• Title/Summary/Keyword: 감사척도

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Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

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(Effective Intrusion Detection Integrating Multiple Measure Models) (다중척도 모델의 결합을 이용한 효과적 인 침입탐지)

  • 한상준;조성배
    • Journal of KIISE:Information Networking
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    • v.30 no.3
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    • pp.397-406
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    • 2003
  • As the information technology grows interests in the intrusion detection system (IDS), which detects unauthorized usage, misuse by a local user and modification of important data, has been raised. In the field of anomaly-based IDS several artificial intelligence techniques such as hidden Markov model (HMM), artificial neural network, statistical techniques and expert systems are used to model network rackets, system call audit data, etc. However, there are undetectable intrusion types for each measure and modeling method because each intrusion type makes anomalies at individual measure. To overcome this drawback of single-measure anomaly detector, this paper proposes a multiple-measure intrusion detection method. We measure normal behavior by systems calls, resource usage and file access events and build up profiles for normal behavior with hidden Markov model, statistical method and rule-base method, which are integrated with a rule-based approach. Experimental results with real data clearly demonstrate the effectiveness of the proposed method that has significantly low false-positive error rate against various types of intrusion.

Study on the Validation of the Korean Version of the Fear of Missing Out (K-FoMO) Scale for Korean College Students (한국형 소외에 대한 두려움 척도의 타당화 연구-대학생을 중심으로)

  • Joo, Eunsun;Jeon, Soyeon;Shim, Solji
    • The Journal of the Korea Contents Association
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    • v.18 no.2
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    • pp.248-261
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    • 2018
  • This study, the Fear of Missing Out Scale (FoMO Scale) developed by Przybylski et al. (2013) was adapted and validated to the Korean culture. 3-factors were constructed through EFA and item content analysis. In the CFA, 3 models were constructed to verify the fit of the model. Compared the goodness of fit, 3-factors model with 8 items proved to be the most appropriate. Sub-factors extracted through the characteristic context and rationale of Korean culture are 'belonging needs', 'extrinsic motivation', and 'relative deprivation'. K-FoMO scale and the reliability level of each sub-factor were good. Convergent validity was assessed by significant correlation the K-FoMO scores with life satisfaction, positive emotions, negative emotions, and SNS addiction proneness. Discriminant validity was assessed by low correlation with gratitude. At the end, limitation and suggestions for the future research were discussed.

Attack Type Discrimination for HMM-based IDS Using Viterbi Algorithm (Viterbi 알고리즘을 이용한 HMM기반 침입탐지 시스템의 침입 유형 판별)

  • Koo, Ja-Min;Cho, Sung-Bae
    • Annual Conference of KIPS
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    • 2003.05c
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    • pp.2093-2096
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    • 2003
  • 정보통신 구조의 확산 및 기술이 발전함에 따라 전산 시스템에 대한 침입과 피해가 증가되고 있는 실정이다. 이에 비정상행위 기반 침입탐지 시스템에 대한 연구가 활발히 진행되고 있는 가운데 특히, 시스템 호출 감사자료 척도에 은닉 마르코프 모델(HMM)로 모델링 하는 연구가 많이 이루어지고 있다. 하지만, 이는 일정한 임계값 이하의 비정상행위만을 감지할 뿐, 어떠한 유형의 침입인지를 판별하지 못한다. 본 논문에서는, 이러한 침입탐지 시스템의 맹점을 보완하기 위하여 Viterbi 알고리즘을 이용하여 상태 변화를 분석한 후, 어떤 유형의 침입이 발생하였는지를 판별하는 방법을 제안하고, 실험을 통해 제안한 시스템의 가능성을 보인다.

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Intrusion Types Identification for HMM-based Anomaly Detection System Using Edit Distance (Edit Distance를 이용한 오용탐지 시스템의 침입유형 판별)

  • 구자민;조성배
    • Proceedings of the Korean Information Science Society Conference
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    • 2003.10a
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    • pp.874-876
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    • 2003
  • 전산 시스템에 대한 침입에 대응하기 위하여 시스템 호출 감사자료 척도를 사용하여 은닉 마르코프 모델(HMM)에 적용하는 비정상행위 기반 침입탐지 시스템에 대한 연구가 활발하다. 하지만, 이는 일정한 임계간 이하의 비정상행위만을 감지할 뿐, 어떠한 유형의 침입인지를 판별하지 못한다. 이에 Viterbi 알고리즘을 이용하여 상태 시퀀스를 분석하고, 공격 유형별 표준 상태시퀀스와의 유사성을 측정하여 유형을 판별할 수 있는데, 외부 혹은 내부 환경에 따라 상태 시퀀스가 항상 규칙적으로 추출될 수 없기 때문에, 단순 매칭으로 침입 유형을 판별하기가 어렵다. 본 논문에서는 이러한 문제를 해결하기 위하여 시퀀스의 변형을 효과적으로 고려하는 편집거리(Edit distance)를 이용하여 어떠한 유형의 침입이 발생하였는지를 판별하는 방법을 제안한다. 본 논문에서는 루트권한을 취득하기 위한 대표적인 침입유형으로 가장 널리 쓰이는 버퍼오버플로우 공격에 대해 실험하였는데, 그 결과 세부적인 침입 유형을 잘 판별할 수 있음을 확인하였다.

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Effects of Mechanical Horseback Riding Training on Trunk Control and Balance function in Stroke patients (뇌졸중 환자의 체간조절, 균형능력에 기계적 승마치료가 미치는 영향)

  • Song, Myung-Soo;Kang, Tae-Woo;Kim, Su-Mi;Noh, Hyeon-Jeong
    • Journal of Digital Convergence
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    • v.11 no.12
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    • pp.487-494
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    • 2013
  • The purpose of this study was to determine the effect of mechanical horseback riding training on trunk control, balance function in stroke patients. 15 stroke patients were recruited for this study. The subjects were randomly assigned to two groups: experimental(n=7) and control(n=8). All subjects received a routine physical therapy. The mechanical horseback riding training was for 30 min in the case of the EG subjects. This study was carried out approximately 8 weeks from March 4 to May 3. The assessment tools of this study involved the trunk control test, postural assessment scale for stroke, Berg balance scale and timed up and go test. The measurements were recorded before the intervention and after the intervention. In the cases of the EG subjects and CG subjects, the variables measured after the intervention significantly differed from trunk control test, postural assessment scale for stroke, Berg balance scale and timed up and go test before the intervention (p<.05). Also, there were significant differences in trunk control test, postural assessment scale for stroke, Berg balance scale and timed up and go test at post test between the 2 groups (p<.05). The findings indicate that mechanical horseback riding training exerts a positive effect on trunk control, balance function in stroke patients. Further studies are required to generalize the result of this study.

The Effect of Guided Autobiography on Ego-Integrity, Depression and Life Satisfaction and the Heuristic Meaning in the Elderly (집단 자서전쓰기가 노년기 자아통합, 우울 및 생활만족도에 미치는 효과와 체험적 의의)

  • Lyu, Jung In;Cho, Haekyung;Kim, Byung Suk
    • 한국노년학
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    • v.32 no.2
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    • pp.559-576
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    • 2012
  • This research aims to address the effect of Guided Autobiography(GAB) on ego-integrity, depression and life-satisfaction in the elderly and to investigate psychological changes and experiences on the senior subject. 20 subjects participated weekly autobiography writing sessions in a senior academy in the S city for 13 weeks. In this research, we carried out examination on ego-integrity, depression test, and life-satisfaction survey were performed before and after the writing sessions for a quantitative analysis, which was later investigated through a 'corresponding sample T-test'. Based on the results of the above mentioned tests, the qualitative analysis was conducted through an individual sessions with 5 selected participants. The results of this research are summarized as following. First, ego-integrity showed satisfactorily meaningful difference between pre- and post-GAB writing. The participants recollected the past repent and revisited unresolved issues in their lives. The subjects were able to accept these past misdemeanors and appreciate their lives. GAB indeed helped improving ego-integrity. Second, the hypothesis that GAB writing will help decrease depression was accepted. 2-page weekly writing assignments enabled the participants think of joyful moments in their past, and showed decrease the symptoms of depression. Third, this study revealed that GAB writing improved life- satisfaction. The participants learned to express gratitude and peace in their mind. The happy feeling and optimistic thoughts enhanced their satisfaction of life in turn. In addition, it turned out that the effects of GAB were more drastic in group sessions than in individual writings. Interpersonal interactions in group sessions encouraged the exchange of positive feedback, thereby helping them reflect themselves positively.

Development of Cyber Security Assessment Methodology for the Instrumentation & Control Systems in Nuclear Power Plants (원전 계측제어시스템에 대한 사이버보안성 평가 방법론 개발)

  • Kang, Young-Doo;Chong, Kil-To
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.9
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    • pp.3451-3457
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    • 2010
  • Cyber security assessment is the process of determining how effectively an entity being assessed meets specific cyber security objectives. Cyber security assessment helps to measure the degree of confidence one has and to identify that the managerial, technical and operational measures work as intended to protect the I&C systems and the information it processes. Recently, needs for cyber security on digitalized nuclear I&C systems are increased. However the overall cyber security program, including cyber security assessment, is not established on those systems. This paper presents the methodology of cyber security assessment which is appropriate for nuclear I&C systems. This methodology provides the qualitative assessments that may formulate recommendations to bridge the security risk gap through the incorporated criteria. This methodology may be useful to the nuclear organizations for assessing the weakness and strength of cyber security on nuclear I&C systems. It may be useful as an index to the developers, auditors, and regulators for reviewing the managerial, operational and technical cyber security controls, also.

A Study on the Experience of Life in Near Poor Elderly Living Alone in Depression: Phenomenological Study (차상위 계층 우울 독거노인 삶의 경험: 현상학적 연구)

  • Kim, Jae-Eun;Lee, Mi-Hyoung;Lee, Chai-Won;Lee, Sang-Eun;Park, Si-Hyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.12
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    • pp.759-771
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    • 2020
  • The purpose of this study was to explore the meaning of life in near-poor elderly living alone and experiencing depression. We focused on their lived experiences so that we could understand the essential structure of what kind of life they live. The eligible population included those aged 65 or older, showing 9 points or higher in the Korean form of Geriatric Depression Scale (KGDS), currently living alone for more than 1 year, having no problems of communication difficulties, and nationally defined as a near-poor group. A purposive sample of 8 seniors enrolled in s mental health welfare center in Incheon Metropolitan City were recruited. The phenomenological approach suggested by Colaizzi was used. Data was collected from May 2018 to October 2019 through in-depth interviews. As a result of the study, 6 categories, including 48 themes and 19 theme clusters, were drawn from the data: 'a shabby life that cannot live without help', 'a life where the body and mind are sick', 'a life that wants to be self-reliant', 'a life of gratitude', 'a life with inner peace', and 'a life that needed institutional support.' Findings of this study can be evidence for developing suitable emotional support programs for the near-poor elderly living alone and to enact various welfare laws and policies at the national level.