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A Methodological Framework for Assessing the Reliability of Computer-Processed Data
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 Title & Authors
A Methodological Framework for Assessing the Reliability of Computer-Processed Data
Cha, Kyung-Yup; Sim, Kwang-Ho;
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Compared to the U.S. Government Accountability Office(GAO) and the U.K. National Audit Office(NAO), the Board of Audit and Inspection of Korea(BAI) has not laid a rather solid system for effective assessment and judgment on the reliability of computer-processed data used as audit evidence in its public auditing activities. Accordingly, based on the experiences of GAO and NAO, this study suggests criteria and methods as the key elements of the methodological framework for assessing the reliability of information system data. Then, the usefulness and effectiveness of the criteria and techniques for assessing data reliability were tested and proved by applying to the analysis of allotment for mandatory disabled employment data that have been computer-processed and managed by the Korea Employment Agency for the Disabled(KEAD).
Data reliability;allotment for mandatory disabled employment;profiling;public audit;
 Cited by
BIM기반 견적 모델링 데이터 신뢰성 향상을 위한 연구,김영진;김성아;진상윤;

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