In the Aircraft Incident Reporting System(AIRS), It is important to collect and gather date about aircraft incidents by means of systemic methods and make it materials for study in the view point of aircraft accident in the future. Especially, the development of such effective tools can be one of main factors determining whether the investigation of potential accident factors succeeds or fails. For such a reason and the purpose of aircraft accident prevention, the AIRS compatible to each county has been developed early and been adopting now in several countries involving USA. First this study examine the actual condition about investigation method tools of potential accident factors used in several countries and investigation and analyze them, finally present the method which can improve more acceptable forms to flight crew used at the KAIRS(Korean AIRS).