• Journal of Industrial Convergence
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• v.21 no.4
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• pp.65-72
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• 2023

This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.25 no.1
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• pp.75-82
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• 2015

Recently, many public auditing schemes have been proposed to support public auditability that enables a third party auditor to verify the integrity of data stored in the remote cloud server. To improve the performance of the auditor, several public auditing schemes support batch auditing which allows the auditor to handle simultaneously multiple auditing delegations from different users. However, when even one data is corrupted, the batch auditing will fail and individual and repeated auditing processes will be required. It is difficult to identify the corrupted data from the proof in which distinct data blocks and authenticators of distinct users are intricately aggregated. In this paper, we extend a public auditing scheme of Wang et al. to support batch auditing for multi-cloud and multi-user. We propose an identification scheme of the corrupted cloud when the data of a single cloud is corrupted in the batch auditing of multi-cloud and multi-user.

• Journal of Digital Convergence
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• v.14 no.12
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• pp.111-120
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• 2016

PCAOB conducts the direct supervision for the PCAOB registered accounting firm. Therefore, if an accounting firm is registered with the PCAOB, it will thoroughly manage for their quality management systems. The registered auditor can be expected to have better quality of the audit. This study carried out the analysis using the audit fee which proxies for audit quality. The results of analysis are as follows. After controlling for foreign accounting firms affiliated status, company size, risky assets, leverage, ROA, and market-related variables, PCAOB is a significant explanatory variable for the audit fees. The results of this study support the hypothesis that PCAOB-registered auditors will provide a good audit quality.

• The Korean Journal of Elementary Counseling
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• v.10 no.1
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• pp.1-17
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• 2011

The purpose of this study was to review of the psychology experiment researches in gratitude and the definition of gratitude, the effects of gratitude on happiness and mental health was examined. And examine the effectiveness of the cognitive behavioral gratitude program on gratitude disposition and happiness for elementary school students. The subject group consists of 2 classes from the 5th grade at G elementary school in Daejeon. For the experimental group, total 10 sessions of a cognitive behavioral gratitude program were applied once a week for 10 weeks, while there's no special treatment to the control group, The result were as follows. Cognitive behavioral gratitude program is shown to very effective in improving on gratitude disposition and happiness for elementary school students.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

• Journal of the Society of Disaster Information
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• v.19 no.1
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• pp.204-215
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• 2023

Purpose: In this study, it was proposed a plan to build the Continuous Preventive Audit System in the military Organization with the expectation that we will develop an efficient audit method under the rapidly changing audit and work environment in the future. Method: it was examined the realities and problems of the military self-audit, the cases of the Continuous Preventive Audit System currently being used by government departments and institutions and internal control inspection of the information system of the Foreign Audit Office. Result: Government departments, agencies, and foreign auditors have established a Continuous Preventive Audit System to overcome the problems and limitations of their own audits, ensuring accounting accident prevention and audit work efficiency and are focused on auditing internal controls of information systems. Conclusion: In the future, more specific studies on the design of detailed scenarios for each function of defense work and the research and analysis on the improvement of defense information system should be followed for the establishment and settlement of a more specific Continuous Preventive Audit System.

• The Korean Journal of Elementary Counseling
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• v.8 no.1
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• pp.79-94
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• 2009

The objective of the present study was to develop a thanksgiving program for high grade elementary students' anger control and analyze its effects. For this purpose, we set research question 'Does a thanksgiving program have an effect on children's anger control?' and applied a 10 session thanksgiving program to 30 fifth graders in a class, for which the present research was the class teacher, at K Elementary School. A thanksgiving program is a group counseling program that induces the participants to think what a thankful mind is, to find things to thank for around, and to express thanks through specific actions. This study was conducted in a way different from previous research that obtains data from a control group who do not participate in the program and an experimental group who participate in the program In this study, the effect of the program was analyzed according to the level of participation in the experiment. For this, the children were divided into two groups using coupons after the application of the program, and the effect of the thanksgiving program was examined through comparative analysis between the groups and within each group using data obtained from a pretest and a posttest with an anger scale. According to the results, significant changes caused by the positive effect of thanksgiving were observed in the five areas of anger, which are state anger, trait anger, anger repression, anger expression and anger control. That is, the thanksgiving program developed using thanks was found effective in elementary children's anger control. This conclusion is consistent with the reports by Rho Ji hye (2005), Kwon Sean jung et al. (2006), and Kim Dong hee (2008) that a thanksgiving program based on the emotion of thanks can control the emotion of anger.

• Proceedings of the Korea Information Processing Society Conference
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• 2012.11a
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• pp.1511-1514
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• 2012

최근 기업에서 구축하는 IT 아키텍쳐가 점점 복잡해져 가는 환경변화에 따라 각 시스템 구성요소의 조건이나 특성을 저장하는 설정파일(Configuration file)의 중요성이 강조되고 있지만, 대부분의 형상관리시스템이 응응 소프트웨어를 중심으로 구성되어 설정파일의 특징을 반영한 활동에 한계를 갖고 있다. 또한 품질보증 목적으로 수행하는 형상감사 활동도 응용 소프트웨어를 대상으로 품질중심 감사 활동이 이루어지면서, 등록된 개별 소프트웨어 별로 변경통제와 버전관리가 이루어져 설정 파일이 포함되는 경우 버전 무결성 차원의 문제를 적발하지 못하는 문제가 있다. 이 논문에서는 추가적으로 필요한 감사활동 요구기능을 정의하고, 동일한 원본에서 배포된 설정파일들이 서로 버전이 다르게 관리 될 수 있는 문제를 감사(Audit)를 통해 탐지할 수 있는 버전 무결성 감사 프레임워크를 제시한다. 제안하는 프레임워크는 기존 형상관리 개념과 액티비티, 프로세스를 기반으로 감사기능을 보완한다. 이를 통해 기존 감사활동에 버전 무결성 검증을 수행하는 형상감사 기능이 포함되며, 이는 설정파일의 버전 차이에 의해 사전/사후 발생될 장애, 오동작 등의 문제 해결에 활용된다. 이 논문에서 제안 프레임워크의 검증을 위하여 웹 시스템 기반 자바환경으로 구현하였고, 현장 적용한 부분을 평가 함으로써 검증하였다.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2019.05a
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• pp.242-243
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• 2019

The IMO introduced the voluntary audit system (VIMSAS) in 2005 and conducted audits of 67 member states. The audit (IMSAS) of Republic of Korea is scheduled to take place in July 2020, and it is time to thoroughly prepare for the audit to minimize the Findings and Observations and provide best practices for the implementation and enforcement of IMO conventions to ensure safety of life at sea and protection of the marine environment. In this paper, major findings and observations were analyzed for the IMSAS audit results, which were forced into force in 2016, and a comprehensive strategy was developed based on the audit analysis results of other member countries.

• Proceedings of the Korea Database Society Conference
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• 2000.11a
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• pp.201-209
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• 2000

기존의 리눅스 운영체제에서는 임의적 접근제어(DAC)에 의해서 자원의 접근을 통제하며, 이 때의 접근제어 정보를 로그 파일을 통한 정적인 감사 추적에 의존하고 있다. 따라서 본 논문에서는 DAC와 함께 강제적 접근통제(MAC) 기법을 구현하여 커널 수준에서 자원을 안전하고 강제적으로 통제할 수 있는 다중등급보안(MLS) 시스템을 설계, 구현하였으며, 동적이며 실시간으로 감사 정보를 수집, 분석, 추적할 수 있도록 데이터베이스 연동을 통한 감사 추적 시스템을 설계하고 구현하였다. 데이터베이스 연동을 통한 실시간 감사 추적 시스템은 보안 관리자로 하여금 불법적 침입 및 자료의 유출에 대하여 실시간으로 대처할 수 있도록 한다. 본 논문에서는 이러한 리눅스 실시간 감사 추적 시스템을 설계하고 구현한 내용을 소개한다.