• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.721-727
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• 2023

To prevent corruption, waste, and abuse in national governance, audit agencies are established and granted significant authority and responsibilities, including ensuring their independence. However, questions have been raised about who oversees these agencies and addresses issues or misconduct that may arise within them. In the United States, to address this oversight concern, the Inspector General Act was enacted, creating an audit community called the Inspector General Community. This community comprises various audit agencies and promotes compliance with standards and investigates potential wrongdoing by audit personnel. It fosters a culture of independence and collaboration among diverse stakeholders, such as Congress, the President, the Government Accountability Office, and agency leadership. In light of this successful approach in the United States, this research seeks to study and apply similar oversight mechanisms to audit agencies in South Korea. There is a need to develop the relationship between oversight bodies and parliament in terms of improving the efficiency and effectiveness of government operations. Accordingly, this paper studies this American case and presents efficient policy measures for the supervisory system to be applied to Korea's audit organizations. It aims to identify policy insights for effective supervision, ensuring independence, and fostering a collaborative culture within our audit institutions. Therefore, domestic interest and research on this matter are essential to enhance our audit mechanisms and achieve efficient governance.

• Journal of Distribution Science
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• v.22 no.6
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• pp.11-22
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• 2024

Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

• Proceedings of the Korean Nuclear Society Conference
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• 2001.10a
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• pp.376.2-376
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• 2001

• Journal of the Korean Society for Aviation and Aeronautics
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• v.24 no.2
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• pp.59-67
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• 2016

The checklist currently used for Aviation safety inspection performed by ASIs consists of inspection groups and multiple items, it does not have structured hierarchy system which required to efficiently process aviation safety analysis. On this study, through mapping taxonomy of HFACS onto current checklist to secure structured hierarchy system and present a specification on systematic frequency and severity to perform safety risk assessment of detected hazard.

• International Journal of Computer Science & Network Security
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• v.22 no.8
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• pp.187-196
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• 2022

The law gives the Ministry of Commerce the power of monitoring, oversight, and accountability for corporations in general. However, Article 219 of the Companies Law has made oversight of listed companies within the jurisdiction of the Capital Market Authority, but this exception, in the author's opinion, is not clear because the law obligated the Ministry of Commerce to monitor and account for joint-stock companies, whether they were listed or not included in some cases.

• Environmental Analysis Health and Toxicology
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• v.31
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• pp.12.1-12.2
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• 2016

• Fire Science and Engineering
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• v.30 no.3
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• pp.124-132
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• 2016

Medical oversight (MO) means the advice and direction provided by a physician to rescue workers who provide medical care or carry patients at the scene of an emergency. The purpose of this study was to investigate the utilization of MO and related factors among some 119 rescue workers in Gwangju. A self-reported questionnaire was completed by 153 rescue workers in these 119 safety centers. The data were analyzed by SAS version 9.3. Overall 82.4% of the subjects utilized MO during the past month. In the multiple logistic regression analysis, the married subjects (OR = 3.87, 95% CI = 1.22~12.27), level 1 emergency medical technicians (OR = 2.87, 95% CI = 1.02~8.09), and subjects who treated cardiovascular emergency patients (OR = 9.19, 95% CI = 1.87~45.08) had significantly higher odds ratios for the utilization of MO. The experience of MO accounted for 82%. The development of strategies and education plans taking these results into consideration will help to improve the utilization of MO.

• Korean Journal of Clinical Pharmacy
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• v.24 no.2
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• pp.135-143
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• 2014

Purpose: Aim of this study was to gather and evaluate perceptions of investigators, IRB members, and IRB administrators on the appropriateness of IRB review process and bioethical oversight system of national R&D (NR&D) projects. Method: Investigators, IRB members, and IRB administrators at 17 different institutions were surveyed using convenience sampling and survey questionnaires were partially group-specialized to consider any differences between the groups. Results: Participants included 29 investigators, 37 IRB members, and 17 administrators with response rate of 100% (83 of 83). According to the responses obtained, insufficient preparation time for constructing protocol and gaining IRB approval was one of the main problems in the IRB review process (investigator 79.3%, IRB administrator 88.2%). Also, discrepancy between NR&D and IRB's protocol formats was another major issue (IRB members 96.4%, IRB administrator 100%) and most investigators (89.7%) had to modify the original NR&D protocol to obtain IRB approval. Moreover, it was reported that 13.8% of investigators and 31.3% of IRB administrators did not submit midyear reports to IRB and for bioethical issues of NR&D projects, 17.2% of investigators did not include information on project status and safety issues in the annual reports. Conclusion: In conclusion, for successful and ethical completion of R&D projects, revision of both IRB review process and NR&D project protocol formats as well as implementation of appropriate bioethical oversights are necessary.

• Proceedings of the Korean Environmental Health Society Conference
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• 2006.06a
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• pp.15-30
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• 2006

o US environmental regulations are complex o Compliance assesment should be part of an effective environmental management system o Companies must assess and report a dollar value for environmental liabilities o Comprehensive assessment of environmental liability and risk should be conducted for all property transfers aquisitions o Independent external audits provide the highest level of compliance oversight and can assist in assessment of environmental liabilities

• Proceedings of KOSOMES biannual meeting
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• 2017.04a
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• pp.181-181
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• 2017