• Journal of Korean Society for Quality Management
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• v.50 no.1
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• pp.77-89
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• 2022

Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.

• Korean Business Review
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• v.5
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• pp.275-293
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• 1992

• Proceedings of the Safety Management and Science Conference
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• 2010.04a
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• pp.181-188
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• 2010

The research presents the implementation and improvement strategies of scientific methodologies and techniques in the audit criteria of KS certification. The paper discusses the establishment of management strategy and quality policy by the alignment of BSC or policy deployment, the effective handling methodologies of control plan based on SPC, and the traceability of calibration uncertainty and MSA, etc.

• Information Systems Review
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• v.9 no.1
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• pp.45-65
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• 2007

In medical industry, health insurance bill audit is unique and essential process in general hospitals. The health insurance bill audit process is very important because not only for hospital's profit but also hospital's reputation. Particularly, at the large general hospitals many related workers including analysts, nurses, and etc. have engaged in the health insurance bill audit process. This paper introduces a case of health insurance bill audit for finding reducible health insurance bill cases using decision tree induction techniques at a large general hospital in Korea. When supervised learning methods had been tried to be applied, one of major problems was data imbalance problem in the health insurance bill audit data. In other words, there were many normal(passing) cases and relatively small number of reduction cases in a bill audit dataset. To resolve the problem, in this study, well-known methods for imbalanced data sets including over sampling of rare cases, under sampling of major cases, and adjusting the misclassification cost are combined in several ways to find appropriate decision trees that satisfy required conditions in health insurance bill audit situation.

• 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 Asian Finance, Economics and Business
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• v.7 no.10
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• pp.119-128
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• 2020

The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.14 no.5
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• pp.69-78
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• 2004

The change of attack techniques paradigm was begun by fast extension of the latest Internet and new attack form appearing. But, Most intrusion detection systems detect only known attack type as IDS is doing based on misuse detection, and active correspondence is difficult in new attack. Therefore, to heighten detection rate for new attack pattern, the experiments to apply various techniques of anomaly detection are appearing. In this paper, we propose an behavior profiling method using Bayesian framework based on graphics from audit data and visualize behavior profile to detect/analyze anomaly behavior. We achieve simulation to translate host/network audit data into BF-XML which is behavior profile of semi-structured data type for anomaly detection and to visualize BF-XML as SVG.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.5
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• pp.2829-2834
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• 2013

The objective was to analyze the radiotherapy (RT) practice at the cancer centre of a tertiary academic medical institution in Delhi. This audit from an Indian public institution covered patient care processes related to cancer diagnosis, integration of RT with other anti-cancer modalities, waiting time, overall treatment time, and compliance with RT. Over a period of one year, all consecutively registered patients in radiotherapy were analyzed for the audit cycle. Analysis of 1,030 patients showed median age of 49.6 years, with presentation as stage I and II in 14.2%, stage III and IV in 71.2% and unknown stage in 14.6%. A total of 974 (95%) were advised for RT appointment; 669 (68.6%) for curative intent and 31.4% for palliation. Mean times for diagnostic workup and from registration at cancer centre to radiotherapy referral were 33 and 31 days respectively. Median waiting time to start of RT course was 41 days. Overall RT compliance was 75% and overall duration for a curative RT course ranged from 50 days to 61 days. Non-completion and interruption of RT course were observed in 12% and 13% respectively. Radiotherapy machine burden in a public cancer hospital in India increases the waiting time and 25% of advised patients do not comply with the prescribed treatment. Infrastructure, machine and manpower constraints lead to more patients being treated on cobalt (74%) and by two-dimensional (78%) techniques.

• Proceedings of the Korea Contents Association Conference
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• 2005.11a
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• pp.529-532
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• 2005

In anomaly intrusion detection, how to model the normal behavior of activities performed by a user is an important issue. To extract the normal behavior as a profile, conventional data mining techniques are widely applied to a finite audit data set. However, these approaches can only model the static behavior of a user in the audit data set This drawback can be overcome by viewing the continuous activities of a user as an audit data stream. This paper proposes a new clustering algorithm which continuously models a data stream. A set of features is used to represent the characteristics of an activity. For each feature, the clusters of feature values corresponding to activities observed so far in an audit data stream are identified by the proposed clustering algorithm for data streams. As a result, without maintaining any historical activity of a user physically, new activities of the user can be continuously reflected to the on-going result of clustering.

• Journal of Korean Library and Information Science Society
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• v.30 no.3
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• pp.151-174
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• 1999

Recently, the Ministry of Education is striving to move education and school libraries toward the information age and to create an atmosphere open education. School libraries need to be furnished with lots of useful materials for the curriculum of open education. School libraries need to be furnished with lots of useful materials for the curriculum of open education. Therefore, school libraries should adopt the concepts and techniques of marketing. The results of this study can be summarized as follows. 1. Nonprofit organizations such as school libraries should adopt the concepts and techniques of marketing to solve the problems for the rational management of the system. 2. Marketing techniques can be adopted in the areas such as collection development, service fee, selection of the place of library, advertising, better library user organization etc. 3. School libraries should be total educational information centers to realize educational goal and the curricular. 4. Procedures for marketing strategies for school libraries are embodied in mission statement, environmental analysis, marketing audit, marketing mix, marketing segmentation, evaluation methods etc. 5. The 4 "Ps", product, price, place, promotion make up the marketing mix for school libraries.libraries.