• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.137-148
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• 2020

The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

• Journal of Digital Convergence
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• v.10 no.11
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• pp.11-27
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• 2012

The purpose of this study was to suggest a guideline for systematic and practical critical success factors of the External IT audit. For this purpose, an integrated conceptual model is developed considers that the service quality, and the IS(Information Systems) success with a contingency viewpoint. The model is tested using 254 data of IS projects which procured the external IT auditing service in public sector of Korea. The results of this study are as follows. First, service quality attributes of responsiveness, reliability, and tangibility have positive influence on IS implementation process quality. Second, the external IT audit quality obviously contributes to IS implementation success considering both IS implementation process quality and IS system quality. However it has positive influence on the process quality directly and the system quality indirectly.

• Journal of Information Technology Services
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• v.14 no.4
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• pp.105-120
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• 2015

Enterprise should determine the adoption and utilization of information systems would be a great help to increase management performance. So, it maintains continually the budget and the investment for informatization. However, there is a limit to clarify whether the investment in informatization is contributed to create business opportunities through corporate competitiveness certainty or not. We tend to recognize the information system as a simple means to support common business rather than being used to achieve the company's business performance and to remain competitive. It is not an easy problem for the quantitative evaluation and analysis on the effect of intangible, such as management performance measurement by introducing computerization project. Informatization level evaluation model for the harsh business environment, specifically the Small and Medium Enterprise is lacking. In this paper, we proposed the audit evaluation model of an Small and Medium Enterprise informatization level based on system quality, information quality, user satisfaction, and IT business contribution. The proposed audit evaluation model was evaluated in the information system users, and verified the suitability throughout the survey of the audit professionals.

• Proceedings of the KSR Conference
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• 2008.11b
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• pp.1907-1915
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• 2008

Recently the assurance of railroad safety is very important issue in KOREA because there are lots of changes in the railroad industries. The Railway Safety Act was established in order to cope with these changes effectively and prevent the railroad transportation accidents. According to this law, Korea Transportation Safety Authority (KOTSA) has been entrusted with 'Integrated Railroad Safety Audit (IRSA)'. Even though newly introduced IRSA is conducted smoothly, it is necessary to study the methodology and criteria of the state's safety audit system in other fields to improve the efficiency. In ICAO (International Civil Aviation Organization) Safety Management Manual, a state's safety programme embraces those regulations and directives for the conduct of safe operations from the perspective of aircraft operators and those providing air traffic services(ATS), aerodromes and aircraft maintenance. The safety programme may include provisions for such diverse activities as incident reporting, safety investigations, safety audits and safety promotion. To implement such safety activities in an integrated manner requires a coherent SMS(Safety Management System). In this paper, to improve the efficiency of IRSA, we investigated the ICAO's the State's Aviation Safety Audit Systems and ICAO Safety Management Manual. And through the result of investigation, we proposed the improvement concept of IRSA.

• Information Systems Review
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• v.10 no.1
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• pp.165-191
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• 2008

Traditionally, information systems audit has been carried out by the auditors. So the main focuses of audit are managerial point of view, such as finding errors or missing functions. The final purpose of audit, however, is to help the organization to make better decision through better information services. So we felt that managerial point of audit should be extended to include the factors that increase the competitiveness of organization. To accomplish this goal, new factors that reflect the ideas of three groups, users, developers in addition to auditors. First, by adopting the ideas from service quality evaluation area, we develop six items and 24 indexes for information systems audit. Second, we separate the audit related parties into three groups, users, developers and auditors. The main reason is that major concerns of three groups to the system will be different considerably. Third, we quantified the weights of each group to each 6 items and 24 indexes using Analytic Hierarchy Process. Fourth, the resulting weights of each item are found to be different by the group, and possible reasons are analyzed.

• Proceedings of the IEEK Conference
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• 1998.10a
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• pp.269-272
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• 1998

The disks containing all the system software-OS(Operating System), application program, and DB(Data Base)-happen to be broken. This happens not only to general computer systems but also to electronic switching system. In the electronic switching system, this causes the essential data and software needed for operating the system to be damaged and is fatal to services, so that they should be recovered as soon as possible. Especially the data, having the information of subscriber, trunk, prefix, and system configuration should be receovered preferentially. To manage this situation, the system should let the operator know that the data are damaged and recover the damaged data. This paper shows a way of recovering this damaged data, the object data of audit, the structure of DBMS and the implementation of audit in the case of the domestic high capacity electronic switching system, TDX-10A.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.2
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• pp.211-219
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• 2019

Accomplishing information system, techniques, methodology have been studied continuously and give much help to auditors who are using them. Additionally audit report which is the conclusion of accomplishing ISA(information system audit), has law of a basis and phase with ITA/EA Law(Electronic Government Law). This paper is for better quality of ISA report. But it has more errors about sentence and Grammatical structures. In this paper, to achieve quality improvement objectives, it is necessary to recognize the importance of an audit report by investigating on objectives, functionality, structures and usability of a report firstly, and a legal basis, the presence of report next. Several types of audit reports were chosen and the reports errors were divided into several categories and analyzed. After grasping reasons of those errors, the methods for fixing those errors and check-lists model was provided. And based on that foundation, the effectiveness validation about real audit reports was performed. The necessity for efforts to improve the quality of audit reports was emphasized and further research subject(AI Automatic tool) of this paper conclusion. We also expect this paper to be useful for the organization to improve on ISA in the future.

• Journal of Korean Society for Quality Management
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• v.37 no.2
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• pp.12-21
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• 2009

Organizations worldwide have implemented quality management system, ISO 9001:2000 and environmental management system, ISO 14001:2004. Researches have been conducted regarding occupational health and safety management system, integration of these management systems, and extension to corporate social responsibility and sustain ability management system, ISO 26000. This paper examines quality and environment management systems for machinery and metal companies using audit results. We perform statistical tests to see if there are any significant differences of minor nonconformities for requirements of ISO 9001:2000 and ISO 14001:2004 based on implementation motive, operating periods, and organization's size. We also present causes and reasons for statistical differences and minor nonconformities to use as references for implementing efficiently quality management system and environment management system.

• Journal of Navigation and Port Research
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• v.35 no.4
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• pp.281-287
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• 2011

According to the Marine Traffic Safety Law, revised in 2009, Marine Traffic Safety Audit is introduced to secure the safe navigation, to prevent the marine accident and to maximize the efficiency of the port. In this audit system, marine traffic safety assessment is the most important scheme because the primary purpose of the audit system is to identify potential risk elements affecting safe navigation. Even though the reliability of audit result depends on the selection of assessment models, there are no independent assessment models for Korean coastal waters and most of models used in Korea currently are developed by foreign countries. Therefore, the development of the independent assessment model for Korean coastal water is required. This study, prior to the development of independent assessment model, aims to provide a basic data by comparing two foreign assessment models in Ulsan port area with marine accident statistics data.

• Proceedings of the SAREK Conference
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• 2008.11a
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• pp.505-510
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• 2008

Improving energy efficiency is the important thing of energy saving strategies that was shown up result of IEA meeting and the G8 Summit. Energy audit was started in 2006 that Korea government policy for improving energy efficiency. Who used over 2,000toe/yr(tons of oil equivalent per year) energy consumption has to perform energy audit program of obligation every five years with auditing company. HANMI C&E as a company authorized by Government has diagnosed various type building. This case studies are chosen to best practices by KEMCO. This studies present efficient recommendation methods for improving system performance.