• Title/Summary/Keyword: audit data

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Development of Network Event Audit Module Using Data Mining (데이터 마이닝을 통한 네트워크 이벤트 감사 모듈 개발)

  • Han, Seak-Jae;Soh, Woo-Young
    • Convergence Security Journal
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    • v.5 no.2
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    • pp.1-8
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    • 2005
  • Network event analysis gives useful information on the network status that helps protect attacks. It involves finding sets of frequently used packet information such as IP addresses and requires real-time processing by its nature. Apriori algorithm used for data mining can be applied to find frequent item sets, but is not suitable for analyzing network events on real-time due to the high usage of CPU and memory and thus low processing speed. This paper develops a network event audit module by applying association rules to network events using a new algorithm instead of Apriori algorithm. Test results show that the application of the new algorithm gives drastically low usage of both CPU and memory for network event analysis compared with existing Apriori algorithm.

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The Extent of Intellectual Capital Disclosure and Corporate Governance Mechanism to Increase Market Value

  • SOLIKHAH, Badingatus;WAHYUDIN, Agus;RAHMAYANTI, Anggraeni Anisa Wara
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.119-128
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    • 2020
  • The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

Companies Entering the Metabus Industry - Major Big Data Protection with Remote-based Hard Disk Memory Analysis Audit (AUDIT) System

  • Kang, Yoo seok;Kim, Soo dong;Seok, Hyeonseon;Lee, Jae cheol;Kwon, Tae young;Bae, Sang hyun;Yoon, Seong do;Jeong, Hyung won
    • Journal of Integrative Natural Science
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    • v.14 no.4
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    • pp.189-196
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    • 2021
  • Recently, as a countermeasure for cyber breach attacks and confidential leak incidents on PC hard disk memory storage data of the metaverse industry, it is required when reviewing and developing a remote-based regular/real-time monitoring and analysis security system. The reason for this is that more than 90% of information security leaks occur on edge-end PCs, and tangible and intangible damage, such as an average of 1.20 billion won per metaverse industrial security secret leak (the most important facts and numerical statistics related to 2018 security, 10.2018. the same time as responding to the root of the occurrence of IT WORLD on the 16th, as it becomes the target of malicious code attacks that occur in areas such as the network system web due to interworking integration when building IT infrastructure, Deep-Access-based regular/real-time remote. The concept of memory analysis and audit system is key.

Exploring the Effectiveness of Audit Against the Improper Usage of Social Service Vouchers in South Korea (사회서비스 부적정 이용에 대한 감사 효과분석 - 사회서비스 바우처 사업을 중심으로 -)

  • Park, Chun Bok;Kim, Jong Ho;Jung, Kwangho
    • 한국정책학회보
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    • v.23 no.3
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    • pp.161-198
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    • 2014
  • The various types of improper usages in the process of delivering social services have been increasingly paid to attention in South Korea. This study, relying on empirical data about the various improper behaviors, explore whether the audit activity can reduce the degree of the improper behavior. In order to estimate the impact of the audit, we use the DID(Difference in difference) method, comparing the experimental group with the audit treatment and the control group without it. We control for size(the number of Service personnel and user), types of social service (elderly, disabled, etc.), organizational forms(profit, non-profit), region(metropolitan areas, small-medium cities, rural areas), and the number times of audit (1, 2, and 3 number). Our empirical results show that the audit decreased the ratio of payment violation by about 4.02 percent, the number of violations from providers' improper payment by approximately 5.07 and the number of violations from users' improper payment by approximately 9.59. Further research is required to explore why and how the audit can decrease the improper usage in social service with rigorous theoretical models.

A Study on HVAC Parameter Monitoring System (Regarding Computer Validation) (HVAC 파라미터 모니터링 시스템에 대한 고찰 (Computer Validation 중심으로))

  • Kim, Jong-Gu
    • Proceedings of the SAREK Conference
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    • 2008.06a
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    • pp.90-95
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    • 2008
  • This article presents practical advice regarding the implementation and management of an impeccable Building Management System. The BMS was introduced to the series of computerized systems including manufacturing, storage, distribution, and quality control. Recently revised GMP regulation is requesting an improvement in drug product quality regulatory system by computer system validation. Quality is critical to guarantee the efficacy and the safety of drugs and is approved in the evaluation process after the audit trail application. HVAC parameter monitoring system will record the identity of operators entering or confirming critical data. Authority to amend entered data should be restricted to nominated persons. Any alteration to an entry of critical data should be authorized in advance and recorded with the reason for the change.

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Analysis of Quality Management System Operation Conditions for Korean Furniture Industry Using ISO 9000 Audit Results (ISO 9000 심사결과를 활용한 한국가구산업의 품질경영시스템 운영실태분석)

  • Park, Dong-Joon;Jung, Hyun-Seok;Kim, Ho-Gyun;Kang, Byung-Hwan
    • IE interfaces
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    • v.13 no.4
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    • pp.688-693
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    • 2000
  • We analyze IS0 9001 audit data and add-on requirements data collected by leader assessors from three leading Korean furniture companies for around three years. We plot a Pareto chart and test the homogeneities for the number of non-compliances and improvement notes across companies. We also fit the data to a loglinear model. Some recommendations with regard to add-on requirements are suggested. The recommendations should be added to IS0 9001 requirements to specifically implement an efficient QMS in Korean furniture industry.

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Factors Affecting Blood Pressure and Stress according to the Alcohol Use Disorders Identification Test Scores among Undergraduate Students (대학생의 알코올 사용장애 정도에 따른 혈압 및 스트레스의 영향요인)

  • Cho, Mi-Kyoung;Kim, Mi Young
    • Journal of Korean Biological Nursing Science
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    • v.19 no.4
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    • pp.215-226
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    • 2017
  • Purpose: The purpose of this study was to investigate the effects of general, health, and alcohol-related characteristics on blood pressure and stress according to the Alcohol Use Disorders Identification Test (AUDIT). Methods: This was a descriptive study. From participants in the 2013 Korea National Health and Nutrition Examination Survey, 319 participants who responded to the survey when they were attending college or university were selected. Data were analyzed using the SPSS Win 23.0 program for composite sample data reflecting the composite design elements of stratification, colonization, and weighting. Results: Mean age of onset of alcohol drinking was $17.91{\pm}0.16$ years, the average AUDIT score was $7.56{\pm}0.41$, and 25 (9.1%) participants fell into the high-risk drinking group. In the high-risk AUDIT group, systolic blood pressure was influenced by age, gender, institution, health status, body mass index, and suicidal ideation, and the explanatory power of the model ($R^2$) was 75.0%. For diastolic blood pressure, institution and health status were the influential factors, and $R^2$ was 66.2%. Predictors of stress were health status, depression, and the age of onset of drinking, and $R^2$ was 57.2%. Conclusion: It was confirmed that the explanatory power of the variables in models of systolic and diastolic blood pressure and stress is greater in those with higher scores on AUDIT.

Blockchain-Based Access Control Audit System for Next Generation Learning Management (차세대학습관리를 위한 블록체인 기반의 접근제어 감사시스템)

  • Chun, Ji Young;Noh, Geontae
    • KIPS Transactions on Software and Data Engineering
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    • v.9 no.11
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    • pp.351-356
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    • 2020
  • With the spread of COVID-19 infections, the need for next-generation learning management system for undact education is rapidly increasing, and the Ministry of Education is planning future education through the establishment of fourth-generation NEIS. If the fourth-generation NEIS System is well utilized, there are advantages such as providing personalized education services and activating the use of educational data, but a solution to the illegal access problem in an access control environment where strict authorization is difficult due to various user rights. In this paper, we propose a blockchain-based access control audit system for next-generation learning management. Sensitive personal information is encrypted and stored using the proposed system, and when the auditor performs an audit later, a secret key for decryption is issued to ensure auditing. In addition, in order to prevent modification and deletion of stored log information, log information was stored in the blockchain to ensure stability. In this paper, a hierarchical ID-based encryption and a private blockchain are used so that higher-level institutions such as the Ministry of Education can hierarchically manage the access rights of each institution.

A Study on the Effect of Fair Value Hierarchy upon Cost of Capital Through the Convergence of Market Risk Management and Audit Quality (시장위험관리와 감사품질의 융합을 통한 공정가치 서열체계의 자본비용에 미치는 영향에 대한 연구)

  • Oh, Hyun-Taek
    • Journal of the Korea Convergence Society
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    • v.6 no.5
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    • pp.1-8
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    • 2015
  • The data of fair value hierarchy is expected to contain different degree of measurement error, information asymmetry, and information risk by the level of hierarchy. Thus, this study examines how hierarchy of fair value discriminately influences on companies' cost of capital. Through regression analysis of corporations listed from 2011 to 2014, it turns out that the regression coefficient of level 1 and 2 of fair value variable vary their rank by cost of capital types, while level 3 contains the highest regression coefficient for every cost of capital variable. In addition, further study of how the relevance between cost of capital and the fair value hierarchy gets affected by market risk management level and audit quality finds no consistent results. However, by analyzing the effect of coincident interaction through the convergence of market risk management and audit quality, when audit quality and market risk management level are high, the effect of relieving cost of capital of Level 3 gets the highest. In conclusion, fair value hierarchy data seems to affect discriminately on cost of capital by involved information risk, and the information risk could decrease by the level of market risk management and audit quality.

Design of Operation Management Check Items of Efficient Information System for Improvement of Business Continuity based on ISO 22301 (ISO22301 기반 비지니스 연속성 증대를 위한 효율적인 정보시스템 운영감리 점검항목 설계)

  • Joo, Nak Wan;Kim, Dong Soo;Kim, Hee Wan
    • Journal of Service Research and Studies
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    • v.9 no.2
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    • pp.31-40
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    • 2019
  • In this paper, we have studied the improvement of operational control for the enhancement of business continuity of information system becoming more important with the development of information technology such as big data, Iot, and artificial intelligence. The operational management and audit guidance of the current information system, which is coming in the fourth industrial age, where various services, data and industries are converged, is based on the existing general information system pattern and needs to be improved. The provision of services at fixed times is linked to the survival of enterprises and countries and serves as a key element. Therefore, it is necessary to study the application of optimized check items of the operation audits to minimize the service interruption damage of the information system and to provide the stable service in terms of business continuity management. To accomplish this, the check items presented in the operational control of the information system were derived by combining the PDCA step contents and 8 resource requirements provided in ISO 22301. From the point of view of increasing the business continuity according to the derivation criteria of the inspection items, the operational inspection check items were derived by exemplifying the improved check items and review items of the information system operation audit and the products to be checked during the operational audit. The check items were divided into management audit improvement check items for service continuity management, and operational audit improvement check items for performance and availability management. The average score of the IT professionals' survey on the suitability of the proposed checklist was 4.63, which was concluded to be appropriate.