• Title/Summary/Keyword: Audit quality

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A Study on The Application of ISO/IEC 17025 Software Accredited Testing Institute Using ISO/IEC/IEEE 29119 and ISO/IEC 25023 (ISO/IEC/IEEE 29119와 ISO/IEC 25023을 이용한 ISO/IEC 17025 소프트웨어 공인시험기관 적용에 관한 연구)

  • Lee, Chang-Hee;Kim, Yoon-Sook;Noh, A-Reum;Yang, Jung-Sim;Kim, Myung-Sup;Song, Sung-Hyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.12
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    • pp.97-106
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    • 2020
  • The purpose of this study is to determine how to apply ISO/IEC/IEEE 29119 software test procedures and ISO/IEC 25023 software test evaluation items to software-accredited testing laboratories based on the ISO/IEC 17025 international standard requirements. As a method, the overall requirements for their application to a test laboratory were analyzed by mapping ISO/IEC/IEEE 29119 and ISO/IEC 25023 based on ISO/IEC 17025. According to the mapping analysis, a total of 29 documents were created, including quality manuals, procedures, and test guidelines for the operation of the test laboratory. As a result of the study, a test laboratory management system was developed using Confluence 6.15 software by applying the analyzed results of the overall requirements. The test procedures, documents, and records were stored in, and operated from, this system. Verification of suitability for operation of the test laboratory was conducted by KOLAS evaluators through a document review and an on-site audit at the LG Electronics SW Accredited Test Laboratory in Seoul. In conclusion, it was confirmed through the KOLAS evaluation that the test laboratory management system and the operation of the test laboratory are appropriate and, compared with previous cases, the test laboratory operates effectively, and the overall schedule of accreditation could be shortened.

Evaluation of the Microbiological Status of Raw Beef in Korea: Considering the Suitability of Aerobic Plate Count Guidelines

  • Kim, Hye-Jin;Kim, Dongwook;Kim, Hee-Jin;Song, Sung-Ok;Song, Young-Han;Jang, Aera
    • Food Science of Animal Resources
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    • v.38 no.1
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    • pp.43-51
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    • 2018
  • This study was conducted to analyze the microbiological contamination status of raw beef distributed in Korea, and evaluate the suitability of current aerobic plate count (APC) guidelines. We analyzed five years (2010-2014) of microbiological monitoring data obtained from the Ministry of Food and Drug Safety and investigated the microbiological status of raw beef collected from meat packing centers and meat shops in the Seoul/Gyeonggi, Gangwon, and Chungcheong regions in August 2015. From 2010-2014, most raw beef (>94%) displayed APC levels of < $1.0{\times}10^6CFU/g$. However, raw beef samples collected from all three regions in August 2015 had comparatively higher APC levels than those reported in previous years. To evaluate the relationship between the APC level and quality, changes in beef loin were evaluated during cold storage for 15 days at $4^{\circ}C$. On day 11, the mean APC level ($4.7{\times}10^6CFU/g$) conformed to current guidelines in Korea ($1.0{\times}10^7CFU/g$) and the pH value was 5.82. However, the sensory evaluation score for color and overall acceptability was under 3.0, meaning that the beef loin was not acceptable for eating. These results suggest that current APC guideline for raw beef should be lowered to $1.0{\times}10^6CFU/g$ to improve both the microbiological safety and palatability of raw beef.

New Environmental Impact Assessment Technology (신환경영향평가기술(新環境影響評價技術)의 개발방향(開發方向))

  • Han, Sang-Wook;Lee, Jong-Ho;Nam, Young-Sook
    • Journal of Environmental Impact Assessment
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    • v.9 no.4
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    • pp.277-290
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    • 2000
  • The purpose of this study is to identify the problems of environmental impact assessment(EIA) and to suggest new EIA technology. The problems of EIA in Korea can be summarized as follows. First, the EIA does not reflect the impact of policy, plan and program on environment. Second, the project EIA does not consider the cumulative impacts such as additive impacts, synergistic impacts, threshold/saturation impacts, induced and indirect impacts, time-crowded impacts, and space-crowded impacts. Third, the EIA techniques in Korea are not standardized. Finally, the present EIA suggests only alternatives to reduce adverse impacts. To solve above-mentioned problems, the development of new EIA technology is essential. First, the new EIA technology should be developed toward pollution prevention technology and comprehensive and integrated environmental management technology. Second, new fields of EIA for pollution prevention contain strategic environmental assessment, cumulative impacts assessment, socio-economic impact assessment, cyber EIA and EIA technology necessary after the reunification of Korean Peninsula. Third, EIA technology for integrated environmental management contains the development of integated environment assessment system and the development of packaged EIA technology. The EIA technology for integrated environmental assessment system contains (1) development of integrated impact assessment technology combining air/water quality model, GIS and remote sensing, (2) integrated impact assessment of EIA, traffic impact assessment, population impact assessment and disaster impact assessment. (3) development of integrated technology combining risk assessment and EIA (4) development of integrated technology of life cycle assessment and EIA, (5) development of integrated technology of spatial planning and EIA, (6) EIA technology for biodiversity towards sustainable development, (7) mathematical model and GIS based location decision techniques, and (8) environmental monitoring and audit. Furthermore, there are some fields which need packaged EIA technology. In case of dam development, urban or industrial complex development, tourist development, landfill or combustion facilities construction, electric power plant development, development of port, road/rail/air port, is necessary the standardized and packaged EIA technology which considers the common characteristics of the same kind of development project.

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Maturity model considering the interrelation between software project management areas (소프트웨어 프로젝트 관리영역의 상호영향을 고려한성숙도 모델)

  • Jeon, Soon-Cheon
    • Journal of Advanced Navigation Technology
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    • v.15 no.5
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    • pp.823-832
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    • 2011
  • Recently, as the project becomes larger and the number of project increases by the information system integration in the public and financial sectors, it is necessary to have a proper plan to manage the information system project. There have been many researches about the project management, success elements and failure elements, but the research on the interrelation between project management areas leaves much to be desired. This research deduces the scope, schedule, quality, work force and risk as the project management areas from the preceding research and the questionnaire and interview with PM developers, information system builders and data processing experts. And, it analyzes the interrelation and the relative importance between management areas, classifies the progress of the management areas under plan, implementation and completion stage and presents the frame to evaluate the accomplishment of each progress.

A Study on the Impact of CSA on Internal Control (CSA가 내부통제에 미치는 영향)

  • Park, Seong-Kyu;Heo, Young-Kyun;Jeong, Jeong-Seob
    • Korean Business Review
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    • v.18 no.2
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    • pp.45-60
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    • 2005
  • CSA(Control Self Assessment) is a new internal control technique whose objective is to control the human resource performance, the manager's philosophy, the business ethics, the effective communication and decision making etc. The purpose of this study is to find out if the CSA improve the quality of internal control. With the questionnaire method the following conclusions are reached. 1) Level of the management supports influence the level of the workshop participation. 2) Anonymity during the workshop session influences the level of workshop participation. 3) Level of the organizational committment influences the level of the participation 4) The level of workshop performance significantly influences the level of internal contro improvement.

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Factors Predictive of Treatment by Australian Breast Surgeons of Invasive Female Breast Cancer by Mastectomy rather than Breast Conserving Surgery

  • Roder, David;Zorbas, Helen;Kollias, James;Pyke, Chris;Walters, David;Campbell, Ian;Taylor, Corey;Webster, Fleur
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.1
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    • pp.539-545
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    • 2013
  • Background: The National Breast Cancer Audit Database of the Society of Breast Surgeons of Australia and New Zealand is used by surgeons to monitor treatment quality and for research. About 60% of early invasive female breast cancers in Australia are recorded. The objectives of this study are: (1) to investigate associations of socio-demographic, health-system and clinical characteristics with treatment of invasive female breast cancer by mastectomy compared with breast conserving surgery; and (2) to consider service delivery implications. Materials and Methods: Bi-variable and multivariable analyses of associations of characteristics with surgery type for cancers diagnosed in 1998-2010. Results: Of 30,299 invasive cases analysed, 11,729 (39%) were treated by mastectomy as opposed to breast conserving surgery. This proportion did not vary by diagnostic year (p>0.200). With major city residence as the reference category, the relative rate (95% confidence limits) of mastectomy was 1.03 (0.99, 1.07) for women from inner regional areas and 1.05 (1.01, 1.10) for those from more remote areas. Low annual surgeon case load (${\leq}10$) was predictive of mastectomy, with a relative rate of 1.08 (1.03, 1.14) when compared with higher case loads. Tumour size was also predictive, with a relative rate of 1.05 (1.01, 1.10) for large cancers (40+ mm) compared with smaller cancers (<30 mm). These associations were confirmed in multiple logistic regression analysis. Conclusions: Results confirm previous studies showing higher mastectomy rates for residents of more remote areas, those treated by surgeons with low case loads, and those with large cancers. Reasons require further study, including possible effects of surgeon and woman's choice and access to radiotherapy services.

Establishment of Efficient Organization for Coordination Center on Clinical Research in Traditional Korean Medicine (한의학임상협연연구의 필요성과 효율적인 조직체계의 구축)

  • Ko Seong-Gyu;Jun Chan-Yong;Park Jong-Hyeong;Han Chang-Ho;Jung Woo-Sang;Moon Sang-Kwan;Cho Ki-Ho;Kim Young-Suk;Bae Hyung-Sup
    • The Journal of Korean Medicine
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    • v.27 no.1 s.65
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    • pp.196-203
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    • 2006
  • Objectives : The aim of this study is to investigate how does the methods of treatment and diagnosis of Traditional Korean Medicine(TKM) get the evidence of efficacy and safety and what type of efficient body and appropriate facility of the coordination center for clinical trial in TKM. Methods : We have got the information of clinical trial center or clinical collaboration center by site invitation, search of paper and reports and internet exploration for the domestic or foreign site. Results : Coordination center for clinical trial usually involves every steps of clinical trials, such as development of Case Report From (CRF), design of study, calculation of sample size, randomization, maintenance of blinding, monitoring and audit of the resource document, data and CRF, data entry, quality control of data, analysis and report. Conclusions : The body needs several aresa of experts, which are epidemiologists, biostatisticians, research nurses for coordination, data manager and programmer, and administrator. This body would be enhance and help he clinical researches including clinical trials in TKM.

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The applicability of financial indices as a measure of managerial performance of general hospitals (재무지표를 이용한 병원경영성과 유형화 방안)

  • 류규수
    • Health Policy and Management
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    • v.6 no.1
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    • pp.191-210
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    • 1996
  • This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.

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Development of the Financial Account Pre-screening System for Corporate Credit Evaluation (분식 적발을 위한 재무이상치 분석시스템 개발)

  • Roh, Tae-Hyup
    • The Journal of Information Systems
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    • v.18 no.4
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    • pp.41-57
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    • 2009
  • Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

SWOT Analysis and Expert Assessment of the Effectiveness of the Introduction of Healthcare Information Systems in Polyclinics in Aktobe, Kazakhstan

  • Lyudmila, Yermukhanova;Zhanar, Buribayeva;Indira, Abdikadirova;Anar, Tursynbekova;Meruyert, Kurganbekova
    • Journal of Preventive Medicine and Public Health
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    • v.55 no.6
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    • pp.539-548
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    • 2022
  • Objectives: The purpose of this study was to assess the organizational effectiveness of the introduction of a healthcare information system (electronic medical records and databases) in healthcare in Kazakhstan. Methods: The authors used a combination of 2 methods: expert assessment and strengths, weaknesses, opportunities, and threats (SWOT) analysis. SWOT analysis is a necessary element of research, constituting a mandatory preliminary stage both when drawing up strategic plans and for taking corrective measures in the future. The expert survey was conducted using 2 questionnaires. Results: The study involved 40 experts drawn from specialists in primary healthcare in Aktobe: 15 representatives of administrative and managerial personnel (chief doctors and their deputies, heads of medical statistics offices, organizational and methodological offices, and internal audit services) and 25 general practitioners. Conclusions: The following functional indicators of the medical and organizational effectiveness of the introduction of information systems in polyclinics were highlighted: first, improvement of administrative control, followed in descending order by registration and movement of medical documentation, statistical reporting and process results, and the cost of employees' working time. There has been no reduction in financial costs, namely in terms of the costs of copying, delivery of information in paper form, technical equipment, and paper.