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정보시스템 감리영역 평가에 영향을 미치는 요인에 관한 탐색적 연구

Won, Min-Jeong;Na, Jong-Hoe;Lee, Sang-Jun
- Proceedings of the Korea Society for Industrial Systems Conference
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- 2008.10b
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- pp.96-103
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- 2008
The information systems audit is an proactive action to find out the predicted issues on proceeding the business beforehand, to make out whether the information systems satisfies the user's demand or not and to check up the result of the project with complementing the capabilities of self-diagnostics for the complicated and advanced information system. However, the results of the audited project are apt to be regarded as a failure in a case that an opinion of the audit area evaluation is described as 'insufficient' or 'negative' in the audit report that is submitted as the result of the audit. It makes a lot of arguments among the board of audit, the institution ordering the audit and the auditor. In this study, we made an attempt to finding out the factors affecting the audit area evaluation and verifying them objectively. A study model and hypothesis including the improvement type of the recommended subject to be improved, the importance, the audit time, the business scale of the audited object and the auditing company as a factor variable were established and the hypothesis was verified by analyzing the correlation between the factor variables and the audit area evaluation.
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Applying a Quantitative Model on Information System Security Audit Evaluation for Improving Auditing Quality (정보시스템 감리품질향상을 위한 보안감리평가에의 정량화모델 적용 연구)

김동수;김현수
- 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.
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A Study on the Priority Analysis of Information Systems Audit Evaluation Factors between Stakeholders (정보시스템 감리 서비스 평가항목에 대한 이해당사자간 우선순위 분석에 관한 연구)

Kyung, Tae-Won;Kim, Sang-Kuk
- Information Systems Review
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- v.10 no.1
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- pp.165-191
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- 2008
Traditionally, information systems audit has been carried out by the auditors. So the main focuses of audit are managerial point of view, such as finding errors or missing functions. The final purpose of audit, however, is to help the organization to make better decision through better information services. So we felt that managerial point of audit should be extended to include the factors that increase the competitiveness of organization. To accomplish this goal, new factors that reflect the ideas of three groups, users, developers in addition to auditors. First, by adopting the ideas from service quality evaluation area, we develop six items and 24 indexes for information systems audit. Second, we separate the audit related parties into three groups, users, developers and auditors. The main reason is that major concerns of three groups to the system will be different considerably. Third, we quantified the weights of each group to each 6 items and 24 indexes using Analytic Hierarchy Process. Fourth, the resulting weights of each item are found to be different by the group, and possible reasons are analyzed.
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The Impact of Audit Characteristics on Firm Performance: An Empirical Study from an Emerging Economy

Rahman, Md. Musfiqur;Meah, Mohammad Rajon;Chaudhory, Nasir Uddin
- The Journal of Asian Finance, Economics and Business
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- v.6 no.1
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- pp.59-69
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- 2019
The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.
https://doi.org/10.13106/jafeb.2019.vol6.no1.59 인용 PDF