• Journal of the Korea Institute of Building Construction
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• v.24 no.2
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• pp.239-248
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• 2024

The adjustment in guidelines for quality certification of recycled aggregate permitted the Quality Control Manager of a company specializing in recycled aggregate quality certification to concurrently assume the role of Environmental Management Manager. Analysis of the outcomes from the 2023 recycled aggregate quality certification follow-up management audit conducted by the certification agency revealed that in 95 out of 242 cases, constituting approximately 39% of the total cases, individuals held concurrent positions. Following the regulatory revision, there has been a notable proliferation of concurrent roles across various enterprises. Concerns arose regarding the potential neglect of quality control for certified recycled aggregates in comparison to scenarios where individuals are solely responsible for specific duties related to quality and environmental management. Audit results encompassing six aspects, including waste management, were evaluated on a scale of 6 points. A comparative analysis was conducted between the outcomes of 147 cases managed by dedicated personnel, as previously practiced, and 95 cases managed by individuals with concurrent roles. Although the average score of the latter group was marginally lower, no statistically significant disparity was observed between the two groups. Consequently, apprehensions regarding the oversight of quality control stemming from the allowance of concurrent roles appear unfounded. Within the context of recent regulatory revisions, permitting concurrent roles in managerial capacities is deemed an appropriate relaxation of regulations.

• 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.

• Proceedings of the Korean Association of Geographic Inforamtion Studies Conference
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• 2002.03b
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• pp.11-24
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• 2002

Many GIS systems are not to be trusted becuase many GIS project managers often fail to notice importance of GIS data Construction. With this reason, it is a lively discussion on GIS administration system's adaption. The definition of GIS administration system is not clear, but GIS administration system generally is devided information system administration, audit guideline for the data construction of GIS. Audit guideline for the data construction of GIS. GIS data construction's goals are logical and reasonable action policy of GIS data construction in widespread filed, the other goal is creation of product to the purpose exactly. Audit guideline for the data construction of GIS is composed of optimum of GIS data construction's planning, optimum of GIS data construction's activity, optimum of GIS data quality management, optimum of consultations of GIS data construction, GIS data audit. GIS data audit is the phase of detection product's potential error in each level. GIS data audit is composed of filed examination or filed verification, examination with the naked eye, screen verification, program verification, auto verification. GIS information system's efficiency is linked with auto verification system's function variety, accuracy. this paper offer introduction of Audit guideline for the data construction of GIS, efficient auto verification program

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.23 no.6
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• pp.9-14
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• 2023

The purpose of information system audit is to proactively identify and efficiently manage all risk factors that may arise during the process of constructing an information system, in order to assist in achieving the objectives of information system development. However, there is currently significant dissatisfaction with the quality and effectiveness of the auditing process, leading to ongoing research aimed at finding effective solutions. In this paper, we propose a multi-level evaluation model to enhance mutual understanding between auditors and evaluators and present a model that undergoes a maturity process, improving its levels and stages. We introduce a maturity-based evaluation model platform, enabling efficient communication between auditors and evaluators, allowing for real-time feedback, and supplementing it through continuous search. By presenting this multi-level model aimed at maturing the entire system, we aim to efficiently manage the system development process.

• The Journal of the Convergence on Culture Technology
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• v.9 no.6
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• pp.1017-1029
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• 2023

A large amount of transactions are taking place through Blockchain. Among them, the proportion of transactions through smart contracts is increasing. Accordingly, problems such as vulnerability attacks on smart contracts and fraud using smart contracts are increasing. Through security audits of smart contracts, developers can discover and resolve vulnerabilities, and users can distinguish whether smart contracts are fraudulent. However, there are currently no regulations and standards for security auditing of smart contracts, so services that perform security auditing are uneven. In this paper, we analyze security audit trends for smart contracts and identify what services are being provided. We investigate what elements are analyzed from smart contracts, focusing on security audit reports. Also, investigate what vulnerabilities can be detected. Finally, we investigate quality indicators for smart contracts and visualization elements of design extraction. Through this, we hope to be able to find visualization elements specialized for smart contracts.

• Proceedings of the Korean Society of Medical Physics Conference
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• 2006.08a
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• pp.8-9
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• 2006

• Journal of Internet Computing and Services
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• v.17 no.6
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• pp.123-131
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• 2016

Process mining in big data environment utilize a number of data were generated from the business process. It generates lots of knowledge and insights regarding implementation and improvement of the process through the event log of the company's enterprise resource planning (ERP) system. In recent years, various research activities engaged with the audit work of company organizations are trying actively by using the maximum strength of the mining process. However, domestic studies on applicable sales auditing system for the process mining are insufficient under big data environment. Therefore, we propose process-mining methods that can be optimally applied to online and traditional auditing system. In advance, we propose continuous monitoring information system that can early detect and prevent the risk under the big data environment by monitoring risk factors in the organizations of enterprise. The scope of the research of this paper is to design a pre-verification system for risk factor via practical examples in sales auditing. Furthermore, realizations of preventive audit, continuous monitoring for high risk, reduction of fraud, and timely action for violation of rules are enhanced by proposed sales auditing system. According to the simulation results, avoidance of financial risks, reduction of audit period, and improvement of audit quality are represented.

• 한국IT서비스학회:학술대회논문집
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• 2006.05a
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• pp.380-387
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• 2006

정보화가 급격히 확산되면서 정보화로 인한 파급효과와 더불어 정보화의 위험과 역기능 방지와 정보시스템의 품질을 제고하기 위한 최적의 방법중 하나로서 정보시스템 감리에 대한 중요성과 그 수요가 증가하고 있다. 더불어 감리내실화와 신뢰성제고를 위한 기술연구와 제도연구도 지속적으로 수행되어왔다. 많은 감리의뢰기관이 감리자체를 시업성공을 위한 품질보증 및 생산성 향상을 도모하기 위해 실시하는 중간평가로 보지 않고 있고, 감리인의 학력.경력.자격수준 및 신기술에 대한 이해도, 숙련도 부족과 감리대상업무파악 미흡으로 현장감각이 부족하여 실제보다 형식에 치우쳐 있다. 따라서, 정보시스템 감리의 서비스품질이 상대적으로 취약하여 감리의뢰기관이나 피감리 기관으로부터 신뢰를 얻지 못하고 있다. 본 연구에서는 마케팅분야의 서비스품질평가모형을 일부 도입하여 감리서비스 품질요인과 감리품질 또는 감리충실도간의 관계를 규명하고, 나아가서 감리충실도에 영향을 끼치는 요소는 외적서비스요인과 내적서비스요인으로 구분하였으며, 이요인들이 감리충실도에 미치는 영향을 규명코자 하였다, 더불어 감리충실도가 감리효과 및 만족도와 프로젝트성과에 미치는 영향을 규명코자 하였다.

• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• Proceedings of KOSOMES biannual meeting
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• 2004.11a
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• pp.13-16
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• 2004

2001년 9월 11일 미국에 대한 항공기 데러 이후 해상화물운송선박 및 항만시설에 대한 해상 테레에 대비하고자 IMO에서 "국제선박 및 항만시설보안 코드(ISPS Code)"를 제정 및 채택하여 2004년1월 1일부터 발효 중이다. 이와 관련하여 선박에서 이를 적용하기 위하여 해운선사에서는 많은 노력을 경주하였으며 보안시스템을 효과적으로 운영하는가에 대한 검증은 선박보안심사를 통하여 이루어지고 있다. 또한 보안시스템을 운영하고자 할 경우에는 회사보안책임자, 선박보안책임자 및 해상종사자에 대한 효과적인 사전교육이 반드시 필요한 실정이다. 따라서 향후 선박보안심사는 ISM 심사와의 차이를 고려하여 시스템의 이해 및 운영, 보안설비 정비, 보안사건 발생시 비상대응 및 시스템활동기록의 검증에 집중하여야 하며 ISM 심사와의 통합형태가 되어야 할 것이다. 또한 선박보안교육의 경우에는 교육기관을 통한 보안교육에만 의존할 것이 아니라 승선 전 및 승선 후 교육을 통하여 보안의식을 고양시키어야 한다.