• 선박안전
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• 통권32호
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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.

• 한국콘텐츠학회논문지
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• 제15권9호
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• pp.106-117
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• 2015

지방자치단체의 감사제도는 여러 부문에서 문제점이 있으며, 지방자치의 발전을 위해서 이러한 문제의 개선이 필수적이다. 본 연구는 지방자치단체 감사제도의 문제점을 살펴보고 개선을 목적으로 하고 있다. 지방자치단체 감사제도의 문제점은 다음과 같다. 첫째, 내외부 감사의 비효율성과 중복성이 많다. 둘째, 자치단체 감사조직 및 기구의 측면에서 독립성이 미비하다. 셋째, 감사인력의 측면에서 전문성이 부족하다. 넷째, 감사실시 및 결과 처리의 측면에서 실효성 확보가 미흡하다. 지방자치단체 감사제도의 문제점에 관한 개선방안은 다음과 같다. 첫째, 국가와 지방자치단체 감사의 단일화, 지방감사에 관한 법률체계 구축이 필요하다. 둘째, 자체감사기구의 독립성의 확보를 위해 독립적인 자체감사기구의 설치, 감사기관장의 직급상향 조정 등이 필요하다. 셋째, 감사인력의 전문성 제고를 위해 감사인력 인사와 관련된 다양한 인사제도를 도입, 감사요원에 대한 교육훈련 강화 등이 필요하다. 넷째, 감사결과 조치의 실효성 및 민주성 확보를 위해서 감사결과의 공개, 주민참여 등이 필요하다.

• 융합정보논문지
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• 제11권9호
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• pp.75-83
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• 2021

본 연구는 품질관리업무 전담자 제도 도입이 회계법인의 감사품질에 미치는 영향을 실증적으로 분석하였으며, 현재 시행 중인 상장회사 감사인 등록요건의 주요 내용인 품질관리제도 구축의 중요성을 확인하였다. 본 연구에서 감사품질은 선행연구를 따라 재량적 발생액을 이용하여 측정하였고, 품질관리 전담자가 존재하는 회계법인과 품질관리 전담자가 없는 회계법인의 감사품질과 품질관리 전담자 제도 도입 전후 즉, 2015 회계연도 이전과 2016 회계연도 이후의 감사품질을 비교하여 품질관리 전담자 제도가 회계법인의 감사품질에 유의한 영향을 미치는지를 분석하였다. 본 연구의 실증결과를 요약하면, 첫째, 품질관리 전담자가 존재하는 회계법인의 감사품질이 품질관리 전담자가 없는 회계법인의 감사품질보다 우수하다는 것을 확인하였다. 둘째, 품질관리 전담자 제도도입 후 회계연도의 감사품질이 도입 전 회계연도의 감사품질보다 우수하다는 것을 확인하였다.

• 문화기술의 융합
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• 제9권5호
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• pp.721-727
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• 2023

국가 운영에서 부정, 낭비, 남용을 방지하기 위해 감사 및 감찰기구를 운영하고, 이들에게 업무의 독립성 보장을 포함한 많은 권한과 책임을 부여하고 있다. 하지만 이들 기관에서 발생하는 문제나 비위에 대해서는 누가 어떻게 감독하는지에 대한 문제가 제기된다. 이러한 감독을 위해 미국에서는 감찰관 법을 통해 감사기구 간 협의체인 감사공동체를 구성하여 업무 수행의 기준 준수 여부와 감사기구 직원의 비위에 대한 조사를 수행하고, 의회, 대통령, 회계감사원, 소속 기관 지도부 등 다양한 이해관계자가 상호작용을 하면서 독립성 보장과 협업 문화를 조성하고 있다. 정부 운영의 효율성과 효과성을 제고한다는 측면에서 감독기구와 의회의 관계를 발전시킬 필요가 있는 것이다. 이에 본 논문에서는 이러한 미국 사례를 연구하여 우리나라 감사기구에 적용할 감독제도의 효율적인 정책방안을 제시한다.

• 대한의생명과학회지
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• 제22권3호
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• pp.65-74
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• 2016

The critical aspects of biosafety and bio-containment have been increasingly important in recent years. Biological agents involved in biological research projects at the Nanyang Technological University (NTU) Singapore are usually those with low risks. Biosafety level 2 or BSL 2 laboratories are widely used. However, biosafety measures which refer to the implementation of laboratory practices and procedures, specific construction features of laboratory facilities and safety equipment must be in place to reduce the exposure of laboratory personnel, the public or the environment to potentially infectious agents or other biological hazards. It is also required to pay more attention to laboratory-acquired infections (LAIs) which may occur in research laboratories, clinical laboratories or animal facilities. BSL 2 audit and certification program is implemented as an internal exercise covering laboratories in the university where biological agents are handled or biological research works are carried out. We have put some efforts to raise biosafety standards university-wide in both laboratory infrastructure and laboratory practices to a higher level. Common audit findings are briefly discussed in this presentation.

• 한국정책학회보
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• 제23권3호
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• pp.161-198
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• 2014

최근 사회복지 수급대상자의 자격위반, 초과수혜, 그리고 중복수혜와 같은 다양한 형태의 부적정 이용에 대한 사회적 관심이 크다. 이에 본 연구는 사회서비스 분야의 부적정 행태에 대한 감사를 할 경우, 과연 부적정 행위가 억제될 것인지 여부를 실증분석을 통해 확인해 보고자 한다. 구체적으로 감사를 받은 실험집단과 그렇지 않은 유사한 통제집단을 비교하여 감사의 효과를 이중차이(DID: Difference in difference)기법을 통해 분석해 보고자 한다. 특히 사업 규모(제공인력과 이용자 수), 사업대상자 유형(노인, 장애인 등), 조직 형태(영리, 비영리), 지역 유형(대도시, 중소도시, 농어촌), 감사 회차(1, 2, 3차) 등을 통제변인으로 설정하고, 다중회귀분석을 활용하여 이중차이기법에서 추정된 감사효과를 확인하고자 했다. 분석결과에 따르면, 감사 이후 부적정 형태 중, 결제위반 비율은 약 4.02%, 결제위반 제공인력 수는 약 5.07명, 그리고 결제위반 이용자 수는 약 9.59명 각각 감소한 것으로 나타났다. 추후 연구에서는 감사효과로 부적정 이용의 감소가 왜, 그리고 어떻게 발생했는가에 관해 더욱 심도 깊은 분석과 더불어, 이를 설명할 수 있는 이론개발이 요구된다.

• 보건행정학회지
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• 제13권3호
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• pp.129-147
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• 2003

This study is to grasp a trend of profitability classified by characteristics of hospitals and to analyze related factors. Subjects are 145 hospitals which have gotten the standardization audit by Korean Hospital Association during 1998-200l. Profitability was measured in the aspect of operation profit rate with operating margin to gross revenue as proxy variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, competition), financial factors (liabilities to total assets, current ratio, fixed ratio, total asset turnover, inventories turnover), and factors related to patient treatment (average length of stay, bed occupancy rate, new outpatient ratio, admission ratio of outpatients, number of patients per specialist, personnel costs per adjusted inpatient, administrative costs per adjusted inpatient). Hierarchical multiple regression analysis model was used in this study. As a result of hierarchical multiple regression analyzation of operating margin to gross revenue, adjustive $R^2$ of general factors was relatively more powerful. The factors had significant effect on operating margin to gross revenue were ownership(+), number of beds(+), competition(+), current ratio(+), fixed ratio(+), total asset turnover(+), personnel costs per adjusted inpatient(-).

• International Journal of Advanced Culture Technology
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• 제8권4호
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• pp.8-17
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• 2020

This study aims to draw up comprehensive ethical management practices so that companies can be reborn as high-quality companies not only at the level of management efficiency but also at the level of corporate integrity. -The main focus of in this study is as follows: To curb corrupt practices in the corporate sector, it is necessary to strengthen the monitoring function and accountability system of audits (internal audits, full-time audits, audit committees, external audits). In order for these system improvements to be made reliably, it is necessary to periodically measure and evaluate employee satisfaction with the overall personnel system.

• 산경연구논집
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• 제10권5호
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• Journal of Information Technology Applications and Management
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• 제22권2호
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• pp.171-199
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• 2015

This study proposes the practical information security measures that help IT personnel of banks comply the information security policy. The research model of the study is composed of independent variables (clarity and comprehensiveness of policy, penalty, dedicated security organization, audit, training and education program, and top management support), a dependent variable (information security policy compliance intention), and moderating variables (age and gender). Analyses results show that the information security measures except 'clarity of policy' and 'training and education program' are proven to affect the 'information security policy compliance intention.' In case of moderating variables, age moderated the relationship between top management support and compliance intention, but gender does not show any moderating effect at all. This study analyzes information security measures based solely on the perception of the respondents. Future study may introduce more objective measurement methods such as systematically analyzing the contents of the information security measures instead of asking the respondents' perception. In addition, this study analyzes intention of employees rather than the actual behavior. Future research may analyze the relationship between intention and actual behavior and the factors affecting the relationship.