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CAAT requirement in EDP audit.

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

CAAT requirement in EDP audit.

CA IPCC | CA Intermediate Audit
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27 Answers
Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

์Šคํฌ์ธ ํ† ํ†  ํ† ํ† ์‚ฌ์ดํŠธ ์•ˆ์ „๋†€์ดํ„ฐ ์Šฌ๋กฏ์‚ฌ์ดํŠธ ์ฃผ์†Œ ํ† ํ†  ๋ฑƒ์‚ฌ๊ณต bebe40.com ์Šคํฌ์ธ ์ค‘๊ณ„ ๋งจ์ฒด์Šคํ„ฐ์‹œํ‹ฐ ๋ฉ”์‹œ 24์‹œ๊ฐ„ ๋ฌธ์˜ํ™˜์˜ ์ถ”์‹ ์ˆ˜์—ฐ๋ด‰ ์•ผ๊ตฌ๋ถ„์„ ์ผ€์ดํŒ ๋”ฅํŽ˜์ดํฌ ๊ฒ€์ฆ์—…์ฒด ์Šคํฌ์ธ ์ตœ๊ณ ๋ฐฐ๋‹น ๋งˆ์ดํฌ๋กœ ์•ˆ์ „๋†€์ดํ„ฐ์ถ”์ฒœ ๋ฌด์ œํ•œํ™˜์ „

๋ฉ”์ด์ €๊ธ‰ ์‚ฌ์„ค ํ† ํ† ์‚ฌ์ดํŠธ ์Šคํฌ์ธ ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ์—…์ฒด ๋„๋ฉ”์ธ ๋ฉ”์ด์ € ํ† ํ† ์‚ฌ์ดํŠธ ํ† ํ† ์‚ฌ์ดํŠธ ์ฃผ์†Œ ๋ฆฌ์ŠคํŠธ ๋ฑƒ์‚ฌ๊ณต์˜ ์•ˆ๋‚ด์„œ ์ด‰๋‚˜๋ผ ํ† ํ† ์‚ฌ์ดํŠธ ์ „๋ฌธ ๋ธŒ๋žœ๋“œ ํ† ํ† ์‚ฌ์ดํŠธ ๋ฉ”์ด์ € ์‚ฌ์„ค ํ† ํ† ์‚ฌ์ดํŠธ ์˜ค๋ž˜๋œ ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ๋ชฉ๋ก ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ๋ชฉ๋ก ์ฐธ๊ณ ์‚ฌํ•ญ ์ •๋ฆฌ ์•ˆ์ „ํ•œ ์•ˆ์ „๊ณต์› ์•ˆ์ „๊ณต์› ์Šคํฌ์ธ ๋ถ„์„ ์ „๋ฌธ ๋จนํŠ€์—†๋Š” ํ•ด์™ธ ํ† ํ† ์‚ฌ์ดํŠธ ํ•ด์™ธ ํ† ํ† ์‚ฌ์ดํŠธ ์™€ ํ† ํ† ๋†€์ดํ„ฐ ์Šคํฌ์ธ ํ† ํ†  ํ† ํ† ์‚ฌ์ดํŠธ ์•ˆ์ „๋†€์ดํ„ฐ ์Šฌ๋กฏ์‚ฌ์ดํŠธ ์ฃผ์†Œ ํ† ํ†  ๋ฑƒ์‚ฌ๊ณต bebe40.com ์Šคํฌ์ธ ์ค‘๊ณ„ ๋งจ์ฒด์Šคํ„ฐ์‹œํ‹ฐ ๋ฉ”์‹œ 24์‹œ๊ฐ„ ๋ฌธ์˜ํ™˜์˜ ์ถ”์‹ ์ˆ˜์—ฐ๋ด‰ ์•ผ๊ตฌ๋ถ„์„ ์ผ€์ดํŒ ๋”ฅํŽ˜์ดํฌ ๊ฒ€์ฆ์—…์ฒด ์Šคํฌ์ธ ์ตœ๊ณ ๋ฐฐ๋‹น ๋งˆ์ดํฌ๋กœ ์•ˆ์ „๋†€์ดํ„ฐ์ถ”์ฒœ ๋ฌด์ œํ•œํ™˜์ „ ์Šคํฌ์ธ ์ „๋ฌธ๊ฐ€์˜ ๋ฉ”์ด์ € ์•ˆ์ „๋†€์ดํ„ฐ ๋ฉ”์ด์ € ์•ˆ์ „๋†€์ดํ„ฐ ์Šคํฌ์ธ ํ† ํ†  ์ถ”์ฒœ ํ•ด์™ธ์ถ•๊ตฌ ์Šคํฌ์ธ  ํ† ํ† ์‚ฌ์ดํŠธ ์Šคํฌ์ธ  ํ† ํ† ์‚ฌ์ดํŠธ ๋ฑƒ365 ๋ฐฐ๋‹น ์ข‹์€ ์•ˆ์ „ ์‚ฌ์„คํ† ํ†  ์•ˆ์ „ ์‚ฌ์„คํ† ํ†  ํ•˜๋Š” ๊ณณ ์ข‹์€ ์‚ฌ์„ค ์•ˆ์ „๋†€์ดํ„ฐ ์‚ฌ์„ค ์•ˆ์ „๋†€์ดํ„ฐ ๋„๋ฉ”์ธ ๋ฏฟ์„ ์ˆ˜ ์žˆ๋Š” ์•ˆ์ „ํ† ํ† ์‚ฌ์ดํŠธ ์•ˆ์ „ํ† ํ† ์‚ฌ์ดํŠธ ๋ฆฌ์ŠคํŠธ ์ฐ ํ† ํ† ์‚ฌ์ดํŠธ์ถ”์ฒœ ํ† ํ† ์‚ฌ์ดํŠธ์ถ”์ฒœ ํ™๋ณด์‚ฌ์ดํŠธ ์Šคํฌ์ธ ํ† ํ†  ์ตœ๊ณ ์˜ ์•ˆ์ „๋ฉ”์ด์ €๋†€์ดํ„ฐ ์•ˆ์ „๋ฉ”์ด์ €๋†€์ดํ„ฐ ๋ฆฌ์ŠคํŠธ ์ถ”์ฒœ ๋ฌด์ œ์žฌ ํ† ํ† ์‚ฌ์ดํŠธ ๋ชฉ๋ก ํ† ํ† ์‚ฌ์ดํŠธ ๋ชฉ๋ก ๋†€์ดํ„ฐ์ถ”์ฒœ ์‚ฌ์ดํŠธ ๋ฌด์‚ฌ๊ณ  ์•ˆ์ „๊ณต์› ์ฃผ์†Œ ์•ˆ์ „๊ณต์› ์ฃผ์†Œ ์Šคํฌ์ธ  ์ „๋ฌธ ํ† ํ†  ํ•ด์™ธ์•ˆ์ „๋†€์ดํ„ฐ ํ•ด์™ธ์•ˆ์ „๋†€์ดํ„ฐ ๋ฑƒ์‚ฌ๊ณต๋ฆฌ์ŠคํŠธ ์‚ฌ์„ค ์Šคํฌ์ธ ์‚ฌ์ดํŠธ ํ”„๋กœํ† ์Šน๋ถ€์‹ ํ”„๋กœํ† ์Šน๋ถ€์‹ ๋ฐฉ๋ฒ• ํ† ํ† ์—…์ฒด ํ† ํ† ์‚ฌ์ดํŠธ ๋„๋ฉ”์ธ ํ† ํ† ์‚ฌ์ดํŠธ ๋„๋ฉ”์ธ ์ฐพ๊ธฐ ๋จนํŠ€์—†๋Š” ํƒ‘๊ธ‰ ๋ฉ”์ด์ €์‚ฌ์ดํŠธ ํƒ‘๊ธ‰ ๋ฉ”์ด์ €์‚ฌ์ดํŠธ ์–ธ์˜ต ์•ผ๊ตฌ๋ฐฐํŒ… ํ† ํ† ์‚ฌ์ดํŠธ ํ™๋ณด ํ† ํ† ์‚ฌ์ดํŠธ ํ™๋ณด ์ •์‚ฌ์ดํŠธ ํฌ๋กœ์Šค ์•ˆ์ „๋ฉ”์ด์ €๋†€์ดํ„ฐ ์•ˆ์ „๋ฉ”์ด์ €๋†€์ดํ„ฐ ํ† ํ†  ๋ผ์ด๋ธŒ์Šคํฌ์ธ  ์‚ฌ์„คํ† ํ†  ์ถ”์ฒœ ์‚ฌ์„คํ† ํ†  ์ถ”์ฒœ ์—…์ฒด ํƒ‘3 ํ•ด์™ธ ์•ˆ์ „๋†€์ดํ„ฐ ํ•ด์™ธ ์•ˆ์ „๋†€์ดํ„ฐ ์—…์ฒด ๋ฆฌ์ŠคํŠธ ์ถ”์ฒœํ•˜๋Š” ๊ณต์‹ ํ† ํ† ์‚ฌ์ดํŠธ ์ฃผ์†Œ ๊ณต์‹ ํ† ํ† ์‚ฌ์ดํŠธ ์ฃผ์†Œ ๋œป ๊ฒ€์ฆ ์™„๋ฃŒ๋œ ํ•ด์™ธ์˜ ํ† ํ† ์‚ฌ์ดํŠธ ํ•ด์™ธ์˜ ํ† ํ† ์‚ฌ์ดํŠธ ์ฃผ์†Œ ๋ฌด๋ฃŒ ์Šคํฌ์ธ ์ค‘๊ณ„ ํ•ด์™ธ ์ถ•๊ตฌ ์Šคํฌ์ธ ์ค‘๊ณ„ ์‚ฌ์ดํŠธ ์•ˆ์ „ ํ† ํ†  ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ ์ฝ”๋“œ ์–ป๋Š” ๋ฒ• ๋ฉ”์ด์ €์‚ฌ์ดํŠธ ์—…์ฒด ์•ˆ์ „๋†€์ดํ„ฐ ์•ˆ์ „๋†€์ดํ„ฐ ๋ฒ ํŒ…์‚ฌ์ดํŠธ ๊ฐ€์ž… ๊ณ ํ™”์งˆ์ค‘๊ณ„ ์ข‹์€ ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์‚ฌ์ดํŠธ ํ† ํ†  ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์ถ”์ฒœ ์Šคํฌ์ธ ํ† ํ†  ๋ฌด๋ฃŒ ์Šคํฌ์ธ ์ค‘๊ณ„ ๊ณ ํ™”์งˆ ๋ฌด๋ฃŒ ์Šคํฌ์ธ ์ค‘๊ณ„ ๊ณ ํ™”์งˆ ์‚ฌ์ดํŠธ ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์•ˆ์ „ ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ ๋ฆฌ์ŠคํŠธ ์•ˆ์ „ ํ† ํ† ์‚ฌ์ดํŠธ ์ถ”์ฒœ ๋ชฉ๋ก ์˜ค๋ž˜๋œ ํ† ํ†  ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์ข‹์€ ํ† ํ†  ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์ถ”์ฒœ ๋จนํŠ€๊ฒ€์ฆ ์™„๋ฒฝํ•œ ํ† ํ†  ์Šคํฌ์ธ ํ† ํ†  ๋ธ”๋กœ๊ทธ ํ† ํ†  ์Šคํฌ์ธ ํ† ํ†  ์ „๋ฌธ ์ •๋ณด ์œ ๋ช…ํ•œ ํ† ํ†  ์•ˆ์ „๋†€์ดํ„ฐ ๋ชจ์Œ ํ† ํ†  ์•ˆ์ „๋†€์ดํ„ฐ ๊ฒ€์ฆ ๋ชฉ๋ก ๋ฌด์‚ฌ๊ณ  ๋ฒ ํŒ… ๋ฉ”์ด์ € ํ† ํ† ์‚ฌ์ดํŠธ ์—…์ฒด ์Šคํฌ์ธ ํ† ํ†  ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์—…์ฒด ์ถ”์ฒœ ๋ณด์ฆ ์ฝ”๋“œ ๋ฌด๋ฃŒ ์Šคํฌ์ธ ์ค‘๊ณ„TV ์Šคํฌ์ธ ์ค‘๊ณ„ ๋ฌด๋ฃŒ TV ์‚ฌ์ดํŠธ ์ถ”์ฒœํ•˜๋Š” ํ† ํ† ์‚ฌ์ดํŠธ ์•ˆ์ „ ๊ฐ€์ž…์ฝ”๋“œ ํ† ํ† ์‚ฌ์ดํŠธ ๊ฐ€์ž…์„ ์œ„ํ•œ ์ฝ”๋“œ ๋งค์šฐ ์•ˆ์ „ํ•˜๊ณ  ์ข‹์€ ์•ˆ์ „ ์‚ฌ์„คํ† ํ†  ์‚ฌ์ดํŠธ ์‚ฌ์„คํ† ํ†  ๋ฐฐํŒ… ์‚ฌ์ดํŠธ ์ถ”์ฒœ ๋ฑƒ์‚ฌ๊ณต ๋ณด์ฆ ์Šคํฌ์ธ ํ† ํ†  ์‚ฌ์ดํŠธ ์ข‹์€ ์Šคํฌ์ธ ํ† ํ†  ๋†€์ดํ„ฐ ์ด‰๋‚˜๋ผ ์ถ”์ฒœ ์•ˆ์ „ ๋ฐ”์นด๋ผ ์‚ฌ์ดํŠธ ๋ฐ”์นด๋ผ์‚ฌ์ดํŠธ ์ข‹์€ ๊ณณ ์ „๋ฌธ๊ฐ€ ๋ฑƒ์‚ฌ๊ณต ์˜จ๋ผ์ธ ์นด์ง€๋…ธ์‚ฌ์ดํŠธ ์นด์ง€๋…ธ์‚ฌ์ดํŠธ ์ถ”์ฒœ ๋ฆฌ์ŠคํŠธ ํ† ํ†  ๋ฏธ๋‹ˆ๊ฒŒ์ž„ ํŒŒ์›Œ๋ณผ์‚ฌ์ดํŠธ ์•ˆ์ „ ํŒŒ์›Œ๋ณผ ์ „์šฉ ์‚ฌ์ดํŠธ ์ถ”์ฒœ ๋ฑƒ์‚ฌ๊ณต์˜ ๊ฒ€์ฆ์‹œ์Šคํ…œ ๋จนํŠ€๊ฒ€์ฆ ์‚ฌ์ดํŠธ ํ† ํ†  ๋จนํŠ€๊ฒ€์ฆ ์ „๋ฌธ๊ฐ€ ๋ฏฟ๊ณ  ์“ฐ๋Š” ํ† ํ†  ์•ˆ์ „๋†€์ดํ„ฐ ํ† ํ†  ์•ˆ์ „๋†€์ดํ„ฐ ์ถ”์ฒœ ์—…์ฒด ์˜จ๋ผ์ธ ์ „๋ฌธ ์Šฌ๋กฏ๋จธ์‹  ์‚ฌ์ดํŠธ ์Šฌ๋กฏ๋จธ์‹  ์žญํŒŸ ๋†€์ดํ„ฐ์ถ”์ฒœ ํ™•์‹คํ•œ ํ† ํ†  ์ „๋ฌธ๊ฐ€์˜ ์•ˆ์ „ ํ† ํ†  ์•ˆ์ „ ํ† ํ†  ์‚ฌ์„ค ์‚ฌ์ดํŠธ ์œ ๋Ÿฝ ๋‚จ๋ฏธ ํ•ด์™ธ์ถ•๊ตฌ ํ•ด์™ธ์ถ•๊ตฌ ์ค‘๊ณ„ ์ •๋ณด ๊ฐ€์žฅ ์ธ๊ธฐ์žˆ๋Š” ์•ˆ์ „ ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์ข‹์€ ์•ˆ์ „ ๋ฉ”์ด์ €๋†€์ดํ„ฐ ์ฝ”๋“œ ๋ฐฐ๋‹น ์ข‹์€ ์Šน๋ฌดํŒจ ์‚ฌ์ดํŠธ ํ† ํ†  ์Šน๋ฌดํŒจ ์‚ฌ์ดํŠธ ์ถ”์ฒœ ์‚ฌ์„ค ์•ˆ์ „ํ•œ ์•ˆ์ „ ๋ฐฐํŒ…์‚ฌ์ดํŠธ ํ™•์‹คํ•œ ์•ˆ์ „ ๋ฐฐํŒ…์‚ฌ์ดํŠธ ์ถ”์ฒœ

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