A Study on the Evaluation of Internal Controls Factors in Information System : Focused on Auditors Personal Factors

With increasing use of the computers and rapid progress of system technology, the Judgment Process of information system auditors is exacerbated and the auditing environment is becoming very complex. Therefore, with limited resources, to achieve the ultimate goals of control & auditing, it is absolutely necessary for the auditors to Identify the relative importance and priority order of controls Accordingly. the auditors'review and evaluation of the internal control are becoming the Important issues in our modern auditing Process. The objectives of this paper are to identify the crucial and important control factors that are necessary for the control system, end to analyze the relative importance of the internal controls.

정보시스템 내부통제요소 중요도 평가에 관한 연구 : 감사 개인적 요인을 충심으로