| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技所 === 95 === Recently, because of e-business and the adoption of ERP system, the audit work which ensures that the internal control system operates effectively also requires a conceptual and technical change, in response to the complex problems and needs. Computer Assisted Audit Techniques (CAATs) offer a technical assistance which makes audit work more effective and efficient, and will reduce audit costs. However, the program and data structures of ERP systems are very complex, thus auditors often face insurmountable technical obstacles in the use of general audit software to audit ERP systems. Therefore, there have been some researches developing ERP computer auditing system to reduce the technical threshold. This study recognizes the importance of ERP computer auditing system, and hopes to be able to explore the conditions which make such systems work effectively, and assist the auditing. So this study will find out ERP computer audit system''s usability features by the facet of "Human-Computer Interaction (HCI)".
The issue of HCI has always been the focus of software development, because it is not easy to build an efficient and effective interface which also enables users satisfied with it. There are inherent differences between human and computers, and each owns a wide variety of properties. These properties have led to a software system usability issue, and form invalid or inefficient human-computer interaction. This study will explore the usability attributes of ERP computer auditing systems. These summarized usability attributes are helpful to focus the problems in the early stage of system development. Another is that it can used to view the usability level of the developed system.
The use of grounded theory and the Delphi method sorted out 28 usability attributes agreed by the academic and practical fields, and constructed a usability evaluation framework to facilitate the measure of auditing ERP computer system''s usability level. The contribution to practical sides is that the usability evaluation framework can help audit units and the system development units to measure the usability level of ERP computer auditing system in the late and early stage of development. As for the contributions of academics, be different to the development of a new system, this study explored what characteristics a system should have from the point of system usability, and constructed evaluation standard. This study can provide a different direction of thinking to academic field to look at another CAATs study.
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