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A Study on Data Quality Management to Improve the Effectiveness of Computer-Assisted Audits

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2013, 23(4), pp.31-53
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

호진원 1 Miyoung Lee 2

1감사원
2건국대학교

Accredited

ABSTRACT

The informatization of Korean government made computer-assisted audits possible and has helped to achieve results which would have been impossible using traditional audit methods. Computer-assisted audits have also alleviated the burden felt both by audited companies and the auditors themselves. However, problems inherent in the data used in audits have brought about difficulties in the audit process and had a negative effect on audit results. Therefore, it is imperative that research address this issue. This study introduces a number of cases where computer-assisted audits are used, and discusses major information technology techniques that are used for enhancing auditing capability, as well as methodological differences between traditional and computer-assisted audits. Technical problems in computer-assisted audits, both in Korea and internationally, are then discussed and investigated. In addition, the effects of data quality on the performance and credit rating of public institutions is analyzed. The main results of this study are as follows. First, we found that improved data quality for public institutions would help to enhance the effectiveness of computer-assisted audits. Second, the role of self-auditing organizations in continually monitoring their data quality should be strengthened.

Citation status

* References for papers published after 2022 are currently being built.