• 한국콘텐츠학회논문지
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• 제15권7호
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• pp.477-488
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• 2015

본 연구는 선행연구를 확장하여 비감사보수가 감사품질에 미치는 영향을 Big4 회계법인과 Non-Big4 회계법인으로 분류하여 분석하였다. 본 연구는 감사서비스와 비감사서비스를 동시에 제공받는 기업들만을 표본으로 선정하였으며 Big4와 Non-Big4 사이에 비감사보수가 감사품질에 미치는 영향에 대한 차이가 있는지를 집중하여 검증하였다. 분석결과 비감사보수는 Non-Big4 회계법인으로부터 감사 받는 기업들의 감사품질과만 유의적인 양(+)의 관련성이 있는 것으로 나타났다. 이는 지역 기업들을 주고객으로 삼고 있는 소형회계법인들의 경우 특정 기업에 대한 경제의존도가 높을 수 있고 따라서 비감사보수가 커질수록 독립성을 훼손할 유인이 크다고 해석할 수 있다. 한편 Big4 회계법인의 경우 비감사보수가 재량적 발생액 절댓값과 음(-)이 관련성이 없는 것으로 나타나 비감사서비스가 전문성을 강화시킨다는 근거는 찾을 수 없었다. 본 연구의 결과는 지속적으로 비감사서비스가 차지하는 비중이 커지는 현 시점에서 규제기관과 자본시장 참여자에게 유용한 통찰력을 제공할 것으로 기대된다.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

• 경영과학
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• 제34권2호
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• pp.115-123
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• 2017

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.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• 한국IT서비스학회지
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• 제5권3호
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• pp.121-135
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• 2006

With the growth and maturation of IT industry, the necessity of audit about development, maintenance and management of high-quality information system is gradually increasing. In addition, the necessity of inner auditing system, which could totally verify and evaluate the effectiveness of project according to the characteristics of organization conducting information-oriented business, also being proposed. Government offices including Korea Institute of Science and Technology(KISTI) collectively controlling nationwide science-technology related information have no guiding principle or organization within themselves even though performing information-oriented businesses are becoming more bigger and complicated. In this paper, we propose scheme for devising framework, which can audit construction and operation of knowledge information, check list and guideline. In addition, we present concrete ways for adapting these schemes to institutes which manage science-technology knowledge information. Audit framework consists of points of time in audit, audit domain and audit criterion. Points of time in audit are defined as three phases as followings: pre-audit, in-progress audit and post-audit. Audit domain includes 16 detail audit domains and especially we set 11 check items and 40 detail investigation items for database implementation business. We expect that management level of science-technology implementation business of organizations using this research result will increase and they could offer high-quality information service.

• The Journal of Asian Finance, Economics and Business
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• 제6권1호
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• pp.59-69
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• 2019

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.

• 한국컴퓨터정보학회논문지
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• 제17권4호
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• pp.173-184
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• 2012

정보시스템 감리의 의무화와 감리수요의 증가에 따라 정보시스템 감리의 품질 향상이 중요시되고 있으나, 현행 정보시스템 감리는 감리원의 경험 및 기술력, 그리고 주관적인 판단에 의존하는 바가 크며, 감리 이해 관계자로부터 감리결과에 대한 객관성및 신뢰성에 대한 불신감을 초래하고 있다. 더구나 지금까지 감리 객관성 및 신뢰성 확보를 위한 관련 연구 활동은 매우 미흡한 실정이다. 이에 본 논문에서는 정보시스템 감리평가를 위한 정량화 방법을 제시함으로써 정보시스템 감리의 준거성 객관성 신뢰성의 확보 및 향상을 통하여 전반적으로 감리의 품질향상에 기여하고자 한다. 본 논문에서 제시한 정량화 방법은 크게 평가영역 및 평가항목, 평가항목 점수산정의 2가지 영역으로 구성되어 있으며, 정보시스템 감리기준을 범용적으로 정보시스템 감리평가에 적용할 수 있는 정량평가 방법이다.

• 품질경영학회지
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• 제28권2호
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• pp.252-263
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• 2000

The purport of quality assurance audit and its procedures as specified in ISO 9000 have been reviewed. The principles and techniques for interview, documentation of the results and quality trend analysis were discussed. The practical techniques for the performance of quality audit for measuring the effectiveness of quality management systems were suggested.

• 산업융합연구
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• 제3권2호
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• pp.29-50
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• 2005

Audit review is the system to review the audit procedures performed and the audit opinion expressed by the independent auditors. The public audit review performed by Financial Supervisory Service (FSS) is regarded as one of the most important means to maintain the reliability of accounting information in Korea. We examinate the effect of audit review on earnings quality by using ERC (earnings response coefficient). We find that ERC of the sample group which issued the audit error reports after they were reviewed by SSB is more effective and higher than one of the non-reviewed group, matching group. We infer that the audit review system has the effectiveness in Korea.

• 한국IT서비스학회지
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• 제15권1호
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• pp.113-129
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• 2016

Recently, as Information System projects tend to be more complex, the importance of Information System Audit increases. In the same context, the need for the resident IS Audit also increases, which is supposed to deal with the possible risks and urgent issues by providing the appropriate support and timely coordination during IS project. Basically, for the effective IS Audit, the IS audit team members should be able to understand such a business context as work characteristics, business knowledge, goals, and culture of the organization. The audit team members should also be able to share the various knowledge of Information Technology and audit procedure with the owner of the project. Especially, for the resident audit, it is more important to fill the gaps in expertise between project owner and audit team. However, any studies on the need of common knowledge base (knowledge complementarities) in the IS audit have not been done so far. The purpose of this study is to analyze whether the knowledge complementarity based on inter-organizational communication between the project owner and audit team members makes an effect on the fidelity and performance of IS audit. In order to do this, the relationship among inter-organizational communication and knowledge complementarity, the fidelity of IS audit service, and performance of IS audit has been analyzed, using Structural Equation Model. The result shows that all the relationship is significant, which means that knowledge complementarity between the two different interest groups should be an effective factor on the fidelity and performance of IS audit. This result implies that, for better quality of IS Audit service, how to acquire the knowledge complementarity between the project owner and Audit team should be considered seriously as well as systematically in the process of IS Audit.