감사인의 AIS 전문성이 감사에 미치는 영향
The Effects on Auditing AIS Expertise of Auditor
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>본 연구는 경영환경에서 감사인의 회계정보시스템 전문성이 감사에 어떠한 영향을 미치는지에 대해 분석해 보고자 한다. 연구의 목적은 감사인의 관점에서 감사대상기업들이 AIS 활용능력이나 정보제공능력 및 정보적응도를 검증해보는데 있다. 연구결과 감사인의 AIS 전문성이 높을수록 통제위험이나 적발위험을 감소시키는 효과가 있고, AIS 중요성의 인식도가 높을수록 적발위험을 저하시킬 수 있음을 나타내고 있다. 또한 감사인의 AIS에 대한 교육과 활용능력 및 중요성 인식 등이 감사에서의 만족도나 시간단축 및 감사위험의 감소에 영향을 줄 수 있음을 시사하고 있다. 본 연구는 조사대상을 대부분 회계법인의 감사인을 표본으로 분석하였다. 장래의 연구에서는 감사인과 감사대상 기업의 회계담당자 및 AIS 개발자를 포함한 확장된 연구가 요구된다.
Abstract
>This study looks into closely the relationship between AIS and auditor AIS expertise with using Contingency theory. This study is to analyze the effect of AIS variable, auditor AIS expertise, and effects of on auditing on the result. For that, I did questionnaire analysis, regression analysis and wilcoxon analysis. The result of my study prove that the fitness of each variable could partly impact on the result.The purpose ultimate of this study is to assess, develop and provide uses for a measure of auditor accounting information system expertise and has better satisfaction AIS of a company. Possible future uses of the measure, such as determining the defects of auditor AIS expertise on the identification of AIS related control weaknesses and the customization of the measure for IT audit specialists and internal auditors, are discussed. The study's measure should provide researchers with a tool to examine how auditors knowledge of AIS can affect the quality of contemporary audit services.This study restricted sample of auditor. But to come researcher must expand succeeding on auditor, accountant, AIS developer and controller etc.
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