Communications for Statistical Applications and Methods

The Korean Statistical Society (한국통계학회)
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A Methodological Framework for Assessing the Reliability of Computer-Processed Data

공공부문정보시스템 데이터의 신뢰성 점검기법개발

  • Cha, Kyung-Yup (Audit and Inspection Research Institute, The Board of Audit and Inspection of Korea) ;
  • Sim, Kwang-Ho (School of Public Administration, Korea University)
  • Received : 20100600
  • Accepted : 20100700
  • Published : 2010.09.30
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Abstract

Compared to the U.S. Government Accountability Office(GAO) and the U.K. National Audit Office(NAO), the Board of Audit and Inspection of Korea(BAI) has not laid a rather solid system for effective assessment and judgment on the reliability of computer-processed data used as audit evidence in its public auditing activities. Accordingly, based on the experiences of GAO and NAO, this study suggests criteria and methods as the key elements of the methodological framework for assessing the reliability of information system data. Then, the usefulness and effectiveness of the criteria and techniques for assessing data reliability were tested and proved by applying to the analysis of allotment for mandatory disabled employment data that have been computer-processed and managed by the Korea Employment Agency for the Disabled(KEAD).

감사원은 각종 감사에서 증거자료로 공공부문의 정보시스템 데이터를 많이 활용하고는 있으나 데이터 자체의 신뢰성을 제대로 점검하지 못하고 있는 실정이다. 따라서 본 연구에서는 해외 선진 감사원의 감사사례를 분석하여 우리나라 공공부문의 데이터 신뢰성을 체계적으로 점검하는 기법을 개발하였다. 그리고 적용사례로 한국장애인고용공단에서 관리하고 있는 장애인고용부담금 데이터를 분석하여 점검기법의 적용가능성을 검증하였다.

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References

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