• Journal of Distribution Science
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• v.22 no.4
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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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• v.13 no.4
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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.

• KIPS Transactions on Software and Data Engineering
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• v.8 no.5
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• pp.179-186
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• 2019

Information system audit, which provides effective diagnosis and inspection of IT governance, is applied to all aspects from planning to development and operation. However, there is a difficulty in carrying out the audit because the system for the specialized university IT project is not developed. Therefore, it is necessary to set the internal system as the audit-based application framework in order to apply it to university IT governance. In this paper, we propose a audit-based application framework of university information system developed for university. The framework has a difference from the existing audit system. By using this framework, it is possible to present a standard for the university IT project and easily approach and use it in the field. And it can be used for direct audit through this framework in the level of the auditor as well as the HQ admin. The framework categorizes the audit into three major dimensions and suggests a method that can be applied to the university information system audit through the UAFP(University Audit Framework Process) and quality assurance.

• Journal of KIISE:Computing Practices and Letters
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• v.10 no.2
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• pp.146-155
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• 2004

Currently most of commercial operating systems contain a high-level audit feature to increase their own security level. Linux does not fall behind the other commercial operating systems in performance and stability, but Linux does not have a good audit feature. Linux is required to support a higher security feature than C2 level of the TCSEC in order to be used as a server operating system, which requires the kernel-level audit feature that provides the system call auditing feature and audit event. In this paper, we present LxBSM, which is a kernel module to provide the kernel-level audit features. The audit record format of LxBSM is compatible with that of Sunshield BSM. The LxBSM is implemented as a loadable kernel module, so it has the enhanced usability. It provides the rich audit records including the user-level audit events such as login/logout. It supports both the pipe and file interface for increasing the connectivity between LxBSM and intrusion detection systems (IDS). The performance of LxBSM is compared and evaluated with that of Linux kernel without the audit features. The response time was increased when the system calls were called to create the audit data, such as fork, execve, open, and close. However any other performance degradation was not observed.

• Journal of Navigation and Port Research
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• v.35 no.4
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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.

• The Journal of Economics, Marketing and Management
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• v.3 no.2
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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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• v.8 no.5
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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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• v.8 no.4
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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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• v.8 no.1
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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.

• Journal of Distribution Science
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• v.22 no.6
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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.