• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

• Convergence Security Journal
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• v.12 no.3
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• pp.53-58
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• 2012

Network Access Control System that is one of the efforts to protect the information of internal applies to effectively control of insider and automatic network management and security. However, it has some problems : spoofing the authorized PC or mobile devices, connect to the internal network using a system that authorized users are away. In addition, information leakage due to malicious code in the same system. So in this paper, Network 2-Factor Access Control System based on RFID security control system is proposed for safety communication environment that performing a two-factor authentication using authorized user and devices to connect to the internal network.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1995.04a
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• pp.143-152
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• 1995

현대 감사에서 한정된 자원으로 통제 및 감사의 효과(목적)를 최대로 달성하기 위해 통제요소의 상대적인 중요도 파악 및 우선순위 설정이 필요해짐에 따라, 감사인의 판단에 기초한 정보시스템 내부통제 요소의 중요도 평가가 감사에 있어 매우 중요한 관건이 되고있다. 특히 조직에 LAN이 보급되면서 LAN의 환경적 특징으로 인해 통제시스템이 취약해 질 가능성과 이에 대한 보완 방안에 관한 연구가 시작되고 있는데, AHP(Analytic Hierarchy Process)모델을 응용한 Harper(1988)의 중요도 평가에 관한 연구는 시스템 감사인의 LAN 통제 평가의 효율화에 기여할 수 있다는 평가를 받고 있다. 그러나 Harper이 연구에서는 모델에 LAN을 고려한 시스템 감사 목적 (통제설치 기준)의 중요도를 고려하지 못하여 모델에서 결정된 통제요소의 중요도 순위가 부적절할 가능성을 갖는다. 만약 통제요소의 중요도가 부적절할 경우, 이는 LAN 통제 평가와 관련한 시스템 감사의 효율화 뿐 아니라 효과성을 해칠 가능성을 갖게된다. 본 연구는 이와같은 논의를 토대로 기존 연구가 갖는 문제점을 보완, LAN 통제요소의 적절할 평가 방안에 관한 연구를 진행할 것이다.

• Convergence Security Journal
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• v.3 no.3
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• pp.81-90
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• 2003

Risk analysis and internal control evaluation are key security management activities for securing organizational assets. Risk analysis is used to identify areas that need safeguarding while internal control evaluation is used to check whether the current control system is effective with a reasonable degree of assurance. Risk analysis usually focuses on unauthorised activities of unauthorised people and has not paid much attention to threats that could be committed by authorized users. As attention to fraud increases, these threats should be appropriately treated within organizations. This paper compares the difference between these two approaches.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.6
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• pp.1225-1241
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• 2014

Recently, Financial companies implement DLP(Data Leaks Prevention) security products and enforce internal controls to prevent customer information leaks. Accidental data leaks in financial business increase more and more because internal controls are insufficient. Security officials and IT operation staffs struggle to plan countermeasures to respond to all kinds of accidental data leaks. It is difficult to prevent data leaks and to control information flow in business without research applications that handle business and privacy information. Therefore this paper describes business and privacy information flow on applications and how to plan and deploy security container based OS-level and Hypervisor virtualization technology to enforce internal controls for applications. After building security container, it was verified to implement internal controls and to prevent customer information leaks. With security policies additional security functions was implemented in security container and With recycling security container costs and time of response to security vulnerabilities was reduced.

• Venture DIGEST
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• s.94
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• pp.32-33
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• 2006

• The Journal of the Convergence on Culture Technology
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• v.9 no.4
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• pp.509-515
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• 2023

As the trend towards expanding the functions of modern governments continues, there are also problems such as misconduct and waste that arise as government activities and operations increase. To solve these issues, countries are establishing and developing internal control mechanisms. In this process, the U.S. Inspector General system has been operating for over 40 years with the aim of balancing and overseeing the government and the legislature. Accordingly, this study analyzed in detail the development process of the inspector system, one of the internal control systems promoted by U.S. government agencies, the formation of an inspector community, and the deployment, cooperation, and supervision of inspectors. As a result, the internal control system of domestic government agencies also needs to continue research so that the government and parliament can maintain close relations and introduce the inspector system according to the domestic situation.

• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Journal of Digital Convergence
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• v.10 no.6
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• pp.341-347
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• 2012

Network Access Control system of medical asset protection solutions that installation and operation on system and network to provide a process that to access internal network after verifying the safety of information communication devices. However, there are still the internal medical-data leakage threats due to spoof of authorized devices and unauthorized using of users are away hours. In this paper, Network 2-Factor Access Control Model proposed for prevention the medical-data leakage by improving the current Network Access Control system. The proposed Network 2-Factor Access Control Model allowed to access the internal network only actual users located in specific place within the organization and used authorized devices. Therefore, the proposed model to provide a safety medical asset environment that protecting medical-data by blocking unauthorized access to the internal network and unnecessary internet access of authorized users and devices.

• Korean Journal of Psychosomatic Medicine
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• v.10 no.2
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• pp.101-109
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• 2002

Objectives: Cognitive-behavioral scientists have long been interested in how a pain patient's cognition such as locus of control relates to coping and adjustment. The present study examined the relationship of locus of control orientation to pain coping strategies, psychological distress and perceived pain intensity of patients with pain. Methods : Subjects were 96 patients with pain who visited pain clinic. All patients were administered the Multidimensional Health Locus of Control Scales, the Minnesota Multiphasic Personality Inventory, the Coping Strategies Questionnaire, and rating for perceived pain intensity, distress, and duration. Results : Correlational analysis revealed that patients who viewed outcomes as controlled by internality tended to have better ability to control and decrease pain. Also they tended to be less depressed and anxious. Regression analysis indicated that patients having a internal locus of control were more likely to use coping self-statement and reinterpreting pain sensation. Powerful others and chance locus of control orientation were predicted reliance on catastrophizing. Conclusion : The clinical implication of the present study is that cognitive factors of patients with pain such as locus of control influence emotional distress and coping. this study show that these factors should be applied to cognitive behavioral therapeutic intervention.