정보시스템 총괄감리원과 수행감리원 간 핵심역량 중요도 비교 연구

Even though the quality of information system auditor is recognized as an important factor for audit quality, there has been no study that addressed the issue about the auditor's ability for each role. This study investigated the difference of abilities between general auditors and performance auditor by classifying auditors by performance role, producing the abilities that auditors should have based on existing cases and producing core abilities through AHP analysis, The analysis on the result showed that the essential abilities of general auditors are presentation ability, leadership, ability of strategic thinking and ability of communication with clients, while those of performance auditors are professional skill in auditing area and the ability of problem-solving. The result of this study is expected to provide a working-level implication to plan a training program for information system auditors such as training program of fostering auditors and maintenance training. It would also contribute to the improvement of auditing performance according to the auditing activities based on auditors' ability.