• Journal of Digital Convergence
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• v.12 no.3
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• pp.37-53
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• 2014

Audits by local governments help to improve local governments's internal control, diagnose their policies, increase their administrative performance and prevent any Policy errors. But the specialty level of the self-authority audit & inspection is low level. It comes from frequent job rotations which results in disposition of unskilled employees instead of ones having majoring knowledge and practical experience. In order to overcome the aforementioned problems and strengthen the function of the self-audit in local governments, we suggested a new system as a solution by considering various audit environments. This study is to find the problems of local Audit and suggest the new system of self audit evaluation system. Electronic self-authority and inspection system is strengthen the self-authority audit & inspection and ultimately will be making strength the effectiveness of local government performance.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.93-101
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• 2020

Although concerns about the opinion shopping have been continuously raised in the audit market, there has been little research on empirical evidence on the existence of audit opinions. For this reason, this study empirically confirmed whether the opinion shopping exists. At first, we measured thresholds of audit opinion issuing of two groups(changed or not-changed auditors). After that, the difference analysis was conducted to verify whether the thresholds of the audit opinion issuing was significant difference between two groups. As a result of the study, there was no significant difference in the thresholds of audit opinion issuing between two groups. This result can be interpreted that the audit opinion shopping is not a general phenomenon in the external audit market. The contribution of this study is to empirically confirmed that audit opinion shopping does not exist in the external audit market.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2006.11a
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• pp.232-235
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• 2006

본 연구는 규칙베이스와 사례베이스를 이용하여 은행의 내부감사 방법을 제시하고자 한다. 감사의 1단계에서는 규칙베이스를 이용하여 감사대상의 거래를 탐색하고 2단계에서는 사례베이스를 이용하여 감사대상의 거래를 심층 분석하여 감사결과를 도출한다. 규칙을 이용한 추론은 내부규정 및 가이드라인을 이용하여 추론하여 잠재적인 위험을 가지고 있는 거래를 발견하는 것 이 다. 사례베이스를 이용한 추론은 유사도를 개발하여 현재의 문제와 가장 유사한 사례를 탐색하여 감사를 하도록 한다. 본 연구에서 제시한 방법은 실제 은행 내부감사에 적용하여 분석하였다.

• Journal of the Korea Convergence Society
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• v.9 no.4
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• pp.169-177
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• 2018

The purpose of this study is to make an empirical analysis of how voluntary disclosure level has an impact on auditor's audit fees and audit hours and additionally identify if the relationship between the twos depends on the accounting quality. As final sample for analysis, this study targeted the KOSPI listed firms from 2007 to 2013, and as for audit fees(audit hours), 4,572 (4,460) corporate/annual data were used. The results from the empirical analysis in this study are as follows. First, auditor's audit fees appeared higher in KOSPI listed firms compared to the non-KOSPI listed firms, and when targeting the KOSPI listed firms only, the results were the same. Second, auditor's audit hours increased significantly in the KOSPI listed firms compared to the non-KOSPI listed firms, and this result appeared consistently even when analyzing the KOSPI listed firms only. Third, when the accounting quality was not good in the KOSPI listed firms, auditor's audit fees got significantly lower, whereas when targeting the KOSPI listed firms only, no relevance was found. Fourth, when the accounting quality was bad in the KOSPI listed firms, auditor's audit hours were found to have been spent less, but when analyzing the KOSPI listed firms only, such a fact was not identified. This study is significant in that it examined the fact that auditor's audit risk depends on voluntary disclosure level in terms of audit fees and audit hours.

• The KIPS Transactions:PartD
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• v.9D no.3
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• pp.467-476
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• 2002

Importance of Information Systems in banking industry is higher than that of other industries. This study, based on a case study of a bank, analyzes the current status of information systems (IS) audit and proposes future directions in the area of IS control and audit. Major problems identified in the study include deficiency of IS and audit process, and inability of audit function to improve IS process. In addition, deficiency of staffing level and investment in R&D, and lack of competency and independence of audit staff are identified. In order to solve the problems, the following directions were proposed proper division of functions among audit related departments, utilization of outside audit function, and adoption of CSA, CAAT, career path program, risk-based audit approach. The results of the studs will provide valuable implications to banks and companies in other industries. Also the research framework employed in the study can be utilized in the future research in IS control and audit.

• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.75-83
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• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.45
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• pp.77-92
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• 1998

본 연구에서는 ISO 10021-10013을 중심으로 품질, 원자력, 회계, 정부감사등에서 주요하게 적용되는 감사표준 등을 벤치마킹하여, 활용면에서 성과가 큰 감사품질보증과 감사샘플링을 기초로 품질감사설계·운영의 새로운 접근방법을 제시한다. 끝으로 품질, 환경 보건 및 안전 통합경영시스템과 정보감사 등을 간략하게 소개한다.

• Journal of Korean Society of Transportation
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• v.29 no.2
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• pp.47-58
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• 2011

Nowaday OECD countries actively introduce the performance audit to evaluate the performance of public policies. Motivated by the current trend in practice, this paper presents performance audit indices and methodology developed for evaluating the transportation investment projects and policies. The main contribution of this study would be twofold:1) key performance indices, 5Es + 4Cs rule, and methodology of performance audit are derived from foreign (GAO, NAO) and domestic (BAI) audit reports; 2) checklists (key issues and focuses) of performance audit are suggested as ranks. It is also suggested that further studies are needed to maintain the indices and the methodology to achieve sustainable performance of transportation projects and policies.

• The Transactions of the Korea Information Processing Society
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• v.4 no.3
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• pp.754-766
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• 1997

In this paper,we implement the Audit Trail Service Sydtem for the EDI Security.It has solved a law dispute between enterprises by informations that have generated by the EDI serice systrm.The audit trail service sys-tem implemented for EDI security satisfied the requirements of audit and the protocol of the security serive of X.435 and X.400.The EDI Security Audit System consists of the event discrimiator,the audit recirder,the audit archiver,and the provider of audit services .The event discriminator classified the reansmitted data from the EDI network ot audit sercices.The audit recorder constructs an index that has combined time information wiht audit unformations which are classified by the event discriminator.ZThe audit archiver performas the vacumming of added audit imformations by passing time by passing time.The audit provider is a module that carries out the audit trail servies by using stored audit informations. The audit provider suports audit servies,which are non-requdiation,proof and probe,controller of security,and accesing infrimation.The audit trail service system for EDI security constructs audit information by using index that is combining time imfromation,so it supports especially fast accesing audit information.