Authors : Jeong-Joon Kim, Don-Hee Lee and Jeong-Min Park
Abstract: This study aimed at contributing to the improvement of objectivity and reliability of operating audit, quantitative audit result being able to comparing with best practice and past operating status, through providing quantitative operation check sheet. Quantitative operation check sheet is comprised of thirteen basic check sheet areas. The auditors evaluate the current operation status level with basis of basic check sheet area. It is hoped that this thesis on a quantitative operation check sheet for the Improvement of the operation audit will become the basis for the application and effectiveness of an operation audit that not only the improvement of the quality of information system audit but also usability of operation audit.
Jeong-Joon Kim, Don-Hee Lee and Jeong-Min Park, 2017. Development of Checklist based Operation Audit Quality Advancement Techniques. Journal of Engineering and Applied Sciences, 12: 2867-2873.