Encryption is a method to convert information to no-sense code in order to prevent data from being lost or altered by use of illegal means. Audit logging creates audit log of users' activities, exceptions, and information security events, and then conserves it for a certain period for investigation and access-control auditing. Our paper suggests that confidentiality and integrity of information should be guaranteed when transmitting and storing important information in encryption. Encryption should consider both one-way encryption and two-way one and that encryption key should assure security. Also, all history related to electronic financial transactions•제1저자 : 신성윤 , 교신저자 : 이강호