Korean Management Science Review (경영과학)

The Korean Operations Research and Management Science Society (한국경영과학회)
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An Exploratory Study on the IS Audit's Effectiveness Determination between Interest Groups

정보시스템 감리 이해집단별 감리효과 결정요인에 관한 탐색적 연구

  • 최영진 (을지대학교 의료경영학과) ;
  • 정용규 (을지대학교 의료IT학과) ;
  • 나종회 (광주대학교 국제물류무역학과)
  • Received : 2016.11.23
  • Accepted : 2017.06.21
  • Published : 2017.06.30
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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.

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References

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