• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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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.

• Journal of the Korea Safety Management & Science
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• v.13 no.4
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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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• v.14 no.9
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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.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.32 no.1
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• pp.109-122
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• 2022

The purpose of information security activities is to reduce large-scale material and human accidents that are concerned about hacking damage to important systems, such as control systems, through periodic preventive activities in addition to finding the cause and taking follow-up measures after damage caused by hacking. For this reason, although each institution is using a security work audit model in accordance with the relevant regulations, it is not easy to conduct company-wide inspection activities due to the constraints of manpower and time. Therefore, in this paper, we will analyze the major vulnerabilities of public institutions over the past 10 years and present a security audit model that can perform efficient security activities compared to the models for domestic and foreign security audits.

• Journal of Korean Society for Quality Management
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• v.50 no.1
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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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• v.11 no.1
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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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• v.51 no.1
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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.

• Journal of Convergence Society for SMB
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• v.5 no.4
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• pp.1-4
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• 2015

This research analyzed type of corrective action of findings of audit result and grasped item that must execute question investigation about operation actual conditions and corrective action to investigate actually situation in establishment. present item that must consider when adopt regard and organization that must consider when confirm description and follow up of an audit that certification body and jury publish as judging result do corrective action for improvement. Formation achieve continual improvement of IMS, first, when certification audit, findings are drawn faithfully and describing finding should be described as systematic problem. Second, must do so that can be removed grasping systematic root cause that do corrective action. Third, must confirm whether systematic corrective action assumed to prove continual improvement securing that when confirm succession about result of corrective action, root cause is removed and reappearance of resemblant problem is prevented.

• Journal of the Korea Institute of Building Construction
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• v.24 no.2
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• pp.239-248
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• 2024

The adjustment in guidelines for quality certification of recycled aggregate permitted the Quality Control Manager of a company specializing in recycled aggregate quality certification to concurrently assume the role of Environmental Management Manager. Analysis of the outcomes from the 2023 recycled aggregate quality certification follow-up management audit conducted by the certification agency revealed that in 95 out of 242 cases, constituting approximately 39% of the total cases, individuals held concurrent positions. Following the regulatory revision, there has been a notable proliferation of concurrent roles across various enterprises. Concerns arose regarding the potential neglect of quality control for certified recycled aggregates in comparison to scenarios where individuals are solely responsible for specific duties related to quality and environmental management. Audit results encompassing six aspects, including waste management, were evaluated on a scale of 6 points. A comparative analysis was conducted between the outcomes of 147 cases managed by dedicated personnel, as previously practiced, and 95 cases managed by individuals with concurrent roles. Although the average score of the latter group was marginally lower, no statistically significant disparity was observed between the two groups. Consequently, apprehensions regarding the oversight of quality control stemming from the allowance of concurrent roles appear unfounded. Within the context of recent regulatory revisions, permitting concurrent roles in managerial capacities is deemed an appropriate relaxation of regulations.

• Korean Journal of Biological Psychiatry
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• v.17 no.1
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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.