• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.89-97
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• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.

• 해양환경안전학회지
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• 제22권7호
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• pp.807-813
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• 2016

해상교통안전진단제도는 연안에서 선박의 항행에 영향을 미치는 각종 해상사업으로 인해 발생할 수 있는 위험요인을 전문적으로 조사 측정 평가하기 위해 2009년에 법제화된 이후에 제도 발전에 관한 여러 연구가 수행되어 왔다. 이러한 연구결과를 분석하여 현제도의 미비점을 색인한 결과, 안전진단 결과에 따라 해상사업이 수행되었는지 검증하기 위한 절차와 안전진단의 주요 과정 중 하나인 선박조종 시뮬레이션의 정확성을 검증하기 위한 사후관리 관련 규정이 미흡했다. 사후관리제도 도입 필요성이 드러남에 따라 법령화된 유사 제도인 환경영향평가제도와 도로교통안전진단제도의 법체계를 분석하였다. 그리고 해상교통분야의 미비점을 개선하기 위한 법령안을 구체적으로 제시하였다. 본 고의 법령안은 진단의 정확도를 검증하고 진단결과의 이행을 담보함으로써 해상사업과 관련된 잠재적 위험요인을 제거하고 해상교통안전에 기여할 것으로 기대된다.

• 산경연구논집
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• 제12권8호
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.137-148
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• 2020

The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

• 디지털융복합연구
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• 제11권5호
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• pp.187-199
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• 2013

스마트폰의 보급으로 모바일 환경으로의 변화는 모바일 시대라는 전환기를 가져왔다. 스마트 모바일 오피스는 바로 이러한 스마트폰이라는 새로운 모바일 환경과 소셜 미디어가 결합된 형태이다. 스마트폰을 이용한 모바일오피스 환경 구축은 스마트폰 시장의 활성화를 가져왔으며, 고객관리를 위한 CRM구축은 새로운 요구사항으로 대두되고 있다. 그러나, 현행 정보시스템 감리 기준만으로는 스마트 모바일 오피스 환경에서의 CRM 구축을 위한 감리에 적용하기에는 점검분야나 점검항목이 부족한 현실이다. 따라서, 본 논문에서는 스마트모바일 오피스 환경에서의 CRM 시스템 구축을 감리를 위한 모델을 제안하였다. CRM 구축에서 감리 영역 및 점검 항목들을 제안하였으며, 도출된 감리영역, 점검항목이 스마트 모바일 오피스 환경에서의 CRM 구축 감리의 목적에 부합되는지를 설문조사를 통하여 제안한 모델의 적합성을 검증하였으며, 검증결과 보통이상 만족도를 가지는 것으로 나타나 적합하다는 결론이 도출되었다.

• 시큐리티연구
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• 제5호
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• pp.109-130
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• 2002

As proceeding Munmin and Kukmin's government, it is to bring in regionalism of genernal public administration and police administration, specialization, efficiency issue, demand inventing of audit technique to meet this trends. Especially, according to supporting qualitative improvement of the audit, its environment faced that orienting performance audit emphasis on not the legality but the efficiency more systematic and scientific theory or technique. In order to attain police audit's efficiency through performance audit, this study discussed that scientific management techniques should be applied police audit. Accordingly, the primary purpose of this study is to apply public audit to scientific management technique, bring to light limits in public sector(especially, police sector). To be efficiency audit(namely, performance audit), 1) OR techniques are explained linear programming, network modeling, PERT/CPM, queuing matrix model, simulation, 2) Statistical analysis methods are argued delphi technique, data envelopment analysis(DEA), analytic hierarchical process(AHP), time series analysis models etc.

• 산업경영시스템학회지
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• 제17권32호
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• pp.297-308
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• 1994

In the information system, there are many fields that used by decision making support system. Nowadays, the reasons that the need of the decision making system in audit is increased, are as follows. \circled1 The increased of competitiveness in audit environment \circled2 The rapid replenishment of computer hardware and computer system in corporations. The purposes of this study are as follows. \circled1 The connection of Internal management assess results and practical examination. \circled2 In the making of audit opinion, the establish of non-measure and evaluate logic. \circled3 The suggestion of knowledge base structure about the audit task. \circled4 The development of prototype system for the accounting audit expert system. The expected usefulness of accounting audit expert system development are as follows. \circled1 Audit time may be saved \circled2 The consistence of opinion will be increased \circled3 The elevation of audit technique \circled4 The decreased of audit risk \circled5 In the decision making rationlization of accounting information users, it will be proved as usefulness.

• 디지털융복합연구
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• 제12권3호
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• pp.37-53
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• 2014

지방자치단체에 의한 감사는 지방자치단체의 내부 통제를 개선하고 자신들의 정책을 진단하여 관리능력을 향상시키며 정책 오류를 예방하는 역할을 한다. 그러나 자기기관 감사와 검사 수준은 매우 낮은 실정이다. 이는 전문가 수준의 직원보다 빈번한 순환 보직으로 실무 경험이 미흡한 감사요원을 배치하기 때문이다. 이러한 문제를 극복하고 지방자치단체의 자체감사기능을 강화하기 위하여 여러 가지 감사환경을 고려한 솔루션으로 새로운 시스템을 제안한다. 본 연구는 지방감사의 문제점을 찾아 자체 감사평가시스템의 새로운 체계를 제시하였다. 자체전자감사평가시스템은 자체기관 감사 및 검사를 강화하여 궁극적으로 지방정부의 역량을 강화시킬 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.517-523
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• 2021

Audit quality encompasses the key elements that create an environment that maximizes the likelihood that quality audits are performed consistently. This study aimed to identify the impact of auditing quality on the market value of the manufacturing companies listed on the Amman Stock Exchange (ASE). The analytical method was adopted in this research to extract and collect the necessary data. This study hypothesizes that audit quality leads to an increase in the market value by the offering of high-quality services. The study used the panel data approach to analyze cross-sectional data for 41 industrial companies that included time series data for the period (2019-2019). To test its hypotheses, the study used the fixed-effect model. The study found that the audit quality factors (audit office size, client retention period, auditor's fees, and linking with international audit offices) did not have a significant impact on market value. It found also the positive impact of the audit office size on the market value of the listed companies on the ASE for the period from 2009 to 2019. The study recommended the management of the company realize the importance of contracting with audit offices of large size and good reputation because these offices are more capable of increasing their efficiency, qualifying their employees, and thus be fully prepared for the audit process efficiently and effectively.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.343-352
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• 2021

This study aims to identify the impact of the audit approach based on business risks (i.e., external environment risk, operations risk, information risk) in reducing unsystematic risks (i.e., operational risk, credit risk, liquidity risk, capital risk, and administrative risk) in Jordanian banks. To reduce the effect of unsystematic risks and, thus, improve banking performance, an audit approach based on business risks has emerged. To achieve the objectives, this study relied on descriptive statistics and the regression approach to study twenty-five Jordanian banks. The researcher used the intentional sampling method represented by employees of the accounting, financial and control departments in Jordanian banks. Seventeen banks contributed to the study, with a percentage of 68%, totaling 356 employees. A questionnaire was designed to obtain the data, and due to homogeneity among the sampling members, a purposive sample was drawn and 300 questionnaires were distributed. The results of the study found a statistically significant effect of the audit approach based on business risks with its combined dimensions on reducing unsystematic risks in Jordanian banks. The results of the study also found a statistically significant effect of the business risk-based audit approach with its combined dimensions on reducing operational risks in Jordanian banks.