• Journal of Information Technology Services
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• v.3 no.1
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• pp.117-126
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• 2004

In this study an evaluation method is proposed, with the strong relationship between the ante and post audit works evaluation. The ante evaluation does in general and systematic ways, with past audit results and proposals. The criteria-based evaluation is used for the audit activities and outputs. The critical success factors for the projects applies to the activities evaluation and product evaluation framework to the output. The ante and post evaluation have the cross evaluation items to be the whole and continuous one. Eighteen common evaluation items are derived, with their own evaluation elements in detail, which have only differences of the actually done and expectations between the ante and post. The proposed evaluation makes the ante and post one to be related with each other in a systematic and objective ways, to enhance the reliability of audit results and effectiveness of the audit.

• KIPS Transactions on Software and Data Engineering
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• v.5 no.9
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• pp.425-432
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• 2016

As the importance of information audit is getting bigger, the public corporations invest many expenses at information system audit to build a high quality system. For this purpose, there are much research to proceed an audit effectively. In database audit works, it could audit utilizing a variety of monitoring tools. However, when auditing SQLs which might be affected to database performance, there are several limits related to SQL audit functionality. For this reason, most existing monitoring tools process based on meta information, it is difficult to proceed SQL audit works if there is no meta data or inaccuracy. Also, it can't detect problems by analysis of SQL's syntax structure. In this paper, we design and implement the SQL Inspector using ANTLR which is applied by syntax analysis technique. The overall conclusion is that the implemented SQL Inspector can work effectively much more than eye-checked way. Finally, The SQL inspector which we proposed can apply much more audit rules by compared with other monitoring tools. We expect the higher stability of information system to apply SQL Inspector from development phase to the operation phase.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• Proceedings of the Safety Management and Science Conference
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• 2009.11a
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• pp.373-385
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• 2009

In business aspects, the corporate usually confronted with various risks. such as the management problems of the quality, the environment, the safety & health, the ethics, and the social responsibility. Overall monitoring of these aspects is required to the top manager ceaselessly. In the past ways, for these problems, the government has been controlled the corporate to keep them. But nowadays, the needs of self management of these topics is rising up for the business continuity especially to the multi-national corporate. To prove their soundness they issued the management status report periodically. Internal audit will works not only the self confirming tool but also the best supporting tool for the policy managements in such circumstances. So, an effective internal audit will lead the business continuity management to the future.

• Proceedings of the Korean Society of Computer Information Conference
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• 2013.07a
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• pp.325-327
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• 2013

Although, there are so much information for telecommunication companies to manipulate and handle. there are still many side-effects in the field of completeness while transmitting information among information systems. Especially, works related to End-to-End Reconciliation bring about side-effects. In this research, we establish a proposed model for end-to-end analysis. After an experiment in a business company, we analyze its experimental results.

• Biomedical Science Letters
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• v.22 no.3
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• pp.65-74
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• 2016

The critical aspects of biosafety and bio-containment have been increasingly important in recent years. Biological agents involved in biological research projects at the Nanyang Technological University (NTU) Singapore are usually those with low risks. Biosafety level 2 or BSL 2 laboratories are widely used. However, biosafety measures which refer to the implementation of laboratory practices and procedures, specific construction features of laboratory facilities and safety equipment must be in place to reduce the exposure of laboratory personnel, the public or the environment to potentially infectious agents or other biological hazards. It is also required to pay more attention to laboratory-acquired infections (LAIs) which may occur in research laboratories, clinical laboratories or animal facilities. BSL 2 audit and certification program is implemented as an internal exercise covering laboratories in the university where biological agents are handled or biological research works are carried out. We have put some efforts to raise biosafety standards university-wide in both laboratory infrastructure and laboratory practices to a higher level. Common audit findings are briefly discussed in this presentation.

• Journal of the Korean Society of Marine Environment & Safety
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• v.21 no.1
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• pp.18-24
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• 2015

To improve and modify the problems in Maritime Traffic Safety Audit(MTSA) Scheme, "Maritime Safety Research Center(MSRC)" in Korea Ship Safety and Technology Authority(KST) was designated as specialized institute for MTSA through general revision of "Enforcement of MTSA"(March 2012). However, the roles of the MSRC such as preliminary review of safety audit report, comments on target project and etc. had not been defined clearly on the related maritime safety laws compared with other specialized institutes in other similar audit scheme. In this research, the improvement strategies were proposed for development of specialized institute through SWOT analysis, gathering the opinion from related professions and also comparison with the roles and current status of operation in other similar specialized institutes. In conclusion, the 'Screen & scoping system', 'Consultant system' were proposed for efficient operation of the MTSA Scheme, and the systematic and operational improvements such as a revision of maritime safety lan and etc. were also suggested for integrated management about costal development works, development of specialized institute.

• Proceedings of the KSRS Conference
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• 2005.10a
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• pp.301-304
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• 2005

For detecting an intrusion based on the anomaly of a user's activities, previous works are concentrated on statistical techniques or frequent episode mining in order to analyze an audit data. But, since they mainly analyze the average behaviour of user's activities, some anomalies can be detected inaccurately. Therefore, we propose an anomaly detection method that utilizes an associative classification for modelling intrusion detection. Finally, we proof that a prediction model built from associative classification method yields better accuracy than a prediction model built from a traditional methods by experimental results.

• Journal of the Korea Safety Management & Science
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• v.6 no.2
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• pp.1-9
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• 2004

The chemical factory deals with dangerous element and more advance, human-error analyzes and becomes effective research for the country and region. This paper analysis the form of work-miss on human-error according to a safety accident for domestic chemical factory from 1999-2002. It include the present contents and raise issues human knowledge, behavior, judgment, sensibility as an important counter plan that makes the safety solution of work miss. For the point of view of human knowledge, it takes color standard for works to be effective in work place. For behavior, the test has been for risk Point of work place and infra worker movement, also the workers performed professional work as classify according to work. For judgement, the valuation sheet is reflected to minimize the human-error and the 3rd supervisor does a cross-check audit beforehand. For sensibility, it is applicable for human relations, information, communication by program to the consciousness and an attitude of worker-supervisor.

• Proceedings of the KIEE Conference
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• 2006.04a
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• pp.147-149
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• 2006

We designed an intelligent intrusion detection scheme that works based on target system's operational states and doesn't depend on humans' analysis. As a prior work, we presents a scheme to describe computer system's operational states. For this, Hidden Markov Model is used. As input to modeling, huge amount of system audit trail including data on events occurred in target system connected to network and target system's resource usage monitoring data is used. We can predict system's future state based on current events' sequence using developed model and determine whether it would be in daniel or not.