• KIPS Transactions on Software and Data Engineering
• /
• v.5 no.9
• /
• pp.425-432
• /
• 2016

As the importance of information audit is getting bigger, the public corporations invest many expenses at information system audit to build a high quality system. For this purpose, there are much research to proceed an audit effectively. In database audit works, it could audit utilizing a variety of monitoring tools. However, when auditing SQLs which might be affected to database performance, there are several limits related to SQL audit functionality. For this reason, most existing monitoring tools process based on meta information, it is difficult to proceed SQL audit works if there is no meta data or inaccuracy. Also, it can't detect problems by analysis of SQL's syntax structure. In this paper, we design and implement the SQL Inspector using ANTLR which is applied by syntax analysis technique. The overall conclusion is that the implemented SQL Inspector can work effectively much more than eye-checked way. Finally, The SQL inspector which we proposed can apply much more audit rules by compared with other monitoring tools. We expect the higher stability of information system to apply SQL Inspector from development phase to the operation phase.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.18 no.36
• /
• pp.315-322
• /
• 1995

Quality audit is one of tools to evaluate the effectiveness and compliance of quality system. Quality system will be improved through quality audit. This paper describes the considerations such as audit team, audit process, audit checklist and auditor's communication skills to perform effective quality audit. The result of quality audit depends on the auditees attitudes. Thus, the auditor's manner is very important to gain a good audit result.

• Journal of Korean Society for Quality Management
• /
• v.46 no.1
• /
• pp.113-134
• /
• 2018

Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.7
• /
• pp.457-468
• /
• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• Journal of Information Technology Applications and Management
• /
• v.22 no.1
• /
• pp.37-60
• /
• 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.

• Asia pacific journal of information systems
• /
• v.5 no.1
• /
• pp.112-128
• /
• 1995

The information system control includes organizational structure, control mechanism, and management tools which contribute to accomplish the goals of information system: asset safeguarding, data integrity, effectiveness, and efficiency. Information system audit is the process to evaluate whether the information system accomplishs the goals. Information system auditor examine the reliability of information system control and suggest recommendations to improve the information system control. Both information system control and information system audit activities contribute to prevent and detect the computer crime for the organization. This paper proposes a causal model of information system control/audit and the perceived risk of computer crime, and tests the model using a survey on 38 financial institutions in Korea. Statistical results show that information system control and audit significantly reduce the computer crime risk perceived by the user group. The general control has a stronger impact than the application control. In addition, it turns out that the greater the deviation between the importance and the actual level of information system control is, the higher the perceived risk of computer crime is.

• The Journal of KAIRB
• /
• v.5 no.1
• /
• pp.14-20
• /
• 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.

• KIPS Transactions on Software and Data Engineering
• /
• v.5 no.5
• /
• pp.203-208
• /
• 2016

Information system audit is the requirement to configure the information system successfully. However, there is a problem with reduction of efficiency in the audit work when the system capacity is growing up. In the subsidiary field of information system audit, there is the same problem. In this paper, we will focus on the database audit, and implement an SQL audit tool in order to improve the performance of a database. During the designing phase of the SQL audit tool which aim to improve the performance of a database, we have analyzed the requirements of SQL audit work. Based on the aforementioned them, the process of the SQL audit tool has been designed with SQL audit features in accordance with information audit process. During the implementation phase, we have implemented 3 main function modules according to the output of the design phase. The main modules we implemented are the audit job definition module, audit job executing module and result reporting module. With the implemented tool, it applied to an Electric Power Corporation project in China and compared with other tools that are able to use SQL audit. In this paper, the implemented SQL audit tool is able to perform the general SQL audit work and to reduce the cost of the audit work for database performance and to raise the accuracy of result and to apply the extended inspection rule which need to use SQL parsing.

• Journal of Advanced Navigation Technology
• /
• v.18 no.6
• /
• pp.609-618
• /
• 2014

Information system audit, by checking overall matters about constructing and managing information system, has to contribute to improvement of information system's quality and improving performance of projects. For this, an auditor has to present objective corroborative facts which back up result of audit and ways of improvement, but in reality, general(especially businessmen's) cognition is that audit is biased by way too subjective opinions. Local experience and theoretical research until now propose that tools of automating audit will be an active means of systematically collecting and proposing these objective evidences of audit. This research not only verified that in the field of audit, phenomenon of technology application can be explained and predicted by applying TAM, but it also contributed in extending theoretical base on information technology and audit by distinguishing several characteristics which appear in the process of the model's application and analysis.

• Journal of the Korean Society for information Management
• /
• v.25 no.3
• /
• pp.5-25
• /
• 2008

Individuals and organizations in the modern society produce diverse digital objects everyday, which are not only valuable information resources at present but also will be invaluable digital heritage for the future generation. TRAC(Trustworthy Repositories Audit & Certification: Criteria & Checklist) is one of the evaluating tools against which digital archives could be assessed for their preparedness to perform the task of long-term preservation. The current study uses TRAC to assess OASIS(Online Archiving & Searching Internet Source). The results show that the web archive has a greater room for strengthening in the object management infrastructure than in organizational and technical infrastructures.