衍生品内部控制电算化

Seokjoo Andrew Chang, Guy D. Fernando, Mohamed E. Hussein, Kinsun Tam
{"title":"衍生品内部控制电算化","authors":"Seokjoo Andrew Chang, Guy D. Fernando, Mohamed E. Hussein, Kinsun Tam","doi":"10.4192/1577-8517-V12_5","DOIUrl":null,"url":null,"abstract":"Derivatives were at the center stage of many financial scandals, incidents of massive trading losses, as well as the subprime mortgage crisis of 2008. Monitoring of derivatives transactions is desperately needed. As derivatives trading systems are computerized, management and accountants need to acquire IT knowledge and skills necessary to evaluate computerized internal controls on derivatives. To prepare management and accountants for derivatives control monitoring, this paper discusses implementation of computerized internal controls in relational database management systems over the life cycle of derivatives transactions.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Internal control computerization for derivatives\",\"authors\":\"Seokjoo Andrew Chang, Guy D. Fernando, Mohamed E. Hussein, Kinsun Tam\",\"doi\":\"10.4192/1577-8517-V12_5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Derivatives were at the center stage of many financial scandals, incidents of massive trading losses, as well as the subprime mortgage crisis of 2008. Monitoring of derivatives transactions is desperately needed. As derivatives trading systems are computerized, management and accountants need to acquire IT knowledge and skills necessary to evaluate computerized internal controls on derivatives. To prepare management and accountants for derivatives control monitoring, this paper discusses implementation of computerized internal controls in relational database management systems over the life cycle of derivatives transactions.\",\"PeriodicalId\":404481,\"journal\":{\"name\":\"The International Journal of Digital Accounting Research\",\"volume\":\"18 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The International Journal of Digital Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4192/1577-8517-V12_5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The International Journal of Digital Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4192/1577-8517-V12_5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

衍生品是许多金融丑闻、巨额交易损失事件以及2008年次贷危机的中心议题。对衍生品交易的监控是迫切需要的。由于衍生品交易系统是计算机化的,管理人员和会计师需要获得必要的IT知识和技能来评估衍生品的计算机化内部控制。为了使管理人员和会计人员为衍生品控制监测做好准备,本文讨论了在衍生品交易的整个生命周期内,在关系数据库管理系统中实施计算机化的内部控制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Internal control computerization for derivatives
Derivatives were at the center stage of many financial scandals, incidents of massive trading losses, as well as the subprime mortgage crisis of 2008. Monitoring of derivatives transactions is desperately needed. As derivatives trading systems are computerized, management and accountants need to acquire IT knowledge and skills necessary to evaluate computerized internal controls on derivatives. To prepare management and accountants for derivatives control monitoring, this paper discusses implementation of computerized internal controls in relational database management systems over the life cycle of derivatives transactions.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信