• 시큐리티연구
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• 제5호
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• pp.109-130
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• 2002

As proceeding Munmin and Kukmin's government, it is to bring in regionalism of genernal public administration and police administration, specialization, efficiency issue, demand inventing of audit technique to meet this trends. Especially, according to supporting qualitative improvement of the audit, its environment faced that orienting performance audit emphasis on not the legality but the efficiency more systematic and scientific theory or technique. In order to attain police audit's efficiency through performance audit, this study discussed that scientific management techniques should be applied police audit. Accordingly, the primary purpose of this study is to apply public audit to scientific management technique, bring to light limits in public sector(especially, police sector). To be efficiency audit(namely, performance audit), 1) OR techniques are explained linear programming, network modeling, PERT/CPM, queuing matrix model, simulation, 2) Statistical analysis methods are argued delphi technique, data envelopment analysis(DEA), analytic hierarchical process(AHP), time series analysis models etc.

• 디지털융복합연구
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• 제12권3호
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• pp.37-53
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• 2014

지방자치단체에 의한 감사는 지방자치단체의 내부 통제를 개선하고 자신들의 정책을 진단하여 관리능력을 향상시키며 정책 오류를 예방하는 역할을 한다. 그러나 자기기관 감사와 검사 수준은 매우 낮은 실정이다. 이는 전문가 수준의 직원보다 빈번한 순환 보직으로 실무 경험이 미흡한 감사요원을 배치하기 때문이다. 이러한 문제를 극복하고 지방자치단체의 자체감사기능을 강화하기 위하여 여러 가지 감사환경을 고려한 솔루션으로 새로운 시스템을 제안한다. 본 연구는 지방감사의 문제점을 찾아 자체 감사평가시스템의 새로운 체계를 제시하였다. 자체전자감사평가시스템은 자체기관 감사 및 검사를 강화하여 궁극적으로 지방정부의 역량을 강화시킬 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.

• 한국IT서비스학회지
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• 제11권2호
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• pp.197-211
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• 2012

This paper describes how to derive audit criterion, audit domain, detail technology, and functional check items which are core of hospital information system, consisting of OCS, EMR, and PACS. Using the check items listed above, we investigated the objective validity for the construction audit of hospital information system. As a result, the derived audit criterion, audit domain, detail technology, and functional check items were verified as check items for audit. Since using the current audit check items of public area is insufficient to construct efficient, reliable, and stable hospital information system, we suggest adopting the hospital information system audit area, audit check items, and process that are presented in this paper.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.167-178
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• 2004

Different from traditional development methodologies like waterfall model, the CBD (component based development) methodology relies on a building block approach in the design and development of information system. The audit procedure and checklist for the traditional IS development methodology are required to be modified to be suitable for CBD. This research reviewed IS audit guidelines for the existing development process and analyzed multiple projects that employed the by component based development process. For the purpose of this study, we chose a governmental project and a next-generation IS project of a financial agency as sample cases. By comparing existing IS audit checklists and items actually reviewed in audit projects, this study identified appropriate check items for the CBD-centric audit program. New items were proposed as additional items such as project control in management phase, usage case and conceptual model establishment, component evaluation and design, in implementation phase, and so forth. The result of the research provides new guidelines for the audit CBD projects for the purposed of increased efficiency and qualify of application development projects.

• 정보처리학회논문지:소프트웨어 및 데이터공학
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• 제5권9호
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• pp.425-432
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• 2016

정보시스템 감리의 중요성이 커지면서 공공기관이나 기업에서 높은 품질의 시스템을 구축하기 위해 많은 비용을 투자하고 있으며 효율적인 감리 작업을 수행할 수 있는 도구에 관한 연구도 많이 진행되고 있다. 정보시스템의 핵심인 데이터베이스 관련 감리 작업에서 다양한 모니터링 도구를 활용해 많은 검사항목에 대해 감리할 수 있지만, 데이터베이스 성능에 많은 영향을 미칠 수 있는 SQL 감리에는 기능적으로 부족한 면이 존재한다. 대다수의 모니터링 도구들은 메타 정보 기반으로 검사하기 때문에 메타 정보가 없거나 정확하지 않으면 SQL 감리 작업을 수행하기가 어렵고 SQL 문장의 구체적인 문제점을 도출할 수도 없다. 따라서 본 연구에서는 ANTLR를 활용한 SQL 검사기를 설계하고 구현한다. 구현된 SQL 검사기를 통해 기존의 수작업으로 SQL을 검사하는 것보다 효율적으로 수행할 수 있다. 그리고 기능적인 측면에서 다른 모니터링 도구에 비해 더 많은 검사 규칙을 SQL 검사 작업에 적용할 수 있다. 본 연구에서 제시한 SQL 검사기는 개발 단계부터 운영단계까지 감리 작업을 수행하여 정보시스템의 안정성을 높일 수 있다고 기대한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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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.

• Journal of Information Technology Applications and Management
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• 제9권4호
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• pp.79-101
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• 2002

The National Computerization Agency has been leading the Information Systems(IS) audit since 1987, as development of IS projects in governmental and public sectors have become daily issues. While many considerations on audit guidelines and techniques for quality management in IS have been given to respond to the fast increasing demand of audit process since mid 1990's, the study on the fact that how audit activities directly affect the quality of software process has been put aside. In this paper, we went through 74 audit results, which were reported by H auditing organization, and performed on 59 IS projects carried on 1999 through 2001. As a result of study, we found that more than one fourth of errors of Coding and Test phases are caused in the earlier phases, which naturally leads to the conclusions that auditing on earlier phases can save a lot of stitches in the later phases. Comparing two types of IS projects-the one that went through only one audit process, and the other that went through two audit processes-, we found that projects with two audits carry less errors on Planning, Analysis, Design phases as a whole, which revealed the facts that IS audit actually gives positive effects on the quality of software.

• Spatial Information Research
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• 제10권1호
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• pp.29-43
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• 2002

이 연구는 GIS감리의 특성을 파악하고 기존의 GIS사업에 적용된 감리사례를 분석 하여 실제 적용할 수 있는 GIS감리기준, 지침 및 수행절차와 활동의 정의를 토대로 GIS사업을 효율적으로 추진할 누 있는 표준절차 정의를 통한 GIS감리방법론을 확립 하는데 목적을 두고 있다. 이에 본 인구는 감리수행을 위하며 GIS사업의 표준절차를 정의하고, 이러한 방법론을 준수했는지의 여부를 점검하는 과정을 골격으로 하고 있다. 이를 표준절차 정의에 의한 감리방법이라 하며, GASP(GIS Audit Standard Procedure)방법론이라 한다. GASP방법론이란 GIS감리를 효과적으로 수행하기 위하여 감리대상 사업의 전 공정과 예측되는 대상업무를 도출하기 위한 시범작업(Pilot project)을 수행한 후, 업무에 내한 표준절차를 사전에 정의(Prototype)하여 준수 여부를 감리하는 것을 말한다. 이는 GIS사업의 특성. 범위, 내용을 분석하여 모든 과정의 활동은 평가할 수 있는 보나 발전된 감리방법론이다.

• 산업경영시스템학회지
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• 제12권19호
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• pp.89-98
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• 1989

This research addresses the most sophisticated level of complexity of current electronic data processing(EDP) technology realtime, distributed data base(DDB) system. The major objective is to develop guidelines for the control and audit of these sophisticated system, since the control and audit philosophies, control features, and audit techniques applicable to traditional EDP systems are no longer fully appropriate for, or relevant to, these stat-of-art systems. An attempt is made to develop an internally consistent audit and control Conceptual Framework summarizing and integrating the material developed in this research, which then leads into the analysis of the control and audit model.