• 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.

• Fire Science and Engineering
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• v.27 no.6
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• pp.115-121
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• 2013

Industrial facilities are becoming bigger and more up to date, And a kind of the hazardous material used in the industrial filed is diversified. Therefore, serious accidents such as leakage of toxic materials, fire and explosion, is continuously occurred. There is Process Safety Management (PSM) system of the several preventive systems, but it is supposed to be a limitation to ensure safety or huge PSM industrial sites where have potential to catastrophically invisible and unexpected risks because it is still being managed by instruction and inspection of authority having jurisdiction other than self-regulating management differing from the primarily aim of PSM system. To verify safety management system of work-place, supplementation of existing system is urgently required. In this study, it suggests that PSM self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-audit be emphasized significantly analyzing problems of the current systems for enhancing self-control safety through efficient self-audit management and improving the existing system and improving the existing as verifying the system there of, as well as studying methods which can support institutionally.

• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.84-99
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• 2011

As the integrated and large-scale information is extended due to an advanced information system, a possibility of leaking out privacy increases as the time passes by. As a result, the necessity of using a privacy impact assessment (PIA) is emphasized because it can analyze and minimize the element of invasion of privacy. However, an essential audit for personal information protection is not fulfilled because most of the information system audit supervises over physical, managerial, and technical security items of system architecture area so that general items are the only things being checked. Consequently, this paper proposes that in order to minimize the invasion of personal information, the privacy impact assessment should be done. It also presents a procedure and method of personal information protection audit according to the result of the assessment. After applying the suggested method to two projects, it was confirmed that the improvements for protecting personal information were drawn from this paper.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.16
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• pp.6571-6574
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• 2014

Background: Alcohol is well established as a risk factor for cancer development in many organ sites. To assess the reliability and validity of the Alcohol Use Disorders Identification Test - Consumption (AUDIT-C) for detecting alcohol use disorders or risky drinking in Japanese adults the present study was conducted. Materials and Methods: A test-retest method was applied with a 2-week interval with 113 health care employees. The k coefficient, Cronbach's coefficient alpha, Spearman's correlation coefficient, and intraclass correlation coefficient (ICC) were determined and the validity of the AUDIT-C was analyzed using the data from a nationwide survey on adult alcohol use conducted in 2008 (n=4,123). Results: The reliability of the AUDIT-C score was high (${\kappa}$ coefficient=0.63, Cronbach's alpha=0.98, correlation coefficient=0.95, and ICC=0.95). According to the likelihood ratio and Youden index, appropriate cutoffs for the AUDIT-C were ${\geq}5points$ in men and ${\geq}4$ points in women. The sensitivity and specificity of these cutoffs for identifying ${\geq}8$ points on the AUDIT were 0.88 and 0.80, respectively, for men (positive likelihood ratio [LR+]=4.5) and 0.96 and 0.87, respectively, for women (LR+=7.7). The sensitivity and specificity of the cutoffs for identifying ${\geq}12$ points on the AUDIT were 0.90 and 0.84, respectively, for men (LR+=5.8) and 0.93 and 0.94, respectively, for women (LR+=15.8). The sensitivity and specificity of the cutoffs for identifying ${\geq}16$ points on the AUDIT were 0.93 and 0.80, respectively, for men (LR+=4.7) and 0.92 and 0.98, respectively, for women (LR+=55.6). With higher scores on the AUDIT, the specificity decreased and false-positives increased. The appropriate cutoffs for identifying risky drinking were the same for both genders. Conclusions: The reliability and validity of the AUDIT-C are high, indicating that it is useful for identifying alcohol use disorders or risky drinking among the general population in Japan, a group at high risk of cancer development.

• Journal of Service Research and Studies
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• v.11 no.1
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• pp.45-58
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• 2021

Requirements engineering can be seen as proceeding with various processes and activities such as extraction, analysis, specification, management, and verification without temporal and spatial constraints in the development environment of information systems that are becoming large and decentralized. Developing requirements well and conducting continuous evaluation and management is the shortcut to success in project management, and it is recognized as a very important matter in relation to requirements in the information system audit. When we conduct information system audit and conducting projects subject to audit, we need to improve the required engineering aspect. Therefore, this study derives inspection items suitable for the target project by referring to the audit inspection manual and audit inspection guide when conducting the current audit, and relates to the required engineering aspect among the contents of the inspection guide for each business type that is the basis for deriving the inspection items were derived for each audit point/audit area for the project management and quality assurance project type corresponding to the inspection items. The suitability of the extracted occupation items was verified through a questionnaire survey by experts.

• Hwankyungkyoyuk
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• v.21 no.4
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• pp.1-11
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• 2008

The purpose of this study is to evaluate an environmental education model school and to devise proper plans for school management through the school eco-audit. The results of this study are as follows. Firstly, environmental education model school is analysed from view point of planning and executing. So that, environmental education model school put emphasis on executing rather than planning. It requires to emphasis planning, for example, establishing environment management system, ecological measures, environment reporting. Secondly, environmental education model school is in the incipient stage as the environment prevention. The preparation for planning is inefficient compared to the ecological pretest of school eco-audit. In the aspect of ecological measures and education, the participant of all the school staff is unsatisfactory. In conclusion, the school eco-audit could be presented as a key role for establishing basic organizational conditions, ecological measures and education for sustainable development, It is necessary to drive environmental education model school to achieve extended effect for sustainable society.

• Journal of Korea Ship Safrty Technology Authority
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• s.28
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• pp.36-45
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• 2010

While the vessel become bigger and high speed, navigational passages become narrow due to an enlargement of all sorts of new ports, sea-crossing bridges and anchorages, leading to the high probability of marine accidents. Furthermore, a constant increase in the maritime transportation and the traffic volume on the sea led to a variety of sea traffic environments and it is a trend for the demand for the sea transportation environment to increase steadily. At this point of time, the Ministry of Land, Transport, and Maritime Affairs introduced the Korea Maritime Safety Laws evaluating the degree that The Safety Audit System for maritime transport, which evaluates the degree that all kinds of port facilities installed temporarily or installed into navigational passages, and the installations and repair constructions of S.O.C. facilities affect ships' traffic safety, was introduced through Korea Maritime Safety Laws and went into effect from November 28th, 2009. This study was performed to introduce an outline including the concept and purpose of the Maritime Safety Audit(MSA) system for maritime transport and the technological guidelines for scientific and standardized enforcement, thereby analyzing the system.

• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• The Journal of KAIRB
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• v.5 no.1
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• pp.14-20
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• 2023

Purpose: To obtain fundamental data on selection tools for an internal audit and develop a new guideline. We scored the indicated points from the internal audit, identified the research progress and problems that occurred, and confirmed the validity of the risk factors involved. Methods: Of the 63 internal audits conducted by Keimyung University Dongsan Hospital from 2014 to 2021, we analyzed 55 clinical trials with an inspection checklist. We excluded 8 that failed to transfer data and refused to comply with the internal audit. The statistical summary of the collected data was verified and interpreted by using frequency analysis and a chi-square test. Result: Of total 55 cases included in the internal audit, sponsor-initiated trial (SIT) was 63.6% (vs. investigator-initiated trial [IIT]), clinical trial for investigational drug was 71.0% (vs. nonclinical or clinical trial for investigational device), domestic multicenter trial was 60.0% (vs. single center or multinational multicenter trial), and trial requisition for MFDS approval was 69.1% (vs. exception for MFDS approval). The 10 areas of the clinical trial inspection checklist (reports, protection of subjects, compliance with protocols, records, management of investigational drug and/or device, delegation of duties, qualification of investigators, management of specimen, contract-agreement and approval of protocols, and preservation of recorded documents) were weighted between 2 to 5 points. The average of the total points was 16.09±13.2 and 20 clinical trials were above the average. As a result of comparing the average of the total points weighted by year, the highest score was in 2020. The 4 factors that play significant roles in determining the internal quality were (1) principal subjects that initiated the clinical trials (p=0.049), (2) type (p=0.003), (3) phase of clinical trials (p=0.024), and (4) number of registered subjects reported at the time of continuing deliberation (p=0.019). Of the 10 areas of the clinical trial inspection checklist, 'record' was the most inappropriate and insufficient. We found more indicated points; the quality of performance declined in IIT, nonclinical trials, and other clinical trials that were not in phase I1-IV4, and the study of more than 30 registered subjects at the time of continuing review. Conclusion: If an institution has an internal audit selection tool that reflects the aforementioned risk factors, it will be possible to effectively manage high-risk studies; thereby, contributing to an efficient internal audit and improving the quality of clinical trials.

• Journal of the Korea Society of Computer and Information
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• v.19 no.9
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• pp.85-91
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• 2014

Encryption is a method to convert information to no-sense code in order to prevent data from being lost or altered by use of illegal means. Audit logging creates audit log of users' activities, exceptions, and information security events, and then conserves it for a certain period for investigation and access-control auditing. Our paper suggests that confidentiality and integrity of information should be guaranteed when transmitting and storing important information in encryption. Encryption should consider both one-way encryption and two-way one and that encryption key should assure security. Also, all history related to electronic financial transactions should be logged and kept. And, it should be considered to check the details of application access log and major information. In this paper, we take a real example of encryption and log audit for safe data transmission and periodic check.