• Journal of Digital Convergence
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• v.10 no.9
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• pp.123-136
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• 2012

Web applications are widely used by the development of the Internet, but there are no separate audit model for a web-based information systems. Information business has a wide variety of characteristics. So, web-based information system audit model is needed. Therefore, a web-based information system audit model was proposed to enhance the effectiveness of audit and to increase the quality. Audit check lists were applied based on three sets of existing information audit check framework. An audit point of time was defined as analysis, design, and implementation. An audit domain was defined as contents, design, and process. Moreover, audit viewpoint and inspection standards were defined by setting standards of process, product, and performance. Moreover, this paper proposes differences between an existing model of information system development methodology and web-based information system. It also deduced audit checklists according to audit domains for web-based information system audit. The deduced audit checklists were verified for its suitability by conducting surveys, and the modified audit inspection model, in which the deduced audit checklists were applied, was proposed.

• Journal of Information Technology Services
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• v.8 no.4
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• pp.87-101
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• 2009

The current information system audit merely inspects a web based information system by focusing on checking items that are extracted from structured and information engineering model and object-oriented component model. As a result, the checking item of web contents and design is inadequate. This paper aims to extract audit framework in order to strengthen the audit of web contents and design during the development of the web based information system and to suggest checking items based on audit framework. For this, the web development process and web site evaluation model were studied, compared, and analyzed with the current information system development audit. From a result of the survey, it was found that the adequacy of the suggested audit framework and audit checking items is above the average value. It is believed that the suggested audit framework is helpful for the audit of web based information system.

• International Journal of Advanced Culture Technology
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• v.9 no.1
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• pp.210-217
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• 2021

In the case of an agile-based project, it was inadequate to perform a comprehensive inspection and evaluation on the establishment and operation of an information system by performing audit only with the audit and inspection elements provided by the existing information system audit and inspection system. In particular, in the case of the test activity area, it was necessary to improve the test activity audit check items to comprehensively check the agile-based development process by applying the existing audit system. To this end, a test activity improvement check model of the agile methodology audit model was presented by applying the repetition concept, a characteristic of the agile methodology. In order to empirically verify the model of this study, a survey was conducted for auditors and designers/developers who have experience in performing agile-based projects and auditing information systems. As a result of the questionnaire on the integrated test and system test in the test stage, more than 70% of the respondents were found to be suitable. More than 80% of the respondents judged that it was appropriate as a result of the questionnaire on "improvement and regression test progress according to integrated test and system test results" and "integrated test and functional actions of components and subsystems".

• The Journal of Industrial Distribution & Business
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• v.12 no.8
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• Journal of Digital Convergence
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• v.10 no.11
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• pp.185-196
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• 2012

Information system operation principles were recently established in order to provide high quality service and efficient operation audit of IT outsourcing. Operation managements are done based on these principles. Therefore, information operating management process, which refers to itself, is established. Information system operation audit requires a constant audit regularly, which is different from construction/development audit that is done only once. As operating management process changes, operation audit guidelines should be updated and improved. Therefore, this paper proposes IT outsourcing operation audit model with IT outsourcing achievement management as a focus. IT service domain was referred in order to propose information system operation audit model and check lists, which are based on IT outsourcing operation managements such as planning, making strategies, contract, service, and management. The deduced audit model and check lists verified suitability of the proposed model by experts' survey.

• The Journal of the Korea Contents Association
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• v.11 no.2
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• pp.88-100
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• 2011

This thesis suggests fixed quantity model and detailed performance procedures of an information system audit. In addition, an identification of the check-items with high operating risk and factors that might lead to serious effects on the business are made. Then, this thesis proposes the information system audit model that can grant priorities. By using this model, the orderer can evaluate objectively with digitized mark. The model can improve the effectiveness, reliability, and objectivity of the audit by minimizing the discrepancies of different opinions about audit evaluation results between auditee and the orderer. The proposed model is adapted to an application system and audit projects of the database construction. As a result, the model has received an equal mark from the result of the general reviews, thus the propriety of the proposed model was verified.

• Journal of Information Technology Services
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• v.5 no.2
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• pp.59-78
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• 2006

This research is to suggest the factor which is effecting on the information system audit fidelity in the perspective of audit procurer, to develop the measure to evaluate it, to investigate the audit performance and project performance for comparison the audit fidelity between the audit teams. As the analysis results, we found that the audit service factors can be divided to the expert knowledge of auditor and the project attributes itself. It means these factors are the major measures for the audit fidelity. In this research, the hypothesis of this study model is verified throughout the factor and corelation analysis, and the structured equation model is applied. Analysis results show that all relations between the factors are significant statistically. The audit service factors has an effect on audit fidelity. Also the information system audit fidelity can be affect on the project performance, audit performance and customer satisfaction. So, in conclusion, we need to judge closely the audit service factors affecting the audit fidelity for the enhancement of the project performance, audit performance and customer satisfaction.

• Journal of Information Technology Applications and Management
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• v.11 no.2
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

• Korean System Dynamics Review
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• v.12 no.3
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• pp.25-46
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• 2011

Recently, performance auditing system of governmen is carried out as most promising framework of government audit. Performance audit by the Board of Audit and Inspection of Korea involves assessing the causes and effects of government policies, programs, and Institutions with the criteria of economy, efficiency, effectiveness. Performance auditing will contribute to strengthening the values of objective assessments of whether public resources are responsibly and effectively managed to achieve intended results. Nevertheless, there seems to be a problems appears in implementation of audit. That is the problems of tendency return to legitimacy audit which is result from the lack of strong approach and methodology. So, this study purpose to developing stronger audit concepts and methods that add to the process and framework of traditional performance auditing system. First, this study evaluates the limitation of current performance auditing system with the perspective of systems thinking. Second, this study analyzes the process and method of current system and develop the conceptual model of the Dynamics Audit System using the system dynamics methodology, which focused on the appropriate auditing process and framework.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.