• 한국IT서비스학회지
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• 제5권3호
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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.

• 유통과학연구
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• 제22권4호
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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.

• 한국기록관리학회지
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• 제20권4호
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• pp.147-167
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• 2020

본 연구는 2010년에서 2019년까지 정부합동감사에서 지적된 처리과 기록물관리 현황을 분석하였다. 15개 지방자치단체 총 43개의 감사결과를 대상으로 정량분석을 통해 처리과 기록관리 업무영역별 문제점을 다각도로 파악하였으며, 연도별 기록관리 지적사항을 분석함으로써 처리과 기록물관리 문제점을 알아보고 시사점을 도출하였다.

• 한국재난정보학회 논문집
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• 제19권1호
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• pp.204-215
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• 2023

연구목적: 본 연구는 향후 급변하는 감사 및 업무 환경에서 효율적인 감사방법을 개발할 수 있 군 조직내 예방적 감사체계 구축방안을 연구하는 것이다. 연구방법: 군 자체감사의 실태와 문제점, 현재 정부 부처 및 기관에서 사용하고 있는 지속적 예방감사제도 사례, 외국 감사원 정보시스템 내부통제점검 등을 살펴보았다. 연구결과: 본 연구에서는 군사감사제도의 문제점을 극복하기 위하여 정부부처, 기관 등이 활용하는 지속적 예방감사제도를 벤치마킹하여 군내 지속적 예방감사제도를 구축하는 방안을 제안하였다. 결론: 상시 예방 감사 시스템사업의 한계성 및 사업효과의 신뢰성을 고려하여 육군을 시험사업으로 추진하고 이어서 해군·공군·해병대로 사업을 점진적으로 확대해야 할 것이다.

• 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.

• 경영과학
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• 제34권2호
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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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• 제8권7호
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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.

• 한국IT서비스학회지
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• 제15권1호
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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.

• 한국콘텐츠학회논문지
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• 제15권9호
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• pp.106-117
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• 2015

지방자치단체의 감사제도는 여러 부문에서 문제점이 있으며, 지방자치의 발전을 위해서 이러한 문제의 개선이 필수적이다. 본 연구는 지방자치단체 감사제도의 문제점을 살펴보고 개선을 목적으로 하고 있다. 지방자치단체 감사제도의 문제점은 다음과 같다. 첫째, 내외부 감사의 비효율성과 중복성이 많다. 둘째, 자치단체 감사조직 및 기구의 측면에서 독립성이 미비하다. 셋째, 감사인력의 측면에서 전문성이 부족하다. 넷째, 감사실시 및 결과 처리의 측면에서 실효성 확보가 미흡하다. 지방자치단체 감사제도의 문제점에 관한 개선방안은 다음과 같다. 첫째, 국가와 지방자치단체 감사의 단일화, 지방감사에 관한 법률체계 구축이 필요하다. 둘째, 자체감사기구의 독립성의 확보를 위해 독립적인 자체감사기구의 설치, 감사기관장의 직급상향 조정 등이 필요하다. 셋째, 감사인력의 전문성 제고를 위해 감사인력 인사와 관련된 다양한 인사제도를 도입, 감사요원에 대한 교육훈련 강화 등이 필요하다. 넷째, 감사결과 조치의 실효성 및 민주성 확보를 위해서 감사결과의 공개, 주민참여 등이 필요하다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2011년도 정기총회 및 추계학술대회 논문집
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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.