• 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.

• The KIPS Transactions:PartD
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• v.9D no.3
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• pp.467-476
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• 2002

Importance of Information Systems in banking industry is higher than that of other industries. This study, based on a case study of a bank, analyzes the current status of information systems (IS) audit and proposes future directions in the area of IS control and audit. Major problems identified in the study include deficiency of IS and audit process, and inability of audit function to improve IS process. In addition, deficiency of staffing level and investment in R&D, and lack of competency and independence of audit staff are identified. In order to solve the problems, the following directions were proposed proper division of functions among audit related departments, utilization of outside audit function, and adoption of CSA, CAAT, career path program, risk-based audit approach. The results of the studs will provide valuable implications to banks and companies in other industries. Also the research framework employed in the study can be utilized in the future research in IS control and audit.

• 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 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.

• Journal of the Society of Disaster Information
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• v.19 no.1
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• pp.204-215
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• 2023

Purpose: In this study, it was proposed a plan to build the Continuous Preventive Audit System in the military Organization with the expectation that we will develop an efficient audit method under the rapidly changing audit and work environment in the future. Method: it was examined the realities and problems of the military self-audit, the cases of the Continuous Preventive Audit System currently being used by government departments and institutions and internal control inspection of the information system of the Foreign Audit Office. Result: Government departments, agencies, and foreign auditors have established a Continuous Preventive Audit System to overcome the problems and limitations of their own audits, ensuring accounting accident prevention and audit work efficiency and are focused on auditing internal controls of information systems. Conclusion: In the future, more specific studies on the design of detailed scenarios for each function of defense work and the research and analysis on the improvement of defense information system should be followed for the establishment and settlement of a more specific Continuous Preventive Audit System.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.3
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• pp.761-769
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• 2014

We propose an improved M-ISMS(Military-ISMS) model which is based on common ISMS model for regarding military's unique characteristics. Our model focuses on 'Internal Security Audit' and 'Management of external activity' as military circumstances. So, we added the six control new items as internal security audits. Because the confidentiality is more important than availability in military service as compared with private sectors. In addition, we propose some control suggestions for establishing security management standards and keeping level maintenance when it will becomes to lose a value as confidential. The M-ISMS model in this paper has effectiveness which prevents security incidents in advance rapidly throughout a variety of common ISMS's advantages and security incidents of private sectors in consideration of military characteristics.

• Journal of the Korean hospital association
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• v.24 no.1.2 s.221
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• pp.15-22
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• 1995

• Journal of Information Management
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• v.13 no.5
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• pp.153-158
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• 1980

• The tire
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• s.195
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• pp.58-60
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• 1998

• Journal of the Korean hospital association
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• v.15 no.4 s.133
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• pp.24-33
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• 1986