2017 Fiscal Year Final Research Report
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 |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Nihon University |
Principal Investigator |
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Project Period (FY) |
2015-04-01 – 2018-03-31
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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 |
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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Free Research Field |
監査論
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