• Title/Summary/Keyword: 내부 감사

Search Result 75, Processing Time 0.024 seconds

Analysis of the evolution of the Electronic Times (전자신문에 대한 고찰: IT전문지의 경영성과 및 대중적 산업전문지로의 성장을 중심으로)

  • Weon, Cheol-Rin;Kim, Sung-Wook
    • Journal of Digital Convergence
    • /
    • v.11 no.11
    • /
    • pp.95-106
    • /
    • 2013
  • The Electronic Times, starting in 1982 as a weekly newspaper, has become an influential daily newspaper specializing in Information Technology(IT) since the mid 1990s in Korea. Particularly, it has shown significant and impressive financial achievements in the past thirty years since it was established. Also, it has contributed to the development in the field of IT journalism as well as the popularization of Information Technology. The primary purpose of this study is to provide useful lessons and implications to those who are interested in the evolution of The Electronic Times by investigating the financial performance of The Electronic Times and its contributions to the popularization of IT in our society.

Public Service Broadcasting and Accountability: Case Study on NHK (공영방송의 '설명책임'에 관한 연구: NHK의 '개혁재생사업'을 중심으로)

  • Ahn, Chang-Hyun
    • Korean journal of communication and information
    • /
    • v.41
    • /
    • pp.268-302
    • /
    • 2008
  • This paper analyzes an NHK's 'Performances of Reform and Revival'. As a result of analysis, it was focused on reinforcement of the management such as audit, corporate governance, compliance, and thus the accountability was insufficient. Generally speaking, public service broadcasting is the form of organization of mass media that is most directly accountable to society. Therefore, the efforts is required for public service broadcasting to figure out to endow the social roles and responsibilities to themselves differentiated from other commercial broadcasters. And it is necessary that the concrete systems and activities based on an answerability model so that public broadcasters fulfill the accountability. Answerability means that broadcasting organizations and journalists both take account of and are accountable to the public. In such a process, the positive and voluntary civic participation is indispensable.

  • PDF

Study of Accounting Ethical Level of Treasurers in the Undertaking (기업체 회계담당자의 회계윤리수준에 관한 연구)

  • Park, Joong-Ho;Byun, Sang-Hae;Park, Cha-Kyu
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.3 no.4
    • /
    • pp.43-57
    • /
    • 2008
  • This study investigates the ethical standards of treasurers in the defense industry and explores ways to improve them in order to contribute to businesses' ethical managements. Also, this research examines how the ethical standards of the treasures have an influence on accounting transparency and accounting fraud. This paper deals with two fields, namely, ethical judgment and ethics in different cultures. The former focuses on actions that can occur in various ethical situations of accounting area. The latter shows that the development level of certified accountants’ ethical thinking depends on cultural difference.

  • PDF

A Study on Security of Virtualization in Cloud Computing Environment for Convergence Services (융합서비스를 위한 클라우드 컴퓨팅 환경에서 가상화 보안에 관한 연구)

  • Lee, Bo-Kyung
    • Journal of the Korea Convergence Society
    • /
    • v.5 no.4
    • /
    • pp.93-99
    • /
    • 2014
  • Cloud computing refers to borrow IT resources as needed by leveraging Internet technology and pay as much as you used by supporting real-time scalability depending on the service load. Virtualization which is the main technology of cloud computing is a technology that server, storage and hardware are regarded as not separate system but one system area and are allocated as needed. However, the security mechanisms provided by virtualized environments are difficult to cope with the traditional security mechanisms, having basic levels of visibility, control and audit function, on which the server is designed to monitor the traffic between the servers. In this paper, the security vulnerabilities of virtualization are analysed in the cloud computing environment and cloud virtualization security recommendations are proposed.

A Study on Decision Making Process of System Access Management (시스템 접근관리에 대한 의사결정 프로세스 연구)

  • Cho, Young-Seok;Im, Jong-In;Lee, Kyung-Ho
    • Journal of the Korea Institute of Information Security & Cryptology
    • /
    • v.25 no.1
    • /
    • pp.225-235
    • /
    • 2015
  • Recently, the administration and supervision of Information Security Certification and Security Inspection has been enforced but information leakage and security accidents by insiders are increasing consistently. The security accidents by insiders ran to 21% in 2010, by the 2011 Cyber Security Watch Survey. The problem is that immediate recognition is difficult and stopgap measure is mostly adopted without company's external notice apprehensive for cost increase or credit drop in case of internal security accidents. In the paper, we conducted the regression study on security access management then proposed the standard process available for other systems and businesses sites. It can be very useful for many companies to investigate, analyze and improve the problem of security management conveniently.

Survey on Magnetic Field around Substations and Proposals to Broaden Understanding of the Magnetic Field Characteristics (변전소 주변 자계 실태조사 및 자계 특성이 이해증진 방안)

  • Rhee, Seong-Su;Shin, Heon-Shik
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
    • /
    • v.20 no.6
    • /
    • pp.526-534
    • /
    • 2009
  • The magnetic field of the extremely low frequency that occurs in the substation facilities was surveyed to present ways to broaden understanding of the magnetic field characteristics. We have investigated the level of the magnetic fields in the substation areas and control rooms of 25 substations in the metropolitan area in accordance with the measurement method of IEC CISPR(IEC/TC106 PT 62110). We propose objective and reliable policy approaches such as the electromagnetic field certification system to more accurately understand the property of magnetic field.

The Study of Enterprise Risk Management as a New Corporate Management Approach;Concept and Implementation (새로운 경영관리 기법으로 ERM의 개념과 적용방안에 대한 연구)

  • Choi, Seh-Eob;Kim, Jin-Kyung;Lee, Chang-Kook
    • 한국IT서비스학회:학술대회논문집
    • /
    • 2005.05a
    • /
    • pp.591-599
    • /
    • 2005
  • 현재의 경영환경은 기업경영에 긍정적 또는 부정적인 영향을 미칠 Event가 다양하고 예측이 어려워지고 있는 상황에 직면하고 있다. 반면에 각종 경영상의 규정과 규제는 주주와 시장의 입장에서 기업의 경영의 투명성과 신뢰성을 요구하고 있다. 대표적으로 금융산업은 Basel II, 미국증시에 상장된 기업은 SOA라 불라는 Sarbanes-Oxley법안, 국내기업은 집단소송제, 외감법, 증권거래법 등에 기업의 경영 성과와 재무제표에 대한 경영진의 서명 및 외부감사인의 검토를 규정하고 있다. 경영진은 전략적인 목적 달성에 영향을 미치는 내외부에서 발생하는 상황과 규정/규제에 대한 대응현황을 종합적으로 판단해야만 하게 되었다. 이러한 상황에서 2004년 9윌 Committee of Sponsoring Organization of the Treadway Commission(이하 COSO)에서는 Enterprise Risk Management Framework을 발표하였다. 이는 기존 내부통제(Internal Control) 개념을 확장/보완한 개념으로 전사적 관점에서 기업에 영향을 미치는 Event를 식별하고 통제하는 일련의 과정을 정의 하고 있다. 대부분 기업에서는 법규와 규정중심의 대응을 추진하고 있는 현황이며, 추진 과정시 리스크에 대한 개념이나 관리 수준에 대한 혼란을 격고 있다. 리스크 정의시 일관된 관점을 유지할 수 있는 관리 범주와 관리 목적의 부재를 제기하고 있며, 일회적인 관리가 아닌 정례화된 프로세스로 운영하도록 하는 관리체계 정립을 위한 방법론이나 실행가이드를 필요로 하고 있다. 이에 새로운 관리체계로서 Enterprise Risk Management(이하 ERM) 도입을 위하여 ERM에 대한 명확한 이해와 적용시 주요이슈에 대한 실천적 해결안을 제시하는 것을 본 연구의 목적으로 삼고자 한다

  • PDF

A Study of IT Asset Management (IT 자산관리에 관한 연구)

  • Choi, Dong-Jin
    • Proceedings of the Korean Society of Computer Information Conference
    • /
    • 2022.01a
    • /
    • pp.141-143
    • /
    • 2022
  • IT 자산관리(ITAM, IT Asset Management)는 조직이 소유한 IT 자산과 관련된 모든 이력 변경 정보, 비용, 계약 및 구매/리스 데이터를 관리하는 것이다. 자산 취득 및 처분에 관한 기술, 재무 및 계약 정보를 취득하고 통합한다. 그리고 유지하는 과정. 비즈니스의 효율성과 효율성을 높이기 위해 IT 인프라의 서비스 및 리소스에 대한 자산 관리의 4가지 요소(4C, 특성: 자산 수명 주기 정보, 구성: H/W와 S/W 정보, 계약: 서비스 및 보증, 종합관리: 보증 정보, 비용 및 재무 정보)는 회사 인프라 자원의 TCO 및 ROI를 개선하고 생산성의 범위를 확장하는 것을 목표로 한다. IT 자산 관리의 필요성은 사업에 필요한 IT 자산 정보 제공, 비용 관리, 구매 결정에 필요한 정보 제공, 소프트웨어 라이선스 및 하드웨어 자원의 재활용 촉진, 장치 노후화로 인한 추가 비용 방지를 위한 것이다. 비용 예측 및 관리, 내부 통제 및 외부 감사 대응, 사업부별 IT 비용 및 활용도 분석을 유지 및 지원한다. 사업부의 IT 자원 사용으로 인한 문제는 업무 효율성을 저하시키고 IT 부서의 업무를 증가시키며 결과적으로 기업의 비용을 증가시키며 이것이, IT 자산 관리의 현실이다. 본 논문에서는 적용 사례를 통해 더 나은 관리 방안을 마련하기 위한 방법을 제안한다.

  • PDF

Regulatory Reform and National Assembly: Rationale, Theoretical Models, and Organizational Alternatives (규제 개혁과 국회: 참여논리와 개입모형의 설계)

  • Chun, Young-Pyoung
    • Korean Journal of Legislative Studies
    • /
    • v.15 no.1
    • /
    • pp.177-207
    • /
    • 2009
  • This paper deals with the future role of Korean National Assembly in regulatory policy making, Implementation, and evaluation. For this purpose, the author developed the logic for NA's intervention to the regulatory policy making by the executive branch and presidency. Five models of regulatory initiative between National Assembly and the executive branch are also developed by the author. Lastly, new organizational alternatives for the National Assembly to initiate, to participate and to evaluate national regulatory reform policies.

The Impact of Entrepreneurial Orientation and External Oriented Organizational Culture on the Korean Manufacturing SMEs' Performance: Focusing on the Mediation Effect of Open Innovation (기업가 지향성과 개방적 조직문화가 기업성과에 미치는 영향: 개방형 혁신의 매개효과를 중심으로)

  • Lee, Eung-Seog;Kim, Byung-Keun
    • Journal of Technology Innovation
    • /
    • v.26 no.2
    • /
    • pp.37-68
    • /
    • 2018
  • This study examines the effects of entrepreneurial orientation and external oriented organizational culture on the firm perfornamance focusing on mediating effects of open innovation. The survey was conducted on Korean manufacturing firms with 100-5,000 employees among listed companies and external auditing companies. The validity of the research model and hypotheses was verified through analysis of structural equation model for 283 valid responses. Empirical results show that entrepreneurial orientation positively affects both open innovation and firm's performance. The external oriented organizational culture of firms appears to be positive effects on open innovation, but the effect between the external oriented organizational culture and firm's performance shows no statistical significance. Open innovation have positive effects on firm performance. In addition, a test for mediation effects of open innovation reveals that a full mediation exists between the external oriented organizational culture and firm's performance, while there is a partial mediation effect between entrepreneurial orientation and firm's performance. This study contribute to the literature by deepening understanding on the open innovation. We propose an integrated model for examining antecedent factors, open innovation and performance.