• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.84-99
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• 2011

As the integrated and large-scale information is extended due to an advanced information system, a possibility of leaking out privacy increases as the time passes by. As a result, the necessity of using a privacy impact assessment (PIA) is emphasized because it can analyze and minimize the element of invasion of privacy. However, an essential audit for personal information protection is not fulfilled because most of the information system audit supervises over physical, managerial, and technical security items of system architecture area so that general items are the only things being checked. Consequently, this paper proposes that in order to minimize the invasion of personal information, the privacy impact assessment should be done. It also presents a procedure and method of personal information protection audit according to the result of the assessment. After applying the suggested method to two projects, it was confirmed that the improvements for protecting personal information were drawn from this paper.

• Journal of Convergence Society for SMB
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• v.5 no.4
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• pp.1-4
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• 2015

This research analyzed type of corrective action of findings of audit result and grasped item that must execute question investigation about operation actual conditions and corrective action to investigate actually situation in establishment. present item that must consider when adopt regard and organization that must consider when confirm description and follow up of an audit that certification body and jury publish as judging result do corrective action for improvement. Formation achieve continual improvement of IMS, first, when certification audit, findings are drawn faithfully and describing finding should be described as systematic problem. Second, must do so that can be removed grasping systematic root cause that do corrective action. Third, must confirm whether systematic corrective action assumed to prove continual improvement securing that when confirm succession about result of corrective action, root cause is removed and reappearance of resemblant problem is prevented.

• Journal of Practical Engineering Education
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• v.14 no.1
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• pp.37-48
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• 2022

This study analyzed the effect of internal audit on the performance of the IATF 16949 automotive quality management system to understand the internal audit of companies and propose measures to activate the company's internal audit process. It was identified with the empirical analysis that 'The internal auditor competence, internal audit planning, internal audit implementation, infrastructure, culture/environment, and CEO support' to characterize IATF 16949 internal audit of automotive quality management system affects the internal performance and business performance of the company. In addition, I checked the size of the company and the period of certification period as moderating variables according to the sales based on the presented as factors that can improve the performance of the company, and how the moderating effects are seen in the relationship with the performance of the organization. I did analysis of technical statistics, exploratory factors, reliability, and multi-regression analysis with SPSS program. I summarized the results of the study, as a result of that, it was found that the internal audit planning, internal audit implementation, culture/ environment, and CEO support of independent variables affected the parameter and dependent variables (the internal performance and management performance of companies).

• Child Health Nursing Research
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• v.10 no.1
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• pp.37-47
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• 2004

Purpose: This study aimed to identify the alcohol drinking pattern of parents and to analyze drinking related factors in problem drinking among adolescent's parents. Method: This study was conducted through a structured questioning from November 5th to 22th in 2002. Those are 2,522 parents of the students of the 1st and 2nd grade who were selected randomly among 26 middle and high schools located in Socho-gu, Seoul. Data was analyzed using SAS program that included descriptive statistics, Chi-square test, and multiple logistic regression analysis. Result: 1. For frequency of drinking, 33.1％ of the subjects responded to drink two-four times a month, 26.0％ drink more than two times a week. 2. For the amount of drinking, 29.6％ drink one or two glasses while 9.4％ drink over ten glasses at a time. 3. The mean AUDIT score was 8.27 7.02(score of range: 0- 40). 4. Based on AUDIT score, drinkers with less than eight point from AUDIT(normal group) were 55.1％, from more than eight point to less than twelve point from AUDIT(problematic drinker) were 16.3％, and more than twelve point from AUDIT(alcohol abuse and dependency) were 28.6％. 5. Based on more than twelve point from AUDIT, female(mother), high school and, have religion, housekeeper were the significantly higher score than counter parts. Conclusion: Alcohol drinking pattern and level of drinking of their parents links to their children's drinking and results in family, social, and national loss. Active prevention is needed. Specially, pertinent education about drinking and public education for mothers who are housekeepers should be carried out with concentrated intervention programs for the problematic drinker so alcohol abuse and dependency can be reduced.

• Journal of the Korean Mathematical Society
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• v.51 no.4
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• pp.735-749
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• 2014

This paper studies the asymptotic behavior of the finite-time ruin probability in a jump-diffusion risk model with constant force of interest, upper tail asymptotically independent claims and a general counting arrival process. Particularly, if the claim inter-arrival times follow a certain dependence structure, the obtained result also covers the case of the infinite-time ruin probability.

• Journal of Distribution Science
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• v.11 no.6
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• pp.5-11
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• 2013

Purpose - The main question in this study is whether there is any relationship between corporate governance variables and earnings quality. The size of the board and audit committee, the number of stockholding managers and non-executive directors, and management quality are considered as independent corporate governance variables in the hypotheses. Research design, data, and methodology - Earnings quality is used as the dependent variable. Input from the abovementioned variables are drawn from 94 listed companies in the Tehran Stock Exchange for the period between 2006 and 2010. Results - This study examines corporate governance aspects such as the size of the board of directors, the number of shares held by the board, the board's independence, and the percentage of non-executive directors. The results show that establishing an audit committee has a significant role in ensuring higher quality reported earnings. Conclusions - The regression statistics output reveals a meaningful relationship between earnings quality and the size of the board of directors, the number of non-executive directors, and the size of the audit committee. This result indicates that improving earnings quality requires that the size of the board of directors be taken into account.

• Journal of Navigation and Port Research
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• v.34 no.9
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• pp.699-704
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• 2010

Recently, the navigation risk is increasing significantly with growing of vessels' volume and propelling marine facilities, water bridges and port development etc. As a result, Ministry of Land, Transport and Maritime Affairs enacted a new law called MSA(Maritime Safety Audit) as a comprehensive maritime traffic safety management scheme in order to ensure safety improvements from the early planning stage to post managing of the development which affect the maritime traffic environment. MSA as a tool for improving maritime traffic safety is a formal safety diagnosis assessment in the existing or future ship's fairway by an independent audit institute. It examines the potential hazards of maritime traffic safety about the port development, if necessary, and is to ensure the implementation of appropriate safety measures. The primary purpose of MSA is to identify potential risk elements affecting safe navigation. This paper is aimed to introduce the backgrounds, the necessity and efficiency of MSA and also to describe some technical standards and diagnostic procedures.

• Korean Management Science Review
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• v.30 no.2
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• pp.107-116
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• 2013

Climate changes and environmental pollution recently became a matter of global interest. Korean government established low carbon green growth act in the light of international environment regulation and started demonstration certificate project for GMS (Green Management System). We aim to explore audit data resulted from demonstration companies that pursued the GMS certificate. The demonstration companies are consisted of 11 companies that a certification body L gave the certificate. The audit data results were formed by minor nonconformities detected in the field evaluation based on GMS standards, KS I 7001/2 : 2011. We found out significant differences for minor nonconformities between types of industry and between major clauses of Part 1 and Part 2 in GMS standards. We make an effort to figure out the implication of causes of the significant differences. These results are expected to contribute to understand GMS operation situations and are utilized as a reference for energy management, social responsibility, and green gas reduction.

• Journal of Coastal Disaster Prevention
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• v.5 no.4
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• pp.193-201
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• 2018

The recent increase in size and speed of ships resulted in the existing maritime routes becoming narrow relative to the size of new ships. At the same time, as the improvement and optimization in marine transportation take place and the construction of structures in seas and harbor improvements pick up speed, there is an increasing probability of marine accidents. Due to these environmental changes, the need to professionally analyze the effect of marine structures on navigation arose to ensure safety of ships and a law was enacted and introduced for the Maritime Traffic Safety Audit (MTSA). In this study, a Qualitative assessment for verifying the effectiveness of MTSA was carried out with case analysis and analysis model in other similar audit scheme. It is expected that an analyzed result for effectiveness of MTSA will be a steppingstone for enhancing the MTSA and keeping maritime traffic safety as its own purpose.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.251-259
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• 2022

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation's approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.