• Journal of the Korea Society of Computer and Information
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• v.17 no.10
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• pp.203-216
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• 2012

For the successful operation of the current organization, the importance of the information system is further increasing, and audit for the information system construction is also spreading according to the mandatory of information system audit. However our country's information system audit still does not deal with various risks and the improvement plan of it is desperately needed since bad practices are often happened while performing audit for the various information system projects. Therefore, this paper proposed improved review items for the quality improvement of information system construction by analysing data of information system audit projects and risk occurrence projects that are performed by the domestic large SI company during four years. In addition, this paper verified the effectiveness of the improved review items proposed in this paper by applying them to actual information system project examples.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.227-238
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• 2019

In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

• Journal of Korean Society for Quality Management
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• v.37 no.2
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• pp.12-21
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• 2009

Organizations worldwide have implemented quality management system, ISO 9001:2000 and environmental management system, ISO 14001:2004. Researches have been conducted regarding occupational health and safety management system, integration of these management systems, and extension to corporate social responsibility and sustain ability management system, ISO 26000. This paper examines quality and environment management systems for machinery and metal companies using audit results. We perform statistical tests to see if there are any significant differences of minor nonconformities for requirements of ISO 9001:2000 and ISO 14001:2004 based on implementation motive, operating periods, and organization's size. We also present causes and reasons for statistical differences and minor nonconformities to use as references for implementing efficiently quality management system and environment management system.

• Journal of Internet Computing and Services
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• v.2 no.2
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• pp.11-22
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• 2001

For the effective and efficient management of the information system development project. the domestic market is also required to manage the project and set up the information system audit items, which are applicable to the actual project using CMM(Capability Maturity Model). With this thesis, we suggest a reference model complimenting the project. by letting a project manager recognize beforehand the present maturity status, within an organization as well as step-by-step management items and audit indicators for the future capability maturity improvement.

• Journal of Internet Computing and Services
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• v.7 no.5
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• pp.81-93
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• 2006

Recently, information technology is considered as a basement of management for industries as well as administrations. Especially, government agencies deal with more high sensitive and Important data than other businesses, so, their security managements should be fair and efficient. At present, most government agencies possess and operate their own information security systems, but apply them for the sake of formality only, even do not adapt an audit system for management polices. This paper presents a design and implementation of an automated audit system which is suitable for the operation environment in government agencies, using the audit system based on the BS7799. The. proposed system aims to objectively, numerically and daily control the ISMS (Information Security Management System) for different level of government agencies. In addition, it permits to design and implement an adaptive audit tool, in order to meet a given condition of audit organization and guard the personal relationship between the auditor and its counterpart.

• Journal of KIISE:Software and Applications
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• v.35 no.2
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• pp.105-117
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• 2008

Generally, project audit provides the service which accomplishes a project successfully by checking the management activity of information system project, indicating a controversial point and reflecting the improvement issues based on project audit check list. In addition, the projects are managed by using the project management maturity model based on process. However, the effect is not big as we except projects performance of real world. In this paper. to solve these problems, the project management maturity evaluation model which is connected with project audit check list and organizational maturity model survey items is designed. Thus, we propose the model which can improve the project performance through the project evaluation of customer's project and development part and the evaluation of organization level as we design that it is possible to not only audit the project but also evaluate it before and after the project.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.19 no.2
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• pp.211-219
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• 2019

Accomplishing information system, techniques, methodology have been studied continuously and give much help to auditors who are using them. Additionally audit report which is the conclusion of accomplishing ISA(information system audit), has law of a basis and phase with ITA/EA Law(Electronic Government Law). This paper is for better quality of ISA report. But it has more errors about sentence and Grammatical structures. In this paper, to achieve quality improvement objectives, it is necessary to recognize the importance of an audit report by investigating on objectives, functionality, structures and usability of a report firstly, and a legal basis, the presence of report next. Several types of audit reports were chosen and the reports errors were divided into several categories and analyzed. After grasping reasons of those errors, the methods for fixing those errors and check-lists model was provided. And based on that foundation, the effectiveness validation about real audit reports was performed. The necessity for efforts to improve the quality of audit reports was emphasized and further research subject(AI Automatic tool) of this paper conclusion. We also expect this paper to be useful for the organization to improve on ISA in the future.

• Journal of the Korea Safety Management & Science
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• v.13 no.4
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• pp.161-169
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• 2011

International Organization for Standardization has recently published ISO 9001:2008 which is the basic requirements for a quality management system that an organization must fulfil to demonstrate its ability to consistently provide products that enhance customer satisfaction and meet applicable statutory and regulatory requirements. Not many empirical researches based on ISO 9001:2008 have been done up until now. In this article we outline transitional features for ISO 9000 quality management system (QMS) since its first publication in 1987. In order to effectively maintain ISO 9001:2008 QMS certification and continuously enhance quality management activities, we perform statistical analysis for the minor nonconformity data generated from follow-up audits for subcontractors of shipbuilding industry based on ISO 9001:2008 requirements. A Kruskal-Wallis test is used to show relationships between the minor nonconformity data and three classification criteria: the type of business, the size of business, and the number of follow-up audits.

• Asian Journal of Business Environment
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• v.7 no.3
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• pp.5-15
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• 2017

Purpose - The objective of the present study is to examine the relationship between intellectual preferences of individuals and the level of readiness for change according to Ned Herman. Research design, data and methodology - For this, Iranian Supreme Audit Court was selected as a case study in this research and it was carried out to evaluate research variables and test hypotheses using standard questionnaires of intellectual preferences and readiness for change based on the methodology. It should be remarked that only 32 managers of Audit Court were willing to participate in this research and responded to the questionnaires. Results - The outputs of the performed tests showed that although there is not a significant relationship between the individuals with intellectual preferences for class A and readiness for change them, approaching the intellectual preferences of the individuals to D region increases the readiness for change them. On the other hand, whatever individuals have intellectual preferences for branches in groups B and C, the level of preparedness for change is low. Conclusions - The results of this research have made a clear policy for the effective utilization in human resources based on their intellectual preferences model for management with organizational changes.

• Information Systems Review
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• v.11 no.1
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• pp.85-106
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• 2009

Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.