• Title/Summary/Keyword: Government Audit

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A Comparative Study on Hospital Accreditation Programme -United States of America, United Kingdom, Canada, Australia, Republic of Korea (주요 국가의 의료기관 신임제도 비교연구 - 미국, 영국, 캐나다, 호주, 한국을 중심으로 -)

  • Shin, Young-Soo;Lee, Sin-Ho;Kim, Su-Kyeong;Lee, Young-Sung
    • Quality Improvement in Health Care
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    • v.1 no.1
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    • pp.66-94
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    • 1994
  • Hospital Accreditation Programme(HAP) has been introduced in many countries in the world for these recent years. This article reviews the HAP in the aspects of the organization, survey and evaluation process, evaluation criteria, and its impact to the hospital quality improvement. The nations included in this study are USA, UK, Canada, Australia, and Korea. To carry out this comparative study, the authors have reviewed articles and accreditation manuals having been issued in many countries. An expert panel of medical doctor, nurse, pharmacist, administrator, and specialist in health facilities formulated a study framework. The results of this study enhance understanding about hospital accreditation activities according to each nation's health care system. In recent years, the Korean government has launched the plan to improve the quality of health services by strengthening the hospital accreditation programme. This study results can provide useful information in development and implementation of the national hospital accreditation programme in Korea.

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About the Designation of Privacy and Information Protection Firm (정보보호전문업체 지정에 즈음하여)

  • Shin, Hoon
    • Journal of the Korean Professional Engineers Association
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    • v.34 no.4
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    • pp.62-64
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    • 2001
  • As of July 1. 2001, the Law of Information 8t Telecommunication Protection has been compulsory to audit protection status on national information and Telecommunications Infra facilities such as communication, electricity, waterworks, airport, railway, primary facilities of government and the first financial circles. In U.S. institutions, organizations and corporations in each field are trying to prepare for Safe Har-bor agreed on Internet privacy regulation between U.S. and Europe to be effective in 2003. The Safe Harbor was motl-vated by strict European standard. Other countries make privacy and information protection law according to their own interest. Therefore Korean technical experts have to develop the law responding to national interest and public welfare. Besides scientific Held, experts in the field of politic, economy and academy also have to work hard to develop the law.

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Suggestions for a better HACCP system assessment in livestock product processing plants (축산물가공장 HACCP system 평가방법 개선방안)

  • Hong, Chong-Hae;Lee, Sung-Mo
    • Korean Journal of Veterinary Service
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    • v.34 no.4
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    • pp.441-448
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    • 2011
  • According to the Korean government policy of expanding HACCP system application to food chain from farm to meat market, the importance of HACCP assessment to keep balance among the certified HACCP plants is urged. The objective of this study is to recommend more effective HACCP assessment methods. We reviewed major foreign countries HACCP implementation policy focused on the audit system, and compared with the Korean HACCP assessment system. We found that the checklist guidelines of prerequisite program were not enough for precise evaluation and many of the items were not directly related to the risk occurrences. And current rating grade for each items and judgments were inadequate to induce non-compliances and corrections for better HACCP implementation. We suggest revision points as follows; (1) checklists should be revised and reorganized according to the possibility of risk occurrences, (2) all the items should be supported by detailed guidelines for more objective inspection, (3) non-compliances identified must be reconfirmed after correction, (4) the items for HACCP plan should be divided into an accreditation inspection and a regular inspection, (5) rating grade 'high', 'medium', 'low', 'failure' was better for indicating non-compliances.

Transaction Mining for Fraud Detection in ERP Systems

  • Khan, Roheena;Corney, Malcolm;Clark, Andrew;Mohay, George
    • Industrial Engineering and Management Systems
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    • v.9 no.2
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    • pp.141-156
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    • 2010
  • Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour, and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R/3, presently the predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach.

Modelling of Public Financial Security and Budget Policy Effects

  • Zaichko, Iryna;Vysotska, Maryna;Miakyshevska, Olena;Kosmidailo, Inna;Osadchuk, Nataliia
    • International Journal of Computer Science & Network Security
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    • v.21 no.9
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    • pp.239-246
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    • 2021
  • This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

A Study on Practical Method of Utility Curve for Deciding Priority Order of the Improvements in Traffic Safety Audit (교통안전진단 개선방안들의 우선순위 산정 연구)

  • Choi, Ji Hye;Kang, Soon Yang;Hong, Ji Yeon;Lim, Joon Beom
    • Journal of the Korean Society of Safety
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    • v.31 no.3
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    • pp.143-155
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    • 2016
  • Recently, a massive loss of life and property is occurring in Korea due to traffic accidents, with the rapid increase in cars. For improvement of traffic safety, the Korea Transportation Safety Authority intensively analyzes accident data in local governments with low traffic safety index, performs a field investigation to extract problems and offers local governments improvements for problems, by conducting the 'Special Survey of Actual Conditions of Traffic Safety' each year, starting 2008. But local governments cannot strongly push forward the improvement projects due to the limited budget and the uncertainty of the improvement plan effects. Therefore, this study suggested a model which applied the Utility concept to the AHP theory, in order to efficiently decide a priority of the improvement plans in accident black spots in consideration of the limited budget of local governments. The number of accidents in each spot for improvement and accident severity, traffic volume, pedestrian volume, the improvement project cost and the accident reduction effect were chosen as evaluation factors for deciding a priority, and data about the improvement plan costs and the accident reduction effects, traffic accidents and traffic volume in the spots to undergo the special research on the real condition of traffic accident in the past were collected from the existing studies. Then, regression analysis was carried out and the Utility Curve of each evaluation factor was computed. Based on the AHP analysis findings, this study devised a priority decision method which calculated the weight and the utility function of each evaluation factor and compared the total utility values. The AHP analysis findings showed that among the evaluation factors, accident severity had the biggest importance and it was followed by the improvement plan cost, the number of accidents, the improvement effect, traffic volume and pedestrian volume. The calculated utility function shows a rise in utility, as the variables of the 5 evaluation factors; the number of accidents, accident severity, the improvement plan effect, traffic volume and pedestrian volume increase and a fall in utility, as the variables of the improvement plan cost increase, since the improvement plan cost is included in the budget spent by a local government.

A Study on Issues and Improvements Plan for National Safety Assessment (국가안전대진단의 문제점과 개선방안)

  • Shin, Jae-Hun;Kim, Sang-Woon
    • Journal of the Society of Disaster Information
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    • v.14 no.3
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    • pp.334-342
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    • 2018
  • Purpose: The purpose of this study is to examine and improve the issues related to National Safety Inspection currently operation and reform the system for response to various disasters. Method: For the completion, this study established theoretical background using materials related to National Safety Inspection and identified the issues using the open statistical data for National Safety Inspection to suggest the improvement plans. Results: National Safety Inspection has been operating a complete large-scale inspection on risk factors in cooperation with the central government, local governments, and citizens since 2015 to remove various disaster factors neglected in people's daily lives. Operation of National Safety Inspection had positive influence in preventing major disasters. However, inefficient activity is pointed out due to issues related to cooperation with other institutes, limitation for citizen's positional role, and superficial inspection. Conclution: To solve this issue, this study proposed strengthening of communication activity with disaster institutes, strengthening of efficiency through citizen participation by type, and actualization of checklist used in National Safety Inspection.

A Study on Aviation Security System on Airport (국제민간항공협약의 표준과 관행을 고려한 공항보안체계의 문제점고찰)

  • Yoo, Kwang-Eui
    • The Korean Journal of Air & Space Law and Policy
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    • v.19 no.1
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    • pp.165-182
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    • 2004
  • According to the Annex 17 to the Convention on International Civil Aviation, an appropriate authority of each contracting state has to define and allocate tasks and coordinate activities between the departments, agencies and other organizations of the State, airport and aircraft operators and other entities concerned with or responsible for the implementation of various aspects of the national civil aviation security programme. It is generally recognized that the three major parties responsible for the aviation security at an airport are appropriate government departments, airport operator and airlines. The airlines are the beneficiaries of security activities as well as the provider of security activities. So, their responsibilities have been critical in protecting civil aviation from unlawful interferences. The airport has to take leading role in implementing security tasks at airport area because the airport operator is the provider of airport facilities and services to its customer and the security activities belong to its services. The government has the responsibilities not only for establishing regulatory system but also for oversighting the implementation of aviation security activities. The paper is to review the revision of aviation security regulation and the changes of aviation security responsibilities, and costs and task assignment in Republic of Korea after September 11 event. The responsibilities, tasks and costs assigned to airlines, airport operators and government are introduced and evaluated in terms of economic fairness, effectiveness and efficiency of aviation security activities. The drawbacks of new legal system are pointed out and the suggestions to remedy them are proposed as conclusions.

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The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • v.21 no.3
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

A Case Study on the Development of Research Management System focused on applying the detailed RFP (연구관리시스템의 개발 사례연구 - 상세 RFP 적용을 중심으로)

  • Hong, Jihoon;Hwang, HyoJeong;Kim, Dae Ho
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.6 no.12
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    • pp.513-522
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    • 2016
  • The importance of the national reseach and development project has been increased since the global financial crisis for overcoming the world economic recession and responding the threatens of the global competitiveness. As the budgets are increased and the size of the tasks is enormous, the government often requests high-level audits and data for the transparent management of research expenses. As a result, the researchers who have to concentrate on the original research work spend much time in administrative processing, government audit, and responding to the demand data than the time to concentrate on the research work. It is absolutely necessary to have a system that can integrally manage R & D projects from a company-wide point of view in order for researchers to work efficiently and concentrate on the original research. Korean government has increased the investment for the national R&D, and therefore the size of R&D projects has become more larger. Therefore, this study attempts to present a standardized management process and system establishment direction for the efficient management of research and development project and to study the success factor of system establishment for the successful execution of project and the project management plan by the case study.