• Journal of Information Technology Services
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• v.4 no.2
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• pp.23-32
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• 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.

• Journal of Information Technology Services
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• v.11 no.2
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• pp.213-228
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• 2012

The construction of the Geographical Information System(GIS) is continuously in progress, and with the diversification and complication of the system, the importance of its audit is further deepened. At this point in time, the information system audit has been obligatory as it has been stipulated in law, and the GIS audit has come to follow the criterion of the information system audit since it belongs to the information system audit category. However, it was found that there was a difference between the current information system audit standard and the former GIS audit standard, and the audit checking items for the efficient GIS audit is necessary. For this reason, this paper surveyed the characteristics of GIS in accordance with this necessity, analyzed the GIS audit checking items found in the audit performance guideline of the GIS audit standard, and studied the GIS development methodology through the related literature. In addition, this paper also elicited and proposed the audit checking items for the efficient GIS audit based on the findings of this paper. Finally, this paper confirmed the efficiency of the GIS audit checking items proposed here through the comparison of the actual cases of GIS audits.

• 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.

• 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 Services
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• v.15 no.1
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• pp.113-129
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• 2016

Recently, as Information System projects tend to be more complex, the importance of Information System Audit increases. In the same context, the need for the resident IS Audit also increases, which is supposed to deal with the possible risks and urgent issues by providing the appropriate support and timely coordination during IS project. Basically, for the effective IS Audit, the IS audit team members should be able to understand such a business context as work characteristics, business knowledge, goals, and culture of the organization. The audit team members should also be able to share the various knowledge of Information Technology and audit procedure with the owner of the project. Especially, for the resident audit, it is more important to fill the gaps in expertise between project owner and audit team. However, any studies on the need of common knowledge base (knowledge complementarities) in the IS audit have not been done so far. The purpose of this study is to analyze whether the knowledge complementarity based on inter-organizational communication between the project owner and audit team members makes an effect on the fidelity and performance of IS audit. In order to do this, the relationship among inter-organizational communication and knowledge complementarity, the fidelity of IS audit service, and performance of IS audit has been analyzed, using Structural Equation Model. The result shows that all the relationship is significant, which means that knowledge complementarity between the two different interest groups should be an effective factor on the fidelity and performance of IS audit. This result implies that, for better quality of IS Audit service, how to acquire the knowledge complementarity between the project owner and Audit team should be considered seriously as well as systematically in the process of IS Audit.

• Korean Management Science Review
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• v.34 no.2
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• pp.115-123
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• 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.

• Journal of Information Technology Services
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• v.11 no.2
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• pp.197-211
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• 2012

This paper describes how to derive audit criterion, audit domain, detail technology, and functional check items which are core of hospital information system, consisting of OCS, EMR, and PACS. Using the check items listed above, we investigated the objective validity for the construction audit of hospital information system. As a result, the derived audit criterion, audit domain, detail technology, and functional check items were verified as check items for audit. Since using the current audit check items of public area is insufficient to construct efficient, reliable, and stable hospital information system, we suggest adopting the hospital information system audit area, audit check items, and process that are presented in this paper.

• Journal of Information Technology Services
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• v.5 no.3
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• pp.121-135
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• 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.

• 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.

• International Journal of Advanced Culture Technology
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• v.10 no.3
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• pp.202-209
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• 2022

This study investigates the association between corporate international diversification and audit fees and audit hours. Korean firms' overseas investment has rapidly increased in recent years and the trend of international diversification is expected to accelerate in the future. Thus, it is important to investigate how auditors respond to globally diversified firms. Our empirical findings show that internationally diversified firms incur higher audit fees and audit hours. This suggests that auditors perceive global diversification as being a higher business risk and require higher external audit fees so that they can decrease audit risk arising from inherent organizational complexity. Further, auditors expand audit procedures to collect more audit evidences, exerting increased audit effort. This study provides empirical evidences that corporate global diversification results in higher audit fees and audit hours. Auditors may refer to these results when planning their audit and determining audit fees and audit hours.