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http://dx.doi.org/10.18807/jsrs.2020.10.3.067

Mitigation Plan for Expectation-Performance Gap of Information Systems Audit Services  

Ji, Kyoung Sook (Yuhan University, Dept. of Tax Accounting)
Kim, Hee Wan (Sahmyook University, Division of Computer Engineering)
Publication Information
Journal of Service Research and Studies / v.10, no.3, 2020 , pp. 67-80 More about this Journal
Abstract
The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.
Keywords
information system audit; audit service; expectation-performance gap; quality of information system; user satisfaction;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
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