• 정보기술과데이타베이스저널
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• 제8권1호
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• pp.67-80
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• 2001

Information Systems (IS) auditing has been know to be helpful in developing optimal IS and managing information resources successfully. The public sector of Korea has witnessed the rapidly growing demand for IS auditing. However, there is a dearth of research that evaluate the effects of IS auditing. This study assesses the impacts of IS auditing based on a process perspective. In order to evaluate the effects objectively and properly, the current study collected empirical data from 58 firms. This stuuy confirmed that IS auditing was a very effective tool for successful IS implementation. The results show that IS auditing improves “project management”, “support”, and “engineering” practices while it does not make any impact on “contract” practice. In general, IS auditing has a tremendous impact on facilitating organization’quality improvement efforts.

• 한국정보처리학회논문지
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• 제7권5호
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• pp.1409-1418
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• 2000

Auditing plays a very important role in the process of developing and managing good quality software. The software developing proces should be audited precisely especially in the test phase. Up to the present, because auditing has depended on the auditor's experience of developing and auditing software, it has been impossible to audit objectively. It is limited to audit systematically and objectively because auditing process isn't systematized. In this paper, the auditing model to solve several problems in present auditing is suggested, a test phase audit system is developed, and the system is applied to the actual auditing process. Consequently, software administrators can establish effective software management, software developers can be supported by a highly reliable and quality software development tool, and auditors can be offered an objective audit standard.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

• 산경연구논집
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• 제6권2호
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• 품질경영학회지
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• 제8권1호
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• pp.25-31
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• 1980

This paper describes the role of TQC and its present issues as a management tool, especially in regard of Korean firm's environment. The author, participating in TQC activity for himself, stresses that the introduction and driving programs of TQC activity must include such plans as policy control, reorganization, training, standardization, quality assurance, QC circle activity, office management and auditing. The keypoints and problems in performing these plans are reviewed. And as the future hopeful direction of TQC activity, he remarks that a true recognition of quality control as a management tool in "total" concept and the adoption of industry - wide quality control policy.

• Asia pacific journal of information systems
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• 제3권2호
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• 유통과학연구
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• 제20권1호
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• 디지털융복합연구
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• 제12권12호
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• pp.303-311
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• 2014

클라우드 사용자들에게 책임 있는 서비스를 제공하는 클라우드 서비스의 책임 추적성(accountability)은 서비스 정책 준수, 모니터링 및 감사(auditing), 로그 정보 기록(logging) 등과 같은 여러 가지 기술을 적용한다. 궁극적으로 데이터 처리, 서비스 제공 과정에서 발생되는 여러 가지 문제들에 대해 누가 책임이 있는지를 판단함으로써 신뢰되는 클라우드 서비스를 제공하는 것을 목적으로 한다. 먼저, 부가가치가 높은 콘텐츠 서비스 제공 시에 안전하고 신뢰되는 DRM 클라우드 서비스를 제공하기 위해 본 논문에서는 콘텐츠 및 DRM 클라우드 서비스 체인을 이루는 클라우드 에코 시스템을 제시한다. 또한 콘텐츠 소유자와 콘텐츠 사용자의 DRM 클라우드 서비스에 대한 요구사항을 분석하고, 책임 추적을 위해 기록해야 할 로그 정보 및 모니터링 툴 구조를 제안한다.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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• 제6권1호
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• pp.36-44
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• 2000

본 논문은 고속통신망을 통하여 사용자 개입을 허용하는 멀티미디어 프리젠테이션과 멀티미디어 응용에 포함된 다양한 미디어의 저작을 동시에 수행할 수 있는 도구의 개발에 관한 것이다. 도구 개발을 위해 실시간 동기식 멀티미디어 프리젠테이션을 지원하기 위해 동적 버퍼링 기법, 송수신 시스템간의 데이타 전송률을 동기화를 위해 버퍼 관리 기법과 QoS 파라메터를 기반으로 한 적응형 전송 알고리즘을 적용하였다. 또한, TRSG 모델을 이용하여 사용자가 프리젠테이션 도중에 참여할 수 있도록 하였다. 마지막으로 제안된 도구가 QoS 유지 및 동기화에 영향을 미치는 요소들을 계속적으로 모니터링하여 멀티미디어 프리젠테이션의 수행 상태를 지속적으로 제어하는 이벤트 감시 스레드 기법을 적용하여 연속적인 출력보장과 최소한의 QoS를 지원할 수 있도록 하였다.

• 한국정보컨버전스학회:학술대회논문집
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• 한국정보컨버전스학회 2008년도 International conference on information convergence
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• pp.75-86
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• 2008

This paper presents the design, implementation, and evaluation of the RFID Guardian, the first-ever unified platform for RFID security and privacy administration. The RFID Guardian resembles an "RFID firewall", enabling individuals to monitor and control access to their RFID tags by combining a standard-issue RFID reader with unique RFID tag emulation capabilities. Our system provides a platform for coordinated usage of RFID security mechanisms, offering fine-grained control over RFID-based auditing, key management, access control, and authentication capabilities. We have prototyped the RFID Guardian using off-the-shelf components, and our experience has shown that active mobile devices are a valuable tool for managing the security of RFID tags in a variety of applications, including protecting low-cost tags that are unable to regulate their own usage.