Construction of external assurance and internal assurance cooperation model for reliability of information system
| Project/Area Number |
15K03786
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 保証マーク / 認証マーク / 保証サービス / 内部保証 / 外部保証 / 内部監査 / 情報システム監査 / 連続的モニタリング / 内部主体保証 / 外部書体保証 / 補完型・補強型連携モデル / 品質管理型連携モデル / 外部主体保証 |
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| Outline of Final Research Achievements |
The result of this research is the construction of a conceptual model to link the external assurance services related to the information systems with the information systems audit as the internal assurance services.
In this research, I attempted to construct a cooperative model based on the following two approaches.The first is a model for cooperating defects of the information systems detected through external assurance and internal audit.The second is a cooperative model of external and external assurance that incorporates a continuous monitoring method.This model combines a module that monitors continuously occurring events, a module that plots abnormal events into risk categories, and a module that continuously monitors control based on risk categories.
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Report
(4 results)
Research Products
(8 results)
