• Journal of Internet Computing and Services
• /
• v.18 no.3
• /
• pp.71-83
• /
• 2017

In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

• Journal of agricultural medicine and community health
• /
• v.29 no.1
• /
• pp.147-161
• /
• 2004

Objectives: There are many habitual drinking in rural area. So it is the key point of drinking control policy in rural community to understand the drinking behavior in leisure time and to have an appropriate screening method for problem drinking. CAGE and AUDIT are famous screening tools for problem drinking and alcoholics. Even though there are some studies to validate CAGE and AUDIT which translated in Korean, they were not studied with community based population but with hospital based patients. In this study we assessed the usefulness of CAGE and AUDIT for selecting problem drinking in a rural population, and compared problem drinkers with normal group about spending leisure, Methods: The study subjects were 120 residents over 20 years old who lived in 3 districts in Dong-San Myun near Chun-chon city. We made up questionnaire by interview from Feb. 13 to 19, 2004. Results: The mean age of study population was 66.01 .26 years old. Defining the problem drinking as more than 12 score in AUDIT and more than 2 score in CAGE, the proportion of problem drinker was 30.600 and 28.9% respectively. This proportions were higher than those of other national wide studies. There were significant difference in drinking frequency per week and amount per one episode between problem drinker and normal group. Experience about driving, accident, injury, disturbance in working and quarrel after drinking were also significantly different. Problem drinker were more tolerable to the bad social culture about drinking (eg. force to drink, bad drunken habit. overdrinking, drinking relay etc.) than normal group. Watching TV and playing with neighborhood were most frequent method of spending leisure in this study population, normal male group exercised more frequently in leisure time than problem drinker. Conclusions: It may be useful to use CAGE and AUDIT score for screening problem drinking in rural community. Appropriate utilization of leisure time may he important for control of problem drinking in rural area.

• Asian Pacific Journal of Cancer Prevention
• /
• v.14 no.5
• /
• pp.2829-2834
• /
• 2013

The objective was to analyze the radiotherapy (RT) practice at the cancer centre of a tertiary academic medical institution in Delhi. This audit from an Indian public institution covered patient care processes related to cancer diagnosis, integration of RT with other anti-cancer modalities, waiting time, overall treatment time, and compliance with RT. Over a period of one year, all consecutively registered patients in radiotherapy were analyzed for the audit cycle. Analysis of 1,030 patients showed median age of 49.6 years, with presentation as stage I and II in 14.2%, stage III and IV in 71.2% and unknown stage in 14.6%. A total of 974 (95%) were advised for RT appointment; 669 (68.6%) for curative intent and 31.4% for palliation. Mean times for diagnostic workup and from registration at cancer centre to radiotherapy referral were 33 and 31 days respectively. Median waiting time to start of RT course was 41 days. Overall RT compliance was 75% and overall duration for a curative RT course ranged from 50 days to 61 days. Non-completion and interruption of RT course were observed in 12% and 13% respectively. Radiotherapy machine burden in a public cancer hospital in India increases the waiting time and 25% of advised patients do not comply with the prescribed treatment. Infrastructure, machine and manpower constraints lead to more patients being treated on cobalt (74%) and by two-dimensional (78%) techniques.

• Journal of the Korea Society of Computer and Information
• /
• v.15 no.4
• /
• pp.107-118
• /
• 2010

The user interface is the medium, which provides the users to have an access to the web-based information system. The user interface is the means of improving usability and accessibility for the user, as well as being the core component in the web-based information system. In this paper, the audit framework of the user interface was developed to upgrade the usability and accessibility; it was based on the three basic components of the current audit framework in the web-based information system. At the time of an audit, the UI process of the 'Analysis', 'UI Design', 'UI Production', and 'Test' was defined, which was analyzed through the web development methodology. Also, for the area of an audit, the 'Information', 'Design', and 'Technology' were defined by the analysis of the components that makes up the user interface, From the view of an audit, the standard criteria of an assessment were set as 'Usability', 'Accessibility', and 'Cross Browsing'. Through the framework that was proposed in this paper, practical audit applies the performed examples. By this, the efficiency of the proposed framework was verified.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
• /
• 2019.05a
• /
• pp.242-243
• /
• 2019

The IMO introduced the voluntary audit system (VIMSAS) in 2005 and conducted audits of 67 member states. The audit (IMSAS) of Republic of Korea is scheduled to take place in July 2020, and it is time to thoroughly prepare for the audit to minimize the Findings and Observations and provide best practices for the implementation and enforcement of IMO conventions to ensure safety of life at sea and protection of the marine environment. In this paper, major findings and observations were analyzed for the IMSAS audit results, which were forced into force in 2016, and a comprehensive strategy was developed based on the audit analysis results of other member countries.

• The Journal of KAIRB
• /
• v.5 no.1
• /
• pp.14-20
• /
• 2023

Purpose: To obtain fundamental data on selection tools for an internal audit and develop a new guideline. We scored the indicated points from the internal audit, identified the research progress and problems that occurred, and confirmed the validity of the risk factors involved. Methods: Of the 63 internal audits conducted by Keimyung University Dongsan Hospital from 2014 to 2021, we analyzed 55 clinical trials with an inspection checklist. We excluded 8 that failed to transfer data and refused to comply with the internal audit. The statistical summary of the collected data was verified and interpreted by using frequency analysis and a chi-square test. Result: Of total 55 cases included in the internal audit, sponsor-initiated trial (SIT) was 63.6% (vs. investigator-initiated trial [IIT]), clinical trial for investigational drug was 71.0% (vs. nonclinical or clinical trial for investigational device), domestic multicenter trial was 60.0% (vs. single center or multinational multicenter trial), and trial requisition for MFDS approval was 69.1% (vs. exception for MFDS approval). The 10 areas of the clinical trial inspection checklist (reports, protection of subjects, compliance with protocols, records, management of investigational drug and/or device, delegation of duties, qualification of investigators, management of specimen, contract-agreement and approval of protocols, and preservation of recorded documents) were weighted between 2 to 5 points. The average of the total points was 16.09±13.2 and 20 clinical trials were above the average. As a result of comparing the average of the total points weighted by year, the highest score was in 2020. The 4 factors that play significant roles in determining the internal quality were (1) principal subjects that initiated the clinical trials (p=0.049), (2) type (p=0.003), (3) phase of clinical trials (p=0.024), and (4) number of registered subjects reported at the time of continuing deliberation (p=0.019). Of the 10 areas of the clinical trial inspection checklist, 'record' was the most inappropriate and insufficient. We found more indicated points; the quality of performance declined in IIT, nonclinical trials, and other clinical trials that were not in phase I1-IV4, and the study of more than 30 registered subjects at the time of continuing review. Conclusion: If an institution has an internal audit selection tool that reflects the aforementioned risk factors, it will be possible to effectively manage high-risk studies; thereby, contributing to an efficient internal audit and improving the quality of clinical trials.

• Journal of KIISE:Computing Practices and Letters
• /
• v.10 no.2
• /
• pp.146-155
• /
• 2004

Currently most of commercial operating systems contain a high-level audit feature to increase their own security level. Linux does not fall behind the other commercial operating systems in performance and stability, but Linux does not have a good audit feature. Linux is required to support a higher security feature than C2 level of the TCSEC in order to be used as a server operating system, which requires the kernel-level audit feature that provides the system call auditing feature and audit event. In this paper, we present LxBSM, which is a kernel module to provide the kernel-level audit features. The audit record format of LxBSM is compatible with that of Sunshield BSM. The LxBSM is implemented as a loadable kernel module, so it has the enhanced usability. It provides the rich audit records including the user-level audit events such as login/logout. It supports both the pipe and file interface for increasing the connectivity between LxBSM and intrusion detection systems (IDS). The performance of LxBSM is compared and evaluated with that of Linux kernel without the audit features. The response time was increased when the system calls were called to create the audit data, such as fork, execve, open, and close. However any other performance degradation was not observed.

• Journal of the Korean Mathematical Society
• /
• v.51 no.4
• /
• pp.735-749
• /
• 2014

This paper studies the asymptotic behavior of the finite-time ruin probability in a jump-diffusion risk model with constant force of interest, upper tail asymptotically independent claims and a general counting arrival process. Particularly, if the claim inter-arrival times follow a certain dependence structure, the obtained result also covers the case of the infinite-time ruin probability.

• Korean Management Science Review
• /
• v.12 no.2
• /
• pp.129-146
• /
• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.32 no.1
• /
• pp.109-122
• /
• 2022

The purpose of information security activities is to reduce large-scale material and human accidents that are concerned about hacking damage to important systems, such as control systems, through periodic preventive activities in addition to finding the cause and taking follow-up measures after damage caused by hacking. For this reason, although each institution is using a security work audit model in accordance with the relevant regulations, it is not easy to conduct company-wide inspection activities due to the constraints of manpower and time. Therefore, in this paper, we will analyze the major vulnerabilities of public institutions over the past 10 years and present a security audit model that can perform efficient security activities compared to the models for domestic and foreign security audits.