경영과학 (Korean Management Science Review)

한국경영과학회 (The Korean Operations Research and Management Science Society)
권호 표지
DOI QR코드

DOI QR Code

정보시스템 감리 이해집단별 감리효과 결정요인에 관한 탐색적 연구

An Exploratory Study on the IS Audit's Effectiveness Determination between Interest Groups

  • 최영진 (을지대학교 의료경영학과) ;
  • 정용규 (을지대학교 의료IT학과) ;
  • 나종회 (광주대학교 국제물류무역학과)
  • Received : 2016.11.23
  • Accepted : 2017.06.21
  • Published : 2017.06.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

Abstract

IS audit has been regarded as contributing to the improvement of the quality of information Systems, recently, it has been argued that it is not possible to expect a effectiveness, because it can offset the schedule burden due to the preparation of additional documents for Audit and it affect to the project schedule. The effectiveness and quality criteria of IS audit are different between groups, because IS audit is responsible for checking the results and process of the developer company. In this study, we modeled between IS effectiveness and auditor competence, audit firm competence, IS audit standards. As a result, it was concluded that auditor competence, audit firm competence, IS audit standards have a positive effect on IS audit effectiveness. However, according to the result of comparing between interest groups, audit firm competence and audit standards were significant in auditor group, but audit standard was significant in requesting organization and developing company thought that auditor was a important factor to audit effectiveness.

Keywords

References

  1. 김동수, "정보시스템 감리의 서비스 품질요인이 감리품질과 고객만족에 미치는 영향", 정보처리학회지, 제11권, 제7호(2004), pp.1467-1476.
  2. 김학준, 전순천, "정보시스템 감리기술에 대해 이해관계자(감리인/피감리인)의 수용에 관한 연구-기술수용모델(TAM)을 중심으로", 한국산학기술학회논문지, 제16권, 제2호(2015), pp. 1403-1413. https://doi.org/10.5762/KAIS.2015.16.2.1403
  3. 나중수, 전성현, "정보시스템 감리인의 역량이 감리성과에 미치는 영향에 관한 연구", 정보화정책, 제14권, 제2호(2007), pp.3-18.
  4. 윤성철, 서현석, 홍성완 "IT 컨설팅 서비스의 품질 및 사용자 만족도 측정에 관한 연구", Entrue Journal of Information Technology, 제1권, 제1호(2002), pp.117-125.
  5. 이명호, 이우형, 김재학, "정보시스템 내부통제 요소 중요도 평가에 관한 연구 : 감사 개인적 요인을 중심으로", 경영과학, 제19권, 제1호(2012), pp.39-54.
  6. 최영진, "정보시스템 개발 프로젝트에서 감리효과성에 관한 실증적 연구", 정보화정책, 제110권, 제12호(2004), pp.94-105.
  7. 편호범, 한광현, 김태웅, "공공부문의 서비스 혁신 수용에 관한 실증연구 : 중앙정부 및 지방자치단체 회계담당자의 복식부기 발생주의 회계시스템 도입에 관한 사례를 중심으로", 경영과학, 제2권, 제1호(2005), pp.103-125.
  8. 행정자치부, 정보시스템 감리기준, http://www.law.go.kr/admRulLsInfoP.do?admRulSeq=2100000015001, 2015.
  9. Alissa, W., V. Capkun, T. Jeanjean, and N. Suca, "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Vol.39, No.7(2014), pp.495-510 https://doi.org/10.1016/j.aos.2014.06.003
  10. Behn, B.K., J.V. Carcello, D.R. Hermanson, and R.H. Hermanson, "The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms," Accounting Horizons, Vol.11, No.1(1997), pp.7-24.
  11. Byrd, T.A. and D.E. Turner, "Measuring the Flexibility of Information Technology Infrastructure : Exploratory Analysis of a Construct," JMIS, Vol.17, No.1(2000), pp.167-208.
  12. Cheney, P.H., D.P. Hale, and G.M. Kasper, "Knowledge, Skills and Abilities of Information Systems Professionals : Past, Present, and Future," Information and Management, Vol.19, No.4(1990), pp.237-247. https://doi.org/10.1016/0378-7206(90)90033-E
  13. Clark, C.E., N.C. Cavanaugh, C.V. Brown, and V. Sambamurthy, "Building change-readiness capabilities in the IS organization : Insights from the Bell Atlantic Experience," MISQ, Vol.21, No.4(1997), pp.425-454. https://doi.org/10.2307/249722
  14. Defond, M.L., K. Raghunandan, and K.R. Subramanyan, "Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Vol.40, No.4(2002), pp. 1247-1274. https://doi.org/10.1111/1475-679X.00088
  15. Goodwin, J. and D. Wu, "What is the relation between audit partner busyness and audit quality?," Contemporary Accounting Research, Vol.33, No.1(2014), pp.341-377.
  16. Gul, F.A., D. Wu, and Z. Yang, "Do individual auditors affect audit quality? Evidence from archival data," The Accounting Review, Vol. 88, No.6(2013), pp.1993-2023. https://doi.org/10.2308/accr-50536
  17. ISACA CoBit Audit Guidelines, 1997.
  18. Katz, R.L., "Skills of an Effective Administrator," Harvard Business Review, Vol.52, No.5 (1974), pp.90-102.
  19. Knechel, W.R., G.V. Krishnan, M.B. Pevzner, L. Shefchik, and U. Velury, "Audit quality : Insights from the academic literature," Auditing : A Journal of Practice and Theory, Vol. 32, No.1(2013), pp.385-421. https://doi.org/10.2308/ajpt-50350
  20. Maher, M.W., P. Tiessen, R. Colson, and A.J. Broman, "Competition and Audit Fees," The Accounting Review, Vol.67, No.1(1992), pp. 199-211.
  21. Palmrose, Z.V., "An Analysis of Auditor Litigation and Audit Service Quality," Accounting Review, Vol.63, No.1(1988), pp.55-73.
  22. Spencer Jr, L.M. and S.M. Spencer, Competence at Work, Jone Wiley and Sons, INC, 1993.
  23. Sundgren, S. and T. Svanstrom, "Auditor-in-charge characteristics and going concern reporting," Contemporary Accounting Research, Vol.31, No.2(2014), pp.531-50. https://doi.org/10.1111/1911-3846.12035