• 제목/요약/키워드: audit environment

검색결과 152건 처리시간 0.023초

Shadow IT를 고려한 새로운 관리체계 도입에 관한 연구 (A Study on the New Management System Considering Shadow IT)

  • 유지연;정나영
    • 한국IT서비스학회지
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    • 제15권3호
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    • pp.33-50
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    • 2016
  • In a dynamic IT environment, employees often utilize external IT resources to work more efficiently and flexibly. However, the use of external IT resources beyond its control may cause difficulties in the company. This is known as "Shadow IT." In spite of efficiency gains or cost savings, Shadow IT presents problems for companies such as the outflow of enterprise data. To address these problems, appropriate measures are required to maintain a balance between flexibility and control. Therefore, in this study, we developed a new information security management system called AIIMS (Advanced IT service & Information security Management System) and the Shadow IT Evaluation Model. The proposed model reflects a Shadow IT's attributes such as innovativeness, effectiveness, and ripple effect. AIIMS consists of five fields: current analysis; Shadow IT management plans; management process; education and training; and internal audit. There are additional management items and sub-items within these five fields. Using AIIMS, we expect to not only mitigate the potential risks of Shadow IT but also create successful business outcomes. Now is the time to draw to the Light in the Shadow IT.

한국성인의 건강행위와 구강건강행위가 치주조직병자율(CPI)에 미치는 영향 (The Effect of Health Behavior and Oral Health Behavior on Community Periodontal Index in Korean Adult)

  • 복혜정;안분숙;이희성
    • 보건의료산업학회지
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    • 제7권2호
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    • pp.93-100
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    • 2013
  • This study sought to explore the relationships between health behavior, oral health behavior and community periodontal index away the adult in korea. The date of 'The fifth korean national health and nutrition examination survey 2010' was analyzed for this study. The questionnaire was measured regarding health behavior, oral health behavior, community periodontal index and socio-economic characteristics. For statistical analysis, the SPSS 19.0 for Windows was used. We determined frequencies, percentage and determining statistical significance using multiple regression analysis. General characteristics showed differences in community periodontal index associated with residence, gender, age, income level, education, division of basic livelihood security. Health behavior showed differences in community periodontal index associated with smoking, AUDIT. Oral health behaviors showed differences in community periodontal index associated with dental care treatment, utilization of dental hospitals, dental check up, tooth brushing, use oral health supplies. In conclusion, in order to reduce community periodontal index of the adult, the importance and needs of periodontal status should be emphasized. periodontal status related education and program for the adult should be operated.

Selection of Energy Conservation Measures for Building Energy Retrofit: a Comparison between Quasi-steady State and Dynamic Simulations in the Hands of Users

  • Kim, Sean Hay
    • KIEAE Journal
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    • 제16권6호
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    • pp.5-12
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    • 2016
  • Purpose: Quasi-steady state simulations have played a pivoting role to expand the user group of simulation to design engineers and architects in Korea. Initially they are introduced in the market as a building energy performance rating tool. In domestic practice, however, quasi-steady state simulations seem to be regarded as a de facto simulation only available for energy retrofit. Selection of ECMs and economic feasibility analysis are being decided through these tools, which implies that running these tools has become a norm step of the Investment-grade Audit. Method: This study aims at identifying issues and problems with the current practice via test cases, analyzing the reasons and opportunities, and then eventually suggesting proper uses of quasi-steady state and dynamic simulations. Result: The functionality of quasi-steady state simulations is more optimized to the rating. If they are to used for energy retrofits, their off-the-shelf functions also need to be expanded for customization and detailed reports. Yet their roles may be limited only to the go/no go decision; because their algorithms are still weak at precisely estimating energy and load savings that are required for making investment decisions compared to detailed simulations.

패턴 추출 에이전트를 이용한 분산 침입 탐지 시스템 모델 설계 및 성능 평가 (Design and Performance Evaluation of Attributed Intrusion Detection System Model using Pattern Extracting Agent)

  • 정종근;편석범;이윤배
    • 대한전자공학회논문지TE
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    • 제37권5호
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    • pp.117-124
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    • 2000
  • 최근 세계적으로 유수한 인터넷 사이트들의 해킹으로 인해 네트워크 보안의 중요성이 강조되고 있다. 네트워크 보안을 위해 방화벽보다는 좀 더 신뢰성이 높은 네트워크 및 시스템에 대한 보안 솔루션으로 침입 탐지 시스템(Intrusion Detection System)이 차세대 보안 솔루션으로 부각되고 있다. 본 논문에서는 기존 의 IDS의 단점이었던 호스트 레벨에서 확장된 분산환경에서의 실시간 침입 탐지는 물론 이 기종간의 시스템에서도 탐지가 가능한 새로운 IDS 모델을 제안·설계하였다. 그리고, 프로토타입을 구현하여 그 타당성을 검증하였다. 이를 위해 서로 다른 이 기종에서 분산 침입 탐지에 필요한 감사 파일을 자동적으로 추출하기 위해 패턴 추출 에이전트를 이용하였다.

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국가정보화의 통합적 관리체계를 위한 역할 모형에 관한 연구 (A Study on the Role Model of an Integrated Management System for Government Informatization)

  • 임성묵
    • 한국국방경영분석학회지
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    • 제32권1호
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    • pp.159-175
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    • 2006
  • 본 연구에서는 우리나라 차세대 전자정부 추진 목표로 완전 통합 단계의 달성을 상정하고, 그 방안으로 국가정보기술원의 역할모형을 제시하였다. 국가정보기술원은 정부가 추진하는 모든 정보화사업이 일관성 있고, 효율적으로 진행될 수 있도록, 국가정보화에 필요한 전반적인 기능들을 섭렵하여 지원하는 전담기관으로, 정보화기획, 정보화사업관리, 정보자원 운영, 국가표준관리, 감리 및 평가 등의 기능을 수행한다. 본 연구에서 제시된 국가정보기술원의 역할 모형은 정부의 정보자원 관리운용체계를 혁신하고, 유지하는데 필요한 기능을 충분히 수행할 수 있을 것으로 기대된다.

Effect of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Vietnamese Commercial Banks

  • TRAN, Quoc Thinh;LAM, To Trang;LUU, Chi Danh
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.327-333
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    • 2020
  • Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

축산물가공장 HACCP system 평가방법 개선방안 (Suggestions for a better HACCP system assessment in livestock product processing plants)

  • 홍종해;이성모
    • 한국동물위생학회지
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    • 제34권4호
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    • pp.441-448
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    • 2011
  • According to the Korean government policy of expanding HACCP system application to food chain from farm to meat market, the importance of HACCP assessment to keep balance among the certified HACCP plants is urged. The objective of this study is to recommend more effective HACCP assessment methods. We reviewed major foreign countries HACCP implementation policy focused on the audit system, and compared with the Korean HACCP assessment system. We found that the checklist guidelines of prerequisite program were not enough for precise evaluation and many of the items were not directly related to the risk occurrences. And current rating grade for each items and judgments were inadequate to induce non-compliances and corrections for better HACCP implementation. We suggest revision points as follows; (1) checklists should be revised and reorganized according to the possibility of risk occurrences, (2) all the items should be supported by detailed guidelines for more objective inspection, (3) non-compliances identified must be reconfirmed after correction, (4) the items for HACCP plan should be divided into an accreditation inspection and a regular inspection, (5) rating grade 'high', 'medium', 'low', 'failure' was better for indicating non-compliances.

지속가능한 생태도시 및 생태마을에서의 거주자의 역할 (The Role of Residents for the Sustainable Ecopolis and Ecovillage)

  • 곽인숙
    • 대한가정학회지
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    • 제39권6호
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    • pp.109-122
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    • 2001
  • This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.

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Cloud-Based Accounting Adoption in Jordanian Financial Sector

  • ELDALABEEH, Abdel Rahman;AL-SHBAIL, Mohannad Obeid;ALMUIET, Mohammad Zayed;BANY BAKER, Mohammad;E'LEIMAT, Dheifallah
    • The Journal of Asian Finance, Economics and Business
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    • 제8권2호
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    • pp.833-849
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    • 2021
  • Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

Identifying and Solving Gaps in Pre- and In-Hospital Acute Myocardial Infarction Care in Asia-Pacific Countries

  • Paul Jie Wen Tern;Amar Vaswani;Khung Keong Yeo
    • Korean Circulation Journal
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    • 제53권9호
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    • pp.594-605
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    • 2023
  • Acute myocardial infarction (AMI) is a major cause of morbidity and mortality in the Asia-Pacific region, and mortality rates differ between countries in the region. Systems of care have been shown to play a major role in determining AMI outcomes, and this review aims to highlight pre-hospital and in-hospital system deficiencies and suggest possible improvements to enhance quality of care, focusing on Korea, Japan, Singapore and Malaysia as representative countries. Time to first medical contact can be shortened by improving patient awareness of AMI symptoms and the need to activate emergency medical services (EMS), as well as by developing robust, well-coordinated and centralized EMS systems. Additionally, performing and transmitting pre-hospital electrocardiograms, algorithmically identifying patients with high risk AMI and developing hospital networks that appropriately divert such patients to percutaneous coronary intervention-capable hospitals have been shown to be beneficial. Within the hospital environment, developing and following clinical practice guidelines ensures that treatment plans can be standardised, whilst integrated care pathways can aid in coordinating care within the healthcare institution and can guide care even after discharge. Prescription of guideline directed medical therapy for secondary prevention and patient compliance to medications can be further optimised. Finally, the authors advocate for the establishment of more regional, national and international AMI registries for the formal collection of data to facilitate audit and clinical improvement.