• Journal of Digital Convergence
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• v.11 no.8
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• pp.95-108
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• 2013

Agile development methods regards an interaction among software developers, operating softwares, and cooperation with customers as its main value. Most of the developing processes undergo a procedure called tailoring to meet the relevant project. Yet, in reality, projects run in disorder due to their overlap with other methods and management processes. As a result, the advantages of agile process cannot be fully used. So, the information system audit has an important role to detect these problems and improve the qualities of agile application projects. Also, researches should be conducted on Agile-based Iformation System Audit Model in order to enhance the effectiveness of agile projects. This paper suggests a model for an information system audit that applied agile developing methods. This model proposes audit domains and check lists for agile-based information system. In order to verify the suitability of the suggested model, more than 89.3% of the checklists were verified as suitable in all domains.

• Management & Information Systems Review
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• v.7
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• Korean Management Science Review
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• v.30 no.2
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• pp.107-116
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• 2013

Climate changes and environmental pollution recently became a matter of global interest. Korean government established low carbon green growth act in the light of international environment regulation and started demonstration certificate project for GMS (Green Management System). We aim to explore audit data resulted from demonstration companies that pursued the GMS certificate. The demonstration companies are consisted of 11 companies that a certification body L gave the certificate. The audit data results were formed by minor nonconformities detected in the field evaluation based on GMS standards, KS I 7001/2 : 2011. We found out significant differences for minor nonconformities between types of industry and between major clauses of Part 1 and Part 2 in GMS standards. We make an effort to figure out the implication of causes of the significant differences. These results are expected to contribute to understand GMS operation situations and are utilized as a reference for energy management, social responsibility, and green gas reduction.

• 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.

• KIPS Transactions on Software and Data Engineering
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• v.5 no.5
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• pp.203-208
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• 2016

Information system audit is the requirement to configure the information system successfully. However, there is a problem with reduction of efficiency in the audit work when the system capacity is growing up. In the subsidiary field of information system audit, there is the same problem. In this paper, we will focus on the database audit, and implement an SQL audit tool in order to improve the performance of a database. During the designing phase of the SQL audit tool which aim to improve the performance of a database, we have analyzed the requirements of SQL audit work. Based on the aforementioned them, the process of the SQL audit tool has been designed with SQL audit features in accordance with information audit process. During the implementation phase, we have implemented 3 main function modules according to the output of the design phase. The main modules we implemented are the audit job definition module, audit job executing module and result reporting module. With the implemented tool, it applied to an Electric Power Corporation project in China and compared with other tools that are able to use SQL audit. In this paper, the implemented SQL audit tool is able to perform the general SQL audit work and to reduce the cost of the audit work for database performance and to raise the accuracy of result and to apply the extended inspection rule which need to use SQL parsing.

• Asia pacific journal of information systems
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• v.9 no.3
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• pp.111-126
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• 1999

Current audit reports on IS development projects provide useful information to stakeholders but have such limitations as the lack of quantification of audit results and the insufficient recommendations on success factors. The purpose of this study is to solve these limitations, leading audit reports to become of future-oriented contents and form. This research was conducted through the logical inference from the review on the related literature, the analysis of audit reports from 1996 to 1998, and the collection of data from interviews and questionnaires with IS auditors. As a result of the study, eighteen success factors were identified for the development of IS projects, including the adequate composition of the system development team, the degree of project manager's cooperation with the client organization, and the timing of decision making.

• Journal of KIISE
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• v.42 no.4
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• pp.468-474
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• 2015

Corporations should make efforts to recognize the importance of projects, identify their failure factors, prevent risks in advance, and raise the success rates, because the corporations need to make quick responses to rapid external changes. There are some previous studies on success and failure factors of projects, however, most of them have limitations in terms of objectivity and quantitative analysis based on data gathering through surveys, statistical sampling and analysis. This study analyzes the failure factors of projects based on data mining to find problems with projects in an audit report, which is an objective project evaluation report. To do this, we identified the texts in the paragraph of suggestions about improvement. We made use of the superior classification algorithms in this study, which were NaiveBayes, SMO and J48. They were evaluated in terms of data of Recall and Precision after performing 10-fold-cross validation. In the identified texts, the failure factors of projects were analyzed so that they could be utilized in project implementation.

• Journal of Information Technology Services
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• v.14 no.4
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• pp.105-120
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• 2015

Enterprise should determine the adoption and utilization of information systems would be a great help to increase management performance. So, it maintains continually the budget and the investment for informatization. However, there is a limit to clarify whether the investment in informatization is contributed to create business opportunities through corporate competitiveness certainty or not. We tend to recognize the information system as a simple means to support common business rather than being used to achieve the company's business performance and to remain competitive. It is not an easy problem for the quantitative evaluation and analysis on the effect of intangible, such as management performance measurement by introducing computerization project. Informatization level evaluation model for the harsh business environment, specifically the Small and Medium Enterprise is lacking. In this paper, we proposed the audit evaluation model of an Small and Medium Enterprise informatization level based on system quality, information quality, user satisfaction, and IT business contribution. The proposed audit evaluation model was evaluated in the information system users, and verified the suitability throughout the survey of the audit professionals.

• Journal of the Korea Society of Computer and Information
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• v.17 no.10
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• pp.203-216
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• 2012

For the successful operation of the current organization, the importance of the information system is further increasing, and audit for the information system construction is also spreading according to the mandatory of information system audit. However our country's information system audit still does not deal with various risks and the improvement plan of it is desperately needed since bad practices are often happened while performing audit for the various information system projects. Therefore, this paper proposed improved review items for the quality improvement of information system construction by analysing data of information system audit projects and risk occurrence projects that are performed by the domestic large SI company during four years. In addition, this paper verified the effectiveness of the improved review items proposed in this paper by applying them to actual information system project examples.

• Proceedings of the Korean Information Science Society Conference
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• 2007.06a
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• pp.47-48
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• 2007