Auditing) which all auditing firms should follow (In Korea the K-GAAP and the K-GAAS were doing that role). These could be considered as ‘job descriptions’ written in a general level. Deviating from these Standards caused great social cost, making legislations such as the Act of External Auditing on Corporations to punish those deviations, which were named as audit failures. According to thes
The approach should include forward-looking responses to emerging threats, detection and response to incidents, review and audit.
Reassessment: Participants should review and reassess the security of information systems and networks and make appropriate modifications to security policies, practices, measures and procedures.
Individual governments also have enacted laws in an effort to
1. Introduction
1) background and purpose of study
Germany and Republic Of Korea have similialities to bureaucracy public administration system. One of that, what ROK have to focusing on comparative public adminstration, firstly is historical background. ROK grew up as much as people call to “Four Dragons of Asia” in 1970s, wether they go through Korean war in 1950 under the Conflict the
of the Party and Central Auditing Committee of the Party etc. they have enormous authority
․ North Korea perceives cadre
(executive) personnel as to
consolidate base power of
Kim Il-Sung, and Kim Jong-Il
to establish unique
fundamental system.
․ Therefore, the first symbol for
the cadre(executive) is
the devotion for the party
and revolution.
system, financial markets and the broader economy. The tendency of market participants to behave in a procyclical manner has been amplified through a variety of channels, including through accounting standards for both mark-to-market assets and held-to-maturity loans, margining practices, and through the build up and release of leverage among financial institutions, firms, and consumers. The Base