• The Journal of KAIRB
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• v.5 no.1
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• pp.14-20
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• 2023

Purpose: To obtain fundamental data on selection tools for an internal audit and develop a new guideline. We scored the indicated points from the internal audit, identified the research progress and problems that occurred, and confirmed the validity of the risk factors involved. Methods: Of the 63 internal audits conducted by Keimyung University Dongsan Hospital from 2014 to 2021, we analyzed 55 clinical trials with an inspection checklist. We excluded 8 that failed to transfer data and refused to comply with the internal audit. The statistical summary of the collected data was verified and interpreted by using frequency analysis and a chi-square test. Result: Of total 55 cases included in the internal audit, sponsor-initiated trial (SIT) was 63.6% (vs. investigator-initiated trial [IIT]), clinical trial for investigational drug was 71.0% (vs. nonclinical or clinical trial for investigational device), domestic multicenter trial was 60.0% (vs. single center or multinational multicenter trial), and trial requisition for MFDS approval was 69.1% (vs. exception for MFDS approval). The 10 areas of the clinical trial inspection checklist (reports, protection of subjects, compliance with protocols, records, management of investigational drug and/or device, delegation of duties, qualification of investigators, management of specimen, contract-agreement and approval of protocols, and preservation of recorded documents) were weighted between 2 to 5 points. The average of the total points was 16.09±13.2 and 20 clinical trials were above the average. As a result of comparing the average of the total points weighted by year, the highest score was in 2020. The 4 factors that play significant roles in determining the internal quality were (1) principal subjects that initiated the clinical trials (p=0.049), (2) type (p=0.003), (3) phase of clinical trials (p=0.024), and (4) number of registered subjects reported at the time of continuing deliberation (p=0.019). Of the 10 areas of the clinical trial inspection checklist, 'record' was the most inappropriate and insufficient. We found more indicated points; the quality of performance declined in IIT, nonclinical trials, and other clinical trials that were not in phase I1-IV4, and the study of more than 30 registered subjects at the time of continuing review. Conclusion: If an institution has an internal audit selection tool that reflects the aforementioned risk factors, it will be possible to effectively manage high-risk studies; thereby, contributing to an efficient internal audit and improving the quality of clinical trials.

• 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.

• 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.

• 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.

• Journal of Korean Society for Quality Management
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• v.21 no.2
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• pp.71-84
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• 1993

Currently the problem of air pollution caused by the motor vehicle emission is one of the most serious problems to be solved. Thus we needed the vehicle emissions audit procedure and technical innovation constraining the motor vehicle emission. The Korean Environmental Protection Agency currently audits automobiles for emissions compliance at assembly plants with multiple attribute multiple staged sampling plans. In order to establish the more reasonable audit procedure, the multiple staged sampling plan designed in this paper has been applied to the domestic vehicles by analyzing the statistic characteristics of the emission distribution. This paper summarizes the auditing procedure and develops methods for determining its statistical characteristics. Specifically, we consider how to evaluate a multiple staged sampling plan, give a procedure that efficiently estimates attribute-type probabilities from multivariate variables-type data, and quantify the effect of tightening the acceptable quality level of the sampling plan. As a result it can be proved that this audit procedure is the reasonable plan minimizing the AQL (Acceptable Quality Level) and is to be used effectively for the auditing procedure constraining the injurious gasses of the motor vehicles.

• Journal of Navigation and Port Research
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• v.35 no.4
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• pp.281-287
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• 2011

According to the Marine Traffic Safety Law, revised in 2009, Marine Traffic Safety Audit is introduced to secure the safe navigation, to prevent the marine accident and to maximize the efficiency of the port. In this audit system, marine traffic safety assessment is the most important scheme because the primary purpose of the audit system is to identify potential risk elements affecting safe navigation. Even though the reliability of audit result depends on the selection of assessment models, there are no independent assessment models for Korean coastal waters and most of models used in Korea currently are developed by foreign countries. Therefore, the development of the independent assessment model for Korean coastal water is required. This study, prior to the development of independent assessment model, aims to provide a basic data by comparing two foreign assessment models in Ulsan port area with marine accident statistics data.

• Asia pacific journal of information systems
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• v.9 no.3
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• pp.111-126
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• 1999

Current audit reports on IS development projects provide useful information to stakeholders but have such limitations as the lack of quantification of audit results and the insufficient recommendations on success factors. The purpose of this study is to solve these limitations, leading audit reports to become of future-oriented contents and form. This research was conducted through the logical inference from the review on the related literature, the analysis of audit reports from 1996 to 1998, and the collection of data from interviews and questionnaires with IS auditors. As a result of the study, eighteen success factors were identified for the development of IS projects, including the adequate composition of the system development team, the degree of project manager's cooperation with the client organization, and the timing of decision making.

• Proceedings of the SAREK Conference
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• 2008.11a
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• pp.505-510
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• 2008

Improving energy efficiency is the important thing of energy saving strategies that was shown up result of IEA meeting and the G8 Summit. Energy audit was started in 2006 that Korea government policy for improving energy efficiency. Who used over 2,000toe/yr(tons of oil equivalent per year) energy consumption has to perform energy audit program of obligation every five years with auditing company. HANMI C&E as a company authorized by Government has diagnosed various type building. This case studies are chosen to best practices by KEMCO. This studies present efficient recommendation methods for improving system performance.

• The Journal of Industrial Distribution & Business
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• v.10 no.5
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.27 no.7
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• pp.354-361
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• 2015

The building energy audit is an important process when collecting basic information for improving the energy performance of existing buildings. Audit parameters should be associated with the energy performance of the building. Such audit parameters will vary according to an individual building's characteristics and energy consumption patterns, but most building energy audits are performed in the same way. The sensitivity analysis (SA) is a statistical method to quantify the correlation between inputs and outputs that can determine which input is influential to which output. Therefore, an SA can identify influential parameters when applied to building energy analysis. In this paper, we adopted the Morris method to identify building energy audit parameters and performed a Monte Carlo simulation for uncertainty analysis. As a result, this method was able to identify an influential parameter for building energy audits and reduce uncertainty in energy consumption in buildings.