• Journal of Internet Computing and Services
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• v.17 no.6
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• pp.123-131
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• 2016

Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

• The Journal of KAIRB
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• v.3 no.2
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• pp.28-36
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• 2021

Purpose: The purpose of this study is to assess the status of the Human research Protection Program (HRPP) within a hospital or a research institute in Korea. Methods: Survey was conducted during June 12th-21th 2019. Survey was distributed to the members of Korean Association of IRB (KAIRB) through each IRB office. Descriptive statistics were performed using SPSS ver. 26. Results: A total of 86 people responded, and 75 (87.0%) answered that they have perceived the HRPP. Seventy out of 86 respondents (81.4%) were conducting internal audit, several institutions were operated simultaneously the other form of audits such as IRB audit, system audit. Regarding the management of Suspected Unexpected Serious Adverse Reaction (SUSAR), 62.8% answered that they have regulation that can decide to suspend the study when there is a risk to subject safety. Among the respondents, 66.3% performed 'Help desk.' Conclusion: In this study, we assessed the current status of HRPP operation at each research institution based on Ministry of Food and Drug Safety (MFDS) HRPP guidelines. The HRPP accredited institution operated the subject protection activities according to this program, and even if the HRPP was not officially operated, the related activities were conducted focusing on the cases that could have a significant impact on the safety of research subjects. In order to ensure the quality of domestic clinical trials and to stably establish the HRPP, efforts at the individual institution level will be required.

• Proceedings of the KIEE Conference
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• 2007.10c
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• pp.172-174
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• 2007

An electronic watt-hour meter with high-precision measurement technology can provide many valuable metering data of a real-time system measurements, such as per-phase voltage, ampere, active power, reactive power, apparent power, power factor, and system frequency. Also many of accumulated metering data such as active energy, reactive energy, apparent energy, and load profile can be gettable from an electronic watt-hour meter[1]. This paper presents an approach of the small-sized AMR (Automatic Meter Reading) that provides customers with a very valuable electrical service. This AMR service transmits lots of a valuable metering data by using ZigBee communication module, so that users resided in their premises can use the information to audit a power quality and improve their electrical conditions by using the PQ monitoring device equipped with ZigBee receiver. This PQ monitoring device shows metering data on LCD and transmits to the PC through an internal network. Also, the device can keep the valuable meter data into a built-in non-volatile memory. The final goal of this paper is to better understand the power quality of electrical systems and offer the power qualify information for the convenience of all power consumers.

• Korean Business Review
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• v.18 no.2
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• pp.45-60
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• 2005

CSA(Control Self Assessment) is a new internal control technique whose objective is to control the human resource performance, the manager's philosophy, the business ethics, the effective communication and decision making etc. The purpose of this study is to find out if the CSA improve the quality of internal control. With the questionnaire method the following conclusions are reached. 1) Level of the management supports influence the level of the workshop participation. 2) Anonymity during the workshop session influences the level of workshop participation. 3) Level of the organizational committment influences the level of the participation 4) The level of workshop performance significantly influences the level of internal contro improvement.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• Journal of Korean Society for Atmospheric Environment
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• v.23 no.5
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• pp.515-525
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• 2007

In this study, various techniques for measurement and analysis of PAHs in the ambient air were verified in order to select a more reliable method. Sampling and analysis of PAHs were done by the EPA TO-13a method. QA/QC of the measurement was conducted to minimize errors in sampling and analyzing processes. The linearity of calibration curve of the PAH standards was good ($R^2{\geq}0.99$). Audit accuracy was evaluated using 5 internal standards of PAHs ($Naphthalene-d_8,\;Acenaphthene-d_{10},\;Phenanthrene-d_{10},\;Chrysene-d_{12},\;Perylene-d_{12}$). Relative standard deviations of the internal standard of the PAHs were ranged from 6.22% for $acenaphthene-d_{10}$ to 8.11% for $chrysene-d_{12}$. To evaluate the surrogate recoveries, two field surrogate standards of PAHs ($fluoranthene-d_{10},\;benzo(a)pyrene-d_{12}$) and two extract surrogate standards of the PAHs ($fluorene-d_{10},\;pyrene-d_{12}$) were spiked into all samples before field sampling and sample extraction, respectively. Recoveries of field the surrogate standards ranged from $80.4{\pm}12.2%$ for $fluoranthene-d_{10}$ to $66.2{\pm}12.8%$ for $benzo(a)pyrene-d_{12}$. Extraction recoveries of the surrogate standards ranged from $70.4{\pm}10.2%$ for $fluorene-d_{10}$ to $77.6{\pm}10.8%$ for $pyrene-d_{10}$. The detection limit of benzo(a)pyrene among 16 PAHs standards for quantitation was 20 pg.

• The Journal of Korean Medicine
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• v.27 no.1 s.65
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• pp.196-203
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• 2006

Objectives : The aim of this study is to investigate how does the methods of treatment and diagnosis of Traditional Korean Medicine(TKM) get the evidence of efficacy and safety and what type of efficient body and appropriate facility of the coordination center for clinical trial in TKM. Methods : We have got the information of clinical trial center or clinical collaboration center by site invitation, search of paper and reports and internet exploration for the domestic or foreign site. Results : Coordination center for clinical trial usually involves every steps of clinical trials, such as development of Case Report From (CRF), design of study, calculation of sample size, randomization, maintenance of blinding, monitoring and audit of the resource document, data and CRF, data entry, quality control of data, analysis and report. Conclusions : The body needs several aresa of experts, which are epidemiologists, biostatisticians, research nurses for coordination, data manager and programmer, and administrator. This body would be enhance and help he clinical researches including clinical trials in TKM.

• Clinical and Experimental Reproductive Medicine
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• v.34 no.2
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• pp.107-115
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• 2007

Objective: A quality management system of international standardization organization (ISO) 9001:2000 has been proposed to properly evaluate and improve the quality of productions and services. The purpose of this article was to describe on successful introduction and application of the ISO system to human assisted reproductive technology (ART) center. Methods: Center for reproductive medicine and infertility of Cheil General Hospital started the action for ISO 9001:2000 certification at January-2004. The ISO system of our center was monitored by measuring the customer satisfaction index and periodical internal and external audit. Reports of non-conformity described corrective and preventive actions for problems and occurrences that were not consistent with the standard process and operation of our center. Continuous management and improvement were performed on the project of customer dissatisfaction. Results: Our center has got the certification of ISO 9001:2000 for "Research and development of IVF-ET program for infertility treatment" from Korean Foundation for Quality at June-2004. The policy of ISO was "To establish the best center of reproductive medicine and infertility" and "To establish the best quality management system". We found 140 cases and 7 cases of non-conformity in internal and external audit for three years, respectively, and performed corrective action. Conclusion: Improvement of customer satisfaction, systemic documentation and transparency and efficacy of working procedure were achieved by application and operation of the ISO system to our center. This ISO system could be used as a basic institutional management system for the national guideline to the human ART center.

• Journal of Preventive Medicine and Public Health
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• v.55 no.6
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• pp.539-548
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• 2022

Objectives: The purpose of this study was to assess the organizational effectiveness of the introduction of a healthcare information system (electronic medical records and databases) in healthcare in Kazakhstan. Methods: The authors used a combination of 2 methods: expert assessment and strengths, weaknesses, opportunities, and threats (SWOT) analysis. SWOT analysis is a necessary element of research, constituting a mandatory preliminary stage both when drawing up strategic plans and for taking corrective measures in the future. The expert survey was conducted using 2 questionnaires. Results: The study involved 40 experts drawn from specialists in primary healthcare in Aktobe: 15 representatives of administrative and managerial personnel (chief doctors and their deputies, heads of medical statistics offices, organizational and methodological offices, and internal audit services) and 25 general practitioners. Conclusions: The following functional indicators of the medical and organizational effectiveness of the introduction of information systems in polyclinics were highlighted: first, improvement of administrative control, followed in descending order by registration and movement of medical documentation, statistical reporting and process results, and the cost of employees' working time. There has been no reduction in financial costs, namely in terms of the costs of copying, delivery of information in paper form, technical equipment, and paper.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.