• Management Science and Financial Engineering
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• 제3권2호
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• pp.45-70
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• 1997

The objectives of this study are to suggest and empirically prove the relationship model for investigating influence factors on the use of EDP audit techniques, and to identify moderating effects of the task types of EDP audit on the relationships between the influence factors and the use of EDP audit techniques. The results of the empirical test suggested that there are significant (positive or negative) correlations between the use of some EDP audit techniques and the influence factors, such as audit education, auditor's familiarity and age, and effectiveness of the technique, etc. The significant differences in the use of EDP audit techniques were empirically proved in the ratio of audit fees and the audit structure. It was also proved that the relationships between the use of techniques and the influence factors are different according to the task types of EDP audit. This study proposed the technique and the auditor related implications of these findings for the successful fulfilment of EDP audit.

• 시큐리티연구
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• 제5호
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• pp.109-130
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• 2002

As proceeding Munmin and Kukmin's government, it is to bring in regionalism of genernal public administration and police administration, specialization, efficiency issue, demand inventing of audit technique to meet this trends. Especially, according to supporting qualitative improvement of the audit, its environment faced that orienting performance audit emphasis on not the legality but the efficiency more systematic and scientific theory or technique. In order to attain police audit's efficiency through performance audit, this study discussed that scientific management techniques should be applied police audit. Accordingly, the primary purpose of this study is to apply public audit to scientific management technique, bring to light limits in public sector(especially, police sector). To be efficiency audit(namely, performance audit), 1) OR techniques are explained linear programming, network modeling, PERT/CPM, queuing matrix model, simulation, 2) Statistical analysis methods are argued delphi technique, data envelopment analysis(DEA), analytic hierarchical process(AHP), time series analysis models etc.

• 산업경영시스템학회지
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• 제12권19호
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• pp.89-98
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• 1989

This research addresses the most sophisticated level of complexity of current electronic data processing(EDP) technology realtime, distributed data base(DDB) system. The major objective is to develop guidelines for the control and audit of these sophisticated system, since the control and audit philosophies, control features, and audit techniques applicable to traditional EDP systems are no longer fully appropriate for, or relevant to, these stat-of-art systems. An attempt is made to develop an internally consistent audit and control Conceptual Framework summarizing and integrating the material developed in this research, which then leads into the analysis of the control and audit model.

• 품질경영학회지
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• 제28권2호
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• pp.252-263
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• 2000

The purport of quality assurance audit and its procedures as specified in ISO 9000 have been reviewed. The principles and techniques for interview, documentation of the results and quality trend analysis were discussed. The practical techniques for the performance of quality audit for measuring the effectiveness of quality management systems were suggested.

• 해양환경안전학회지
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• 제17권4호
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• pp.391-398
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• 2011

최근 해상교통안전진단제도가 국내에 도입되면서 선박의 안전여부를 판별하는 중요한 핵심 기술 요소로 다양한 항행 환경을 인위적으로 재현하는 선박조종시뮬레이션이 활용되고 있다. 그러나 현행 시행지침에 명시된 진단기술은 국내 시뮬레이터 보유 기관에서 공통적으로 활용하고 있는 수행 절차 및 평가 방법 등을 일반화한 것으로 이에 대한 적절한 보완 또는 개선이 필요하다. 본 연구는 현행 선박조종시뮬레이션 진단기술의 기술력 분석과 함께 한계점 및 문제점 등의 적정성 평가를 수행하였다. 또한 선박조종시뮬레이션 선박모델의 표준화, 표준조선법, 평가 방법 등의 고도화 방안을 제시하였다. 이러한 연구 결과는 선박조종시뮬레이터 시스템 개선은 물론 해상교통안전진단제도에 활용되고 있는 진단 기술의 정량화 및 신뢰성 향상에 기여할 것으로 사료된다.

• Journal of Information Technology Applications and Management
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• 제22권1호
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• pp.37-60
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• 2015

As the dependence on information systems in enterprises has grown dramatically, the importance of implementing information systems in audit has been increased as well. However, there is a lact of about utilization of information system for audit process. Thus, this study is to investigate the factors that effect auditor's adopting Data Analytics to audit work. Through literature research and focus group interview, we added two factors that affect the behavioral intention to UTAUT model. We have selected performance expectancy, effort expectancy, social influence, facilitating conditions, anxiety, task fit, behavioral intention as variables and verified hypotheses based on survey questionnaires from auditors. As a result, it was found that performance expectations, social influence, task fit influenced the behavior intention. In Addition, we analyzed adding two variables, IT-related work experience and type of auditor as moderate variable. This study has an implication for companies to motivate implementation as well as activation of Data Analytics technique.

• Journal of Information Technology Applications and Management
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• 제9권4호
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• pp.79-101
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• 2002

The National Computerization Agency has been leading the Information Systems(IS) audit since 1987, as development of IS projects in governmental and public sectors have become daily issues. While many considerations on audit guidelines and techniques for quality management in IS have been given to respond to the fast increasing demand of audit process since mid 1990's, the study on the fact that how audit activities directly affect the quality of software process has been put aside. In this paper, we went through 74 audit results, which were reported by H auditing organization, and performed on 59 IS projects carried on 1999 through 2001. As a result of study, we found that more than one fourth of errors of Coding and Test phases are caused in the earlier phases, which naturally leads to the conclusions that auditing on earlier phases can save a lot of stitches in the later phases. Comparing two types of IS projects-the one that went through only one audit process, and the other that went through two audit processes-, we found that projects with two audits carry less errors on Planning, Analysis, Design phases as a whole, which revealed the facts that IS audit actually gives positive effects on the quality of software.

• 한국국방경영분석학회지
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• 제27권1호
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• pp.89-100
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• 2001

Information technology has been made remarkable progress and most of computer systems are connected with internet over the world. We have not only advantages to access them easy, but also disadvantages to misuse information, abuse, crack, and damage privacy. We should have safeguards to preserve confidentiality, integrity and availability for our information system. Even tough the security is very important for the defense information system, we should not over limit users availability. BS7799, a British standard, is an evaluation criteria for information security management. In this paper we propose an audit model to manage and audit information security using control items of BS7799, which could be useful to mange the defence information system security. We standardize audit items, and classify them by levels, and degrees by using appropriate audit techniques / methods / processes.

• Communications for Statistical Applications and Methods
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• 제17권5호
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• pp.745-753
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• 2010

감사원은 각종 감사에서 증거자료로 공공부문의 정보시스템 데이터를 많이 활용하고는 있으나 데이터 자체의 신뢰성을 제대로 점검하지 못하고 있는 실정이다. 따라서 본 연구에서는 해외 선진 감사원의 감사사례를 분석하여 우리나라 공공부문의 데이터 신뢰성을 체계적으로 점검하는 기법을 개발하였다. 그리고 적용사례로 한국장애인고용공단에서 관리하고 있는 장애인고용부담금 데이터를 분석하여 점검기법의 적용가능성을 검증하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.199-208
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• 2020

This study investigates the direct and indirect effects, mediated by audit committee quality, of managerial ownership, institutional ownership, and profitability on intellectual capital (IC) disclosure. The object observed of this study is companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period that are classified as high intellectual capital-intensive industries. Based on the sampling method, purposive sampling, 51 companies were selected as samples. This study used path analysis techniques with IBM SPSS version 25 to study the direct and indirect influences of managerial ownership, institutional ownership, and profitability toward IC disclosure. The results of this study show that managerial ownership, profitability and audit committee quality have a significant positive effect on IC disclosure whereas institutional ownership has significant negative effect on IC disclosure. This study also provides empirical evidence, supported by the sobel test, that the audit committee quality is able to mediate the effect of institutional ownership and profitability on IC disclosure. However, the audit committee quality is not able to mediate the effect of managerial ownership on IC disclosure. These findings develop and strengthen the results of prior studies related to the implementation of signaling theory and agency theory in devoting more understanding about IC disclosure.