控管程序
控管程序
| 中文名詞 | 控管程序 |
|---|---|
| 英文名詞 | Control Procedures |
| 中文解釋 | 係為避免作業風險，各項作業分層負責，電腦作業依交易額度分層授權，設識別碼、通行碼，並定期變更通行碼；系統登錄、沖正及放行分層授權作業，並保留電腦稽核軌跡，以達相互勾稽及牽制原則，所訂定之作業流程。[4] |
| 英文解釋 | Refers to the operational procedures to prevent operational risks. Each individual operation is independent and the computer operation is carried out according to the transaction amount and according to different authorization stages that rely on User ID, password and periodic changes in password. The system registers and goes through separate authorizations to preserve the computer auditing records in order to achieve double checking functions.[4] |
| 關鍵字 | Control Procedures |