• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2006년도 춘계공동학술대회
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• pp.323-330
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• 2006

This paper is to introduce guidelines for integrated systems auditing. International standards such as ISO 19011, ISO 9001 and ISO 14001 are considered. This study is to discuss guidelines for quality and environmental management systems auditing and requirement with guidance for use.

• 산경연구논집
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• 제6권3호
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• pp.5-8
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• 2015

Purpose - This article's aim is to examine how the utilization of existing and future decision-support systems will lead to a change in the auditing process. Research design, data, and methodology - An information system is a special decision-support system that combines information obtained from various sources and communicates among them to help in assessing appropriate complex financial decisions. This paper analyzes techniques such as data and text mining as components of decision-support systems to be used in the auditing process. Results - We present views about how existing decision-support systems will lead to a change in audits. Auditors, who currently collect significant data manually, will in the future move towards management through complex decision-support systems. Conclusions - Although some internal audit functions are integrated into systems of continuous monitoring, the use of such systems remains limited. Thus, instead of multiple decision-support systems, a unified decision-support system can be deployed for this that includes sensors integrated within a company in different contexts (e.g., production, sales, and accounting) that continually monitors violations of controls, unusual patterns, and unusual transactions.

• 한국암반공학회:학술대회논문집
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• 한국암반공학회 2011년도 추계 총회 및 창립 30주년 기념 심포지엄
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• pp.23-33
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• 2011

The key features of an intelligent and dynamic design methodology for rock engineering projects has been introduced and summarized firstly, which include some new functions such as intelligent recognition of mechanical rockmass parameters, strategies to select modeling methods and codes, integrated feedback modeling and information, and technical auditing in rock engineering design process. Then typical examples of applications of the dynamic design methodology in some large slopes, underground powerhouses in China are summarized. The discussions are given for the future of the methodology.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.71-80
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• 2020

The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008-2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.

• 무역학회지
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• 제45권5호
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• pp.223-238
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• 2020

In the environment of protectionism and bilateral trade agreements, Korea has promoted the conclusion of FTAs for its export-oriented trading policy, and 16 FTAs have entered into force at present. The main goal of this paper is to introduce the ISI system and its benefits and to extend the preferential rule of origin regime by using the Integrated Sourcing Initiative in the U.S. Code of Federal Regulations. The ISI illustrates with impressive clarity the fact that it considered as a tool of expanding the geographic limit of states and maximizing the global sourcing strategy of multinational corporations, allowing the developing countries to gain access to the market of developed ones that avoid the complexity and costs of many rules of origin regimes. This paper utilizes the literature research and analyzes a case study of FTAs which have adopted the ISI system. In conclusion, it presents several implications of additional measures to satisfy rules of origin in Korea's existing FTAs relating to the global supply chain strategy.

• International Journal of Advanced Culture Technology
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• 제9권1호
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• pp.210-217
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• 2021

In the case of an agile-based project, it was inadequate to perform a comprehensive inspection and evaluation on the establishment and operation of an information system by performing audit only with the audit and inspection elements provided by the existing information system audit and inspection system. In particular, in the case of the test activity area, it was necessary to improve the test activity audit check items to comprehensively check the agile-based development process by applying the existing audit system. To this end, a test activity improvement check model of the agile methodology audit model was presented by applying the repetition concept, a characteristic of the agile methodology. In order to empirically verify the model of this study, a survey was conducted for auditors and designers/developers who have experience in performing agile-based projects and auditing information systems. As a result of the questionnaire on the integrated test and system test in the test stage, more than 70% of the respondents were found to be suitable. More than 80% of the respondents judged that it was appropriate as a result of the questionnaire on "improvement and regression test progress according to integrated test and system test results" and "integrated test and functional actions of components and subsystems".

• 한국산학기술학회논문지
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• 제11권2호
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• pp.703-708
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• 2010

정보원천의 다양화와 정보시스템 취약성의 증가는 비즈니스 위험을 증가시킨다. 성공적인 비즈니스는 적정한 비즈니스 위험관리를 통해서 가능하다. 그러나 비즈니스 위험관리는 재무적 관점에서 시행되고 있고, 정보보호관리제도는 정보보호의 관점에서만 이루어져 통합적인 비즈니스 위험관리를 수행하기에 부적절하다. 본 연구는 통합적인 비즈니스 위험관리기법을 개발하기 위하여 정보보호관리제도인 ISMS, EA, ISO27001, COBIT, SPICE, 정보시스템감리, SSE-CMM 등을 비즈니스 위험관리관점에서 분석하였다. 본 연구에서 분석된 정보보호관리제도는 비즈니스 위험관리를 위한 원천으로 활용가능하다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2007년도 추계학술대회 논문집
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• pp.719-728
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• 2007

Recently the assurance of railroad safety is very important issue in KOREA because there are lots of changes in the railroad industries. The Railway Safety Act was established in order to cope with these changes effectively and prevent the railroad transportation accidents. According to this law, Korea Transportation Safety Authority (KOTSA) has been entrusted with 'Integrated Railroad Safety Audit (IRSA)' and has implemented the safety audit to the railroad operation agencies such as Korea Railroad (KORAIL) and the railroad facility management organization such as the Korea Rail Network Authority (KR Network). The target of IRSA is to establish the effective rail safety management system and to raise the safety level of the railroad operation and facility agencies by checking synthetically their performance of safety duties with sincerity according to the Railway Safety Act. The purpose of this paper is to improve the efficiency of IRSA by the comparative research between IRSA and other similar safety audit system. To study the efficiency of IRSA, we investigated the rail safety audit systems of EU system specially France, England where the big changes have happened for the rail operation concepts and Japan where government entity control the railroad safety. The international standards of Occupational Health & Safety Assessment Series (OHSAS 18001), Quality Management System (ISO 9001) and Guidelines for Quality and/or Environmental Management Systems Auditing (ISO 19011) are investigated.

• 한국건축시공학회지
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• 제1권2호
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• pp.154-164
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• 2001

This research is aiming to specify the requirement of the investment such as intial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist building to promote the functions has been applied, no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific date base should be established to apply the suggested economic acessments in business enough ti forecast the future circumstances. More researches should be promoted on the area continuously as well as the integrated economic evaluation of remodeling on existing building.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2002년도 학술.기술논문발표회
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• pp.103-109
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• 2002

This research is aiming to specify the requirement of the investment such as initial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning rate for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist buildings to promote the functions has been applied. no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific data bate should be established to apply the suggested economic accession in business enough to forecast the future circumstances. More researches should be promoted on this area continuously as well as the integrated economic evaluation of remodeling on existing building.