• 디지털융복합연구
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• 제10권6호
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• pp.71-82
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• 2012

정보시스템의 급격한 발전으로 IT아웃소싱에 따른 서비스수준협약에 대한 관심이 높아지고 있다. 또한, 효율적인 IT운영서비스 관리가 절실한 상황에서 정보시스템에 대한 운영 감리의 필요성 및 인식도가 높아지고 있으며, IT를 어떻게 효율적으로 운영할 것인가에 대한 관심이 높아지고 있다. 그러나, 현행 정보시스템 운영감리 지침으로 한국정보화진흥원 시스템 운영 및 유지보수 지침이 존재하여 운영되고 있지만, 감리 현장에서는 감리원의 경험과 판단에 의해 결정되는 경우가 많다. 따라서 본 논문에서는 효율적인 운영감리를 위하여 한국정보사회진흥원의 운영지침의 정보시스템 감리 점검 프레임워크로 기반으로 서비스를 중심으로 한 운영감리 모형을 도출하였다. 서비스 계획, 서비스 제공, 서비스 지원, 서비스관리 영역에서 운영감리 점검항목을 도출하여 운영감리 모형을 제안하였으며, 전문가 설문 조사를 통하여 제안한 모형의 적합성을 검증하였다.

• 디지털융복합연구
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• 제10권11호
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• pp.185-196
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• 2012

IT 아웃소싱 운영의 효율적이고 품질 높은 서비스를 제공하기 위하여 정보시스템 운영 원칙을 세우고, 그 원칙을 통하여 운영관리가 이루어져야 한다. 따라서, 정보시스템 운영관리 프로세스를 참조한 정보시스템 운영관리 프로세스의 정립이 필요하다. 정보시스템 운영감리는 구축 개발 감리와는 다르게 일회성이 아닌 매주기별로 지속적인 감리가 필요함으로 운영관리 프로세스의 변화에 따라 운영감리 지침도 보완이 이루어져야 한다. 이에 본 논문에서는 IT아웃소싱 운영을 위한 정보시스템 운영감리 모형을 제안하였다. IT서비스 영역을 참조하여 계획, 전략, 계약, 서비스, 관리 등 IT아웃소싱 운영관리를 위한 정보시스템 운영감리 모형 및 점검항목을 제안하였으며, 도출된 감리모형 및 점검항목은 전문가들의 설문조사를 통하여 제안한 모형의 적합성을 검증하였다.

• 한국콘텐츠학회논문지
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• 제11권2호
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• pp.88-100
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• 2011

본 논문에서는 정보시스템 감리의 정량화 모델과 세부 수행 절차를 제시하였다. 또한 사업에 심각한 영향을 미칠 수 있는 요인과 업무상 운영 리스크가 크다고 판단되는 점검 항목을 미리 식별하여 우선 순위를 부여할 수 있는 정보시스템 감리 모델을 제시하였다. 이를 통하여 발주자는 객관적이고 수치화된 점수로 평가할 수 있고, 피 감리인과의 감리 평가 결과에 대한 이견을 최소화하여 감리의 신뢰성과 객관성 및 효과성을 향상시킬 수 있다. 본 논문에서 제시한 모델을 응용 시스템 감리 프로젝트에 적용하였다. 적용결과 총평의 평가결과와 동일한 점수를 얻을 수 있었으며, 제안된 모델이 적정함을 검증하였다.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.

• Journal of Information Technology Applications and Management
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• 제25권3호
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• pp.29-41
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• 2018

The purpose of constructing university information system is for improvement in diversification and throughput of information, streamlines business processes, rapid exchange of information, sharing of information, decision-making information, and securing educational facilities. Similar to business information technology system, university information system does not have a review system for sharing and overlapping investment of information. Due to the lack of project management for outsourcing and vulnerability of system suitability, system audit is absolutely needed for the university information system. This paper especially focuses on an operational phase in the audit of university information system. Additionally, we proposed operating model and checklists of the university information system based on Management Guidelines of ITIL V3 Operational and Information System. We derived the checklists of operation audit by each domain of service strategy, service design, service transition, service operation, and continual service improvement. As the result, this study appear to have more than average satisfaction the suitability results were.

• 설비공학논문집
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• 제26권5호
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• pp.231-239
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• 2014

This paper represents a method of existing building energy simulation using energy audit data. Energy audit must be carried out for reasonable analysis, because characteristics of existing buildings such as efficiency of fan, pump, flow rate, pressure, COP and operating schedule could be changed during the building operation. These building characteristics should be measured to estimate actual energy consumption of the existing building. In this study, we conducted energy audit and calculated energy savings for a 7-stories building as a case-study. The energy audit data were used to calibrate the building model of EnergyPlus simulation. Baseline model validated according to M&V guideline index. As a result, building characteristics are significant parameters making a big impact on energy savings in existing buildings.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제17권12호
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• pp.3218-3241
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• 2023

Financial fraud undermines the sustainable development of financial markets. Financial statements can be regarded as the key source of information to obtain the operating conditions of listed companies. Current research focuses more on mining financial digital data instead of looking into text data. However, text data can reveal emotional information, which is an important basis for detecting financial fraud. The audit opinion of the financial statement is especially the fair opinion of a certified public accountant on the quality of enterprise financial reports. Therefore, this research was carried out by using the data features of 4,153 listed companies' financial annual reports and audits of text opinions in the past six years, and the paper puts forward a financial fraud detection model integrating audit opinions. First, the financial data index database and audit opinion text database were built. Second, digitized audit opinions with deep learning Bert model was employed. Finally, both the extracted audit numerical characteristics and the financial numerical indicators were used as the training data of the LightGBM model. What is worth paying attention to is that the imbalanced distribution of sample labels is also one of the focuses of financial fraud research. To solve this problem, data enhancement and Focal Loss feature learning functions were used in data processing and model training respectively. The experimental results show that compared with the conventional financial fraud detection model, the performance of the proposed model is improved greatly, with Area Under the Curve (AUC) and Accuracy reaching 81.42% and 78.15%, respectively.

• 디지털융복합연구
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• 제11권8호
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• pp.95-108
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• 2013

애자일 개발 방법론은 소프트웨어 개발자들 간의 상호작용, 작동하는 소프트웨어, 고객과의 협업을 주요 가치로 삼고 있다. 대부분의 개발 프로세스는 테일러링이라는 과정을 거쳐 해당 프로젝트에 맞도록 조정한다. 실제로 프로젝트는 다른 개발 방법론 및 관리 프로세스와 중첩이 되어 혼란스럽게 진행된다. 그래서 애자일 프로세스의 장점을 그대로 수용하지 못하는 실정이다. 이러한 문제점들을 발견하여 애자일 적용 프로젝트의 품질을 향상시키는 것은 정보시스템 감리의 중요한 역할이다. 따라서 애자일 프로젝트의 효과를 높이기 위해서는 애자일 방법론 감리 모형에 대한 연구가 필요하다. 본 논문에서는 애자일 방법론을 적용하여 정보시스템 감리를 위한 모델을 제안하였다. 애자일 기반의 정보시스템 감리 영역 및 점검항목들을 제안하였다. 제안한 모델의 적합성을 검증하고자 점검항목의 적합성에 관한 설문 조사 결과, 모든 영역에서 89.3% 이상이 적합하였다.

• 보건행정학회지
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• 제13권3호
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• pp.129-147
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• 2003

This study is to grasp a trend of profitability classified by characteristics of hospitals and to analyze related factors. Subjects are 145 hospitals which have gotten the standardization audit by Korean Hospital Association during 1998-200l. Profitability was measured in the aspect of operation profit rate with operating margin to gross revenue as proxy variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, competition), financial factors (liabilities to total assets, current ratio, fixed ratio, total asset turnover, inventories turnover), and factors related to patient treatment (average length of stay, bed occupancy rate, new outpatient ratio, admission ratio of outpatients, number of patients per specialist, personnel costs per adjusted inpatient, administrative costs per adjusted inpatient). Hierarchical multiple regression analysis model was used in this study. As a result of hierarchical multiple regression analyzation of operating margin to gross revenue, adjustive $R^2$ of general factors was relatively more powerful. The factors had significant effect on operating margin to gross revenue were ownership(+), number of beds(+), competition(+), current ratio(+), fixed ratio(+), total asset turnover(+), personnel costs per adjusted inpatient(-).

• 한국경영정보학회:학술대회논문집
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• 한국경영정보학회 2007년도 International Conference
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• pp.557-561
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• 2007

Along with the significance of information systems in today s global business operation, the significance of information systems control and audit is ever increasing in the effort to secure accuracy and integrity of vital business data. A study is undertaken to integrate Food and Drug Administration computerized systems validation regulations. Securities & Exchange Commission Sarbanes-Oxley Act of 200 and other significant regulations, and lastly, People Capability Maturity Model into one comprehensive information system validation model. The initial benefits to this comprehensive model are convenience, time-saving, and synchronization of the regulations. An organization that is striving for a high level of quality system in its essential operating areas of organization may opt for this model. After the complete development of the model, a field test would be scheduled to test its efficacy and validity.