• Title/Summary/Keyword: auditing

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Evaluation on the Record Completeness of the Nursing Process in Electronic Nursing Record for Patients Undertaken Gastrectomy (전자간호기록에 사용된 간호과정 완성도 분석 - 위절제술 환자를 중심으로 -)

  • Park, Ihn Sook;Yoo, Cheong Suk;Lee, Soon Hyeung;Woo, Kyung Shun;Joo, Young Hee;Choi, Woan Heui;Kang, Hyun Sook;Jung, Mi Ra;Kim, Hee Jin;Park, Mi Ok;Lee, Su Hee;Ahn, Seon Yeong
    • Journal of Korean Clinical Nursing Research
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    • v.15 no.3
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    • pp.107-116
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    • 2009
  • Purpose: This study was conducted to evaluate the record completeness of the nursing process in the Electronic Nursing Record(ENR) in a university hospital. Methods: We compared nursing statements documented in 2004 with those from the year 2007, given the fact that the ENR system had been utilized since 2004. The ENRs of 35 gastrectomy patients in each year were selected for evaluation. The selected data were 11,822 nursing statements in 2004 and 27,870 in 2007. Results: The number of nursing records which documented the whole nursing process completely was 4,010 (48.3%) in 2007, whereas 513 (5.9%) in 2004 (p<.001). The number of incomplete records in 2004 was 8,142 (94.1%), while 4,300 (51.7%) in 2007 (p<.001). The number of nursing diagnoses was 846 in 2004 and 4,313 in 2007, which increased in number more than 5 times. The most frequently used diagnoses were 'pain', 'risk for infection' and 'risk for ileus' in both years. Conclusion: There was a significant increase in the record completeness on nursing process in 2007 compared to the records in 2004. The reasons for this increase are attributed to nurse training for encouraging to complete recording and nursing record auditing.

A Study on DB Security Problem Improvement of DB Masking by Security Grade (DB 보안의 문제점 개선을 위한 보안등급별 Masking 연구)

  • Baek, Jong-Il;Park, Dea-Woo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.4
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    • pp.101-109
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    • 2009
  • An encryption module is equipped basically at 8i version ideal of Oracle DBMS, encryption module, but a performance decrease is caused, and users are restrictive. We analyze problem of DB security by technology by circles at this paper whether or not there is an index search, object management disorder, a serious DB performance decrease by encryption, real-time data encryption beauty whether or not there is data approach control beauty circular-based IP. And presentation does the comprehensive security Frame Work which utilized the DB Masking technique that is an alternative means technical encryption in order to improve availability of DB security. We use a virtual account, and set up a DB Masking basis by security grades as alternatives, we check advance user authentication and SQL inquiry approvals and integrity after the fact through virtual accounts, utilize to method as collect by an auditing log that an officer was able to do safely DB.

Group-wise Keyword Extraction of the External Audit using Text Mining and Association Rules (텍스트마이닝과 연관규칙을 이용한 외부감사 실시내용의 그룹별 핵심어 추출)

  • Seong, Yoonseok;Lee, Donghee;Jung, Uk
    • Journal of Korean Society for Quality Management
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    • v.50 no.1
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    • pp.77-89
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    • 2022
  • Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.

Multi-classification Sensitive Image Detection Method Based on Lightweight Convolutional Neural Network

  • Yueheng Mao;Bin Song;Zhiyong Zhang;Wenhou Yang;Yu Lan
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.17 no.5
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    • pp.1433-1449
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    • 2023
  • In recent years, the rapid development of social networks has led to a rapid increase in the amount of information available on the Internet, which contains a large amount of sensitive information related to pornography, politics, and terrorism. In the aspect of sensitive image detection, the existing machine learning algorithms are confronted with problems such as large model size, long training time, and slow detection speed when auditing and supervising. In order to detect sensitive images more accurately and quickly, this paper proposes a multiclassification sensitive image detection method based on lightweight Convolutional Neural Network. On the basis of the EfficientNet model, this method combines the Ghost Module idea of the GhostNet model and adds the SE channel attention mechanism in the Ghost Module for feature extraction training. The experimental results on the sensitive image data set constructed in this paper show that the accuracy of the proposed method in sensitive information detection is 94.46% higher than that of the similar methods. Then, the model is pruned through an ablation experiment, and the activation function is replaced by Hard-Swish, which reduces the parameters of the original model by 54.67%. Under the condition of ensuring accuracy, the detection time of a single image is reduced from 8.88ms to 6.37ms. The results of the experiment demonstrate that the method put forward has successfully enhanced the precision of identifying multi-class sensitive images, significantly decreased the number of parameters in the model, and achieved higher accuracy than comparable algorithms while using a more lightweight model design.

Evaluation Model Platform based on Mature to improve IS audit quality (IS 감리 품질 향상을 위한 성숙도 기반의 평가 모델 플랫폼)

  • Jong-Seok Lee;Young-Gon Kim
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.23 no.6
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    • pp.9-14
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    • 2023
  • The purpose of information system audit is to proactively identify and efficiently manage all risk factors that may arise during the process of constructing an information system, in order to assist in achieving the objectives of information system development. However, there is currently significant dissatisfaction with the quality and effectiveness of the auditing process, leading to ongoing research aimed at finding effective solutions. In this paper, we propose a multi-level evaluation model to enhance mutual understanding between auditors and evaluators and present a model that undergoes a maturity process, improving its levels and stages. We introduce a maturity-based evaluation model platform, enabling efficient communication between auditors and evaluators, allowing for real-time feedback, and supplementing it through continuous search. By presenting this multi-level model aimed at maturing the entire system, we aim to efficiently manage the system development process.

A Study on a Basic Model for GIS Audit, Based on Various Types of GIS Projects (GIS 사업유형을 고려한 GIS 감리의 기반 모델 연구)

  • Koh, Kwang-Chul;Kim, Eun-Hyung
    • Journal of Korea Spatial Information System Society
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    • v.2 no.2 s.4
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    • pp.5-23
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    • 2000
  • Since 1995, national and local governments have competitively initiated many and large GIS projects and audit for the projects becomes an important issue. So far, the audit in the Information Technology(IT) area has tried to deal with the issue but ineffectiveness has been found for the successful GIS project management. Effective auditing is a critical element for the project management. In order to establish a proper audit model for the GIS projects and to promote auditing activities in the projects, this study constructs two hypotheses and tries to prove them. The hypotheses are as follows : 1) For a good audits model for GIS, unique characteristics of a GIS project audit items and the scope of the audit need to be identified. 2) The scope of audit needs to be classified according to the requests from tasks in the projects. To prove the hypotheses, this study analyzes positive aspects of audit in IT and construction projects, clarifies the audit items in GIS projects by comparing with them, and classifies the scope of the GIS audit based on various types of GIS projects. As a results, 5 types of the GIS audit are identified : (1) audit for project management, (2) audit focused on IT, (3) audit characterized by GIS technologies, (4) GIS database audit and (5) consulting services for critical problems in the projects. In addition, 4 criteria in classifying the GIS projects are suggested for the GIS audit. The 4 criteria are domain, scope, duration, and GIS applications technologies. Especially, GIS technology considered in this study includes GIS software, methodologies for GIS development, GIS database and quality control of GIS data, which are not usually reflected in the existing studies about in GIS audit. Because the GIS audit depends on a type of GIS projects, scopes of the audit can be flexibly reconstructed in accordance with the types of GIS projects. This is a key to effective and realistic audit for the future GIS projects. Strategies for effective GIS audit are also proposed in terms of the following: GIS project management, goal establishment in each audit stage, documentation from GIS audit, timing strategies for intensive GIS audit, and designing team structure.

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The Impact of Entrepreneurial Orientation and External Oriented Organizational Culture on the Korean Manufacturing SMEs' Performance: Focusing on the Mediation Effect of Open Innovation (기업가 지향성과 개방적 조직문화가 기업성과에 미치는 영향: 개방형 혁신의 매개효과를 중심으로)

  • Lee, Eung-Seog;Kim, Byung-Keun
    • Journal of Technology Innovation
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    • v.26 no.2
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    • pp.37-68
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    • 2018
  • This study examines the effects of entrepreneurial orientation and external oriented organizational culture on the firm perfornamance focusing on mediating effects of open innovation. The survey was conducted on Korean manufacturing firms with 100-5,000 employees among listed companies and external auditing companies. The validity of the research model and hypotheses was verified through analysis of structural equation model for 283 valid responses. Empirical results show that entrepreneurial orientation positively affects both open innovation and firm's performance. The external oriented organizational culture of firms appears to be positive effects on open innovation, but the effect between the external oriented organizational culture and firm's performance shows no statistical significance. Open innovation have positive effects on firm performance. In addition, a test for mediation effects of open innovation reveals that a full mediation exists between the external oriented organizational culture and firm's performance, while there is a partial mediation effect between entrepreneurial orientation and firm's performance. This study contribute to the literature by deepening understanding on the open innovation. We propose an integrated model for examining antecedent factors, open innovation and performance.

A Study on Procurement Audit Integration Real Time Monitoring System Using Process Mining Under Big Data Environment (빅 데이터 환경하에서 프로세스 마이닝을 이용한 구매 감사 통합 실시간 모니터링 시스템에 대한 연구)

  • Yoo, Young-Seok;Park, Han-Gyu;Back, Seung-Hoon;Hong, Sung-Chan
    • Journal of Internet Computing and Services
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    • v.18 no.3
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    • pp.71-83
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    • 2017
  • In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

A Study on a Project Management Improvement Method for the Development of Next Generation Geostationary Earth Observation Satellite System (차세대 정지궤도 지구관측 위성시스템 개발 사업관리 개선 방안에 관한 연구)

  • Choi, Won Jun;Eun, Jong Won
    • Journal of Satellite, Information and Communications
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    • v.10 no.4
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    • pp.95-100
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    • 2015
  • These days, satellite core technologies are being developed as a way to provide various information by considering simultaneously sending, wide area covering, highly precide, and anti-disaster technologies. Not only global positioning, and image but also space launcher, satellite bus, satellite payload, earth station are being convergently developed in a different technological field. Especially, it is required a lot of initial investing expenditure to provide the Earth observational information service based on the space technologies. Such a trend and change of satellite technologies Korea has realized the necessity for the domestic independent development of next generation earth observation satellites, and are preparing the profound items such as a detailed implementation plan for the efficient development project. Like the satellite advanced countries, it should be transparently carried out that an efficient implementation of the developing target related to the geostationary earth observation satellite development, establishment of technological auditing function and quality assurance system, implementation plan, progressing courses and results of the satellite development program by way of planning, evaluation and management. For these things cited above, it is necessary to operate systematically and continuously the professional structural system by the governmental department in order to control the geostationary earth observation satellite development project. Therefore, this study proposes a development project management improvement method of the Korea next generation geostationary earth observation satellite based on the development project management system of the domestic geostationary satellite system.

A Hybrid Under-sampling Approach for Better Bankruptcy Prediction (부도예측 개선을 위한 하이브리드 언더샘플링 접근법)

  • Kim, Taehoon;Ahn, Hyunchul
    • Journal of Intelligence and Information Systems
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    • v.21 no.2
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    • pp.173-190
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    • 2015
  • The purpose of this study is to improve bankruptcy prediction models by using a novel hybrid under-sampling approach. Most prior studies have tried to enhance the accuracy of bankruptcy prediction models by improving the classification methods involved. In contrast, we focus on appropriate data preprocessing as a means of enhancing accuracy. In particular, we aim to develop an effective sampling approach for bankruptcy prediction, since most prediction models suffer from class imbalance problems. The approach proposed in this study is a hybrid under-sampling method that combines the k-Reverse Nearest Neighbor (k-RNN) and one-class support vector machine (OCSVM) approaches. k-RNN can effectively eliminate outliers, while OCSVM contributes to the selection of informative training samples from majority class data. To validate our proposed approach, we have applied it to data from H Bank's non-external auditing companies in Korea, and compared the performances of the classifiers with the proposed under-sampling and random sampling data. The empirical results show that the proposed under-sampling approach generally improves the accuracy of classifiers, such as logistic regression, discriminant analysis, decision tree, and support vector machines. They also show that the proposed under-sampling approach reduces the risk of false negative errors, which lead to higher misclassification costs.