• The Journal of the Convergence on Culture Technology
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• v.7 no.4
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• pp.479-490
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• 2021

As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.75-83
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• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• Journal of the Korean Society of Marine Environment & Safety
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• v.24 no.6
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• pp.717-725
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• 2018

IMO developed VIMSAS for effective application of IMO instruments related to maritime safety and environmental protection and was implemented from 2006 to 2016. Based on this, the purpose and procedures of VIMSAS applied to IMO member states by trial, and IMSAS was enforced from January 1st 2016. IMSAS was implemented to ensure that IMO Member States, such as flag states, coastal states and port states that ratified the IMO Convention, are properly performing their given responsibilities and to ensure the effective implementation of the IMO instruments through the improvement of identified non-conformities. In this study, the auditing contents and procedures were verified based on IMO documents in order to prepare for the IMSAS audit of Republic of Korea scheduled for 2020. For this purpose, this study proposed an update of a directory, development of monitoring system for information reporting required by IMO instruments, designation of relevant experts, preparation of an English version of related national laws, training of IMSAS auditors and establishment of an IMSAS audit response team for audit of IMSAS in 2020 by referring to the results of the VIMSAS for Republic of Korea, major findings of the VIMSAS of other IMO member states, and Consolidated Audit Summary Report (CASR), which was submitted at the 5th IMO III sub-committee.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2013.06a
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• pp.530-532
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• 2013

해상교통안전진단제도가 도입된 이후 다수의 안전진단이 수행되고, '11년 6월 '해사안전법'으로 전부 개정된 후 진단시행지침의 전부 개정을 통해 미비사항을 개선하고, 진단전문기관을 지정하는 등 정착 단계에 이르렀다. 하지만, 안전진단제도가 운영되는 단계에서 심사과정에 대한 다양한 개선요구사항이 대두되고 있다. 즉, 당연직 중심의 심사위원회 운영으로 해상교통안전만을 중시한 보완요구, 다단계의 보완지시에 따른 전반적인 심사처리기간 장기화 등으로 자칫 제도자체의 실효성에 의문을 제기할 우려가 있다. 따라서 본 연구에서는 심사위원회 운영상 문제점을 분석하여 개선사항을 도출하였다. 또한, 시설물 안전진단, 해역이용협의평가, 환경영향평가 등 유사제도의 심사체계 사례분석 및 영향평가제도에 대한 감사원 감사결과를 분석하여 원활한 업무처리 및 합리적인 운영방안을 제시하였다. 향후 과제로는 고시(지침)에 근거한 전문기관 설립근거를 해사안전법에 반영하고, 원활한 심사진행을 위해 사업특성 및 해상교통에 미치는 영향정도에 따라 심사과정을 이원화하여 운영할 필요가 있다.

• Proceedings of the KIEE Conference
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• 2008.09a
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• pp.15-17
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• 2008

본 논문은 현행 전력기술 관리법에 의하여 시행되고 있는 전력시설물공사 감리제도의 제도개선에 관한 연구로서 연구자의 현장 실무경험과 감리제도의 일반사항, 감리업자와 감리원에 대한 사항, 감리업자 선정 및 입찰에 관한 사항을 조사하여 전력시설물공사 감리제도의 현황과 실태분석 및 개선방안을 제시한 내용으로 연구결과는 다음과 같다. 첫째, 법적 및 제도적 측면에서 시급히 개선될 사항이다. 정부는 1995년 12월 법률 제5,132호로 전력기술관리법을 제정하여 전력시설물에 대한 공사감리 업무를 별도 분리 발주하여 전문성을 높이도록 전기 분야 전문기술자에 의해 수행토록 하는 것을 골자로 하는 책임 감리제도를 도입하여 오늘에 이르고 있다. 그러나 공사 준골단계에서 전기사업법 제98조 2항에 의해 위탁업무를 하고 있는 전기 안전공사가 사용전 검사를 함으로서 책임 감리제도의 도입 취지를 무색케 한 정도로 심각한 국면에 접어들었다. 전력기술관리법이 제정되어 13년이 지난 오늘까지도 책임 감리제도가 성공적으로 정착되지 못한 근본적인 문제는 사용전 검사를 전기 안전공사에서 대행하고 있다는 것이다. 물론 그동안의 많은 노력으로 어느 정도의 개선은 있었지만 근본적인 문제가 해결되지 않고서는 전력시설물공사의 감리기술의 전문화를 기대하기 어려운 실정이다. 따라서 책임 감리계도의 성공적인 정착을 위해서는 전기사업법 제98조 2항에 의한 위탁 업무인 사용전 감사 제도를 감리업자에게 돌려줌으로서 책임과 권한을 실질적으로 부여하고 감리회사 자체의 기술력 및 기술자 확보와 기술개발에 필요한 운영자금 및 투자 확대를 유도해 나가야 하며, 무엇보다도 확실한 법적 제도적 뒤받침이 선행되어야 한다. 둘째, 제도적 측면에서 일반건축물은 사업주가 전력시설물공사 감리업자를 임의선정 및 수의계약에 의해 감리업자를 지정하고 해당 공사기간동안 전기 감리원을 투입토록 되어 있어 인건비에 미치지 못하는 저가수주와 다음계약을 위해 어쩔 수 없이 사업주에게 종속되는 경우가 많으며, 이로 인해 감리수행에 혼란이 야기되고 책임소재의 불분명 책임 감리원의 조정 및 통제기능이 약화되는 부작용이 나타나고 있다. 전력시설물공사의 감리는 전력시설물의 안전사고, 비효율 및 부실소지 둥을 방지하기 위해서 필수적이고 발주자 감리업자 시공업체에게 모두 도움을 주는 업무이며, 일정규모이상의 건축물은 자발적인 참여로 유도할 수 있도록 적격심사제도(PQ심사)도입이 적극 필요한 실정이다. 셋째, 운용측면에서 공동주택의 주택법에 의한 전력시설물공사 감리는 사업승인권자가 사업수행능력 평가기준(PQ 심사)에 따라 감리업자를 지정하고 해당 공사기간 동안에 전기 감리원을 투입토록 되어 있으나 평가기준이 세대수에 따라 정해져 있어 효율적, 기술적 측면에 미치지 못하는 경우가 많다. 수준 높은 감리를 수행하려면 그에 맞는 적정한 감리원의 투입이 필수적이다. 넷째, 운용 및 제도적 측면에서 공공발주 건축물(공동주택 포함)의 전력시설물공사는 사업수행능력 평가기준(PQ 심사)에 따라 감리업자를 지정하고 해당 공사기간 동안에 전기 감리원을 투입토록 되어 있으나 발주자 소속직원의 감리수행 근거에 의해 자체 감리를 함으로서 시장경쟁 및 민간경제 활성화의 제약, 부정부패 및 비효율 등 사회에 전반적으로 악영향을 끼쳐 하루 빨리 민간 감리업자에게로의 개선이 시급한 실정이다.

• Journal of the Korean Regional Science Association
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• v.38 no.2
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• pp.43-57
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• 2022

The Land Suitability Assessment is mandatory by National Land Planning and Utilization Act and the results are considered in the establishment of urban master plan and urban management plan. The study aims to examine whether the application of Land Suitability Assessment in developed urban areas is appropriate. A simulation analysis based on the Seoul's data of environmental ecological, physical, and spatial characteristics was conducted on urban green, the only applicable land for the assessment in Seoul. The results of the assessment shows that all pieces of lands in urban green is suitable for 'development'. This conflicts to the purpose of land use of urban green which needs to be conserved to protect the natural environment and landscape, animals and plants, environmental pollution, and urban sprawl. In the analysis applying optional indicators such as the distance from the area of Biotope Class 1 to prevent this conflict, the results shows little difference. This supports the necessity to review this regulation including an option to exclude developed urban areas such as Seoul in the assessment.

• Journal of radiological science and technology
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• v.38 no.3
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• pp.277-286
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• 2015

Diagnostic radiation devices that is used in the country has reached to 78,000 units. When used for human subjects diagnostic purposes, it is subject to Medical Service Act, when used in diagnostic purposes in animal subjects, the subject to Veterinarians Act. When used for other purposes are subject to the Nuclear Safety Act. Even the same radiation devices varies the legislation that is applied depending on the intended use and object. Diversified been p rovisions a re necessary compared to t he analysis o f l egal content in o rder t o prevent confusion of the legislation is a matter to be applied. It is a qualitative study that Nuclear Safety Act, Medical Service Act and Veterinarians Act administrative procedures for the introduction of the applied diagnostic radiation devices, safety inspection, human resources management, area management and the content related to administrative punishment. The Nuclear Safety Act sub-provisions, the introduction of diagnostic radiation generating devices, there are many complex and complete requirements administrative procedures on the concept of a permit. Inspection of safety associated with the use, would be subject to periodic inspection auditing characteristics over the entire field of radiation safety management. It must receive court regular education for the safety administrator and workers. Unlike the reference of the radiation dose rate to specify the radiation controlled area there is a measurement obligation of radiation dose rate. Unlike the reference of the radiation dose rate to specify the radiation controlled area there is a measurement obligation of radiation dose rate. Quantitative difference of administrative punishment that is imposed when legislation violation has reached up to 10 times, over the entire field, the largest burden of radiation safety management at the time of application of the Nuclear Safety Act sub provisions. And it is applied differently depending on the purpose and the imaging target using the same diagnostic radiation devices. Depending on the use mainly under the current legal system, radiation can be lacking in fairness of the contents of the legislation for safety management, there is a risk of confusion. Alternatives such as centralized and standardization of legislation by diagnostic radiation devices use is expected to be necessary.