• Journal of the Korea Society of Computer and Information
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• v.20 no.8
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• pp.35-43
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• 2015

Recently, internal information leaks is increasing rapidly by internal employees and authorized outsourcing personnel. In this paper, we propose a method to integrate internal control systems like system access control system and Digital Rights Managements and so on through expansion model of SIEM(Security Information Event Management system). this model performs a analysis step of security event link type and validation process. It develops unit scenarios to react illegal acts for personal information processing system and acts to bypass the internal security system through 5W1H view. It has a feature that derives systematic integration scenarios by integrating unit scenarios. we integrated internal control systems like access control system and Digital Rights Managements and so on through expansion model of Security Information Event Management system to defend leakage of internal information and customer information. We compared existing defense system with the case of the expansion model construction. It shows that expanding SIEM was more effectively.

• 한국경영정보학회:학술대회논문집
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• 2007.11a
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• pp.117-122
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• The Journal of Economics, Marketing and Management
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• v.3 no.1
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• The Journal of Industrial Distribution & Business
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• v.11 no.12
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.371-376
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• 2021

The article analyzes the impact of factors affecting the internal control system of chemical enterprises in Vietnam, providing more empirical evidence on factors affecting the system of internal control. Research data is collected in the form of face-to-face interviews and email interviews with managers and employees working in different positions, managers at all levels, chief accountants, and accountants of 52 chemical enterprises in Vietnam. The survey results collected 310 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the authors chose to use 297 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that Business Strategy, Organizational Structure, Organization's perception of the instability of the external environment, and Organizational culture are the factors that positively affect the internal control system of chemical enterprises. This can be explained that, for chemical enterprises, Business strategy, Organizational structure, Organization's perception of the instability of the external environment, and Good organizational culture will positively impact the internal control system of chemical enterprises. Based on the research results, the authors have proposed recommendations to enhance the effectiveness of the internal control system of chemical enterprises in Vietnam, thereby contributing to improving the performance of enterprises in the chemical Vietnamese.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2007.11a
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• pp.58-63
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• Proceedings of the KIEE Conference
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• 2005.10b
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• pp.481-483
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• 2005

There is change of signal control system for train control worldwide current. This is train control system that use radio communication and step practical use Tuesday. Research for diversified application, examination and enforcement is achieved in internal railroad industry by this. Therefore, do examination of universal train radio control way for internal application. Studied train control way that use suitable radio communication to internal railroad.

• Korean Management Science Review
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• v.19 no.1
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• pp.39-54
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• 2002

With increasing use of the computers and rapid progress of system technology, the Judgment Process of information system auditors is exacerbated and the auditing environment is becoming very complex. Therefore, with limited resources, to achieve the ultimate goals of control & auditing, it is absolutely necessary for the auditors to Identify the relative importance and priority order of controls Accordingly. the auditors'review and evaluation of the internal control are becoming the Important issues in our modern auditing Process. The objectives of this paper are to identify the crucial and important control factors that are necessary for the control system, end to analyze the relative importance of the internal controls.

• Journal of Information Technology Services
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• v.12 no.3
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• pp.179-193
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• 2013

E-Government refers to government to use ICT (information and communications technology) to work more effectively, share information and deliver better services to the public. With ICT, e-Government has increased transparency of governments. However even there has been much trial for transparency, corruption has been growing with the form of e-corruption. While external threats such as hackers and viruses can have serious consequences, currently most crime involving emerging technology is carried out by insiders i.e. employees in the e-government. Among the many tools being developed to fight e-corruption, there has been much focus lately on internal control system. So, South Korea developed and test-operated "Barum e-system" for internal control last year. This research establishes legal basis, information system link and privacy policy for settlement of this information system through legal review.