• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.561-573
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• 2022

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

• Journal of Distribution Science
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• v.22 no.4
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• Journal of Software Engineering Society
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• v.29 no.2
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• pp.7-12
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• 2020

A project to establish an information system with a project cost of more than 500 million won at a local public firm is subject to the Information System Audit (hereinafter referred to as IS Audit), and the IS Auditor shall conduct audit according to the audit criteria. Recently, as blockchain technology has been applied to various fields such as manufacturing, healthcare, distribution, and public sectors beyond the financial industry, the development of systems that apply blockchain technology is increasing. The use of Hyperledger Fabric, a private blockchain, is on the rise to utilize blockchain technology in public firms and private firms. However, the newly emerging blockchain-based system is not sufficient to carry out auditing with existing audit check items, so it has no choice but to make and use audit items individually. Therefore, a need for verified audit items for systems that base on blockchain technology has emerged. In this study, we customized the Delphi process to derive audit items suitable for the system development project using the blockchain technology, and verified the completeness and accuracy of the audit items derived through a survey by the IS Auditor. This research will be of direct help to the IS Auditor, and it is expected that operators and organizers who provide services through the blockchain-based system will also contribute to improving the quality of the system.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1403-1413
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• 2015

An information System Audit by the recognition of a problem and suggestions for solutions for overall matters about constructing and managing information systems is needed in order to contribute to the improvement of an information system's quality and improving the performance of projects. In reality, however, the general cognition is that audit is biased by subjective opinions. For this, an auditor needs to measure the level of recognition of the usability and convenience of the technologies of automating audit by applying TAM in the information system audit, and to analyze the relationship with recognition and availability of the interested parties for the technology (tool) of the audit. By the hypothesis verification result, an auditor needs to present objective corroborative facts that back up the level of recognition and usability for the information technology in the field of audit. This study verified that the phenomenon of technology application can be explained and predicted by applying TAM in the field of audit. Through an empirical study of the recognition level of audit and contractor, the developer suggests that the audit plan stage is similar to the audit corrective action stage, but the audit action stage is different from the audit review stage. This research can verify the audit technology preferred for the availability and intention of use and usability.

• Proceedings of the KSPS conference
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• 2002.11a
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• pp.73-76
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• 2002

The purpose of this paper is to research Korean boundary tone of sentence type and perceptive speaker's attitude according to speech rate - three type. In view of the preceding study, Korean intonation's meaning is determined by boundary tone. Also, in my experimental results, Korean boundary tone of sentence type has preferential tone. However, Korean boundary tone of sentence type is not influential according to speech rate. The speech rate's change of three pattern is influential in auditor's perceptual response. The relationship between the pitch contour of boundary tone and speech rate is not significant.

• 한국IT서비스학회:학술대회논문집
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• 2007.11a
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• pp.511-516
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• 2007

정보시스템 감리를 직접 수행하는 감리인의 전문가적 능력을 확보하는 문제는 감리 품질 및 효과 향상 측면에서 중요하다. 하지만, 정보시스템 감리 인력의 전문성 확보방안은 감리인 개인이나 특정 기관의 노력으로 해결하기는 쉽지 않다. 본 논문은 감리인력 전문화 노력 및 정보시스템 감리제도를 시험하고 있는 선진 사례를 조사하고, 법 제도 차원에서의 개선방안과 학계 및 산업계 등 정보시스템 감리와 관련된 다양한 전문가 그룹이 추진해야할 단계적 접근 방안을 고찰함으로써, 정보시스템 감리인력 전문성 확보를 위한 체계적인 접근방안을 제시한다.

• KIPS Transactions on Computer and Communication Systems
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• v.2 no.11
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• pp.483-488
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• 2013

Users can access their data anywhere, at any time by using outsourced storage. But they cannot know how service provider manage the data. Even user cannot know when data damaged. To solve these problems, the outsourced storage auditing schemes has been proposed. Most proposed schemes are based on Homomorphic Verifiable Tags. But it has computational efficiency limitation because data used to exponent. In this paper, we propose a novel approach to outsourced storage auditing scheme using coefficient matrix. In the proposed scheme, data used to auditing by coefficient matrix form. Auditing procedures are proceed as solving the linear simultaneous equation. The auditor can audit easily by solving the equation using solution vector. The auditor can audit the n size data using sqrt(n) size data through out proposed scheme.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.75-83
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• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2014.04a
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• pp.662-663
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• 2014

In most vehicle manufactures have traditionally relied on find-fix method of human auditor, mainly due to variation excitation source. To solve the BSR noise, the requirements for BSR test are presented in terms of detection of noise source, analysis of time-frequency and sound pressure, sound quality for noise. A number of new technology direction, particularly in the field of noise source identification application and psycho-acoustics from the Zwicker's sound quality parameter, the computed objective sound metrics and subjective jury test result.