• 제목/요약/키워드: internal control method

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Exploring the Distribution of Organizational Risk and Assessing Internal Audit Effectiveness: A Systematic Review

  • Arum ARDIANINGSIH;Doddy SETIAWAN;Wahyu WIDARJO;Payamta PAYAMTA
    • 유통과학연구
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    • 제22권4호
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    • pp.59-68
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    • 2024
  • Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

불안정한 공정에 대한 온라인 공정 확인 및 자동 조절 (On-line process identification and autotuning for unstable processes)

  • 곽희진;성수환;이인범
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 1997년도 한국자동제어학술회의논문집; 한국전력공사 서울연수원; 17-18 Oct. 1997
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    • pp.832-835
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    • 1997
  • In this paper, we first analyze the structural limitation of the conventional PID controller in controlling unstable processes through mathematical proof. To overcome this structural limitation, we add an internal feedback loop to the PID controller. Secondly, we obtain conditions when unstable processes can be stabilized by a controller through an analytical analysis. Finally, we propose a simple on-line process identification and autotuning method for unstable processes. Many simulation results show that, in spite of its simplicity, the proposed on-line process identification method provides good accuracy in modeling the unstable process and acceptable robustness to measurement noises and disturbances. Also, the proposed autotuner shows good control performances for both servo and regulatory problems.

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간호학생의 희망과 건강통제위, 건강상태와의 관계 연구 (The Relationship Between Hope, Health Locus of Control & General Health of Nursing Students)

  • 박춘자
    • 한국간호교육학회지
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    • 제4권2호
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    • pp.159-171
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    • 1998
  • The purpose of this study is to explore the relationships between hope, health locus of control and general health of nursing students. The subjects of this study were 161 female students of National Nursing School in Seoul. Data was collected through a questionnaire from May 11 to May 23, 1998. The tools used for this study were Hope scale developed by Miller and Power, Multidimensional Health Locus of Control Scale developed by Wallston and Wallston and General Health Scale(Modified Conel Medical Index) developed by Nam Ho Chang. Data were analysed in an the $SPSS/pc^+$ program using frequency for the demographic characteristics, 1-test and ANOVA for relationship between the variables and demographic characteristics and for it's differences of hope and general health control. Peason correlation coefficient for relationship between the 3 variables, hope, health locus of control, and general health. The results of this study were as follows ; The 1st hypothesis : that 'Between hope, health locus of control (HLC) and general health of nursing students will have positive relationship', was supported(=.2883, p=.000). The 2nd hypothesis; that 'The hope score of nursing students in HLC-internal group will be higher than others' was supported(F=5.22, p=.0063). The 3rd hypothesis ; that 'The general health of nursing students in HLC -internal group will be higher than others' was accepted(F=2.94, p=.0554). The 4th hypothesis ; that 'Hope, HLC and general health of nursing students according to demographic characteristics will be different ' was accepted in part. o In hope the more age, the higher score. o In HLC the group of non religious have higher score(t=-2.02, p=.045). o No experienced addmission was revealed HLC-internal group(t=-1.91, p=.058). o Non religious group has a tendency to dependent upon on powerful other person(t=-1.99, p=.049). o The hope score of nursing students was very high(4.49/6point). o The general health status of nursing students was vert good(92.88/114point). o Most of nursing students was in HLC-internal group(81.4%). o The most frequent complaints of nursing students was dizziness suddenly developed(68.4/114point), very nervous in small thing(67.83/114) and very nervous to others critics(68.4/114) in turn. In conclusion, the students who have high score of hope, in HLC-internal group have good general health. Hope inspiring not only makes one's good health but also makes others good health and powering hope. For good health person who are in HLC-internal group have powerful hope, keeping good health would be a good stretegy to change the student's HLC and make them good health and hope powering then it would be a good method to change the HLC to HLC-internal group.

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최소분산제어법에 의한 강인한 서보 제어기 설계 (A Robust Servo Control System Design Using Least Distribution Control Method)

  • 김상봉;이충환;유휘룡
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 1995년도 하계학술대회 논문집 B
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    • pp.726-728
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    • 1995
  • A servo control algorithm robust under disturbance and reference change is developed using the self tuning control method based on the concept of the least distribution control. Also, the design algorithm incorporates the concepts of the well known internal model principle and the annihilator polynomial. In order to evaluate the effectiveness of the method, MAGLEV (Magnetic Levitation) system is used and the position control experiment for reference changes and disturbances of step type is done.

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Heat source control intelligent system for heat treatment process

  • Lee, JeongHoon;Cho, InHee
    • International journal of advanced smart convergence
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    • 제11권4호
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    • pp.28-40
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    • 2022
  • Although precise temperature control in the heat treatment process is a key factor in process reliability, there are many cases where there is no separate heat source control optimization system in the field. To solve this problem, the program monitors the temperature data according to the heat source change through sensor communication in a recursive method based on multiple variables that affect the process, and the target heat source value and the actual heat treatment heat source to match the internal air temperature and material temperature. A control optimization system was constructed. Through this study, the error rate between the target temperature and the atmosphere (material surface) temperature of around 10.7% with the existing heat source control method was improved to an improved result of around 0.1% using a process optimization algorithm and system.

천련자가 만성 비세균성 전립선염 Rat 모델에서 혈액 및 세포조직의 변화에 미치는 영향 (The Effects of Toosendan fructus(TOF) treatment on Hematological and Cyto-pathological Alterations in Non-Bacterial Prostatitis Rat Model)

  • 조충식;이구현;장선규;최정식;김철중
    • 대한본초학회지
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    • 제22권4호
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    • pp.145-153
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    • 2007
  • Objective : Although chronic non-bacterial prostatitis is a common disease, it is very difficult to treat effectively. Toosendan fructus(TOF) has been traditionally used in treatment of abdominal pain and parasite. In this study, we investigated the therapeutic effects and action mechanism of Toosendan fructus (TOF) in the rat model of non-bacterial prostatitis induced by castration and testosterone treatment. Method : Eight-month-old rats were treated with $17{\beta}$-estradiol after castration for induction of experimental non-bacterial prostatitis, which is similar to human chronic prostatitis in histophatological profiles. Toosendan fructus(TOF) and testosterone were administered as an experimental specimen and a positive control, respectively. The prostates were evaluated by histopahological parameters including the epithelial score and epithelio-stromal ratio for glandular damage. Also, the prostates were observed by hematological alterations of WBC, RBC, hemoglobin, hematocrit and platelet. Results : While prostates of control rats revealed severe acinar gland atrophy and stromal proliferation, the rats treated with Toosendan fructus(TOF) showed a diminished range of the tissue damage. Epithelial score was improved in Toosendan fructus(TOF) than that of the control. The epithelio-stromal ratio was lower in Toosendan fructus(TOF) when compared to that of the control. Also, the examination of bloods were not observed hematological change. Conclusions : These findings suggest that Toosendan fructus(TOF) may protect the glandular epithelial cells and may take hematological safety. We concluded that Toosendan fructus(TOF) may could be a useful remedy agents for treating the chronic non-bacterial prostatitis.

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Transcranial Doppler를 이용(利用)한 태음인 중풍환자의 혈류속도(血流速度)와 혈관(血管) 반응성(反應性)에 대한 임상적(臨床的) 고찰(考察) (Clinical study of blood flow and vascular reaction in Taeumin CVA patients using Transcranial Doppler)

  • 임종필;배나영;한경수;안택원
    • 혜화의학회지
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    • 제15권2호
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    • pp.263-272
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    • 2006
  • Purpose Brain vessles have autoregulation function, so even when perfusion pressure drops, cerebral blood flow remain stable by vasodilation. Latest research on this reserve of cerebral vessels is being done using TCD, which measures the reserve of the vessels. We did a research comparing cerebral vessel and peripheral vessel reserve between Taeumin, who are more likely to suffer CVA, and the normal. We observed blood flow of Internal carotid artery siphon and radial indicis artery of the two group with TCD. Method We picked 20 people out of patients diagnosed as cerebral infarction at Cheon-An Oriental hospital of Daejeon University. They were diagnosed as Taeumin with QSCCII questionnaire and constitutional differentiation. Using TCD, we measured highest blood flow rate, mean blood flow and asymmetric counting blood flow of Internal carotid artery siphon and radial indicis artery at rest. And then we measured again after stimulating cerebral vessels, by triggering hypercapnia by self apnea and peripheral vessels by palm heating. Result At rest, mean blood flow rate of Internal carotid artery siphon showed significant decrease compared to control group. Blood flow rate of Internal carotid artery siphon after hypercapnia showed significant decline in highest blood flow rate and mean blood flow compared to control group. Cerebral vessel reaction after the hypercapnia induction showed great change in experiment group than the control group. Peripheral vessel reaction after palm heating showed significant decline in experiment group compared to control group. Conclusion In conclusion, measuring the alteration of blood flow used in diagnosing cerebral infarction, is more sensitive when vessel stimulation is done. Non-invasive TCD is effective especially in case of Taeumin who are more likely to suffer vascular disorder than others.

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정천화담강기탕(定喘化痰降氣湯)이 ovalbumin으로 유발(誘發)된 천식(喘息)의 조직학적(組織學的) 변화(變化)에 미치는 영향(影響) (The Histologic Effects of Jungcheonhwadamgangki-tang Extract on the Experimental Asthma induced by ovalbumin)

  • 이상준;박지현;최해윤;김종대
    • 대한한의학방제학회지
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    • 제9권1호
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    • pp.273-288
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    • 2001
  • Objectives : In order to study the effect of oral administration of Jungcheonhwadamgangki-tang against the asthma. Method : Asthma was induced to Balb/c mouse with ovalbumin by using method of Hatfield et al. It was observed the changes numbers and morphology of the mast cells in the trachea, numbers of mucous secretory cell in the bronchus, morphology of the bronchus, ultramicroscopical appearance of surface of trachea and number of cilia and mucous secretory cells by scanning electron microscope. Result : 1. Degranulation and decreasing of the numbers of mast cells were significantly decreased in the Jungcheonhwadamgangki-tang extract group as compared with control group. 2. Hypertrophy of mucous membrane of bronchus In the lung, infiltration of inflammatory cells, increasing of mucous secretory cells in the bronchus were significantly decreased in the Jungcheonhwadamgangki-tang extract group as compared with control group. 3. Shedding, decreasing of cilia cells and increasing of mucous secretory cells in the surface of the trachea were significantly decreased in the Jungcheonhwadamgangki-tang extract group as compared with control group. Conclusion : It is considered that Jungcheonhwadamgangki-tang has somewhat favorable effects on the asthma because the asthma specific series of abnormalities in respiratory system were decreased after oral administration of Jungcheonhwadamgangki-tang in this study. In future, it is needed that the toxicological and dosage specific study of Jungcheonwhadamgangki-tang to use against bronchial asthma with safe.

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Risk of Material Misstatement in the Stage of Audit Planning: Empirical Evidence from Vietnamese Listed Enterprises

  • NGUYEN, Hoan;NGO, Thi Kieu Trang;LE, Thi Tam
    • The Journal of Asian Finance, Economics and Business
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    • 제7권3호
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    • pp.137-148
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    • 2020
  • The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

강인한 내부 루프 보상기를 입력성형법에 의한 유연보-부하-대차 시스템의 잔류진동 억제 (Residual Vibration Suppression of a Beam-Mass-Cart System by Input Reshaping with a Robust Inernal-loop Compensator)

  • 박상덕;김봉근;정완균;염영일
    • 제어로봇시스템학회논문지
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    • 제7권3호
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    • pp.198-208
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    • 2001
  • In this paper, vibration suppression of an elastic beam fixed on a moving cart and carrying a fixed or moving mass is considered. A modified pulse sequence method with RIC(Robust Internal-loop Compensator) is proposed to suppress the single model residual vibration and to get accurate positioning of the beam-mass-cart system. The performance of the proposed input preshaping method is compared with that of the previous ones through simulations and experiments. Using the proposed method, it is able to suppress the initial vibration of the beam-mass-cart system carrying a concentrated mass. Accurate PTP(point-to-point) positioning of the moving mass without residual vibration is also obtained experimentally by modifying the proposed pulse sequence method. Finally, the proposed input preshaping method is applied successfully to the system to follow square trajectories of the moving mass without residual vibration.

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