An Empirical Study on the Model of Controls Evaluations for LAN

As the increase in the use of computers and rapid development of information technology exacerbate auditors' judgmental process, achieving objectives(effectiveness) of control and auditing with limited resources requires auditors to identify relative importance and priority of controls. Consequently, auditors' review and evaluation of internal control is been highlighted in modrn auditing process. Especially, as more organizations adopted LAN(Local Area Network) systems. LAN environment is facing with problems arising from characteristics of theLAN and the evaluation of LAN controls. The modern in this study is LAN control evaluation model with information system auditing objectives. This study concludes that auditors' proper evalution of the importance of LAN controls contributes to the effective achievement of IS auditing objectives.