• Title, Summary, Keyword: Audit Model

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A study for Factors Affecting of Information Systems Audit Quality (정보시스템 감리서비스 품질에 영향을 미치는 요인 연구)

  • Jeon, Soon-Cheon;Choi, Sang-Kyoon
    • The Journal of Advanced Navigation Technology
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    • v.16 no.6
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    • pp.1080-1091
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    • 2012
  • Information system for audit target that was done in the past business unit system presided over the development process for an integrated information system in three steps further from the audit step 2 step-by-doing, for in the presiding quality party check for the information systems audit requirements of social responsibility is growing. Therefore, efforts are needed for research on factors affecting the quality of the audit and audit improve the quality in order to improve the quality of the Methodist This study, the general auditor competence and supervision, empowerment and the causal relationship between the quality of service, presided over by a model that can be analyzed in the field to develop and take advantage of the auditor's general theory of leadership was developed from existing research capabilities identification and analysis on a supervisor's empowerment survey conducted for the auditor to perform Methodist, its contents and using the LISREL structural equation methods were empirically tested.

A License Audit Model for Secure DRM Systems in IP-based Environments

  • Jang, Ui-Jin;Lim, Hyung-Min;Shin, Yong-Tae
    • Journal of Information Processing Systems
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    • v.6 no.2
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    • pp.253-260
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    • 2010
  • Communication devices aim to provide a multimedia service without spatial or temporal limitations in an IP-based environment. However, it is incapable of allowing for fair use by consumers who legally buy content, and damages provider contents through the indiscriminate distribution and use of illegal contents. The DRM system that emerged to solve this problem cannot protect licenses stored on communication devices, and manage licenses by redistribution. This paper proposes a license audit model, which checks for illegal access, modification and redistribution, and reports alert logs to the server.

A Study on the Belief Function Model (신념함수모형(信念函數模型)에 관한 연구)

  • Kim, Ju-Taek
    • Korean Business Review
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    • v.14
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    • pp.31-44
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    • 2001
  • The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

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Information Content of Client importance, Firm's Ownership Structure and Audit Quality (고객중요성, 기업소유구조와 감사품질의 정보효과)

  • Choi, Mi-Hwa
    • Management & Information Systems Review
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    • v.31 no.1
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    • pp.221-246
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    • 2012
  • The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

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A Study on the Audit Model of Outsourcing Operation based on Availability Metrics in perspective of Service Level Agreenment (서비스 수준협약 관점에서 가용성 지표 중심의 아웃소싱 운영감리 모델에 관한 연구)

  • Kim, Dong-Soo;Kim, Hee-Wan
    • Journal of Digital Convergence
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    • v.13 no.7
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    • pp.183-196
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    • 2015
  • In order to perform a successful outsourcing, we needs the SLA through improving the quality of IT services. In particular SLA metrics and evaluation criteria is an important factor as to substitute the IT viability of the company to promote IT Outsourcing. SLA metrics consist of technical, managerial, user perspective items, and has been managed to aim to provide reliable and continuous quality improvement of IT services. This study focuses on the HW availability metrics of SLA indicators of IT outsourcing. We propose the Infra availability criteria for the HW configuration level to meet the SLA contract and evaluation. We offer the Infra configuration standards of SLA contract, and propose criteria to determine the suitability of the target levels in IT operations audit environment. The proposed model was verified the necessity and effectiveness of the Infra configuration standards and operation audit check items through the surveys of experts and users.

Strategic Management Process in Hospitals (병원의 전략경영과정)

  • Lee, Key-Hyo
    • Korea Journal of Hospital Management
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    • v.1 no.1
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    • pp.203-247
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    • 1996
  • This article reviews the art and practice of strategic management process in hospitals today, in order to help hospital administrators for managing strategic management system in their hospitals. The strategic management process model in this article is based on an integrated approach combining traditional environmental model with resource-based model of strategy. The components of the model are consisted of five steps: (1)formulating objectives, strategic assessment by external environmental analysis, internal capability analysis, TOWS analysis and marketing audit, (3)strategy choice considering context and criteria of choice, (4)program implementation through operational planning, resource allocation, and conversion, and (5)control by monitoring and evaluating hospital outputs. This article deals with many aspects of issues inherent in every step on this strategic management process.

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Quality Improvement Method on Grammatical Errors of Information System Audit Report (정보시스템 감리보고서의 문법적 오류에 대한 품질 향상 방안)

  • Lee, Don Hee;Lee, Gwan Hyung;Moon, Jin Yong;Kim, Jeong Joon
    • 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.

End-to-End Analysis to Audit Information Systems for Telecommunication Industry (통신산업의 정보시스템 감사를 위한 단대단 분석)

  • Lee, Joong Hee;Lee, Sangwon
    • Proceedings of the Korean Society of Computer Information Conference
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    • pp.325-327
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    • 2013
  • Although, there are so much information for telecommunication companies to manipulate and handle. there are still many side-effects in the field of completeness while transmitting information among information systems. Especially, works related to End-to-End Reconciliation bring about side-effects. In this research, we establish a proposed model for end-to-end analysis. After an experiment in a business company, we analyze its experimental results.

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A Study on the effectiveness of Maritime Traffic Safety Audit Scheme through Case Analysis (해상교통안전진단 사례분석을 통한 진단제도의 효과분석에 관한 연구)

  • Song, Tae-Han;KIM, Young-Du
    • Journal of Coastal Disaster Prevention
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    • v.5 no.4
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    • pp.193-201
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    • 2018
  • The recent increase in size and speed of ships resulted in the existing maritime routes becoming narrow relative to the size of new ships. At the same time, as the improvement and optimization in marine transportation take place and the construction of structures in seas and harbor improvements pick up speed, there is an increasing probability of marine accidents. Due to these environmental changes, the need to professionally analyze the effect of marine structures on navigation arose to ensure safety of ships and a law was enacted and introduced for the Maritime Traffic Safety Audit (MTSA). In this study, a Qualitative assessment for verifying the effectiveness of MTSA was carried out with case analysis and analysis model in other similar audit scheme. It is expected that an analyzed result for effectiveness of MTSA will be a steppingstone for enhancing the MTSA and keeping maritime traffic safety as its own purpose.

Predicting Audit Reports Using Meta-Heuristic Algorithms

  • Valipour, Hashem;Salehi, Fatemeh;Bahrami, Mostafa
    • The Journal of Distribution Science
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    • v.11 no.6
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    • pp.13-19
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    • 2013
  • Purpose - This study aims to predict the audit reports of listed companies on the Tehran Stock Exchange by using meta-heuristic algorithms. Research design, data, methodology - This applied research aims to predict auditors reports' using meta-heuristic methods (i.e., neural networks, the ANFIS, and a genetic algorithm). The sample includes all firms listed on the Tehran Stock Exchange. The research covers the seven years between 2005 and 2011. Results - The results show that the ANFIS model using fuzzy clustering and a least-squares back propagation algorithm has the best performance among the tested models, with an error rate of 4% for incorrect predictions and 96% for correct predictions. Conclusion - A decision tree was used with ten independent variables and one dependent variable the less important variables were removed, leaving only those variables with the greatest effect on auditor opinion (i.e., net-profit-to-sales ratio, current ratio, quick ratio, inventory turnover, collection period, and debt coverage ratio).