• Title/Summary/Keyword: AUDIT

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현황 진단

  • Korea Information Systems Audit Association
    • 정보시스템감리
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    • s.4
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    • pp.65-76
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    • 2006
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위험 평가

  • Korea Information Systems Audit Association
    • 정보시스템감리
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    • s.4
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    • pp.77-95
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    • 2006
  • PDF

개선 방안

  • Korea Information Systems Audit Association
    • 정보시스템감리
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    • s.4
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    • pp.96-110
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    • 2006
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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
    • 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.

An Audit Model for Information Protection in Smartwork (스마트워크 기반의 정보보호 감리 모형)

  • Han, Ki-Joon;Kim, Dong-Soo;Kim, Hee-Wan
    • Journal of Digital Convergence
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    • v.12 no.1
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    • pp.229-239
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    • 2014
  • Smartwork technology, using teleworking, smartwork centers and mobile terminal, provides a flexible work environments without constraints of time and space. Smartwork system to increase the work efficiency has the information protection threats according to their convenience. Thus, in order to build smartwork, it is proper to provide information protection audit to help ensure the information protection. In this paper, we have proposed an infortaion protection audit model at the practical and technical level for building a smartwork environment. We were classified as a terminal, network and server area for information protection, and derived a professional information protection check items. Further, by establishing a smartwork information protection audit time to map ISMS control items, we have proposed an audit model so that it is possible to improve the security and efficiency. It also verified whether the proposed model is suitable or not by doing a survey if deduced audit domain and check items correspond with the purpose of the smartwork information protection audit to auditors and IT specialists. As the result, this study was 97% satisfaction out of 13 check items.

The audit method of cooling energy performance in office building using the Simple Linear Regression Analysis Model

  • Park, Jin-Young;Kim, Seo-Hoon;Jang, Cheol-Young;Kim, Jong-Hun;Lee, Seung-Bok
    • KIEAE Journal
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    • v.15 no.5
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    • pp.13-20
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    • 2015
  • Purpose: In order to upgrade the energy performance of existing building, energy audit stage should be implemented first because it is useful method to find where the problems occur and know how much time and cost consumption for retrofit. In overseas researches, three levels of audit is proposed whereas there are no standards for audit in Korea. Besides, most studies use dynamic simulation in detail like audit level 3 even though the level 2 can save time and cost than level 3. Thus, this paper focused on audit level 2 and proposed the audit method with the simple linear regression analysis model. Method: Two parameters were considered for the simple regression analysis, which were the monthly electric use and the mean outdoor temperature data. The former is a dependent variable and the latter is a independent variable, and the building's energy performance profile was estimated from the regression analysis method. In this analysis, we found the abnormal point in cooling season and the more detailed analysis were conducted about the three heat source equipments. Result: Comparing with real and predicted models, the total consumption of predicted model was higher than real value as 23,608 kWh but it was the results that was reflected the compulsory control in 2013. Consequently, it was analyzed that the revised model could save the cooling energy as well as reduce peak electric use than before.

A Study on the Establishment of a Methodology of GIS Audit (GIS 감리방법론의 정립에 관한 연구)

  • Kwak, Tae-Sik;Kim, Kye-Hyun;Choi, Joon-Whoon
    • Journal of Korea Spatial Information System Society
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    • v.7 no.2 s.14
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    • pp.15-27
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    • 2005
  • The purpose of this study is to present a methodology of GIS audit system which fully reflects standardization regarding GIS. With the recognition of the problems stemming from data exchange, building costs, and budget waste, this study utilized the standardization for evaluation factors of GIS audit. After analyzing the advantages and disadvantages of current audit methodology, this study pointed out the importance of audit, then presenting main audit factors followed by analyzing national standardization and extracting contents of audit to be added into the existing auditing items. Through the analysis of different types and characteristics, and both advantages and disadvantages of GASP, this study identifies and introduces a highly improved and practical methodology called Modified-GASP (M-GASP) that is basically set to be complementary and supplementary to GASP. Ultimately, the result of this study will support the higher degree of efficiency, stability, and extendability of GIS system, not to mention of strengthening the competitiveness of organizations involved.

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A Design on the Audit Framework of the User Interface for the Web Accessibility (웹 접근성 강화를 위한 유저 인터페이스 감리 프레임워크 설계)

  • Kim, Hee-Wan;Kang, So-Young;Kang, Jae-Hwa;Kim, Dong-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.15 no.4
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    • pp.107-118
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    • 2010
  • The user interface is the medium, which provides the users to have an access to the web-based information system. The user interface is the means of improving usability and accessibility for the user, as well as being the core component in the web-based information system. In this paper, the audit framework of the user interface was developed to upgrade the usability and accessibility; it was based on the three basic components of the current audit framework in the web-based information system. At the time of an audit, the UI process of the 'Analysis', 'UI Design', 'UI Production', and 'Test' was defined, which was analyzed through the web development methodology. Also, for the area of an audit, the 'Information', 'Design', and 'Technology' were defined by the analysis of the components that makes up the user interface, From the view of an audit, the standard criteria of an assessment were set as 'Usability', 'Accessibility', and 'Cross Browsing'. Through the framework that was proposed in this paper, practical audit applies the performed examples. By this, the efficiency of the proposed framework was verified.

A Study on the Major Results of the IMO Member State Audit Scheme (IMSAS) and the Comprehensive Strategic Plan (국제해사기구 회원국감사(IMSAS) 주요 결과분석 및 종합 전략방안 연구)

  • Park, Hye-Ri;Park, Han-Seon
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2019.05a
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    • pp.242-243
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    • 2019
  • The IMO introduced the voluntary audit system (VIMSAS) in 2005 and conducted audits of 67 member states. The audit (IMSAS) of Republic of Korea is scheduled to take place in July 2020, and it is time to thoroughly prepare for the audit to minimize the Findings and Observations and provide best practices for the implementation and enforcement of IMO conventions to ensure safety of life at sea and protection of the marine environment. In this paper, major findings and observations were analyzed for the IMSAS audit results, which were forced into force in 2016, and a comprehensive strategy was developed based on the audit analysis results of other member countries.

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Policy measures to improve the efficiency of the supervisory system for Regulatory Agencies (감찰 감사조직에 대한 감독제도 효율화 정책방안)

  • Kiyeung Kim;Namje Park
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.5
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    • pp.721-727
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    • 2023
  • To prevent corruption, waste, and abuse in national governance, audit agencies are established and granted significant authority and responsibilities, including ensuring their independence. However, questions have been raised about who oversees these agencies and addresses issues or misconduct that may arise within them. In the United States, to address this oversight concern, the Inspector General Act was enacted, creating an audit community called the Inspector General Community. This community comprises various audit agencies and promotes compliance with standards and investigates potential wrongdoing by audit personnel. It fosters a culture of independence and collaboration among diverse stakeholders, such as Congress, the President, the Government Accountability Office, and agency leadership. In light of this successful approach in the United States, this research seeks to study and apply similar oversight mechanisms to audit agencies in South Korea. There is a need to develop the relationship between oversight bodies and parliament in terms of improving the efficiency and effectiveness of government operations. Accordingly, this paper studies this American case and presents efficient policy measures for the supervisory system to be applied to Korea's audit organizations. It aims to identify policy insights for effective supervision, ensuring independence, and fostering a collaborative culture within our audit institutions. Therefore, domestic interest and research on this matter are essential to enhance our audit mechanisms and achieve efficient governance.