{"id":58109,"updated":"2025-01-22T04:11:40.527390+00:00","links":{},"created":"2025-01-18T23:21:09.673384+00:00","metadata":{"_oai":{"id":"oai:ipsj.ixsq.nii.ac.jp:00058109","sets":["1164:5251:5257:5261"]},"path":["5261"],"owner":"1","recid":"58109","title":["DBMS における業務処理統制機能の要件と課題に関する考察"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-03-17"},"_buckets":{"deposit":"8d3d6081-9ff8-4d99-9fbe-a2efad3504ff"},"_deposit":{"id":"58109","pid":{"type":"depid","value":"58109","revision_id":0},"owners":[1],"status":"published","created_by":1},"item_title":"DBMS における業務処理統制機能の要件と課題に関する考察","author_link":["0","0"],"item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"DBMS における業務処理統制機能の要件と課題に関する考察"},{"subitem_title":"A Study of Requirement and Problem for Application Controls Function in DBMS","subitem_title_language":"en"}]},"item_type_id":"4","publish_date":"2007-03-17","item_4_text_3":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"日本電信電話株式会社 NTT 情報流通プラットフォーム研究所"},{"subitem_text_value":"日本電信電話株式会社 NTT 情報流通プラットフォーム研究所"},{"subitem_text_value":"日本電信電話株式会社 NTT 情報流通プラットフォーム研究所"},{"subitem_text_value":"日本電信電話株式会社 NTT 情報流通プラットフォーム研究所"},{"subitem_text_value":"日本電信電話株式会社 NTT 情報流通プラットフォーム研究所"}]},"item_4_text_4":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_value":"NTT Information Sharing Platform Laboratories, NTT Corporation","subitem_text_language":"en"},{"subitem_text_value":"NTT Information Sharing Platform Laboratories, NTT Corporation","subitem_text_language":"en"},{"subitem_text_value":"NTT Information Sharing Platform Laboratories, NTT Corporation","subitem_text_language":"en"},{"subitem_text_value":"NTT Information Sharing Platform Laboratories, NTT Corporation","subitem_text_language":"en"},{"subitem_text_value":"NTT Information Sharing Platform Laboratories, NTT Corporation","subitem_text_language":"en"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_publisher":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"情報処理学会","subitem_publisher_language":"ja"}]},"publish_status":"0","weko_shared_id":-1,"item_file_price":{"attribute_name":"Billing file","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"https://ipsj.ixsq.nii.ac.jp/record/58109/files/IPSJ-EIP07035004.pdf"},"date":[{"dateType":"Available","dateValue":"2009-03-17"}],"format":"application/pdf","billing":["billing_file"],"filename":"IPSJ-EIP07035004.pdf","filesize":[{"value":"432.2 kB"}],"mimetype":"application/pdf","priceinfo":[{"tax":["include_tax"],"price":"660","billingrole":"5"},{"tax":["include_tax"],"price":"330","billingrole":"6"},{"tax":["include_tax"],"price":"0","billingrole":"26"},{"tax":["include_tax"],"price":"0","billingrole":"44"}],"accessrole":"open_date","version_id":"3245cfa5-0f3a-42b4-973a-5aa37331e67b","displaytype":"detail","licensetype":"license_note","license_note":"Copyright (c) 2007 by the Information Processing Society of Japan"}]},"item_4_creator_5":{"attribute_name":"著者名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"間形, 文彦"},{"creatorName":"濱田, 貴広"},{"creatorName":"岡崎, 聖人"},{"creatorName":"塩野入, 理"},{"creatorName":"金井, 敦"}],"nameIdentifiers":[{}]}]},"item_4_creator_6":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Fumihiko, MAGATA","creatorNameLang":"en"},{"creatorName":"Takahiro, HAMADA","creatorNameLang":"en"},{"creatorName":"Masato, OKAZAKI","creatorNameLang":"en"},{"creatorName":"Osamu, SHIONOIRI","creatorNameLang":"en"},{"creatorName":"Atsushi, KANAI","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_4_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11238429","subitem_source_identifier_type":"NCID"}]},"item_4_textarea_12":{"attribute_name":"Notice","attribute_value_mlt":[{"subitem_textarea_value":"SIG Technical Reports are nonrefereed and hence may later appear in any journals, conferences, symposia, etc."}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourceuri":"http://purl.org/coar/resource_type/c_18gh","resourcetype":"technical report"}]},"item_4_description_7":{"attribute_name":"論文抄録","attribute_value_mlt":[{"subitem_description":"金融商品取引法の成立によって、財務報告の虚偽表示のリスクに係る IT システムには、内部統制の評価と監査に耐え得るリスクコントロール機能の実装が望まれるようになる。本稿では、監査実務における財務諸表の虚偽表示リスクの原因と対策を踏まえて、従来の基幹情報システムの形態を分散・独立型情報システムと統合型情報システムに分けて比較し、IT 統制上の特徴を整理する。さらに業務処理統制における統合型情報システムの優位性を前提として、DBMS が実現すべき業務処理統制機能の要件と課題を示す。","subitem_description_type":"Other"}]},"item_4_description_8":{"attribute_name":"論文抄録(英)","attribute_value_mlt":[{"subitem_description":"In the IT system related to the risk of material misstatements in the financial statements, Implementing the risk control function for the evaluation and audit of internal control can be endured comes to be hoped by the establishment of Financial Instruments and Exchange Law. In this text, the form of the information system is divided into decentralization/independent type and integrated type. The features of two type system of IT control are arranged from the viewpoint of the internal control audit. In addition, the requirement and problem for the application controls that should be implemented on DBMS are shown on the assumption of the domination of the integrated system in the application controls.","subitem_description_type":"Other"}]},"item_4_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicPageEnd":"30","bibliographic_titles":[{"bibliographic_title":"情報処理学会研究報告電子化知的財産・社会基盤（EIP）"}],"bibliographicPageStart":"23","bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-17","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"30(2007-EIP-035)","bibliographicVolumeNumber":"2007"}]},"relation_version_is_last":true,"weko_creator_id":"1"}}