• 서비스연구
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• 제8권2호
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• pp.41-65
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• 2018

본 연구는 데이터를 기반으로 개인 또는 기업들이 무한한 이익을 창출하는 사회가 되면서 데이터 품질을 중심으로 데이터베이스 운영관리의 중요성이 증가하고 있는데 이를 체계적으로 관리하는 국내 공공, 민간 기업이 많지 않은 상태에 대한 현황 및 문제점을 분석하고 감리인의 입장에서 개선방향을 구명하고자 하였다. 본 연구를 수행하기 위해 개선된 감리 점검항목을 도출하여 이를 기반으로 감리인 및 IT 전문가들을 통해 설문조사를 하였고, 최종 자료를 분석에 활용하여 연구 가설을 실증적으로 검증하였다. 분석 결과, 데이터 품질에 기반을 둔 데이터베이스 운영관리의 개선된 감리 점검항목에 대하여 감리인의 입장에서 모든 점검항목에 대해 매우 만족한다고 나타났다. 또한 비 감리인에 입장에서도 수용범위에 포함된다고 확인되었다. 본 연구를 통해서 정보시스템 운영감리와 기업의 데이터 운영관리의 수행에 이를 활용하여 개선할 수 있을 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.

• 산경연구논집
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• 제6권1호
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• pp.37-40
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• 2015

Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 2001년도 가을 학술발표논문집 Vol.28 No.2 (1)
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• pp.637-639
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• 2001

침입탐지 시스템은 Audit 시스템, 침입탐지 엔진, 침입대응 시스템으로 나눌 수 있다. Audit 시스템을 통하여 감사자료를 수집하고, 침입탐지 엔진을 이용하여 침입을 탐지하며 대응 시스템을 통하며 침입에 대한 대응 및 대책을 세우게 된다. 지금까지 Audit 시스템은 침입탐지 엔진의 일부로 설계, 구현되어왔다. 이는 침입탐지 엔진에 따라 Audit 시스템도 함께 변경되어야 하는 비효율성을 가져왔다. 본 논문에서는 침입탐지 엔진과 독립적으로 Audit data 수집하고 관리하며 침입탐지 엔진과 효율적으로 연동될 수 있는 Audit 시스템을 설계 및 구현하였다. 탐지엔지을 알고리즘 개발 및 엔진의 변경시에 본 시스템과 연동하면 별다른 Audit 시스템 구현없이 효율적이고 빠르게 테스트 및 검증할 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제15권9호
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• pp.3322-3347
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• 2021

Cloud Storage is the primary component of many businesses on cloud. Majority of the enterprises today are adopting a multicloud strategy to keep away from vendor lock-in and to optimize cost. Auditing schemes are used to ascertain the integrity of cloud data. Of these schemes, only the Provable Data Possession schemes (PDP) are resilient to key-exposure. These PDP schemes are devised using Public Key Infrastructure (PKI-) based cryptography, Identity-based cryptography, etc. PKI-based systems suffer from certificate-related communication/computational complexities. The Identity-based schemes deal with the exposure of only the auditing secret key (audit key). But with the exposure of both the audit key and the secret key used to update the audit key, the auditing process itself becomes a complete failure. So, an Identity-based PDP scheme with Parallel Key-Insulation is proposed for multiple cloud storage. It reduces the risk of exposure of both the audit key and the secret key used to update the audit key. It preserves the data privacy from the Third Party Auditor, secure against malicious Cloud Service Providers and facilitates batch auditing. The resilience to key-exposure is proved using the CDH assumption. Compared to the existing Identity-based multicloud schemes, it is efficient in integrity verification.

• 융합경영연구
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• 제4권2호
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• pp.20-32
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• 2016

The purpose of the present study is to investigate the audit quality and Investment efficiency of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2008 to 2015. In this study the variables, auditor industry specialization, auditor reputation, auditor tenure and auditor independence has been used to investigate audit quality. The results of multiple linear regression analysis show that there is a significant relationship audit quality and Investment efficiency.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.167-178
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• 2004

Different from traditional development methodologies like waterfall model, the CBD (component based development) methodology relies on a building block approach in the design and development of information system. The audit procedure and checklist for the traditional IS development methodology are required to be modified to be suitable for CBD. This research reviewed IS audit guidelines for the existing development process and analyzed multiple projects that employed the by component based development process. For the purpose of this study, we chose a governmental project and a next-generation IS project of a financial agency as sample cases. By comparing existing IS audit checklists and items actually reviewed in audit projects, this study identified appropriate check items for the CBD-centric audit program. New items were proposed as additional items such as project control in management phase, usage case and conceptual model establishment, component evaluation and design, in implementation phase, and so forth. The result of the research provides new guidelines for the audit CBD projects for the purposed of increased efficiency and qualify of application development projects.

• 설비공학논문집
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• 제26권5호
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• pp.231-239
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• 2014

This paper represents a method of existing building energy simulation using energy audit data. Energy audit must be carried out for reasonable analysis, because characteristics of existing buildings such as efficiency of fan, pump, flow rate, pressure, COP and operating schedule could be changed during the building operation. These building characteristics should be measured to estimate actual energy consumption of the existing building. In this study, we conducted energy audit and calculated energy savings for a 7-stories building as a case-study. The energy audit data were used to calibrate the building model of EnergyPlus simulation. Baseline model validated according to M&V guideline index. As a result, building characteristics are significant parameters making a big impact on energy savings in existing buildings.

• 한국정보처리학회논문지
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• 제4권9호
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• pp.2342-2353
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• 1997

정보 산업의 급속한 발전에 따라, 컴퓨터 통신망을 통한 자료의 위협 및 손실에 대처하기 위한 방법중에 하나로서 현재 방호벽 시스템에 대한 연구가 활발히 진행되고 있다. 따라서, 이 논문에서는 효율적인 전산망 보호를 위하여 방호벽 시스템과 전산망 감사 추적 시스템과의 연계성을 통하여 전산망에 대한 위협 및 손실을 줄일 수 있는 방법 및 문제 발생시 사후 조치할 수 있는 시스템 모델을 제시하고자 한다. 또한, 감사 자료 분석을 위하여 감사 분석기에서 사용되는 데이터베이스의 유형과 감사 분석기의 실행 모델을 제시한다. 전산망 감사 추적 시스템은 불법 침입자에 대한 모든 활동을 감시함으로서, 침입 유형을 식별하고, 감사 자료를 분석하는 기능을 갖는다.