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A Study on the Priority Analysis in Stakeholers of Information Systems Audit using Fussy-ANP Method  

Kyung, Tae-Won (Korea Institute of Industrial Technology)
Kim, Sang-Kuk (Industrial Engineering, College of Engineering, Kyung Hee University)
Publication Information
Information Systems Review / v.11, no.1, 2009 , pp. 85-106 More about this Journal
Abstract
Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.
Keywords
Information Systems Audit; Audit Service; Fuzzy ANP; Triangular Fuzzy Number;
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