• 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.

• 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.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.15 no.6
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• pp.10-23
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• 2016

With requiring circumspections using big data, this study attempts to develop and apply the search method for audit issues relating to the ITS policy or program. For the foregoing, the auditing process of the board of audit and inspection was converged with the theoretical frame of boundary analysis proposed by William Dunn as an analysis tool for audit issues. Moreover, we apply the text mining technique in order to computerize the analysis tool, which is similar to the boundary analysis in the concept of approaching meta-problems. For the text mining analysis, specific model we applied the antisymmetry-symmetry compound lexeme-based LDA model based on the Latent Dirichlet Allocation(LDA) methodologies proposed by David Blei. The several prime issues were founded through a case analysis as follows: lack of collection of traffic information by the urban traffic information system, which is operated by the National Police Agency, the overlapping problems between the Ministry of Land, Infrastructure and Transport and the Advanced Traffic Management System and fabrication of the mileage on digital tachograph.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.27 no.1
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• pp.79-90
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• 2017

If digital forensic investigators can utilize file access logs when they audit insider information leakage cases or incident cases, it would be helpful to understand user's behaviors more clearly. There are many known artifacts related to file access in MS Windows. But each of the artifacts often lacks critical information, and they are usually not preserved for enough time. So it is hard to track down what has happened in a real case. In this thesis, I suggest a method to utilize SACL(System Access Control List) which is one of the audit functions provided by MS Windows. By applying this method of strengthening the Windows's audit settings, even small organizations that cannot adopt security solutions can build better environment for conducting digital forensic when an incident occurs.

• Asian Journal of Business Environment
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• v.7 no.3
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• pp.5-15
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• 2017

Purpose - The objective of the present study is to examine the relationship between intellectual preferences of individuals and the level of readiness for change according to Ned Herman. Research design, data and methodology - For this, Iranian Supreme Audit Court was selected as a case study in this research and it was carried out to evaluate research variables and test hypotheses using standard questionnaires of intellectual preferences and readiness for change based on the methodology. It should be remarked that only 32 managers of Audit Court were willing to participate in this research and responded to the questionnaires. Results - The outputs of the performed tests showed that although there is not a significant relationship between the individuals with intellectual preferences for class A and readiness for change them, approaching the intellectual preferences of the individuals to D region increases the readiness for change them. On the other hand, whatever individuals have intellectual preferences for branches in groups B and C, the level of preparedness for change is low. Conclusions - The results of this research have made a clear policy for the effective utilization in human resources based on their intellectual preferences model for management with organizational changes.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.7 no.5
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• pp.978-985
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• 2003

The implementation of abnormal behavior detection IDS is more difficult than the implementation of misuse behavior detection IDS because usage patterns are various. Therefore, most of commercial IDS is misuse behavior detection IDS. However, misuse behavior detection IDS cannot detect system intrusion in case of modified intrusion patterns occurs. In this paper, we apply data mining so as to detect intrusion with only audit data related in intrusion among many audit data. The agent in the distributed IDS can collect log data as well as monitoring target system. False positive should be minimized in order to make detection accuracy high, that is, core of intrusion detection system. So We apply data mining algorithm for prediction of modified intrusion pattern in the level of audit data learning.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.65-73
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• 2020

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

• Management & Information Systems Review
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• v.15
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• pp.1-18
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• 2004

It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

• Journal of the Korean Society of Safety
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• v.27 no.3
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• pp.153-160
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• 2012

Various social problems such as traffic congestion, car accidents and environmental problems(air pollution, noises etc.) have been happening in the Seoul metropolitan area that has the car oriented traffic system providing cars continuously. Along with this, the financial burden caused by current oil price anxiety made paradigm shift from caroriented to public transportation-oriented. Its typical example is an arterial branch bus system changing(bus lane through the center of main road) started in Seoul in July, 2004. But study on safety analysis of bus lane and characteristic of accidents are not sufficient enough to now. The bus lanes are expanded to provide roads for better traffic operation and accidents between buses and pedestrians or ordinary vehicles are considered main problems. This study divided each bus route of median bus lane(bus-only lane through the center of main roads) and bus lane at roadside by intersection and collected and analysed data about influence variables of bus accidents chosen in each section. We constructed a logistic model using collected data. As a result, bus lane at roadside are used by both buses and other kinds of vehicles differently from median bus lane and showed such characteristic in accident influence. Therefore access management to factors causing conflict and improvement of operation management are required. In case of median bus lane, the more buses moving general vehicle lane and traffic volume of section were, the more accidents happened. In case that stop line of center lane is not backward, view blocking of vehicles turning left caused accidents.

• Journal of Korea Water Resources Association
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• v.43 no.12
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• pp.1039-1050
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• 2010

Relative accuracy of six discharge measurement methods-velocity-area method, rod-float method, ADCP moving-vessel method, ADCP fixed-vessel method, electromagnetic wave surface velocimeter (EWSV), LSPIV- is evaluated by comparing discharges measured by them with dam released discharges. Data from 39 times of concurrent discharge measurement campaigns are analyzed. Except the rod-float method, measured discharges show absolute errors less than 6.2% with dam discharges. When the four methods is evaluated by being compared with discharges measured with the conventional velocity-area method, discharges with electromagnetic wave surface velocimetry shows 7.35% of absolute errors and other three methods shows absolute errors less than 6%. The rod-float method, which shows large discrepancy compared with dam and velocity-area method, need complementary verification.