• Spatial Information Research
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• v.10 no.1
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• pp.29-43
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• 2002

The purpose of this study is to set up the GIS Audit methodology through the definition of standard procedure ailed GIS Audit criteria and the result of preliminary study about the GIS Audit. the frame of GIS Audit criteria and the result of preliminary study about the GIS Project and check the GIS Audit methodology is to define a standard process of GIS Project and check the GIS Project according to the standard process. We named the method as CASP(GIS Audit Standard Procedure). GASP method means doing Pilot Project for setting the sample standard procedure(named Prototype) of total GIS Project process, and checking the activity to fulfill the prototype. GASP method is advanced method for GIS Audit to analyze the full range of GIS Project and characteristics of GIS contents.

• Journal of Convergence for Information Technology
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• v.12 no.4
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• pp.111-118
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• 2022

This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.167-174
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• 2017

These days, people distrust the accounting transparency of firms in Korea. It can .increase the capital costs and reduce profitability of firms. Auditors say that one of causes on the low grades of the accounting transparency is free contracts between auditors and firms. Firms want auditors take low audit fees. In principle, if auditors take low audit fees, they cannot input auditor resources to proper audit. However, there are not any empirical evidence about the relation between the audit fees dumping and the audit quality. This study defines dumping auditors if their audit fees are lower than the average of industries, and examines whether these auditors showed low audit qualities or not. As a result, firms which are audited by dumping auditors presented low abnormal accruals. We can interpret this result as that dumping auditors have low audit qualities. This result helps to make policies to improve the accounting transparency of firms.

• Journal of the Korean Society of Marine Environment & Safety
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• v.22 no.7
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• pp.807-813
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• 2016

The Maritime Traffic Safety Audit Scheme was institutionalized in 2009 to provide for professional surveys, measurement and the evaluation of navigational hazards that might occur in coastal waters in the course of marine work. Related researches that dealt with the reform of the Maritime Traffic Safety Audit Scheme found that there were no rules or regulations for verifying whether marine work conformed to audit results and reviewing the exactitude of ship handling simulations which were a crucial part of the scheme. According to the necessity of adopting an ex post facto management system in the field of maritime traffic, this study analyzed the similar audit acts such as the Natural Environment Impact Audit Scheme and the Road Traffic Safety Audit Scheme, and proposed specific articles for revising Maritime Safety Act in order to break out from the institutional inertia of the current Maritime Traffic Safety Audit Scheme. It is expected that a newly proposed legal system for verifying the performance of audit results and the exactitude of audits will help improve maritime traffic safety by eradicating potentially hidden hazards related to marine work.

• KIPS Transactions on Software and Data Engineering
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• v.5 no.9
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• pp.425-432
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• 2016

As the importance of information audit is getting bigger, the public corporations invest many expenses at information system audit to build a high quality system. For this purpose, there are much research to proceed an audit effectively. In database audit works, it could audit utilizing a variety of monitoring tools. However, when auditing SQLs which might be affected to database performance, there are several limits related to SQL audit functionality. For this reason, most existing monitoring tools process based on meta information, it is difficult to proceed SQL audit works if there is no meta data or inaccuracy. Also, it can't detect problems by analysis of SQL's syntax structure. In this paper, we design and implement the SQL Inspector using ANTLR which is applied by syntax analysis technique. The overall conclusion is that the implemented SQL Inspector can work effectively much more than eye-checked way. Finally, The SQL inspector which we proposed can apply much more audit rules by compared with other monitoring tools. We expect the higher stability of information system to apply SQL Inspector from development phase to the operation phase.

• The Journal of the Korea Contents Association
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• v.22 no.2
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• pp.593-604
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• 2022

This study examines how auditors respond to labor investment inefficiency, specifically its impact on audit fees and audit hours. Using a sample of Korean firms listed on the Korea Stock Exchange from 2003 to 2018, our empirical results indicate that firms involved in inefficient investment in labor incur higher audit fees and audit hours. This implies that auditors consider inefficient labor investment to cause considerable business risk, thus requesting higher external audit fees to compensate for higher audit risk. Furthermore, auditors expend more time and effort while auditing those firms by expanding the audit procedures to reduce the audit risk to an acceptable level. Finally, this study provides empirical evidence on whether the investment inefficiency in labor, an important factor in firms' competitiveness, incur higher audit fees as well as audit hours.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.40 no.11
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• pp.27-33
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• 2003

This paper proposes the efficient audit method for the distributed connection information in ATM switch. Based on this method, we design the periodic audit function by a system and immediate audit function by a operator's order. We evaluate the performance about the proposed Audit method. At the result of evaluation, We figure out that the load of call control processor is almost independent of a system load regardless of audit function operation. Therefore, we confirm that the proposed audit method nearly have an effect on the load of call control processor. The proposed audit method can reestablish a Mismatched connection information with a little load.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.95-102
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• 2020

The purpose of this study is to test both the alignment theory and entertainment theory on family firms listed on the Pakistan Stock Exchange. To achieve these goals, we collected secondary data from 164 non-financial family firms in various sectors during 2014-18. These family firms are classified into two categories: family control firms and family owned firms. We take the audit fee and the audit quality as dependent variables while family control firms, family-owned firms, and family CEOs as independent variables. In addition, the study uses leverage, profit and export as control variables. To test the effect of the explanatory variables on the output variables, we use two econometric models, Ordinary Least Square and the Probit regression model. In addition, Huber Sandwich test is used to check the non-normality and heteroscedasticity of panel data. Contrary to the alignment effect, the study supports the entrenchment effect and advocates that family-controlled firms as well as family-owned firms are not conscientious regarding the selection of external auditors during their contracts with audit firms. They are less likely to pay high audit fees for good quality audit in Pakistan. Furthermore, the study shows a statistically significant and positive relationship between audit quality and audit fees.

• Journal of Korea Ship Safrty Technology Authority
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• s.32
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• pp.57-71
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• 2012

Recently, the navigation risk is increasing significantly with growing of vessels' volume and propelling marine facilities, water bridges and port development etc. At this point of time, the Ministry of Land, Transport, and Maritime Affairs introduced the Maritime Safety Audit(MSA) in amendment of the Korea Marine Traffic Law. audit results were survey for the last two years. As a result, appropriate certificate appears 11% among audit report, is an urgent need for improved quality of audit reports. This study is aimed to propose about Audit Personnel Education & Training System. To these solve, this paper analyzed the tendency of Audit Personnel Training. And also the opinions of user and experts were investigated and analyzed using Questionnaire survey methods. As a result, this paper was suggested, the construction of Audit Personnel Training System and the curriculum and training contents for 5-days of basic course, 2-days of expert course, 3-days of Qualification Maintain course.