• 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.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• KSCI Review
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• v.11 no.1
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• pp.9-17
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• 2003

Along with trends of other countries, the Ministry of Information and Communication in Korea decided to operate an Information System Audit Institution for raising qualify of computer network facilitated in state organ and public institution, and to construct effective construction of information system. The aim of the audit institution is applying it to public information business, establishing an information system audit qualification system, and upbringing Private audit organs. The Ministry of Information and Communication realized that although the demand of information system area audit is explosively expanding, the National Computerization Agency cannot satisfies the demand and realize to have audit control for the information of national business as well. The Ministry of Information and Communication plan to enforce the audit on public information business by correlate with information business. The ministry enforce that the supervisory company has major roll to audit and national import business decided by the Information Promotion Committee is subject to have audit control. Therefore, in this paper, the contents of internal audit among internal/external audit will be presented.

• Proceedings of the Korea Contents Association Conference
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• 2019.05a
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• pp.137-138
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• 2019

현행 상법에서는 집행임원의 설치 여부는 회사가 자율적으로 정하도록 되어있다(상법 제408조의2 제1항). 이러한 규정으로 인하여 대부분의 대회사들이 집행임원을 설치하지 않고 있다. 집행임원제도를 제대로 정착시키기 위해서는 집행임원의 설치를 회사의 자율에 맡길 것이 아니라 의무화시킬 필요가 있다. 상법에서는 집행임원에 대하여 감사의 조사 보고의무를 준용하지 않고 있는데 이는 입법의 미비이며 집행임원이 작성한 서류에 법령 또는 정관에 위반한 사항이 있는 지 그리고 현저하게 부당한 사항이 있는 지 여부를 감사 또는 감사위원회가 조사 보고하도록 의무규정을 두어야 한다.

• Science & Technology Policy
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• v.14 no.3 s.147
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• pp.33-46
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• 2004

• Journal of the Korean Society for Aviation and Aeronautics
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• v.16 no.1
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• pp.7-17
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• 2008

LOSA는 Line Operations Safety Audit(항공사 운항안전 감사)의 약자이며 기존의 적발 위주의 기존 Line Audit제도와 달리 조종사의 자발적 참여와 철저한 비밀을 유지하며, 처벌 금지 약속을 통하여 참여자가 평소 습관대로 비행할 수 있게 한다. 훈련된 감사관이 이를 소정의 절차서에 의거 조종석에서 관찰하여 실제의 안전취약 및 위협요소, Error를 포착해서 수집하고 텍사스대학 인적요인 연구소에서 분석하여 최종보고서를 작성하여 제도를 개선하는 안전프로그램이다. 제도와 방안을 개선하는 신개념의 선진 운항감사제도로서 안전관리시스템의 대표적인 비행안전 프로그램으로 통상 3${\sim}$4년을 주기로 실시한다. ICAO, IATA, FAA 및 IFALPA 실행 권고사항으로 현재 약30여개의 항공사가 실시하였다. LOSA는 2009년1월부터 ICAO부속서 6에 의거하여 항공사에서 실행해야 되는 SMS(안전관리 시스템)의 가장 효율적인 Hazard 식별 및 위험 관리도구 중의 하나이다. 본 논문에서는 안전관리시스템의 효과적 도구인 LOSA를 설명하고 항공사내 실행방법을 소개하는데 있다.

• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.721-727
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• 2023

To prevent corruption, waste, and abuse in national governance, audit agencies are established and granted significant authority and responsibilities, including ensuring their independence. However, questions have been raised about who oversees these agencies and addresses issues or misconduct that may arise within them. In the United States, to address this oversight concern, the Inspector General Act was enacted, creating an audit community called the Inspector General Community. This community comprises various audit agencies and promotes compliance with standards and investigates potential wrongdoing by audit personnel. It fosters a culture of independence and collaboration among diverse stakeholders, such as Congress, the President, the Government Accountability Office, and agency leadership. In light of this successful approach in the United States, this research seeks to study and apply similar oversight mechanisms to audit agencies in South Korea. There is a need to develop the relationship between oversight bodies and parliament in terms of improving the efficiency and effectiveness of government operations. Accordingly, this paper studies this American case and presents efficient policy measures for the supervisory system to be applied to Korea's audit organizations. It aims to identify policy insights for effective supervision, ensuring independence, and fostering a collaborative culture within our audit institutions. Therefore, domestic interest and research on this matter are essential to enhance our audit mechanisms and achieve efficient governance.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2022.06a
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• pp.399-400
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• 2022

2022년 11월 우리나라 IMO 회원국감사 수검에 대비하여 타 회원국 감사결과 분석을 통해 빈번하게 발생하는 지적사항을 식별하고, 그에 대한 우리나라 협약이행현황을 분석하였다.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2020.11a
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• pp.143-144
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• 2020

자율운항선박의 등장으로 국제해사기구는 기존 IMO 협약의 개정사항 식별이나 관련 국제협약의 통일해석과 제개정이 필요한 사항을 논의하고 있다. 제105차 법률위원회에서는 MASS 규정식별(RSE) 작업에 대하여 2022년 완료를 목표로 제106차 법률위원회부터 논의하기로 결정한 바 있다. 이와 관련하여 MSC RSE 작업결과와 방법론 개발을 통하여 자율등급, 방법론, 협약리스트, 작업계획 등을 확정할 계획이다. 우리나라에서는 헌법 제6조의 규정에 따라 국제법규는 국내법과 동일한 효력을 가지고 IMO 회원국감사제도에서 회원국이 국제협약을 국내법으로 수용하여 이행하고 있는지를 감사하고 있기에 국제협약이 국내법으로 수용하는 작업이 얼마나 중요한지를 알 수 있다. 이번 연구에서는 IMO 국제협약 RSE 작업을 기반으로 자율운항선박의 자율화 정도구분 및 기술발전단계에 다라 개정소요가 필요한 국내법을 식별하고 비교·분석하여 자율운항선박이 상용화되기 위한 새로운 법안 마련의 필요성을 제시하였다.

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.