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http://dx.doi.org/10.12673/jkoni.2012.16.6.1080

A study for Factors Affecting of Information Systems Audit Quality  

Jeon, Soon-Cheon (Kimpo College of Management Faculty of Tourism e-Business Course)
Choi, Sang-Kyoon (Kimpo College of Management Faculty of Tourism e-Business Course)
Publication Information
Journal of Advanced Navigation Technology / v.16, no.6, 2012 , pp. 1080-1091 More about this Journal
Abstract
Information system for audit target that was done in the past business unit system presided over the development process for an integrated information system in three steps further from the audit step 2 step-by-doing, for in the presiding quality party check for the information systems audit requirements of social responsibility is growing. Therefore, efforts are needed for research on factors affecting the quality of the audit and audit improve the quality in order to improve the quality of the Methodist This study, the general auditor competence and supervision, empowerment and the causal relationship between the quality of service, presided over by a model that can be analyzed in the field to develop and take advantage of the auditor's general theory of leadership was developed from existing research capabilities identification and analysis on a supervisor's empowerment survey conducted for the auditor to perform Methodist, its contents and using the LISREL structural equation methods were empirically tested.
Keywords
audit; audit quality; auditor;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
연도 인용수 순위
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