• 디지털융복합연구
• /
• 제10권9호
• /
• pp.123-136
• /
• 2012

인터넷의 발전으로 웹 어플리케이션은 널리 사용되고 있지만, 웹 기반 정보시스템 구축을 위한 별도의 감리지침은 없는 상태이다. 정보화사업은 매우 다양한 특성을 포함하고 있기 때문에 웹 기반 정보시스템에 대한 감리모델이 필요하다. 따라서, 웹 기반 정보시스템에서 감리 효과를 높이고 품질강화를 위하여 웹기반 정보시스템 감리모형을 제안하였다. 감리점검항목은 기존 정보시스템 감리점검 프레임워크의 3대축을 준용하여 감리시점으로는 분석, 설계, 구현으로 정의하고, 감리영역은 컨텐츠, 디자인, 프로세스로, 감리관점 점검기준은 절차, 산출물, 성과를 기준으로 정의하였다. 또한 정보시스템 개발 방법론의 기존모델과 웹 기반 정보시스템 차이를 제시하고 웹기반 정보시스템 감리를 위한 감리영역별로 감리점검항목을 도출하였다. 도출된 감리점검항목을 설문조사를 통해 적합성을 검증하였고 도출된 감리점검항목을 적용시킨 개선된 감리점검모형을 제안하였다.

• 한국IT서비스학회지
• /
• 제8권4호
• /
• pp.87-101
• /
• 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
• /
• 제9권1호
• /
• pp.210-217
• /
• 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".

• 산경연구논집
• /
• 제12권8호
• /
• pp.7-19
• /
• 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.

• 디지털융복합연구
• /
• 제10권11호
• /
• pp.185-196
• /
• 2012

IT 아웃소싱 운영의 효율적이고 품질 높은 서비스를 제공하기 위하여 정보시스템 운영 원칙을 세우고, 그 원칙을 통하여 운영관리가 이루어져야 한다. 따라서, 정보시스템 운영관리 프로세스를 참조한 정보시스템 운영관리 프로세스의 정립이 필요하다. 정보시스템 운영감리는 구축 개발 감리와는 다르게 일회성이 아닌 매주기별로 지속적인 감리가 필요함으로 운영관리 프로세스의 변화에 따라 운영감리 지침도 보완이 이루어져야 한다. 이에 본 논문에서는 IT아웃소싱 운영을 위한 정보시스템 운영감리 모형을 제안하였다. IT서비스 영역을 참조하여 계획, 전략, 계약, 서비스, 관리 등 IT아웃소싱 운영관리를 위한 정보시스템 운영감리 모형 및 점검항목을 제안하였으며, 도출된 감리모형 및 점검항목은 전문가들의 설문조사를 통하여 제안한 모형의 적합성을 검증하였다.

• 한국콘텐츠학회논문지
• /
• 제11권2호
• /
• pp.88-100
• /
• 2011

본 논문에서는 정보시스템 감리의 정량화 모델과 세부 수행 절차를 제시하였다. 또한 사업에 심각한 영향을 미칠 수 있는 요인과 업무상 운영 리스크가 크다고 판단되는 점검 항목을 미리 식별하여 우선 순위를 부여할 수 있는 정보시스템 감리 모델을 제시하였다. 이를 통하여 발주자는 객관적이고 수치화된 점수로 평가할 수 있고, 피 감리인과의 감리 평가 결과에 대한 이견을 최소화하여 감리의 신뢰성과 객관성 및 효과성을 향상시킬 수 있다. 본 논문에서 제시한 모델을 응용 시스템 감리 프로젝트에 적용하였다. 적용결과 총평의 평가결과와 동일한 점수를 얻을 수 있었으며, 제안된 모델이 적정함을 검증하였다.

• 한국IT서비스학회지
• /
• 제5권2호
• /
• pp.59-78
• /
• 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
• /
• 제11권2호
• /
• pp.45-64
• /
• 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.

• 한국시스템다이내믹스연구
• /
• 제12권3호
• /
• pp.25-46
• /
• 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
• /
• 제8권3호
• /
• pp.1021-1034
• /
• 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.