| Summary: | 碩士 === 國立宜蘭大學 === 多媒體網路通訊數位學習碩士在職專班 === 107 === The development of technology and the universality of the Internet have made many digital mobile devices more and more multifunctional. The use of mobile phones to convey messages and mutual exchanges and financial flows has become the norm nowadays, such as: now LinePay, street payment Wait, the main reason is because of their cross-platform compatibility, and at least no extra cost, and there are many benefits and feedback from time to time. Through mobile phone devices, you can use various apps to connect with each other, shop and trade, and store personal information (such as photos, calendars, etc.). The convenience brought by the digital device makes people seem less what it seems, and even becomes the target of many medium- and long-term investments of investors with intentions. The smart phone has a large amount of forensic digital evidence. In view of this, Traditional identification devices and methods will not be enough to collect digital evidence from mobile phones. The knowledge of the transaction record, the selection and use of the forensic tools will be the knowledge necessary for the forensic personnel.
In view of the fact that accounting analyzes the case and investigations, the concepts used in corporate fraud can achieve "pre-existing", "in-the-fact" and "after-the-fact" prevention. In the United States, the accounting system has been implemented for ten years, but in China In the year of the Republic of China, the "China Association of Accountants' Association National Association" and the establishment of the "Accounting Accounting Committee" started late, and the ACFD Taiwan Digital Identification Development Association actively promoted it. In today's extremely high-electronics, the fraudulent practices of the new moon and the moon make the fraud prevention more difficult, and can only establish a continuous computer auditing process, in order to accurately and quickly analyze the detection of fraud, and make good use of the positionalization. In view of accounting tools, ensure the integrity and correctness of the evidence.
Digital evidence identification is to enhance the overall evidence ability and evidence proof through the process of collecting, analyzing and extracting according to the standard identification process. This study is based on the Digital Evidence Standard Operating Procedure (DEFSOP) proposed by domestic scholar Lin Yilong and constructs the New DEFSOP for Cyber Only-Banking. It is still divided into the principle concept phase, the preparation phase, the operation phase and the reporting phase. After finishing the above, the new DEFSOP for verification is verified by comparison with ISO 27037:2012, ISO 27043:2015, forensic accounting and fraud audit. Cyber Only-Banking's rigor, through the example to verify the integrity and usability of New DEFSOP for Cyber Only-Banking.
This study is based on the collection of forensic accounting and fraud auditing documents, integrated into ISO27037, ISO27043 and the standard evidence for standard operation procedures (DEFSOP), and then verified by the identification of data in the identification operation, integrated control and interactive use, verify the required evidence And use these digital information evidence properly, and import it into pure online banking to maximize its effectiveness.
|
|---|
