• The Journal of Information Technology and Database
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• v.8 no.1
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• pp.67-80
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• 2001

Information Systems (IS) auditing has been know to be helpful in developing optimal IS and managing information resources successfully. The public sector of Korea has witnessed the rapidly growing demand for IS auditing. However, there is a dearth of research that evaluate the effects of IS auditing. This study assesses the impacts of IS auditing based on a process perspective. In order to evaluate the effects objectively and properly, the current study collected empirical data from 58 firms. This stuuy confirmed that IS auditing was a very effective tool for successful IS implementation. The results show that IS auditing improves “project management”, “support”, and “engineering” practices while it does not make any impact on “contract” practice. In general, IS auditing has a tremendous impact on facilitating organization’quality improvement efforts.

• The Transactions of the Korea Information Processing Society
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• v.7 no.5
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• pp.1409-1418
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• 2000

Auditing plays a very important role in the process of developing and managing good quality software. The software developing proces should be audited precisely especially in the test phase. Up to the present, because auditing has depended on the auditor's experience of developing and auditing software, it has been impossible to audit objectively. It is limited to audit systematically and objectively because auditing process isn't systematized. In this paper, the auditing model to solve several problems in present auditing is suggested, a test phase audit system is developed, and the system is applied to the actual auditing process. Consequently, software administrators can establish effective software management, software developers can be supported by a highly reliable and quality software development tool, and auditors can be offered an objective audit standard.

• Journal of Information Technology Applications and Management
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• v.11 no.2
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• pp.45-64
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• 2004

Many researchers have proved that information systems auditing is a very effective tool for improving information systems quality. However, information system auditing in Korea still includes many subjective judgements. This study deals with applying a quantitative model to improve information system auditing quality on security domain. First of all, we have looked at previous researches on information systems audit, especially on security audit. Based on this survey, we have come up with solutions to improve the evaluation efficiency on security audit. We have merged the security audit guidelines of NCA and KISA, and developed a quantified evaluation scheme. We have proved the validity of this model by interviews with experts and by case studies.

• 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.

• Journal of Korean Society for Quality Management
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• v.8 no.1
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• pp.25-31
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• 1980

This paper describes the role of TQC and its present issues as a management tool, especially in regard of Korean firm's environment. The author, participating in TQC activity for himself, stresses that the introduction and driving programs of TQC activity must include such plans as policy control, reorganization, training, standardization, quality assurance, QC circle activity, office management and auditing. The keypoints and problems in performing these plans are reviewed. And as the future hopeful direction of TQC activity, he remarks that a true recognition of quality control as a management tool in "total" concept and the adoption of industry - wide quality control policy.

• Asia pacific journal of information systems
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• v.3 no.2
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• Journal of Distribution Science
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• v.20 no.1
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• Journal of Digital Convergence
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• v.12 no.12
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• pp.303-311
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• 2014

The accountability of cloud service which provides the cloud users with accountable services applies various technologies such as the compliance of service policy, monitoring and auditing, logging, and others. It ultimately intends to provide trustworthy cloud service by determining who is accountable for various problems happened during data processing and service offering. In this paper, we propose a cloud ecosystem formed from the chain of content and DRM Cloud service in order to offer secure and trust DRM cloud service when providing high value-added content service. Besides this, we analyse the requirements of cloud services for content owners and users and then propose some logging information to be recorded for trace of accountability and a structure of tool for monitoring.

• Journal of KIISE:Computing Practices and Letters
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• v.6 no.1
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• pp.36-44
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• 2000

In this paper, we describe the developing of a tool which supports both multimedia presentation with user's participation through a high speed network and authoring of various media using a single authoring tool. To support real-time synchronous multimedia presentation, we adopt dynamic synchronization method and adaptive transmission algorithm for synchronizing data transfer rate between sender and receiver using buffer management algorithm based on QoS parameters. And we also allow user's participation in the presentation using TRSG(Temporal Relationship Specification Graph) model. Finally, the proposed tool supports the minimal level of QoS and its continuous play-out using event auditing threads which control the current state of a multimedia presentation continuously by monitoring of negative factors effecting on QoS, and synchronization.

• 한국정보컨버전스학회:학술대회논문집
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• 2008.06a
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• pp.75-86
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• 2008

This paper presents the design, implementation, and evaluation of the RFID Guardian, the first-ever unified platform for RFID security and privacy administration. The RFID Guardian resembles an "RFID firewall", enabling individuals to monitor and control access to their RFID tags by combining a standard-issue RFID reader with unique RFID tag emulation capabilities. Our system provides a platform for coordinated usage of RFID security mechanisms, offering fine-grained control over RFID-based auditing, key management, access control, and authentication capabilities. We have prototyped the RFID Guardian using off-the-shelf components, and our experience has shown that active mobile devices are a valuable tool for managing the security of RFID tags in a variety of applications, including protecting low-cost tags that are unable to regulate their own usage.