• Korean System Dynamics Review
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• v.12 no.3
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• pp.25-46
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• 2011

Recently, performance auditing system of governmen is carried out as most promising framework of government audit. Performance audit by the Board of Audit and Inspection of Korea involves assessing the causes and effects of government policies, programs, and Institutions with the criteria of economy, efficiency, effectiveness. Performance auditing will contribute to strengthening the values of objective assessments of whether public resources are responsibly and effectively managed to achieve intended results. Nevertheless, there seems to be a problems appears in implementation of audit. That is the problems of tendency return to legitimacy audit which is result from the lack of strong approach and methodology. So, this study purpose to developing stronger audit concepts and methods that add to the process and framework of traditional performance auditing system. First, this study evaluates the limitation of current performance auditing system with the perspective of systems thinking. Second, this study analyzes the process and method of current system and develop the conceptual model of the Dynamics Audit System using the system dynamics methodology, which focused on the appropriate auditing process and framework.

• Spatial Information Research
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• v.10 no.1
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• pp.29-43
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• 2002

The purpose of this study is to set up the GIS Audit methodology through the definition of standard procedure ailed GIS Audit criteria and the result of preliminary study about the GIS Audit. the frame of GIS Audit criteria and the result of preliminary study about the GIS Project and check the GIS Audit methodology is to define a standard process of GIS Project and check the GIS Project according to the standard process. We named the method as CASP(GIS Audit Standard Procedure). GASP method means doing Pilot Project for setting the sample standard procedure(named Prototype) of total GIS Project process, and checking the activity to fulfill the prototype. GASP method is advanced method for GIS Audit to analyze the full range of GIS Project and characteristics of GIS contents.

• Hwankyungkyoyuk
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• v.20 no.4
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• pp.1-11
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• 2007

The purpose of this study is to develope energy eco-audit evaluation scheme for the sustainable energy management at schools in accordance with education for sustainable development. Energy eco-audit evaluation scheme was developed through critical review of preexisting evaluation methods, consensus searching for the process from field. The results of this study are as follows. The school energy eco-audit evaluation scheme has three criteria: data collection, energy program, and environmental review. First, criteria of data collection includes general affairs, school building construction, and energy use. Second, criteria of energy program stresses school administration system such as the democratic decision-making process and structures. Third, criteria of environmental review includes reporting process and preparing teaching/learning materials for sustainable energy management. In conclusion, school energy eco-audit evaluation scheme could find a new way to achieve extended effect for sustainable energy management in school. It also could continue to seek opportunities to raise their awareness of energy issue and environment. School committee and whole school are involved to continue to implement present action plan and prepare updated plan in order to reduce environmental impact in school. By doing so, it would be possible to play important role in both school administration and education for sustainable development.

• Journal of Korean Society for Quality Management
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• v.41 no.3
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• pp.423-432
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• 2013

Purpose: A Study on the application of quality management system specification to production validation and audit in military airworthiness certification. Methods: Aircraft quality management system specification for quality assurance and production validation and audit requirements were examined to verify. Also, the system for domestic and foreign production certification were investigated. Results: Production validation and audit criteria for military aircraft by applying methods suggested Aircraft Certifications Systems Evaluation Program(ACSEP). ACSEP evaluation of the items, some items were complementary and not applied. Conclusion: As a way to ensure the safety of aircraft, confirm the correction of Production validation & audit criteria and rulemaking is necessary and how to manage for Critical Safety Item(CSI) is a need to improve.

• Communications for Statistical Applications and Methods
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• v.17 no.5
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• pp.745-753
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• 2010

Compared to the U.S. Government Accountability Office(GAO) and the U.K. National Audit Office(NAO), the Board of Audit and Inspection of Korea(BAI) has not laid a rather solid system for effective assessment and judgment on the reliability of computer-processed data used as audit evidence in its public auditing activities. Accordingly, based on the experiences of GAO and NAO, this study suggests criteria and methods as the key elements of the methodological framework for assessing the reliability of information system data. Then, the usefulness and effectiveness of the criteria and techniques for assessing data reliability were tested and proved by applying to the analysis of allotment for mandatory disabled employment data that have been computer-processed and managed by the Korea Employment Agency for the Disabled(KEAD).

• Korean Management Science Review
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• v.34 no.2
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• pp.115-123
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• 2017

IS audit has been regarded as contributing to the improvement of the quality of information Systems, recently, it has been argued that it is not possible to expect a effectiveness, because it can offset the schedule burden due to the preparation of additional documents for Audit and it affect to the project schedule. The effectiveness and quality criteria of IS audit are different between groups, because IS audit is responsible for checking the results and process of the developer company. In this study, we modeled between IS effectiveness and auditor competence, audit firm competence, IS audit standards. As a result, it was concluded that auditor competence, audit firm competence, IS audit standards have a positive effect on IS audit effectiveness. However, according to the result of comparing between interest groups, audit firm competence and audit standards were significant in auditor group, but audit standard was significant in requesting organization and developing company thought that auditor was a important factor to audit effectiveness.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• Journal of Information Technology Applications and Management
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• v.11 no.2
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• pp.167-178
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• 2004

Different from traditional development methodologies like waterfall model, the CBD (component based development) methodology relies on a building block approach in the design and development of information system. The audit procedure and checklist for the traditional IS development methodology are required to be modified to be suitable for CBD. This research reviewed IS audit guidelines for the existing development process and analyzed multiple projects that employed the by component based development process. For the purpose of this study, we chose a governmental project and a next-generation IS project of a financial agency as sample cases. By comparing existing IS audit checklists and items actually reviewed in audit projects, this study identified appropriate check items for the CBD-centric audit program. New items were proposed as additional items such as project control in management phase, usage case and conceptual model establishment, component evaluation and design, in implementation phase, and so forth. The result of the research provides new guidelines for the audit CBD projects for the purposed of increased efficiency and qualify of application development projects.

• Journal of Information Technology Services
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• v.3 no.1
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• pp.117-126
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• 2004

In this study an evaluation method is proposed, with the strong relationship between the ante and post audit works evaluation. The ante evaluation does in general and systematic ways, with past audit results and proposals. The criteria-based evaluation is used for the audit activities and outputs. The critical success factors for the projects applies to the activities evaluation and product evaluation framework to the output. The ante and post evaluation have the cross evaluation items to be the whole and continuous one. Eighteen common evaluation items are derived, with their own evaluation elements in detail, which have only differences of the actually done and expectations between the ante and post. The proposed evaluation makes the ante and post one to be related with each other in a systematic and objective ways, to enhance the reliability of audit results and effectiveness of the audit.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.2225-2234
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• 2011

According to Railway Safety Act, Korea Transportation Safety Authority (KOTSA) has been entrusted with 'Integrated Railway Safety Audit (IRSA) and has implemented the safety audit to the Railway operation agencies such as Korea Railway (KORAIL) and the Railway facility management organization such as the Korea Rail Network Authority (KR Network). The target of IRSA is to establish the effective rail safety management system and to raise the safety level of the Railway operation and facility agencies by checking synthetically their performance of safety duties with sincerity according to the Railway Safety Act. Even though newly introduced IRSA is conducted smoothly, it is necessary to study the methodology and criteria of the state's safety audit system. The purpose of this paper is to improve the efficiency of IRSA by the comparative research between IRSA and other similar safety audit system and to establish the consecutive improvement concept of IRSA. Second purpose is to confirm the effectiveness of IRSA by the analysis of the relationship between audit results and the safety level of the rail operation agencies.