The priority internal control factors for information systems based on individual characteristics

The development of informational technology has led to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in information technology, which has broadened its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems: First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect in evaluating the relative degrees of importance of internal control factors.