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곽영조 ( Young Jo Gwak ) 한남대학교 과학기술법연구원 2006 과학기술법연구 Vol.11 No.1
The increase of pollutants and the development of scientific technology is harmful elements to the sea which is engaged in the interests of mankind in terms of obtaining marine products necessary for existence, utilizing navigation as an important means of transportation and maintaining ecological balance of nature. However, as we can see in the examples of maritime pollution and the pollution by each factor, the reality is that we did not apply the real value of the ocean. As a result, the need to protect benefit of the law and apply the value of the ocean became clear through agreements for the oceanic environmental protection by variety of international organizations. International Maritime Organization was founded in order to standardize the building of a ship and operating facilities, to promote efficiency of lifesaving equipments and search rescue establishments, to prevent and regulate maritime pollution by ships and to remove distinctive measures and unnecessary restrictions affected by many countries. In order to obtain the objectives, those conclusions have been drawn that recommendations concerning commercial procedures of international shipping industry, smoothness of maritime environmental through applying agreements, conventions and appropriate treaties, and consultation and information exchange of member nations are necessary. A series of these activities are linked with strengthening roles of International Maritime Organization, therefore it could be presented as the effective enforcement measures of International Maritime Organization for the grand subject of maritime environment protection
임보영,조유진,구자홍,곽영조 감사연구원 2023 감사논집 Vol.- No.41
정보기술의 발전은 사회 모든 분야의 디지털 전환을 가져오면서 우리 사회구조 전반을 변화시키고 있다. 이러한 정보기술발전 등 환경변화에 맞춰 감사원도 디지털 기술을 활용하여 감사업무를 혁신하려는 목적으로 감사의 디지털 전환을 추진하고 있다. 본 연구는 디지털 감사가 감사효율성을 증대하고 감사업무를 혁신시키기 위한 대안이 될 수 있을지 알아보기 위해 디지털 감사를 이해하고 감사원에서 추진 중인 디지털 감사의 특성과 한계 등을 살펴보는 것을 목적으로 한다. 이를 위해 국제최고감사기구와 해외 감사기구들이 추진 중인 다양한 디지털 감사 사례를 조사・분석하여 디지털 감사의 범위와 접근방법을 유형화하였다. 조사사례들을 유형화한 결과 디지털 감사는 크게 감사기구의 IT 역량, 감사대상으로서 IT 감사, IT기법을 활용한 감사 등 3개 영역이 유기적으로 연계하여 발전하는 것이다. 감사원은 3개 영역 즉, IT 역량강화, IT 감사, IT 기법의 감사활용을 추진하고 있었다. 특히 2023년에는 다양한 형태로 IT 기법을 활용한 디지털 감사 전환을 시도하였다. 정기적인 결산검사 전 연계된 내부시스템을 활용하여 사전에 문제를 인지하고, 회계분야에서 횡령 등 비리를 미리 예측할 수 있는 시나리오를 개발하여 이상징후를 발굴할 수 있는 가능성을 보여주었다. 다만, 이러한 시도가 일회성에 그치지 않도록 추가적인 데이터의 연계, 시나리오 개발 등의 노력이 필요하다. Today, the transition to digital audit is being promoted with environmental changes such as development of information & communication technology. This study examines whether digital audit could increase efficiency of audit and innovate audit process. Also this study focuses on exploring the characteristics and limitations of digital audit being promoted by the Board of Audit and Inspection(BAI). For this, the case studies about the digital audits promoted in the foreign audit institutions suggested the scope and approach of digital audit. The results show that digital audit is composed of 3 sections: IT competency, IT audits and audits with IT techniques which collaborate altogether. Until now, BAI established its internal system and data linkage system with the public sector. By using them, BAI continued on conducting IT audits in several years. In particular, BAI attempted a new IT techniques on audits in 2023: BAI developed some scenarios for financial audits and accounting areas by using its data linkage systems. BAI extracted the data by using its own systems and found out some accounting frauds which proved the possibility of discovering financial risks in advance by only using digital materials. This can be seen as a cornerstone for the transition to digital audit.