[AICPA 시험과목별 주요내용] BEC (4) - Information Technology (15~25%)

Business Environment and Concepts 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Information Technology (15~25%)

IT Governance and Management

Risks and Controls in Computer-Based Accounting-Information Systems
The COBIT Model of IT Governance and Management
Introduction to Enterprise-Wide and Cloud-Based Systems
IT Functions and Controls Related to People

Role of Information and Technology in Business

IT and Business Strategy
System Types by Activity
System Types by Data Structure
Data Structures, Software, and Databases
Information Systems Hardware
Transaction Processing
Emerging Technologies in AIS
Emerging Technologies in AIS: Big Data

Information Security/Availability

The Protection of Information

• IT Security Principles
• Managing Cyber Risk
• IT Policies
• Introduction to E-Business and E-Commerce
• E-Commerce Applications
• ERM for Cloud Computing
• Mobile Device, End-User, and Small Business Computing
• Multi-Location System Structure
• Computer Networks and Data Communication
• The Internet—Structure and Protocols

Logical and Physical Access Controls

• Logical Access Controls
• Physical Access Controls
• Encryption and Secure Exchanges

System Disruption/Resolution

• Organizational Continuity Planning and Disaster Recovery
• Backup and Restoration
• Computer Crime, Attack Methods, and Cyber-Incident Response

Processing Integrity (Input/Processing/Output Controls)

Program Library, Documentation, and Record Management
Input and Origination Controls
Processing, File, and Output Controls

Accounting System Cycles

The Accounting System Cycle: Introduction
Revenue Cycle
Expenditure Cycle
Production Cycle
HR and Payroll Cycle
General Ledger, Reporting, and Financing Cycle

Systems Development and Maintenance

System Development and Implementation