• Journal of Internet Computing and Services
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• v.18 no.3
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• pp.71-83
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• 2017

In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

• The Journal of Information Systems
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• v.11 no.2
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• pp.1-25
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• 2002

This study is for the purpose of understanding User Satisfaction of Accounting Information System more closely by means of perceiving relations between Internal Controls and Quality. That is, this study is to assess Internal Controls and Quality and to connect those with User Satisfaction. This thesis is for the substantial study on whether Information Quality, System Quality, and Service Quality influenced by Internal Controls of Accounting Information System have an effect on User Satisfaction, when Internal Controls of Accounting Information System is good, The following hypothesis was made to achieve this purpose. First, Internal Controls will have an positive influence on Quality. Second, Qualify will positively affect User Satisfaction. Third, Internal Controls will positively Influence User Satisfaction. Fourth, Internal Controls will have a positive effect on User Satisfaction through Quality For the survey sample, this study gathered data on someone engaged in companies or organizations which have computer offices, and groups were differentiated between general staff and someone in charge of the computer office, and each group had different questions. In general, 622 of questions were distributed and 200 of the final valid samples were used for the substantial analysis. As the result of the study, the relations between Internal Controls and Quality are statistically significant. The relations between Quality and User Satisfaction ire also statistically significant. But the relations between Internal Controls and User Satisfaction are not statistically significant. Path Analysis was implemented to analyze the hypothesis on whether Internal Controls have an influence on User Satisfaction through Quality. When the result of analysis with Lisrel 8.5 was examined, index numbers(GFI, AGFI, RMR) representing the suitability of the model were enough to be taken and it is showed that there is the suitability of the model. Internal Controls of Accounting Information System can't have an influence on User Satisfaction with Quality. As the above hypothesis was rejected, Through Path Analysis, this study examined the influence which relations between Internal Controls and Quality, factors of User Satisfaction, have on User Satisfaction, and is very meaningful in terms of the first trial. And on the point of time when there are little studies on the effect analyses between Internal Controls and Quality, this study would be the promoter for the future. The limitation on this study is to analyze only mutual effects between factors by choosing Internal Controls, Quality, and User Satisfaction as survey variables. The study which measure items with precision which are related to each variable and understand measurement factors clearly should be implemented.

• Journal of Internet Computing and Services
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• v.17 no.6
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• pp.123-131
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• 2016

Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

• Journal of Korea Society of Industrial Information Systems
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• v.18 no.5
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• pp.107-117
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• 2013

In order to enhance the performance of National R&D program, it is required not only the R&D funds and human resources, but also the composition of the research environment in which the researchers could fully concentrate on study. Particularly in Korea, executive burdens that arise in the course of the administration of research fund are frequently causing difficulties in concentrating on study. To remove this burden on financial management and maximize the efficiency of research funding, the government has implemented the central management system of the R&D fund. This study analyzed the moderating effects of the centralized management system of the R&D fund on the relationship between government fund and performance of the university research. Based on the analyzed result, this study concluded that the higher level of centralized management system of the R&D fund is implemented, the more influence on research outcomes grow. This study is significant to extend previous research point of view, as well as analyze the practical effect of government policies.

• Journal of Digital Convergence
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• v.11 no.5
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• pp.145-158
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• 2013

I estimate stock prices of listed companies using financial information and Ohlson model, which is used for the evaluation of company value. Furthermore, I use the artificial neural network, one of artificial intelligence systems, which are not based on linear relationship between variables, to estimate stock prices of listed companies. By reapplying this in estimating stock prices of newly listed companies, I evaluate the appropriateness in stock valuation with such methods. The result of practical analysis of this study is as follows. On the top of that, the multiplier for the actual stock price is accounted by generating the estimated stock prices based on the artificial neural network model. As a result of the comparison of two multipliers, the estimated stock prices by the artificial neural network model does not show statistically difference with the actual stock prices. Given that, the estimated stock price with artificial neural network is close to the actual stock prices rather than the estimated stock prices with Ohlson model.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.21 no.1
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• pp.149-160
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• 2010

In order to assure universal information access right, the present regional gap of public library infrastructure needs to be examined in Korea. The purpose of this study is to propose an effective government financial support policy to local government to bridge the regional gaps among 16 Korean wide autonomous communities. For that purpose, this study analyzed some of the per library and per capita measures, surface areas, number of librarians, number of books, total budgets and budgets for materials, etc, available in the National Library Statistics System. Then, this study reviewed changes and problems in new government financial support systems which started from 2010. Based on the results, a reformation plan of the current government financial system to national subsidy program was proposed.

• Korean Business Review
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• v.2
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• pp.171-204
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• 1989

The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Journal of Environmental Science International
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• v.17 no.8
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• pp.857-869
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• 2008

The objective of this research is to apply more scientific, quantitative methods and procedures of environmental investigation to the development of the natural environment and the improvement of the human environment during the establishment of a sewage treatment plant and special facilities using environmental accounting. This research was performed to develop a method of strategic environmental assessment on the operation of sewage treatment plant and reuse of shellfish seeding areas through the use of environmental accounting based on EMERGY evaluation. The result was applied to marine environment policy in order to evaluate the real wealth of the regional environment and economy for both the present phase and the proposed developed phase. Using results from the comparison of EMERGY indices between the present situation and future scenarios, cost benefit analysis was performed for three different scenarios: (I) construction of a new sewage treatment plant, (2) relocation and recovery of the shellfish seeding area, and (3) relocation and re-seeding of shellfish area and construction of a new sewage treatment plant. Cost-benefit ratios of the three scenarios are 1.88, 0.94, and 1.38, respectively.

• Journal of Energy Engineering
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• v.29 no.2
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• pp.40-60
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• 2020

When various kinds of products are produced from a single energy system, the methodology which allocates the common cost to each product cost is very important because it is directly related with the profit and loss of producer and purchaser. In the cost allocation methodology of electricity and heat for CHP, there are heat method, work method, benefit distribution method, exergy method, and so on. Benefit distribution method is the most widely known worldwide, and exergy method is widely recognized among thermal engineers. As a result of review, it is judged that the rationality of benefit distribution method is low because the result deviates from common sense, and the rationality of exergy method is high because the result consistent with common sense. In accounting, it is calculated as merit methodology and the result is used for negotiations between producer and buyer, but In thermal engineering, the rationality of exergy methodology is described only as a thesis. The purpose of this study is to compare and examine the rationality of merit methodology and exergy methodology, and the aim is to describe in detail in order that producer and buyer can understand the rationality of each methodology.