• Journal of the Korea Convergence Society
• /
• v.13 no.5
• /
• pp.219-228
• /
• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• Journal of KIISE:Computing Practices and Letters
• /
• v.10 no.2
• /
• pp.146-155
• /
• 2004

Currently most of commercial operating systems contain a high-level audit feature to increase their own security level. Linux does not fall behind the other commercial operating systems in performance and stability, but Linux does not have a good audit feature. Linux is required to support a higher security feature than C2 level of the TCSEC in order to be used as a server operating system, which requires the kernel-level audit feature that provides the system call auditing feature and audit event. In this paper, we present LxBSM, which is a kernel module to provide the kernel-level audit features. The audit record format of LxBSM is compatible with that of Sunshield BSM. The LxBSM is implemented as a loadable kernel module, so it has the enhanced usability. It provides the rich audit records including the user-level audit events such as login/logout. It supports both the pipe and file interface for increasing the connectivity between LxBSM and intrusion detection systems (IDS). The performance of LxBSM is compared and evaluated with that of Linux kernel without the audit features. The response time was increased when the system calls were called to create the audit data, such as fork, execve, open, and close. However any other performance degradation was not observed.

• Journal of Digital Convergence
• /
• v.19 no.1
• /
• pp.125-139
• /
• 2021

This study identifies the trend of Korean accounting researches on profit adjustment. We analyzed the abstract of accounting research articles published in Korean Citation Index (KCI) by using text mining technique. Among papers whose themes were profit adjustment, topics were divided into 4 parts: (i) Auditing and audit reports, (ii) corporate taxes and debt ratios, (iii) general management strategy of companies, and (iv) financial statements and accounting principles. Unlike the prediction that financial statements and accounting principles would be the main topic, auditing was analyzed as the most studied area. We analyzed topic trends based on the number of papers by topic, and could figure out the impact of K-IFRS introduction on profit adjustment research. By using Big Data method, this study enabled the division of research themes that have not been available in the past studies. This study enables the policy makers and business managers to learn about additional considerations in addition to accounting principles related to profit adjustment.

• 월간 기계설비
• /
• s.41
• /
• pp.34-39
• /
• 1993

지난 11월1일 부정방지대책위원회(위원장, 이세중 대한변호사협회 회장)는 감사 원장에게 문민정부가 추진하고 있는 부정$\cdot$부패척결을 위한 사정차원에서 건설제도 개혁이 이뤄져야 한다는 의미가 담겨있는 $\ulcorner$건설부조리 실태 및 방지대책 보고서를 제출했다. 이 보고서에서 (1)건설사업의 기본절차 법제화 (2)정부공사단가 현실화 (3)도급한 도액의 분리 (4)최저가낙찰제 정착 (6)입찰정보누설 제재 강화 (6)담합적발기구 설치 (7)담합카르텔 형성 방지 (8)계열화에 대한 인센티브 부여 (9)주택사업자의 하도급법 적용 (10)하도급직권 실태조사 강화 등이 건의 되었으며, 특히 불공정거래 근절을 위해 현행 하도급대금 직불요건에 대금 결제 지연가능성이 높은 덤핑낙찰공사를 추가하고 하도급실태조사결과 대금지급관련 위법사항이 적발되면 관계기관 직권으로 일정기간 직불케 하는 등 하도급대금 직불제도를 확대해야 한다고 밝혔다.또한 하도급계약에 있어 대금지급 문제를 근원적으로 해결하기 위해 원도급업자의 하도급대금 지급을 보증하는 지급보증제도도 확립해야 한다고 밝혔다.

• Proceedings of the Korea Institutes of Information Security and Cryptology Conference
• /
• 2001.11a
• /
• pp.340-347
• /
• 2001

Security operating system applied to MAC(Mandatory Access Control) or to MLS(Multi Level Security) gives both subject and object both Security Level and value of Category, and it restrict access to object from subject. But it violates Security policy of system and could be a circulated course of illegal information. This is correctly IPC(Interprocess Communication)mechanism and Covert Channel. In this thesis, I tried to design and implementation as OS kernel in order not only to give confidence of information circulation in the Security system, but also to defend from Covert Channel by Storage and IPC mechanism used as a circulated course of illegal information. For removing a illegal information flow by IPC mechanism. I applied IPC mechanism to MLS Security policy, and I made Storage Covert Channel analyze system call Spec. and than distinguish Storage Covert Channel. By appling auditing and delaying, I dealt with making low bandwidth.

• Journal of Digital Convergence
• /
• v.13 no.5
• /
• pp.169-176
• /
• 2015

Virtual Private Network is a method which can use as a private network using private line. The quality of security of virtual private network is influenced by security auditability, cryptographic support, user data protection, access control, etc., and efficiency is influenced by throughput, latency, the number of cession, etc. In this paper, we constructed a evaluation model based on CC(ISO/IEC 15408) and the quality evaluation standard ISO/IEC 25000 series to evaluate the quality level about efficiency with security performance of virtual private network. We think that this study will contribute to construct the system which can evaluate the quality of virtual private network based on CC and ISO quality evaluation standard.

• Journal of Hospice and Palliative Care
• /
• v.8 no.1
• /
• pp.37-44
• /
• 2005

Purpose: To provide the basic data in developing the nursing intervention for patients who have symptoms of insomnia after undergoing hemopoietic stem cell transplantation (HSCT). This was achieved through investigating sleep quality and sleep patterns according to admission time, and discharge time. Methods: Data was put together by studying 52 HSCT patients who have been admitted to the department of HSCT from August 2002 to August 2003, in a university hospital. Research instruments used were, PSQI for sleep quality and a specified questionnaire for sleep patterns. Results: The PSQI regarding the past mono which was measured at the last day of hospitalization, was 11.8. This was significantly higher than 5.3, which was a measurement for the past month before the hospitalization (t=11.41, P=0.000). Looking at it with 7 categories-quality of sleep, consistency of sleep, sleep period, effectiveness of sleep, sleeping disorder, usage of sleeping pills, impediment of daily life- the PSQI for a month after admission increased significantly compared to the rate measured for a month before admission. Comparing the subjects sleep pattern before and after admission, it showed a significant difference regarding time attending sleep, time it takes to sleep, wake-up time, total time of sleep, day time sleep, number of times waking up during sleep, number of usage of sleeping pills, actions that are taken during sleep disorder, reasons for insomnia. Conclusion: The PSQI score of patients who undergo hemopoietic stem cell transplantation have increased significantly after hospitalization. Compared to the change of sleep patterns when hospitalized, significant changes were observed. Therefore nursing interventions addressing sleep are needed.