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http://dx.doi.org/10.5762/KAIS.2015.16.2.1403

Study of the Acceptance of Interested Parties(Auditor /Auditee) in the Information System Audit Technologies Based Technology Acceptance Model(TAM)  

Kim, Hak-Joon (Division of Electricity, Howon University)
Jeon, Soon-Cheon (Division of Smart IT, Kimpo College)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.16, no.2, 2015 , pp. 1403-1413 More about this Journal
Abstract
An information System Audit by the recognition of a problem and suggestions for solutions for overall matters about constructing and managing information systems is needed in order to contribute to the improvement of an information system's quality and improving the performance of projects. In reality, however, the general cognition is that audit is biased by subjective opinions. For this, an auditor needs to measure the level of recognition of the usability and convenience of the technologies of automating audit by applying TAM in the information system audit, and to analyze the relationship with recognition and availability of the interested parties for the technology (tool) of the audit. By the hypothesis verification result, an auditor needs to present objective corroborative facts that back up the level of recognition and usability for the information technology in the field of audit. This study verified that the phenomenon of technology application can be explained and predicted by applying TAM in the field of audit. Through an empirical study of the recognition level of audit and contractor, the developer suggests that the audit plan stage is similar to the audit corrective action stage, but the audit action stage is different from the audit review stage. This research can verify the audit technology preferred for the availability and intention of use and usability.
Keywords
Information system audit; Auditing Tool; Technology Acceptance Model;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
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