AI를 활용한 디지털 감사기술이 감사품질에 미치는 영향 분석 : 한국수자원공사 사례를 중심으로

This study analyzed the relative importance of digital audit technologies on audit quality in the Korea Water Resources Corporation (K-water) using the Analytic Hierarchy Process (AHP). Although digital audit technologies are recognized as an innovative means to enhance audit quality, internal audit units face various constraints during the adoption process, including the lack of strategic planning and budget limitations. Accordingly, this study sought to provide policy-oriented and empirical grounds for decision-making related to priority setting and efficient resource allocation for the introduction of digital audit technologies. The research model identified audit quality as the primary goal and adopted accuracy, consistency, objectivity, efficiency, and professionalism as evaluation criteria, while defining five digital audit technologies of K-water as the alternatives. The results indicated that the key factors of audit quality were accuracy, objectivity, and consistency, and that the technologies showing high contributions to audit quality were the AI disposition guide, the Data audit process, and the AI audit chatbot. These findings suggest that prioritizing the introduction of data-driven decision-support systems and knowledge-management technologies is effective when aiming to improve the accuracy, objectivity, and consistency of audit quality in the adoption of digital audit technologies. This study holds significance as an early empirical analysis demonstrating the effectiveness of digital audit technologies in the public audit sector. Future research requires more extensive case applications and in-depth analyses that consider technology maturity and the interaction effects among technologies.