A Study on Behavioral Intention and Application of Information Systems Audit technology Using the Technology Acceptance Model (TAM)

기술수용모델 (TAM)을 이용한 정보시스템 감리기술의 사용의도 수준이 활용에 미치는 영향에 관한 연구

  • 전순천 (김포대학교 스마트 IT학부)
  • Received : 2014.12.02
  • Accepted : 2014.12.19
  • Published : 2014.12.30


Information system audit, by checking overall matters about constructing and managing information system, has to contribute to improvement of information system's quality and improving performance of projects. For this, an auditor has to present objective corroborative facts which back up result of audit and ways of improvement, but in reality, general(especially businessmen's) cognition is that audit is biased by way too subjective opinions. Local experience and theoretical research until now propose that tools of automating audit will be an active means of systematically collecting and proposing these objective evidences of audit. This research not only verified that in the field of audit, phenomenon of technology application can be explained and predicted by applying TAM, but it also contributed in extending theoretical base on information technology and audit by distinguishing several characteristics which appear in the process of the model's application and analysis.


Supported by : 김포대학교


  1. J. S. NA and S. H. Jeong, "The effects of information system auditor's competence on audit performance," Information Policy, Vol. 14, No. 2, pp. 13-17, 2007.
  2. S. C. Jeon and S. K. Choi, "A study for factors affecting of information systems audit quality," Journal of the Korea Navigation Institute, Vol. 16, No. 6, 2012.
  3. V. Venkatesh and F. D. Davis, "A theoretical extension of the technology acceptance model: four longitudinal field studies," Management Science, 2000.
  4. M. Fishbein and I. Ajzen, "Attitude-behavior relations: A theoretical analysis and review of empirical research," Psychological Bulletin, Vol. 84, No. 5, Sep 1975.
  5. F. D. Davis, "Perceived usefulness, perceived ease of use, and use acceptance of information technology," Management Information Systems Quarterly, Vol. 13 No. 3, pp.319-340, 1989.
  6. I. Ajzen, "From intentions to actions: A theory of planned behavior. In J. Kuhi & J. Beckmann(Eds.)," Action-Control: From Behavior, pp.11-39, 1985.
  7. D. A. Adams and R. R. Nelson and P. A. Todd, "Perceived usefulness, ease of use, and usage of information technology: A replication," Management Information Systems Quarterly, Vol. 16, No. 2, pp227-247, 1992.
  8. B. Szajna, "Empirical evaluation of the revised technology acceptance model," Management Science, 1996.
  9. S. C. Jeon, An empirical study on perception & application of information systems audit technologies using technology acceptance model(TAM), Ph.D. dissertation, University of Seoul, Korea, 2014.