• Title/Summary/Keyword: IS Audit

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Optimization of the Educational Environment Using Information Technologies

  • Sherman, Mykhailo;Martynyshyn, Yaroslav;Khlystun, Olena;Chukhrai, Liubov;Kliuchko, Yuliia;Savkiv, Uliana
    • International Journal of Computer Science & Network Security
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    • v.21 no.4
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    • pp.80-83
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    • 2021
  • The article analyzes and shows the rapid development information and telecommunication technologies, and their capabilities are becoming unprecedented for human development, effective solutions to many professional problems. The analysis of information and communication technologies of education used in higher educational institutions of Ukraine confirmed that for the effective use of special teaching methods, as well as software and technical teaching aids, it is necessary to have a trained teaching staff and students.

Proliferation of Health and Safety Documentation in Construction?

  • Smallwood, John;Bester, Deon
    • International conference on construction engineering and project management
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    • 2020.12a
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    • pp.243-248
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    • 2020
  • In addition to a range of H&S documentation, a range of actions, beliefs, interventions, practices, and states are important in terms of achieving optimum construction H&S. Conclusions include that H&S documentation facilitates and assists planning, organising, leading, controlling, and coordinating H&S. Furthermore, current H&S documentation: is inappropriate in that it can be complex, generic, lengthy, onerous, repetitive (duplicative), and vague; engenders dubious practices; generally, 'does not add the potential value'; shifts the focus from the physical process, and could be improved. Recommendations include: industry associations should review their 'audit system' to interrogate the allocation of points; H&S documents must reflect the intention of the requirement; the synergy between H&S documentation, and actions, interventions, and practices should be investigated, digested, and focused upon, and 'audits', or rather inspections, should focus more on the physical process, actions, interventions, and practices, than documentation.

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The Measurement Model for the Evaluation of Information Systems Service : The Case of Chinese SI Company (정보시스템 서비스 평가를 위한 측정모형의 개발 및 실증적 검증 : 중국 SI 기업 사례)

  • Lee, Sang-Jae;Lim, Gyoo-Gun
    • Journal of Information Technology Services
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    • v.10 no.2
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    • pp.141-162
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    • 2011
  • The controls of Information Systems (IS) have been an more critical issue controls as the sophistication and integration of IS is more proceeded. ITGI (The Information Technology Governance Institute) of ISACA (Information Systems Audit and Control Association) has suggested COBIT (Control Objectives for Information and related Technology) and this has been widely recognized the evaluation model of IS controls. In COBIT, IS was evaluated in terms of process, information quality, and IT resources. This study used COBIT in order to suggest and empirically test an evaluation model of IS service. The data was collated from one major Chinese SI (Systems Integration) company in four domains of processes : planning and organization, acquisition and implementation, delivery and support, and monitoring. Seven factors are extracted using an exploratory factor analysis as follows : Overall IT planning process, technological assessment process in IT planning of IT, cost-benefit assessment process in IT planning, implementation process, support process, monitoring process, post-implementation evaluation process. The results of confirmatory analysis of three alternative measurement models indicated that the measurement model with one inherent or conceptual variable has greater model fitness than the other models. This study suggests the logical and general way to test and apply COBIT in evaluating IS services.

A Case Study on the Information Security Management System for Major Korean Businessn Groups (국내주요그룹의 정보보안관리 체계에 관한 사례 연구)

  • Sun, Han-Gil;Han, In-Goo
    • Asia pacific journal of information systems
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    • v.8 no.2
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    • pp.105-119
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    • 1998
  • As the first step to information security, the security policy and organizational control need to be established. The purpose of this study is to investigate the policy and management of information security of five major Korean business groups. The results of case study on five giant groups can be summarized as follows. There exists a basic policy for information security. But it is outdated and not realistic in the present. The security audit and education need to be upgraded. It is also necessary to use security tools actively. The security level is low in companies which do not have independent information security divisions. Therefore, it is desirable to build information security teams. The number of security personnel is not enough for the task although there exist an information security team in the company. It is important to check if the team has the ability of perform information security task. The interview with security managers reveals that the total security management should be integrated with physical and computer security. It is suggested that an Information Security Center play the major role for information security. The study on the information security management for industry level is expected to be performed in the future.

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A Method of Sensitivity Analysis for the Infeasible Interior Point Method When a Variable is Added (변수추가시의 비가능 내부점기법의 감도분석)

  • Kim, Woo-Je;Park, Chan-kyoo;Lim, Sungmook;Park, Soondal;Murty , Katta G.
    • Journal of Korean Institute of Industrial Engineers
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    • v.28 no.1
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    • pp.99-104
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    • 2002
  • This paper presents a method of sensitivity analysis for the infeasible interior point method when a new variable is introduced. For the sensitivity analysis in introducing a new variable, we present a method to find an optimal solution to the modified problem. If dual feasibility is satisfied, the optimal solution to the modified problem is the same as that of the original problem. If dual feasibility is not satisfied, we first check whether the optimal solution to the modified problem can be easily obtained by moving only dual solution to the original problem. If it is possible, the optimal solution to the modified problem is obtained by simple modification of the optimal solution to the original problem. Otherwise, a method to set an initial solution for the infeasible interior point method is presented to reduce the number of iterations required. The experimental results are presented to demonstrate that the proposed method works better.

The Analysis of Maturity on Implementation of Safety and Health Management System in a Construction Company (건설업 안전보건경영시스템 실행의 성숙도 분석)

  • Oh, Byung Sub;Kwon, Chang Hee
    • Journal of the Society of Disaster Information
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    • v.8 no.3
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    • pp.310-318
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    • 2012
  • Actual condition by items based on the level of execution of Construction Company certified by Construction Safety and Health Management Systems (KOSHA 18001) was investigated, analyzed and evaluated reflecting various opinions fincluding safety experts, top management, audit experts, and construction engineers. Currently, the maintenance is being managed through internal audit after the safety and health management system has been certified, but it is difficult to identify the degree of continuous improvement. In order to present the standards to see the level of quantified system, this study was conducted. The purpose of this study is to present the system maturity evaluation tool to be used to reduce occupational accidents through proper establishment and continuous improvement of national health and safety management system. Results of this study are summarized through identification of current condition of implementation of KOSHA 18001 system, development of maturity measurement tool and verification as follows: First, priority of implementation for activities of headquarters and on-site was determined by importance of activities such as the risk assessment, safety and health accident prevention activities, performance assessment and monitoring, resource management and support, and management review and improvement in order. In addition, the expert group presented that association with continuous improvement activities could establish the system by presenting strengths, weaknesses and improvement subjects of system.

QUALITY ASSURANCE IMPLEMENTATION IN THE NATIONAL CANCER CENTRE

  • Jui, Wong-Toh
    • Proceedings of the Korean Society of Medical Physics Conference
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    • 2002.09a
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    • pp.19-22
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    • 2002
  • The importance of accurate dose delivery in radiotherapy is well documented. Studies have shown that a mere 5% deviation of the prescribed dose can produce an undesirable treatment outcome. Uncertainties in the dose delivery can arise at different stages of the radiotherapy process. Therefore, a good quality assurance programme will ensure the best possible results and consistency of the radiotherapeutic treatment. Quality assurance in any radiotherapy department involves the responsibility of a multi-disciplinary team of radiation oncologists, medical physicists and radiation technologists. This paper will focus on the physical and technical aspects of QA. The organizational structure and responsibility of the physics QA team is outlined and also included the types and frequencies of QA checks. For a QA program to be effective, action levels should be clearly defined and understood by all staff concerned. Data of the Singapore National Cancer Centre's participation over the last ten years with the IAEA / WHO Postal TLD Dose Inter-comparison programme is presented. The data obtained were within the international criteria. For a QA program to be successfully implemented, there must be a commitment by management to provide adequate staff, test equipment, machine time as well as continual training and education. This is in addition to the positive attitudes of all the staff. A quality audit is also necessary to serve as a check and balance to ensure that the QA is in order.

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Improvement Plan for Cash Receipt System

  • Kim, Ki Beom;Woo, Hyung Rok
    • International Journal of Internet, Broadcasting and Communication
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    • v.14 no.3
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    • pp.243-248
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    • 2022
  • Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

  • TRAN, Quoc Thinh;LAM, To Trang;LUU, Chi Danh
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.327-333
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    • 2020
  • Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value

  • KURNIA, Pipin;DARLIS, Edfan;PUTR, Adhitya Agri
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.223-231
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    • 2020
  • This research aims to examine (1) the effect of carbon emission disclosure on firm value, (2) the effect of good corporate governance on firm value, (3) the mediating role of financial performance between carbon emission disclosure and firm value, and (4) the mediating role of financial performance between good corporate governance and firm value. The research sample includes 43 mining, agro, and manufacturing firms listed in the Indonesian Stock Exchange over the 2015-2017 period. Carbon emission disclosure is measured by an indicator of the Global Reporting Initiative Series of Environmental Aspect. Good corporate governance is measured by the corporate governance score of shareholder rights, boards of directors, outside directors, audit committee and internal auditor, and disclosure to investors. Financial performance is measured by return on assets, while firm value is measured by Tobin's Q. Data analysis uses the structural equation modeling. The result shows carbon emission disclosure and good corporate governance have no direct effect on firm value. On the other hand, financial performance mediates the effect of carbon emission disclosure and good corporate governance on firm value. It shows that higher carbon emission disclosure and good corporate governance are meaningless for the investor if they do not give any financial performance improvement.