• 경영과정보연구
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• 제7권
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• 한국환경교육학회지:환경교육
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• 제19권3호
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• pp.102-113
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• 2006

The purpose of this study is to devise proper plans for sustainable energy management in schools through applying school eco-audit to energy field. This study is performed by literature review and the analysis of case study. This study analyzes the energy-saving model school according to the three cores of eco-audit such as school administration system, teaching-learning method, and ecological policy, and the result of the study is as followings. First, according to the analysis of school administration system for energy education programs, the participation of all the school staff is very low, and the democratic decision-making system is unsatisfactory. Second, according to the analysis of teaching-learning method, the program is mainly managed by teacher-oriented method not by learner-oriented one. The effect on the education of energy-saving program is a little improved in cognitive area, but is insufficient in affective area. Third, in the aspect of the ecological policy, the practical energy-saving effect in schools is unsatisfactory, and shows the difficulty of continuing application of the program. Consequently, it is desirable to integrate the energy-saving program with the eco-audit for sustainable energy management in schools. Implementation of the energy eco-audit in schools for the sustainable development education as teaching-learning method could achieve extended effect for the earth environmental conservation.

• 한국산학기술학회논문지
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• 제16권2호
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• pp.1403-1413
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• 2015

정보시스템 감리는 정보시스템의 구축과 운영에 관한 제반 사항을 종합적으로 점검하여 문제점을 파악하고 해결방안을 제시함으로써, 정보시스템의 품질 향상과 프로젝트 성과 제고에 기여해야 한다. 그러나 현실은 감리가 지나치게 주관적인 의견에 치우치고 있다. 이 연구는 정보기술수용 모형(TAM)을 감리분야에 적용하여 감리자동화 기술에 대한 유용성과 사용 용이성에 대한 인식수준을 측정하고, 이를 토대로 감리기술(도구)에 대해 이해당사자의 인식과 활용의 관계를 분석하는 것을 주요 내용으로 한다. 가설검증 결과 감리분야에서도 정보기술에 대한 사용자의 인식수준과 활용정도에 정(+)의 상관관계가 있는 것을 확인하였다. 이 연구는 감리 분야에도 TAM을 적용하여 기술의 활용 현상을 설명하고 예측할 수 있고, 실증적 연구를 통해 감리인, 발주자 및 사업자가 인식하는 수준은 감리계획 단계와 시정조치확인 단계는 유사하게 나타난 반면, 감리수행활동 단계와 감리결과검토 단계는 서로 차이를 보이고 있으며, 유용성 및 사용의도와 활용에서 선호하는 감리기술을 확인할 수 있었다.

• 경영정보학연구
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• 제10권1호
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• pp.165-191
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• 2008

지금까지 정보시스템 감리는 감리수행자 관점에서 이루어져왔다. 그리고 감리의 주된 초점은 에러나 잘못된 기능을 찾기 위한 관리적이고 통제적인 입장에 맞춰져 있었다. 그러나 감리의 최종 목적은 보다 나은 정보 서비스를 통해 조직을 장기적으로 강하게 만들기 위한 의사결정을 내리는데 도움을 주기 위함이다. 따라서 본 연구에서는 조직의 경쟁력을 높이기 위해 도움이 되도록 감리의 기존 개념을 확장하였다. 이러한 목적을 달성하기 위해, 정보시스템 감리에도 '서비스' 개념을 적용하였다. 첫째, 정보시스템 감리를 위해 서비스 개념이 반영된 6개 항목 24개 지표를 도출하였다. 둘째, 감리 관련자들을 세 그룹으로 분리하였다. 세 그룹으로 나눈 이유는 각 그룹별로 서로 다른 차이점 이 있기 때문이다. 셋째, AHP기법을 이용하여 6개 항목 24개 지표들에 대해 각 그룹별 가중치를 정량화 하였다. 이러한 결과는 각 그룹별로 항목들의 중요도를 어떻게 생각하는지 분명히 보여주었다.

• Asia pacific journal of information systems
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• 제9권3호
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• pp.111-126
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• 1999

Current audit reports on IS development projects provide useful information to stakeholders but have such limitations as the lack of quantification of audit results and the insufficient recommendations on success factors. The purpose of this study is to solve these limitations, leading audit reports to become of future-oriented contents and form. This research was conducted through the logical inference from the review on the related literature, the analysis of audit reports from 1996 to 1998, and the collection of data from interviews and questionnaires with IS auditors. As a result of the study, eighteen success factors were identified for the development of IS projects, including the adequate composition of the system development team, the degree of project manager's cooperation with the client organization, and the timing of decision making.

• 경영과학
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• 제30권2호
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• pp.107-116
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• 2013

Climate changes and environmental pollution recently became a matter of global interest. Korean government established low carbon green growth act in the light of international environment regulation and started demonstration certificate project for GMS (Green Management System). We aim to explore audit data resulted from demonstration companies that pursued the GMS certificate. The demonstration companies are consisted of 11 companies that a certification body L gave the certificate. The audit data results were formed by minor nonconformities detected in the field evaluation based on GMS standards, KS I 7001/2 : 2011. We found out significant differences for minor nonconformities between types of industry and between major clauses of Part 1 and Part 2 in GMS standards. We make an effort to figure out the implication of causes of the significant differences. These results are expected to contribute to understand GMS operation situations and are utilized as a reference for energy management, social responsibility, and green gas reduction.

• 경영과정보연구
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• 제35권3호
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• pp.231-247
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• 2016

본 연구는 2014년도 회계감사보고서부터 주식회사의 외부감사에 관한 법률(외감법)의 개정에 따라 추가자료인 외부감사 참여인원 수, 감사내용 및 투입시간 등을 기초로 자산규모 천억원의 상장기업을 표본으로 평균을 산출한다. 그러나 실제 천억원 자산규모를 가지는 대상기업은 소수이기에 이를 기준으로 도출하는데 한계가 있다. 따라서 천억원을 중심으로 -10%의 기업 50개와 +10%의 기업 50개까지 표본을 확장하여 100개의 기업을 선정하고 이를 표본으로 하였다. 등급별 투입인원 및 투입시간의 평균을 산출하기 위해 두 집단의 t-검정을 실시, 두 집단간 차이를 분석한 결과 집단간 차이가 없다는 것을 확인하였다. t-검정의 분석결과에 따라 100개의 표본으로 하는 회계감사 투입 인원 및 투입시간의 평균값을 산출하였다. 그리고 선행연구인 문태형(2016)의 연구에서 산정한 예정원가계산에 의한 감사보수 산정에 사용된 대상기업의 투입인원 및 투입시간의 견적값과 본 연구의 산출값과 비교한다. 본 연구의 결과가 최적의 적정치는 아니다 할지라도 기준이 없는 감사시장에서 회계감사 투입인원 및 투입시간을 비교할 수 있는 기본 척도로 사용할 수 있을 것이다. 그리고 이러한 외감법의 개정은 이전의 총 투입 감사시간만을 공시한 것보다 항목별 자세한 공시로 감사인의 독립성과 회계제도의 투명성을 제고할 수 있을 것이다.

• 경영과학
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• 제12권2호
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• pp.129-146
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• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• 한국항공운항학회지
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• 제25권3호
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• pp.115-122
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• 2017

To achieve designed quality and reliability from R&D to force integration, an establishment of precise and distinct specifications and standards are required. However, the recent process of R&D standardization on defense acquisition system, has brought plenty of corrections on specifications and standards that may cause not only difficulties to production line and retardation to the military forces, but also a degradation of provided weapon systems. Therefore, a technical review should be performed by the developer, the producer, and the client, establishing the standard that include mass production requirements as well as clients' requirements. This paper propose a specified solution on process of R&D standardization, by applying a substantial FCA(Functional Configuration Audit) and PCA(Physical Configuration Audit) which implies participation of related agencies. By the improved PCA, 2,023 corrections on 74 types of QAR(Quality Assurance Requirement)s and 12,715 corrections on drawings are identified.

• 경영과정보연구
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• 제15권
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• pp.1-18
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• 2004

It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.