• The Transactions of the Korea Information Processing Society
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• v.7 no.5
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• pp.1409-1418
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• 2000

Auditing plays a very important role in the process of developing and managing good quality software. The software developing proces should be audited precisely especially in the test phase. Up to the present, because auditing has depended on the auditor's experience of developing and auditing software, it has been impossible to audit objectively. It is limited to audit systematically and objectively because auditing process isn't systematized. In this paper, the auditing model to solve several problems in present auditing is suggested, a test phase audit system is developed, and the system is applied to the actual auditing process. Consequently, software administrators can establish effective software management, software developers can be supported by a highly reliable and quality software development tool, and auditors can be offered an objective audit standard.

• The Journal of Economics, Marketing and Management
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• v.3 no.2
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• pp.1-8
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• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.251-259
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• 2022

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation's approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.

• Journal of Korean Society for Quality Management
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• v.37 no.2
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• pp.12-21
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• 2009

Organizations worldwide have implemented quality management system, ISO 9001:2000 and environmental management system, ISO 14001:2004. Researches have been conducted regarding occupational health and safety management system, integration of these management systems, and extension to corporate social responsibility and sustain ability management system, ISO 26000. This paper examines quality and environment management systems for machinery and metal companies using audit results. We perform statistical tests to see if there are any significant differences of minor nonconformities for requirements of ISO 9001:2000 and ISO 14001:2004 based on implementation motive, operating periods, and organization's size. We also present causes and reasons for statistical differences and minor nonconformities to use as references for implementing efficiently quality management system and environment management system.

• Journal of the Korean Professional Engineers Association
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• v.34 no.4
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• pp.65-68
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• 2001

The role of information system(IS) audit is growing more important according to rapid change of Information technology. This article is to introduce what is IS audit, purpose and effect of IS audit. Now most clients of private IS audit services companies are the public sector. Korean public sectors invest a lot of money to build or implement their information system. Most of their systems are developed by system intergration companies. But they do not have professional engineers to evaluate and review outsourced information system. Therefore they must use outside private professional engineers for sysem auditing. We, including writer, established the first IS audit sevice company in Korea on September in 1997. After that about 15 IS audit service companies are established until now. The effect of IS audit is highly evaluated In public sector by the clients Most clients think IS audit service contributed to upgrade the quality of software and standard the methodology of developing system

• Journal of Convergence for Information Technology
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• v.12 no.4
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• pp.111-118
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• 2022

This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.2
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• pp.211-219
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• 2019

Accomplishing information system, techniques, methodology have been studied continuously and give much help to auditors who are using them. Additionally audit report which is the conclusion of accomplishing ISA(information system audit), has law of a basis and phase with ITA/EA Law(Electronic Government Law). This paper is for better quality of ISA report. But it has more errors about sentence and Grammatical structures. In this paper, to achieve quality improvement objectives, it is necessary to recognize the importance of an audit report by investigating on objectives, functionality, structures and usability of a report firstly, and a legal basis, the presence of report next. Several types of audit reports were chosen and the reports errors were divided into several categories and analyzed. After grasping reasons of those errors, the methods for fixing those errors and check-lists model was provided. And based on that foundation, the effectiveness validation about real audit reports was performed. The necessity for efforts to improve the quality of audit reports was emphasized and further research subject(AI Automatic tool) of this paper conclusion. We also expect this paper to be useful for the organization to improve on ISA in the future.

• The Journal of KAIRB
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• v.5 no.1
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• pp.14-20
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• 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 Information Technology Services
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• v.14 no.4
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• pp.105-120
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• 2015

Enterprise should determine the adoption and utilization of information systems would be a great help to increase management performance. So, it maintains continually the budget and the investment for informatization. However, there is a limit to clarify whether the investment in informatization is contributed to create business opportunities through corporate competitiveness certainty or not. We tend to recognize the information system as a simple means to support common business rather than being used to achieve the company's business performance and to remain competitive. It is not an easy problem for the quantitative evaluation and analysis on the effect of intangible, such as management performance measurement by introducing computerization project. Informatization level evaluation model for the harsh business environment, specifically the Small and Medium Enterprise is lacking. In this paper, we proposed the audit evaluation model of an Small and Medium Enterprise informatization level based on system quality, information quality, user satisfaction, and IT business contribution. The proposed audit evaluation model was evaluated in the information system users, and verified the suitability throughout the survey of the audit professionals.

• Journal of Digital Convergence
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• v.10 no.9
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• pp.123-136
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• 2012

Web applications are widely used by the development of the Internet, but there are no separate audit model for a web-based information systems. Information business has a wide variety of characteristics. So, web-based information system audit model is needed. Therefore, a web-based information system audit model was proposed to enhance the effectiveness of audit and to increase the quality. Audit check lists were applied based on three sets of existing information audit check framework. An audit point of time was defined as analysis, design, and implementation. An audit domain was defined as contents, design, and process. Moreover, audit viewpoint and inspection standards were defined by setting standards of process, product, and performance. Moreover, this paper proposes differences between an existing model of information system development methodology and web-based information system. It also deduced audit checklists according to audit domains for web-based information system audit. The deduced audit checklists were verified for its suitability by conducting surveys, and the modified audit inspection model, in which the deduced audit checklists were applied, was proposed.