IT 통제 수준을 활용한 ESG 비재무 데이터의 회계감사 증거력 확보 방안 연구

This paper proposes 'ESG Score Keeper,' an innovative IT platform to secure reliable audit evidence for mandated ESG non-financial data. Integrating IT Audit methodologies (ITGC/ITAC) and Big Data Analytics, it aims to mitigate Greenwashing risk. The platform's core feature is the automated calculation of an IT Control Score (ESG Score), derived from rigorous IT controls across data streams, with Blockchain ensuring data immutability. This quantitative ESG Score enables auditors to adopt an effective Risk-based Audit approach. Financial big-data analysis quantifies the economic benefits, proving a higher ESG Score correlates with reduced audit cost and duration thereby enhancing corporate value. The research offers a novel framework for elevating the credibility of ESG disclosures.