• 한국콘텐츠학회논문지
• /
• 제15권7호
• /
• pp.477-488
• /
• 2015

본 연구는 선행연구를 확장하여 비감사보수가 감사품질에 미치는 영향을 Big4 회계법인과 Non-Big4 회계법인으로 분류하여 분석하였다. 본 연구는 감사서비스와 비감사서비스를 동시에 제공받는 기업들만을 표본으로 선정하였으며 Big4와 Non-Big4 사이에 비감사보수가 감사품질에 미치는 영향에 대한 차이가 있는지를 집중하여 검증하였다. 분석결과 비감사보수는 Non-Big4 회계법인으로부터 감사 받는 기업들의 감사품질과만 유의적인 양(+)의 관련성이 있는 것으로 나타났다. 이는 지역 기업들을 주고객으로 삼고 있는 소형회계법인들의 경우 특정 기업에 대한 경제의존도가 높을 수 있고 따라서 비감사보수가 커질수록 독립성을 훼손할 유인이 크다고 해석할 수 있다. 한편 Big4 회계법인의 경우 비감사보수가 재량적 발생액 절댓값과 음(-)이 관련성이 없는 것으로 나타나 비감사서비스가 전문성을 강화시킨다는 근거는 찾을 수 없었다. 본 연구의 결과는 지속적으로 비감사서비스가 차지하는 비중이 커지는 현 시점에서 규제기관과 자본시장 참여자에게 유용한 통찰력을 제공할 것으로 기대된다.

• 한국정보처리학회논문지
• /
• 제7권5호
• /
• pp.1409-1418
• /
• 2000

Auditing plays a very important role in the process of developing and managing good quality software. The software developing proces should be audited precisely especially in the test phase. Up to the present, because auditing has depended on the auditor's experience of developing and auditing software, it has been impossible to audit objectively. It is limited to audit systematically and objectively because auditing process isn't systematized. In this paper, the auditing model to solve several problems in present auditing is suggested, a test phase audit system is developed, and the system is applied to the actual auditing process. Consequently, software administrators can establish effective software management, software developers can be supported by a highly reliable and quality software development tool, and auditors can be offered an objective audit standard.

• 한국국방경영분석학회지
• /
• 제27권1호
• /
• pp.89-100
• /
• 2001

Information technology has been made remarkable progress and most of computer systems are connected with internet over the world. We have not only advantages to access them easy, but also disadvantages to misuse information, abuse, crack, and damage privacy. We should have safeguards to preserve confidentiality, integrity and availability for our information system. Even tough the security is very important for the defense information system, we should not over limit users availability. BS7799, a British standard, is an evaluation criteria for information security management. In this paper we propose an audit model to manage and audit information security using control items of BS7799, which could be useful to mange the defence information system security. We standardize audit items, and classify them by levels, and degrees by using appropriate audit techniques / methods / processes.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.363-373
• /
• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권5호
• /
• pp.135-145
• /
• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• 정보처리학회논문지:소프트웨어 및 데이터공학
• /
• 제8권5호
• /
• pp.179-186
• /
• 2019

IT 거버넌스의 효과적인 진단 및 점검을 이루는 정보시스템 감리는 전반적인 정보시스템 진단을 통해 계획부터 구축, 운영까지의 모든 부분에 적용된다. 하지만 특성화된 대학정보화를 위한 감리체계가 정립되지 않아, 감리수행에 어려움이 있다. 따라서 이를 대학정보화 거버넌스에 적용하기 위해 감리기반의 응용 프레임워크로 내부 감리체계를 정립할 필요성이 있다. 본 논문에서는 이러한 정보시스템 감리를 기반으로, 대학 정보화에 적용할 수 있도록 개발한 대학정보시스템의 감리 응용프레임워크를 제시한다. 프레임워크를 통해 기존 감리 시스템과의 차이점을 갖으며, 이를 활용하면 실제로 대학정보화 감리에 기준을 제시하고 현장에서 손쉽게 접근하여 활용할 수 있다. 그리고 정보화 업무담당자 뿐 아니라 감리인 차원에서도 프레임워크를 통해 직접 감리에 활용할 수 있다. 프레임워크는 감리를 3대 영역으로 분류하고 UAFP 및 품질보증을 통해 대학정보시스템 감리에 적용할 수 있는 방법을 제시한다.

• 해양환경안전학회지
• /
• 제17권4호
• /
• pp.391-398
• /
• 2011

최근 해상교통안전진단제도가 국내에 도입되면서 선박의 안전여부를 판별하는 중요한 핵심 기술 요소로 다양한 항행 환경을 인위적으로 재현하는 선박조종시뮬레이션이 활용되고 있다. 그러나 현행 시행지침에 명시된 진단기술은 국내 시뮬레이터 보유 기관에서 공통적으로 활용하고 있는 수행 절차 및 평가 방법 등을 일반화한 것으로 이에 대한 적절한 보완 또는 개선이 필요하다. 본 연구는 현행 선박조종시뮬레이션 진단기술의 기술력 분석과 함께 한계점 및 문제점 등의 적정성 평가를 수행하였다. 또한 선박조종시뮬레이션 선박모델의 표준화, 표준조선법, 평가 방법 등의 고도화 방안을 제시하였다. 이러한 연구 결과는 선박조종시뮬레이터 시스템 개선은 물론 해상교통안전진단제도에 활용되고 있는 진단 기술의 정량화 및 신뢰성 향상에 기여할 것으로 사료된다.

• Archives of Plastic Surgery
• /
• 제41권5호
• /
• pp.500-504
• /
• 2014

Background Skin cancer is the most prevalent cancer by organ type and referral accuracy is vital for diagnosis and management. The British Association of Dermatologists (BAD) and literature highlight the importance of accurate skin lesion examination, diagnosis and educationally-relevant studies. Methods We undertook a review of the relevant literature, a national audit of skin lesion description standards and a study of speciality training influences on these descriptions. Questionnaires (n=200), with pictures of a circular and an oval lesion, were distributed to UK dermatology/plastic surgery consultants and speciality trainees (ST), general practitioners (GP), and medical students (MS). The following variables were analysed against a pre-defined 95% inclusion accuracy standard: site, shape, size, skin/colour, and presence of associated scars. Results There were 250 lesion descriptions provided by 125 consultants, STs, GPs, and MSs. Inclusion accuracy was greatest for consultants over STs (80% vs. 68%; P<0.001), GPs (57%) and MSs (46%) (P<0.0001), for STs over GPs (P<0.010) and MSs (P<0.0001) and for GPs over MSs (P<0.010), all falling below audit standard. Size description accuracy sub-analysis according to circular/oval dimensions was as follows: consultants (94%), GPs (80%), STs (73%), MSs (37%), with the most common error implying a quadrilateral shape (66%). Addressing BAD guidelines and published requirements for more empirical performance data to improve teaching methods, we performed a national audit and studied skin lesion descriptions. To improve diagnostic and referral accuracy for patients, healthcare professionals must strive towards accuracy (a circle is not a square). Conclusions We provide supportive evidence that increased speciality training improves this process and propose that greater focus is placed on such training early on during medical training, and maintained throughout clinical practice.

• 한국품질경영학회:학술대회논문집
• /
• 한국품질경영학회 2010년도 춘계학술대회
• /
• pp.16-23
• /
• 2010

This research analyzed about inconsistence and cause of the audit result on national defense quality management system in certification company. Direction of research analyzes corelation with distribution by items at national defense quality management system standard by Investigated number and occurrence of examination report slight and critical incongruity on 2008 and 2009. Study finding slight and critical incongruity happened to first examination average 10.2 items, renewal examination average 7.0 items. By incongruity occurrence appeared high in item that there are a lot of examination item shares of standard requirement, it was studied by correlative thing between the examination with standard. Factor of incongruity occurrence was proved to comprehension insufficiency for quality management system, quality procedure insufficiency, didn't fulfil proceedings, business was unripe. In this papers, we contribute to propose direction for improvement of national defense quality management system comprehensive faculty elevation and national defense quality certification in this treatise.

• 한국컴퓨터정보학회논문지
• /
• 제15권4호
• /
• pp.107-118
• /
• 2010

웹 기반 정보시스템에서의 유저 인터페이스는 사용자가 시스템에 접할 수 있는 매개체이다. 유저 인터페이스는 정보시스템의 접근성과 사용성을 높이는 수단이며, 웹 기반 정보시스템에서의 중요한 핵심 구성요소이다. 이에 본 논문은 웹 기반 정보시스템에서 사용성과 접근성을 강화하는 유저 인터페이스 감리 프레임워크를 기존 정보시스템 감리점검 프레임워크의 3대 축을 준용하여 개발하였다. 먼저 감리시점으로는 국내 주요 웹 개발방법론의 단계 비교 분석을 통해 도출된 분석, UI설계, UI제작, 테스트의 UI중심 프로세스를 정의하였다. 감리영역은 유저 인터페이스를 구성하는 요소의 분석을 통하여 정보, 디자인, 기술로 정의하였고, 감리관점 점검기준은 사용성, 접근성, 호환성으로 정의하였다. 본 논문에서 제안한 프레임워크를 통해 도출된 점검항목을 실제감리가 수행된 사례에 적용해 봄으로써 제안된 프레임워크를 검증하였다.