• 제어로봇시스템학회:학술대회논문집
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• 2005.06a
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• pp.1602-1605
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• 2005

An audit tracer is one of the last ways to defend an attack for network equipments. Firewall and IDS which block off an attack in advance are active way and audit tracing is passive way which analogizes a type and a situation of an attack from log after an attack. This paper explains importance of audit trace function in network equipment for security and defines events which we must leave by security audit log. We design and implement security audit system for secure router. This paper explains the reason why we separate general audit log and security audit log.

• Journal of the Korea Convergence Society
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• v.13 no.5
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• pp.219-228
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• 2022

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.219-228
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• 2020

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors' tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.321-329
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• 2022

This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

• Journal of Information Technology Applications and Management
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• v.22 no.1
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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.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2008.10b
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• pp.96-103
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• 2008

The information systems audit is an proactive action to find out the predicted issues on proceeding the business beforehand, to make out whether the information systems satisfies the user's demand or not and to check up the result of the project with complementing the capabilities of self-diagnostics for the complicated and advanced information system. However, the results of the audited project are apt to be regarded as a failure in a case that an opinion of the audit area evaluation is described as 'insufficient' or 'negative' in the audit report that is submitted as the result of the audit. It makes a lot of arguments among the board of audit, the institution ordering the audit and the auditor. In this study, we made an attempt to finding out the factors affecting the audit area evaluation and verifying them objectively. A study model and hypothesis including the improvement type of the recommended subject to be improved, the importance, the audit time, the business scale of the audited object and the auditing company as a factor variable were established and the hypothesis was verified by analyzing the correlation between the factor variables and the audit area evaluation.

• Journal of Korean Society for Quality Management
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• v.21 no.2
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• pp.71-84
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• 1993

Currently the problem of air pollution caused by the motor vehicle emission is one of the most serious problems to be solved. Thus we needed the vehicle emissions audit procedure and technical innovation constraining the motor vehicle emission. The Korean Environmental Protection Agency currently audits automobiles for emissions compliance at assembly plants with multiple attribute multiple staged sampling plans. In order to establish the more reasonable audit procedure, the multiple staged sampling plan designed in this paper has been applied to the domestic vehicles by analyzing the statistic characteristics of the emission distribution. This paper summarizes the auditing procedure and develops methods for determining its statistical characteristics. Specifically, we consider how to evaluate a multiple staged sampling plan, give a procedure that efficiently estimates attribute-type probabilities from multivariate variables-type data, and quantify the effect of tightening the acceptable quality level of the sampling plan. As a result it can be proved that this audit procedure is the reasonable plan minimizing the AQL (Acceptable Quality Level) and is to be used effectively for the auditing procedure constraining the injurious gasses of the motor vehicles.

• The Transactions of the Korea Information Processing Society
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• v.4 no.9
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• pp.2342-2353
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• 1997

According to the outstanding development of information industry, a study of firewall is progressing as one of methods to cope with threat and loss of the data through computer network. For the secure network, this paper proposes the method diminishing threat and loss of the network using the correlation firewall with network audit trail system. Also, this paper suggests not only the audit analyzer execution model but also the type of databases used in audit analyzer to analyze the audit data. Network audit trail system has the function of identifing and analyzing of all intruder actions using audit records created by users.

• Proceedings of the SAREK Conference
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• 2008.06a
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• pp.66-71
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• 2008

Energy audit was started in 2006 that Korea Government Policy for Energy saving. Who used over 2,000toe/yr(tons of oil equivalent) energy consumption has to perform Energy audit program of obligation every five years with auditing company. HANMI C&E as a company authorized by Government has diagnosed various type building. It shows four case studies of HVAC system in office building through Energy audit. This studies present efficient recommendation method for improving system performance.

• Journal of Service Research and Studies
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• v.11 no.1
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• pp.45-58
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• 2021

Requirements engineering can be seen as proceeding with various processes and activities such as extraction, analysis, specification, management, and verification without temporal and spatial constraints in the development environment of information systems that are becoming large and decentralized. Developing requirements well and conducting continuous evaluation and management is the shortcut to success in project management, and it is recognized as a very important matter in relation to requirements in the information system audit. When we conduct information system audit and conducting projects subject to audit, we need to improve the required engineering aspect. Therefore, this study derives inspection items suitable for the target project by referring to the audit inspection manual and audit inspection guide when conducting the current audit, and relates to the required engineering aspect among the contents of the inspection guide for each business type that is the basis for deriving the inspection items were derived for each audit point/audit area for the project management and quality assurance project type corresponding to the inspection items. The suitability of the extracted occupation items was verified through a questionnaire survey by experts.