• 제목/요약/키워드: information system operation audit

검색결과 24건 처리시간 0.022초

기업의 재무제표 작성역량 강화방안에 관한 연구 (A Study on An Improvement of the Ability of Preparing the Financial Statements)

  • 고윤성;신일항
    • 아태비즈니스연구
    • /
    • 제11권1호
    • /
    • pp.167-183
    • /
    • 2020
  • Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

영국 안전규제체계의 분석을 통한 국내 다중이용업소 안전관리체계의 개선방안 연구 (A Study on Improvement of Safety Management System of Publicly Used Establishments Through Analysis of the UK Regulatory Regime)

  • 박수형;윤명오
    • 한국재난정보학회 논문집
    • /
    • 제16권4호
    • /
    • pp.768-783
    • /
    • 2020
  • 연구목적: 국내 다중이용업소는 업종의 특수성 등으로 인하여 화재위험성이 높은 것으로 평가되며, 이에 따라 2006년에 다중이용업소의 안전관리에 관한 특별법이 제정되어 현재까지 운용 중이나 그간 다수의 개정에도 불구하고 개선할 점이 여전히 상존한다. 본 연구는 규제체계의 구축과 운영에 있어 모범국가인 영국의 안전규제체계를 분석함으로써 국내의 다중이용업소 안전관리체계를 근본적으로 개선할 수 있는 방안을 마련하고자 하는 취지에서 수행되었다. 연구방법:본 연구는 비교연구법을 활용하여 국내 다중이용업소의 안전관리체계와 영국의 화재안전 관리체계를 분석하였다. 연구결과: 이러한 정성적 분석의 결과, "관계인", "화재위험평가", "화재안전감사" 등 국내 다중이용업소의 안전관리체계를 개선하기 위해 주목할 만한 제도들을 선정하였고, 이에 추가로 국내의 제반여건을 고려하여 "국내 다중이용업소 소방안전관리체계(안(案))"를 고안하였다. 결론: 본 연구는 다중이용업소의 안전체계를 민간 중심으로 재편하고 특히 화재예방분야에서 정부의 개입을 최소화하는 영국의 사례를 분석함으로써 앞으로 국내의 다중이용업소 안전관리체계를 보다 합리적이고 실효성있는 체계로 개선시킬 수 있는 방안을 제안한다.

국가안전대진단의 문제점과 개선방안 (A Study on Issues and Improvements Plan for National Safety Assessment)

  • 신재헌;김상운
    • 한국재난정보학회 논문집
    • /
    • 제14권3호
    • /
    • pp.334-342
    • /
    • 2018
  • 연구목적: 이 연구는 현재 국가에서 시행하고 있는 국가안전대진단의 문제점을 살펴보고 개선하여 각종 재난에 대응하는 시스템을 개선하기 위한 목적을 가진 연구이다. 연구방법: 연구의 완성을 위하여 국가안전대진단과 관련된 자료를 이용하여 이론적 배경을 구성하였고, 공개되어 있는 국가안전대진단 관련 통계자료 등을 이용하여 문제점을 파악하고 개선방안을 제시하였다. 연구결과: 국가안전대진단은 일상생활 속에 방치되어 있는 각종 재난발생 위험요소들을 제거하기 위하여 2015년부터 중앙정부와, 지방자치단체, 시민들이 협력하여 생활주변의 위험 요소에 대하여 대규모 전수조사를 실시하여 위험요소를 사전에 제거함으로써 대규모 재난을 예방하는데 긍정적인 영향을 끼쳤다. 그러나 타 기관과의 협력문제, 시민들의 신분적 역할의 한계, 보여주기식의 점검으로 인한 비효율적인 활동 등이 문제로 지적되고 있다. 결론: 이 연구에서는 재난안전 관련 기관과의 소통활동 강화, 민간인의 유형별 참여로 인한 효율성 강화, 국가안전대전단에서 사용되는 체크리스트의 현실화로 인한 효율적 활동 등을 제안하였다.

건설분쟁 중재제도의 차별화 및 개선방안에 관한 연구 (A Study on Differentiation and Improvement in Arbitration Systems in Construction Disputes)

  • 이선재
    • 한국중재학회지:중재연구
    • /
    • 제29권2호
    • /
    • pp.239-282
    • /
    • 2019
  • The importance of ADR(Alternative Dispute Resolution), which has the advantage of expertise, speed and neutrality due to the increase of arbitration cases due to domestic and foreign construction disputes, has emerged. Therefore, in order for the nation's arbitration system and the arbitration Organization to jump into the ranks of advanced international mediators, it is necessary to research the characteristics and advantages of these arbitration Organization through a study of prior domestic and foreign research and operation of international arbitration Organization. As a problem, First, education for the efficient promotion of arbitrators (compulsory education, maintenance education, specialized education, seminars, etc.). second, The effectiveness of arbitration in resolving construction disputes (hearing methods, composition of the tribunal, and speed). third, The issue of flexibility and diversity of arbitration solutions (the real problem of methodologies such as mediation and arbitration) needs to be drawn on the Arbitration laws and practical problems, such as laws, rules and guidelines. Therefore, Identify the problems presented in the preceding literature and diagnosis of the defects and problems of the KCAB by drawing features and benefits from the arbitration system operated by the international arbitration Institution. As an improvement, the results of an empirical analysis are derived for "arbitrator" simultaneously through a recognition survey. As a method of improvement, First, as an optimal combination of arbitration hearing and judgment in the settlement of construction disputes,(to improve speed). (1) A plan to improve the composition of the audit department according to the complexity, specificity, and magnification of the arbitration cases - (1)Methods to cope with the increased role of the non-lawyer(Specialist, technical expert). (2)Securing technical mediators for each specialized expert according to the large and special corporation arbitration cases. (2) Improving the method of writing by area of the arbitration guidelines, second, Introduction of the intensive hearing system for psychological efficiency and the institutional improvement plan (1) Problems of optimizing the arbitration decision hearing procedure and resolution of arbitration, and (2) Problems of the management of technical arbitrators of arbitration tribunals. (1)A plan to expand hearing work of technical arbitrator(Review on the introduction of the Assistant System as a member of the arbitration tribunals). (2)Improved use of alternative appraisers by tribunals(cost analysis and utilization of the specialized institution for calculating construction costs), Direct management of technical arbitrators : A Study on the Improvement of the Assessment Reliability of the Appraisal and the Appraisal Period. third, Improvement of expert committee system and new method, (1) Creating a non-executive technical committee : Special technology affairs, etc.(Major, supports pre-qualification of special events and coordinating work between parties). (2) Expanding the standing committee.(Added expert technicians : important, special, large affairs / pre-consultations, pre-coordination and mediation-arbitration). This has been shown to be an improvement. In addition, institutional differentiation to enhance the flexibility and diversity of arbitration. In addition, as an institutional differentiation to enhance the flexibility and diversity of arbitration, First, The options for "Med-Arb", "Arb-Med" and "Arb-Med-Arb" are selected. second, By revising the Agreement Act [Article 28, 2 (Agreement on Dispute Resolution)], which is to be amended by the National Parties, the revision of the arbitration settlement clause under the Act, to expand the method to resolve arbitration. third, 2017.6.28. Measures to strengthen the status role and activities of expert technical arbitrators under enforcement, such as the Act on Promotion of Interestments Industry and the Information of Enforcement Decree. Fourth, a measure to increase the role of expert technical Arbitrators by enacting laws on the promotion of the arbitration industry is needed. Especially, the establishment of the Act on Promotion of Intermediation Industry should be established as an international arbitration agency for the arbitration system. Therefore, it proposes a study of improvement and differentiation measures in the details and a policy, legal and institutional improvement and legislation.