정보시스템 감리대가 산정기준 개선 연구

A new cost estimation model of Information System(IS) audit is developed according to revision of the IS audit standard. Major changes in the IS audit standard include the following factors: First, the inspection phase for requirement analysis has been newly introduced. Second, the preliminary analysis activity is specified in the standard procedure. Finally, it is required to check out acceptance of implementation or compliance of task based on contract and project execution plan, which leads to increased responsibility to the auditors. Therefore, a new cost estimation model considering these changes is required. In this paper, a revised cost estimation model for IS audit projects is developed. To derive the model, we first analyzed the past and current IS audit cost estimation models. Then, factors that affect cost estimation were identified. Third, a survey for IS audit experts was executed. Finally, a new IS audit cost estimation model was formulated by regression analysis for the survey re-sults.