• Title/Summary/Keyword: Audit Standard

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Evaluation of Access Control Function of the Standard Records Management System (표준기록관리시스템 기능 평가 접근관리 기능을 중심으로)

  • Park, Min-Yung
    • The Korean Journal of Archival Studies
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    • no.38
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    • pp.3-35
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    • 2013
  • The physical access or control of records with material entities is relatively easy. However, in the case of electronic records, due to its heightened applicative aspect that allows anyone with the authority to have access over the data, it requires an appropriate standard and stability to ensure the authenticity and integrity of electronic records. This study performed functional evaluation by extracting the minimum critical items from the national functional requirements documents and standards to explore the access control function that play an important role for the standard records management system to maintain quality requirements of electronic records. Based on this checklist, it evaluates whether the standard records management system properly carries out the access control function and investigates the current condition of application to practical records management work. Records managers generally do not use access control function, which may be because they do not feel the necessity, since the application of records management system is not yet actively promoted. In order for the standard records management system to be developed to become a more active system, it requires system improvement as well as considerations for below factors: First, although the necessity of establishing access control conditions is already recognized, it requires a clear stipulation of the regulation. Second, measures must be taken to implement access control in the records management system through document security solution. Third, it requires self-reflection of records manager, who utilizes the records management system. Instead of placing all responsibility on the National Archives, which established the system, professionals must further develop the system through continuous evaluation and improvement. Finally, a general discussion is required to publicize the issue of functional improvement of records management system. Although there is a bulletin board already created for this purpose, its users are extremely limited and it only deals with current problems. A space in online as well as in offline is required to solve the fundamental problems and exchange opinions.

A Study on Auditor Designation System (감사인 지정제도에 관한 연구)

  • Kim, Ye-Kyoung;Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.4
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    • pp.479-490
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    • 2021
  • As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

Evaluation of Methodology for the Measurement of VOCs in the Air by Adsorbent Sampling and Thermal Desorption with GC Analysis (흡착포집 및 열탈착/GC 분석에 의한 공기 중 휘발성 유기화합물의 측정방법론 평가)

  • 백성옥;황승만;박상곤;전선주;김병주;허귀석
    • Journal of Korean Society for Atmospheric Environment
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    • v.15 no.2
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    • pp.121-138
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    • 1999
  • This study was carried out to evaluate the performance of a sampling and analytical methodology for the measurement of selected volatile organic compounds (VOCs) in the ambient air. VOCs were determined by the adsorbent tube sampling and automatic thermal desorption coupled with GC/FID and GC/MSD analysis. Target analytes were aromatic VOCs, including BTEX, 1,3,5-and 1,2,4,-trimethylbenzenes(TMBs), and naphthalene. The methodology was investigatedwith a wide range of performance criteria such as repeatability, linearity, lower detection limits, collection efficiency, thermal conditioning, breakthrough volume and calibration methods using internal and external standards. standards. Stability of samples collected on adsorbent tubes during storage was also investigated. In addition, the sampling and analytical method developed during this study was applied to real samples duplicately collected in various indoor and outdoor environments. Precisions for the duplicate samples and distributed volume samples appeared to be well comparable with the performance criteria recommended by USEPA TO-17. The audit accuracy was estimated by inter-lab comparison of both duplicate samples and standard materials between the two independent labs. The overall precision and accuracy of the method were estimated to be within 30% for major aromatic VOCs such as BTEX. This study demonstrated that the adsorbent sampling and thermal desorption method can be reliably applied for the measurement of BTEX in ppb levels frequently occurred in common indoor and ambient environments.

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About the Designation of Privacy and Information Protection Firm (정보보호전문업체 지정에 즈음하여)

  • Shin, Hoon
    • Journal of the Korean Professional Engineers Association
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    • v.34 no.4
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    • pp.62-64
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    • 2001
  • As of July 1. 2001, the Law of Information 8t Telecommunication Protection has been compulsory to audit protection status on national information and Telecommunications Infra facilities such as communication, electricity, waterworks, airport, railway, primary facilities of government and the first financial circles. In U.S. institutions, organizations and corporations in each field are trying to prepare for Safe Har-bor agreed on Internet privacy regulation between U.S. and Europe to be effective in 2003. The Safe Harbor was motl-vated by strict European standard. Other countries make privacy and information protection law according to their own interest. Therefore Korean technical experts have to develop the law responding to national interest and public welfare. Besides scientific Held, experts in the field of politic, economy and academy also have to work hard to develop the law.

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The Role of a Local Authority of Multi-Family Housing Management upon the Revision of Housing Act (주택법개정에 따른 공동주택관리영역에서의 지방자치단체의 역할)

  • 곽인숙
    • Journal of Families and Better Life
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    • v.21 no.5
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    • pp.145-153
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    • 2003
  • The Ministry of Construction & Transportation revised the full text of 'The Act for Promoting Housing Construction' that concentrated to the quantitative supply of houses into 'Housing Act' in order to improve the quantity as well as quality of housing construction and management, such as housing welfare, management or improvement of previous houses, in October 2002. Accordingly, local authority need to play more critical roles in the area of multi-family housing management and remodeling. The desirable roles of local authority called for the need are like followings: 1. Local authority should provide professional knowledge for education, direction and consultation of multi-family housing management rather keeping the previous role to control, manage and regulate it. 2. The multi-family housing management should be changed from administration and punishment to incentive-centered institutions. 3. It is necessary to consider neglected people, such as occupants of rental apartment or of a small-sized multi-family housing, who have been excepted from the subject of obligatory management under the current law. 4. For harmonious and professional housing management, local authority need to support the establishment or special companies for housing management and to strengthen the audit on trust management companies. 5. It calls for the studies on management guideline of multi-family housing, standardization of management specifics, reasonable standard for special mending appropriation amount, etc. 6. They should lead the composition of a community by residents harmoniously and support the encouragement of community consciousness to live together.

Practical Application of HACCP Concepts in Korea -Using the Canadian Food Safety Enhancement Program- (국내에서의 HACCP 개념의 실용화에 관한 연구 -캐나다 FSEP를 중심으로-)

  • ;Scott A. McEwen
    • Journal of Food Hygiene and Safety
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    • v.14 no.1
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    • pp.104-114
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    • 1999
  • This study was conducted to find out the proper ways of implementation of Hazard Analysis Critical Control Point (HACCP) concepts applicable to the current Korean food inspection system. The following recommendations are based on an in-depth review of the Canadian Food Safety Enhancement Program (FSEP), which is one of the leading HACCP programs adapted to the food industry. Since 1997, the HACCP system has been voluntarily applied to meat processing plants in Korea in accordance with the Food Protection Law. But the guidelines are obscure and inadequate to expand to the diversity of food plants, and are therefore only applied to a limited number of plants of small scale enterprise. For these reasons, it is necessary to prepare an enhanced food safety control program focused not only on the HACCP plants but also on the non-HACCP plants. The national program should be the fundamental framework of a food safety control policy enforced by all the relevant authorities. The Prerequiste Program of Canadian Food Inspection Agency and Sanitation Standard Operating Procedures (SSOP) of FSIS are good example programs for the non-HACCP plants. These programs, which are a major part of the HACCP system, could easily be adapted to the Korean food industry. To improve the current HACCP implementation guideline, it is necessary to develop a detailed implementation manual, generic HACCP model, training program, and an audit program.

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An Implementation of Configuration Management in ISO 9000 Quality System (ISO 9000 품질시스템에서 형상관리의 구현에 관한 연구)

  • Chung, Nam-Kee;Choi, Jeong-Gil;Kim, Young-Sik;Park, Sang-Kyu;Kim, Jae-Jon;Hwang, Bu-Hyun
    • Journal of Korean Society for Quality Management
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    • v.28 no.2
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    • pp.176-191
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    • 2000
  • Configuration Management (CM) is a management discipline that applies technical and administrative direction to the development, production and support life cycle of a configuration item. This paper introduces an application of this disicipline to ISO 9000 quality systems. A proto type CM information system caned CM / ISO 9000 is implemented via a comparison and anal37sis of CM standards such as ISO 10007, MIL-STD-2549 and EIA Standard IS-649. This system demonstrates 4 basic CM functions consisting of configuratin identification, change control, configuration status accounting and configuration audit. In the system, configuration items such as documents and drafts can be managed to ensure effective ISO 9000 quality systems. Implementation is supported by IDEF0, IDFF1x in modeling, MS SQL Server Ver. 7.0 as DBMS and Visual Basic Ver. 6.0 for interface programming.

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A Status of the Marine Traffic Congestion Assessment and Research for Improving a Technical Standards (기술논문 - 해상교통혼잡도 평가의 현황과 기술 기준 개선을 위한 연구)

  • Um, Han-Chan;Jang, Woon-Jae;Cho, Ik-Soon
    • Journal of Korea Ship Safrty Technology Authority
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    • s.32
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    • pp.72-83
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    • 2012
  • 중대한 해양사고를 예방하고 잠재적인 해양사고의 원인을 제거하기 위하여 해상교통안전진단 제도가 "해상교통안전법" 개정('09. 5. 27)을 통해 정식 제도화되었다. 법 시행 이후 수행된 연구 중 하나인 '해상안전진단제도의 기술기준 및 고도화 연구'에서는 관련 평가 중 하나인 해상 교통혼잡도 평가에 사용되는 환산교통량 및 표준선이 현재 선박의 대형화 및 고속화 추세를 반영하고 있지 못함을 제시, 개선의 필요성을 말하였다. 이에 먼저 관련한 일본의 이론과 국내 진단대행업자의 평가 이론 현황을 파악 분석한 바, 이론 및 진단대행업자 별로 분석요소들을 다르게 사용하고 있어 표준화의 필요성을 발견하였고 또한 2010년 선박 입출항 통계를 이용한 선박현황을 분석한바 이론에서 사용하는 표준선과는 상당이 차이가 있음이 나타났다. 이후 관련 개선을 위한 기술기준(안)을 제안하여 전문가들의 의견 수렴과 이를 분석한 결과, 비록 소수의 상반된 의견이 있었지만, 표준선 변경에 따른 환산교통량 변화가 해상교통혼잡도에 미치는 영향은 그리 크지 않음을 알 수 있었다. 마지막으로 평가관련 개선을 위한 최종 기술기준(안) 및 앞으로 발전방향을 제시하여 해상교통 혼잡도 평가 발전을 위한 연구기반을 마련하고자 하였다.

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Study on Improvement in Reliability of Measurement and Analysis for Polycyclic Aromatic Hydrocarbons in the Atmosphere (대기 중 다환방향족탄화수소(PAHs)의 측정.분석 신뢰도 향상에 관한 고찰)

  • Lee, Min-Do;Lim, Yong-Jae;Lee, Sang-Uk;Kong, Boo-Joo;Lee, Sang-Deok;Han, Jin-Seok
    • Journal of Korean Society for Atmospheric Environment
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    • v.23 no.5
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    • pp.515-525
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    • 2007
  • In this study, various techniques for measurement and analysis of PAHs in the ambient air were verified in order to select a more reliable method. Sampling and analysis of PAHs were done by the EPA TO-13a method. QA/QC of the measurement was conducted to minimize errors in sampling and analyzing processes. The linearity of calibration curve of the PAH standards was good ($R^2{\geq}0.99$). Audit accuracy was evaluated using 5 internal standards of PAHs ($Naphthalene-d_8,\;Acenaphthene-d_{10},\;Phenanthrene-d_{10},\;Chrysene-d_{12},\;Perylene-d_{12}$). Relative standard deviations of the internal standard of the PAHs were ranged from 6.22% for $acenaphthene-d_{10}$ to 8.11% for $chrysene-d_{12}$. To evaluate the surrogate recoveries, two field surrogate standards of PAHs ($fluoranthene-d_{10},\;benzo(a)pyrene-d_{12}$) and two extract surrogate standards of the PAHs ($fluorene-d_{10},\;pyrene-d_{12}$) were spiked into all samples before field sampling and sample extraction, respectively. Recoveries of field the surrogate standards ranged from $80.4{\pm}12.2%$ for $fluoranthene-d_{10}$ to $66.2{\pm}12.8%$ for $benzo(a)pyrene-d_{12}$. Extraction recoveries of the surrogate standards ranged from $70.4{\pm}10.2%$ for $fluorene-d_{10}$ to $77.6{\pm}10.8%$ for $pyrene-d_{10}$. The detection limit of benzo(a)pyrene among 16 PAHs standards for quantitation was 20 pg.

A Study on the Assessment of the Marine Traffic Congestion and the Improvement of a Technical Standards (해상교통혼잡도 평가현황 분석을 통한 진단기술기준 개선연구)

  • Um, Han-Chan;Jang, Woon-Jae;Cho, Kyung-Min;Cho, Ik-Soon
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.18 no.5
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    • pp.416-422
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    • 2012
  • To prevent serious maritime accident and eliminate the cause of the potential maritime accidents, Maritime Safety Audit Scheme was formally institutionalized through amendment of Maritime Traffic Safety Act(May 27, '09). At the initial step of the enforcement of the law, it has risen the necessity of amending the present institution concerning with the range of applicable business, method of practice, detailed technical standards in the assessment articles, etc. Among them, the assessment of marine traffic congestion has been practiced as a mandatory assessment article, but it is analyzed that the assessment doesn't reflect current variation of ships' size and its speed. By analyzing the status of assessments on marine traffic congestion so far and collecting experts' opinion, this paper suggests draft amendments to improve technical standards on the assessment of marine traffic congestion.