• 한국IT서비스학회지
• /
• 제4권2호
• /
• pp.23-32
• /
• 2005

Information system audit of Korea is different from that of the United States of America, Japan and so on. Information system audit improves the quality of information system. Information system audit of Korea carried out administrative branches. Recently Public sides required ordinary audit frequently. The reason is that the risk of information system project has increased. Examined closely relation between audit quality and audit style such as ordinary audit, fixed period audit, residence audit, and responsibility audit. And, wished to examine closely relation between audit quality and customer satisfaction. As research result, being effect factor that audit style keeps in mind in audit quality, also, audit quality in audit satisfaction, and was proved that exert effect that ordinary audit, report to the responsibility audit or sense of responsibility state keeps in mind in audit satisfaction.

• 품질경영학회지
• /
• 제46권1호
• /
• pp.113-134
• /
• 2018

Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

• 한국IT서비스학회지
• /
• 제9권4호
• /
• pp.71-94
• /
• 2010

Based on IT that is an important competitive resource within the company, the purpose of this paper is to investigate whether the factors of internal IT audit consulting service quality affect the customer satisfaction. In this research. we have identified five different variables that affect the customer satisfaction which are reliability, professionalism, responsiveness, empathy and strategic partnership. Further, the causal relationship between customer satisfaction and audit consulting service Quality has been examined. This research was conducted empirically targeting business units the results could be summarized as follows. First, the study variables, reliability, professionalism, responsiveness, empathy. and strategic partnerships have been proved to be significant effect on customer satisfaction. Next, the strategic partnership of variables was the biggest influence on the customer satisfaction.

• 한국콘텐츠학회논문지
• /
• 제20권1호
• /
• pp.427-436
• /
• 2020

선행연구는 허핀달 지수로 측정한 국내 감사시장의 집중도가 높아질수록 감사품질이 낮아진다는 것을 보인 바 있다. 본 연구에서는 감사위원회의 특성이 이러한 감사시장의 집중도와 감사품질 간의 관계에 영향을 미치는지를 분석하였다. 감사위원회가 본래의 감독·감시 역할을 제대로 수행한다면, 과점 감사인의 감사를 소홀히 하는 경향이 억제될 것으로 예측되기 때문이다. 2006년부터 2015년까지 감사위원회를 보유한 유가증권시장 상장기업을 대상으로 분석한 결과, 선행연구의 결과와 일관되게 감사시장의 집중도가 상승할수록 감사품질은 하락하는 것으로 나타났다. 그러나 감사위원회가 감사위원회의 세 가지 세부특성 - 독립성, 재무전문성, 활동성 - 중 재무전문성을 보유한 경우에는 감사시장의 집중도가 증가하더라도 감사품질이 저하되지 않는 것으로 드러났다. 본 연구는 감사위원회의 특성이 감사품질에 영향을 미치는 데 있어 감사시장의 집중도를 고려하였으며, 감사위원회의 특성 또한 세부적으로 구분해서 그 효과를 동시에 살펴보았다는 점에서 공헌점이 있다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권4호
• /
• pp.41-50
• /
• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• 아태비즈니스연구
• /
• 제10권4호
• /
• pp.31-47
• /
• 2019

The recently revised Act on External Audit has taken effect as of November 2018, where standard audit hour rule is included to enhance the audit quality requiring appropriate audit hour input. It has two issues, one is how much the standard audit hours should be and the other is how to control the auditor proficiency between positions when deciding standard audit hours. This paper focuses on the latter issue and studies if auditor proficiency measured with the KICPA position proficiency weight is economically meaningful and has audit quality implication. The KICPA proficiency weights of partner and junior CPA are 1.2, and 0.4 with senior CPA being 1. The results are as follows. First, we find that the audit proficiency decreases discretionary accruals, the proxy of audit quality. Second, the degree to which the audit proficiency decreases discretionary accruals is pronounced with non-big4 firm. The results imply that the KICPA position proficiency weight reflects auditor experiences which help to improve audit quality.

• 경영과학
• /
• 제34권2호
• /
• pp.115-123
• /
• 2017

IS audit has been regarded as contributing to the improvement of the quality of information Systems, recently, it has been argued that it is not possible to expect a effectiveness, because it can offset the schedule burden due to the preparation of additional documents for Audit and it affect to the project schedule. The effectiveness and quality criteria of IS audit are different between groups, because IS audit is responsible for checking the results and process of the developer company. In this study, we modeled between IS effectiveness and auditor competence, audit firm competence, IS audit standards. As a result, it was concluded that auditor competence, audit firm competence, IS audit standards have a positive effect on IS audit effectiveness. However, according to the result of comparing between interest groups, audit firm competence and audit standards were significant in auditor group, but audit standard was significant in requesting organization and developing company thought that auditor was a important factor to audit effectiveness.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.517-523
• /
• 2021

Audit quality encompasses the key elements that create an environment that maximizes the likelihood that quality audits are performed consistently. This study aimed to identify the impact of auditing quality on the market value of the manufacturing companies listed on the Amman Stock Exchange (ASE). The analytical method was adopted in this research to extract and collect the necessary data. This study hypothesizes that audit quality leads to an increase in the market value by the offering of high-quality services. The study used the panel data approach to analyze cross-sectional data for 41 industrial companies that included time series data for the period (2019-2019). To test its hypotheses, the study used the fixed-effect model. The study found that the audit quality factors (audit office size, client retention period, auditor's fees, and linking with international audit offices) did not have a significant impact on market value. It found also the positive impact of the audit office size on the market value of the listed companies on the ASE for the period from 2009 to 2019. The study recommended the management of the company realize the importance of contracting with audit offices of large size and good reputation because these offices are more capable of increasing their efficiency, qualifying their employees, and thus be fully prepared for the audit process efficiently and effectively.

• 디지털융복합연구
• /
• 제10권11호
• /
• pp.11-27
• /
• 2012

본 연구의 목적은 외부 IT감리의 핵심 성공 요인을 제시하는 것이다. 이를 위해, 정보시스템 성공 모형과 서비스 품질 개념을 기반으로 통합 모델을 제시하였다. 연구모형은 외부 감리를 수행한 경험이 있는 국내 공공기관을 표본으로 총 254개의 데이터를 수집하여 분석하였다. 분석결과 서비스 품질 특성 중 응답성, 신뢰성, 유형성은 정보시스템의 구현 프로세스 품질에 유의한 영향을 미치는 것으로 나타났다. 또한 프로세스 품질은 정보시스템 구현 성공(시스템 품질)에 유의한 영향을 미치는 것으로 나타났다.

• 한국IT서비스학회지
• /
• 제5권3호
• /
• pp.121-135
• /
• 2006

With the growth and maturation of IT industry, the necessity of audit about development, maintenance and management of high-quality information system is gradually increasing. In addition, the necessity of inner auditing system, which could totally verify and evaluate the effectiveness of project according to the characteristics of organization conducting information-oriented business, also being proposed. Government offices including Korea Institute of Science and Technology(KISTI) collectively controlling nationwide science-technology related information have no guiding principle or organization within themselves even though performing information-oriented businesses are becoming more bigger and complicated. In this paper, we propose scheme for devising framework, which can audit construction and operation of knowledge information, check list and guideline. In addition, we present concrete ways for adapting these schemes to institutes which manage science-technology knowledge information. Audit framework consists of points of time in audit, audit domain and audit criterion. Points of time in audit are defined as three phases as followings: pre-audit, in-progress audit and post-audit. Audit domain includes 16 detail audit domains and especially we set 11 check items and 40 detail investigation items for database implementation business. We expect that management level of science-technology implementation business of organizations using this research result will increase and they could offer high-quality information service.