• Journal of Information Technology Services
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• v.5 no.3
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• pp.121-135
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• 2006

With the growth and maturation of IT industry, the necessity of audit about development, maintenance and management of high-quality information system is gradually increasing. In addition, the necessity of inner auditing system, which could totally verify and evaluate the effectiveness of project according to the characteristics of organization conducting information-oriented business, also being proposed. Government offices including Korea Institute of Science and Technology(KISTI) collectively controlling nationwide science-technology related information have no guiding principle or organization within themselves even though performing information-oriented businesses are becoming more bigger and complicated. In this paper, we propose scheme for devising framework, which can audit construction and operation of knowledge information, check list and guideline. In addition, we present concrete ways for adapting these schemes to institutes which manage science-technology knowledge information. Audit framework consists of points of time in audit, audit domain and audit criterion. Points of time in audit are defined as three phases as followings: pre-audit, in-progress audit and post-audit. Audit domain includes 16 detail audit domains and especially we set 11 check items and 40 detail investigation items for database implementation business. We expect that management level of science-technology implementation business of organizations using this research result will increase and they could offer high-quality information service.

• Journal of Distribution Science
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• v.22 no.4
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• Journal of Korean Society of Archives and Records Management
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• v.20 no.4
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• pp.147-167
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• 2020

This study analyzes the current status of records management in the creation organization of records identified in the joint government audit from 2010 to 2019. Various methods for quantitative analysis were conducted on 43 audit results from 15 local governments to identify problems in each area of records management for the creation organization of records. In particular, the problems were identified through an analysis of the problems in records management by year. Furthermore, implications in processing and records management were also derived through the identification of the problems in such areas and the relationships with the officer in charge of records management.

• Journal of the Society of Disaster Information
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• v.19 no.1
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• pp.204-215
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• 2023

Purpose: In this study, it was proposed a plan to build the Continuous Preventive Audit System in the military Organization with the expectation that we will develop an efficient audit method under the rapidly changing audit and work environment in the future. Method: it was examined the realities and problems of the military self-audit, the cases of the Continuous Preventive Audit System currently being used by government departments and institutions and internal control inspection of the information system of the Foreign Audit Office. Result: Government departments, agencies, and foreign auditors have established a Continuous Preventive Audit System to overcome the problems and limitations of their own audits, ensuring accounting accident prevention and audit work efficiency and are focused on auditing internal controls of information systems. Conclusion: In the future, more specific studies on the design of detailed scenarios for each function of defense work and the research and analysis on the improvement of defense information system should be followed for the establishment and settlement of a more specific Continuous Preventive Audit System.

• Information Systems Review
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• v.10 no.1
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• pp.165-191
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• 2008

Traditionally, information systems audit has been carried out by the auditors. So the main focuses of audit are managerial point of view, such as finding errors or missing functions. The final purpose of audit, however, is to help the organization to make better decision through better information services. So we felt that managerial point of audit should be extended to include the factors that increase the competitiveness of organization. To accomplish this goal, new factors that reflect the ideas of three groups, users, developers in addition to auditors. First, by adopting the ideas from service quality evaluation area, we develop six items and 24 indexes for information systems audit. Second, we separate the audit related parties into three groups, users, developers and auditors. The main reason is that major concerns of three groups to the system will be different considerably. Third, we quantified the weights of each group to each 6 items and 24 indexes using Analytic Hierarchy Process. Fourth, the resulting weights of each item are found to be different by the group, and possible reasons are analyzed.

• Korean Management Science Review
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• v.34 no.2
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• pp.115-123
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• 2017

IS audit has been regarded as contributing to the improvement of the quality of information Systems, recently, it has been argued that it is not possible to expect a effectiveness, because it can offset the schedule burden due to the preparation of additional documents for Audit and it affect to the project schedule. The effectiveness and quality criteria of IS audit are different between groups, because IS audit is responsible for checking the results and process of the developer company. In this study, we modeled between IS effectiveness and auditor competence, audit firm competence, IS audit standards. As a result, it was concluded that auditor competence, audit firm competence, IS audit standards have a positive effect on IS audit effectiveness. However, according to the result of comparing between interest groups, audit firm competence and audit standards were significant in auditor group, but audit standard was significant in requesting organization and developing company thought that auditor was a important factor to audit effectiveness.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• Journal of Information Technology Services
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• v.15 no.1
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• pp.113-129
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• 2016

Recently, as Information System projects tend to be more complex, the importance of Information System Audit increases. In the same context, the need for the resident IS Audit also increases, which is supposed to deal with the possible risks and urgent issues by providing the appropriate support and timely coordination during IS project. Basically, for the effective IS Audit, the IS audit team members should be able to understand such a business context as work characteristics, business knowledge, goals, and culture of the organization. The audit team members should also be able to share the various knowledge of Information Technology and audit procedure with the owner of the project. Especially, for the resident audit, it is more important to fill the gaps in expertise between project owner and audit team. However, any studies on the need of common knowledge base (knowledge complementarities) in the IS audit have not been done so far. The purpose of this study is to analyze whether the knowledge complementarity based on inter-organizational communication between the project owner and audit team members makes an effect on the fidelity and performance of IS audit. In order to do this, the relationship among inter-organizational communication and knowledge complementarity, the fidelity of IS audit service, and performance of IS audit has been analyzed, using Structural Equation Model. The result shows that all the relationship is significant, which means that knowledge complementarity between the two different interest groups should be an effective factor on the fidelity and performance of IS audit. This result implies that, for better quality of IS Audit service, how to acquire the knowledge complementarity between the project owner and Audit team should be considered seriously as well as systematically in the process of IS Audit.

• The Journal of the Korea Contents Association
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• v.15 no.9
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• pp.106-117
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• 2015

Audit system of local self-government has a problem in many sectors, for the development of local autonomy, improvement of these issues is essential. The purpose of this study was to improve the present problems by looking at the problems of local governments audit system. The problem with local governments audit system are as follows. First, the non-efficiency and redundancy of internal and external audit exist. Second, in terms of audit organization and mechanism of local government, independence is deficient. Third, the expertise is lacking in terms of audit personnel. Fourth, it is insufficient effectiveness ensure regarding the processing of the Audit Office at the time and results. Improvement plan of the problems of local governments audit system are as follows. First, the unification of the country and local governments of the audit and there is a need to establish a legal system on the local audit. Second, the establishment of independent internal audit mechanism for ensuring the independence of the internal audit mechanism. Third, introducing a variety of personnel system related to the human resources of audit personnel and there is a need and strengthening of education and training to the audit personnel. Fourth, the public of the audit, community participation, and etc results in the effectiveness and democratic ensuring of audit.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.2225-2234
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• 2011

According to Railway Safety Act, Korea Transportation Safety Authority (KOTSA) has been entrusted with 'Integrated Railway Safety Audit (IRSA) and has implemented the safety audit to the Railway operation agencies such as Korea Railway (KORAIL) and the Railway facility management organization such as the Korea Rail Network Authority (KR Network). The target of IRSA is to establish the effective rail safety management system and to raise the safety level of the Railway operation and facility agencies by checking synthetically their performance of safety duties with sincerity according to the Railway Safety Act. Even though newly introduced IRSA is conducted smoothly, it is necessary to study the methodology and criteria of the state's safety audit system. The purpose of this paper is to improve the efficiency of IRSA by the comparative research between IRSA and other similar safety audit system and to establish the consecutive improvement concept of IRSA. Second purpose is to confirm the effectiveness of IRSA by the analysis of the relationship between audit results and the safety level of the rail operation agencies.