내부 감사인이 실시하는 전산감사가 감사 품질에 미치는 영향

Abstract

In the wake of the expansion of digital environment, most of enterprises and public institutions introduced Enterprise Resource Planning (ERP) to depend on digital information for not only accounting and financial information but also routine businesses and in practical business affairs the audit business performance using an information system program for the effective and efficient audit operation based on information technology is rising as a major issue. On the other hand, the computer assisted audit technology restrictively used only in case of the intermediary audit of big accounting firms is in the trend to be expanded to be applied to the audit area for the business treatment courses of public institutions as well as big enterprises. Accordingly, due to the recent computerization of most information in which is provided as audit data, the audit using computer assisted audit technique is practically very important. In this situation, this study practically verified the difference awareness of the audit quality (audit period, number of financial measure cases, financial measure amount) from the internal audit performance using computer assisted audit technique and its results are as following. First, in case of the performance of internal computer assisted audit, the internal auditor confirms that the audit quality recognized after audit performance has difference and according to the period length of computer assisted audit performance experience (based on 1 year), the administrative and financial measure cases and financial measure amount among the substitutes of the audit quality show differences. In addition, it is confirmed that the longer the information audit performance years are, the more the differences of the audit quality occur.cehis means that when the computer assisted audit is performed in the internal audit and the performance years become longer, the audit quality is improved. Second, as a result of a study on the degree of the computer assisted audit support, it proves that when the support level of a chief executive officer(CEO) or a chief audit executive(CAE) becomes higher, the audit quality becomes improved and as the education hours of the computer assisted audit become longer, the differences in the audit quality become less. Furthermore, the internal auditor is not aware of the audit quality differences due to the education performance of the external computer assisted audit and in case of receipt of the internal computer assisted education, the differences of the audit quality were recognized much higher. This means that the performance of the computer assisted audit is different according to the support degree of the computer assisted audit and due to its performance, more conformation period is required to illegality or error more derived in quality than a common audit as much as them. Third, it is confirmed that when a professional auditor is hired inside, the number of administrative and financial measure cases and financial measure amount among the substitutes of the audit quality after audit performance are increased. This means that the reinforcement of the internal auditor's professionalism is required for the performance of the computer assisted audit. Fourth, the audit performance to IT sources, information security and IT policy does not influence the awareness of the audit quality of a common internal audit and the auditor performing an audit to information system is confirmed as less recognizing the differences in the audit quality by the performance of the computer assisted audit than one who does not perform an audit to IT resources. Fifth, it is confirmed that the approval of auditors(Audit Committee) for the selection of external auditors does not influence the audit quality and in order to perform an audit for maintenance of external auditor's independence, it is required to recognize the approval of an audit department as essential in the course of external auditor selection and in case of public institutions, it is especially necessary to get approval of the audit department. Sixth, as a result of the study on the cooperative level of audited departments as well as the necessity of computer assisted audit, it is confirmed that as the necessity of a specialized audit increases in the course of the audit operation, the audit quality improves and the cooperative level of the audited persons for the performance of computer assisted audit does not influence the audit quality. It means that as computerization of the assisted audit information produced by an enterprise is reinforced, the internal auditor strongly recognizes the necessity of computer assisted audit technique.