• Journal of Korean Society for Quality Management
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• v.46 no.3
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• pp.465-482
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• 2018

Purpose: This article aims 1) to propose improvement directions of the certification by recognizing the quality management practices based on the analysis of the audit results of the military contractors and 2) to suggest some ideas on quality audit planning preparation to help the government quality assurance representatives. Methods: Based on the nonconformity report of the defense quality management system (DQMS) requirements, frequently occurring requirement components are found and summarized. Three hypothesis testings are executed to check whether the maturity levels of the quality management systems are influenced by the company size, weapon tye, and company type, regarding the nonconformity frequency as dependent variable. Results: Nonconformity occurs most frequently in the order of product realization, measurement analysis and improvement, management responsibility, resource management, and quality management system. Nonconformity reduces when the company size increases, for the guided weapons, and in the defense companies. Conclusion: Since small-sized companies are inferior to larger companies with respect to the DQMS maturity level, more support should be provided to these small-sized companies which produce military supplies.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2012.06a
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• pp.364-365
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• 2012

A scoping system is ultimately aimed at accomplishing the efficient Maritime Safety Audit by enhancing the MSA and thus now it's necessary to consider introducing the scoping system to MSA in more positive way. However, system design which will be optimized to MSA needs to be developed in such a way of analyzing the domestic environmental impact assessment system as well as comparing with the current operation of scoping system in foreign countries.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Journal of Information Technology Services
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• v.12 no.4
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• pp.219-234
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• 2013

We introduced a framework of information systems audit methodology and applied to IS projects based on RFID/USN in six public organizations in South Korea. An analysis of five IS implementation projects shows the iterative technical specific risks are disclosed. The key 14 risk factors categorized into 4 classifications (Project Management, application, database, system architecture) which are based on the established IT audit framework in order to extend to the technology (RFID/USN) specific framework and apply to the other case as well. The implications of these findings for audit research and practice are discussed.

• Fire Science and Engineering
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• v.27 no.6
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• pp.115-121
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• 2013

Industrial facilities are becoming bigger and more up to date, And a kind of the hazardous material used in the industrial filed is diversified. Therefore, serious accidents such as leakage of toxic materials, fire and explosion, is continuously occurred. There is Process Safety Management (PSM) system of the several preventive systems, but it is supposed to be a limitation to ensure safety or huge PSM industrial sites where have potential to catastrophically invisible and unexpected risks because it is still being managed by instruction and inspection of authority having jurisdiction other than self-regulating management differing from the primarily aim of PSM system. To verify safety management system of work-place, supplementation of existing system is urgently required. In this study, it suggests that PSM self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-control safety through efficient self-audit management and improving the existing system and improving the existing as verifying the system there of, as well as studying methods which can support institutionally.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.13 no.3
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• pp.81-90
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• 2003

The presence of the intrusion is judged by intrusion detection system based on the audit log and the Performance of this system depends on how correctly and effectively it has been described about the intrusion pattern with audit log. In this paper, the relativity concerning intrusion is demonstrated among the information those are ‘System call, Network packet and Syslog’ and the related pattern of the state-transition-based method and those rule-based pattern is identified. By applying this correlation to them, the accuracy rate of detection was able to be improved. Especially, the availability of detection with correlation pattern through Covert Channel detection test has been substantiated.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.45 no.2
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• pp.1-11
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• 2022

In this paper, we investigate the requirements of QPA(Quality Process Audit), which is a process quality audit system for secondary defense contractors, compared with those of DQMS(Defense Quality Management System). And evaluate whether the deployment of QPA meets the DQMS certification requirements through the case example of Company H. The evaluation items of QPA are composed of five categories such as Material Management, Incoming Inspection, Manufacturing Process, Product Evaluation, and Packaging Management. The QPA requirements are mainly related to the chapter 7(support) and chapter 8(operation) of DQMS standards. In this view point, QPA can be expected as an effective audit for suppliers preparing for DQMS certification. In the case example, we evaluate the results and effects of improvement due to QPA and compare it with the case of DQMS. QPA can be used as appropriate quality management standards of secondary and tertiary defense contractors and can provide the basis guidelines for the preparation of implementation steps in DQMS certification.

• Information Systems Review
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• v.11 no.1
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• pp.85-106
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• 2009

Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.

• The Journal of the Korea Contents Association
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• v.15 no.12
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• pp.193-203
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• 2015

This study aims to analyze why South Korea has not used audit system but examination system and suggest policy reform for the system on the institutional context perspective. Institutional context is structured down to institutional legacy, motives, institutional constraints, actors' roles, and changed institution. I researched the literature on the subject and collected research materials from the Department of the Treasury and Audit Office website of New Zealand, Australia, United Kingdom, United States and South Korea. These were analyzed using for suggesting realistic and effective policy. Analysis showed that South Korea has used examination system due to institutional constraints and tried to increase reliability of financial statements by enlarging the meaning of examination, strengthening the ability of the Board of Audit and Inspection, enacting government examination standards, and making a comprehensive public announcement. Comparing with other countries where government audit systems are applied, there are still some vulnerable points in South Korea. In order to make up for the shortcomings, this study suggests several points: strengthening the ability of actors; systemizing internal control; expressing opinion; making a more comprehensive public announcement. It would be desirable for making further detailed studies of the points.

• Proceedings of the Korean Association of Geographic Inforamtion Studies Conference
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• 2002.03b
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• pp.11-24
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• 2002

Many GIS systems are not to be trusted becuase many GIS project managers often fail to notice importance of GIS data Construction. With this reason, it is a lively discussion on GIS administration system's adaption. The definition of GIS administration system is not clear, but GIS administration system generally is devided information system administration, audit guideline for the data construction of GIS. Audit guideline for the data construction of GIS. GIS data construction's goals are logical and reasonable action policy of GIS data construction in widespread filed, the other goal is creation of product to the purpose exactly. Audit guideline for the data construction of GIS is composed of optimum of GIS data construction's planning, optimum of GIS data construction's activity, optimum of GIS data quality management, optimum of consultations of GIS data construction, GIS data audit. GIS data audit is the phase of detection product's potential error in each level. GIS data audit is composed of filed examination or filed verification, examination with the naked eye, screen verification, program verification, auto verification. GIS information system's efficiency is linked with auto verification system's function variety, accuracy. this paper offer introduction of Audit guideline for the data construction of GIS, efficient auto verification program