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A Study on the Relationship between the Ante and Post Audit Companies Evaluation  

Sunwoo, Jong Sung (서울정보통신대학원대학교 정보통신학과)
Publication Information
Journal of Information Technology Services / v.3, no.1, 2004 , pp. 117-126 More about this Journal
Abstract
In this study an evaluation method is proposed, with the strong relationship between the ante and post audit works evaluation. The ante evaluation does in general and systematic ways, with past audit results and proposals. The criteria-based evaluation is used for the audit activities and outputs. The critical success factors for the projects applies to the activities evaluation and product evaluation framework to the output. The ante and post evaluation have the cross evaluation items to be the whole and continuous one. Eighteen common evaluation items are derived, with their own evaluation elements in detail, which have only differences of the actually done and expectations between the ante and post. The proposed evaluation makes the ante and post one to be related with each other in a systematic and objective ways, to enhance the reliability of audit results and effectiveness of the audit.
Keywords
Information System Audit; Audit Works; Ante and Post Evaluation;
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