• Journal of Digital Convergence
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• v.12 no.3
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• pp.37-53
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• 2014

Audits by local governments help to improve local governments's internal control, diagnose their policies, increase their administrative performance and prevent any Policy errors. But the specialty level of the self-authority audit & inspection is low level. It comes from frequent job rotations which results in disposition of unskilled employees instead of ones having majoring knowledge and practical experience. In order to overcome the aforementioned problems and strengthen the function of the self-audit in local governments, we suggested a new system as a solution by considering various audit environments. This study is to find the problems of local Audit and suggest the new system of self audit evaluation system. Electronic self-authority and inspection system is strengthen the self-authority audit & inspection and ultimately will be making strength the effectiveness of local government performance.

• Fire Science and Engineering
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• v.27 no.6
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• pp.115-121
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• 2013

Industrial facilities are becoming bigger and more up to date, And a kind of the hazardous material used in the industrial filed is diversified. Therefore, serious accidents such as leakage of toxic materials, fire and explosion, is continuously occurred. There is Process Safety Management (PSM) system of the several preventive systems, but it is supposed to be a limitation to ensure safety or huge PSM industrial sites where have potential to catastrophically invisible and unexpected risks because it is still being managed by instruction and inspection of authority having jurisdiction other than self-regulating management differing from the primarily aim of PSM system. To verify safety management system of work-place, supplementation of existing system is urgently required. In this study, it suggests that PSM self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-control safety through efficient self-audit management and improving the existing system and improving the existing as verifying the system there of, as well as studying methods which can support institutionally.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2008.10b
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• pp.96-103
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• 2008

The information systems audit is an proactive action to find out the predicted issues on proceeding the business beforehand, to make out whether the information systems satisfies the user's demand or not and to check up the result of the project with complementing the capabilities of self-diagnostics for the complicated and advanced information system. However, the results of the audited project are apt to be regarded as a failure in a case that an opinion of the audit area evaluation is described as 'insufficient' or 'negative' in the audit report that is submitted as the result of the audit. It makes a lot of arguments among the board of audit, the institution ordering the audit and the auditor. In this study, we made an attempt to finding out the factors affecting the audit area evaluation and verifying them objectively. A study model and hypothesis including the improvement type of the recommended subject to be improved, the importance, the audit time, the business scale of the audited object and the auditing company as a factor variable were established and the hypothesis was verified by analyzing the correlation between the factor variables and the audit area evaluation.

• 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 the Korea Contents Association
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• v.15 no.9
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• pp.106-117
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• 2015

Audit system of local self-government has a problem in many sectors, for the development of local autonomy, improvement of these issues is essential. The purpose of this study was to improve the present problems by looking at the problems of local governments audit system. The problem with local governments audit system are as follows. First, the non-efficiency and redundancy of internal and external audit exist. Second, in terms of audit organization and mechanism of local government, independence is deficient. Third, the expertise is lacking in terms of audit personnel. Fourth, it is insufficient effectiveness ensure regarding the processing of the Audit Office at the time and results. Improvement plan of the problems of local governments audit system are as follows. First, the unification of the country and local governments of the audit and there is a need to establish a legal system on the local audit. Second, the establishment of independent internal audit mechanism for ensuring the independence of the internal audit mechanism. Third, introducing a variety of personnel system related to the human resources of audit personnel and there is a need and strengthening of education and training to the audit personnel. Fourth, the public of the audit, community participation, and etc results in the effectiveness and democratic ensuring of audit.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.115-143
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• 2020

Purpose - The purpose of this study is to expand the taxpayer's rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers' rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea's tax system, which assumes sincere taxpayers.

• Journal of muscle and joint health
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• v.20 no.3
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• pp.207-213
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• 2013

Purpose: The purpose of this study was to examine the levels of life satisfaction and identify factors influencing life satisfaction in Korean baby-boomer men with drinking problems. Methods: The study used cross-sectional design with secondary analysis of the 7th data of Korean Welfare Penal Study collected in 2012 from 6,000 Korean households. Among 1,572 baby-boomers born between 1955 and 1963, 349 men with a drinking problem were selected as a sample by the Alcohol Use Identification Test (AUDIT) scores. Levels of depression, self-esteem, and life satisfaction were measured. Descriptive statistics, t-tests, ANOVA, Pearson's correlation coefficients, and stepwise multiple regression were conducted with SPSS/WIN 21.0. Results: The findings indicated that the mean AUDIT score was 13.7. Means were 2.8 for depression, 20.2 for self-esteem, and 23.2 for life satisfaction. The results of multiple regression analysis showed that self-esteem, depression, educational level, and levels of problem drinking significantly predicted life satisfaction, explaining 41.1% of the variance. Conclusion: Problem drinking, depression, and self-esteem were important to improve life satisfaction among Korean baby-boomer men. Further study is necessary to examine the mediating effects of depression and self-esteem in the relationship between problem drinking and life satisfaction.

• Proceedings of the KSR Conference
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• 2006.11b
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• pp.990-1003
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• 2006

To cope with the change of railway safety environment and to prevent the catastrophic accident, the railway safety management system was established through the legislation of railway safety rules. And to audit and evaluate the accomplishment of railway safety rules by the railway operators, the Integrated Railway Safety Audit System(IRSAS) has been conducting. This study find out the strategy to stabilize the IRSAS by applying Theory of Constraints(TOC) Thinking Process. For meeting the IRSAS's goal of effective levelling up of railway safety, the two necessary conditions, 1)the secure of substantial safety through the IRSAS and 2)the execution of efficient IRSAS, should be fulfilled. Estimated undesirable effects(UDEs) from the IRSAS were identified, and 3 of them were selected for creating the requisite conflict clouds. Entities from these conflict clouds were synthesized into a core conflict cloud that foamed the base of Current Reality Tree. The strategic direction for change extracted from the conflict cloud is the reinforcement of IRSAS preparation system including the level up of operator's self audit, the deepening of preliminary survey, the establishment of complementing system of audit check list and the build up of auditor's specialization. These injection were logically validated via a Future Reality Tree and expected to be confirmed by further progressing of IRSAS.