• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.592-594
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• 2005

국가회계 전산화는 자료의 가시성(visibility)을 약화시키고 내부통제의 위험을 증가시키는 등 감사환경을 변화시키고 있다. 정부재정규모의 증가로 거래건수가 증가하고, 결산기간 단축, 자금 전자이체, 정부구매 카드 도입 등 정보화에 따라 회계처리방법이 변화되고 있어 이에 대응할 수 있는 전산감사기법 개발이 필요하다. 전산감사기법은 감사자의 감사능력을 향상시켜 생산성과 감사품질을 향상시키고, 내부통제 확인, 회계부정에 대한 예방기능을 가지고 있다. 본 논문에서는 외부감사인(감사원)이 회계감사에 활용할 수 있도록 국가재정정보시스템 등 정부회계 관련 정보시스템으로부터 수집할 수 있는 자료를 대상으로 회계 감사 시나리오작성 및 검증, 데이터수집, 전산분석기법의 적용을 통한 감사모듈 개발방법을 제안한다.

• The tire
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• s.195
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• pp.58-60
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• 1998

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

• Proceedings of the Korean Information Science Society Conference
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• 2000.04a
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• pp.543-545
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• 2000

소프트웨어 개발 생산성을 높일 수 있는 방법으로 주목받고 있는 컴포넌트는 구성 자체의 기능과 호환성도 중요하지만 무엇보다도 컴포넌트의 신뢰성 즉 품질의 보장이 중요하다. 컴포넌트 품질에 대한 접근 방법에는 인증(certification) 방법과 개발 과정을 감사(audit) 방법이 있다. 사용자의 만족도를 평가에 적용하여 프로세스 감사는 품질 보증 활동의 결과를 이용하고 인증 방법처럼 컴포넌트의 내부 특성을 조사하여 품질을 객관적으로 평가하며 사용자 만족도를 가미하는 방식으로 품질 평가에 접근하였다. 또한 ISO 9126을 기본으로 하여 이 표준에 컴포넌트 품질 평가 기준들을 추가하여 체크리스트 작성하고 세 가지 관점 즉 컴포너트 운영, 컴포넌트 변경, 컴포넌트 합성으로 나누어 품질을 평가함으로 제 3자가 완성된 컴포넌트의 품질을 평가하는 지침이 될 수 있는 방안을 제시하였다.

• KSCI Review
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• v.11 no.1
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• pp.9-17
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• 2003

Along with trends of other countries, the Ministry of Information and Communication in Korea decided to operate an Information System Audit Institution for raising qualify of computer network facilitated in state organ and public institution, and to construct effective construction of information system. The aim of the audit institution is applying it to public information business, establishing an information system audit qualification system, and upbringing Private audit organs. The Ministry of Information and Communication realized that although the demand of information system area audit is explosively expanding, the National Computerization Agency cannot satisfies the demand and realize to have audit control for the information of national business as well. The Ministry of Information and Communication plan to enforce the audit on public information business by correlate with information business. The ministry enforce that the supervisory company has major roll to audit and national import business decided by the Information Promotion Committee is subject to have audit control. Therefore, in this paper, the contents of internal audit among internal/external audit will be presented.

• Journal of Internet Computing and Services
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• v.17 no.6
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• pp.123-131
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• 2016

Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

• 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.

• Proceedings of the Safety Management and Science Conference
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• 2011.04a
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• pp.519-527
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• 2011

온실가스 에너지 목표관리 등의 운영 지침 제 54조(품질관리 및 품질보증)에 따라 관리업체는 온실가스 배출량 등의 산정에 대한 정확도 향상을 위해 활동자료 수집, 배출량 산정, 불확도 관리, 정보 보관 및 배출량 보고에 대한 품질관리 활동을 수행하고, 자료의 품질을 지속적으로 개선하는 체제를 갖추는 등 배출량 산정 보고의 정확성과 객관성을 향상시키기 위한 QC/QA 활동을 수행하여야 한다. 본 연구에서는 관리업체가 산정 보고 원칙을 실천함으로써 신뢰할 수 있는 보고서를 작성할 수 있도록 지원하기 위하여 경영진의 검토 및 내부감사, 정보기술(IT) 및 기업 보고를 책임지는 조직 내의 기능을 효율적으로 수행할 수 있는 QC/QA 활동 체계를 구축 하고자 한다. 따라서 체계적인 활동을 할 수 있는 품질시스템을 제시하고 이에 대한 실행방안을 제시하고자 한다.

• Proceedings of the Korean Institute of Industrial Safety Conference
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• 2002.11a
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• pp.365-370
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• 2002

근골격계 질환은 다른 질병과는 달리 직업적 특성 때문에 발생하는 질환자수가 많고 집단적으로 발생한다. 질환들의 예방활동은 단순하게 접근하거나 또는 1회 적인 예방활동으로는 원천적인 예방이 어려우므로 품질관리 시스템과 환경경영시스템을 참고하여 지속적인 관리와 더불어 조직적인 관리가 이루어 져야 한다. 이러한 목적을 달성하기 위해 사업장의 인간공학 관리시스템을 12가지 기본요소(방침 및 리더십, 조직, 계획, 책임, 평가 예방과 관리, 교육과 훈련, 의사소통, 규칙 및 절차, 내부 검사와 감사, 사고/질병 조사, 문서와 기록관리, 프로그램 평가)로 세분화하여 시행하였다. 이를 이용하여 pallet 적재방법, key hole 가공작업방법, 기판 수삽입 작업대 등을 개선한 사례를 제시하였다.

• Journal of Information Technology Services
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• v.9 no.4
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• pp.71-94
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• 2010

Based on IT that is an important competitive resource within the company, the purpose of this paper is to investigate whether the factors of internal IT audit consulting service quality affect the customer satisfaction. In this research. we have identified five different variables that affect the customer satisfaction which are reliability, professionalism, responsiveness, empathy and strategic partnership. Further, the causal relationship between customer satisfaction and audit consulting service Quality has been examined. This research was conducted empirically targeting business units the results could be summarized as follows. First, the study variables, reliability, professionalism, responsiveness, empathy. and strategic partnerships have been proved to be significant effect on customer satisfaction. Next, the strategic partnership of variables was the biggest influence on the customer satisfaction.