• 유통과학연구
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• 제22권4호
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제13권4호
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• pp.2198-2222
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• 2019

The cloud storage service becomes a rising trend based on the cloud computing, which promotes the remote data integrity auditing a hot topic. Some research can audit the integrity and correctness of user data and solve the problem of user privacy leakage. However, these schemes cannot use fewer data blocks to achieve better auditing results. In this paper, we figure out that the random sampling used in most auditing schemes is not well apply to the problem of cloud service provider (CSP) deleting the data that users rarely use, and we adopt the probability proportionate to size sampling (PPS) to handle such situation. A new scheme named improving audit efficiency of remote data for cloud storage is designed. The proposed scheme supports the public auditing with fewer data blocks and constrains the server's malicious behavior to extend the auditing cycle. Compared with the relevant schemes, the experimental results show that the proposed scheme is more effective.

• 정보처리학회논문지:소프트웨어 및 데이터공학
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• 제8권5호
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• pp.179-186
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• 2019

IT 거버넌스의 효과적인 진단 및 점검을 이루는 정보시스템 감리는 전반적인 정보시스템 진단을 통해 계획부터 구축, 운영까지의 모든 부분에 적용된다. 하지만 특성화된 대학정보화를 위한 감리체계가 정립되지 않아, 감리수행에 어려움이 있다. 따라서 이를 대학정보화 거버넌스에 적용하기 위해 감리기반의 응용 프레임워크로 내부 감리체계를 정립할 필요성이 있다. 본 논문에서는 이러한 정보시스템 감리를 기반으로, 대학 정보화에 적용할 수 있도록 개발한 대학정보시스템의 감리 응용프레임워크를 제시한다. 프레임워크를 통해 기존 감리 시스템과의 차이점을 갖으며, 이를 활용하면 실제로 대학정보화 감리에 기준을 제시하고 현장에서 손쉽게 접근하여 활용할 수 있다. 그리고 정보화 업무담당자 뿐 아니라 감리인 차원에서도 프레임워크를 통해 직접 감리에 활용할 수 있다. 프레임워크는 감리를 3대 영역으로 분류하고 UAFP 및 품질보증을 통해 대학정보시스템 감리에 적용할 수 있는 방법을 제시한다.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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• 제10권2호
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• pp.146-155
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• 2004

현재 대부분의 상용 운영체제는 운영체제의 보안성을 높이기 위하여 높은 수준의 감사 기능을 제공한다. Linux의 성능 및 안정성은 기존 상용 운영체제에 뒤떨어지지 않지만, 감사 기능을 거의 제공하지 못하고 있다. Linux를 서버 운영체제로 사용하기 위해서는 C2 수준 이상의 보안성을 필요로 하며, 이를 만족시키기 위해서는 시스템 콜에 대한 감시와, 감사 이벤트가 요구된다. 본 논문의 LxBSM은 Linux 커널에서 C2 수준의 감사 기능을 제공하는 커널 모듈이다. LxBSM은 SunShield BSM의 감사 자료와 호환되는 C2 수준의 감사 자료를 제공하며, 동적 커널 모듈(Loadable Kernel Module) 방식으로 구현되어 운용성을 높였다. 또한 사용자 프로세스에 대한 감사 자료를 생성함으로써, 기존의 Linux 기반 감사 모듈보다 풍부한 감사 자료를 제공한다. 파이프와 파일로 감사 자료의 출력이 가능하여 감사 자료를 활용하는 침입 탐지 시스템의 연계성을 높였다. LxBSM의 성능을 측정한 결과, fork, execve, open, close와 같이 감사 자료를 생성하는 시스템 콜이 호출될 때의 응답 시간은 지연되었으나, 그 외의 다른 성능 감소 현상은 나타나지 않았다.

• 한국항해항만학회지
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• 제35권4호
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• pp.281-287
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• 2011

According to the Marine Traffic Safety Law, revised in 2009, Marine Traffic Safety Audit is introduced to secure the safe navigation, to prevent the marine accident and to maximize the efficiency of the port. In this audit system, marine traffic safety assessment is the most important scheme because the primary purpose of the audit system is to identify potential risk elements affecting safe navigation. Even though the reliability of audit result depends on the selection of assessment models, there are no independent assessment models for Korean coastal waters and most of models used in Korea currently are developed by foreign countries. Therefore, the development of the independent assessment model for Korean coastal water is required. This study, prior to the development of independent assessment model, aims to provide a basic data by comparing two foreign assessment models in Ulsan port area with marine accident statistics data.

• 융합경영연구
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• 제3권2호
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• pp.1-8
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• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.627-637
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• 2021

This research extends the literature on the effect of board characteristics and ownership structure on audit fees; these factors affect the firm's agency costs and how the auditor assesses various risks, hence the audit efforts and fees. The paper introduces political connections as a determinant of audit fees for the first time in Jordan, where the political connection is prevalent and affects decision making on the Jordanian boards. The sample consists of 109 manufacturing and service firms listed on the Amman Stock Exchange (ASE) over the years 2012-2019. Data is obtained from the ASE and the company's annual reports. Board characteristics are measured by board size, independence, leadership duality, meetings frequency, political connections, and audit committee. Ownership structure was measured by concentration, foreign ownership, and Institutional ownership. The study hypotheses were tested by using Generalized Least Squares regression. The Findings showed that larger boards, politically connected firms, and firms with leadership duality are more likely to pay higher fees. Besides, Firms with greater foreign ownership pay less fees, whereas the rest of the variables are insignificant. Results suggest that political connections play a major role in determining audit fees; this provides a recommendation to policymakers in Jordan to reconsider regulations regarding political connections.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.363-368
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• 2021

This study attempts to examine whether ownership of government-controlled corporations and audit committee effectiveness are related. The population of this study is 431 listed manufactured firms in the Saudi Stock Exchange (Tadawul) for the period 2012-2019 that published their financial and annual reports for the period 2012-2019. This population criterion is based on considerations that manufacturing companies listed on Tadawul have publicly accessible data and they have greater obligations to implement corporate governance code. Using the complementary hypothesis, this study predicts that there is a positive relationship between the ownership of government-controlled companies and audit committee effectiveness. The Pooled OLS regression shows that government-controlled companies' ownership is positively associated with audit committee effectiveness. Our study also indicates that ownership of government-controlled companies as a governance monitoring mechanism becomes more effective as it is combined with audit committee effectiveness which is another governance monitoring mechanism. The results of this study provide insightful evidence to policymakers at the company and country levels on the relationship of government-corporate ownership and audit committee effectiveness.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• 유통과학연구
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• 제22권6호
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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.