• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Journal of the Institute of Electronics Engineers of Korea TE
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• v.39 no.1
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• pp.77-82
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• 2002

IDS has been studied mainly in the field of the detection decision and collecting of audit data. The detection decision should decide whether successive behaviors are intrusions or not , the collecting of audit data needs ability that collects precisely data for intrusion decision. Artificial methods such as rule based system and neural network are recently introduced in order to solve this problem. However, these methods have simple host structures and defects that can't detect changed new intrusion patterns. So, we propose the method using data mining that can retrieve and estimate the patterns and retrieval of user's behavior in the distributed different hosts.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.119-128
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• 2020

The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

• Journal of Digital Convergence
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• v.10 no.3
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• pp.23-37
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• 2012

Illegal game players' hacking and propagation of malignant code in online game exposes privacy of online game customers. So, online game companies have to support the standardized systems and operations of customers' privacies. Since online game companies implement authentication of information protection, which focuses on assets or physical, systemic security, they need a more professional system that is related to protection of individual privacy. We analyzed the individual information protection system, which includes ISO27001, ISMS of KISA, GMITS, ePrivacy, online game privacy protection guide, and BS10012. Using the suggested systems, we proposed the systemic tools that measure the level of individual information protection, which includes process and check items of each phase.

• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.557-561
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• 2007

Along with the significance of information systems in today s global business operation, the significance of information systems control and audit is ever increasing in the effort to secure accuracy and integrity of vital business data. A study is undertaken to integrate Food and Drug Administration computerized systems validation regulations. Securities & Exchange Commission Sarbanes-Oxley Act of 200 and other significant regulations, and lastly, People Capability Maturity Model into one comprehensive information system validation model. The initial benefits to this comprehensive model are convenience, time-saving, and synchronization of the regulations. An organization that is striving for a high level of quality system in its essential operating areas of organization may opt for this model. After the complete development of the model, a field test would be scheduled to test its efficacy and validity.

• KSCI Review
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• v.15 no.1
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• pp.53-64
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• 2007

Avoid at damage systems in order to avoid own IP address exposure, and an invader does not attack directly a system in recent hacking accidents at these papers, and use Stepping stone and carry out a roundabout attack. Use network audit Policy and use a CIS, AIAA technique and algorithm, the Sleep Watermark Tracking technique that used Thumbprints Algorithm, Timing based Algorithm, TCP Sequence number at network bases, and Presented a traceback system at TCP bases at log bases, and be at these papers Use the existing algorithm that is not one module in a system one harm for responding to invasion technology develop day by day in order to supplement the disadvantage where is physical logical complexity of configuration of present Internet network is large, and to have a fast technology development speed, and presentation will do an effective traceback system.

• Proceedings of the Korea Institutes of Information Security and Cryptology Conference
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• 1992.11a
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• pp.225-236
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• 1992

본 연구에서는 정보시스템 보안을 위한 기존의 감사증적 메카니즘을 고찰, 분석하여 우리의 실정에 필요한 감사증적 모델을 설계하였다. 특히, 우리나라가 표방하는 개방형 시스템, 국가기간전산망 등의 보안측면을 고려하여 UNIX 워크스테이션 환경에 초점을 맞추었다. 설계된 모델은 시스템접근시도의 실패를 포함한 모든 보안관련 정보를 운영체제수준에서 기록하고 필요한 내용을 쉽게 조회하도록 하였다.

• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.702-712
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• 2016

This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

• 한국공간정보시스템학회:학술대회논문집
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• 2005.11a
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• pp.209-215
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• 2005

본 논문의 목적은 GIS특성이 반영되고 표준화를 적극 활용한 GIS 감리중점사항을 제시하는데 있다. 이를 위해 GIS를 정보시스템의 한 분야로 간주하여 정보시스템의 개발과정의 단계를 살펴본 후에 GIS의 데이터제작단계를 추가하여 GIS 감리중점사항을 제안하였다. 감리중점사항의 제시를 위해 GIS 감리에 관련된 기존연구와 감리사례별 연구를 통해 감리중점분야를 도출하여 각 분야의 중점감리사항을 제시하였다. 특히 현재 국내에 제정된 표준화목록을 대상으로 각각의 표준화를 분석, 정리하여 표준화 부분의 감리중점사항으로 제시하였다. 따라서 본 연구결과를 GIS 감리업무 종사자가 작업지침의 일부로 활용함으로써 감리수행 활동이 적절히 진행되고 있는지를 확인할 수 있고 궁극적으로 GIS 활용시스템의 효율성, 안전성, 확장성 등의 확보에 기여하리라 사료된다.

• 한국IT서비스학회:학술대회논문집
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• 2007.11a
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• pp.525-530
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• 2007

2007년 1윌 1일부터 공공분야 SI사업에 감리가 의무화가 되었고, 이에 따라 일정규모이상의 공공SI 사업에 대하여 감리수행이 활성화되고 있다. 뿐만 아니라 급변하는 정보기술의 자체관리에 한계를 느끼는 민간 기업에서도 프로젝트 품질의 확보를 위하여 외부 전문 감리업체에 품질관리를 의뢰하고 있는 경우가 정가하고 있다. 이에 따라 감리원의 능력과 감리의 방법을 향상시키기 위한 방만을 연구하고 적용 할 필요성이 대두되고 있다. 본 논문에서는 최근 공공SI사업 현황과 감리현황을 분석한 후 감리수행에 대한 발전 방만을 제안한다.