References
- 감사원, '전산업무와 감사' 1990, pp.15-17
- 경응수, 'EDP내부통제시스템의 평가모형에 관한 연구 : 우리나라 은행을 중심으로' 중앙대학교 박사학위논문, 1992
- 김궁헌, '정보시스템 감사', 법문사, 1998
- 김궁헌, '내부통제시스템이 회계정보시스템의 성과에 미치는 영향' '경영학연구', Vol.22, No.2(1993), pp.43-74
- 김길조, '민간부문 전산감리 실태조사 및 개선 방안' '전산감리 활성화 관한 세미나', 1992
- 김만술, '전산회계시스템의 내부통제와 보안대책에 관한 연구' '경주대학교 논문집', 제9호(1997), pp.526-527
- 김희철, '정보시스템 내부통제요인 평가', 조선대학교 박사학위논문, 1997
- 노규성, '정보시스템 감사인의 LAN 내부통제 평가에 관한 연구' 한국외국어대학교 박사학위논문, 1995
- 박영미, '계층분석절차에 의한 행정정보시스템 내부통제요소의 중요도평가에 관한 연구' 서울대학교 박사학위논문, 1994
- 신동진, '감사인의 환경이 정보시스템 감사수준에 미치는 영향에 관한 연구', 고려대학교 경영대학원 석사학위논문, 1998
- 안문석, '정보체계론', 학현사, 1999
- 안용근, '내부통제개념의 확장' '인하대학교 경영연구소 경영논집', 제6권, 제1호, 1998
- 이대용, 김희철, '계층적 분석과정을 이용한 정보시스템 내부통제요인 선별' '정보전 략학회지', 제1권, 제1호, pp.39-53
- 장인원, 'AHP의 User Interface 개선에 관한 연구(계층구조화 방안을 중심으로)', 서울대학교 석사학위논문, 1998
- 토마스사티, '리더를 위한 의사결정', 동현출판사, 2000
- 투이컨설팅, CMM(Capability Maturity Model)적용지침, 2003
- 한국전산감리원, '정보시스템감리', 1999, p.11
- 한국전산원, '정보시스템 감리의 발전방향' 1998
- 한국전산원, '정보시스템 보안/통제 감리지침연구', 1998
- AICPA, SAS NO.1, Au Section 330 : The Auditors Study and Evaluation of Internal Control, New York, AICPA, 1972
- Alavi, M. and I.R. Weiss, 'Managing the Risks Associated with End-User Computing,' Journal of MIS, Vol.2, No.3 (1985), pp.5-20
- Arrington, C.E., W. Hallison and R.E. Jensen. 'An Application of Analytical Hierarchy Process to Model Expert Judgements on Analytical Review Procedures,' Journal of accounting Research, Vol.22, No.1 (1984), pp.298-312 https://doi.org/10.2307/2490711
- Ashton, R.H. and S.C. krammer, 'Students as Surrogates in Behavioral Accounting Research : Some Evidence,' Journal of Accounting Research, 1980, pp.1-15
- Bedard, J. and T.J. Mock, 'Expert and Novice Problem-Solving Behavior in audit Planning,' Journal of Practice and Theory, 11(1992), pp.1-20
- Biggs, S.F., T.J. Mock, 'An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions,' Journal of Accounting Research, 1983, pp.243-255
- Blaylock, B.K. and L.P. Ress, 'Cognitive Style and the Usefulness of Information,' Decision Science, Vol15, No.1 (1984), pp.74-91
- Campbell, W.M. and Landry, R.M., 'An Empirical Investigation of EDP Auditor Perceptions of Alternative Educational Backgrounds for EDP Auditors in Public Accounting,' American Accounting Association Southeast Regional Proceedings, 1985, pp.29-33
- Cushing, B.E., 'Accounting Information Systems and Business Organization,' Addison-Wesley Pub., 1987, pp.560-561
- Davis, Gordon B., and M.H. Olson, Management Information Systems: Conceptual Foundations, Structure and Development, 2nd ed., McGraw-Hill, 1985
- Fields, Sami and Summers, 'Qualification of Auditors Evaluation of Internal Control in Database Systems,' The Journal of Information System, 1986, pp.24-27
- Gaumnitz, B.R., T.R. Nunamaker, J.J. Surdick and M.F. Thomas, 'Auditor Consensus in Internal Control Evaluation and Audit Program Planning,' Journal of Accounting Research, 1982, pp.745-755
- Hamilton, R.E. and Wright, W.F., 'Internal Control Judgements and Effects of Experience : Replications and Extensions,' Journal of Accounting Research, Vol.20, No.2 (1982), pp.756-765 https://doi.org/10.2307/2490899
- Harper, RM., 'AHP Judgement Models of EDP Auditors' Evaluations of Internal Control for Local Area Networks,' Journal of Information System, 1988, pp.67-86
- ISACF, Management Guidelines, COBIT 3rd Edition, July, 2000
- IIARF, Systems Auditability and EDP, The Institute of Internal Auditors Research Foundation, Orlando, 1991
- Landry, R.M., E.C.. letzkus and T.P. Cronan, 'An Examination of Consensus between External and Internal Auditors,' The EDP Auditor Journal, 1989, pp.53-63
- Lin, WT, T.J. Mock and A. Wright, 'The Use of Analytic Hierarchy Process as an aid in Planning the Nature and Extent of Audit Procedures,' Journal of Practice and Theory, (Fall 1984), pp.89-99
- Mcdermott, N.A., The Internal Accounting Control System in a Microcomputer Environment : An Analytic Hierarchy Process Approach, Unpublished Doctoral Dissertation, George Washington University, 1986
- Ron Weber, Information Systems Control and Audit, Prentice-Hall, Inc., 1998
- Saaty, T.L. and K.P. Keams, Analytical Planning: The Organization of Systems, RWS Publications, 1991
- Saaty, T.L., 'Axiomatic Foundation of the Analytic Hierarchy Process,' Management Science, Vol.32, No.7 (July 1986), pp.841-855, Vol.2, No.2 (July 1986), pp.43-74
- Saaty T.L., 'Decision Making, Scaling, and Number Crunching,' Decision Sciences, Vol.20, (1989), pp.404-409
- Techavichit, J.V., Evaluation of Internal Control in a Database System Environment, Unpublished Ph.D Dissertation, Univ. of Missouri, 1979, pp.228-229
- Trotman, Ken. T, P.W. Yetton and I.R, Zimmer, 'Individual and Group Judgement of Internal Control System,' Journal of Accounting Research, 1983, pp.286-292
- Watne, D.A. and P.B.B. Turney, Auditing EDP Systems, 2nd ed., Prentice-Hall, 1990
- Werber, R, 'Auditor Decision Making on Overall System Reliability : accuracy Consensus and the Usefulness of a Simulation Decision Aid,' Journal of Accounting Research, Vol.18(1980), pp.214-241
- Weber, R., 'Some Characteristics of the Free Recall of Computer Controls by EDP Auditors,' Journal of Accounting Research, Vol.18 (1980), pp.214-241