• Proceedings of the Safety Management and Science Conference
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• 2009.11a
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• pp.373-385
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• 2009

In business aspects, the corporate usually confronted with various risks. such as the management problems of the quality, the environment, the safety & health, the ethics, and the social responsibility. Overall monitoring of these aspects is required to the top manager ceaselessly. In the past ways, for these problems, the government has been controlled the corporate to keep them. But nowadays, the needs of self management of these topics is rising up for the business continuity especially to the multi-national corporate. To prove their soundness they issued the management status report periodically. Internal audit will works not only the self confirming tool but also the best supporting tool for the policy managements in such circumstances. So, an effective internal audit will lead the business continuity management to the future.

• The Journal of KAIRB
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• v.5 no.1
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• pp.14-20
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• 2023

Purpose: To obtain fundamental data on selection tools for an internal audit and develop a new guideline. We scored the indicated points from the internal audit, identified the research progress and problems that occurred, and confirmed the validity of the risk factors involved. Methods: Of the 63 internal audits conducted by Keimyung University Dongsan Hospital from 2014 to 2021, we analyzed 55 clinical trials with an inspection checklist. We excluded 8 that failed to transfer data and refused to comply with the internal audit. The statistical summary of the collected data was verified and interpreted by using frequency analysis and a chi-square test. Result: Of total 55 cases included in the internal audit, sponsor-initiated trial (SIT) was 63.6% (vs. investigator-initiated trial [IIT]), clinical trial for investigational drug was 71.0% (vs. nonclinical or clinical trial for investigational device), domestic multicenter trial was 60.0% (vs. single center or multinational multicenter trial), and trial requisition for MFDS approval was 69.1% (vs. exception for MFDS approval). The 10 areas of the clinical trial inspection checklist (reports, protection of subjects, compliance with protocols, records, management of investigational drug and/or device, delegation of duties, qualification of investigators, management of specimen, contract-agreement and approval of protocols, and preservation of recorded documents) were weighted between 2 to 5 points. The average of the total points was 16.09±13.2 and 20 clinical trials were above the average. As a result of comparing the average of the total points weighted by year, the highest score was in 2020. The 4 factors that play significant roles in determining the internal quality were (1) principal subjects that initiated the clinical trials (p=0.049), (2) type (p=0.003), (3) phase of clinical trials (p=0.024), and (4) number of registered subjects reported at the time of continuing deliberation (p=0.019). Of the 10 areas of the clinical trial inspection checklist, 'record' was the most inappropriate and insufficient. We found more indicated points; the quality of performance declined in IIT, nonclinical trials, and other clinical trials that were not in phase I1-IV4, and the study of more than 30 registered subjects at the time of continuing review. Conclusion: If an institution has an internal audit selection tool that reflects the aforementioned risk factors, it will be possible to effectively manage high-risk studies; thereby, contributing to an efficient internal audit and improving the quality of clinical trials.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2003.05a
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• pp.542-548
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• 2003

This paper describes an overall Noise Assurance Plan(NAP) in the project for developing a new rolling stock. In this paper, the procedure for implementing noise control activities for each development stage on the basis of the NAP is also described. The NAP was developed by KITECH(Korea Institute of Industrial Technology) and ODS(${\Phi}$degaard ＆ Danneskiold-Samsoe in DENMARK). Generally, the main objective of NAP is that noise assurance plan applies to the establishment of organization and personnel's roles and responsibilities, set-up of overall procedure and internal audit program. Here, a few comments are made to the deviations of the actual procedure(G7 Project) relative to the suggested NAP presented. The major difference between the suggested NAP and the actual procedure was the late involvement of the noise consultant resulting in suggestions for design improvements could not be implemented due to the advanced stage of the design. Similarly, the important task of preparing sub-supplier specifications was performed. The proposed NAP will be an efficient tool for noise management in the R＆D project for new rolling stock. Specially, in case that several companies and institutes are involoved in the R＆D team

• 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.

• Journal of the Korean Society of Marine Environment & Safety
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• v.12 no.4 s.27
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• pp.247-252
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• 2006

In this study, the index for operation evaluation index for safety management system that can be facilitated as the assessment tool for system operation monitoring and operation outcome and the safety management system of shipping companies has been developed. By using this index, this study may provide the instruction or consultation for frequent facilitation by comprehensively recording the required knowledge for each operation stage for the companies that prepares the introduction of the safety management system and companies that already introduced the system to maintain and develop the system. In addition, when working on internal audit and assessing the system operation outcome, it may be facilitated as the assessment tool to contribute in continuous improvement and development. This index is consisted of 11 large categories, 35 items of medium categories and 447 small categories.

• International Journal of Computer Science & Network Security
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• v.24 no.7
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• pp.128-142
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• 2024

Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.