• 제목/요약/키워드: fraud management

검색결과 107건 처리시간 0.025초

Construction Cost Forensics: How Best To Protect Your Company And Avoid Costly Problems

  • Opfer, Neil
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.1240-1240
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    • 2022
  • Construction projects are fraught with risks from cost or other overruns to accidents along with other issues. This is true whether the relevant organization is an owner, general contractor, CM, specialty-trade contractor, or other entity. When cost issues or other issues confront arise, how should an organization proceed whether attempting to gain additional compensation in terms of cost/other damages or protecting the same against such claims if they do not appear to be warranted? Enter construction cost forensics. This presentation will focus on strategies/techniques with construction cost forensics in these areas in order to be successful. Covered techniques include those to develop and analyze claims including fundamental construction cost analysis techniques. When an unexpected event disrupts a construction project, using sound analytical methods to identify the cause and quantify the extent of the issue will be important for negotiating a fair result or for obtaining a successful outcome in arbitration or litigation. Key examples of uncovering issues via construction cost forensics will be covered in this presentation.

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Professional Security Management and Investigation for the New Competitive Advantage

  • Button, Mark;Lee, Ju-Lak;Kim, Hak-Kyong
    • International Journal of Contents
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    • 제7권3호
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    • pp.71-81
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    • 2011
  • This paper is mainly associated with setting out an agenda for the transformation of security by creating a new framework for a security system, which can maximise its effectiveness. Noticeably, this research shows empirically that crimes are getting a major cost to organisations, which if reduced by security and investigations could reap substantial rewards to the finances of an organisation. However, the problem is that the delivery of security is frequently delegated to personnel (e.g. security guards) with limited training, inadequate education, and no real commitment to professionalism - 'sub-prime' security, finally causing security failures. Therefore, if security can be enhanced to reduce the crime cost, this will produce financial benefits to business, and consequently could produce a competitive advantage. For this, the paper basically draws upon Luke's theoretical framework for deconstructing 'power' into three dimensions. Using this three-dimensional approach, the paper further sets out a model of how security can be enhanced, utilising a new Security Risk Management (SRM) model, and how can this SRM model create competitive advantage in business. Finally, this paper ends with the six strategies needed to enhance the quality of security: refiguring as SRM, Professional Staff, Accurate Measurement, Prevention, Cultural Change, and Metrics.

무역금융제도의 운용상 문제점과 그 개선방안에 관한 연구 (A Study on the Problems and Its Improvement Plans in Operation of Korean Trade Finance System)

  • 채진익
    • 무역학회지
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    • 제44권6호
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    • pp.39-54
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    • 2019
  • Trade finance promotes export performance, and every small- and medium-sized export business has the right to use policy finance. The credit line is also stipulated by relevant laws and regulations. However, trade finance has repeatedly been misused, so these matters can lead to substantial financial loss and damage to the related financial institutions. The lack of expertise of K-SURE and the backwardness of banks represent even bigger problems in the follow-up management. The existing trade finance system should be improved in the following ways from the institutional and legal perspectives. Firstly, follow-up management of beneficiary companies should be reinforced and systematized through examining business tendencies, financial status, and other important factors. There is also a need for advancement of following up management. An effective and streamlined financing system must be established by abolishing the Korea Trade Insurance Corporation. This study presents improvements and their implications by looking into the main issues under the current trade finance system. This study is based on documentary research and practical cases.

건축공간 환경관리 지원을 위한 AI·IoT 기반 이상패턴 검출에 관한 연구 (A Study on Detection of Abnormal Patterns Based on AI·IoT to Support Environmental Management of Architectural Spaces)

  • 강태욱
    • 한국BIM학회 논문집
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    • 제13권3호
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    • pp.12-20
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    • 2023
  • Deep learning-based anomaly detection technology is used in various fields such as computer vision, speech recognition, and natural language processing. In particular, this technology is applied in various fields such as monitoring manufacturing equipment abnormalities, detecting financial fraud, detecting network hacking, and detecting anomalies in medical images. However, in the field of construction and architecture, research on deep learning-based data anomaly detection technology is difficult due to the lack of digitization of domain knowledge due to late digital conversion, lack of learning data, and difficulties in collecting and processing field data in real time. This study acquires necessary data through IoT (Internet of Things) from the viewpoint of monitoring for environmental management of architectural spaces, converts them into a database, learns deep learning, and then supports anomaly patterns using AI (Artificial Infelligence) deep learning-based anomaly detection. We propose an implementation process. The results of this study suggest an effective environmental anomaly pattern detection solution architecture for environmental management of architectural spaces, proving its feasibility. The proposed method enables quick response through real-time data processing and analysis collected from IoT. In order to confirm the effectiveness of the proposed method, performance analysis is performed through prototype implementation to derive the results.

직업훈련 부정 예방교육 만족도 조사와 개선방안 연구 (A Study on the Satisfaction and Improvement Plan of Fraud Prevention Education about Technical and Vocational Education and Training)

  • 정선정;이은혜;이문수
    • 직업교육연구
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    • 제37권5호
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    • pp.25-53
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    • 2018
  • 이 연구는 직업훈련 부정 예방교육(이하 '예방교육')에 참여한 훈련기관 관계자의 만족도 조사를 통하여 개선방안을 도출하는 데 목적이 있다. 이를 위해 2017년 집합교육과 이러닝으로 실시하는 예방교육에 참여한 훈련기관 관계자를 대상으로(5,939명) 만족도 조사를 실시하였다(4,263명). 최종적으로 회수된 유효 응답자료(4,237명)를 기술통계 및 회귀분석 등을 이용하여 분석하였다. 이 연구의 주요 결과는 첫째, 훈련기관 관계자가 인식한 교육서비스 품질(4.42)과 만족도(4.44), 이해도(4.44) 및 도움도(4.45)는 모두 매우 높고, 교육서비스 품질을 구성하는 하위요인도 4점 이상으로 모두 높게 나타났다. 둘째, 방법별 교육서비스 품질과 만족도, 이해도 및 도움도는 집합교육에 비해 이러닝으로 참여한 훈련기관 관계자의 인식도가 모든 변인에서 높게 나타났다. 셋째, 예방교육 서비스 품질 하위요인 모두는 집합교육과 이러닝에서 각각 만족도, 이해도, 도움도에 영향을 미치는데, 교육서비스 품질 하위요인 중에서 만족도, 이해도, 도움도에 공통적으로 가장 큰 영향을 미치는 요인은 집합교육에서는 교육내용이, 이러닝에서는 자료구성으로 나타났다. 넷째, 예방교육에서 추가적으로 희망하는 교육내용은 부정훈련 사례(70.7%), 처분규정(47.9%), NCS과정 운영 유의사항(32.8%), 훈련운영 우수사례(32.4%) 등의 순으로 나타났다. 추가 요구사항에서도 심화과정 개설, 훈련생 대상 부정 예방교육 콘텐츠 제공, 이러닝에서 집중할 수 있는 화면전환 및 시스템 안정성 등이 추가적으로 제기되었다. 따라서 이 연구의 제언으로는 첫째, 집합교육에 비해 이러닝의 만족도 등이 더 높게 나타난 것을 반영하여, 예방교육 이러닝을 보다 활성화할 필요가 있다. 둘째, 예방교육 만족도와 이해도 및 도움도에 공통적으로 가장 큰 영향을 주고, 희망사항 및 기타의견에서도 교육내용에 대한 보완이 제시되고 있어, 예방교육 내용을 다양화 하여 보다 풍부하게 제공할 필요가 있다. 셋째, 집합교육에서 교육내용 다음으로 만족도 등에 상대적으로 큰 영향을 미치는 요인은 전달방법과 교육장소로 나타난 바, 전달력이 뛰어난 강사 배정과 편의성 등을 고려한 교육장소 마련이 필요가 있다. 넷째, 이러닝에서 자료구성 다음으로 이해도와 도움도에 공통적으로 큰 영향을 미치는 요인은 운영자지원으로 나타난 바, 보다 활발한 운영자 지원활동이 요구된다. 다섯째, 직업훈련에 참여하는 훈련생을 대상으로 한 부정훈련 예방활동도 요구되며, 여섯째, 예방교육의 내용을 보다 체계적으로 구성하기 위하여 교육 요구도 분석을 수행할 필요가 있다.

블록체인을 이용한 중고거래 플랫폼 개선방안 연구 (A Study on Improvement of Used-goods Market Platform Using Blockchain)

  • 이경남;전계형
    • 디지털융복합연구
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    • 제16권9호
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    • pp.133-145
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    • 2018
  • 본 연구는 온라인 중고거래 플랫폼에 블록체인 기술을 활용할 필요성 및 가능성에 대해 검토하였다. 현재의 온라인 중고거래는 플랫폼에서 안전거래 시스템을 운영하고 있으나 상대적으로 높은 수수료율로 인해 활성화하는데 어려움이 있다. 또한 플랫폼에서 악의적인 의도로 판매/구매 행위를 했던 사람에 대한 정보를 얻기가 어렵다는 한계가 있다. 이로 인해 직거래와 같은 높은 거래비용을 지불하는 방식이 주로 이용된다. 본 연구는 블록체인 기술의 특징을 활용하여 온라인 중고거래 시장에서 문제가 되고 있는 개인정보 보호, 정보의 왜곡/누락, 사기 행위 등의 문제를 해소 혹은 완화할 수 있는 플랫폼 구축 방안을 논의하였다. 제안한 플랫폼에서는 블록체인 기술의 종류 및 특징들을 적절히 반영함으로써 거래 진행 과정에서 발생 가능한 주요 사기행위 및 개인정보 보호 문제 등을 해결할 수 있을 것으로 판단된다. 향후 연구에서는 본 연구에서 제안한 플랫폼을 적용하기 위한 법제도 및 기술 개발 방안에 대해 논의하고자 한다.

The Effect of Ethical Leadership on Organizational Citizenship Behavior: An Empirical Study in Indonesia

  • YUNANTO, Yogi;SUHARIADI, Fendy;YULIANTI, Praptini;PANGASTUTI, Ria Lestari;YANUARITA, Heylen Amildha
    • The Journal of Asian Finance, Economics and Business
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    • 제8권7호
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    • pp.285-294
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    • 2021
  • Fraud cases that are committed by top management or people who have high positions or organization can be called character assassination crimes. The purpose of this study was to determine the effect of ethical leadership on organizational citizenship behavior and the effect of ethical leadership on job satisfaction and job satisfaction on organizational citizenship behavior. This study uses quantitative methods with SEM analysis tools partial least square (PLS) with the population of this study being all civil servants in the Kediri city government with 125 organizational members. This research instrument uses a questionnaire divided into three main parts: (1) leadership ethics as measured by 6 indicators and 12 items. (2) Organizational Citizenship Behavior (OCB) as measured by 7 dimensions and 14 items (3) job satisfaction as measured by 4 indicators and 8 items. Based on the results of the discussion of data analysis that has been carried out through data processing and proof of hypotheses, it can be concluded that an increase in ethical leadership will have an impact on increasing organizational citizenship behavior, an increase in ethical leadership variables will affect job satisfaction and that job satisfaction has no significant effect on organizational citizenship behavior.

국가 연구 개발 프로젝트 실시간 자금 관리 시스템 개발에 관한 연구 (Developing a Real-time Cashflow Management System for National R&D Management)

  • 한승엽;이혜정;이정우
    • 한국IT서비스학회지
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    • 제13권3호
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    • pp.343-357
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    • 2014
  • As science and technology infiltrates every aspects of modern society in terms of economic and social growth and development, funding for research and development (R&D) is growing rapidly. Republic of Korea is not an exception in this trend and the R&D funding in Korea has been grown about 10% every year, recently. However, as the scope and size of funding grows exponentially, need for monitoring and managing these R&D projects becoming more and more imminent. Though different types of project management systems were developed by a variety of agencies and departments and used in monitoring and managing, these systems were developed as standalone silo type systems. These systems are not connected to each other while the same researchers may involved in different projects across agencies and department. Also, these management systems are not linked to the banking systems in which real transactions of funding occurs, such as cost reimbursement and financial audit of each R&D accounts. Historically, a few fraud and malappropriation cases were found and indicted. However, as the number of these incidents grows along with the growth of R&D funding, a large scale integration/linking of project management systems and banking systems. Realizing the importance of systems integration among agencies as well as with the banking systems, situational requirements analyses were conducted concerning the current state of R&D management system. As a results, a Real-time Case Management System (RCMS) was proposed as a solution to current problems. In this paper, the collected systems requirements were documents with analyses of the situation, the architecture of the integrated systems with more user-friendly technological alternatives. This large scale linkage requires interface standardization as well as modularization of interfaces. Proposed systems architecture is introduced here with technical details of Jex Framework used,, followed by resulting technical and economic performance of the Realtime Cashflow Management System (RCMS).

정보시스템 보안을 위한 위험분석활동과 내부통제평가와의 비교 (Comparison of IT Security Risk Analysis and Internal Control Evaluation)

  • 조성백;김귀남
    • 융합보안논문지
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    • 제3권3호
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    • pp.81-90
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    • 2003
  • 위험분석과 내부통제평가는 조직 내 자산을 보호하기 위한 여러 보안관리 활동들 중 핵심적인 사항이다. 위험분석은 보호가 필요한 영역을 식별하는데 사용되는 활동인 반면, 내부통제평가는 현재의 내부통제시스템이 자산보호에 있어 만족할 수준인지를 확인하는데 사용되는 활동이다. 위험분석은 일반적으로 비인가된 사람으로부터의 비인가된 접근에 그 초점을 두고 있으며 인가된 사람으로부터의 잠재위협에는 상대적으로 적은 관심만을 가졌다. 부정행위에 대한 관심이 증가하는 현 상황에서는, 이들 위협들 또한 적절히 다루어져야 한다. 본 논문은 이 두 가지 활동을 비교하고 그 차이점을 논하는 것을 목적으로 한다.

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통신서비스의 건전성 연구 : 중국 GSM 카드복제를 통한 보안 취약성에 대하여 (Study on Robustness of Communication Service : By the Cloning SIM Card in Chinese GSM)

  • 김식
    • 정보학연구
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    • 제12권4호
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    • pp.1-10
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    • 2009
  • The robustness of communication service should be guaranteed to validate its security of the whole service not just high performance. One kind of practical test-beds is the chinese communication service based on SIM Card and GSM. In paper, we try to experiment the possibility of SIM cards clone in various mobile communications using 2G in china, and hence discovered the security vulnerabilities such as the incoming outgoing, SMS service and additional services on the mobile phones using clone SIM cards. The experiments show that chinese communication service should be prepared the Fraud Management System against the cloning SIM card. and furthermore, regulations related to the communication service should be tuned the realistic security environments.

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