A Study on Information Systems Audit in Korea

• 발행기관: 실천경영학회
• 저자명: Jang-Hyung Lee Back-Chun Sung
• 간행물 정보: 『실천경영연구』實踐經營硏究 第6卷 第1號 (通卷 6號), 39~51쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2011.12.30

영문 초록

Information System(IS) audit is a process of evidence collection and evaluation allowing to decide whether a computer system (information system) ensures assets‘security, data integrity, as well as helps to efficiently seek organizational goals and rationally use the resources. In order for the IS(Information Systems) audit to be succeed, audit practice must be objective, impartial, and efficient. Recently, however, several problems and complaints have been raised for audit practice. Among these was inefficacy of audit due to misunderstanding of deliverables and outputs of a IS project. This research proposes an efficiency, efficient and security of information development audit that could be commomly used in IS development projects. Therefore, main problem indicated in an Information Systems Audit report adjusted analysis in type. So that business administrator can utilize by management point. This is expected also to take advantage of information systems audit development productivity into persons concerned fare information systems audit standard and guide mend hereafter readying frame of audit knowledge information systems. Goals of the activity include continuous refinement/improvement of audit scheme, efforts to make IS audit to be reflected in international standard/guidelines and best practice, and export of the IS audit scheme. In order to achieve the goals, the following activities should be performed at minimum: establishment of IS audit knowledge base, improvement of international recognition for IS audit, and establishment of networks among related bodies and experts. Despite the fact that the study results are mainly derived from the field experiences and case analysis, auditors should be careful in applying the figures presented in this report. The accumulation of knowledge and expertise is needed for the sound application of the finding of this study.

목차

Ⅰ. Introduction

Ⅱ. Information Systems Audit

Ⅲ. Information Systems Audit Method

Ⅳ. Discussion of IS audit in Korea

Ⅴ. Conclusion

〈Reference〉

Abstract

키워드

Information System audit scheme establishment of networks and expertise