| 题名 |
資訊風險與內部控制管理使命、責任及實務－以銀行業為例 |
| 作者 |
楊博裕 |
| 关键词 |
金融業 ； 資訊風險與控制 ； 三道防線 ； IT Risk & Control |
| 期刊名称 |
電腦稽核 |
| 卷期/出版年月 |
31期（2015 / 01 / 30） |
| 页次 |
87 - 94 |
| 内容语文 |
繁體中文 |
| 中文摘要 |
在歷經金融風暴與金融海嘯的衝擊後，金融機構對於法令遵循及風險管理與控制更加重視，又因資訊系統大量用來處理金融單位的交易、財務、信用與客戶資料，資訊風險與控制成為金融機構積極管理的一環。本文以金融監督管理委員會所提出之金融業內部控制三道防線為出發點，介紹資訊風險與控制的使命、責任及實務，作為金融產業未來在規劃資訊風險與控制管理之參考。 |
| 英文摘要 |
Driven by increased demands from regulatory agencies, compliance and risk management become more and more important in financial industry. In addition, the information systems are widely used to process transaction, financial, credit, and customer data. How to management the IT Risk and Control also becomes one of the biggest challenges for financial institutions. Except for introducing the development trend of IT Risk and Control management in financial industry, this article will also introduce the IT Risk and Control management's missions, responsibilities, and practices which can be used as reference when design and implement the IT Risk and Control Function in the financial institutions. |
| 主题分类 |
基礎與應用科學 >
資訊科學 |
| 参考文献 |
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