• Title, Summary, Keyword: Audit Model

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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
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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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A Study on the Improvement of the Management of Environmental Education Model School (지속가능 발전교육 활성화를 위한 환경교육 시범학교 운영 개선 방안)

  • Nam, Young-Sook;Jang, Ho-Chang;Ji, Seung-Hyun
    • Hwankyungkyoyuk
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    • v.21 no.4
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    • pp.1-11
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    • 2008
  • The purpose of this study is to evaluate an environmental education model school and to devise proper plans for school management through the school eco-audit. The results of this study are as follows. Firstly, environmental education model school is analysed from view point of planning and executing. So that, environmental education model school put emphasis on executing rather than planning. It requires to emphasis planning, for example, establishing environment management system, ecological measures, environment reporting. Secondly, environmental education model school is in the incipient stage as the environment prevention. The preparation for planning is inefficient compared to the ecological pretest of school eco-audit. In the aspect of ecological measures and education, the participant of all the school staff is unsatisfactory. In conclusion, the school eco-audit could be presented as a key role for establishing basic organizational conditions, ecological measures and education for sustainable development, It is necessary to drive environmental education model school to achieve extended effect for sustainable society.

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Entrenchment Effect and Audit Quality in Family Business of Pakistan

  • TAHIR, Safdar Husain;AKRAM, Sadaf;PERVEEN, Shahida;AHMAD, Gulzar;ULLAH, Muhammad Rizwan
    • The Journal of Asian Finance, Economics, and Business
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    • v.7 no.8
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    • pp.95-102
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    • 2020
  • The purpose of this study is to test both the alignment theory and entertainment theory on family firms listed on the Pakistan Stock Exchange. To achieve these goals, we collected secondary data from 164 non-financial family firms in various sectors during 2014-18. These family firms are classified into two categories: family control firms and family owned firms. We take the audit fee and the audit quality as dependent variables while family control firms, family-owned firms, and family CEOs as independent variables. In addition, the study uses leverage, profit and export as control variables. To test the effect of the explanatory variables on the output variables, we use two econometric models, Ordinary Least Square and the Probit regression model. In addition, Huber Sandwich test is used to check the non-normality and heteroscedasticity of panel data. Contrary to the alignment effect, the study supports the entrenchment effect and advocates that family-controlled firms as well as family-owned firms are not conscientious regarding the selection of external auditors during their contracts with audit firms. They are less likely to pay high audit fees for good quality audit in Pakistan. Furthermore, the study shows a statistically significant and positive relationship between audit quality and audit fees.

Study of the Acceptance of Interested Parties(Auditor /Auditee) in the Information System Audit Technologies Based Technology Acceptance Model(TAM) (정보시스템 감리기술에 대해 이해관계자(감리인/피감리인)의 수용에 관한 연구 -기술수용모델(TAM)을 중심으로-)

  • Kim, Hak-Joon;Jeon, Soon-Cheon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.2
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    • pp.1403-1413
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    • 2015
  • An information System Audit by the recognition of a problem and suggestions for solutions for overall matters about constructing and managing information systems is needed in order to contribute to the improvement of an information system's quality and improving the performance of projects. In reality, however, the general cognition is that audit is biased by subjective opinions. For this, an auditor needs to measure the level of recognition of the usability and convenience of the technologies of automating audit by applying TAM in the information system audit, and to analyze the relationship with recognition and availability of the interested parties for the technology (tool) of the audit. By the hypothesis verification result, an auditor needs to present objective corroborative facts that back up the level of recognition and usability for the information technology in the field of audit. This study verified that the phenomenon of technology application can be explained and predicted by applying TAM in the field of audit. Through an empirical study of the recognition level of audit and contractor, the developer suggests that the audit plan stage is similar to the audit corrective action stage, but the audit action stage is different from the audit review stage. This research can verify the audit technology preferred for the availability and intention of use and usability.

An Audit Model for Customer Relationship Management in Smart Mobile Environments (스마트 모바일 환경에서 고객관계관리 구축을 위한 감리 모형)

  • Chung, Woong;Kim, Dong Soo;Rhee, Hye Kyung;Kim, Hee Wan
    • Journal of Digital Convergence
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    • v.11 no.5
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    • pp.187-199
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    • 2013
  • Since the supply of smart phones, a change in mobile environment brought a turning point called a mobile generation. Smart mobile office is a combined form of smart phones' new mobile environment and its social media. A construction of mobile office environment using smart phones brought revitalization of the smart phone market. CRM construction also became new requirements for a customer management. However, based on the current information system audit standard, check fields or check lists are insufficient to apply to audit for CRM construction in a smart mobile office environment. Therefore, this paper proposes a model for auditing CRM system construction in smart mobile office environment. It proposes audit domain and check lists of CRM construction. It also verified whether the proposed model is suitable or not by doing a survey if deduced audit domain and check lists correspond with the purpose of the CRM construction audit during smart mobile office environment. As the result, this study appear to have more than average satisfaction the suitability results were.

A Study on the Security Architecture of CALS System (CALS체계의 정보보호 구조 연구)

  • 남길현
    • The Journal of Society for e-Business Studies
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    • v.4 no.2
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    • pp.197-208
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    • 1999
  • With developing computer and communication technologies, the concept of CALS system has been popular not only to military but also to commercial industries. The security problem is one of the most critical issues to construct CALS infrastructure. The CALS system needs some security functions such that data confidentiality, integrity, authenticity, availability, and non-repudiation. This paper proposes a security architecture model in CALS. The security architecture model is composed of 5 submodels such that network security model, authentication and key management model, operation and audit model, integrated database security model, and risk analysis model.

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A Study on the Effect of Selection on Data Analytics by Auditor (감사인의 데이터 분석 기법 채택에 영향을 미치는 요인 연구)

  • Jung, Gwan Hoon;Lee, Jung Hoon;Kim, Da Som
    • Journal of Information Technology Applications and Management
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    • v.22 no.1
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    • pp.37-60
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    • 2015
  • As the dependence on information systems in enterprises has grown dramatically, the importance of implementing information systems in audit has been increased as well. However, there is a lact of about utilization of information system for audit process. Thus, this study is to investigate the factors that effect auditor's adopting Data Analytics to audit work. Through literature research and focus group interview, we added two factors that affect the behavioral intention to UTAUT model. We have selected performance expectancy, effort expectancy, social influence, facilitating conditions, anxiety, task fit, behavioral intention as variables and verified hypotheses based on survey questionnaires from auditors. As a result, it was found that performance expectations, social influence, task fit influenced the behavior intention. In Addition, we analyzed adding two variables, IT-related work experience and type of auditor as moderate variable. This study has an implication for companies to motivate implementation as well as activation of Data Analytics technique.

A Study on Adjusted Certification and Audit Frameworks of Application Service Provider - ASP (ASP 모델에 적합한 인증 및 감리 프레임워크에 대한 연구)

  • Yang, Jung-Hwan;Leem, Choon-Seong;Ahn, Jae-Geun
    • IE interfaces
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    • v.14 no.2
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    • pp.172-181
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    • 2001
  • Application Service Provider(ASP), the service provider who manages and delivers standard application functionality or associated service across a network to multiple customers using a usage-based pricing model, has appeared as a new business style in information technology market. For successful implementation of the ASP model, some critical issues should be noted. Because these issues are related to service qualities, certification and audit of ASP are important. This paper investigates characteristics of the ASP model and designs the proper frameworks for certification and audit of ASP. It is examined how the framework can remove potential threats and risks of the ASP model, and how the framework can be compared with traditional approaches.

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The Impact of Information System Control and Audit on the Perceived Risk of the Computer Crime in Case of Financial Institutions (정보시스템통제 및 감사가 컴퓨터범죄의 인지된 위험에 미치는 영향: 금융기관을 중심으로)

  • Han, In-Gu;Yun, Jong-Ho
    • Asia pacific journal of information systems
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    • v.5 no.1
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    • pp.112-128
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    • 1995
  • The information system control includes organizational structure, control mechanism, and management tools which contribute to accomplish the goals of information system: asset safeguarding, data integrity, effectiveness, and efficiency. Information system audit is the process to evaluate whether the information system accomplishs the goals. Information system auditor examine the reliability of information system control and suggest recommendations to improve the information system control. Both information system control and information system audit activities contribute to prevent and detect the computer crime for the organization. This paper proposes a causal model of information system control/audit and the perceived risk of computer crime, and tests the model using a survey on 38 financial institutions in Korea. Statistical results show that information system control and audit significantly reduce the computer crime risk perceived by the user group. The general control has a stronger impact than the application control. In addition, it turns out that the greater the deviation between the importance and the actual level of information system control is, the higher the perceived risk of computer crime is.

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