Relative importance analysis of inter-evaluation items in korean is standard audit checklist using decision making techniques

Abstract

Korean Government has introduced and legislated IS Audit System since 2006. IS audit is executed by auditors on the basis of standard audit checklist. As IT environment and technology are rapidly changing, it is inevitable that the improvement of the audit quality is followed by change or modification of items in standard audit checklist. To do this, this paper applied AHP and MOGSA decision making techniques and drew weights and priority of inter-items in standard audit checklist. Derived weights and priority can be used as a basis to modify and change evaluation items in standard audit checklist. The same priority has been obtained from used two methods and two decision makers' groups. As a result, it was demonstrated that derived priority has high reliability. © 2013 SERSC.