Contents
(A) case study of Korea Train eXpress' internal control system related to fare evasion = KTX 부정승차 관련 내부통제제도의 문제점과 해결책에 대한 사례연구 / Hyuk Shawn ; Chae-chang Im ; Jae-gyung Jung 1
Abstract 1
I. Introduction 2
II. Background 4
2.1. Prior studies 4
2.2. KTX's internal control system and control activities 4
III. KTX's revenue and cost structure 8
3.1. Overview 8
3.2. Revenue structure 9
3.3. Cost structure 9
3.4. Break-even point and freight income analysis 10
IV. Fare evasion abuses the vulnerabilities in KTX's internal control system 11
4.1. Case 1 : Traditional fare evasion 11
4.2. Case 2 : Electronic fare evasion 12
4.3. Case 3 : Abuse of discounted tickets 13
V. Conclusion 14
Reference 16
요약 17