• Title/Summary/Keyword: 감사

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Policy measures to improve the efficiency of the supervisory system for Regulatory Agencies (감찰 감사조직에 대한 감독제도 효율화 정책방안)

  • Kiyeung Kim;Namje Park
    • 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.

Smart Contract Security Audit Trends and Services (스마트 계약 보안 감사 동향 및 서비스)

  • Chansol Park;Janghwan Kim;R. Young Chul Kim
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.6
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    • pp.1017-1029
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    • 2023
  • A large amount of transactions are taking place through Blockchain. Among them, the proportion of transactions through smart contracts is increasing. Accordingly, problems such as vulnerability attacks on smart contracts and fraud using smart contracts are increasing. Through security audits of smart contracts, developers can discover and resolve vulnerabilities, and users can distinguish whether smart contracts are fraudulent. However, there are currently no regulations and standards for security auditing of smart contracts, so services that perform security auditing are uneven. In this paper, we analyze security audit trends for smart contracts and identify what services are being provided. We investigate what elements are analyzed from smart contracts, focusing on security audit reports. Also, investigate what vulnerabilities can be detected. Finally, we investigate quality indicators for smart contracts and visualization elements of design extraction. Through this, we hope to be able to find visualization elements specialized for smart contracts.

The effect of grit on flourishing in middle and high school students: Dual mediating effect of gratitude and mindfulness (중·고등학생의 그릿이 플로리싱에 미치는 영향: 감사성향과 마음챙김의 이중 매개효과)

  • Eun Jin Lee;Eun Mi Shin;Chang Seek Lee
    • Industry Promotion Research
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    • v.9 no.3
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    • pp.119-127
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    • 2024
  • This study aims to confirm the dual mediating effect of gratitude and mindfulness in the relationship between grit and flourishing in middle and high school students and to provide basic data that can improve flourishing. The study subjects were middle and high school students who were selected from a city in South Chungcheong Province, and data were collected through a survey. For data analysis, SPSS PC+ Win. ver. 25.0 and SPSS PROCESS macro ver. 4.2 were utilized. Data were analyzed using descriptive statistics, reliability analysis, correlation analysis, and dual mediation effect analysis techniques. First, correlation analysis showed that there was a significant and positive correlation between grit, gratitude, mindfulness, and flourishing and the highest correlation between gratitude and mindfulness. Second, gratitude and mindfulness had a serial dual mediating effect in the link between grit and flourishing in middle and high school students. These results can be used as a new model to improve flourishing by utilizing positive psychological variables such as grit, gratitude, and mindfulness for middle and high school students.