证券业网路下单稽核环境之研究
黄明达
淡江大学
资讯管理研究所
mdhwang@mail.im.tku.edu.tw
萧富元
淡江大学
资讯管理研究所rubens@mail.im.tku.edu.tw
摘要
随著网路下单券商的蓬勃发展,网路下单在股票交易方式中逐渐扮演重要的角色,其安全性也就逐渐受到大众的重视.本研究以电脑稽核的观点出发,来探讨目前国内网路下单券商的安全管理现况,并尝试建立一套下单安全自我评估模式.
本研究采用问卷调查和现场访谈的方式,以「线上安全面」,「备份管理面」,「操作交易面」三个构面来调查目前国内26家网路下单券商的稽核环境现况.深入了解网路下单券商在线上下单交易安全上所遭遇的问题与困难,并对网路下单券商在线上下单交易的安全性以百分比法分成A,B,C三等级,利用卡方检定来分析出不同等级之间的差异,并依此作为不同等级所面临的风险.最后订定出网路下单稽核检查表并提供自我评分方法,让券商可以自我评量找出所属的等级,以及所对应的风险,作为未来改进的参考和政府,网路下单系统厂商在推行网路下单安全及制定相关政策时之依据.
关键字:证券业,网路下单券商,电脑稽核,交易安全
The Study of Online Broker on the Auditing Environment
Ming-Dar Hwang
Department of Information Management
TamKang University
mdhwang@mail.im.tku.edu.tw
Fu-Yuan Hsiao
Department of Information Management
TamKang University
rubens@mail.im.tku.edu.tw
Abstract
With the growing of popularity for online broker, online trading becomes more and more important in stock trading. The trading security is the fundamental of electronic commerce. This study is applied to investigate the current situation of online broker on the auditing environment through computer auditing perspective, also try to make up a self-evaluation method for online broker.
First, this study surveys and interviews 26 online brokers through three dimensions that are "Online security," "Backup management," and "User interface". It not only provide us a deeper understanding about the problems and difficulties related to security of online trading, but also classify the online broker into three level. Second, we find out the differences between levels and analysis possible risks. Third, we design an online trading checklist and self-evaluation method for online broker to understand their own security situation, then give guides and suggestions. The result also can be reference by system developer and government policy.
Keyword: online broker, computer auditing, online trading security

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