能，此稽核的工作包括：(1)促使公司追蹤網站上的活動。(2)產生交易日誌及相關的安全事件。(3)利用稽核日誌以證明某一活動或交易的執行，並且可以追蹤與重新建立因為安全入侵或詐欺等受到影響的事件。因此需要一個網路環境帳務稽核日誌系統，以利後續的審計軌跡的追蹤與查核。本研究試著提出適合在網路環境交易上的帳務稽核日誌系統架構，以解決網路環境交易上帳務稽核的需求，提供一個容易瞭解的稽核方式，幫助管理者更容易掌握網路上的相關問題，並且加以改進。對於日誌的稽核方面，提出重要的整體檢驗概念：(1)個別系統異常的檢查及異常的交互核對，以便找出不易發現的錯誤。(2)應用系統使用者主管角色檢查，以防止內部控制不當的缺失。 zh_TW dc.description.abstract (摘要) It is hard to implement perfect safe systems in network environment for electronic commerce, so we need internal control and audit mechanism to help detecting unsafe events or error events. Olden[2000] claims that auditing is one of the most critical functions of an e-commerce security infrastructure. The auditing component, which enables an organization to track a Website`s activities, should generate logs of transactions and relevant security events. Audit logs serve as proof that an activity or transaction was performed. The logs are often the best way to track and recreate events leading to a security breach or fraudulent activities. In an effective e-commerce security infrastructure, every activity should automatically generate a log entry that can be accessed later. en_US dc.description.tableofcontents 封面頁 證明書 致謝詞 論文摘要 目錄 表目錄 圖目錄 第一章 緒論 第一節 研究背景與動機 第二節 研究目的 第三節 研究範圍與限制 一、研究範圍 二、研究限制 第四節 研究方法與步驟 第五節 研究貢獻 第二章 文獻探討 第一節 內部控制、內部稽核與電腦化作業環境控制、稽核 一、內部控制與內部稽核 二、電腦化作業環境控制、稽核 三、電腦輔助稽核技術 第二節 組織的網路環境及其通訊協定 第三節 網路環境下的電腦稽核 第四節 Internet網路環境中的電子商務 一、電子商務的定義 二、電子商務的架構 三、電子商務的相關資訊科技 四、電子商務的潛在問題 五、內控稽核在網路環境中電子商務上的整合運用 第三章 研究架構 第一節 研究架構內容定義與用途 第二節 網路環境帳務稽核日誌系統整體流程 第三節 與先前研究的比較 第四章 系統雛型實作 第一節 雛型系統設計 第二節 發展環境與雛型系統介紹 第三節 雛型模組 一、雛型系統模組架構 二、雛型系統模組流程 三、雛型系統稽核設定檔案欄位 第四節 雛型畫面與實例介紹 第五節 與先前稽核軟體的比較 第五章 結論與建議 第一節 結論 一、完成的工作項目 二、具體成果 三、對於學術理論的貢獻 四、對於電子商務業者的貢獻 第二節 研究限制 一、完整交易日誌的檢查之限制 二、複雜的跨交易檢查之限制 三、人工查核處理狀況的回饋系統之限制 四、各日誌系統無法完全提供本稽核日誌系統所需要的欄位資料之限制 第三節 後續的研究建議 一、針對本研究限制上的功能補強 二、與本研究相關的新增功能建議 參考文獻 附錄 附錄一、交易測試資料、日誌檔案及其隱含的問題、設定檔案 附錄二、Log 資料轉換方法說明 附錄三、雛型所找出的問題 附錄四、系統管理相關問題的預防與建議 附錄五、應用系統或資料庫管理相關題的預防與建議 附錄六、國際標準WEB SERVER狀態碼所代表的意義 附錄七、W3C記錄內容參照 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001587 en_US dc.subject (關鍵詞) 電腦稽核 zh_TW dc.subject (關鍵詞) 電子商務 zh_TW dc.subject (關鍵詞) 帳務稽核 zh_TW dc.subject (關鍵詞) 網路管理 zh_TW dc.subject (關鍵詞) Computer Auditing en_US dc.subject (關鍵詞) Electronic Commerce en_US dc.subject (關鍵詞) Accounting Auditing en_US dc.subject (關鍵詞) Network Management en_US dc.title (題名) 網路環境帳務稽核日誌系統之建置研究 zh_TW dc.title (題名) A Study on the Implementation of a model of Network Environment Accounting Auditing Log System en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) [1] 余千智、周濟群[民86]，“電子商務環境中會計及審計作業之流程模式”，中山管理評論5卷4期，p.825，民國86年12月。 [2] 吳琮璠[民86]，“會計資訊系統與電腦審計”，初版，智勝文化事業有限公司，民國86年4月。 [3] 吳開霖[民87]，“內部控制與內部稽核實務”，瑞霖企管顧問公司，民國87年。 [4] 林柄滄[民84]，“內部稽核理論與實務”，翰中印刷有限公司，民國84年7月。 [5] 經濟部國際貿易局[民86]，電子商務概述，國際經貿情勢簡訊第九十期。 [6] 經濟部商業司與資策會[1997]http://www.ec.org.tw/faq/eb/eb.htm。 [7] 楊亨利等編著 [民87] 系統分析與設計 國立空中大學用書。 [8] 蕭文龍、林松儒 [民88] “TCP/IP最佳入門實用書” 松崗電腦圖書資料股份有限公司，1999年7月。 [9] Alsop, Stweart[1999], “The Five new rules of Web technology”, Fortune, New York, Vol.139, Iss12, pp185, Jun 21. [10] Applegate, L.M., Holsapple, C.W., Kalakota, R, Radermacher, FJ. And Whinston, A.B.[1996], “Electronic commerce: building blocks of new business opportunity”, J. Organiz. Comput. Eleor. Comm., Vol.6, Iss.1, pp1-10. [11] Bailey, J. and Bakos, Y.[1996], “An exploratory study of the merging role of electronic intermediaries”, International J. Electronic Commerce Vol.1, Iss.3, Spring. [12] Bernstein, T. et al.[1996], Internet Security for Business, John Wiley, New York, NY, p.23. [13] Bhimani, A.[1996], “Security the commercial Internet”, Communications of the ACM, Vol.39, No.6, pp.29-35, June. [14] Biggs, S.F. and Selfridge, M.,[1986], GC-X: A Prototype Expert System for the auditor’s Going Concern Judgement, Working Paper, University of Connection, January. [15] Boynton, William C.; Kell, Walter G.[1996], Modern Auditing, sixth edition, John Wiley & Sons, Inc. [16] Broderick, J.C.,[1988], A Practical Decision Support Systems, A. Bailey, Ed. Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors’ Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp. 131-168. [17] Dallas, D.A.[1999], “The Role of IS Audinting in Today’s Business Environment”, Information Strategy: The Executive’s Journal, pp45-48, Spring. [18] Davis, Jefferson T.; Massey, Anne P.; Lovell II, Ronald E.R.[1997], “Supporting a complex audit judgment task: An expert network approach”, European Journal of Operational Research vol. 103, pp.350-372. [19] Dayton, Doug[1997], “Information Technology Audit Handbook,” Prentice Hall. [20] Dillard, J.F. and Mutchler, J.F., [1986], Knowledge-Based Expert Systems for Audit Opinion Decisions, Technical Reproted submitted to the Peat, Marwick, Mitchell Foundation. [21] Doig, Lindsay[1997], “Internet issues—A Business approach”, Australian Accountant; Melbourne; vol.67, iss.11, pp21-23, Dec. [22] Dungan, C.W. and Chandler, J.S.[1985]. AUDITOR; A microcomputer-based expert system to support auditors in the field, Expert Systems, October, pp.210-221. [23] Evans Nick[1999], “Flexibility, Adaptability are key to E-Business”, Internetweek, Manhasset, Special Volume, Iss.768, pp16, Jun 7. [24] Fiedler, Kirk Dean; Grover, Varun; Teng, James.T.C.[1996]; “An Empirically Derived Taxonomy of Information Technology Structure and Its Relationship to Organizational Structure”, Journal of Management Information Systems, Summer 1996, vol.13, iss.1, pp9~pp35. [25] Gal, G.F.,[1985]. “Using Auditors Knowledge to Formulate Data Model Constraints: An Expert Systems for Internal Control Evaluation,” Ph.D. Thesis, Michigan State University. [26] Garcia D. Linda[1997], “Networked commerce: Public Policy Issues in a Deregulated Communication Environment”, The Information Society, Vol.13, No.1, pp.17-31. [27] Gantz John[1999], “The E-Commerce Here’s what you need to know”, Computer world. Framingham, Vol.33, iss.17, pp.34, Apr26. [28] Garner Rochelle[1999], “The E-Commerce connection”, Sales and Marketing Management, New York, Vol.151, Iss.1, pp.40-49, Jan. [29] Glover, Steven M; Romney, Marshall B.[1998], “The next generation software”, The Internal Auditor; Altamonte Springs; Vol.55, iss.4, pp.47-53, Aug. [30] Greg Shields[1998], “Non-stop auditing”, CA Magazine; Toronto; Vol.131, Iss.7, pp.39-40, Sep. [31] Grudnitski G.,[1986]. A Prototype of an Internal Control Expert System for the Sales/Accounts Receivable Application, Audit Judgement Symposium, University of Southern California. [32] Hansen, J.V. an Messier, W.F., [1986a]. A Knowledge-Based, Expert System for Auditing Advanced Computer System, Eurpoean Journal of Operational Research, pp.371-379, September. [33] Hansen, J.V. an Messier, W.F., [1986b]. A Preliminary Investigation of EDP-XPERT, Auditing: A Journal of Practice and Theory, pp.109-123, Fall. [34] Halper, Fern; Snively, John; Vasarhelyi, Miklos[1992]; “The Continuous Process Audit System: Knowledge Acquistion and Representation”, EDPACS, Vol.xx, no.4, pp.1-13, October. [35] Jacob, Varghese S.; Bailey, Andrew D.[1991], “A Conceptual Framework for the Network Approach to Expert Systems Development in Auditing”, Information Processing & Management, v27n5, p.481-497. [36] Kalakota & Whinston[1996], Frontiers of Electronic Commerce, Addison Wesley pub. [37] Kalakota & Whinston[1997], Electronic Commerce: A Manager’s Guide, Addison-Wesley. [38] Kelly, K.P., Ribar, G.S., and Willingham, J.J., [1986]. Interim Report on the Development of an Expert System for the Auditor’s Loan Loss Evaluation, Auditing Symposium, VIII, University of Kansas. [39] Kelly, K.P.,[1987]. A Knowledge-Based Theory of the Audit Planning Process, Working Paper. [40] Lee, S., and Leifer, R.[1992] A framework of linking the structure of information systems and organizational requirements for information sharing. Journal of Management Systems, 8, 4 (1992), 27-44. [41] Maitra, Amit K.[1996], Building A Corporate Internet Strategy—The IT Manager’s Guide, New York, Interational Thomson Publishing. [42] McMullen, Dorothy A; Raghunandan, K; Rama, DV[1996]; “Internal control reports and financial reporting problems”; Accounting Horizons; Sarasota; Vol.10, iss.4, pp.67-75, Dec 1996. [43] Meservy, R.D. and Bailey, A.D., and P.E. Johnson, [1986]. Internal Control Evaluation: A Computational Model of the Review Process, Auditing: A Journal of Practice and Theory, pp.44-74, Fall. [44] Moscove, Stephen A.; Simkin, Mark G.; Bagranoff, Nancy A. [1999]; Core Concepts of Accounting Information Systems, Sixth Edition, John Wiley & Sons, Inc. [45] Nath, R.; Akmanligil,M.; Hjelm, K.; Sakaguchi,T.; Schultz, M.[1998]; “Electronic Commerce and the Internet: Issues, Problems, and Perspectives”; International Journal of Information Management, Vol.18, No.2, pp. 91-101. [46] NCFFR[1987]; National Commission on Fraudulent Financial Reporting (Treadway Commission), 1987, Report of the National Commission on Frudulent Financial Reporting, New Yourk. [47] Olden, Eric[2000]; “Playing it safe” America`s Network; Duluth; vol.104, iss.7, pp.64-68. May 1, 2000. [48] O`Brien, J. [1993] Management Information Systems: A Managerial End User Perspective, 2d ed. New York: Irwin, 1993. [49] O`Hara, M., and Watson R. [1995] Automation, business process reengineering and client server technology: a three stage model of organizational change. In V. Grover and W. Kettinger (eds.), Business Process Change: Reengineering Concepts, Methods and Technologies. Harrisburg, PA: Idea Group, 1995. [50] Ratnasingham, Pauline[1998], “The importance of trust in electronic commerce”, Internet Research: Electronic Networking Applications an Policy, Vol.18, No.4, pp.313-321. [51] Reilly, Barbara[1997], “Blueprints for the electronic store”, CIO, Framingham, Vol.10, Iss.6, pp.32-39. [52] Richard, M. Swanson[1999], “Internal controls: Tools, not hoops”, Strategic Finance, Montvale, vol.81, iss.3, pp.6, Sep 1999. [53] Riggins, F.[1998], “A framework for identifying Web-based electronic commerce opportunities”, Working Paper, DuPree School of Management, Georgia Institute of Technology, February, 1998; riggings-mgr.iac.gatech.edu/papers/ecvalue.html [54] Sharp, Brad[1998], “Creating an E-Comm architecture”, UNIX Review, Mercer Island, Vol.16, iss2, pp.45-51, Feb. [55] Shpilberg, D. and Graham, L.E.[1986], Developing ExperTAX: An Expert System for Corporate Tax Accrual and Planning, Auditing: A Journal of Practice and Theory, pp.78-94, Fall. [56] Steinbart, P.[1987], Materiality: A Case Study Using Expert Systems, The Accounting Review, pp.97-116, January. [57] Vasarheli, Miklos A.; Halper, Fern B.[1991], “The Continuous Audit of Online System”, Auditing: A Journal of Practice & Theory, Vol.10, No.1, Spring. [58] Watne, Donald A; Tureny, Peter B.B[1990], “Auditing EDP System”, Englewood Cliffs, N.j.: Prentice Hall. [59] Wigand, R.T.[1997], “Electronic commerce: Definition, Theory, and Context”, The information Society, vol.13, pp.1-16. [60] Wilensky & Leiden [1995]; “TCP/IP For Dummies” IDG Books World wide, Inc. [61] William A Stone[1997], “Electronic Commerce”, The Internal Auditor, Altamonte Springs, Vol.54, Iss.6, pp.26-34, Dec. [62] Willingham, J.J. and Ribar, G..S., [1988]. Development of an Expert Audit System for Loan Loss Evaluation, A.D. Bailey,(ED)., Auditor Productivity in the Year 2000: 1987 Proceedings of the Arthur Young Professors Roundtable, The Council of Arthur Young Professors, Reston, Virginia, pp.171-187. [63] Zwass, V.[1996], “Electronic commerce: structures and issues”, Intern. J. Electr. Comm. Vol.1, iss.1, pp.3-23, Fall. zh_TW
