• 제목/요약/키워드: Audit Works

검색결과 19건 처리시간 0.024초

감리업체 사전/사후 평가방안의 공학적 연계 (A Study on the Relationship between the Ante and Post Audit Companies Evaluation)

  • 선우종성
    • 한국IT서비스학회지
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    • 제3권1호
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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.

ANTLR를 사용한 데이터베이스 감리용 SQL 검사기의 설계 및 구현 (Design and Implementation of SQL Inspector for Database Audit Using ANTLR)

  • ;김태우;;여정모
    • 정보처리학회논문지:소프트웨어 및 데이터공학
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    • 제5권9호
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    • pp.425-432
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    • 2016
  • 정보시스템 감리의 중요성이 커지면서 공공기관이나 기업에서 높은 품질의 시스템을 구축하기 위해 많은 비용을 투자하고 있으며 효율적인 감리 작업을 수행할 수 있는 도구에 관한 연구도 많이 진행되고 있다. 정보시스템의 핵심인 데이터베이스 관련 감리 작업에서 다양한 모니터링 도구를 활용해 많은 검사항목에 대해 감리할 수 있지만, 데이터베이스 성능에 많은 영향을 미칠 수 있는 SQL 감리에는 기능적으로 부족한 면이 존재한다. 대다수의 모니터링 도구들은 메타 정보 기반으로 검사하기 때문에 메타 정보가 없거나 정확하지 않으면 SQL 감리 작업을 수행하기가 어렵고 SQL 문장의 구체적인 문제점을 도출할 수도 없다. 따라서 본 연구에서는 ANTLR를 활용한 SQL 검사기를 설계하고 구현한다. 구현된 SQL 검사기를 통해 기존의 수작업으로 SQL을 검사하는 것보다 효율적으로 수행할 수 있다. 그리고 기능적인 측면에서 다른 모니터링 도구에 비해 더 많은 검사 규칙을 SQL 검사 작업에 적용할 수 있다. 본 연구에서 제시한 SQL 검사기는 개발 단계부터 운영단계까지 감리 작업을 수행하여 정보시스템의 안정성을 높일 수 있다고 기대한다.

Audit Socialization and Professional Success: Evidence from Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;NA KALASINDHU, Khajit
    • The Journal of Asian Finance, Economics and Business
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    • 제7권12호
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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.

지속가능경영체제를 지원하는 내부감사의 효과적 운영에 관한 연구 (A study on the operation of effective internal audit for business continuity management system)

  • 신동식;강경식
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2009년도 추계학술대회
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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.

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통신산업의 정보시스템 감사를 위한 단대단 분석 (End-to-End Analysis to Audit Information Systems for Telecommunication Industry)

  • 이중희;이상원
    • 한국컴퓨터정보학회:학술대회논문집
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    • 한국컴퓨터정보학회 2013년도 제48차 하계학술발표논문집 21권2호
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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.

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BSL2 Audit and Certification Program: An Effort to Harmonize and to Raise Standards in Both Laboratory Infrastructure and Biosafety Practices in Singapore

  • Tin, Tun;Lee, Kien Wah
    • 대한의생명과학회지
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    • 제22권3호
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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.

해상교통안전진단제도의 효율적 운영을 위한 전문기관의 발전방향에 대한 고찰 (A Study on the Improvement Strategy of Specialized Institution for Efficient Operations of Maritime Traffic Safety Audit Scheme)

  • 김영두
    • 해양환경안전학회지
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    • 제21권1호
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    • pp.18-24
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    • 2015
  • 해상교통안전진단제도가 도입(2009.11)된 후 운영 중 나타난 제도상 운영 측면에서의 개선사항을 반영하고, 제도의 효율성제고 및 종합 관리를 위해 해상교통안전진단시행지침 전부개정(2012.3)을 통해 선박안전기술공단내 해사안전연구센터가 전문기관으로 지정되었다. 하지만, 개정된 관련 해사안전법령에는 안전진단서 사전검토, 진단대상사업에 대한 검토 의견 제시 등 유사 국내 평가제도에서의 전문기관과 비교하면 역할과 업무가 명확하지 제시되지 않았다. 이에 본 연구에서는 먼저 SWOT분석을 통해 전문기관 발전을 위한 추진전략을 수립하고, 처분기관, 사업자, 안전진단대행업자 등 관련 전문가 의견수렴 및 국내 유사 평가제도의 전문기관의 역할 및 운영현황을 비교분석하였다. 이를 통해 진단제도가 효율적으로 운영되고, 진단사업에 대한 환경변화에 능동적으로 대응 할 수 있도록 스크린 스코핑, 컨설턴트 시스템 도입을 위한 전문기관의 조직 구성과 운영체제 개선과 진단관련 주체들의 책임과 역할을 명확화하기위해 해사안전법 개정 등 전문기관의 발전과 해양개발사업에 대한 통합관리를 위한 제도상 운영상의 개선사항 도출하여 제시하였다.

AN ANOMALY DETECTION METHOD BY ASSOCIATIVE CLASSIFICATION

  • Lee, Bum-Ju;Lee, Heon-Gyu;Ryu, Keun-Ho
    • 대한원격탐사학회:학술대회논문집
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    • 대한원격탐사학회 2005년도 Proceedings of ISRS 2005
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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.

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Chemical 공장 안전사고의 Human-Error 방지에 대한 연구 (A Study for Human-Error Prevention of Chemical Plant Safety Accident)

  • 윤용구;홍성만;박범
    • 대한안전경영과학회지
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    • 제6권2호
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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.

침입 탐지를 위한 컴퓨터 시스템 상태 기술 (Description of Computer System State for Intrusion Detection)

  • 곽미라;조동섭
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2006년도 심포지엄 논문집 정보 및 제어부문
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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.

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