지식상호보완성이 정보시스템 감리 성과에 미치는 영향

• 영문명: An Analysis of the Effects of Knowledge Complementarities on the Performance of Information System Audit : A Perspective of the Resident Audit in the Project Office
• 발행기관: 한국IT서비스학회
• 저자명: 장지연(Ji Yeon Jang) 김충영(Choong Nyoung Kim)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제15권 제1호, 113~129쪽, 전체 17쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2016.03.30

영문 초록

Recently, as Information System projects tend to be more complex, the importance of Information System Audit increases. In the same context, the need for the resident IS Audit also increases, which is supposed to deal with the possible risks and urgent issues by providing the appropriate support and timely coordination during IS project. Basically, for the effective IS Audit, the IS audit team members should be able to understand such a business context as work characteristics, business knowledge, goals, and culture of the organization. The audit team members should also be able to share the various knowledge of Information Technology and audit procedure with the owner of the project. Especially, for the resident audit, it is more important to fill the gaps in expertise between project owner and audit team. However, any studies on the need of common knowledge base (knowledge complementarities) in the IS audit have not been done so far. The purpose of this study is to analyze whether the knowledge complementarity based on inter-organizational communication between the project owner and audit team members makes an effect on the fidelity and performance of IS audit. In order to do this, the relationship among inter-organizational communication and knowledge complementarity, the fidelity of IS audit service, and performance of IS audit has been analyzed, using Structural Equation Model. The result shows that all the relationship is significant, which means that knowledge complementarity between the two different interest groups should be an effective factor on the fidelity and performance of IS audit. This result implies that, for better quality of IS Audit service, how to acquire the knowledge complementarity between the project owner and Audit team should be considered seriously as well as systematically in the process of IS Audit.

목차

1. 서 론

2. 문헌 연구

3. 연구 모형 및 가설

4. 가설 검정 및 결과 분석

5. 결 론

키워드

IS Audit Resident Audit Knowledge Complementarity Inter-Organizational Communication Quality of IS Audit Fidelity of IS Audit IT Outsourcing Performance of IS Audit