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

• KIPS Transactions on Software and Data Engineering
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• v.5 no.9
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• pp.425-432
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• 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 the Korean Society of Safety
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• v.28 no.1
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• pp.40-46
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• 2013

In the chemical process industries, accidents have a high potential and large effects on catastrophic results. Therefore the safety management for accident prevention plays a crucial role to guarantee the process safety. For these reasons, many systematic methods for safety management system have been widely employed in the fields of chemical processes. PSM (Process safety management) is one of most representative methods. The audit system, which is one of PSM system components, evaluates the performance of PMS system. However, most existing safety audit systems are not systematic and these are performed based on knowledges and experiences of various specialist. Moreover, the safety audit is only performed based on each independent technical component. So, the results of safety audit are not a quantitative index but only a series of commentaries. Finally, it is very difficult to obtain the comparison with other plants or industries. In this study, the novel systematic method and index-based accident database of auditing safety management systems for quantitative assessment are proposed. First, the elements of safety audit replace technical methods to categories of accident database. The F-N curve of each category for accident database is employed to derive the index for quantitative assessment. The Accidental Factor Risk Index (AFRI) is suggested for evaluating the effect of each element in accident database and safety audit system. The safety audit can be modified according to the proposed index.

• Journal of Service Research and Studies
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• v.8 no.2
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• pp.41-65
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• 2018

With the dawn of society where individuals or enterprises based on data generate infinite profits, the significance of database operation management is growing centering on data quality. However, there are not many South Korean public or private entities managing them systematically. Against this backdrop, this study sought to investigate the current status and problems and explore how to improve from the perspective of auditors. To implement this study, audit checklist was improved and, based on it, auditors and IT experts were surveyed. The final data were analyzed to test the study hypotheses empirically. As a result of the analysis, it was found that the auditors had been highly satisfied with all of the items on the improved audit checklist for data quality-based database operation management. Moreover, non-auditors were also found to regard them within their acceptable range. This study is expected to help improve information system operation audit and enterprises data operation management.

• Journal of Information Technology Services
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• v.5 no.3
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• pp.121-135
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• 2006

With the growth and maturation of IT industry, the necessity of audit about development, maintenance and management of high-quality information system is gradually increasing. In addition, the necessity of inner auditing system, which could totally verify and evaluate the effectiveness of project according to the characteristics of organization conducting information-oriented business, also being proposed. Government offices including Korea Institute of Science and Technology(KISTI) collectively controlling nationwide science-technology related information have no guiding principle or organization within themselves even though performing information-oriented businesses are becoming more bigger and complicated. In this paper, we propose scheme for devising framework, which can audit construction and operation of knowledge information, check list and guideline. In addition, we present concrete ways for adapting these schemes to institutes which manage science-technology knowledge information. Audit framework consists of points of time in audit, audit domain and audit criterion. Points of time in audit are defined as three phases as followings: pre-audit, in-progress audit and post-audit. Audit domain includes 16 detail audit domains and especially we set 11 check items and 40 detail investigation items for database implementation business. We expect that management level of science-technology implementation business of organizations using this research result will increase and they could offer high-quality information service.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.66
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• pp.27-35
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• 2001

The Gateway Server Authorization System(GSAS) presented in this thesis is a database authorization system. GSAS is responsible for user\`s authorization, and privilege management, audit service. Only users that are filtered in GSAS can access the DBMS(Data Base Management System) through middleware. GSAS is located at the DBMS and already contains an authorization record for user accessing a specific DBMS. GSAS on consists of several components, namely an authorization manager, a privilege manager, and an audit manager. As an authorization manager and a privilege manager can only approve a pass at the same time, a user can get accessibility for DBMS.

• The Journal of Society for e-Business Studies
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• v.4 no.2
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• pp.197-208
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• 1999

With developing computer and communication technologies, the concept of CALS system has been popular not only to military but also to commercial industries. The security problem is one of the most critical issues to construct CALS infrastructure. The CALS system needs some security functions such that data confidentiality, integrity, authenticity, availability, and non-repudiation. This paper proposes a security architecture model in CALS. The security architecture model is composed of 5 submodels such that network security model, authentication and key management model, operation and audit model, integrated database security model, and risk analysis model.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.17 no.12
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• pp.3218-3241
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• 2023

Financial fraud undermines the sustainable development of financial markets. Financial statements can be regarded as the key source of information to obtain the operating conditions of listed companies. Current research focuses more on mining financial digital data instead of looking into text data. However, text data can reveal emotional information, which is an important basis for detecting financial fraud. The audit opinion of the financial statement is especially the fair opinion of a certified public accountant on the quality of enterprise financial reports. Therefore, this research was carried out by using the data features of 4,153 listed companies' financial annual reports and audits of text opinions in the past six years, and the paper puts forward a financial fraud detection model integrating audit opinions. First, the financial data index database and audit opinion text database were built. Second, digitized audit opinions with deep learning Bert model was employed. Finally, both the extracted audit numerical characteristics and the financial numerical indicators were used as the training data of the LightGBM model. What is worth paying attention to is that the imbalanced distribution of sample labels is also one of the focuses of financial fraud research. To solve this problem, data enhancement and Focal Loss feature learning functions were used in data processing and model training respectively. The experimental results show that compared with the conventional financial fraud detection model, the performance of the proposed model is improved greatly, with Area Under the Curve (AUC) and Accuracy reaching 81.42% and 78.15%, respectively.

• 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 Information Technology Services
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• v.12 no.4
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• pp.219-234
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• 2013

We introduced a framework of information systems audit methodology and applied to IS projects based on RFID/USN in six public organizations in South Korea. An analysis of five IS implementation projects shows the iterative technical specific risks are disclosed. The key 14 risk factors categorized into 4 classifications (Project Management, application, database, system architecture) which are based on the established IT audit framework in order to extend to the technology (RFID/USN) specific framework and apply to the other case as well. The implications of these findings for audit research and practice are discussed.