• Title/Summary/Keyword: Audit Approach

Search Result 75, Processing Time 0.021 seconds

An integrated approach for identity and access management for efficient administrative work (행정업무 능률향상을 위한 통합 계정 및 접근 관리 방안)

  • Park, Byung-Eon;Yang, Jaesoo;Cho, Seong-Je
    • Journal of the Korea Institute of Information Security & Cryptology
    • /
    • v.25 no.1
    • /
    • pp.165-172
    • /
    • 2015
  • Recently large amounts of customer information has leaked ranging from public institutions to the large-scale of portals, and similar information leakage incidents owing to the absence of personal information management have subsequently occurred. Therefore, the security infrastructure in which leakage of internal data can be blocked fundamentally is emerging as a key issue. An integrated identity and access management architecture which performs user access and its rights management, authentication and audit of the business systems is more important to improve the efficiency of business. In addition, this approach is emerging as a safe and effective ways for identity and access rights management. In this paper, we analyze how an integrated approach for identity and access management to improve the efficiency of the computational work and to strengthen the security in local government administration should be constructed, and proposed the preferred solution.

A Study on the Risk Management Framework for the Long-term Preservation Business of Electronic Records (DRAMBORA를 응용한 전자기록 장기보존 업무 위험관리체계 연구)

  • Yim, Jin-Hee
    • The Korean Journal of Archival Studies
    • /
    • no.27
    • /
    • pp.119-168
    • /
    • 2011
  • This paper proposed risk management approach as a self-audit framework to achieve the goals which might be common among the records management organizations in Korea governmental and public area. After introducing the history and the concept and process of risk management approach and examining DRAMBORA's framework, the processes and the methods of risk management for the electronic records which are customized from DRAMBORA are explained in details: How to define the business context of organizations, how to determine the business functions and activities and related risks, how to assess the level or severity of each risks and some considerations related to risk assessment. As a result, this paper shows that application of DRAMBORA's framework to the electronic records management organizatioins is not only possible but also useful and effective. The critical point for the success of application for DRAMBORA's framwork or the risk management approach itself each organizations which wants to accept that framework should define its own business functions and activities and the goals in respect areas.

Power Quality Monitoring with Electronic Watt-hour meter and Wireless communication module (전자식 전력량계와 무선모듈을 이용한 전력품질 표시 및 모니터링)

  • Jung, Deug-Il;Son, Young-Dae
    • Proceedings of the KIEE Conference
    • /
    • 2007.10c
    • /
    • pp.172-174
    • /
    • 2007
  • An electronic watt-hour meter with high-precision measurement technology can provide many valuable metering data of a real-time system measurements, such as per-phase voltage, ampere, active power, reactive power, apparent power, power factor, and system frequency. Also many of accumulated metering data such as active energy, reactive energy, apparent energy, and load profile can be gettable from an electronic watt-hour meter[1]. This paper presents an approach of the small-sized AMR (Automatic Meter Reading) that provides customers with a very valuable electrical service. This AMR service transmits lots of a valuable metering data by using ZigBee communication module, so that users resided in their premises can use the information to audit a power quality and improve their electrical conditions by using the PQ monitoring device equipped with ZigBee receiver. This PQ monitoring device shows metering data on LCD and transmits to the PC through an internal network. Also, the device can keep the valuable meter data into a built-in non-volatile memory. The final goal of this paper is to better understand the power quality of electrical systems and offer the power qualify information for the convenience of all power consumers.

  • PDF

Comparative Analysis on Digital Curation Process in Foreign Academic Libraries (외국 대학도서관의 디지털 큐레이션 프로세스 비교분석)

  • Han, Na-Eun;Kim, Seonghee
    • Journal of Korean Library and Information Science Society
    • /
    • v.45 no.2
    • /
    • pp.93-116
    • /
    • 2014
  • This study analyzed the digital curation process targeting the foreign 10 university libraries for the efficient utilization of the research data. The analysis was conducted by dividing into 4 parts such as the selection and ingest of data, preservation, access and use, responsibilities and management. The results indicated that research data for selection and ingest include data produced by the faculty members or can be accessible in the university or research institution. The findings also showed that the institutions use Dublin Core, MODS, and PREMIS as a metadata for preservation. In the aspect of approach and use, regulation are decided based on the law and agreement. And in the aspect of responsibility and management, most elements are divided into the management, financial, technical, physical, and personal parts and each audit or sustainability is reviewed.

Performance Improvement of Infusion Detection System based on Hidden Markov Model through Privilege Flows Modeling (권한이동 모델링을 통한 은닉 마르코프 모델 기반 침입탐지 시스템의 성능 향상)

  • 박혁장;조성배
    • Journal of KIISE:Information Networking
    • /
    • v.29 no.6
    • /
    • pp.674-684
    • /
    • 2002
  • Anomaly detection techniques have teen devised to address the limitations of misuse detection approach for intrusion detection. An HMM is a useful tool to model sequence information whose generation mechanism is not observable and is an optimal modeling technique to minimize false-positive error and to maximize detection rate, However, HMM has the short-coming of login training time. This paper proposes an effective HMM-based IDS that improves the modeling time and performance by only considering the events of privilege flows based on the domain knowledge of attacks. Experimental results show that training with the proposed method is significantly faster than the conventional method trained with all data, as well as no loss of recognition performance.

A Collaborative decision making for distributed detection system (분산 탐지 시스템을 위한 협업적 의사 결정)

  • Farooqi, Ashfaq Hussain;Jin, Wang;Khan, Farrukh Aslam;Lee, Sung-Young
    • Proceedings of the Korean Information Science Society Conference
    • /
    • 2011.06d
    • /
    • pp.115-117
    • /
    • 2011
  • Intrusion detection systems (IDS) are supposed to be an efficient safety measure against inside attacks. In purely distributed IDS approach, IDS agent is installed in every node. It checks abnormal behavior of neighboring nodes locally. It collects the data that it receives from nodes in its radio range. Sensor nodes audit that data and generate alerts for abnormal activity. Here, there are two ways of taking decision. First, it can take decision individually and second, it can communicate with its neighbor to find the status of the claimed compromised nodes. In this paper, we propose a collaborative decision making scheme for purely distributed detection system. The proposed scheme is light weight compared to consensus based validation methodology. It provides a better scheme to find intrusions by interacting with other nodes.

A Study on Quality Management and Assessment Model for System-Integration Organization

  • Lee, Byung Yong;Jung, Soo Il
    • Journal of Korean Society of Industrial and Systems Engineering
    • /
    • v.24 no.68
    • /
    • pp.85-94
    • /
    • 2001
  • Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

  • PDF

The Effect of Philippine National Wage Variation: The Top-Down Microsimulation Model

  • DIZON, Ricardo Laurio;VILLAHERMOSA, Joan M.
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.3
    • /
    • pp.155-163
    • /
    • 2021
  • The study aims to investigate the effect on Philippine occupational choice of House Bill No.7787, also known as the National Wage Law, which was filled by the Philippine Congress that mandates the implementation of an across the board minimum daily wage of Php750.00 to all workers in the Philippines. This study had used the Computable General Equilibrium-Top-Down Behavioral Microsimulation approach to determine the effect of National Wage Law on occupational choice. The results of the study revealed that the implementation of said National Wage Law would affect the distribution of labor force across occupational classification such as wage workers, entrepreneurial farming activities workers, and entrepreneurial non-farming activities workers. This has resulted from a higher utility that will be derived from the wage working sector once the National Wage Law will be implemented. Further, among regions in the Philippines, the Calabarzon, National Capital Region, and Central Luzon had recorded the highest number of workers who prefer the wage income sector. The findings of the study also suggest that the Philippine agricultural sector will be greatly affected by the National Wage Law due to the preference of workers to shift from the entrepreneurial farming sector to belong to the wage sector.

A Study on An Improvement of the Ability of Preparing the Financial Statements (기업의 재무제표 작성역량 강화방안에 관한 연구)

  • Koh, Yun-Sung;Shin, Il-Hang
    • Asia-Pacific Journal of Business
    • /
    • v.11 no.1
    • /
    • pp.167-183
    • /
    • 2020
  • Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

The Role of Corporate Governance and Financial Condition on Stock Returns in Indonesia

  • INDIJANTO, Harry S.;PURWOKO, Bambang;WIDYASTUTI, Tri
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.9 no.4
    • /
    • pp.325-332
    • /
    • 2022
  • This research aims to examine and assess how management methods, financial conditions, and corporate governance strategies affect stock returns. This study employs a quantitative approach with a population of 1968 firms with stock returns (return) and a sample of 225 companies with corporate governance practices in the manufacturing industry in Indonesia from 2013 to 2018. The findings of this study show that strategic management has a significant impact on stock return, financial condition, and corporate governance strategy. The findings of this study on debt strategy as a proxy for management strategy, debt default as a proxy for economic conditions, corporate governance strategy as a proxy for centralized ownership, and independent commissioners function as a mechanism of internal and external control in increasing stock return for investors all support increasing stock return for investors. The cost reduction strategy includes reducing operating costs unless the audit committee has not yet functioned as an internal control or requirement for a company to be listed with the Financial Services Authority on the Indonesia Stock Exchange.