WEKO3
アイテム
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会計監査アプロ-チによる情報システムの信頼性の保証
https://doi.org/10.15029/00000405
https://doi.org/10.15029/0000040551b0ee9a-881f-4d7e-8292-968243c55bf9
名前 / ファイル | ライセンス | アクション |
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KJ00007707319 (781.7 kB)
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TUIS
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||||
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公開日 | 2012-03-01 | |||||||
タイトル | ||||||||
言語 | en | |||||||
タイトル | Information Systems Reliability Assurance by Financial Auditing Approach | |||||||
タイトル | ||||||||
言語 | ja | |||||||
タイトル | 会計監査アプロ-チによる情報システムの信頼性の保証 | |||||||
言語 | ||||||||
言語 | eng | |||||||
キーワード | ||||||||
主題 | 情報システムの信頼性, 会計監査アプローチ, 内部統制, 監査証跡, 統制環境 information systems reliability assurance, financial auditing approach, internal controls, audit trail, control environment |
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資源タイプ | ||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
資源タイプ | departmental bulletin paper | |||||||
ID登録 | ||||||||
ID登録 | 10.15029/00000405 | |||||||
ID登録タイプ | JaLC | |||||||
ページ属性 | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | P(論文) | |||||||
著者名(日) |
斎藤, 隆
× 斎藤, 隆× Saito, Takashi
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著者所属(日) | ||||||||
ja | ||||||||
東京情報大学総合情報学部情報ビジネス学科 | ||||||||
著者所属(英) | ||||||||
en | ||||||||
Tokyo University of Information Sciences, Faculty of Informatics, Department of Business and Information | ||||||||
抄録(日) | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | 公認会計士は従来より、会計監査人としての立場から財務諸表の適正性について意見表明するために、被監査企業の情報システムの信頼性を的確に評価することに努めてきた。そして、今、会計監査とは別の業務範疇で、公認会計士による「情報システムの信頼性に関する保証業務」がビジネスとして実際に提供されている。情報システムの信頼性に関する保証業務とは、情報システムのユーザに「情報システムが信頼できる情報を提供するように設計され運用されていることについての保証を提供すること」である。 筆者は既発表論文にて、情報システム開発または運用業務の専門家ではない公認会計士による情報システムの保証業務の概念を検討し、信頼できる情報システムを構築するために必要な内部統制の考え方を明らかにした。そして、その考え方を通じて、情報システム開発または運用担当者へ担当業務を管理する際の着眼点を提言した。 しかしながら、既発表論文ではその論理的根拠の考察が十分ではなかった。それゆえ、本稿は既発表論文にて提言した着眼点を「会計監査アプローチ」という観点から再考したものである。 | |||||||
言語 | ja | |||||||
抄録(英) | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | Certified Public Accountants(CPAs) have long striven to evaluate the reliability of the information systems of the corporations that they are auditing, in order to express opinions concerning the fairness of financial statements from the standpoint of an independent auditor. Now, "Information Systems Reliability Assurance"services by CPAs are offered as a business in a category separate from that of financial audit. Assurance services on the reliability of information systems provide users with "assurance that an information system has been designed and operated to produce reliable information." In previously published papers in some proceedings or journals, the author had already studied the concepts of assurance services on the reliability of information systems by CPAs who were not experts on information system development and operation, and clarified the concepts of the internal controls necessary for building reliable information systems. Moreover, through these concepts, the author had made proposals to the person in charge of information system development and operation concerning focus points when managing his or her job responsibility. However, discussion on the logical basis for these concepts was not sufficient. Therefore, this paper has reconsidered the focus points proposed previously from the viewpoint of a "financial auditing approach." | |||||||
言語 | en | |||||||
雑誌書誌ID | ||||||||
収録物識別子タイプ | NCID | |||||||
収録物識別子 | AA11155514 | |||||||
書誌情報 |
ja : 東京情報大学研究論集 巻 15, 号 2, p. 141-149, 発行日 2012-03-01 |
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出版者 | ||||||||
言語 | ja | |||||||
出版者 | 東京情報大学 |