• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• 한국GIS학회:학술대회논문집
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• 한국GIS학회 2002년도 춘계학술대회논문집
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• pp.11-24
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• 2002

GIS 사업의 특성상 데이터구축 부문은 전체 사업의 성패를 좌우할 만큼 중요한 부문임에도 불구하고 지금까지의 GIS 사업은 데이터구축 부문의 중요성을 간과하고 넘어간 사업이 많은 것이 사실이며 이를 계기로 사용자는 사업성과물인 전체 정보 시스템에 대한 신뢰성을 갖지 못하는 경우도 발생했다. 이런 계기로 GIS감리제도의 필요성에 대한 활발한 논의가 이루어지게 되었다. GIS감리에 대해서 아직은 명확히 정의된 것은 없지만 크게 전산기술 감리(구 정보시스템 관리)와 GIS Data구축감리의 두가지 큰 내용으로 나뉘어지는게 일반적이다. GIS Data구축감리의 목적은 데이터구축 활동의 합리적이고 전반적인 활동체계를 갖는 것과 사업목적에 맞는 올바르고 정확한 산출물 생성에 있다. 그리고, GIS Data구축감리의 목적을 이루기 위한 내용은 크게 데이터 구축 계획수립의 적정성, 데이터 구축 활동의 적정성, 데이터 품질관리 활동의 적정성, 데이터 구축부문에 관한 컨설팅, 데이터 검수의 5가지로 나눌수 있다. CIS Data구축감리의 내용 중 데이터 검수는 실제적으로 구축되는 단계별 산출물에 대해서 내재되는 오류를 찾아내는 단계로써 현장검수, 육안검수, 화면검수, 전산검수, 자동검수 5가지의 내용으로 이루어진다. 정보화 시스템에 사용되는 CIS 데이터는 자동검수 기능의 다양함과 정밀함에 따라 정보화 시스템의 성능이 결정된다고 해도 과언이 아니다. 본 논문은 Data CIS Data구축 감리에 대한 전반적인 내용에 대한 소개와 전산검수에 사용되는 효과적인 검수 프로그램을 제안한다.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.93-102
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• 2022

The goal of this study was to see how big data analytics (BDA) affected external audit procedures in the Middle East. The measurement model and structural model of this investigation were evaluated using PLS-SEM (3.3.3). The study sample members were (361) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. A questionnaire was chosen to the study sample members electronically, and the study sample members were (5093) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. To choose the sample, the researchers used a stratified random sampling procedure. The findings show that BDA has an impact on audit procedures at all phases of the auditing process, where it contributes to information delivery that helps auditors understand the client's internal and external environments, which in turn influences the choice to accept the audit assignment. Furthermore, by providing essential information, BDA enables auditors to simply run analytical procedures, estimate client risks, and understand and evaluate the internal control system. As a result, auditors must develop their abilities in the BDA field, as it adds to the creation of additional value for both auditors and their clients.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

• 경영정보학연구
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• 제9권1호
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• pp.45-65
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• 2007

다른 산업과 달리 병원/의료 산업에서는 건강 보험료 심사 평가라는 독특한 검증 과정이 필수적으로 있게 된다. 건강 보험료 심사 평가는 병원의 수익 문제 뿐 아니라 적정한 진료행위를 하는 병원이라는 이미지와도 맞물려 매우 중요한 분야이며, 특히 대형 종합병원일수록 이 부분에 많은 심사관련 인력들을 투입하여, 병원의 수익과 명예를 위해서 업무를 수행하고 있다. 본 논문은 이러한 건강보험료 청구 심사 과정에서, 사전에 수많은 진료 청구 건 중 심사 평가에서 삭감이 될 수 있는 진료 청구 건을 데이터 마이닝을 통해서 발견하여, 사전의 대비를 철저히 하고자 하는 한 국내 대형 종합병원의 사례를 소개하고자 한다. 데이터 마이닝을 적용함에 있어, 주요한 문제점 중 하나는 바로 지도학습 기법을 적용하기에 곤란한 데이터 불균형 문제가 발생하는 것이다. 이런 불균형 문제를 해소하고, 비교 조건 중에 가장 효율적인 삭감 예상 진료 건 탐지 모델을 만들어 내기 위하여, 데이터 불균형 문제의 기본 해법인 Sampling과 오분류 비용의 다양한 혼합적인 적용을 통하여, 적합한 조건을 가지는 의사결정 나무 모델을 도출하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• Journal of Information Technology Applications and Management
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• 제9권4호
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• pp.79-101
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• 2002

The National Computerization Agency has been leading the Information Systems(IS) audit since 1987, as development of IS projects in governmental and public sectors have become daily issues. While many considerations on audit guidelines and techniques for quality management in IS have been given to respond to the fast increasing demand of audit process since mid 1990's, the study on the fact that how audit activities directly affect the quality of software process has been put aside. In this paper, we went through 74 audit results, which were reported by H auditing organization, and performed on 59 IS projects carried on 1999 through 2001. As a result of study, we found that more than one fourth of errors of Coding and Test phases are caused in the earlier phases, which naturally leads to the conclusions that auditing on earlier phases can save a lot of stitches in the later phases. Comparing two types of IS projects-the one that went through only one audit process, and the other that went through two audit processes-, we found that projects with two audits carry less errors on Planning, Analysis, Design phases as a whole, which revealed the facts that IS audit actually gives positive effects on the quality of software.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• 품질경영학회지
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• 제50권4호
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• pp.735-749
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• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.

• 한국컴퓨터정보학회논문지
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• 제9권1호
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• pp.79-86
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• 2004

현재 거의 모든 운영체제는 여러 웹 서비스를 지원하기 위하여 운영체제 수준의 보안성을 제공하고 있다. 하지만, 많은 부분에서 운영체제 수준의 보안성이 취약한 것이 사실이다. 특히, TCSEC(Trusted Computer System Evaluation Ceiteria)에서 정의한 B2 레벨 이상의 보안성을 만족시키기 위한 Security Kernel 레벨에서의 감사/추적 기능이 필요하다 이를 위해 시스템 콜 호출시 감사 자료를 생성하고, 모든 이벤트에 대해 동일한 포맷의 감사 자료를 생성하여 추후 역추적 하는데 필요한 정보를 제공토록 한다. 본 논문에서는 안전한 증거 확보를 위하여 기존 리눅스 커널에 대해 변경 없이 적용 가능한 LKM(Loadable Kernel Module) 기법을 이용한 감사/추적 시스템 모듈을 제안하였다. 이는 침입탐지시스템과 같은 외부 감사자료 등을 동시에 활용할 수 있는 인터페이스를 제공하고, 시스템 관리자와 보안 관리자를 구분하여 역할기반의 안전한 시스템을 제공한다. 이러한 자료 등은 추후 법적 대응이 가능한 컴퓨터 포렌식스의 자료로 활용하고자 한다.