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EDI是 Electron Data Interchange 的缩写。（)
EDI是 Electron Data Interchange 的缩写。()
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EDI是 Electron Data Interchange 的缩写。()
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更多“EDI是 Electron Data Interchange…”相关的问题
(i) A transaction processing system collects and records the transactions of an organisation
(ii) An executive information system is a way of integrating the data from all operations within the organisation into a single system
Which of the above statements is/are true？
A.(i) only
B.(ii) only
C.Both (i) and (ii)
D.Neither (i) nor (ii)
Such electron tubes ______ in a radio set are also found in a TV set.
A．that we use
B．as we use
C．as we use them
D．that we use them
Several massive leakages of customer and employee data this year- fromorganizations as diverse as Time Warner， the American defense contractor ScienceApplications International Corp and even the University of California.Berkeley-have left managers hurriedly peering into their intricate 11 systemsand business processes in search of potential vulnerabilities.
“Data is becoming an asset which needs no be guarded as much as any otherasset.” says I am Mendelson of Stanford University's business school “Theability guard customer data is the key to market value， which the board isresponsible for on behalf of shareholders” Indeed， just as there is the conceptof Generally Accepted Accounting Principles （GAAP）. perhaps it is time for GASP.Generally Accepted Security Practices， suggested Eli Noam of New York's ColumbiaBusiness School. “Setting the proper investment level for security， redundancy，and recovery is a management issue， not a technical one.” he says.
The mystery is that this should come as a surprise to any boss. Surely itshould be obvious to the dimmest exccutive that trust， that most valuable ofeconomic assets， is easily destroyed and hugely expensive to restore-and thatfew things are more likely to destroy trust than a company letting sensitivepersonal data get into the wrong hands.
The current state of affairs may have been encouraged-though notjustified-by the lack of legal penalty （in America， but not Europe） for dataleakage. Until California recently passed a law. American firms did not have totell anyone， even the victim， when data went astray， I hat may change fast lotsof proposed data-security legislation now doing the rounds in Washington. D．C．Meanwhile. the theft of information about some 40 million credit-card accountsin America， disclosed on June 17th. overshadowed a hugely important decision aday earlier by America's Federal Trade Commission （FTC） that puts corporateAmerica on notice that regulators will act if firms fail to provide adequatedata security.
第36题：The statement： “It never rainsbut it pours” is used to introduce
A．the fierce businesscompetition.
B．the feeble boss-board relations
C．the threat fromnews reports.
D．the severity of data leakage.
A.电子商务是基于互联网Internet这个大平台上的，而传统的EDI是基于各种增值网VAN的
B.电子商务具有开放性好、覆盖面广、用户众多，因而使用成本较EDI高
C.EDI多被看作是一种电子文件的交换技术和手段，是实现电子商务的一种高效的工作方式
D.EDI依托的VAN具有大型机系统的长处，具有封闭、可靠及安全等优点
(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two
matters that have been left for your attention on the audit working paper file for the year ended 30 September
2005:
(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full
physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by
warehouse personnel under the supervision of an internal audit department.
A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the
year-end inventory position was determined. As data recovery procedures were found to be inadequate,
Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction
exercise is expected to be completed in January 2006. (6 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
