IT Implication to Auditing & Attestation

송정선

宋政鮮
-공인회계사(KICPA),국제정보시스템감사인(CISA)합격
-연세대학교상경대학경영학학사
-동국대학교국제정보보호대학원사이버포렌식학(AML/CFT)석사
-숭실대학교일반대학원회계학(회계정보시스템)박사과정
▶약력
-(現)삼도회계법인회계정보시스템및자금세탁방지제도전문감사인
-(現)한국공인회계사회자격연수정보기술(InformationTechnology)분야출제위원
-(現)한국공인회계사회회계연수원‘정보시스템환경하의감사계획’,‘정보시스템환경하의내부통제평가’담당교수
-(現)국제금융회계아카데미‘ITImplicationtoAuditing&Attestation’담당교수
-(前)딜로이트안진회계법인리스크자문본부IT감사파트너
-(前)법무법인지평자금세탁방지제도전문위원

〈저서및기고문〉
회계감사StudyGuide,경문사(이창우,송혁준,전규안,권오상,송정선)
전사적위험관리와기업의내부통제(공동연구용역),한국상장회사협의회
리스크인텔리전스:불확실성시대의위기경영(공동번역),한빛비즈

TopicⅠTheScopeofITinAuditing&Attestation
1.Theknowledgeandskills
2.RiskManagement,ControlandAudit
3.ITFocusonCPARole
4.A&ACourseMap
5.FromITImplicationtoISC
6.TheCoverageofITImplication

Topic2ITFundamental
1.InformationSystem
2.ITEnvironment
3.ITbenefitsanentity’ssystemofinternalcontrol
4.RisksArisingfromtheUseofIT
5.TheRoleofITinBusiness
6.ExtendedBIS
7.ITOutsourcingandCloudComputing
8.ServiceOrganization
9.EndUserComputing
10.InterfaceandMiddleware
11.DataCenter
12.SODunderITorganization
Topic3AuditunderInformationTechnology
1.Anentity’suseofITaffectstheauditofthefinancialstatements
2.UnderstandingtheEntityandItsEnvironment
3.TheInformationSystemandCommunication
4.ControlActivities
5.ConsiderationsforUnderstandingIT
6.ConsiderationsforUnderstandingGeneralITControls
7.CyberSecurityBreach
8.COSOInternalControl-IntegratedFramework
9.AutomatedControlintheApplicationLayer

Topic4AuditUsingInformationTechnology
1.DataManagement
2.StorageProcessingandRepositories
3.RelationalDatabase
4.DataVerification
5.ToolsandTechnology
6.DATechniques
7.AuditDataAnalytics
8.Visualization

Topic5UseofITAuditor
1.CommunicationwithITAuditor
2.EvaluateITDeficiencies