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http://dx.doi.org/10.9708/jksci.2012.17.4.173

A Quantitative Method for Quality Improvement of Information System Audit Evaluation  

Lee, Ki-Young (Dept. of Medical IT & Marketing, Eulji University)
Kim, Young-Ho (Korea IT Audit & Consulting Inc.)
Han, Ki-Joon (Division of Computer Science & Engineering, Konkuk University)
Publication Information
Journal of the Korea Society of Computer and Information / v.17, no.4, 2012 , pp. 173-184 More about this Journal
Abstract
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.
Keywords
Information System Audit; Audit Evaluation; Quantitative Method; Quantitative Evaluation;
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