• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• 대한안전경영과학회지
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• 제13권4호
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• pp.161-169
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• 2011

International Organization for Standardization has recently published ISO 9001:2008 which is the basic requirements for a quality management system that an organization must fulfil to demonstrate its ability to consistently provide products that enhance customer satisfaction and meet applicable statutory and regulatory requirements. Not many empirical researches based on ISO 9001:2008 have been done up until now. In this article we outline transitional features for ISO 9000 quality management system (QMS) since its first publication in 1987. In order to effectively maintain ISO 9001:2008 QMS certification and continuously enhance quality management activities, we perform statistical analysis for the minor nonconformity data generated from follow-up audits for subcontractors of shipbuilding industry based on ISO 9001:2008 requirements. A Kruskal-Wallis test is used to show relationships between the minor nonconformity data and three classification criteria: the type of business, the size of business, and the number of follow-up audits.

• Asian Pacific Journal of Cancer Prevention
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• 제14권9호
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• pp.4993-4998
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• 2013

Background: A retrospective analysis of all cancer patients attending the radiotherapy outpatient department (OPD) of a single unit during the period of January 2005 till December 2006 was conducted to know the geographical distribution and incidence of the most common cancers, their stage of presentation, treatment compliance among the patients and follow-up. Materials and Methods: A total of 4,484 patients were registered in the Institute of Medical Sciences, Banaras Hindu University during the period of January 2005-December 2006; of which 1,975 registered in an individual unit were included for the retrospective analysis. Results: Most of the patients hailed from the various districts of UP and Bihar. Females outnumbered males with a ratio of 1.33:1. Females mostly belonged to the age group of 40-59 years; whilst males were a decade older. Major cancer sites in females were cervix and breast followed by head and neck. Leading cancer sites in males were head and neck, brain, bone, soft tissue and lung. Most of the cases presented in advanced stage of disease (74%). Squamous cell carcinoma was the most common histopathology (56%). A significant proportion of patients defaulted after undergoing preliminary investigations (16%). Only 53.9% of females and 58.5% of males took treatment out of which 68% and 63% completed the prescribed treatment. Compliance with follow-up was poor. Conclusions: The outcome of this study will significantly help us to define region specific strategies needed for cancer management in eastern Uttar Pradesh.

• 정보보호학회논문지
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• 제32권1호
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• pp.109-122
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• 2022

정보보안 활동의 목적은 해킹 등으로 인한 피해가 발생한 이후 그 원인을 찾아 후속 조치하는 것 뿐만 아니라 주기적인 보안 활동을 통해 제어시스템 등 중요 시스템의 해킹 피해 시 우려되는 대규모 물적·인적사고를 줄이는 데에 있다. 이에 각 기관에서는 관련 규정에 따른 보안감사모델을 활용하고 있지만 시간과 인력의 제약으로 인해 전사적 점검활동을 수행하는 것이 쉽지 않다. 본 논문에서는 최근 10년간 공공기관의 주요 취약점에 대해 분석해보고 국내외 보안감사를 위한 모델과 비교하여 효율적인 보안활동을 수행할 수 있는 보안감사모델을 제시하고자 한다.

• 품질경영학회지
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• 제50권1호
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• pp.77-89
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• 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.

• Safety and Health at Work
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• 제11권1호
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• pp.10-18
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• 2020

Background: The elevated risk of occupational infection such as tuberculosis among health workers in many countries raises the question of whether the quality of occupational health and safety (OHS) and infection prevention and control (IPC) can be improved by auditing. The objectives of this study were to measure (1) audited compliance of primary health-care facilities in South Africa with national standards for OHS and IPC, (2) change in compliance at reaudit three years after baseline, and (3) the inter-rater reliability of the audit. Methods: The study analyzed audits of 60 primary health-care facilities in the Western Cape Province of South Africa. Baseline external audits in the time period 2011-2012 were compared with follow-up internal audits in 2014-2015. Audits at 25 facilities that had both internal and external audits conducted in 2014/2015 were used to measure reliability. Results: At baseline, 25% of 60 facilities were "noncompliant" (audit score<50%), 48% "conditionally compliant" (score >50 < 80%), and only 27% "compliant" (score >80%). Overall, there was no significant improvement in compliance three years after baseline. Percentage agreement on specific items between internal and external audits ranged from 28% to 92% and kappa from -0.8 to 0.41 (poor to moderate). Conclusion: Low baseline compliance with OHS-IPC measures and lack of improvement over three years reflect the difficulties of quality improvement in these domains. Low inter-rater reliability of the audit instrument undermines the audit process. Evidence-based investment of effort is required if repeat auditing is to contribute to occupational risk reduction for health workers.

• Archives of Plastic Surgery
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• 제51권1호
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• pp.80-86
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• 2024

Background Among the cleft types, bilateral cleft lip and palate (BCLP) generally requires multiple surgical procedures and extended speech therapy to achieve normal speech development. This study aimed to describe speech outcomes in 5-year-old Korean children with BCLP and examine whether normal speech could be achieved before starting school. Methods The retrospective study analyzed 52 children with complete BCLP who underwent primary palatal surgery at a tertiary medical center. Three speech-language pathologists made perceptual judgments on recordings from a speech follow-up assessment of 5-year-old children. They assessed the children's speech in terms of articulation, speech intelligibility, resonance, and voice using the Cleft Audit Protocol for Speech-Augmented-Korean Modification. Results The results indicated that at the age of five, 65 to 70% of children with BCLP presented articulation and resonance within normal or acceptable ranges. Further, seven children with BCLP (13.5%) needed both additional speech therapy and palatal surgery for persistent velopharyngeal insufficiency and speech problems even at the age of five. Conclusion This study confirmed that routine follow-up speech assessments are essential as a substantial number of children with BCLP require secondary surgical procedures and extended speech therapy to achieve normal speech development.

• 중소기업융합학회논문지
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• 제5권4호
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• pp.1-4
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• 2015

본 논문은 정보화경영체제 인증심사 시 발행된 부적합사항의 시정조치 유형을 분석하여 인증심사 측면에서의 개선점과 조직이 시정조치 운영 시에 개선하여야 할 사항을 파악하고자 하였다. 인증기관 및 심사원이 심사결과로서 발행하는 부적합보고서의 서술 및 후속 확인 시 고려해야 할 사항과 조직이 개선을 위하여 시정조치를 취할 때 유념해야 할 사항을 제시하고자 하였다. 조직이 정보화경영체제의 지속적 개선을 달성하기 위해서는 첫째, 인증 심사 시 발견된 부적합 사항은 정확히 발행되고 부적합은 시스템적인 문제로서 서술해야 한다. 둘째, 시정조치는 시스템적인 근본원인이 파악되고 제거될 수 있도록 해야 한다. 셋째, 시정조치 결과에 대한 후속 확인 시 유사한 문제의 재발이 방지됨을 보장하여 지속적 개선을 실증하도록 시스템적인 조치가 취해졌는지 확인해야 한다는 결론을 제시하였다.

• 한국건축시공학회지
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• 제24권2호
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• pp.239-248
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• 2024

2021년 12월 「순환골재 품질인증 및 관리에 관한 규칙」 개정 및 2022년 11월 「순환골재 품질인증업무 처리요령」 개정에 따라 순환골재 품질인증업체의 품질관리담당자가 환경관리담당자를 겸직하는 것이 허용되었다. 2023년에 인증업무처리기관에서 실시한 순환골재 품질인증 사후관리 심사결과를 살펴보니 전체 242건 중 약 39%인 95건의 경우 겸직이 이루어지고 있었다. 규정 개정 직후 다수의 업체에서 광범위하게 겸직이 이루어지고 있는 것인데, 품질과 환경에 대한 각 담당자의 전담 업무수행 시와 비교할 때 인증 순환골재에 대한 품질관리가 소홀해질 가능성이 있겠다는 우려를 전제로 상기 사후관리 심사결과를 분석하여 보았다. 폐기물관리 등 6개 심사항목에 대한 심사결과를 6점 만점으로 정량화하고, 종전과 동일하게 겸직 없이 전담 인력이 관리하는 147건과 겸직 인력이 관리하는 95건의 심사결과를 비교하였다. 상기 결론과 같이 후자의 평균점수가 미미하게 낮았으나 양자 사이에 통계적으로 유의한 차이는 없는 것으로 나타났다. 따라서 겸직 허용에 따른 품질관리 소홀 우려는 2023년도 품질인증 사후관리 사업장심사의 경우 기우인 것으로 나타났으며 최근 규칙 및 요령 개정 내용 중 담당자 겸직 허용은 적절한 규제 완화였던 것으로 사료된다.

• 생물정신의학
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• 제17권1호
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• pp.26-36
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• 2010

Objectives : It is well-known that Korean people show distinctive drinking behaviors depending on the gene polymorphisms of alcohol metabolizing enzymes. This study examined the gene polymorphisms of ALDH2 and ADH1B and their combination on the drinking behaviors of Korean young adults. Methods : Through a follow-up survey performed for a cohort consisting of 551 university freshmen for six years, the authors attempted to identify genetic factors affecting drinking behaviors. In 2000, drinking behaviors and scores of CAGE questionnaires were assessed and ALDH2 gene polymorphism was determined with PCR-RFLP. In 2006(n= 150), AUDIT-K was assessed in addition to the above and gene polymorphism of ADH1B was determined through SNaPshot$^{TM}$ method. Results : While ALDH2*2 allele was associated with increased degree of drinking in 2000 and 2006. When both enzymes were active, the possibility to be classified into the risk group for alcohol dependence such as AUDIT-K(>12), and CAGE(>2) was high. Conclusion : The ALDH2 genotype had a significant effect on drinking behavior and degree of drinking during early adulthood. However, the combination of the active form of ADH1B and the active form of ALDH2 can be risk factor for problem drinking.