• Title/Summary/Keyword: Preventive Audit

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The Study on the Construction of the Continuous Preventive Audit System for the Military Organization (군 조직의 상시 예방 감사시스템 구축방안 연구)

  • Hak-San No;Seung-Hyun Kim;Sang-Hyuk Park
    • Journal of the Society of Disaster Information
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    • v.19 no.1
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    • pp.204-215
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    • 2023
  • Purpose: In this study, it was proposed a plan to build the Continuous Preventive Audit System in the military Organization with the expectation that we will develop an efficient audit method under the rapidly changing audit and work environment in the future. Method: it was examined the realities and problems of the military self-audit, the cases of the Continuous Preventive Audit System currently being used by government departments and institutions and internal control inspection of the information system of the Foreign Audit Office. Result: Government departments, agencies, and foreign auditors have established a Continuous Preventive Audit System to overcome the problems and limitations of their own audits, ensuring accounting accident prevention and audit work efficiency and are focused on auditing internal controls of information systems. Conclusion: In the future, more specific studies on the design of detailed scenarios for each function of defense work and the research and analysis on the improvement of defense information system should be followed for the establishment and settlement of a more specific Continuous Preventive Audit System.

Prevalence of Hazardous and Harmful Alcohol Consumption Using Alcohol Use Disorders Identification Test in Chungju Area (일부 농촌주민에서 Alcohol Use Disorders Identification Test를 이용한 위험 및 유해 음주율 조사)

  • Kim, Hyeong-Su;Lee, Kun-Sei;Kim, Cheong-Sik;Kim, Ki-Ock;Chang, Soung-Hoon
    • Journal of Preventive Medicine and Public Health
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    • v.34 no.3
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    • pp.277-283
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    • 2001
  • Objectives : To investigate the prevalence of hazardous and harmful alcohol use, which are a subthreshold of alcohol related disorders, Methods : Direct-interview questionnaires to 1,183 rural persons (489 male, 694 female) were conducted in Chungju-city from July 2 to 20, 1998. As a screening instrument, the alcohol use disorders identification test (AUDIT) was used. Results : The prevalence of alcohol use was 41.7%. In males, it was 66.3% and in females, it was 24.4%. The mean of the AUDIT score of males and females was 13.2 and 5.6, respectively. As WHO guideline, the prevalence of hazardous alcohol use in males and females was 80.3% and 20.7%, respectively. This suggests that the prevalence of 'hazardous drinking' and 'harmful drinking' was 45.4% and 29.3% for males and 1.2% and 2.4% for females, respectively. Conclusions : This study presented the prevalence of hazardous and harmful drinking of a rural population in Korea and reviewed those health problems. Further evaluation to detect and treat lower alcoholic drinkers is recommended.

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A Study on Audit Regulation Engagement Interview and Audit Quality

  • YIN, Hong;DU, Yanbin
    • The Journal of Industrial Distribution & Business
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    • v.12 no.8
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    • pp.7-19
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    • 2021
  • Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

Individual-level Associations Between Indicators of Social Capital and Alcohol Use Disorders Identification Test Scores in Communities With High Mortality in Korea

  • Kim, Jang-Rak;Jeong, Baekgeun;Park, Ki-Soo;Kang, Yune-Sik
    • Journal of Preventive Medicine and Public Health
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    • v.53 no.4
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    • pp.245-255
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    • 2020
  • Objectives: This study examined associations among social capital indicators (social participation and generalized trust) at the individual level and alcohol use, which was quantified using Alcohol Use Disorders Identification Test (AUDIT) scores. Methods: In total, there were 8800 participants in community health interviews, including 220 adults sampled systematically from a resident registration database of each of 40 sub-municipal administrative units of local (city or county) governments. Adjusted odds ratios (aORs) and 95% confidence intervals (CIs) were calculated using polychotomous logistic regression. Results: The aORs for abstainers versus people with AUDIT scores of 0-7, based on 3 questions on generalized trust, in comparison to those with no positive responses, were 1.15 (95% CI, 0.99 to 1.34) for 1 positive response, 1.16 (95% CI, 0.98 to 1.37) for 2 positive responses; and 1.39 (95% CI, 1.20 to 1.61) for 3 positive responses. The aORs for abstainers versus people with AUDIT scores of 0-7, in comparison to participation in no organizations, were 0.61 (95% CI, 0.54 to 0.69) for participation only in informal organizations; 2.16 (95% CI, 1.57 to 2.99) for participation only in religious organizations; 2.41 (95% CI, 1.10 to 5.29) for participation only in volunteer organizations; and 0.65 (95% CI, 0.57 to 0.74) for participation in formal organizations. Participants in formal social organizations, regardless of their participation in informal organizations, were more likely to have AUDIT scores of 8-15 (aOR, 1.29; 95% CI, 1.04 to 1.60) or ≥16 (aOR, 1.65; 95% CI, 1.22 to 2.23) than to have scores of 0-7. Conclusions: Our findings may have implications for health policy to reduce alcohol problems.

Reliability and Validity of the Alcohol Use Disorders Identification Test - Consumption in Screening for Adults with Alcohol Use Disorders and Risky Drinking In Japan

  • Osaki, Yoneatsu;Ino, Aro;Matsushita, Sachio;Higuchi, Susumu;Kondo, Yoko;Kinjo, Aya
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.16
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    • pp.6571-6574
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    • 2014
  • Background: Alcohol is well established as a risk factor for cancer development in many organ sites. To assess the reliability and validity of the Alcohol Use Disorders Identification Test - Consumption (AUDIT-C) for detecting alcohol use disorders or risky drinking in Japanese adults the present study was conducted. Materials and Methods: A test-retest method was applied with a 2-week interval with 113 health care employees. The k coefficient, Cronbach's coefficient alpha, Spearman's correlation coefficient, and intraclass correlation coefficient (ICC) were determined and the validity of the AUDIT-C was analyzed using the data from a nationwide survey on adult alcohol use conducted in 2008 (n=4,123). Results: The reliability of the AUDIT-C score was high (${\kappa}$ coefficient=0.63, Cronbach's alpha=0.98, correlation coefficient=0.95, and ICC=0.95). According to the likelihood ratio and Youden index, appropriate cutoffs for the AUDIT-C were ${\geq}5points$ in men and ${\geq}4$ points in women. The sensitivity and specificity of these cutoffs for identifying ${\geq}8$ points on the AUDIT were 0.88 and 0.80, respectively, for men (positive likelihood ratio [LR+]=4.5) and 0.96 and 0.87, respectively, for women (LR+=7.7). The sensitivity and specificity of the cutoffs for identifying ${\geq}12$ points on the AUDIT were 0.90 and 0.84, respectively, for men (LR+=5.8) and 0.93 and 0.94, respectively, for women (LR+=15.8). The sensitivity and specificity of the cutoffs for identifying ${\geq}16$ points on the AUDIT were 0.93 and 0.80, respectively, for men (LR+=4.7) and 0.92 and 0.98, respectively, for women (LR+=55.6). With higher scores on the AUDIT, the specificity decreased and false-positives increased. The appropriate cutoffs for identifying risky drinking were the same for both genders. Conclusions: The reliability and validity of the AUDIT-C are high, indicating that it is useful for identifying alcohol use disorders or risky drinking among the general population in Japan, a group at high risk of cancer development.

A Study on the Efficiency of Auditing for Security Vulnerabilities in the Public Sector (공공부문 보안취약점 감사 효율화 방안에 관한 연구)

  • Kim, Hyun-seok
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.32 no.1
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    • pp.109-122
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    • 2022
  • The purpose of information security activities is to reduce large-scale material and human accidents that are concerned about hacking damage to important systems, such as control systems, through periodic preventive activities in addition to finding the cause and taking follow-up measures after damage caused by hacking. For this reason, although each institution is using a security work audit model in accordance with the relevant regulations, it is not easy to conduct company-wide inspection activities due to the constraints of manpower and time. Therefore, in this paper, we will analyze the major vulnerabilities of public institutions over the past 10 years and present a security audit model that can perform efficient security activities compared to the models for domestic and foreign security audits.

The Association of AUDIT Levels with Obesity Indices, Liver Function Tests, and Serum Lipid Levels in Male Health Checkup Examinees (건강검진 남성 수검자들의 알코올장애선별검사(AUDIT) 수준과 비만지표, 간기능검사치 및 혈청지질치와의 관련성)

  • Kim, Seok-Ju;Cho, Young-Chae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.5
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    • pp.3230-3242
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    • 2015
  • In this study, in an attempt to elucidate the relevance and the association between AUDIT level and health related indices such as obesity-related indices (BMI, waist circumference, body fat percentage), serum liver-enzyme levels (AST, ALT, GGT, total bilirubin) and serum lipid levels (TC, TG, HDL-C, LDL-C), data about including results of health checkup examination and questionnaire from 558 male examinees of 30-79 years old, who received a comprehensive health examination in the health promotion center of a university hospital during the period of January 1 to December 31, 2012, was analysed. As a results, the distribution of AUDIT rating of subjects was Zone I 58.2%, Zone II 25.3%, Zone III 7.0%, and Zone IV 9.5%. And AUDIT levels have significant relevance with age, smoking, body fat, GGT and TG. Especially, for the waist circumference, GGT and TG, the odds ratio indicating abnormality significantly increased in the higher AUDIT groups (Zone II~Zone IV) than a low-grade group (Zone I). This suggests that drinking problem with a high AUDIT level has a significant relevance with an abnormal increase of indices for obesity, serum liver-enzyme levels, serum lipid levels.

Drinking Pattern and Nonfatal Injuries of Adults in Korea (성인에서 AUDIT와 손상의 연관성)

  • Yoo, In-Sook;Choi, Eun-Mi;Kwon, Ho-Jang;Lee, Sang-Gyu
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.13 no.4
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    • pp.1690-1698
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    • 2012
  • As alcohol use is one of the most important risk factors for injuries, this study was intended to clarify and evaluate any relationship between drinking patterns and the incidence rates/specific characteristics of injuries in adult populations, using a widely accepted tool, the Alcohol Use Disorders Identification Test (chronic alcohol drinking behaviors measurement, hereinafter the AUDIT) developed by the World Health Organization to help to assess the behaviors in a more accurate and reliable manner. This study used the data collected from the 2009 Korea National Health and Nutrition Examination Survey (KNHANES), in which 7,511 of 7,893 adult participants aged ${\geq}19$ years answered the questions about injuries, and excluding 104 non-respondents, 6,258 of participants in the questionnaire survey of drinking patterns were finally analyzed. The incidence rates and specific characteristics of injuries as classified by the AUDIT categories (i.e., body regions, types and mechanisms) were assessed and estimated in terms of their relative risk using t-test, ANOVA, and logistic regression. SPSS 19.0 statistical package software was employed for statistical analyses. These analyses indicate that the incidence rates of overall injuries were significantly higher in male respondents than in female respondents. The risks of alcohol use related injuries were 8.3 times higher in male respondents than in female ones. Regarding educational background, high school graduates showed the highest rates in the AUDIT with significant difference from the other groups. The married group and the group of respondents having monthly income estimated at KRW 2.01 to 3 million also showed the highest rates in the AUDIT compared to the other groups, indicating statistically significant difference. Significantly increased in problematic drinkers and those with alcohol dependence, the incidence rate of injuries body regions was 0.0371 in the head/neck, and with respect to the AUDIT and the mechanisms of external causes of injuries, transport accidents ranked first, followed by slippage, others, crash and fall. In regard to the classified types of injuries, it was statistically significant in others (e.g., laceration, contusion, addiction, or penetrating wound). In conclusion, the mechanisms of external causes of injuries as well as injuries attributed to alcohol use are very important, and a strategy is required to reduce such the injuries in the manner of decreasing the frequency of drinking after motivation by professional counsellors.