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The Effects of Information Systems Auditors Competence on Audit Performance

  • Informatization Policy
  • Abbr : 정보화정책
  • 2007, 14(2), pp.3-18
  • Publisher : NIA
  • Research Area : Social Science > Public Policy

나중수 1 Sunghyun Juhn 2

1한국전산감리원
2국민대학교

Accredited

ABSTRACT

In the meantime, the research of IS audit was focused on the audit standard and procedure, audit effectiveness. Even though it is thought that one of most important factors in IS audit is auditor competence, the research on auditor competence is not enough. The purpose of this research is to analyze how auditor’s competence affects the audit performance. With an empirical field study, We found that the audit competence significantly affected the audit performance. With further details, technical skill significantly affected the process quality, project quality, project performance. Conceptual skill significantly affected project quality, project performance. Business skill significantly affected project performance. It is suggested that auditors must develop not only technical skill but also conceptual & business skill that was paid no attention as yet. Also this research has proven that the audit process compliance is mediation effect between competence and performance. Project performance gave the most influence on the customer satisfaction. We are hopeful of the future that there is research to enhance auditor competence. And auditors must delivery audit value to customers.

Citation status

* References for papers published after 2023 are currently being built.