• Journal of Korean Society of Rural Planning
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• v.14 no.2
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• pp.99-110
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• 2008

The purposes of this paper are first, to develop and adapt auditing methodology of rural amenity resource investigation and second, to propose strategic planning of amenity web data base system. Relating with auditing methodology, we make the life cycle of rural amenity resource investigation based on value chain method. we make 8 stage of auditing process and 105 auditing items in details. We adapt these guidelines in real world and then improve developed methodology. Therefore we expect to promote the quality and accuracy of investigation project using these guidelines. Relating with blue print of strategic planning, we first analyse external environment about Competitors, Suppliers, New entrants, Buyers, Substitutes with 5 force model for amenity information system. We second make the blue print of strategic planning of amenity web data base system project. Then we propose the FIRST, BEST, MOST strategy of amenity web data base system and the web hub system.

• Journal of Korea Multimedia Society
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• v.20 no.4
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• pp.660-670
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• 2017

In case of auditing of the information system development project applying agile methodology, it is not appropriate to carry out a comprehensive check on the establishment of information system with only the existing check on software. This study considers the characteristics of the agile methodology in terms of Information System Auditing. To improve inspection quality of development project with agile methodology by deriving detailed check items of test activities at each stage, this study proposes a strategy to improve the check on software for the test activities of the supervisory model that is suitable for agile methodology, which emphasizes repetitive work.

• International Journal of Computer Science & Network Security
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• v.24 no.2
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• pp.124-128
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• 2024

Cloud computing is a technology for delivering information in which resources are retrieved from the internet through a web-based tools and applications, rather than a direct connection with the server. It is a new emerging computing based technology in which any individual or organization can remotely store or access the information. The structure of cloud computing allows to store and access various information as long as an electronic device has access to the web. Even though various merits are provided by the cloud from the cloud provides to cloud users, it suffers from various flaws in security. Due to these flaws, data integrity and confidentiality has become a challenging task for both the storage and retrieval process. This paper proposes a novel approach for data protection by an improved auditing based methodology in cloud computing especially in the process of cloud storage. The proposed methodology is proved to be more efficient in auditing the threats while storing data in the cloud computing architecture.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.583-591
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• 2020

In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach's Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.

• The Journal of Industrial Distribution & Business
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• v.6 no.1
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• pp.37-40
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• 2015

Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

• Spatial Information Research
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• v.8 no.2
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• pp.289-300
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• 2000

The development of a UIS driven by muncipal governments has been expanding through the wide application of GIS since NGIS project initiated. City of Inchon has developed a sewage management system as the first-year product of the long-term UIS project. GIS auditing process has been adopted to secure the credibility and stability, and to minimize the critical failure factors for building the sewage management system. So far, the auditing method generally used for developing information system in general purposes has been applied to the GIS field due to the absence of proper method for GIS auditing only. This study proposes major differentials in terms of the auditing between GIS and general information system based on the results from auditing Inchon´s sewage management system. The major results from this study would contribute to the establishment of the methodology and accompanying documents for the proper GIS auditing.

• The Journal of Industrial Distribution & Business
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• v.6 no.3
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• pp.5-8
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• 2015

Purpose - This article's aim is to examine how the utilization of existing and future decision-support systems will lead to a change in the auditing process. Research design, data, and methodology - An information system is a special decision-support system that combines information obtained from various sources and communicates among them to help in assessing appropriate complex financial decisions. This paper analyzes techniques such as data and text mining as components of decision-support systems to be used in the auditing process. Results - We present views about how existing decision-support systems will lead to a change in audits. Auditors, who currently collect significant data manually, will in the future move towards management through complex decision-support systems. Conclusions - Although some internal audit functions are integrated into systems of continuous monitoring, the use of such systems remains limited. Thus, instead of multiple decision-support systems, a unified decision-support system can be deployed for this that includes sensors integrated within a company in different contexts (e.g., production, sales, and accounting) that continually monitors violations of controls, unusual patterns, and unusual transactions.

• Proceedings of the Korean Society for Rock Mechanics Conference
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• 2011.09a
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• pp.23-33
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• 2011

The key features of an intelligent and dynamic design methodology for rock engineering projects has been introduced and summarized firstly, which include some new functions such as intelligent recognition of mechanical rockmass parameters, strategies to select modeling methods and codes, integrated feedback modeling and information, and technical auditing in rock engineering design process. Then typical examples of applications of the dynamic design methodology in some large slopes, underground powerhouses in China are summarized. The discussions are given for the future of the methodology.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.