• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.4
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• pp.2198-2222
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• 2019

The cloud storage service becomes a rising trend based on the cloud computing, which promotes the remote data integrity auditing a hot topic. Some research can audit the integrity and correctness of user data and solve the problem of user privacy leakage. However, these schemes cannot use fewer data blocks to achieve better auditing results. In this paper, we figure out that the random sampling used in most auditing schemes is not well apply to the problem of cloud service provider (CSP) deleting the data that users rarely use, and we adopt the probability proportionate to size sampling (PPS) to handle such situation. A new scheme named improving audit efficiency of remote data for cloud storage is designed. The proposed scheme supports the public auditing with fewer data blocks and constrains the server's malicious behavior to extend the auditing cycle. Compared with the relevant schemes, the experimental results show that the proposed scheme is more effective.

• The KIPS Transactions:PartD
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• v.14D no.3 s.113
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• pp.329-338
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• 2007

As the roles and interests or audit are growing with ITA law in operation from 2006, the interests about the way which makes project qualifies to improve is increasing through it. In this point of view, this study is trying to find the issue that can promote the efficiency and effectiveness of IT projects decreasing some trials and errors relevant to IT, when government or some public agency field promote e-Business. For this purpose, this study analyze IT application result about e-business project in some public agency field. And the case study will be checked out and evaluated by the quality-contents analysis study method on the point of view of the IT audit. The study result is expected to provide a more practical policy implications than traditional researches based on specific-element technology or business process model by making use of major review areas and improvement methods. In thus, it is expected that it will be helpful not only references of IT quality improvement but also policy promotions when the public promotes IT projects related with e-Business.

• Proceedings of the Korea Contents Association Conference
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• 2005.11a
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• pp.529-532
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• 2005

In anomaly intrusion detection, how to model the normal behavior of activities performed by a user is an important issue. To extract the normal behavior as a profile, conventional data mining techniques are widely applied to a finite audit data set. However, these approaches can only model the static behavior of a user in the audit data set This drawback can be overcome by viewing the continuous activities of a user as an audit data stream. This paper proposes a new clustering algorithm which continuously models a data stream. A set of features is used to represent the characteristics of an activity. For each feature, the clusters of feature values corresponding to activities observed so far in an audit data stream are identified by the proposed clustering algorithm for data streams. As a result, without maintaining any historical activity of a user physically, new activities of the user can be continuously reflected to the on-going result of clustering.

• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• The Journal of Sustainable Design and Educational Environment Research
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• v.19 no.3
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• pp.26-37
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• 2020

The purpose of this study is to prepare a plan for the development of an ecological audit program that can be applied to the elementary school curriculum for sustainability education. School ecological audits enable students or groups of students to identify and solve the school's environmental problems on their own, thereby fostering sustainable decision-making and attitudes. As a result of the study through literature research, an ecological audit project learning program applicable to the elementary school curriculum was developed. The developed program is aimed at 6th graders and is composed of 16 steps reflecting the procedural and ecological processes of the ecological audit. In order to settle the developed program in the school site and improve the school sustainability of the developed program, it is necessary to introduce a school environment management system that can periodically monitor the school environment, strengthen the capacity of school teachers, and provide a professional certification system outside the school. In addition, with this bottom-up policy-making system, students can expect to spread a sustainable school culture through environmental education activities.

• 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.

• International Journal of Highway Engineering
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• v.14 no.2
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• pp.117-129
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• 2012

Road safety audit is the preventive enhancement strategy for safety. : it gets rid of beforehand the potential factor of a traffic accident in the stage of road planning and design and it evaluates the appropriation for road geometric structure or safety facility to prevent traffic accident in the stage of operation after the construction. Since this strategy is introduced to our country in the early 2000s, various projects have been processed and it was legislated recently. And now, the evaluation of past project for its continuation is needed. Therefore, in this study the evaluation of road safety audit on existing freeway is performed. The spatial extent of this study is Yong-dong line on which the safety treatment was executed in 2005 and 2006. And, the temporal range of this study is each 2-year of before and after from 2005 and 2006. The empirical bayes method of observational evaluation studies is applied to analyze. As a result, there is an effect of improvement on most of treated sections. But there is ineffective or negligible on some sections. Compared with the detail of treatment on each section, the effect of multiple or various treatments is good for that section. On the other hand, the section on which effect doesn't appear is the result of single or unimportant treatments. Throughout these results, the concrete analysis can be performed and the countermeasures designed for the section on which effect doesn't appear. Also it is used as reference to the future plan and direction of road safety audit on existing freeway.

• Journal of Industrial Convergence
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• v.21 no.4
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• pp.65-72
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• 2023

This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.

• Journal of Korean Academy of Nursing Administration
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• v.2 no.2
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• pp.97-107
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• 1996

Nursing standards determine the type and extent of services that are delivered to the patients and define quality care and communicate the institution's expectations of care. Thus, taking the standard of care and incorporating it into a welldefined indicator of excellent patient care becomes one of the first activities in setting up the nursing service's quality assurance process. The purpose of this study was to determine the impact of using a nursing care standards for the quality of nursing care in gastrectomy patients. The subjects were composed of fourty-two under going gastrectomy patients with stomach cancer in general surgery nursing care unit of K University Hospital in Pusan. The data was collected from January 3 to April 13,1996. The subjects were divided into a control group - those admitted from Jan.3 to Feb.12 and an experimental group those admitted from Feb.18 to April 13. The instruments used for this study were a nursing care standards in gastrectomy patients developed by the investigator and an evaluation tool for the quality of nursing care in abdominal surgery patients developed by Byoung-Sook Lee in 1995. The data was analized by means of chi-square test, t-test and Cronbach-alpha test with the SAS System. The result was as follows : The hypothesis, that scores of the quality of nursing care in the experimental group would be higher than that of the control group. was supported(t=-6.12, p=0.00). The detailed results of each standards of evaluation tool were as follows : The mean score of the experimental group was significantly higher than that of the control group in audit standard 1:'Collection of basic data of the patients', (t=-3.76, p=0.00). The mean score of the experimental group was significantly higher than that of the control group in audit standard 2 : 'Defining nursing diagnoses(or nursing problems)', (t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit standard 3:'Estabilishment of nursing care plan according to nursing diagnoses(or nursing problems)',(t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit stndard 4:'Implimentation of nursing care plan', (t=-2.38, p=0.01). The mean score of the experimental group was significantly higher than that of the control group in audit standard 8 : 'Increase of the knowledge of health related to surgery',(t=-2.40, p=0.01). No significant differences between the mean scores of the experimental group and that of the control group in audit standard 5 : 'Recover and maintain of the physical function', audit standard 6:'Prevention of the post-operative complication', audit standard 7 : 'Decrease of discomfort caused by operation', and audit standard 9 : 'Patient satisfaction in nursing care' were found. The standards of evaluation tool were devided into two dimension. One was process dimension which contains four standards(audit standard 1 to 4), the other was outcome dimension which contains five standards(audit standard 5 to 9). The mean score of the experimental group was significantly higher than that of the control group in process dimension (t=-12.30, p=0.00), but no significant difference between the mean scores of the experimental group and that of the control group in outcome dimension was found. From these results, it is concluded that using a nursing care standards in gastrectomy patients promotes quality of nursing care and nursing care standards of various fields are necessary for effective nursing care.

• Journal of the Korean Society of Marine Environment & Safety
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• v.25 no.3
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• pp.287-297
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• 2019

The recent increase in crude oil trading has led to an increase in the workings of SPM for crude oil carriers. VLCCs generally encounter difficulty entering port due to limitations in terms of sea depth and maneuverability. The SPM is a system that allows mooring to the buoy located in the outer sea for such vessels. However, the buoy is more affected by relatively external forces because of their of shore location. Therefore, the safety assessment of SPM is particularly important as it can lead to large oil pollution disasters in the event of SPM accidents. Despite this, in the implementation of the Marine Traffic Safety Audit Scheme in Korea, there exists no guidance for SPM. In this study, a SPM mooring safety assessment is performed using OPTIMOOR, a numerical analysis program, so as to understand the mooring characteristics of SPM. As a result, it is confirmed that the tension of mooring lines and hull movement in the SPM are greatly affected by the encounter angles with external forces. In addition, it is found that the maximum tension of the mooring line is elevated as the water depth becomes shallower through sensitivity analysis. According to SPM characteristics, which has a large influence on the encounter angle, this study has proposed an amendment to setting criteria in the implementation of the Maritime Traffic Safety Audit Scheme which could improve the reliability and accuracy of mooring safety assessments.