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  historical vs. strategic assurance (°ú°Å »ç½Ç ´ë Àü·«Àû º¸Áõ)
  ±Û¾´ÀÌ : ½ÅÀÎö     ³¯Â¥ : 09-07-14 22:33     Á¶È¸ : 4454     Ãßõ : 19     Æ®·¢¹é ÁÖ¼Ò
°ú°Å »ç½Ç º¸Áõ(historical assurance)Àº Áö±Ý±îÁö ÁÖ·Î °¨»ç(audit)·Î ´ëº¯µÇ´Â °ËÁõ È°µ¿ÀÌ ÁöÇâÇÒ ¼ö ÀÖ¾ú´ø ÇѰ踦 Ç¥ÇöÇÏ´Â °ÍÀ̸ç, »ó´ëÀûÀ¸·Î Àü·«Àû º¸Áõ(strategic assurance)Àº ¹Ì·¡ ÁöÇâÀû(forward-looking) °ËÁõ È°µ¿À» ÀǹÌÇÑ´Ù°í ÇÒ ¼ö ÀÖ´Ù.
 
ÀÌ·± Àü·«Àû º¸ÁõÀº ÅëÁ¦ÀÚ°¡Áø´Ü(control self-assessment: CSA) ÇÁ·Î±×·¥ÀÌ ÁöÇâÇØ¾ß ÇÏ´Â ±Ã±ØÀû ¸ñÇ¥À̸ç, ¶ÇÇÑ ¿©·¯ º¸Áõ È°µ¿ Áß¿¡¼­ CSA ¸¸ÀÌ °¡´ÉÇÒ ¼ö ÀÖ´Ù.
 
 
-'Control Self-assessment for Information and Related Technology' By Sunil Bakshi, CISA, CISM, AMIIB, Volume 1, 2004, ISACA journal
¿¡ ³ª¿Í Àִ ǥÇöÀ» ³ª¸§´ë·Î ¹Ù²Ù¾î ¼³¸íÇÏ¿´½À´Ï´Ù.
 

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