A study on the evaluation of internal controls factors in information system: Focused on auditors' personal factors

With increasing use of computers and rapid progress of system technology, the judgment process of information system auditors is exacerbated and the auditing environment is becoming very complex. Therefore, with limited resources, to achieve the ultimate goals of control & auditing, it is absolutely necessary for the auditors to identify the relative importance and priority order of controls. Accordingly, the auditors' review and evaluation of the internal control are becoming the important issues in our modern auditing process. The objectives of this paper are to identify the crucial and important control factors that are necessary for the control system, and to analyze the relative importance of the internal controls.