• Title/Summary/Keyword: Audit skill

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A Quantitative Method for Quality Improvement of Information System Audit Evaluation (정보시스템 감리평가 품질 향상을 위한 정량화 방법)

  • Lee, Ki-Young;Kim, Young-Ho;Han, Ki-Joon
    • Journal of the Korea Society of Computer and Information
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    • v.17 no.4
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    • pp.173-184
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    • 2012
  • As a result of the compulsory of information system audit and a rise in audit demand, the quality improvement of information system audit is being emphasized. However, since the current information system audit heavily depends on the auditor's experience, skill, and subjective judgments, it incurs distrust in the objectivity and reliability of audit results from audit interest person. Furthermore, so far research activities aimed at securing the objectivity and reliability of audits have not been adequately carried out. Therefore, this paper presents a quantitative method for information system audit evaluation in order to contribute to the quality improvement of overall information system audit through securing compliance, objectivity, and reliability of information system audit. The quantitative method is largely composed of two sectors, such as evaluation areas and items, scores calculation for evaluation items, and can generally apply the information system audit standard to information system audit evaluation.

A Study on Behavioral Intention and Application of Information Systems Audit technology Using the Technology Acceptance Model (TAM) (기술수용모델 (TAM)을 이용한 정보시스템 감리기술의 사용의도 수준이 활용에 미치는 영향에 관한 연구)

  • Jeon, Soon-Cheon
    • Journal of Advanced Navigation Technology
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    • v.18 no.6
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    • pp.609-618
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    • 2014
  • Information system audit, by checking overall matters about constructing and managing information system, has to contribute to improvement of information system's quality and improving performance of projects. For this, an auditor has to present objective corroborative facts which back up result of audit and ways of improvement, but in reality, general(especially businessmen's) cognition is that audit is biased by way too subjective opinions. Local experience and theoretical research until now propose that tools of automating audit will be an active means of systematically collecting and proposing these objective evidences of audit. This research not only verified that in the field of audit, phenomenon of technology application can be explained and predicted by applying TAM, but it also contributed in extending theoretical base on information technology and audit by distinguishing several characteristics which appear in the process of the model's application and analysis.