• 제목/요약/키워드: Audit quality

검색결과 254건 처리시간 0.028초

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

  • 이창희;김윤숙;노아름;양정심;김명섭;송성현
    • 한국산학기술학회논문지
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    • 제21권12호
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    • pp.97-106
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    • 2020
  • 본 연구의 목적은 소프트웨어 공인시험기관에 국제 표준 ISO/IEC 17025 요구사항을 기준으로 ISO/IEC/IEEE 29119 소프트웨어 시험 절차와 ISO/IEC 25023 소프트웨어 시험 평가 항목을 적용하는 방법에 대한 연구이다. 연구의 방법으로 시험기관에 적용하는 전체 요구사항은 ISO/IEC 17025를 기준으로 ISO/IEC/IEEE 29119와 ISO/IEC 25023을 매핑하여 분석되었다. 해당 매핑 분석에 따라 시험기관 운영을 위한 품질 매뉴얼과 절차서, 지침서는 총 29 종류의 문서를 작성하였다. 연구의 결과 시험기관 관리 시스템은 분석된 전체 요구사항 결과를 적용하여 Confluence 6.15 소프트웨어를 이용하여 구현하였고 시험절차서, 문서, 기록은 시험관리 시스템에 저장하여 운영하도록 하였다. 시험기관운영 적합성 검증은 서울 소재 LG전자 SW공인시험소에서 KOLAS 평가사에 의하여 문서 심사 및 현장 심사로 진행이 되었다. 결론적으로 시험기관 관리 시스템과 시험기관의 운영은 KOLAS의 심사 평가를 통하여 적합하다는 것을 확인할 수 있었고 이전 연구 사례와 비교하여 효과적으로 시험기관 운영과 전체 일정을 단축할 수 있었다.

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
    • 한국축산식품학회지
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    • 제38권1호
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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.

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

  • 한상욱;이종호;남영숙
    • 환경영향평가
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    • 제9권4호
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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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소프트웨어 프로젝트 관리영역의 상호영향을 고려한성숙도 모델 (Maturity model considering the interrelation between software project management areas)

  • 전순천
    • 한국항행학회논문지
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    • 제15권5호
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    • pp.823-832
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    • 2011
  • 최근 공공기관 및 금융권에서는 경쟁력 향상을 위한 정보시스템의 통합으로 프로젝트 규모가 대형화되고 있으며, 프로젝트 수도 날로 증가하고 있어 정보시스템 프로젝트 관리를 위한 적절한 방안이 필요하다. 프로젝트 관리, 성공요인 및 실패요인에 대한 연구는 많이 수행되었으나, 프로젝트 관리 영역 간에 미치는 영향에 대하여 체계적인 연구가 미흡하였다. 본 연구는 선행 연구와 발주자, 개발 PM과 정보시스템 구축 전문가들인 정보처리기술사를 대상으로 설문 및 인터뷰를 통하여 범위, 일정, 품질, 인력, 위험 프로젝트 관리영역으로 도출하였다. 그리고 도출된 각 관리영역들에 대하여 상호 미치는 영향도 및 관리영역간의 상대적인 중요도의 분석하였고, 관리영역의 진행 상태를 계획, 실행, 완료 단계로 구분하고, 각 진행단계의 수행상태를 평가하는 틀을 제시하였다.

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

  • 박성규;허영균;정정섭
    • 산학경영연구
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    • 제18권2호
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    • pp.45-60
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    • 2005
  • 내부통제를 검사하고 평가하는 프로세스로서의 CSA에 영향을 주는 요인들을 설문조사를 통하여 검정하였다. 먼저 최고경영층의 지원은 워크숍 성과 변수인 워크숍 참여도와 워크숍 활성화에 영향을 주는 것으로 나타났다. 다음으로 워크숍 진행시 익명성 보장 정도는 워크숍 성과 변수인 워크숍 참여도에 영향을 미치는 것으로 나타났다. 그러나 익명성이 워크숍 활성화에 영향을 주는 것으로 나타나지는 않았다. 이는 익명성이 보장될수록 워크숍 참가시 보복에 대한 두려움 없이 의사결정에 참여하지만 익명성을 보장한다고 해서 워크숍이 활성화되지는 않는다는 것을 나타낸다. 또한 조직원의 조직몰입 정도가 워크숍 활성화에 영향을 미치고 워크숍 참여도가 높고 활성화 될수록 내부통제는 개선되는 것으로 나타났다. 조직원이 워크숍에 자발적으로 참여하고 워크숍 과정에서 세부 목표를 설정하고, 목표달성 장애요소 및 위험을 확인 평가를 하고, 통제조치를 개발하고 모니터링과 업데이트를 수행함으로서 목표달성의 효율성과 효과성이 개선되고 내부통제 구성요소가 개선되는 것으로 나타났다.

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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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    • 제14권1호
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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.

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

  • 고성규;전찬용;박종형;한창호;정우상;문상관;조기호;김영석;배형섭
    • 대한한의학회지
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    • 제27권1호
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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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재무지표를 이용한 병원경영성과 유형화 방안 (The applicability of financial indices as a measure of managerial performance of general hospitals)

  • 류규수
    • 보건행정학회지
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    • 제6권1호
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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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분식 적발을 위한 재무이상치 분석시스템 개발 (Development of the Financial Account Pre-screening System for Corporate Credit Evaluation)

  • 노태협
    • 한국정보시스템학회지:정보시스템연구
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    • 제18권4호
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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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    • 제55권6호
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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.