• 제목/요약/키워드: Audit Expert Systems

검색결과 6건 처리시간 0.024초

회계감사 전문가시스템의 구축에 관한 연구 (A Study on the Construction of an Auditing Expert Systems)

  • 김동균;이학열
    • 산업경영시스템학회지
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    • 제17권32호
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    • pp.297-308
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    • 1994
  • In the information system, there are many fields that used by decision making support system. Nowadays, the reasons that the need of the decision making system in audit is increased, are as follows. \circled1 The increased of competitiveness in audit environment \circled2 The rapid replenishment of computer hardware and computer system in corporations. The purposes of this study are as follows. \circled1 The connection of Internal management assess results and practical examination. \circled2 In the making of audit opinion, the establish of non-measure and evaluate logic. \circled3 The suggestion of knowledge base structure about the audit task. \circled4 The development of prototype system for the accounting audit expert system. The expected usefulness of accounting audit expert system development are as follows. \circled1 Audit time may be saved \circled2 The consistence of opinion will be increased \circled3 The elevation of audit technique \circled4 The decreased of audit risk \circled5 In the decision making rationlization of accounting information users, it will be proved as usefulness.

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Internal Control Risk Assessment System Using CRAS-CBR

  • Hwang, Sung-Sik;Taeksoo Shin;Ingoo Han
    • 한국지능정보시스템학회:학술대회논문집
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    • 한국지능정보시스템학회 2003년도 춘계학술대회
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    • pp.338-346
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    • 2003
  • Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.

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SWOT Analysis and Expert Assessment of the Effectiveness of the Introduction of Healthcare Information Systems in Polyclinics in Aktobe, Kazakhstan

  • Lyudmila, Yermukhanova;Zhanar, Buribayeva;Indira, Abdikadirova;Anar, Tursynbekova;Meruyert, Kurganbekova
    • Journal of Preventive Medicine and Public Health
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    • 제55권6호
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    • pp.539-548
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    • 2022
  • Objectives: The purpose of this study was to assess the organizational effectiveness of the introduction of a healthcare information system (electronic medical records and databases) in healthcare in Kazakhstan. Methods: The authors used a combination of 2 methods: expert assessment and strengths, weaknesses, opportunities, and threats (SWOT) analysis. SWOT analysis is a necessary element of research, constituting a mandatory preliminary stage both when drawing up strategic plans and for taking corrective measures in the future. The expert survey was conducted using 2 questionnaires. Results: The study involved 40 experts drawn from specialists in primary healthcare in Aktobe: 15 representatives of administrative and managerial personnel (chief doctors and their deputies, heads of medical statistics offices, organizational and methodological offices, and internal audit services) and 25 general practitioners. Conclusions: The following functional indicators of the medical and organizational effectiveness of the introduction of information systems in polyclinics were highlighted: first, improvement of administrative control, followed in descending order by registration and movement of medical documentation, statistical reporting and process results, and the cost of employees' working time. There has been no reduction in financial costs, namely in terms of the costs of copying, delivery of information in paper form, technical equipment, and paper.

다중척도 모델의 결합을 이용한 효과적 인 침입탐지 ((Effective Intrusion Detection Integrating Multiple Measure Models))

  • 한상준;조성배
    • 한국정보과학회논문지:정보통신
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    • 제30권3호
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    • pp.397-406
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    • 2003
  • 정보통신기술이 발전함에 따라 내부자의 불법적인 시스템 사용이나 외부 침입자에 의한 중요 정보의 유출 및 조작을 알아내는 침입탐지시스템에 대한 연구가 활발히 이루어지고 있다. 이제까지는 네트워크 패킷, 시스템 호출 감사자료 등의 척도에 은닉 마르코프 모델, 인공 신경망, 통계적 방법 등의 모델링 방법을 적용하는 연구가 이루어졌다. 그러나 사용하는 척도와 모델링 방법에 따라 취약점이 있어 탐지하지 못하는 침입이 많은데 이는 침입의 형태에 따라 흔적을 남기는 척도가 다르기 때문이다. 본 논문에서는 이러한 단일척도 침입탐지시스템의 단점을 보완하기 위해 시스템 호출, 프로세스의 자원점유율, 파일 접근이벤트 등의 세 가지 척도에 대하여 은닉 마르코프 모델, 통계적 방법, 규칙기반 방법을 사용하여 모델링한 후, 그 결과를 규칙기반 방법으로 결합하는 침입탐지 방법을 제안한다. 실험결과 다양한 침입 패턴에 대하여 다중척도 결합방법이 매우 낮은 false-positive 오류율을 보여 그 가능성을 확인할 수 있었다.

건설업 안전보건경영시스템 실행의 성숙도 분석 (The Analysis of Maturity on Implementation of Safety and Health Management System in a Construction Company)

  • 오병섭;권창희
    • 한국재난정보학회 논문집
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    • 제8권3호
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    • pp.310-318
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    • 2012
  • 본 연구의 목적은 국내 안전보건경영시스템의 올바른 정착과 지속적인 개선을 통한 산업재해를 줄이기 위한 시스템 성숙도평가를 제안하는데 있다. KOSHA 18001시스템 실행의 현재 수준파악과 성숙도 측정의 검증을 통한 결과로서 다음 내용으로 요약된다. 시스템의 지속적인 성숙도 등급 향상을 위해서는 경영층 인식부문(의사결정) 46.0%, 본사지원활동 32.0%, 현장실행참여 22.0%로 중요도 로 검증되었다. 본사/현장의 활동은 위험성평가, 안전보건 재해예방활동, 성과평가 및 모니터링, 자원관리 및 지원, 경영검토 및 개선 등 활동의 중요도 순으로 실행 우선순위가 결정되었다. 또한, 전문가 그룹은 시스템의 강점, 약점, 개선주제를 제시함으로써 지속적인 개선활동과 연계시켜야 시스템을 정착할 수 있다고 제시하였다. 셋째, 안전보건경영시스템 실행의 성숙도 등급을 관리할 수 있는 도구를 제시하였다.

건설분쟁 중재제도의 차별화 및 개선방안에 관한 연구 (A Study on Differentiation and Improvement in Arbitration Systems in Construction Disputes)

  • 이선재
    • 한국중재학회지:중재연구
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    • 제29권2호
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    • pp.239-282
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    • 2019
  • The importance of ADR(Alternative Dispute Resolution), which has the advantage of expertise, speed and neutrality due to the increase of arbitration cases due to domestic and foreign construction disputes, has emerged. Therefore, in order for the nation's arbitration system and the arbitration Organization to jump into the ranks of advanced international mediators, it is necessary to research the characteristics and advantages of these arbitration Organization through a study of prior domestic and foreign research and operation of international arbitration Organization. As a problem, First, education for the efficient promotion of arbitrators (compulsory education, maintenance education, specialized education, seminars, etc.). second, The effectiveness of arbitration in resolving construction disputes (hearing methods, composition of the tribunal, and speed). third, The issue of flexibility and diversity of arbitration solutions (the real problem of methodologies such as mediation and arbitration) needs to be drawn on the Arbitration laws and practical problems, such as laws, rules and guidelines. Therefore, Identify the problems presented in the preceding literature and diagnosis of the defects and problems of the KCAB by drawing features and benefits from the arbitration system operated by the international arbitration Institution. As an improvement, the results of an empirical analysis are derived for "arbitrator" simultaneously through a recognition survey. As a method of improvement, First, as an optimal combination of arbitration hearing and judgment in the settlement of construction disputes,(to improve speed). (1) A plan to improve the composition of the audit department according to the complexity, specificity, and magnification of the arbitration cases - (1)Methods to cope with the increased role of the non-lawyer(Specialist, technical expert). (2)Securing technical mediators for each specialized expert according to the large and special corporation arbitration cases. (2) Improving the method of writing by area of the arbitration guidelines, second, Introduction of the intensive hearing system for psychological efficiency and the institutional improvement plan (1) Problems of optimizing the arbitration decision hearing procedure and resolution of arbitration, and (2) Problems of the management of technical arbitrators of arbitration tribunals. (1)A plan to expand hearing work of technical arbitrator(Review on the introduction of the Assistant System as a member of the arbitration tribunals). (2)Improved use of alternative appraisers by tribunals(cost analysis and utilization of the specialized institution for calculating construction costs), Direct management of technical arbitrators : A Study on the Improvement of the Assessment Reliability of the Appraisal and the Appraisal Period. third, Improvement of expert committee system and new method, (1) Creating a non-executive technical committee : Special technology affairs, etc.(Major, supports pre-qualification of special events and coordinating work between parties). (2) Expanding the standing committee.(Added expert technicians : important, special, large affairs / pre-consultations, pre-coordination and mediation-arbitration). This has been shown to be an improvement. In addition, institutional differentiation to enhance the flexibility and diversity of arbitration. In addition, as an institutional differentiation to enhance the flexibility and diversity of arbitration, First, The options for "Med-Arb", "Arb-Med" and "Arb-Med-Arb" are selected. second, By revising the Agreement Act [Article 28, 2 (Agreement on Dispute Resolution)], which is to be amended by the National Parties, the revision of the arbitration settlement clause under the Act, to expand the method to resolve arbitration. third, 2017.6.28. Measures to strengthen the status role and activities of expert technical arbitrators under enforcement, such as the Act on Promotion of Interestments Industry and the Information of Enforcement Decree. Fourth, a measure to increase the role of expert technical Arbitrators by enacting laws on the promotion of the arbitration industry is needed. Especially, the establishment of the Act on Promotion of Intermediation Industry should be established as an international arbitration agency for the arbitration system. Therefore, it proposes a study of improvement and differentiation measures in the details and a policy, legal and institutional improvement and legislation.