A Case Study on the Information Systems Audit of a Bank


The KIPS Transactions:PartD, Vol. 9, No. 3, pp. 467-476, Jun. 2002
10.3745/KIPSTD.2002.9.3.467,   PDF Download:

Abstract

Importance of Information Systems in banking industry is higher than that of other industries. This study, based on a case study of a bank, analyzes the current status of information systems (IS) audit and proposes future directions in the area of IS control and audit. Major problems identified in the study include deficiency of IS and audit process, and inability of audit function to improve IS process. In addition, deficiency of staffing level and investment in R&D, and lack of competency and independence of audit staff are identifed. In order to solve the problems, the following directions were proposed proper division of functions among audit related departments, utilization of outside audit function, and adoption of CSA, CAAT, career path program, risk-based audit approach. The results of the study will provide valuable implications to banks and companies in other industries. Also the research framework employed in the study can be utilized in the future research in IS control and audit.


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Cite this article
[IEEE Style]
K. T. Hwang and S. J. Kim, "A Case Study on the Information Systems Audit of a Bank," The KIPS Transactions:PartD, vol. 9, no. 3, pp. 467-476, 2002. DOI: 10.3745/KIPSTD.2002.9.3.467.

[ACM Style]
Kyung Tae Hwang and Song Ju Kim. 2002. A Case Study on the Information Systems Audit of a Bank. The KIPS Transactions:PartD, 9, 3, (2002), 467-476. DOI: 10.3745/KIPSTD.2002.9.3.467.