• Journal of Internet Computing and Services
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• v.18 no.3
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• pp.71-83
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• 2017

In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

• Journal of The Geomorphological Association of Korea
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• v.19 no.2
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• pp.31-49
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• 2012

Satae cheon, a tributary of the Suip cheon in Yanggu, Gangwon province, is an international river extended to North Korea. Most of drainage basin area of the river was the fierce battle field during the Korean War(1950-1953) and hard to access as it located between the MDL(Military Demarcation Line) and the CCZ(Civilian Control Zone: about 10km south from MDL). By the restriction of access to the sites, most of natural landscape have been well conserved except limited use for military activities. Even the landfoms in that area were not studied, except the government's heritage reports. Satae Cheon's channel follows the Imdang fault line(N-S) to Satae-ri and flow to west to the Dutayeon area. The river meanders along geological structure or weak line at the Dutayeon area. The meandering channel was shorten by the meander cut which linked the thalweg line of meander loop ant the meander neck. As a result of this cut, the river cliff formed by the Satae cheon became the part of newly formed channel bed and the S-forms are formed. After the channel route stabilized, channel incised the rock with large potholes and undulating walls were formed. The channel width changes from 1m to 10m with restriction of the undulating walls, so this part can be regarded as inner channel or inner gorge. From the point of planar forms it also can be slot-type canyon.

• Journal of Digital Convergence
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• v.8 no.1
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• pp.55-69
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• 2010

This thesis looks closely at the moderating effect of individual variables while we analyzed how corporate's ethics policies have influence on his ethical decision-making behaviors. The subjects of the research were full-time employees (n=211) in the Seoul metropolitan region. The research model was substantiated through statistical analysis of credibility and validity, correlation, variance, and moderated regression analysis (MRA). This study found that within an organization with a code of ethics, the level of enforcement of the code and the level of employee awareness of core values sought by the company determined the level of influence of the code on ethical decision making. In other words, internal factors exerted a greater influence than external evaluation of a corporation's ethical decision making practices and therefore, it is necessary for decision-making practices to be transparent and recognized by the members within an organization. The study also found that the employee's awareness about the long-term visions of the company at a higher level and the employees who have a locus of control to their members internally acted as independent variables as well as control variables on the ethical decision-making. In addition, there were great differences in the level of ethical decision-making among the variables used as controls, which means these differences were related to the individual variables. Accordingly, in order to get ethical decision-making practices at a higher level, a education & training program will be designed and implemented variously as considering on the particular characteristics of the control variables we used in this study.

• Korean Journal of Forensic Psychology
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• v.12 no.1
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• pp.35-51
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• 2021

People's belief in free will is important in determining the causes and responsibilities of human behavior. Over the past decades, there has been debate about belief in free will in the fields of neuroscience, philosophy, ethics, and criminal law. The Free Will and Determinism Scale (FAD-Plus; Paulhus & Carey, 2011) is a test tool that measures the components related to the belief in an individual's free will. This study conducted a confirmatory factor analysis of 1,000 ordinary people of various age groups and socio-economic backgrounds based on previous studies that conducted an exploratory factor analysis (Study 1). The author has secured the reliability and validity of a number of measures. Furthermore, it was examined how the sub-item of the FAD-Plus scale, 'belief in free will,' was related to correspondence bias and locus of control (Study 2). As a result of analyzing a total of 83 subjects, high belief in free will had a positive correlation with punishment judgment for negative behavior and internal attribution, but there was no significant relationship in reward judgment for positive behavior. Based on the study results, it was proven that the FAD-Plus is valid for the general public as well, and the relationship between belief in free will, attribution bias, locus of control and behavior judgment was examined. The limitations of this study, policy implications, and research directions are discussed.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.25 no.6
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• pp.1595-1606
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• 2015

Risk analysis is utilized in devising measures to manage information security risk to an acceptable level. In this risk management decision-making, the visualization of risk is important. However, the pre-existing risk visualization method is limited in visualizing risk factors three-dimensionally. In this paper, we propose an improved risk visualization method which can facilitate the identification of risk from the perspective of confidentiality, integrity, and availability respectively or synthetically. The proposed method is applied to an enterprise's risk analysis in order to verify how effective it is. We argue that through the proposed method risk levels can be expressed three-dimensionally, which can be used effectively for information security decision-making process for internal controls.

• The Journal of the Korea Contents Association
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• v.17 no.4
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• pp.395-401
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• 2017

This study has aware of the seriousness of public official. and come up with an effective counterplan about public official. This research is a study on previous research on government and officer crime. And understanding is the status about public official. It proposed ways to solve the problem Drunk driving is illegal to drive a vehicle while drunk act. Drunk driving is likely the potential to cause a traffic accident. As a result, drinking and driving is decreasing since the mid-2000s. The cause of the change is to strengthen social awareness, regulations for drunk driving. and public official was decreased. However, it did not disappear. Cause of drunk driving is wrong, such as dinners and cultural distrust of the deputy driving, drinking after misjudgment on his physical condition. public official is a bigger influence. It is a social problem. Personally great damage to organization. Therefore, this study is an analysis of international practices and domestic best practices. Officials drunk driving drunk driving prevention measures are proposed to strengthen preventive measure, it is proposed the organization of internal control measures, union officials supporting the improvement of company dinner.

• The KIPS Transactions:PartC
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• v.12C no.7 s.103
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• pp.965-972
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• 2005

Digital documents have become the mainstay of the paperless office. This is due to the increased usage of computer networks and the widespread digital culture. Along with the increased usage of digital documents comes the problem of securing them. The documents nay have very important information such as confidential business policies and intellectual Property statements. Generally, most of users protect them by using a password or secured flash memory or security software, but it has several weaknesses. Accordingly, we propose a new architecture for securing digital documents. The proposed architecture bases on RFID and several encrypting techniques. It makes up for the weakness of traditional securing architectures, and supports various Policies for digital documents of users.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• 한국벤처창업학회:학술대회논문집
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• 2006.11a
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• pp.197-217
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• 2006

Korea economy's latent growth rate has already been decreased about 4%. During 1983-1989, the latent growth rate was 8%, before the foreign exchange crisis, 1990-1997 was 6.7%, and during $2000{\sim}2004$, it had been decreased 4.4%. The latent growth rate means economy growth rate which one nation can achieve capital, labor, and factors as applying these. Our economy growth rate was 8% in 1980s, but it had been decreased about 6.7% during $1990{\sim}1997$, after 2000, it remarkably decreased 4.8% which shows weakness of our economy's strength. This study attempts to investigate about export growth factor of venture company in our nation's growth that depends on export. This thesis studied the companies continuance and growth in external environment's regular correlation and casual relationship which surround company's factors and internal. Also, the external environment, which surrounds company, can be thought that company can't control itself, so that the company's continuance and growth can be decided because of its internal primary factors. This thesis establishes and analyzes the study model that how factors can affect to company's growth.

• The Journal of the Korea Contents Association
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• v.15 no.12
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• pp.193-203
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• 2015

This study aims to analyze why South Korea has not used audit system but examination system and suggest policy reform for the system on the institutional context perspective. Institutional context is structured down to institutional legacy, motives, institutional constraints, actors' roles, and changed institution. I researched the literature on the subject and collected research materials from the Department of the Treasury and Audit Office website of New Zealand, Australia, United Kingdom, United States and South Korea. These were analyzed using for suggesting realistic and effective policy. Analysis showed that South Korea has used examination system due to institutional constraints and tried to increase reliability of financial statements by enlarging the meaning of examination, strengthening the ability of the Board of Audit and Inspection, enacting government examination standards, and making a comprehensive public announcement. Comparing with other countries where government audit systems are applied, there are still some vulnerable points in South Korea. In order to make up for the shortcomings, this study suggests several points: strengthening the ability of actors; systemizing internal control; expressing opinion; making a more comprehensive public announcement. It would be desirable for making further detailed studies of the points.