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    RISS 인기검색어

      A Study on the Model of Internal Controls Evaluation for Local Area Network

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      https://www.riss.kr/link?id=E805997

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      다국어 초록 (Multilingual Abstract) kakao i 다국어 번역

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      As the increase in the use of computers and rapid development of information technology exacerbate auditors' judgmental process, achieving objectives(effectiveness) of control and auditing with limited resources requires auditors to identify relative importance and priority of controls. Consequently, auditors' review and evaluation of internal control is been highlighted in modern auditing process. Especially, as more organizations adopted LAN(Local Area Network) systems, LAN environment is facing with problems arising from characteristics of the LAN and the evaluation of LAN controls.
      The model in this study is LAN control evaluation model with information system auditing objectives. This study concludes that auditors' proper evaluation of the importance of LAN controls contributes to the effective achievement of IS auditing objectives.
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      As the increase in the use of computers and rapid development of information technology exacerbate auditors' judgmental process, achieving objectives(effectiveness) of control and auditing with limited resources requires auditors to identify relative ...

      As the increase in the use of computers and rapid development of information technology exacerbate auditors' judgmental process, achieving objectives(effectiveness) of control and auditing with limited resources requires auditors to identify relative importance and priority of controls. Consequently, auditors' review and evaluation of internal control is been highlighted in modern auditing process. Especially, as more organizations adopted LAN(Local Area Network) systems, LAN environment is facing with problems arising from characteristics of the LAN and the evaluation of LAN controls.
      The model in this study is LAN control evaluation model with information system auditing objectives. This study concludes that auditors' proper evaluation of the importance of LAN controls contributes to the effective achievement of IS auditing objectives.

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      목차 (Table of Contents)

      • Ⅰ. INTRODUCTION
      • Ⅱ. RESEARCH BACKGROUND
      • Ⅲ. HYPOTHESES AND RESULTS
      • Ⅳ. DISCUSSION AND CONCLUSION
      • REFERENCES
      • Ⅰ. INTRODUCTION
      • Ⅱ. RESEARCH BACKGROUND
      • Ⅲ. HYPOTHESES AND RESULTS
      • Ⅳ. DISCUSSION AND CONCLUSION
      • REFERENCES
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