Earticle

초록

영어

Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Introduce the new indexes that can check the possibility that the information system may contribute the competency of organization. Also check the feasibility of indexes through Fuzzy AHP. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.

목차

Abstract
 I. 서론
 II. 문헌연구
  2.1 서비스 품질의 개념
  2.2 회계감사의 서비스 품질
  2.3 정보시스템 분야의 감리서비스 품질 결정 요인
 III. 정보시스템 감리서비스의 평가항목 수립
  3.1 정보시스템 감리의 특성
  3.2 정보시스템 감리 이해당사자들을 위한 서비스측정 지표의 도출
  3.3 자료수집 및 표본분석
  3.4 Fuzzy AHP
 IV. 분석결과
  4.1 항목에 대한 이해당사자별 중요도 분석
  4.2 세부지표에 대한 이해당사자별 중요도 분석
 V. 결론 및 향후 연구
 참고문헌

저자

• 김상국 [ Collage of Advanced Technology, KyungHee University ]
• 경태원 [ Korea Institute of Industrial Technology ]
• 이진성 [ Collage of Advanced Technology, KyungHee University ]

참고문헌