• Title/Summary/Keyword: audit review system

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A Study on the Priority Analysis in Stakeholers of Information Systems Audit using Fussy-ANP Method (Fuzzy ANP 기법을 이용한 정보시스템 감리 이해당사자별 우선순위 분석에 관한 연구)

  • Kyung, Tae-Won;Kim, Sang-Kuk
    • Information Systems Review
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    • v.11 no.1
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    • pp.85-106
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    • 2009
  • Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.

Relationship between Characteristics of Accounting Firms and Audit Engagement Risks based on Bayesian Network (베이지안 네트워크를 기반으로 한 회계법인의 속성과 감사계약체결위험간의 관계)

  • Sun, Eun-Jung;Park, Sung-Jin
    • Management & Information Systems Review
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    • v.36 no.1
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    • pp.1-19
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    • 2017
  • One of the methods of securing the reliability of accounting information is maintaining high audit quality. The first step of improving audit quality is lowering audit engagement risks. Thus, this study analyzed the relationship between the characteristics of accounting firms and audit engagement risks based on the Bayesian Network. For this, Markov Blanket, the minimum explanatory variable set, which affects audit engagement risks, was presented, and based on the drawn causal relationship, sensitivity analysis was conducted to verify the characteristics of accounting firms, which affect audit engagement risks. The existing preceding research that used multiple regression analysis presumes the linearity between explanatory variables and dependent variables, so there was a limit in drawing the relationship between explanatory variables. Therefore, this study figured out the interdependence between variables using the General Bayesian Network and examined the impact that each variable has finally on audit engagement risks that affects the audit quality. The results of this study would greatly contribute to improving the efficiency of the supervisory task by allowing a supervisory institution to identify an accounting firms that does not manage audit engagement risks properly and to improve the supervision of the accounting firms in advance. In addition, this study will be used as a reference when a supervisory institution would improve the system related to audit quality by presenting the characteristics of accounting firms related to the audit quality.

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A Study on the Priority Analysis of Information Systems Audit Evaluation Factors using Fuzzy-AHP Method (Fuzzy-AHP 기법을 이용한 정보시스템 감리서비스 평가항목에 대한 우선순위 분석에 관한 연구)

  • Kyung, Tae-Won;Kim, Sang-Kuk
    • Information Systems Review
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    • v.10 no.3
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    • pp.155-183
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    • 2008
  • Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Introduce the new indexes that can check the possibility that the information system may contribute the competency of organization. Also check the feasibility of indexes through Fuzzy AHP. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.

OHSAS Practices Analysis : A Case Study using Audit Results (안전보건경영시스템 운용분석 : 심사자료 사례연구)

  • Park, Dong-Joon;Kang, Byung-Hwan;Kim, Ho-Gyun
    • Korean Management Science Review
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    • v.32 no.2
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    • pp.79-89
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    • 2015
  • The firms with OHSAS (Occupational Health and Safety Management System) registration should be audited every six months and they have to be reregistered every three years by a third party. In our article audit data were collected from the audit processes of fifty four firms that OHSAS 18001:2007 was implemented and audited by LRQA (Lloyd's Register Quality Assurance). Fifty four firms are largely classified as four categories: civil engineering and construction industry, metal and heavy industry, chemical industry, and other industries including electric, electronic, food, and services. Especially the minor conformity data are analyzed by statistical methods to find out the relationship between four categories of 54 firms and the average number of minor nonconformities. The most frequently appeared minor nonconformities among sub-requirements of OHSAS 18001:2007 are investigated and the reasons for minor nonconformities are specifically explained. The average number of minor nonconformities of firms before and after OHSAS 18001:2007 registration are compared to understand the maturity of OHSAS implementation. Some comments and suggestions are provided for OHSAS to be effectively implemented to the firms if revision is necessary.

A Study on the Safety Standards Required for National Railway Safety Oversight (국가철도안전감독에 필요한 안전기준에 관한 연구)

  • Lee, Byung-Suk;Han, Kee-Youl;Yuu, Yeon-Chun
    • Proceedings of the KSR Conference
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    • 2011.10a
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    • pp.2557-2562
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    • 2011
  • The purpose of Overall Railroad Safety Audit(ORSA) is to prevent railroad accidents, and, every two years, to inspect and evaluate whether or not railroad operators faithfully adhere to railroad safety guidelines in accordance with the Railroad Safety Law. However despite of the many contributions of ORSA, due to lots of railroad accidents such as train failures and derailment caused track irregularity this year, it has been recently considered that ORSA will be renewed into Safety Certificates System as a complement. In order to guarantee railroad safety, new Safety Certificates must included appropriate safety standards considering current our country's railroad conditions. Therefore, in this study we're going to compare safety components of foreign audit system with those of Airlines field, based on ORSA's contents for years, to review Safety Management System and Safety Culture, as a result, we'd like to suggest to updated Railway Safety Standards.

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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.

A Survey on the Current Status of Human Research Protection Program Settlement and Subject Protection Activities in Korea (국내 임상시험 및 대상자 보호프로그램 도입 현황과 안전관 리체계에 대한 설문조사 연구)

  • Park, Sinyoung;Cho, Su Jin;Seo, Kyung Jeong;Kim, Jin Seok
    • The Journal of KAIRB
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    • v.3 no.2
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    • pp.28-36
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    • 2021
  • Purpose: The purpose of this study is to assess the status of the Human research Protection Program (HRPP) within a hospital or a research institute in Korea. Methods: Survey was conducted during June 12th-21th 2019. Survey was distributed to the members of Korean Association of IRB (KAIRB) through each IRB office. Descriptive statistics were performed using SPSS ver. 26. Results: A total of 86 people responded, and 75 (87.0%) answered that they have perceived the HRPP. Seventy out of 86 respondents (81.4%) were conducting internal audit, several institutions were operated simultaneously the other form of audits such as IRB audit, system audit. Regarding the management of Suspected Unexpected Serious Adverse Reaction (SUSAR), 62.8% answered that they have regulation that can decide to suspend the study when there is a risk to subject safety. Among the respondents, 66.3% performed 'Help desk.' Conclusion: In this study, we assessed the current status of HRPP operation at each research institution based on Ministry of Food and Drug Safety (MFDS) HRPP guidelines. The HRPP accredited institution operated the subject protection activities according to this program, and even if the HRPP was not officially operated, the related activities were conducted focusing on the cases that could have a significant impact on the safety of research subjects. In order to ensure the quality of domestic clinical trials and to stably establish the HRPP, efforts at the individual institution level will be required.

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Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

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Analysis of Research Trends of the Information Security Audit Area Through Literature Review (문헌 분석을 통한 정보보안 감사 분야의 국내 및 국제 연구동향 분석)

  • So, Youngjae;Hwang, Kyung Tae
    • Informatization Policy
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    • v.30 no.4
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    • pp.3-39
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    • 2023
  • With the growing importance of information/information system, information security is emphasized, and the significance of information security audit as a tool for maintaining the proper security level is increasing as well. The objectives of the study are to identify the overall research trends and to propose future research areas by analyzing domestic and overseas research in the area. To achieve the objectives, 103 research papers were analyzed based on both general and subject-related criteria. The following are the major research results : In terms of research approach, more empirical studies are needed; For subject "Auditor," studies to develop a framework for related variables (e.g., capability) are needed; For subject "Audit Activities/Procedures," future research should focus on the process/results of detailed audit activities; Future domestic research for "Audit Areas" should look for the new technology/industry/security areas covered by foreign studies; For "Audit Objective/Impact," studies to define the variables (e.g., performance and quality) systematically and comprehensively are needed; For "Audit Standard/Guidelines," research on model/guideline needs to be continued.

The Study about The Relation of Environmental Accounting and Accountability (환경회계(環境會計)와 Accountability)

  • Park Lee-Bong
    • Management & Information Systems Review
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    • v.10
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    • pp.95-115
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    • 2002
  • E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

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