• The Journal of KAIRB
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• v.5 no.1
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• pp.14-20
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• 2023

Purpose: To obtain fundamental data on selection tools for an internal audit and develop a new guideline. We scored the indicated points from the internal audit, identified the research progress and problems that occurred, and confirmed the validity of the risk factors involved. Methods: Of the 63 internal audits conducted by Keimyung University Dongsan Hospital from 2014 to 2021, we analyzed 55 clinical trials with an inspection checklist. We excluded 8 that failed to transfer data and refused to comply with the internal audit. The statistical summary of the collected data was verified and interpreted by using frequency analysis and a chi-square test. Result: Of total 55 cases included in the internal audit, sponsor-initiated trial (SIT) was 63.6% (vs. investigator-initiated trial [IIT]), clinical trial for investigational drug was 71.0% (vs. nonclinical or clinical trial for investigational device), domestic multicenter trial was 60.0% (vs. single center or multinational multicenter trial), and trial requisition for MFDS approval was 69.1% (vs. exception for MFDS approval). The 10 areas of the clinical trial inspection checklist (reports, protection of subjects, compliance with protocols, records, management of investigational drug and/or device, delegation of duties, qualification of investigators, management of specimen, contract-agreement and approval of protocols, and preservation of recorded documents) were weighted between 2 to 5 points. The average of the total points was 16.09±13.2 and 20 clinical trials were above the average. As a result of comparing the average of the total points weighted by year, the highest score was in 2020. The 4 factors that play significant roles in determining the internal quality were (1) principal subjects that initiated the clinical trials (p=0.049), (2) type (p=0.003), (3) phase of clinical trials (p=0.024), and (4) number of registered subjects reported at the time of continuing deliberation (p=0.019). Of the 10 areas of the clinical trial inspection checklist, 'record' was the most inappropriate and insufficient. We found more indicated points; the quality of performance declined in IIT, nonclinical trials, and other clinical trials that were not in phase I1-IV4, and the study of more than 30 registered subjects at the time of continuing review. Conclusion: If an institution has an internal audit selection tool that reflects the aforementioned risk factors, it will be possible to effectively manage high-risk studies; thereby, contributing to an efficient internal audit and improving the quality of clinical trials.

• Asia pacific journal of information systems
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• v.9 no.3
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• pp.111-126
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• 1999

Current audit reports on IS development projects provide useful information to stakeholders but have such limitations as the lack of quantification of audit results and the insufficient recommendations on success factors. The purpose of this study is to solve these limitations, leading audit reports to become of future-oriented contents and form. This research was conducted through the logical inference from the review on the related literature, the analysis of audit reports from 1996 to 1998, and the collection of data from interviews and questionnaires with IS auditors. As a result of the study, eighteen success factors were identified for the development of IS projects, including the adequate composition of the system development team, the degree of project manager's cooperation with the client organization, and the timing of decision making.

• The Journal of Economics, Marketing and Management
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• v.3 no.2
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• pp.1-8
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• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1403-1413
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• 2015

An information System Audit by the recognition of a problem and suggestions for solutions for overall matters about constructing and managing information systems is needed in order to contribute to the improvement of an information system's quality and improving the performance of projects. In reality, however, the general cognition is that audit is biased by subjective opinions. For this, an auditor needs to measure the level of recognition of the usability and convenience of the technologies of automating audit by applying TAM in the information system audit, and to analyze the relationship with recognition and availability of the interested parties for the technology (tool) of the audit. By the hypothesis verification result, an auditor needs to present objective corroborative facts that back up the level of recognition and usability for the information technology in the field of audit. This study verified that the phenomenon of technology application can be explained and predicted by applying TAM in the field of audit. Through an empirical study of the recognition level of audit and contractor, the developer suggests that the audit plan stage is similar to the audit corrective action stage, but the audit action stage is different from the audit review stage. This research can verify the audit technology preferred for the availability and intention of use and usability.

• Korean Management Science Review
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• v.12 no.2
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• pp.129-146
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• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• Management & Information Systems Review
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• v.36 no.1
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• pp.1-19
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• 2017

One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

• Management & Information Systems Review
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• v.35 no.3
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• pp.231-247
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• 2016

This study, according to the amendment of the Act on External Audit, on the basis of the number of input auditors, the content of auditing, and audit times as additional informations, calculates the average of the samples listed companies with assets of one hundred billion KRW. However, since the actual number of the subject corporations of which asset is 100 billion KRW is small, it is difficult to extract data with reference to this asset size. Therefore, the samples were extended to 50 corporations of which asset is 10% less than 100 billion KRW and other 50 more corporations of which asset is 10% more than 100 billion KRW. As a result, a total of 100 corporations were included as samples. To calculate the average of the audit times, a t-test was performed between the two groups. The result of the t-test showed that there is not a significant difference between the two groups. According to the analytical results of the t-test, the average of the number of input auditors and the average of audit times were calculated with respect to all the 100 samples. A further analysis showed that the average of audit content in the present study was compared with the estimated values in the study of Mun (2016). Although the results of this study may not be the optimal number, they may be used as a fundamental index which may be compared with the audit times and the audit fees in the current audit market where there is not an available reference. In addition, the amendment of the Act on External Audit may enhance the independence of auditors and the transparency of accounting system when compared with the previous system where only the total audit times were disclosed.

• Korean Business Review
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• v.5
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• pp.275-293
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• 1992

• Proceedings of KOSOMES biannual meeting
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• 2017.04a
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• pp.79-79
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• 2017

• Informatization Policy
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• v.30 no.4
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• pp.3-39
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• 2023

With the growing importance of information/information system, information security is emphasized, and the significance of information security audit as a tool for maintaining the proper security level is increasing as well. The objectives of the study are to identify the overall research trends and to propose future research areas by analyzing domestic and overseas research in the area. To achieve the objectives, 103 research papers were analyzed based on both general and subject-related criteria. The following are the major research results : In terms of research approach, more empirical studies are needed; For subject "Auditor," studies to develop a framework for related variables (e.g., capability) are needed; For subject "Audit Activities/Procedures," future research should focus on the process/results of detailed audit activities; Future domestic research for "Audit Areas" should look for the new technology/industry/security areas covered by foreign studies; For "Audit Objective/Impact," studies to define the variables (e.g., performance and quality) systematically and comprehensively are needed; For "Audit Standard/Guidelines," research on model/guideline needs to be continued.