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http://dx.doi.org/10.12673/jant.2014.18.6.609

A Study on Behavioral Intention and Application of Information Systems Audit technology Using the Technology Acceptance Model (TAM)  

Jeon, Soon-Cheon (Department of Smart IT, Kimpo College)
Abstract
Information system audit, by checking overall matters about constructing and managing information system, has to contribute to improvement of information system's quality and improving performance of projects. For this, an auditor has to present objective corroborative facts which back up result of audit and ways of improvement, but in reality, general(especially businessmen's) cognition is that audit is biased by way too subjective opinions. Local experience and theoretical research until now propose that tools of automating audit will be an active means of systematically collecting and proposing these objective evidences of audit. This research not only verified that in the field of audit, phenomenon of technology application can be explained and predicted by applying TAM, but it also contributed in extending theoretical base on information technology and audit by distinguishing several characteristics which appear in the process of the model's application and analysis.
Keywords
Information system audit; Audit skill; Auditing tool; Technology acceptance model;
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Times Cited By KSCI : 1  (Citation Analysis)
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