Proceedings of the Korea Society for Industrial Systems Conference (한국산업정보학회:학술대회논문집)
- 2008.10b
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- Pages.96-103
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- 2008
정보시스템 감리영역 평가에 영향을 미치는 요인에 관한 탐색적 연구
- Published : 2008.10.31
Abstract
The information systems audit is an proactive action to find out the predicted issues on proceeding the business beforehand, to make out whether the information systems satisfies the user's demand or not and to check up the result of the project with complementing the capabilities of self-diagnostics for the complicated and advanced information system. However, the results of the audited project are apt to be regarded as a failure in a case that an opinion of the audit area evaluation is described as 'insufficient' or 'negative' in the audit report that is submitted as the result of the audit. It makes a lot of arguments among the board of audit, the institution ordering the audit and the auditor. In this study, we made an attempt to finding out the factors affecting the audit area evaluation and verifying them objectively. A study model and hypothesis including the improvement type of the recommended subject to be improved, the importance, the audit time, the business scale of the audited object and the auditing company as a factor variable were established and the hypothesis was verified by analyzing the correlation between the factor variables and the audit area evaluation.