감사인의 컴퓨터 감사기법 사용 정도에 대한 영향 요인과 감사업무 형태에 따른 영향 차이
The Influence Factors on the Auditor’s Use of Computerized Audit Techniques, and the Moderating Effects of the Types of Audit Task
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초록
본 연구의 목적은 우리나라 공인회계사들의 전산감사 기법 사용에 대한 영향 요인들을 밝히고, 전산감사 업무 유형이 기법 사용과 영향 요인들 간의 관계에 미치는 조절 영향을 입증하는 것이다. 회계 법인에 근무하는 110명의 공인회계사들 로부터 우편 설문 자료수집 방식으로 실증 자료를 수집하였다. 수집된 자료에 대한 주 분석 기법은 다중회귀 분석이었다. 실증 분석결과, 감사인 교육, 감사인 나이와 경험, 기법에 대한 친숙도, 기법의 효과성과 감사의 조직화 정도가 전산감사 기법 사용 정도에 유의한 영향을 미치는 것으로 나타났다. 그러나 이들 중 기법의 효과성이 가장 큰 영향을 미치는 것으로 밝혀져, 효과성이 전산감사 기법 사용에 대한 주된 요인인 것으로 판단할 수 있다. 전산감사 업무 유형의 조절 효과는 일부만 지지되었다. 처리 결과물 검증 기법들은 처리 결과물 검증이라는 해당 전산감사 업무에 적합한 것으로 판단되었 다. 그러나 응용 프로그램 검증 기법들은 응용 프로그램 검증 업무와 처리 결과물 검증 업무 모두에 사용할 수 있는 것으로 판단되었다. 연구 결과들에 근거하여 다양한 시사점들과 미래 연구 방향 등이 제시되었다.
Abstract
The objectives of this study are to suggest and empirically investigate the effects of influence factors on the use of EDP audit techniques, and to identify the moderating impact of the task types of EDP audit on the relationships between the influence factors and the use of EDP audit techniques. The empirical data for this study were collected from 110 EDP auditors in Korean audit firms through the structured questionnaires. The collected data were analyzed with multiple regression models and t-test. The results of this study showed that in personal factors, the effects of audit education, auditor’s age, experience, and familiarity on the usage of EDP audit tools are significant. The results also showed that in technique-related factors, the impact of technique effectiveness is most significant and strong. Thus, it can be indicated that the use of EDP audit techniques is mainly determined by the techniques effectiveness perceived by auditors. In audit firm related factors, it was observed that the effect of audit structure on the usage of EDP audit tools is mostly significant and positive. However, it was only partially proved that the task types of EDP audit have a moderating impact on the relationships between the influence factors and the use of EDP audit techniques. Thus, it is assumed that EDP audit techniques may not be classified according to the task types of EDP audit. Finally, this study proposed the technique and auditor related implications of these findings for the successful fulfillment of EDP audit.
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