• Journal of Information Technology Applications and Management
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• 제25권3호
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• pp.29-41
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• 2018

The purpose of constructing university information system is for improvement in diversification and throughput of information, streamlines business processes, rapid exchange of information, sharing of information, decision-making information, and securing educational facilities. Similar to business information technology system, university information system does not have a review system for sharing and overlapping investment of information. Due to the lack of project management for outsourcing and vulnerability of system suitability, system audit is absolutely needed for the university information system. This paper especially focuses on an operational phase in the audit of university information system. Additionally, we proposed operating model and checklists of the university information system based on Management Guidelines of ITIL V3 Operational and Information System. We derived the checklists of operation audit by each domain of service strategy, service design, service transition, service operation, and continual service improvement. As the result, this study appear to have more than average satisfaction the suitability results were.

• 디지털산업정보학회논문지
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• 제6권2호
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• pp.233-245
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• 2010

This paper proposes security architecture, security audit framework, and audit check item. These are based on the security requirement that has been researched in the information system audit. The proposed information security architecture is built in a way that it could defend a cyber attack. According to its life cycle, it considers a security service and security control that is required by the information system. It is mapped in a way that it can control the security technology and security environment. As a result, an audit framework of the information system is presented based on the security requirement and security architecture. The standard checkpoints of security audit are of the highest level. It was applied to the system introduction for the next generation of D stock and D life insurance company. Also, it was applied to the human resources information system of K institution and was verified. Before applying to institutions, system developers and administrators were educated about their awareness about security so that they can follow guidelines of a developer security. As a result, the systemic security problems were decreased by more than eighty percent.

• 한국컴퓨터정보학회지
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• 제11권1호
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• pp.9-17
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• 2003

우리나라에서도 정보통신부는 국가 및 공공기관의 전산망 품질수준을 제고하고 효율적인 정보시스템 구축을 지원하기 위해 공공부문 정보화사업에 대한 감리 제도의 활성화, 정보시스템 감리 자격제 도입, 민간 감리 기관의 육성 등을 주요 내용으로 하는 $\ulcorner$정보시스템 감리 제도 도입계획$\lrcorner$ 을 마련해 본격 시행에 들어가기로 했다. 정통부가 이번에 정보시스템 감리제도를 크게 강화하기로 한 것은 최근 들어 국가 및 공공기관을 중심으로 정보시스템 분야의 감리 수요가 폭발적으로 증가하고 있음에도 불구하고 한국전산원에 감리 업무가 집중되고 있어 공공부문의 감리 수요를 충족시키기 힘든 데다 국가정보화 사업에 대한 감리 제도의 도입 필요성이 점차 높아지고 있기 때문으로 풀이된다. 정통부는 감리제도를 활성화하기 위해 공공부문 정보시스템 감리를 정보화사업과 연계해 제도화한다는 방침을 세우고 공공부문 정보화사업에 대한 감리를 주관기관의 판단에 일임하되 정보화 추진위원회가 정한 국가적인 중요 사업에 대해선 감리를 의무화하기로 했다. 이에 대해 내. 외부 감사중 내부감사에 대해 그 내용을 파악해 보자는 데 그 목적이 있다.

• 선박안전
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• 통권32호
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• pp.57-71
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• 2012

Recently, the navigation risk is increasing significantly with growing of vessels' volume and propelling marine facilities, water bridges and port development etc. At this point of time, the Ministry of Land, Transport, and Maritime Affairs introduced the Maritime Safety Audit(MSA) in amendment of the Korea Marine Traffic Law. audit results were survey for the last two years. As a result, appropriate certificate appears 11% among audit report, is an urgent need for improved quality of audit reports. This study is aimed to propose about Audit Personnel Education & Training System. To these solve, this paper analyzed the tendency of Audit Personnel Training. And also the opinions of user and experts were investigated and analyzed using Questionnaire survey methods. As a result, this paper was suggested, the construction of Audit Personnel Training System and the curriculum and training contents for 5-days of basic course, 2-days of expert course, 3-days of Qualification Maintain course.

• 정보처리학회논문지D
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• 제11D권7호
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• pp.1467-1476
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• 2004

정보시스템의 위험 및 역기능 방지와 더불어 정보시스템의 품질을 제고하기 위한 정보시스템 감리에 대한 중요성과 그 수요가 증가하고 있다. 더불어 감리내실화와 신뢰성제고를 위한 기술연구와 제도연구도 지속적으로 수행되어왔다. 그러나, 감리의뢰기관이 감리에 대한 본질적 측면의 이해 부족, 감리인의 자질 및 신기술에 대한 이해 부족과 대상업무파악 미흡으로 형식에 치우치는 측면이 있어 정보시스템 감리의 서비스 품질이 상대적으로 취약하여 감리의뢰기관이나 피감리 기관으로부터 신뢰를 얻지 못하고 있다. 본 연구에서는 감리서비스 품질요인과 감리품질간의 관계를 규명하고, 나아가서 감리품질과 고객만족도간의 관계를 규명하고자 하였다. 연구결과, 감리인의 감리능력, 대응성은 감리품질에 유의한 영향요인이며, 또한 감리품질은 감리만족도에, 그리고 감리인의 감리능력, 신뢰성, 대응성이 감리만족도에 유의한 영향을 미치는 것으로 밝혀졌다.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.167-178
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• 2004

Different from traditional development methodologies like waterfall model, the CBD (component based development) methodology relies on a building block approach in the design and development of information system. The audit procedure and checklist for the traditional IS development methodology are required to be modified to be suitable for CBD. This research reviewed IS audit guidelines for the existing development process and analyzed multiple projects that employed the by component based development process. For the purpose of this study, we chose a governmental project and a next-generation IS project of a financial agency as sample cases. By comparing existing IS audit checklists and items actually reviewed in audit projects, this study identified appropriate check items for the CBD-centric audit program. New items were proposed as additional items such as project control in management phase, usage case and conceptual model establishment, component evaluation and design, in implementation phase, and so forth. The result of the research provides new guidelines for the audit CBD projects for the purposed of increased efficiency and qualify of application development projects.

• 경영과정보연구
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• 제7권
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• 융합정보논문지
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• 제11권9호
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• pp.75-83
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• 2021

본 연구는 품질관리업무 전담자 제도 도입이 회계법인의 감사품질에 미치는 영향을 실증적으로 분석하였으며, 현재 시행 중인 상장회사 감사인 등록요건의 주요 내용인 품질관리제도 구축의 중요성을 확인하였다. 본 연구에서 감사품질은 선행연구를 따라 재량적 발생액을 이용하여 측정하였고, 품질관리 전담자가 존재하는 회계법인과 품질관리 전담자가 없는 회계법인의 감사품질과 품질관리 전담자 제도 도입 전후 즉, 2015 회계연도 이전과 2016 회계연도 이후의 감사품질을 비교하여 품질관리 전담자 제도가 회계법인의 감사품질에 유의한 영향을 미치는지를 분석하였다. 본 연구의 실증결과를 요약하면, 첫째, 품질관리 전담자가 존재하는 회계법인의 감사품질이 품질관리 전담자가 없는 회계법인의 감사품질보다 우수하다는 것을 확인하였다. 둘째, 품질관리 전담자 제도도입 후 회계연도의 감사품질이 도입 전 회계연도의 감사품질보다 우수하다는 것을 확인하였다.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

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