1988 Fiscal Year Final Research Report Summary
The Theoretical and Empirical Study on Information Systems Audit
| Project/Area Number |
61301079
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Chuo University |
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Principal Investigator |
HIDA Nobuo Professor, Faculty of Commerce, Chuo University, 商学部, 教授 (90083633)
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| Co-Investigator(Kenkyū-buntansha) |
HORIE Masayuki Instructor, Faculty of Commerce, Nihon University, 商学部, 専任講師 (70173630)
WAKUTA Hiroaki Professor, Faculty of Business Administration, Toyo University, 経営学部, 教授 (20057962)
MISAWA Hajime Professor, Faculty of Economics, Seikei University, 経済学部, 教授 (60054285)
MORI Minoru Professor, Faculty of Business Administration, Kobe University, 経営学部, 教授 (70035913)
OYACHI Hiroshi Professor, Faculty of Business Administration, Aoyama Gakuin University, 経営学部, 教授 (40024921)
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| Project Period (FY) |
1986 – 1988
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| Keywords | Information Systems Audit / Information Systems Auditor / Internal Control / Audit Risk / Risk Analysis / 監査情報システム |
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| Research Abstract |
The growing use of computer-based information systems presents a mumber of challenges to the auditor as well as to management. The study group brings together theoretical and practical experience of audit, and researeh many of the newer concepts in the field of information systems control and information systems audit. We have been examined some fields of theretical framework, practical approach, scope of audit, information disclosure, information systims audior, internal control, system type, report of audit, audit risk on information systems audit. Information systems audit is the process collecting and evaluating evidence to determine whether the system safeguards assets, maintains data integrity, achieves organizational goals effectively, and consumes resources efficiently. Thus, information system andit is different from the objectives of traditional andit, and is not just a simple extension of traditional audit. Information systems audit borrows much of its theory and practical m
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ethodologies from traditional audit, information systems management, behavioral science, and computer sciences.
To evaluate the quality of information systems the anditor needs to collect andit evidence. Various techniques and tools have been developed to aid this evidence collection functions, for the future we must attach importance to risk analysis approoch. Risk analysis is used in audit planning to seleec those activities most likely to have serious problems. This permits audit resouces to be used more productively, using risk analyiss approach, auditors can rank the activities in an organization in accordance with audit need and return on audit effort.
And, no one can formulate a precise way to audit all systems. An audit information system to provide andit information (evidence) should be developed just as an information systen is developed for decisionmakers in an organization. The audit information system is a system that automatically collect audit bevidence from another information systen (application systen). Less
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