• 제목/요약/키워드: Operation Audit

검색결과 93건 처리시간 0.026초

정보시스템 감리프레임워크 구축 및 운영 방안 (The Method of Construction and Operation for Information System Audit Framework)

  • 심승배;최헌준
    • 한국IT서비스학회:학술대회논문집
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    • 한국IT서비스학회 2003년도 추계학술대회
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    • pp.383-389
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    • 2003
  • 정보시스템의 효과적인 개발 및 운영을 지원하기 위한 활동에는 품질 보증, 감리 등이 있다. 이중에서 감리는 정보시스템의 전체 개발 수명주기에 걸쳐서 시스템의 품질을 개선시키기 위한 핵심활동이라고 할 수 있다. 현재 공공 정보시스템 감리는 기존의 정보시스템감리기준(정보통신부고시제1999-104호)를 활용하여 수행하고 있지만, 감리영역이나 점검사항이 현재 IT 환경과 맞지 않고 실제 감리에 적용하기 어렵다. 또한, 정보시스템 개발수명주기에 걸쳐서 감리를 수행해야함에도 불구하고, 현실은 그렇지 않으며 수명주기별 감리기준도 명확하지가 않다. 본 연구에서는 ISACA(Information Systems Audit and Control Association)의 COBIT(Control Objectives for Information and related Technology)와 IT 관련 국제 표준들을 벤치마킹하여 정보시스템 감리프레임워크를 제시하였고, 이의 운영 및 활용 방안을 제안하였다.

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A Study on the Observer Training and Implementation for Effective Normal Operation Safety Survey (NOSS)

  • Choi, Jin-Kook;Choi, Se-Jong
    • 한국항공운항학회지
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    • 제29권2호
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    • pp.111-116
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    • 2021
  • Normal Operation Safety Survey (NOSS) is a safety management tool used by air traffic control organizations to measure data related to threats and errors to proactively prevent accidents before they occur. NOSS was developed to be applied to the air traffic control field according to the concept of Line Operation Safety Audit (LOSA) conducted by airlines to reduce human errors in the cockpits. Safety management based on data is crucial for the prevention of control-related accidents, and the competency of observers for this is important for the successful implementation of NOSS. Based on LOSA implementation experiences and expert interviews, this paper introduces the international NOSS methods and discusses the key factors required for effective observation and the implementation methods and implications of NOSS observer training.

위절제술환자의 간호실무표준 사용이 간호의 질에 미치는 영향 (A study of the impact of using a nursing care standards on the quality of nursing care in gastrectomy patients)

  • 우영자
    • 간호행정학회지
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    • 제2권2호
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    • pp.97-107
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    • 1996
  • Nursing standards determine the type and extent of services that are delivered to the patients and define quality care and communicate the institution's expectations of care. Thus, taking the standard of care and incorporating it into a welldefined indicator of excellent patient care becomes one of the first activities in setting up the nursing service's quality assurance process. The purpose of this study was to determine the impact of using a nursing care standards for the quality of nursing care in gastrectomy patients. The subjects were composed of fourty-two under going gastrectomy patients with stomach cancer in general surgery nursing care unit of K University Hospital in Pusan. The data was collected from January 3 to April 13,1996. The subjects were divided into a control group - those admitted from Jan.3 to Feb.12 and an experimental group those admitted from Feb.18 to April 13. The instruments used for this study were a nursing care standards in gastrectomy patients developed by the investigator and an evaluation tool for the quality of nursing care in abdominal surgery patients developed by Byoung-Sook Lee in 1995. The data was analized by means of chi-square test, t-test and Cronbach-alpha test with the SAS System. The result was as follows : The hypothesis, that scores of the quality of nursing care in the experimental group would be higher than that of the control group. was supported(t=-6.12, p=0.00). The detailed results of each standards of evaluation tool were as follows : The mean score of the experimental group was significantly higher than that of the control group in audit standard 1:'Collection of basic data of the patients', (t=-3.76, p=0.00). The mean score of the experimental group was significantly higher than that of the control group in audit standard 2 : 'Defining nursing diagnoses(or nursing problems)', (t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit standard 3:'Estabilishment of nursing care plan according to nursing diagnoses(or nursing problems)',(t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit stndard 4:'Implimentation of nursing care plan', (t=-2.38, p=0.01). The mean score of the experimental group was significantly higher than that of the control group in audit standard 8 : 'Increase of the knowledge of health related to surgery',(t=-2.40, p=0.01). No significant differences between the mean scores of the experimental group and that of the control group in audit standard 5 : 'Recover and maintain of the physical function', audit standard 6:'Prevention of the post-operative complication', audit standard 7 : 'Decrease of discomfort caused by operation', and audit standard 9 : 'Patient satisfaction in nursing care' were found. The standards of evaluation tool were devided into two dimension. One was process dimension which contains four standards(audit standard 1 to 4), the other was outcome dimension which contains five standards(audit standard 5 to 9). The mean score of the experimental group was significantly higher than that of the control group in process dimension (t=-12.30, p=0.00), but no significant difference between the mean scores of the experimental group and that of the control group in outcome dimension was found. From these results, it is concluded that using a nursing care standards in gastrectomy patients promotes quality of nursing care and nursing care standards of various fields are necessary for effective nursing care.

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항공교통관제사와 조종사 인적오류의 연계성 (Association of Human Error on Air Traffic Controller and Pilot)

  • 문우춘;최연철;양한모
    • 한국항공운항학회지
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    • 제16권4호
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    • pp.35-40
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    • 2008
  • There are many studies indicate that human is one of the major contributing factors to the aviation accident. To this end, the Human Factor of pilots and in flight operations has been a popular subject to be studied, however, not of the air traffic controllers. Recently, some States have started studying Human Errors in Air Traffic Control field, removal of the potential errors in advance and prevention of the similar errors. This study analyzed Human Errors in air traffic control in terms of LOSA of airlines, which has been actively studied. This study will contribute to safe Flight Operation and Air Traffic Control.

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중국의 정부감사와 기업의 관리효율성 : 중국 중앙기업 상장자회사 분석 (China's Government Audit and Governance Efficiency of Companies: Analyses of Listed Companies Controlled By China's Central State-Owned Enterprises)

  • 최국현;손권
    • 국제지역연구
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    • 제22권4호
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    • pp.55-75
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    • 2018
  • 중국은 국민 경제 주력인 중앙기업이 일반 국유기업이나 민영기업과 달리 대부분 국가 정책적 영향을 받는 산업의 기업이다. 국유기업 시장화 개혁과정 중 중앙기업의 지주회사는 대부분 국가 경제발전과 안전보장에 대한 영역에 집중되어 있다. 이에 따라 중앙기업 지주회사의 경영성과는 국유자본 분포, 자본의 규범적 운행, 높은 수익과 자본안전의 유지 등에 막대한 영향을 미치고 있으며 정부 감사가 중앙기업의 지주 상장회사에 대한 관리와 감사를 강화시켜 국유자산 유출을 방지하고 국유자산의 가치를 증가 지킬 수 있다. 정부감사는 부패 척결, 재정적 금융안전유지 등에 중요한 역할을 할 수 있을 뿐만 아니라, 상장기업의 회계 안전성 및 회계투명성 등을 개선 할 수 있다. 정부감사는 중앙상장기업의 경영 성과를 향상시킬 수 있고 국유자본 안전의 보장, 국유자산 유출 방지, 국유 자산의 가치를 증가 시킬 수 있을 것으로 기대되나, 기존연구는 중국의 정부감사와 중앙상장기업의 경영성과나 관리효율 간의 관계에 대한 분석이 부족한 상황이다. 본 논문은 2010~2017 년 중앙상장기업을 표본으로 회사관리이론과 공공수탁경제책임이론을 사용하여 정부감사가 중앙상장기업의 관리효율에 미치는 영향을 분석하였다. 연구결과 중앙상장기업의 경영성과가 나쁠수록 정부감사를 받을 가능성이 커지며 정부감사가 중앙기업의 관리 효율을 향상시킬 수 있는 것으로 나타났다. 이는 중국의 정부감사가 중앙상장기업의 경영목표를 달성하고, 경영효율을 제고하는 수단으로서 의미있는 역할을 수행하고 있음을 시사한다.

경험적 베이즈 방법에 의한 공용중인 고속도로 교통안전진단사업의 효과평가 (Evaluation of Road Safety Audit on Existing Freeway by Empirical Bayes Method)

  • 문승라
    • 한국도로학회논문집
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    • 제14권2호
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    • pp.117-129
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    • 2012
  • 도로교통 안전진단은 도로의 계획 및 설계단계에서부터 교통사고가 발생할 수 있는 요소를 찾아내 미리 개선하고 건설 후 운영단계에도 도로구조나 안전시설이 사고방지에 적정한지를 평가하는 예방적 차원의 안전성 강화 제도이다. 이 제도는 2000년대 초에 우리나라에 소개된 이래 다양한 사업이 진행되어 왔고 법제화되었으며, 사업의 지속화를 위해 현재까지 진행된 사업에 대한 평가가 필요한 시점이다. 이러한 필요성에 따라 본 연구에서는 공용중인 고속도로의 교통안전진단사업에 대한 효과 평가를 수행하였다. 연구의 공간적 범위는 영동고속도로이며 2005년과 2006년도에 시행된 안전진단사업에 대해 전후 2년을 평가기간으로 하여 분석하였다. 평가방법은 관찰적 사전 사후 평가방법 중 경험적 베이즈 방법을 적용하였다. 효과평가 결과 사업이 시행된 대부분의 구간에서 개선효과가 있는 것으로 나타났으나 일부 구간에서는 효과가 없거나 미미한 것으로 나타났다. 이를 각 구간별 개선조치 내용과 비교하여 검토한 결과 해당 구간에 여러 개선조치가 시행된 경우 효과가 양호하게 나타났으며, 효과가 나타나지 않는 구간은 개선조치가 적거나 단일한 경우가 일반적이었다. 이러한 결과를 바탕으로 개선효과가 나타나지 않는 구간에 대해서는 구체적인 분석과 대응책 마련이 가능할 것이다. 또한 향후 공용중인 고속도로 안전진단사업의 사업내용 및 방향설정 등에 참고로 활용될 수 있다.

국내 임상시험 및 대상자 보호프로그램 도입 현황과 안전관 리체계에 대한 설문조사 연구 (A Survey on the Current Status of Human Research Protection Program Settlement and Subject Protection Activities in Korea)

  • 박신영;조수진;서경정;김진석
    • 대한기관윤리심의기구협의회지
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    • 제3권2호
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    • pp.28-36
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    • 2021
  • Purpose: The purpose of this study is to assess the status of the Human research Protection Program (HRPP) within a hospital or a research institute in Korea. Methods: Survey was conducted during June 12th-21th 2019. Survey was distributed to the members of Korean Association of IRB (KAIRB) through each IRB office. Descriptive statistics were performed using SPSS ver. 26. Results: A total of 86 people responded, and 75 (87.0%) answered that they have perceived the HRPP. Seventy out of 86 respondents (81.4%) were conducting internal audit, several institutions were operated simultaneously the other form of audits such as IRB audit, system audit. Regarding the management of Suspected Unexpected Serious Adverse Reaction (SUSAR), 62.8% answered that they have regulation that can decide to suspend the study when there is a risk to subject safety. Among the respondents, 66.3% performed 'Help desk.' Conclusion: In this study, we assessed the current status of HRPP operation at each research institution based on Ministry of Food and Drug Safety (MFDS) HRPP guidelines. The HRPP accredited institution operated the subject protection activities according to this program, and even if the HRPP was not officially operated, the related activities were conducted focusing on the cases that could have a significant impact on the safety of research subjects. In order to ensure the quality of domestic clinical trials and to stably establish the HRPP, efforts at the individual institution level will be required.

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월성1호기 계속운전 경년열화 규제기술 개발 (Development of Regulatory Technology on Aging for Continued Operation of Wolsong Unit 1)

  • 김홍기;송명호;노승환;김세창
    • 한국압력기기공학회 논문집
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    • 제7권4호
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    • pp.57-62
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    • 2011
  • As NPPs' operating times increase, the integrity of nuclear components is continually degraded due to aging effects of systems, structures and components. In addition, for the case of continued operation beyond design life, additional aging effects occurred during the extended operating period lead to more degradation of the integrity of nuclear components. Therefore, it is very important to mange and evaluate the aging to secure the safety of NPPs. Wolsong unit 1 is approaching to its design life of 30 years in 2012. The license renewal documents for continued operation of Wolsong unit 1 Is under reviewing now. In this paper, regulatory technologies for continued operation of Wolsong unit 1 developed by KINS will be introduced. That technologies include the safety review guidelines, regulatory guides for aging management program and regulatory program for audit calculation.

Antecedents and Consequence of Governance Characteristics, Earnings Management, and Company Performance: An Empirical Study in Iraq

  • AHMED, Mohammed Ghanim;GANESAN, Yuvaraj;HASHIM, Fathyah
    • The Journal of Asian Finance, Economics and Business
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    • 제8권8호
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    • pp.57-66
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    • 2021
  • The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

정량화된 운영점검표를 활용한 정보시스템 운영감리의 개선 연구 (A Study on the Improvement of the Operation Audit Through Quantitative Operation Check Sheet)

  • 성인룡;이돈희
    • 한국IT서비스학회:학술대회논문집
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    • 한국IT서비스학회 2010년도 춘계학술대회
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    • pp.452-457
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    • 2010
  • 정보시스템 운영은 연속성, 장애에 대한 민감성 등 정보시스템 구축과는 다른 특성을 많이 가지고 있어 감리방법에 있어서도 새로운 방법이 필요하다. 본 논문은 정량화된 운영점검표를 제시함으로써, 운영감리의 객관성과 신뢰성을 확보하고, 감리결과를 정량화하며, 타 운영사례나 과거 운영 상태와의 비교를 가능케 하여, 감리의 품질과 운영감리의 효용성 향상에 기여하고자 하였다. 시스템 운영 정보시스템 감리지침의 기본점검항목을 기준으로 13가지 기본점검항목을 도출하였고, 각 기본점검항목 별로 현재 운영상태가 어떤 수준인지를 평가할 수 있도록 하였으며, 전문가 인터뷰와 현장적용을 통하여 검증하였다.

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