• Title/Summary/Keyword: 감사제도

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A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments (지방자치단체 재정관리 투명성 확보를 위한 발생주의·복식부기회계 개선방안 탐구)

  • Choi, Rackin
    • Journal of the Korea Society of Computer and Information
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    • v.18 no.1
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    • pp.157-166
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    • 2013
  • This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

An Analysis of the Social Phenomena and Perceptions of the Special Case of Military Service System in Korean Sports Field Using Big Data (빅데이터분석을 통한 체육계 병역특례제도의 사회적 현상 및 인식분석)

  • Lee, Hyun-Jeong;Han, Hae-Won
    • Journal of the Korea Convergence Society
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    • v.10 no.4
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    • pp.229-236
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    • 2019
  • The purpose of this paper is to analyze social phenomena and perceptions by collecting and analyzing data on public opinion, views and trends related to special case of military service in the sports community through Big KINDS operated by the Korea Press Promotion Foundation. To this end, the related keywords were derived and visualized by implementing a LDA(latent dirichlet allocation) technique to derive problems found in social phenomena based on big data analysis. The topics derived include "re-lighting special case on military service," " military service corruption controversy," "special case of military service for athletes," "alternative military service system for artists " and "parliamentary inspection of the administration" This could be used as a basic data for identifying accurate information on social controversies related to special case of military service in the sports community and drawing up practical measures that are considered in line with the principle of just and equal burden.

A Study on DSMS Framework for Data Security Certification (데이터보안인증을 위한 DSMS 프레임워크 구축 연구)

  • Yoo, Seung Jae
    • Convergence Security Journal
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    • v.19 no.4
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    • pp.107-113
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    • 2019
  • Data security is the planning, implementation and implementation of security policies and procedures for the proper audit and authorization of access to and use of data and information assets. In addition, data serviced through internal / external networks, servers, applications, etc. are the core objects of information protection and can be said to focus on the protection of data stored in DB and DB in the category of information security of database and data. This study is a preliminary study to design a proper Data Security Management System (DSMS) model based on the data security certification system and the US Federal Security Management Act (FISMA). And we study the major security certification systems such as ISO27001 and NIST's Cybersecurity Framework, and also study the state of implementation in the data security manager solution that is currently implemented as a security platform for preventing personal data leakage and strengthening corporate security.

An Adaption on the Project-Specialist System for the Small and Medium If enterprises (중소기업의 기술혁신 지원을 위한 전문가(Project-Specialist)제도 도입 방안)

  • Kim Yoon-ho
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.8 no.7
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    • pp.1565-1569
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    • 2004
  • Small and Medium-size Enterprises's R & D Program progress is hard than the university, government R & D agency and big enterprises. this environment make heat competition among the small and medium-size enterprises and subsidies little budget for many enterprises. from the management agency of the Institute of Information Technology Assessment(IITA)'s most of the activities focusing to the enterprises management not R & D Program. so, this paper suggestion an adaption on the project specialist system for the small and mediumlTenterprises'stechnologyinnovation'.

A Study on Safety Management Methods for Introduction of the Advanced Aircraft by the Republic of Korea Air Force (한국공군의 첨단 항공기 도입에 따른 안전관리방안 연구)

  • Koo, Bon Ean;Lee, Kang Jun
    • Journal of the Korean Society for Aviation and Aeronautics
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    • v.29 no.2
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    • pp.36-46
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    • 2021
  • The purpose of this study is to ensure safety by proactively identifying hazards that could be derived from changes in mission form and environment as the advanced aircraft such as F-35A stealth fighter, KC-330 Multi-role transport and tanker, RQ-4B high altitude unmanned reconnaissance aircraft, etc are introduced that the Republic of Korea Air Force(ROKAF) has never been operated so far. To this end, the safety management methods based on proactive and predictive approaches used in advanced countries(US Air Force, UK Royal Air Force, Royal Australian Air Force) operating aircraft types same or similar things being newly powered by the ROKAF were reviewed. In addition, the direction for improvement of the safety management methods operating in the ROKAF and the measures necessary for establishment of the new safety management techniques to be applied were suggested.

A Study on Improvement of Safety Management System of Publicly Used Establishments Through Analysis of the UK Regulatory Regime (영국 안전규제체계의 분석을 통한 국내 다중이용업소 안전관리체계의 개선방안 연구)

  • Park, Suhyeong;Yoon, Myong-O
    • Journal of the Society of Disaster Information
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    • v.16 no.4
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    • pp.768-783
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    • 2020
  • Purpose: In response to the critical risk of fire due to the characteristic of Publicly used establishments(hereinafter referred to as PUE), 'Special Act on the Safety Control of PUE' was enacted in 2006 and is still in operation. However, in spite of numerous revisions so far, still there are problems to be resolved. This study analyses the regulatory regime of fire safety in UK to find measures which could fundamentally improve the safety management of PUE. Method: This study compares and analyses the safety management system of PUE in Korea and the case of the UK by using the comparative research method. Result: As a result of the qualitative analysis, some noticeable systems and concepts of the UK regulatory regime have been discovered(e.g. 'Responsible person', 'Fire risk assessment', 'Fire safety audit', etc.) and consequently, 'Proposal for the Fire Safety Management System for PUE' is designed based on the findings from examples in the UK and drawbacks of safety management of PUE. Conclusion: This study proposes the way to improve the safety management of PUE into a more rational and effective system by analysing the case of the UK, which reorganised the fire safety management to the private sector centered, in which the fire authority minimizes intervention.

특수의료장비의 설치 및 운영에 관한 규칙에 의한 정도관리 시행

  • 정해조;김희중;김기황
    • Proceedings of the Korean Society of Medical Physics Conference
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    • 2003.09a
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    • pp.51-51
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    • 2003
  • 국민건강보험재정건전화특별법 (제정 2002.1.19 법률 제 6620호)은 건강보험의 재정적자를 조기에 해소하고 재정수지의 균형을 이루도록 함으로써 건강보험제도의 발전과 국민건강 증진 도모를 그 목적으로 하며, 제14조(특수의료장비의 설치ㆍ운영)에서 의료기관은 보건복지부장관이 고시한 특수의료장비를 설치ㆍ운영하고자 하는 때에는 보건복지부령이 정하는 바에 따라 이를 등록하여야 하며 설치 인정 기준에 적합하게 설치ㆍ운영하여야 하고 정기적인 품질관리를 받아야한다고 명시하였다. 특수 의료장비의 설치 및 운영에 관한 규칙 (제정 2003.1.14 보건복지부령 제235호)은 국민건강보험재정건전화특별법이 제정됨에 따라 특수의료장비의 적정 한 설치와 활용을 위하여 의료기관에서 설치ㆍ운영하는 특수의료장비의 등록절차 설치인정기준 및 품질관리 절차 등을 정하고 특수의료장비에 대한 관리체계를 확립하려는 것이다. 특수의료장비의 설치 및 운영에 관한 규칙의 주요 골자는 가. 의료기관에서 특수장비를 설치ㆍ운영하고자 하는 경우 보건복지부장관 또는 시ㆍ도 지사에게 등록하도록 하였는바, 이 등록에 대한 절차와 특수의료장비의 설치인정기준을 정함, 나. 특수의료 장비에 대한 정기적인 품질관리검사를 서류검사와 정밀감사로 구분하여 서류검사는 1 년마다, 정밀검사는 3 년마다 받도록 함, 다. 품질관리검사기관의 장은 특수의료장비품질관리검사성적서를 신청인에게 교부하고, 보건복지부 또는 시ㆍ도지사 및 건강보험심사평가위원장에게 검사결과를 통보하도록 함, 라. 특수의료정비를 설치ㆍ운영하는 의료기관의 개설자 또는 관리자 및 품질관리검사기관의 장이 작성ㆍ비치ㆍ보존하여야할 서류를 정함이다. 보건복지부장관에게 등록하여야할 특수의료장비는 자기공명영상촬영장치와 전산화단층촬영 장치이며, 시ㆍ도지사에게 등록하여야할 특수의료장비는 유방촬영용장치이다. 본 발표에서는 특수의료장비의 설치 및 운영에 관한 규칙에 대한 개요와 연세의료원 세브란스병원에서 시행하고 있는 특수의료장비의 정도관리 검사, 팬텀영상검사, 그리고 임상영상검사를 소개하고자한다.

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Correlation Analysis in Information Security Checklist Based on Knowledge Network (지식 네트워크에 근거한 정보보호 점검기준 관계분석)

  • Jin, Chang Young;Kim, Ae Chan;Lim, Jong In
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.109-124
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    • 2014
  • As the emerged importance and awareness for information security, It is being implemented by each industrial sector to protect information assets. In this paper, we analyze the information security checklists or security ratings criteria to derive similarity and difference in context which used to knowledge network analysis method. The analyzed results of all checklists (ISMS, PIMS, 'FSS', 'FISS', 'G') are as follows : First, It is common factors that the protection of information systems and information assets, incident response, operations management. Second, It deals with relatively important factors that IT management, the adequacy of audit activities in the financial IT sector including common factors. Third, the criteria of ISMS contains the majority of the contents among PIMS, 'FSS', 'FISS'and 'G'.

The Future of BlockChain Technology Leading Innovation in the Industrial Ecosystem (산업 생태계의 혁신을 선도할 블록체인 기술의 미래전망)

  • Kim, Jung-Sook
    • The Journal of the Korea Contents Association
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    • v.18 no.6
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    • pp.324-332
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    • 2018
  • Blockchain technology has the potential to revolutionize trust models and business processes in a variety of industries. However, it is considered to be the initial stage of the system that pursues autonomy rather than efficiency, and it is necessary to monitor and inspect the distributed ledger technology from the price and introduction time as compared with the existing relational DB transaction technology. However, domestic and foreign private sectors have already been activated by applying block-chain technology in the national domain, and the block chain is devoid of doubt that it is an exaggerated technology, characterized by the invariance of the record, transparency, and autonomous execution of business rules. It has begun to be utilized in history, identity, certification and auditing in the financial industry as well as various industries. In this paper, we analyze the problems such as security weakness, insufficient regulatory environment, technical consensus and lack of common standard. In addition, the business sense and possibility of the block chain technology is expected to be the innovation of the industrial ecosystem by entering into the reality system from the concept through monitoring the actual introduction performance in the field of copyright, logistics, health care and environment.

A Study on the Applications of Blockchain Transactions and Smart Contracts in Recordkeeping (블록체인 트랜잭션과 스마트 컨트랙트를 활용한 기록관리 적용 방안 연구)

  • Wang, Hosung;Moon, Shinhye;Han, Nungwoo
    • Journal of Korean Society of Archives and Records Management
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    • v.20 no.4
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    • pp.81-105
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    • 2020
  • This study examines the possibility of applying various recordkeeping methods through a platform built in 2019 by the National Archives of Korea. In particular, it aims to develop a way to track and store transactions using blockchain and to design and present the method of records management automation using smart contracts. In this regard, a literature review, a system analysis of CAMS and MAM, interviews with the experts, designing, implementation, and the development of the system's proof of concept were performed. These efforts resulted in the proposal of an archives and records management strategy utilizing blockchain, which guarantees transparency and accountability by preserving an audit trail on recordkeeping activities.