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Construction of external assurance and internal assurance cooperation model for reliability of information system

Research Project

Project/Area Number 15K03786
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNihon University

Principal Investigator

HORIE Masayuki  日本大学, 商学部, 教授 (70173630)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
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)
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
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.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (8 results)

All 2017 2016 2015

All Journal Article (7 results) Presentation (1 results)

  • [Journal Article] 内部監査の品質管理・品質保証の考え方2017

    • Author(s)
      堀江正之
    • Journal Title

      會計

      Volume: 192 Pages: 79-93

    • NAID

      40021351957

    • Related Report
      2017 Annual Research Report
  • [Journal Article] ITの進展による監査業務の深化2017

    • Author(s)
      堀江正之
    • Journal Title

      会計・監査ジャーナル

      Volume: 29 Pages: 124-131

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 統合アシュアランスのあり方に関する序論的検討2017

    • Author(s)
      堀江正之
    • Journal Title

      産業経理

      Volume: 76(4) Pages: 4-13

    • Related Report
      2016 Research-status Report
  • [Journal Article] 会計監査のシンギュラリティは到来するか―ビッグデータと人工知能のインパクト―2017

    • Author(s)
      堀江正之
    • Journal Title

      税経通信

      Volume: 72(2) Pages: 8-15

    • NAID

      40021050612

    • Related Report
      2016 Research-status Report
  • [Journal Article] 監査人の不正摘発力の向上2016

    • Author(s)
      堀江正之
    • Journal Title

      青山アカウンティング・レビュー

      Volume: 6 Pages: 66-72

    • Related Report
      2016 Research-status Report
  • [Journal Article] 三線ディフェンスモデルの検討2016

    • Author(s)
      堀江正之
    • Journal Title

      會計

      Volume: 190(6) Pages: 16-29

    • Related Report
      2016 Research-status Report
  • [Journal Article] ガバナンス監査へとシフトする内部監査2015

    • Author(s)
      堀江正之
    • Journal Title

      會計

      Volume: 188 Pages: 31-43

    • NAID

      40020658179

    • Related Report
      2015 Research-status Report
  • [Presentation] 監査規制としてのガバナンスと高品質な監査環境整備2016

    • Author(s)
      堀江正之
    • Organizer
      日本監査研究学会
    • Place of Presentation
      西南学院大学
    • Year and Date
      2016-09-09
    • Related Report
      2016 Research-status Report

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Published: 2015-04-16   Modified: 2019-03-29  

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