• Journal of Distribution Science
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• v.22 no.9
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• pp.1-12
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• 2024

Purpose: The purpose of the research is to find out and analyze the direct influence of forensic audits and auditor integrity on Fraud Detection and indirect effects through big data technology and whistleblowing systems in Indonesian BPK. The research method used is a survey research method. Surveys are primary data collection methods by asking 254 individual respondents. The unit of analysis is an individual, namely the BPK RI auditors. Results of this study found a forensic audit has a positive and significant effect on fraud detection, Auditor Integrity has a positive and significant effect on Fraud Detection; and forensic Audit has a positive and significant effect on big data technology, A forensic Audit has a positive and significant effect on the whistleblowing system, Integrity auditor has a positive and significant effect on big data technology, The whistleblowing system has a positive and significant effect on fraud detection, Big data technology has a positive and significant effect on fraud detection, The whistleblowing system has a positive and significant effect on fraud detection. Similar to how we used cross-sectional data, future research is urged to use an interview-based qualitative approach to avoid typical technique bias.

• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Corrugated packaging logistics
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• v.5 no.25
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• pp.161-164
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• 1998

• Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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• 2002.09a
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• pp.63-66
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• 2002

Developers have, for some time now, recognised the benefits of acquiring "brownfields" sites for future urban development. The term “brownfield” generally refers to sites that have been previously occupied and in most cases this occupation has been for industrial usage. A key issue that developers face when considering the acquisition of a former industrial site is contamination and the costs associated with remediating the land to a level that renders the site suitable for its proposed use. Understanding all of the issues and implications associated with the remediation of contaminated land can be quite daunting. The process of remediation brings together a number of stakeholders that all have some influence on the outcome of the works. The stakeholders include the vendor, the purchaser, the regulatory authorities i.e. EPA and council, the Site Auditor and local residents. Careful planning and negotiation with the above stakeholders should be considered before committing to any remediation project.n project.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.25 no.1
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• pp.75-82
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• 2015

Recently, many public auditing schemes have been proposed to support public auditability that enables a third party auditor to verify the integrity of data stored in the remote cloud server. To improve the performance of the auditor, several public auditing schemes support batch auditing which allows the auditor to handle simultaneously multiple auditing delegations from different users. However, when even one data is corrupted, the batch auditing will fail and individual and repeated auditing processes will be required. It is difficult to identify the corrupted data from the proof in which distinct data blocks and authenticators of distinct users are intricately aggregated. In this paper, we extend a public auditing scheme of Wang et al. to support batch auditing for multi-cloud and multi-user. We propose an identification scheme of the corrupted cloud when the data of a single cloud is corrupted in the batch auditing of multi-cloud and multi-user.

• The KIPS Transactions:PartD
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• v.11D no.7 s.96
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• pp.1467-1476
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• 2004

The importance and demand about IS(information system) audit we increasing to raise quality of IS and prevention of the IS risk and dysfunction. Technology and system research for the substantiality and raising reliability of IS audit are continuously performed. But, there are misunderstanding of audit clients about IS audit, insufficiency of auditor's ability and misunderstanding of new technology and target business area. Therefore, is not getting trust from client or system integrator because service quality of IS audit is weak relatively. This study aims at survey correlation between audit service quality factor and audit quality, between audit quality and customer satisfaction. The results of this study are as follow. Auditor's ability, correspondence has a significant effect on audit quality, also audit quality on audit satisfaction, and Auditor`s ability, reliability has a significant effect on audit satisfaction.

• Journal of the Korea Society of Computer and Information
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• v.27 no.1
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• pp.183-191
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• 2022

The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

• Proceedings of the KOR-KST Conference
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• 2007.11a
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• pp.306-314
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• 2007

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.89-97
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• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.