• Title/Summary/Keyword: 감사원

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Development of Evaluation System for Visibility of Variable Message Sign (VMS의 시인성 향상을 위한 시인성 성능평가 항목 및 평가기준 설정과 물리적 평가시스템 구축)

  • Lee, Sang Hyup;Baik, Nam Cheol
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.26 no.2D
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    • pp.219-223
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    • 2006
  • Variable Message Sign(VMS) is one of the most popular travel information system. In this study, the evaluation categories, each category's datum value and evaluation procedure for enhancing the visibility of VMS are studied and the physical evaluation system is developed. The evaluation categories have been developed based on the analysis of previous guidelines used in Korea, Europe and the United States. The evaluation categories include luminance, luminance ratio, beam width, color, and uniformity. The physical evaluation system consists of goniometer, solar simulator, luminance meter, sensor and rack system. As a result of this study, the quantitative and effective evaluation of VMS visibility would become possible.

Establishment of ITS Policy Issues Investigation Method in the Road Section applied Textmining (텍스트마이닝을 활용한 도로분야 ITS 정책이슈 탐색기법 정립)

  • Oh, Chang-Seok;Lee, Yong-taeck;Ko, Minsu
    • The Journal of The Korea Institute of Intelligent Transport Systems
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    • v.15 no.6
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    • pp.10-23
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    • 2016
  • With requiring circumspections using big data, this study attempts to develop and apply the search method for audit issues relating to the ITS policy or program. For the foregoing, the auditing process of the board of audit and inspection was converged with the theoretical frame of boundary analysis proposed by William Dunn as an analysis tool for audit issues. Moreover, we apply the text mining technique in order to computerize the analysis tool, which is similar to the boundary analysis in the concept of approaching meta-problems. For the text mining analysis, specific model we applied the antisymmetry-symmetry compound lexeme-based LDA model based on the Latent Dirichlet Allocation(LDA) methodologies proposed by David Blei. The several prime issues were founded through a case analysis as follows: lack of collection of traffic information by the urban traffic information system, which is operated by the National Police Agency, the overlapping problems between the Ministry of Land, Infrastructure and Transport and the Advanced Traffic Management System and fabrication of the mileage on digital tachograph.

The Study on Improvement for Prevention and Nonproliferation on Infectious Disease Proliferations (감염병 예방 및 확산 방지를 위한 개선방안에 관한 연구)

  • Roh, Tae-Ho
    • Fire Science and Engineering
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    • v.31 no.3
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    • pp.144-150
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    • 2017
  • The inflow of infectious diseases is increasing due to the expansion of exchanges between countries and climate change. The public concern and anxiety about the increase of the possibility of infectious disease due to the social environment change are increasing greatly.These pandemics are a serious threat to the economy. Hence, multifaceted efforts are required to prevent them from spreading.In many hospitals, it is very important to promptly report infectious diseases, such as the CDC, when infectious diseases occur. In addition, it is difficult to separate general patients and suspected infected patients in these facilities, so there is a high risk of infection spreading within them. The paper presents the improvements of prevention and nonproliferation by researching the occurrence of infectious diseases, the method of separating infected patients, and the methods of preventing infectious diseases based on the audit results of MERS of the Board of Audit and Inspection.

The Institutional Elements and Institutional Congruence of National and Local Accounting System (국가회계와 지방회계의 구성요소와 제도적 정합성)

  • Lim, Dongwan
    • The Journal of the Korea Contents Association
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    • v.17 no.10
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    • pp.343-359
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    • 2017
  • This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

Study on the efficient operation of the auditing systems in the government -supported research institutes (출연기관 감사업무 효율화 방안)

  • 이병민;윤석기
    • Proceedings of the Korea Technology Innovation Society Conference
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    • 1998.05a
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    • pp.11-11
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    • 1998
  • 출연기관 감사업무 효율화 방안은 네가지 측면에서 정리하여 볼 수 있다. 첫째, 법률적 측면에서 보면 감사원법에서 출연금은 감사대상에 포함되어 있어 출연기관은 감사제도를 운영하게 되어있다. 둘째, 정책적 측면에서 국회에 의한 국정감사는 연 1 회 총 20일간에 걸쳐 수행되므로 시간적 제약과 함께 지속성, 일관성 있는 적절한 감사가 이루어지기 어려운 측면이 있다. 셋째, 행정적 측면에서의 필요성은 일반적으로 이공계 연구개발 업무를 수행하고 있는 과학기술부 산하의 출연연구소는 정부기관이나 지방자치단체 또는 보조금 지원 기관과는 그 성격이 완연히 다른 연구기관임으로 연구생산성 제고에 적합한, 기관 특설에 맞는 자체 규정의 보완이 필요하다. 마지막으로 사회문화적으로 감사업무는 능률우선주의보다는 서류체계 및 규제중심으로 편향되기 쉬운 특성이 있어 이에 대한 개선방안 노력이 매우 중요하다. 출연기관의 감사기능은 내부.외부감사에 의하여 수행되고 있으나, 감사(監査)의 핵심적 기능은 역시 출연기관 자체의 감사(監事)에 의하여 수행되며 성격상 공정성(Fairness), 객관성(Objectivity), 신뢰성(Reliability)의 확보가 필수적이다. 출연기관 감사제도의 개선방향은 합법성, 합목적성을 근거로 기관운영의 효율성을 제고시키는데 초점을 맞춘 감사제도로 개선되어야한다. 감사조직체계의 개선, 전문 교육의 실시, 동일업무의 기준 마련, 상급기관과의 역할분담 정립 등으로 감사업무의 질적수준 및 효율성을 제고해야 한다. 감사평가제도는 그동안 실시된 사항이 없으므로 긍정적인 측면과 부정적인 측면이 공존하므로 평가제도의 도입 및 적용에 대해서는 보다 심층적인 검토가 필요하다. $[$감사조직의 평가요소$]$ ■ 투입요소측면 - 감사인력 - 장비 및 고정자산 - 예산(년도별) - 정보수집관리 - 조직운영방식 -전통 및 관습 - 관계법령, 규정, 감사업무지침 ■ 산출요소측면 - 감사운영 실적 - 감사보고 실적 - 감사제도 개선 및 자체개혁 실적 - 기관운영 효율화 기여도 - 기관의 연구성과 및 업적 향상 기여도 - 경영관리 고도화 기여도 등의 항목설정이 가능 출연기관 감사업무의 효율화 방안으로 감사제도 개선의 기본방향, 감사조직 및 인력운영의 개선, 감사업무 운영체계의 개선 등을 중심으로 발전방향을 제시하였다. 그러나 여기에서 제시된 개선방안들을 추진하기 위해서는 전문인력을 보강하고 상부체계에서의 수용이 요구되므로 출연기관 권역에서만으로의 힘으로는 한계가 있을 것이며 무엇보다도 감사제도 변화의 필요성과 미래지향적인 환경이 조성되어야 할 것이다.

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A Comparison of Government Accounting Reform in Advanced Countries and South Korea and Policy Implications (선진국과 한국의 정부회계개혁 비교와 정책적 함의)

  • Lim, Dong-Wan
    • The Journal of the Korea Contents Association
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    • v.16 no.9
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    • pp.702-712
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    • 2016
  • This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

Institutional Constraints and Actors' Choice in Government Examination System (정부 회계검사 제도의 제도적 제약과 행위자의 선택)

  • Lim, Dong-Wan
    • The Journal of the Korea Contents Association
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    • v.15 no.12
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    • pp.193-203
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    • 2015
  • This study aims to analyze why South Korea has not used audit system but examination system and suggest policy reform for the system on the institutional context perspective. Institutional context is structured down to institutional legacy, motives, institutional constraints, actors' roles, and changed institution. I researched the literature on the subject and collected research materials from the Department of the Treasury and Audit Office website of New Zealand, Australia, United Kingdom, United States and South Korea. These were analyzed using for suggesting realistic and effective policy. Analysis showed that South Korea has used examination system due to institutional constraints and tried to increase reliability of financial statements by enlarging the meaning of examination, strengthening the ability of the Board of Audit and Inspection, enacting government examination standards, and making a comprehensive public announcement. Comparing with other countries where government audit systems are applied, there are still some vulnerable points in South Korea. In order to make up for the shortcomings, this study suggests several points: strengthening the ability of actors; systemizing internal control; expressing opinion; making a more comprehensive public announcement. It would be desirable for making further detailed studies of the points.

A Comparative Study on Information Security Management Activity of Public Sector in USA & Korea (미국과 우리나라의 정보보안관리 활동 비교연구)

  • Kim So-Jeong
    • The KIPS Transactions:PartC
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    • v.13C no.1 s.104
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    • pp.69-74
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    • 2006
  • USA is strengthening the information sanity by managing federal agency's information and information system systematically. For this purpose, US government put the Federal Information Security Management Act into the E-Government Act of 2002. According to the FISMA, it is required to have information security management plan for ail federal agencies. In addition that, Inspector Generals of these agencies should assess the status of their agency and report the result to the office of Management and Budget. Collecting all the reports from each agency, OMB should report to GAO on general status of information security of federal agency. It is helpful to provoke the information security as a necessary activity to realize the E-government. Comparing these efforts with our system will give us good implications to get more idea to secure our information system.

A study on the Problems and Improvement of Export Credit Guarantee System in the Trade Insurance (무역보험의 수출신용보증제도의 문제점과 개선방안)

  • La, Kong-Woo
    • International Commerce and Information Review
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    • v.15 no.1
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    • pp.259-283
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    • 2013
  • In this study has been suggested on the basis of the Court of Audit's report on trade insurance issues presented and the Export Credit Guarantee Insurance Improvement. First, the improvement insurance underwriting standards and come up with measures to improve the soundness of the insurance fund trading. In order to do this, (1) warranty for a lower credit companies strengthen underwriting standards, (2) raise short-term solvency and the accuracy of financial statements Review criteria Borrowings calculated based, (3) trustee companies Warranty Terms for improvement, (4) for closure of businesses quickly take measures of bond conservation measures. Second, through improved risk management measures to strengthen risk management for export credit guarantees are to be provided.

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Urgent Operation of Pump Station for Reducing Urban Inundation (도시침수 저감을 위한 빗물펌프장 긴급운영)

  • Lee, Yong Sik;Lee, Eui Hoon;Joo, Jin Gul;Kim, Joong Hoon
    • Proceedings of the Korea Water Resources Association Conference
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    • 2016.05a
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    • pp.183-183
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    • 2016
  • 본 연구에서는 도시침수 저감을 위한 구조적인 시설물 중에서 빗물펌프장에서의 운영에 관한 연구를 실시하였다. 현재 일반적인 빗물펌프장은 외수범람은 고려하지 않고 내수배제에 우선순위를 두며 운영하고 있으며 이로 인하여 도시침수가 발생하게 된다. 따라서 본 연구에서는 외수범람과 내수배제를 동시에 고려하여 빗물펌프장을 운영함으로써 도시침수를 저감하는 방법을 제안하였다. 해당 연구는 2010년 9월 및 2011년 7월 도시홍수가 발생하였던 반포천 유역을 대상으로 하였다. 반포천은 2012년 감사원으로부터 지적이 된 유역으로서 홍수 시 하류부 하천보다 수위가 낮아 자연배제가 어려우며 호우 시 방류수역 확보가 불완전하다. 그럼에도 불구하고 2010년 5월 반포빗물펌프장의 펌프용량을 약 70% 증설하면서 같은 해 9월과 이듬해 7월 하천에 방류된 빗물이 역류를 발생시키면서 진흥아파트 인근 저지대의 침수피해를 가중시켰으며 이외의 강남지역에 많은 양의 도시홍수를 야기 시켰다. 이는 빗물펌프장의 펌프 증설과 같은 구조적 대책으로 도시홍수 저감을 달성시키기 어려운 것을 나타내며 펌프 운영과 같은 비구조적 대책이 동반되어야 함을 의미한다. 따라서 본 연구에서 제안하는 운영방법은 유수지의 여유 저류가능 용량이 확보가 될 때, 하천으로의 우수 펌프 토출량을 낮추는 방법이며 이로 인하여 반포천 외수위 상승을 줄일 수 있다. 외수위 상승을 억제함으로써 외수범람을 포함한 저지대 도시침수 발생을 줄일 수 있다. 이를 실제 도시침수가 발생한 2010년 9월과 2011년 7월 호우사상에 적용함으로써 최대 20% 이상의 침수 저감이 가능하며 이를 통한 침수저감량을 산출하였다.

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