A Research of the Critical Factors on the Internal user of the Banking Audit Information System

• Main Authors: Lin-Chung Kolin, 柯凌仲
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/31456477576250640007

碩士 === 國立中正大學 === 會計與資訊科技所 === 95 === The purpose of this research is to analyze the Critical Factors on the Internal user of the Banking Audit Information System(AIS), the research model was based on DeLone and McLean model of update information systems success and The Expectation Disconfirmation Effects on Web-Customer Satisfaction Model (McKinney et al, 2002).Accordingly, this research combines the internal auditors and other user from one bank who use the Audit Information System to analyze the factors that affect this system in the bank,with the premise of heavy audit load and reduced number of auditor.Therefore, the relations between user perceived “Information quality”, “System quality” , “Service quality” ,and “Satisfaction” was incorporated in the research. The Structural equation model was used to estimate the fit of the overall model and to analyze the relationship of the factors between variables. According to the results, Information quality, System quality, Service quality was affected by user’s quality satisfaction ,and were all positively related to user’s quality satisfaction, and had indirect effects on overall satisfaction. Based on the findings of this research ,conclusion and suggestions were proposed.