Earticle

초록

영어

This paper summarizes that traces the development of IT(information technologies), AIS(accounting informations systems) and IT auditing(information technology auditing) from its beginning to the present day, and outlines the various effect of development of IT and AIS on IT auditing in a computerized business environment. IT auditing is the process of auditing computerized information systems for attest, efficiency and effectiveness objectives, as well as using computerized tools in the performance of the audit. The number and variety of accounting systems and client with computers greatly increased, and the need for theories and skills required to handle the audit of computerized data significantly increased. Therefore, this need drove the development of IT auditing. The auditing profession must respond to changing information technology to be able to both cope with the technology as it affects the business environment and audit such technology, as well as to harness the technology and apply it in its auditing techniques.

목차

I. 서론
 II. AIS 관련 연구주제의 개관
 III. AIS의 모형전환
  1. 기술ㆍ운용관점에서 본 모형전환
  2. 개념ㆍ설계관점에서 본 모형전환
 IV. AIS 모형전환이 감사에 미치는 영향과 대응
  1. AIS의 모형전환이 감사에 미치는 영향
  2. 재무제표감사에서 보종업무로의 발전
 V. IT 감사로서의 시스템감사
  1. IT 감사로서의 시스템감사
  2. IT 감사의 개별 영역에 대한 함의
 VI. 결론
 참고문헌
 Abstract

저자

• 노현섭 [ Hyun Sub Roh | 경남정보대학 세무회계정보과 조교수 ]
• 김태수 [ Tae Soo Kim | 부산외국어대학교 회계학과 강사 ]

참고문헌