• Journal of Advanced Navigation Technology
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• v.15 no.6
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• pp.1220-1227
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• 2011

According to the development of IT technology, life itself is becoming the change to Knowledge-based systems or information-based systems. However, the development of IT technology, the cyber attack techniques are improving. And DDoS a crisis occurs frequently, such as cyber terrorism has become a major data leakage. In addition, the various paths of attack from malicious code entering information in the system to work for your company for loss and damage to information assets is increasing. In this environment, the need to preserve the organization and users of information assets to perform ongoing inspections risk management processes within the organization should be established. Processes and managerial, technical, and physical systems by establishing an information security management system should be based. Also, we should be introduced information security product for protecting internal assets from the threat of malicious code incoming to inside except system and process establishment. Therefore we proposed enterprise and government information security enhancement scheme through the introduction of information security management system and information security product in this paper.

• Journal of the Korea Society of Computer and Information
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• v.17 no.6
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• pp.191-199
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• 2012

By the way, in light of the knowledge, even public institutions are paying much attention to the management of IT assets for achieving organizational goals. Recently, some public institutions adopt balanced scorecard for enhancing efficiency in operations and management of total administrations. To be interested, some key performance indicators(KPI) of the balanced scorecard reflect the three aspects of IT assets and their possible outcomes. The main focus of this study is to investigate whether there is positive effects of IT asset management through balanced scorecard at public institutions. Specifically, we selected and classified KPIs into different categories depending on three aspects of IT assets, internal process change, and organizational outcomes. To address relationships of KPIs among the categories, we specified each category and developed as a variable respectively. A middle-sized city provided us with 138 KPIs for the development of scales.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.257-269
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• 2021

Intellectual capital is becoming a crucial factor for a firm's long-term profit and performance in the knowledge-based economy as more firms identify their core competence as invisible assets rather than visible assets (Itami, 1987). The company was encouraged to measure financial and non-financial factors, including the customer perspective groups, the internal business process, learning and growth perspective, then to link all these measurements in a coherent system. This paper seeks to investigate the influence of intellectual capital elements on company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource-Based View (RBV) considers intellectual capital as resource and capability to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2017-2019. Results show that human capital directly has positive influences on innovation capital, customer capital, and process capital. Innovation capital has positive, but less significant influence on process capital, which in turn influences customer capital. Human capital and process capital also influence customer capital. Finally, customer capital contributes to performance. This study helps management to identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.275-283
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• 2022

This study aims to investigate the influence of internal factors on the bankruptcy risk of an enterprise through a sample of 439 companies listed on the Vietnamese stock exchange. The research collected secondary data from annual audited financial statements from 2008 to 2019 of listing companies. Using two different regression models with two dependent variables, six independent and control variables, we discovered that three of the model's six factors, namely return on total assets, current payment rate, and financial leverage, influence the risk of bankruptcy and account for 86.78% of the variations in firm bankruptcy risk. Financial leverage has the opposite effect on the Z-score index, increasing the risk of bankruptcy of listed firms. Return on total assets and current ratio have a positive impact on the Z-score index, reducing the risk of bankruptcy of listed companies. The findings also revealed that there is no evidence that the size of a corporation, its fixed asset investment ratio, or the size of an auditing firm have an impact on the Z-score index. These findings provide crucial evidence for business owners and managers, as well as shareholders making future capital investment decisions. Our findings can be applied to other businesses in Vietnam and similar jurisdictions.

• Journal of the Korea Computer Industry Society
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• v.2 no.10
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• pp.1355-1364
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• 2001

Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

• Management & Information Systems Review
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• v.33 no.1
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• pp.173-190
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• 2014

According to COSO(2013) "Internal control is a process that is designed to provide reasonable assurance that a firm can achieve its objectives, where differing aspects of internal control can be partitioned into operating objectives, reporting objectives, and compliance objectives." Internal control over financial reporting(ICFR) is focus on reporting objectives and includes that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Thus, firms with weak ICFR have negative a effect on Firm value because those firms are great likelihood of misappropriation and inefficiency decision. In this regard, this study investigates the association of ICFR with the likelihood of firm failure. Specially, I measure the characteristic of ICFR as disclosures of material weaknesses and operating personnel of ICFR. I identify the likelihood of firm failure as going-concern opinion issued in audit report. As result, I find that a higher probability of firm failure is positively associated with the material weakness in ICFR also I find that a higher probability of firm failure is negatively associated with experience and qualified CPA of personnel in ICFR.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.16 no.12
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• pp.2649-2656
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• 2012

Today, many enterprises have invested heavily for the part of information security in order to protect the internal critical information assets and the business agility. However, there is a big problem that big budget and too many manpower are needed to set the internal corporate network up to the same high level of defense for all of part. On the distributed enterprise networks in this paper, a defense model for effective and rapid response on the IP spoofing attack was designed to protect the enterprise network through the exchange of information between the trust hosts when an attacker attacked any target system using other trusted host.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.7 no.3
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• pp.558-575
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• 2013

The purpose of a data leakage prevention system is to protect corporate information assets. The system monitors the packet exchanges between internal systems and the Internet, filters packets according to the data security policy defined by each company, or discretionarily deletes important data included in packets in order to prevent leakage of corporate information. However, the problem arises that the system may monitor employees' personal information, thus allowing their privacy to be violated. Therefore, it is necessary to find not only a solution for detecting leakage of significant information, but also a way to minimize the leakage of internal users' personal information. In this paper, we propose two models for representing the level of personal information disclosure during data leakage detection. One model measures only the disclosure frequencies of keywords that are defined as personal data. These frequencies are used to indicate the privacy violation level. The other model represents the context of privacy violation using a private data matrix. Each row of the matrix represents the disclosure counts for personal data keywords in a given time period, and each column represents the disclosure count of a certain keyword during the entire observation interval. Using the suggested matrix model, we can represent an abstracted context of the privacy violation situation. Experiments on the privacy violation situation to demonstrate the usability of the suggested models are also presented.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.2
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• pp.119-129
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• 2020

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.