• Asia pacific journal of information systems
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• 제9권3호
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• pp.111-126
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• 1999

Current audit reports on IS development projects provide useful information to stakeholders but have such limitations as the lack of quantification of audit results and the insufficient recommendations on success factors. The purpose of this study is to solve these limitations, leading audit reports to become of future-oriented contents and form. This research was conducted through the logical inference from the review on the related literature, the analysis of audit reports from 1996 to 1998, and the collection of data from interviews and questionnaires with IS auditors. As a result of the study, eighteen success factors were identified for the development of IS projects, including the adequate composition of the system development team, the degree of project manager's cooperation with the client organization, and the timing of decision making.

• 통합자연과학논문집
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• 제14권4호
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• pp.205-210
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• 2021

최근 메타버스 산업체 pc 하드디스크 메모리 저장 데이타에 대한 사이버 침해 공격 및 기밀유출 사고대응 방안으로 원격기반 상시 실시간 감시 및 분석 보안 체계를 검토 및 발전 시 요구된다. 이러한 사유는 정보보안 유출 90% 이상은 Edge단 pc에서 발생 되는 것으로 메타버스 산업보안기밀 유출 1건당 평균 10억 2,000만원 등의 유형 및 무형 피해(2018보안과 관련된 가장 중요한 팩트와 수치통계 2018.10.16일 IT WORLD) 발생의 근본에 대한 대응과 동시에 IT인프라 구축 시 연동 통합으로 네트웍 시스템 웹 등 영역에서 발생되는 악성코드 공격 대상 등의 대상이 되므로 이에 대한 대응책으로 Deep-Acess기반 상시 실시간 원격 메모리 분석 및 감사(audit)체계 개념이 핵심이다.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.261-272
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• 2022

This study examined the association between key audit matters (KAM) and the cost of debt. Financial records and auditors' reports were used to collect data for the fiscal years 2016 and 2017, which were the first two years after KAM was implemented in Thailand. Samples are listed companies in Thailand, where the financial system is primarily debt-based and external auditors play an important role in maintaining financial reporting quality. The final samples for the two-year period consist of 770 observations. The KAM is measured in three aspects: the number of issues, the number of words, and the readability, while the cost of debt is measured by the ratio of interest expense to total debt. The research finds that the KAM readability is significantly and negatively related to the cost of debt. Meanwhile, the number of issues and words have no significant effect on the cost of debt. The finding suggests that auditors' writing skills play a crucial role in the lending decisions of creditors.

• 경영과학
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• 제30권2호
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• pp.107-116
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• 2013

Climate changes and environmental pollution recently became a matter of global interest. Korean government established low carbon green growth act in the light of international environment regulation and started demonstration certificate project for GMS (Green Management System). We aim to explore audit data resulted from demonstration companies that pursued the GMS certificate. The demonstration companies are consisted of 11 companies that a certification body L gave the certificate. The audit data results were formed by minor nonconformities detected in the field evaluation based on GMS standards, KS I 7001/2 : 2011. We found out significant differences for minor nonconformities between types of industry and between major clauses of Part 1 and Part 2 in GMS standards. We make an effort to figure out the implication of causes of the significant differences. These results are expected to contribute to understand GMS operation situations and are utilized as a reference for energy management, social responsibility, and green gas reduction.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• 경영과정보연구
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• 제35권1호
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• pp.189-206
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• 2016

2014년도 회계감사보고서부터 외감법의 개정에 따라 감사보고서에 관한 7조의 2의 외부감사 참여인원 수, 감사내용 및 소요시간 등 외부감사 실시내용을 적은 서류를 첨부하도록 되었다. 본 연구에서는 개정된 외부감사 실시내용을 반영하여 정부출연기관의 용역예정원가계산에 의하여 감사보수를 산정한다. 본 연구에서는 대상기업(전기 적정의견, 직전년도 자산총액 1,000억원, 제조업, 사전의 의뢰인 수임에서 내부통제위험 및 유의적인 감사위험이 없는 것으로 가정한 상장기업)을 국가계약법의 용역원가계산 체계에 따라 인건비, 경비, 일반관리비, 이윤의 4가지 비목을 합계하여 감사보수를 산출한다. 그리고 회계감사의 참여자와 감사투입시간을 확인하기 위하여 Big-4 회계법인에 예정원가 산정 대상기업에 대한 견적을 의뢰하여 계정된 외부감사 실시내용을 적은 서류에 따라 수집한 결과를 이용하였다. 인건비는 2014년 학술연구용역비 인건비기준단가의 참여율 150% 적용, 경비는 한국은행의 기업경영분석(2013년)의 회계법인등의 평균을 사용, 일반관리비는 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조1항 용역업의 일반관리비율 5%를 적용, 이윤은 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조2항 용역업의 이윤율 10%가 적용되었다. 이를 적용한 예정원가 계산에 의한 감사보수는 50,617,769원이 산출되었다. 본 연구의 결과가 최적의 적정감사보수는 아니다 할지라도 기준이 없는 기업의 감사보수를 비교할 수 있는 기본 척도로 사용 할 수 있을 것이다. 그리고 이러한 외감법의 개정은 이전의 총 투입 감사시간만을 공시한 것보다 감사인의 독립성과 회계제도의 투명성을 제고할 수 있을 것이다.

• 디지털융복합연구
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• 제10권11호
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• pp.11-27
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• 2012

본 연구의 목적은 외부 IT감리의 핵심 성공 요인을 제시하는 것이다. 이를 위해, 정보시스템 성공 모형과 서비스 품질 개념을 기반으로 통합 모델을 제시하였다. 연구모형은 외부 감리를 수행한 경험이 있는 국내 공공기관을 표본으로 총 254개의 데이터를 수집하여 분석하였다. 분석결과 서비스 품질 특성 중 응답성, 신뢰성, 유형성은 정보시스템의 구현 프로세스 품질에 유의한 영향을 미치는 것으로 나타났다. 또한 프로세스 품질은 정보시스템 구현 성공(시스템 품질)에 유의한 영향을 미치는 것으로 나타났다.

• 산경연구논집
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• 제10권5호
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• 한국컴퓨터정보학회논문지
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• 제17권10호
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• pp.203-216
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• 2012

현재 조직의 성공적인 운영을 위해서 정보시스템의 중요성은 더욱 증가하고 있으며, 또한 정보시스템 구축에 대한 감리는 감리 의무화에 따라 더욱 확산되고 있다. 그러나 아직까지도 우리나라의 정보시스템 감리는 정보시스템의 다양한 위험에 제대로 대처하지 못하고 있으며, 각종 정보시스템 프로젝트에 대해 감리를 수행하면서 부실 사례가 종종 발생하고 있어 이에 대한 개선 대책이 절실히 필요한 실정이다. 이에 따라 본 논문에서는 국내 대형 SI업체에서 4년간 수행한 정보시스템 감리 프로젝트 및 위험발생 프로젝트 데이터를 중심으로 통계분석을 수행하여 정보시스템 구축 프로젝트의 품질향상을 위하여 개선된 검토항목을 제시하였고, 또한 이를 실제 정보시스템 프로젝트 사례에 적용하여 본 논문의 결과에 대한 실효성을 검증하였다.

• 대한지역사회영양학회지
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• 제11권3호
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• pp.374-382
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• 2006

The purpose of the study was to investigate the effects of the characteristics of dietitians, the characteristics of school food services, equipment ratio of HACCP facility/equipment and perception of barriers to HACCP implementation on external and internal audit of food safety/sanitation management performance in school food service. An e-mail survey was conducted with 144 dietitians in Gyeongbuk Province. A response rate was 57.6% (N = 83) and data was analyzed using SPSS windows (ver. 12.0). Dietitian perceived facilities/equipment-related and stakeholder-related as the big barriers in implementing a HACCP system. Total scores of sanitation/safety management performance for external and internal audit were similar at 92 and 91 out of 100, respectively. 'Facilities/equipment' and 'HACCP system' categories in both external and internal audit were rated the lowest. As dietitian perceived facilities/equipment-related (p < 0.001) and stakeholder-related (p < 0.05) barriers to HACCP implementation were greater, the scores of the external and internal audits were significantly lower. As dietitian perceived barriers for all categories were greater, the scores of internal audits were significantly lower (p <0.05). As a result of multiple regression analyses, the scores of the external audit was positively associated with career as a school food service dietitian, but was negatively associated with barriers related to facility/equipment, while the scores of the internal audit was negatively associated with barriers related to facility/equipment and employees. This study suggests that supporting programs on securing the facilities/equipment and employee training are needed for successful HACCP implementation in school food service.