Associate Level – Information Management

6个单元 · 27个章节

免费的Associate Level – Information Management学习笔记,专为HKICPA QP (Hong Kong CPA)学生准备。下列每个章节都涵盖一个重点主题,附有例题与练习提示,可在 thinka 应用中延伸练习。

Analyse the Role of E-commerce

  • Role of e-commerce in Hong Kong and the global business environment

  • Meaning and scope of e-Commerce and its business models

  • Security and control issues in common e-Commerce transactions

  • How e-Commerce affects relationships between entities and their customers

Analyse the Risks and Security of Information Management

  • Information technology general controls and application controls

  • Role of IT general and application controls in business assurance

  • IT general and application controls for effective information systems

  • Opportunities and threats to entity information systems

  • Regulatory compliance concerns arising from information management

Categorize the Nature and Account for the Value of Information Systems

  • Types of information systems

  • Strategic significance of information systems

  • Information needs and management decision-making

  • Legal requirements and ethical responsibilities in information management

  • How data analytics support performance management

  • Advantages and potential issues of using information systems

Describe and Apply Corporate Information Systems

  • Accountants' role and responsibilities in corporate information systems

  • Information needs of managers in different functional areas

  • Infrastructure required to support corporate information systems

  • How information systems support business and functional strategies

  • The concept of Big Data and its effect on operations

Analyse Systems Development Process

  • Stages of the systems development life cycle

  • Role of accountants in systems development

  • Behavioural issues and change management in systems implementation

  • Issues and process involved in systems selection

Use Information Technology Applications

  • Nature and characteristics of e-Commerce and e-Business as a strategy or business tool

  • Different types of networks used in entities

  • Roles of different applications in enhancing the value of information

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