• 한국연안방재학회지
• /
• 제5권4호
• /
• pp.193-201
• /
• 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.

• 산업경영시스템학회지
• /
• 제45권2호
• /
• pp.1-11
• /
• 2022

In this paper, we investigate the requirements of QPA(Quality Process Audit), which is a process quality audit system for secondary defense contractors, compared with those of DQMS(Defense Quality Management System). And evaluate whether the deployment of QPA meets the DQMS certification requirements through the case example of Company H. The evaluation items of QPA are composed of five categories such as Material Management, Incoming Inspection, Manufacturing Process, Product Evaluation, and Packaging Management. The QPA requirements are mainly related to the chapter 7(support) and chapter 8(operation) of DQMS standards. In this view point, QPA can be expected as an effective audit for suppliers preparing for DQMS certification. In the case example, we evaluate the results and effects of improvement due to QPA and compare it with the case of DQMS. QPA can be used as appropriate quality management standards of secondary and tertiary defense contractors and can provide the basis guidelines for the preparation of implementation steps in DQMS certification.

• 보험의학회지
• /
• 제27권1호
• /
• pp.18-20
• /
• 2008

I have taught various case audit underwriting methods to underwriters for many years. Underwriting requires specialized medical knowledge and experience of comprehensive individual risk analysis. Decisions in individualized underwriting depend on the insurance company's management philosophy and vision, marketing strategies, culture, product line etc. They also depend on the information acquired through proposal forms, inspection reports, laboratory results and disclosures. Underwriters match this acquired information to each insurance product, search appropriate medical resources, assess the probabilities of future claims, and decide what, if any, further medical information should be gathered. Sources include doctors' reports, medical records, biopsies, blood and urine tests, CT, MRI, Holter monitoring, sonography etc. Insurance medical directors help and teach underwriters to analyze individual medical risks and make effective.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권1호
• /
• pp.363-373
• /
• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• 한국IT서비스학회지
• /
• 제12권4호
• /
• pp.219-234
• /
• 2013

We introduced a framework of information systems audit methodology and applied to IS projects based on RFID/USN in six public organizations in South Korea. An analysis of five IS implementation projects shows the iterative technical specific risks are disclosed. The key 14 risk factors categorized into 4 classifications (Project Management, application, database, system architecture) which are based on the established IT audit framework in order to extend to the technology (RFID/USN) specific framework and apply to the other case as well. The implications of these findings for audit research and practice are discussed.

• Asia pacific journal of information systems
• /
• 제5권1호
• /
• pp.112-128
• /
• 1995

The information system control includes organizational structure, control mechanism, and management tools which contribute to accomplish the goals of information system: asset safeguarding, data integrity, effectiveness, and efficiency. Information system audit is the process to evaluate whether the information system accomplishs the goals. Information system auditor examine the reliability of information system control and suggest recommendations to improve the information system control. Both information system control and information system audit activities contribute to prevent and detect the computer crime for the organization. This paper proposes a causal model of information system control/audit and the perceived risk of computer crime, and tests the model using a survey on 38 financial institutions in Korea. Statistical results show that information system control and audit significantly reduce the computer crime risk perceived by the user group. The general control has a stronger impact than the application control. In addition, it turns out that the greater the deviation between the importance and the actual level of information system control is, the higher the perceived risk of computer crime is.

• 품질경영학회지
• /
• 제50권1호
• /
• pp.77-89
• /
• 2022

Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.

• 한국환경교육학회지:환경교육
• /
• 제19권3호
• /
• pp.102-113
• /
• 2006

The purpose of this study is to devise proper plans for sustainable energy management in schools through applying school eco-audit to energy field. This study is performed by literature review and the analysis of case study. This study analyzes the energy-saving model school according to the three cores of eco-audit such as school administration system, teaching-learning method, and ecological policy, and the result of the study is as followings. First, according to the analysis of school administration system for energy education programs, the participation of all the school staff is very low, and the democratic decision-making system is unsatisfactory. Second, according to the analysis of teaching-learning method, the program is mainly managed by teacher-oriented method not by learner-oriented one. The effect on the education of energy-saving program is a little improved in cognitive area, but is insufficient in affective area. Third, in the aspect of the ecological policy, the practical energy-saving effect in schools is unsatisfactory, and shows the difficulty of continuing application of the program. Consequently, it is desirable to integrate the energy-saving program with the eco-audit for sustainable energy management in schools. Implementation of the energy eco-audit in schools for the sustainable development education as teaching-learning method could achieve extended effect for the earth environmental conservation.

• 설비공학논문집
• /
• 제26권5호
• /
• pp.231-239
• /
• 2014

This paper represents a method of existing building energy simulation using energy audit data. Energy audit must be carried out for reasonable analysis, because characteristics of existing buildings such as efficiency of fan, pump, flow rate, pressure, COP and operating schedule could be changed during the building operation. These building characteristics should be measured to estimate actual energy consumption of the existing building. In this study, we conducted energy audit and calculated energy savings for a 7-stories building as a case-study. The energy audit data were used to calibrate the building model of EnergyPlus simulation. Baseline model validated according to M&V guideline index. As a result, building characteristics are significant parameters making a big impact on energy savings in existing buildings.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.717-725
• /
• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.