• Title/Summary/Keyword: 예방적 감사

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The Study on the Construction of the Continuous Preventive Audit System for the Military Organization (군 조직의 상시 예방 감사시스템 구축방안 연구)

  • Hak-San No;Seung-Hyun Kim;Sang-Hyuk Park
    • 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.

Design and Implementation of an Auditing Module for the Efficient Government Accounting Audit (효율적인 정부회계감사를 위한 감사모듈의 설계와 구현)

  • Park Seok-Gu;Cho Eun-Ae
    • 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.

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A Case Study on the Information Systems Audit of a Bank (은행 정보시스템 감사에 관한 사례 연구)

  • Hwang, Gyeong-Tae;Kim, Song-Ju
    • 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.

A Study on Continuous Monitoring Reinforcement for Sales Audit Using Process Mining Under Big Data Environment (빅데이터 환경에서 프로세스 마이닝을 이용한 영업감사 상시 모니터링 강화에 대한 연구)

  • Yoo, Young-Seok;Park, Han-Gyu;Back, Seung-Hoon;Hong, Sung-Chan
    • 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.

The effects of gratitude enrichment program on school adjustment, life satisfaction & emotional-behavioral problems of children (감사증진 프로그램이 아동의 학교적응, 생활만족 및 정서행동문제에 미치는 효과)

  • Lim, Kyung-Hee
    • The Korean Journal of Elementary Counseling
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    • v.11 no.1
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    • pp.107-122
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    • 2012
  • This study examined the effects of gratitude enrichment program on the school adjustment, life satisfaction, and emotional-behavioral problems of children. The subjects were 5th grade 69 boys and girls(experimental group: 34, control group: 35). School adjustment, life satisfaction, and emotional-behavioral problems were measured before and after the program intervention. The findings showed that the gratitude enrichment program increased the school adjustment and life satisfaction. But it was not effective in decreasing the emotional-behavioral problems of children. The importance and necessity of gratitude enrichment program and education activities were discussed.

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A Study on Positive Psychological Perspectives on Adult Women's Drinking (성인 여성 음주에 대한 긍정심리학적 조망에 관한 연구)

  • Kim, Nami;Kim, Kyungeun
    • Journal of Creative Information Culture
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    • v.5 no.2
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    • pp.81-94
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    • 2019
  • This study is intended to explore the factors that affect adult women's drinking behavior. It is intended to explore positive psychological factors in particular to provide basic data for lowering adult women's drinking rates and developing programs for short-term drinking. The study conducted a online survey in May 2018 by simple collecting 340 women in their from 20s to 50s living in Korea. According to the results of this study, AUDIT was high when the lower the age, single, separated or divorced. AUDIT has shown significant positive correlation for depression and stress, significant negative correlation with Grit. Finally, AUDIT was influenced by age, appreciation, Grit and depression. To Based on the research results, we discussed that in order to prevent adult women from drinking and to maintain abstinence, the positive psychological factors such as appreciation and Grit should be enhanced.

작업장의 인간공학적 위험성 분석 및 개선사례

  • 장성록;김영곤;배동철
    • 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.

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Healthful Living for All by Year 2000 through the Health Educational Approach (2000년대 건강생활을 위한 건강혁명(보건교육적 접근을 중심으로))

  • 김명호
    • Korean Journal of Health Education and Promotion
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    • v.6 no.1
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    • pp.7-10
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    • 1989
  • 1957. 9. 1. 연세대학교 의과대학 예방의학 교실의 전임강사로 부임하여 1989. 2. 28. 오늘 고별강연을 하게 되기까지 30여년의 세월이 흘렀다. 그저 감사한 것 밖에 없고 감개 또한 무량하다. 오늘 강연제목으로 "2000년대 건강생활을 위한 건강혁명"을 택한 이유는 본인이 예방의학분야에서도 주로 보건교육과 학교보건을 전공해 왔기 때문이다.해 왔기 때문이다.

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Implementation of an Intrusion Detection and Prevention System with Multi-level Structures (다단계 구조를 가진 침입 탐지 및 방어 시스템의 구현)

  • Min Ukki;Chang Hyeyoung;Choi Jongcheon;Cho Seongje
    • Proceedings of the Korean Information Science Society Conference
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    • 2005.07a
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    • pp.136-138
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    • 2005
  • 본 논문에서는 네트워크 포트 기반의 오용침입 탐지 기능 및 센서 객체 기반의 이상침입 탐지 기능을 갖춘 리눅스 서버 시스템을 제안한다. 제안한 시스템은 먼저 정상적인 포트 번호들 및 알려진 공격에 사용되고 있는 포트 번호들을 커널에서 동적으로 관리하면서, 포트 할당 시마다 감사로그를 기록하며 공격에 사용되는 포트인 경우에는 접속을 불허하여 침입을 방어한다. 알려지지 않은 이상침입 탐지를 위해서는 주요 디렉토리마다 센서 파일을, 주요 파일마다 센서 데이터를 설정하여 센서 객체가 접근될 때마다 감사로그를 기록하면서, 이들 센서 객체에 대해 불법적인 접근이 발생하면 해당 접근을 불허한다. 본 시스템은 네트워크 기반의 침입 탐지 및 호스트 기반의 침입 탐지 등 다단계로 구축되며 특정 침입들을 미리 예방할 수도 있다.

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The Design of Military Security Audit based on the M-ISMS Model (M-ISMS 모델 기반의 군(軍) 보안감사 설계에 관한 연구)

  • Kim, Dae Gyu;Cho, Hee Joon;Kim, Chang Soo
    • 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.