• 한국IT서비스학회지
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• 제4권2호
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• pp.23-32
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• 2005

Information system audit of Korea is different from that of the United States of America, Japan and so on. Information system audit improves the quality of information system. Information system audit of Korea carried out administrative branches. Recently Public sides required ordinary audit frequently. The reason is that the risk of information system project has increased. Examined closely relation between audit quality and audit style such as ordinary audit, fixed period audit, residence audit, and responsibility audit. And, wished to examine closely relation between audit quality and customer satisfaction. As research result, being effect factor that audit style keeps in mind in audit quality, also, audit quality in audit satisfaction, and was proved that exert effect that ordinary audit, report to the responsibility audit or sense of responsibility state keeps in mind in audit satisfaction.

• 한국IT서비스학회지
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• 제11권2호
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• pp.213-228
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• 2012

The construction of the Geographical Information System(GIS) is continuously in progress, and with the diversification and complication of the system, the importance of its audit is further deepened. At this point in time, the information system audit has been obligatory as it has been stipulated in law, and the GIS audit has come to follow the criterion of the information system audit since it belongs to the information system audit category. However, it was found that there was a difference between the current information system audit standard and the former GIS audit standard, and the audit checking items for the efficient GIS audit is necessary. For this reason, this paper surveyed the characteristics of GIS in accordance with this necessity, analyzed the GIS audit checking items found in the audit performance guideline of the GIS audit standard, and studied the GIS development methodology through the related literature. In addition, this paper also elicited and proposed the audit checking items for the efficient GIS audit based on the findings of this paper. Finally, this paper confirmed the efficiency of the GIS audit checking items proposed here through the comparison of the actual cases of GIS audits.

• 한국시스템다이내믹스연구
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• 제12권3호
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• pp.25-46
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• 2011

Recently, performance auditing system of governmen is carried out as most promising framework of government audit. Performance audit by the Board of Audit and Inspection of Korea involves assessing the causes and effects of government policies, programs, and Institutions with the criteria of economy, efficiency, effectiveness. Performance auditing will contribute to strengthening the values of objective assessments of whether public resources are responsibly and effectively managed to achieve intended results. Nevertheless, there seems to be a problems appears in implementation of audit. That is the problems of tendency return to legitimacy audit which is result from the lack of strong approach and methodology. So, this study purpose to developing stronger audit concepts and methods that add to the process and framework of traditional performance auditing system. First, this study evaluates the limitation of current performance auditing system with the perspective of systems thinking. Second, this study analyzes the process and method of current system and develop the conceptual model of the Dynamics Audit System using the system dynamics methodology, which focused on the appropriate auditing process and framework.

• 한국IT서비스학회지
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• 제8권4호
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• pp.87-101
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• 2009

The current information system audit merely inspects a web based information system by focusing on checking items that are extracted from structured and information engineering model and object-oriented component model. As a result, the checking item of web contents and design is inadequate. This paper aims to extract audit framework in order to strengthen the audit of web contents and design during the development of the web based information system and to suggest checking items based on audit framework. For this, the web development process and web site evaluation model were studied, compared, and analyzed with the current information system development audit. From a result of the survey, it was found that the adequacy of the suggested audit framework and audit checking items is above the average value. It is believed that the suggested audit framework is helpful for the audit of web based information system.

• 한국IT서비스학회지
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• 제11권2호
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• pp.197-211
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• 2012

This paper describes how to derive audit criterion, audit domain, detail technology, and functional check items which are core of hospital information system, consisting of OCS, EMR, and PACS. Using the check items listed above, we investigated the objective validity for the construction audit of hospital information system. As a result, the derived audit criterion, audit domain, detail technology, and functional check items were verified as check items for audit. Since using the current audit check items of public area is insufficient to construct efficient, reliable, and stable hospital information system, we suggest adopting the hospital information system audit area, audit check items, and process that are presented in this paper.

• 디지털융복합연구
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• 제10권9호
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• pp.123-136
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• 2012

인터넷의 발전으로 웹 어플리케이션은 널리 사용되고 있지만, 웹 기반 정보시스템 구축을 위한 별도의 감리지침은 없는 상태이다. 정보화사업은 매우 다양한 특성을 포함하고 있기 때문에 웹 기반 정보시스템에 대한 감리모델이 필요하다. 따라서, 웹 기반 정보시스템에서 감리 효과를 높이고 품질강화를 위하여 웹기반 정보시스템 감리모형을 제안하였다. 감리점검항목은 기존 정보시스템 감리점검 프레임워크의 3대축을 준용하여 감리시점으로는 분석, 설계, 구현으로 정의하고, 감리영역은 컨텐츠, 디자인, 프로세스로, 감리관점 점검기준은 절차, 산출물, 성과를 기준으로 정의하였다. 또한 정보시스템 개발 방법론의 기존모델과 웹 기반 정보시스템 차이를 제시하고 웹기반 정보시스템 감리를 위한 감리영역별로 감리점검항목을 도출하였다. 도출된 감리점검항목을 설문조사를 통해 적합성을 검증하였고 도출된 감리점검항목을 적용시킨 개선된 감리점검모형을 제안하였다.

• 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.

• 산업경영시스템학회지
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• 제18권36호
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• pp.315-322
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• 1995

Quality audit is one of tools to evaluate the effectiveness and compliance of quality system. Quality system will be improved through quality audit. This paper describes the considerations such as audit team, audit process, audit checklist and auditor's communication skills to perform effective quality audit. The result of quality audit depends on the auditees attitudes. Thus, the auditor's manner is very important to gain a good audit result.

• 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.

• 한국컴퓨터정보학회논문지
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• 제17권4호
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• pp.173-184
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• 2012

정보시스템 감리의 의무화와 감리수요의 증가에 따라 정보시스템 감리의 품질 향상이 중요시되고 있으나, 현행 정보시스템 감리는 감리원의 경험 및 기술력, 그리고 주관적인 판단에 의존하는 바가 크며, 감리 이해 관계자로부터 감리결과에 대한 객관성및 신뢰성에 대한 불신감을 초래하고 있다. 더구나 지금까지 감리 객관성 및 신뢰성 확보를 위한 관련 연구 활동은 매우 미흡한 실정이다. 이에 본 논문에서는 정보시스템 감리평가를 위한 정량화 방법을 제시함으로써 정보시스템 감리의 준거성 객관성 신뢰성의 확보 및 향상을 통하여 전반적으로 감리의 품질향상에 기여하고자 한다. 본 논문에서 제시한 정량화 방법은 크게 평가영역 및 평가항목, 평가항목 점수산정의 2가지 영역으로 구성되어 있으며, 정보시스템 감리기준을 범용적으로 정보시스템 감리평가에 적용할 수 있는 정량평가 방법이다.