Journal of Intelligence and Information Systems (지능정보연구)

Korea Intelligent Information System Society (한국지능정보시스템학회)
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The Design of DEI Controls using Neural Network

인공신경망을 이용한 EDI 통제방안 설계

  • Published : 1999.06.01
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Abstract

Many organizational contexts should be considered in designing EDI controls to make control systems effective and efficient. This paper gives a description of the neural network model for suggesting the extent of effective EDI controls for a company that has specific organizational environment. Feedforward backpropagation neural network models are designed to predict the state of 12 modes of EDI controls from the sate of environment. The predictive power of the system is compared with that of multivariate regression analysis to evaluate the effectiveness of using neural network model in predicting the level of EDI controls. The results show that the neural network model outperforms regression analysis in predictive accuracy. The controls that have high estimated value in the model are likely to be critical controls and EDI auditor or management can enhance investment of IS resources to enhance these controls.

EDI통제를 설계할 때에는 통제의 효과성 및 효율성을 위해서 조직 및 상황특성을 고려하여야 한다. 본 논문은 특정 환경적 특성을 가지는 조직에 대해 EDI통제 수준을 제안하는 인공선경망 모형을 제안한다. 환경적 확성으로부터 12가지 종류의 EDI통제에 대한 수준을 각각 제안하도록 127개의 역전파 인공신경망 모형이 설계되었다. 본 논문에서 제시한 모형의 효과성을 검증하기 위하여 인공 신경망의 예측력을 다종회귀분석과 비교되었다 예측력 비교결과 인공신경망 모형의 예측력이 다중 회귀분석보다 우수함이 입증되었다. 인공신경망을 활용하여 과거의 환경 및 통제수준에 관한 데이 터를 학습하여 통제설계에 관한 보다 일관되고 체계적인 의사결정을 할 수 있을 것이다. 또한 보다 높은 수준이 요구되는 통제에 대하여 EDI 관리자나 내부감사인들은 그들의 한정된 자원을 투입하여 구현하도록 할 수 있을 것이다.

Keywords

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