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감사인의 데이터 분석 기법 채택에 영향을 미치는 요인 연구

원문정보

A Study on the Effect of Selection on Data Analytics by Auditor

정관훈, 이정훈, 김다솜

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

As the dependence on information systems in enterprises has grown dramatically, the importance of implementing information systems in audit has been increased as well. However, there is a lact of about utilization of information system for audit process. Thus, this study is to investigate the factors that effect auditor’s adopting Data Analytics to audit work. Through literature research and focus group interview, we added two factors that affect the behavioral intention to UTAUT model. We have selected performance expectancy, effort expectancy, social influence, facilitating conditions, anxiety, task fit, behavioral intention as variables and verified hypotheses based on survey questionnaires from auditors. As a result, it was found that performance expectations, social influence, task fit influenced the behavior intention. In Addition, we analyzed adding two variables, IT-related work experience and type of auditor as moderate variable. This study has an implication for companies to motivate implementation as well as activation of Data Analytics technique.

목차

Abstract
 1. 서론
 2. 이론적 배경
  2.1 Data Analytics 기법에 관한 이론적 고찰
  2.2 정보시스템을 활용한 감사에 관한 이론적 고찰
  2.3 기술수용에 관한 이론적 고찰
 3. 연구 모형 및 가설
  3.1 연구 변수의 선정
  3.2 연구 모형
  3.3 연구 가설수립
 4. 실증 연구
  4.1 표본의 선정 및 조사 방법
  4.2 측정 항목의 타당성과 신뢰도 검증
  4.3 연구 가설의 검증
 5. 결론
  5.1 연구 결과 요약 및 시사점
  5.2 연구의 한계 및 향후 연구
 참고문헌

저자정보

  • 정관훈 Gwan Hoon Jung. 연세대학교 정보미디어전략(ITMS) 석사
  • 이정훈 Jung Hoon Lee. 연세대학교 정보대학원 교수
  • 김다솜 Da Som Kim. 연세대학교 정보대학원 석사과정

참고문헌

자료제공 : 네이버학술정보

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