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Sample records for audit eh-24 located

  1. Routine environment audit of the Kansas City Plant, Kansas City, Missouri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-01

    This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  2. Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    1994-09-01

    This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, open-quotes Environment, Safety, and Health Appraisal Program,close quotes establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE's environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

  3. Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-09-01

    This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE`s environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  4. Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy`s (DOE`s) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ``DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.`` DOE 5482.1B, ``Environment, Safety and Health Appraisal Program,`` established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE`s continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department`s environmental programs within line organizations.

  5. Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    1994-02-01

    This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ''DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.'' DOE 5482.1B, ''Environment, Safety and Health Appraisal Program,'' established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE's continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department's environmental programs within line organizations

  6. Routine environmental audit of the Hanford Site, Richland, Washington

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

    This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  7. Routine environmental audit of the Hanford Site, Richland, Washington

    International Nuclear Information System (INIS)

    1994-05-01

    This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

  8. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    Energy Technology Data Exchange (ETDEWEB)

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

  9. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    International Nuclear Information System (INIS)

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

  10. Line Program Environmental Management Audit: Formerly Utilized Sites Remedial Action Program

    International Nuclear Information System (INIS)

    1992-05-01

    This report documents the results of the Line Program Environmental Management Audit completed for the Formerly Utilized Sites Remedial Action Program (FUSRAP). During this Audit, activities and records were reviewed and personnel interviewed at Oak Ridge, Tennessee. Additionally, since FUSRAP falls under the responsibility of the Office of the Assistant Secretary for Environmental Restoration and Waste Management, selected individuals from this office were interviewed in Washington, DC and Germantown, Maryland. The onsite portion of the FUSRAP Audit was conducted from March 16 through 27, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety and Health (EH-1). The scope of the FUSRAP Line Program Environmental Management Audit was comprehensive and included all areas of environmental management with the exception of the National Environmental Policy Act (NEPA). Since the subject of compliance with and implementation of the requirements of NEPA is the responsibility of the DOE Headquarters Office of NEPA Oversight, management issues pertaining to NEPA were not investigated as part of this Audit

  11. Comprehensive baseline environmental audit of former underground test areas in Colorado, Nevada, and New Mexico

    International Nuclear Information System (INIS)

    1994-05-01

    This report documents the results of the Comprehensive Baseline Environmental Audit of Former Underground Test Areas (FUTAS) in the States of Colorado, Nevada, and New Mexico. DOE and contractor systems for management of environmental protection activities on the Nevada Test Site (NTS) were not within the scope of the audit. The audit was conducted May 16-May 26, 1994, by the Office of Environmental Audit (EH-24). DOE 5482.1 B, open-quotes Environment, Safety, and Health Appraisal Programclose quotes, establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is to enhance environmental protection and minimize risk to public health and the environment. EH-24 accomplishes its mission using systematic and periodic evaluations of DOE's environmental programs within line organizations and supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. These evaluations function as a vehicle through which the Secretary and program managers are apprised of the status and vulnerabilities of Departmental environmental activities and environmental management systems. Several types of evaluations are conducted, including: (1) comprehensive baseline environmental audits; (2) routine environmental audits; (3) environmental management assessments; and (4) special issue reviews

  12. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 511.74 Section 511.74... CLEARANCE AND URBAN RENEWAL RENTAL REHABILITATON GRANT PROGRAM Grant Administration § 511.74 Audit. The... audits in accordance with 24 CFR part 44. ...

  13. Biological control of fire blight in pear orchards with a formulation of Pantoea agglomerans strain Eh 24 Controle biológico de fire blight em pereiras empregando uma formulação de Pantoea agglomerans Eh 24

    Directory of Open Access Journals (Sweden)

    Hatice Özaktan

    2004-09-01

    Full Text Available Biological control by using epiphytic bacteria against Erwinia amylovora has been considered as an alternative method for controlling the disease. Talc-based formulation of Pantoea agglomerans strain Eh-24 was applied at 30% and 100% bloom on two pear orchards which were selected from different locations in the Aegean Region in Turkey. Pear orchard trials were replicated for two years (1999 and 2000 in each place. Talc-based formulation of P. agglomerans strain Eh-24 was sprayed on pear trees which were naturally infected with E. amylovora. In the orchard trials conducted in 1999 and 2000, talc-based formulation of P. agglomerans strain Eh-24 reduced the percentage of blighted blossoms on pear orchards by 63% to 76%, approximately. Copper oxychloride+maneb was less effective in reducing the incidence of blossom infection by E. amylovora in each pear orchard than the bioformulation treatment. P. agglomerans strain Eh-24 labelled with StrR+ was applied at 30% and 100% bloom to monitor the colonization and population dynamics of P. agglomerans on pear blossoms. The population size of P. agglomerans strain Eh-24 strR+ on pear blossoms increased from 2x10(4 to 1.3x10(6 cfu per blossom over 18 days.Controle biológico de Erwinia amylovora através do uso de bactérias epifíticas tem sido considerado um método alternativo para o controle de "fire blight". Uma formulação de Pantoea agglomerans Eh 24 em talco foi utilizada em pereiras a 30% e a 100% de floração, em duas plantações selecionadas na região Aegean da Turquia. Os experimentos foram repetidos duas vezes (1999 e 2000 em cada plantação. A formulação de P. agglomerans foi aspergida nas pereiras naturalmente infectadas com E. amylovora. Nos experimentos de 1999 e 2000, a redução da porcentagem de ocorrência de "fire blight" foi reduzida aproximadamente em 63% e em 76%, respectivamente. Oxicloreto de cobre + maneb foi menos eficiente na redução da infecção por E. amylovora do

  14. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 941.209 Section 941.209... HOUSING DEVELOPMENT PHA Eligibility and Program Requirements § 941.209 Audit. All PHAs that receive funds under this part for the development of low-income housing shall comply with audit requirements in 24 CFR...

  15. 24 CFR 574.650 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 574.650 Section 574.650... COMMUNITY FACILITIES HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS Other Federal Requirements § 574.650 Audit... must provide for audits in accordance with 24 CFR part 44. A nonprofit organization that is a grantee...

  16. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section 884.124... HOUSING PROJECTS Applicability, Scope and Basic Policies § 884.124 Audit. (a) Where a State or local..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b...

  17. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. [50 FR...

  18. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 214.500 Section 214.500... PROGRAM Other Federal Requirements § 214.500 Audit. Housing counseling grant recipients and subrecipients shall be subject to the audit requirements contained in 24 CFR parts 84 and 85. HUD must be provided a...

  19. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24...

  20. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 883.313 Section 883.313... § 883.313 Audit. (a) Where housing assistance under the Section 8 Program is provided for projects developed by State agencies, these agencies shall follow audit requirements in 24 CFR part 44. (b) Where a...

  1. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.131 Section 886.131... Projects With HUD-Insured and HUD-Held Mortgages § 886.131 Audit. (a) Where a State or local government is... assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit...

  2. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR...

  3. Environmental Management Audit: Southwestern Power Administration (Southwestern)

    International Nuclear Information System (INIS)

    1993-03-01

    This report documents the results of the Environmental Management Audit completed for the Southwestern Power Administration. During this Audit, activities and records were reviewed and personnel interviewed. The onsite portion of the Southwestern Audit was conducted from November 30 through December 11, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24). EH-24 carries out independent assessments of Department of Energy (DOE) facilities and activities as part of the Assistant Secretary's Environmental Audit Program. This program is designed to evaluate the status of DOE facilities/activities regarding compliance with laws, regulations, DOE Orders, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Environmental Management Audit stresses DOE's policy that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The Environmental Management Audit focuses on management systems and programs, whereas the Environmental Baseline Audit conducted in March 1991 focused on specific compliance issues. The scope of the Southwestern Environmental Management Audit included a review of all systems and functions necessary for effective environmental management. Specific areas of review included: Organizational Structure; Environmental Commitment; Environmental Protection Programs; Formality of Environmental Programs; Internal and External Communication; Staff Resources, Training, and Development; and Program Evaluation, Reporting, and Corrective Action

  4. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in...

  5. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit. 92.506 Section 92.506 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating...

  6. 24 CFR 590.27 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 590.27 Section 590.27... COMMUNITY FACILITIES URBAN HOMESTEADING § 590.27 Audit. (a) Access to records. The Secretary, the... funds or property transferred under this part, for the purpose of making surveys, audits, examinations...

  7. Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

    International Nuclear Information System (INIS)

    1993-01-01

    The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

  8. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 954.503 Section 954.503 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... PROGRAM Program Administration § 954.503 Audit. Audits of the grantee and subgrantees must be conducted in...

  9. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the audit...

  10. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

    1992-10-01

    This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

  11. Environmental audit: Fossil energy sites in Wyoming

    International Nuclear Information System (INIS)

    1992-08-01

    This report documents the results of the Comprehensive Baseline Environmental Audit completed for Selected Fossil Energy Sites in Wyoming. During this Audit, facilities, field sites, and activities were investigated and inspected in several areas of Wyoming that are considered to be representative of offsite work falling under the purview of the Morgantown Energy Technology Center (METC) in Morgantown, West Virginia. Department of Energy (DOE) personnel at METC and at the Liquid Fuels Technology Branch (LFTB) in Laramie, Wyoming were interviewed as were DOE contractors and Federal and state regulators. Extensive document review was also a key part of this Audit. The on-site portion of the Audit occurred in Morgantown from May 18 to 22, 1992, and throughout Wyoming from May 26 through June 10, 1992. EH-24 carries out independent assessments of DOE facilities and DOE-funded off-site activities as part of the Assistant Secretary's Environmental Audit Program. That program is designed to evaluate the status of facilities and activities regarding compliance with environmental laws, regulations, DOE Directives, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Audit stresses the fact that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations with the exception of the National Environmental Policy Act (NEPA), which is beyond the purview of EH-24. Specifically included within this Audit were Air, Soils/Sediment/Biota, Surface Water/Drinking Water, Groundwater, Waste Management, Toxic and Chemical Materials, Quality Assurance, Radiation, Inactive Waste Sites, and Environmental Management

  12. 24 CFR 300.17 - Audits and reports.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audits and reports. 300.17 Section...) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17 Audits and reports. The Association and its designees may at any reasonable time audit the books and examine...

  13. Routine environmental reaudit of the Argonne National Laboratory - West

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-04-01

    This report documents the results of the Routine Environmental Reaudit of the Argonne National Laboratory - West (ANL-W), Idaho Falls, Idaho. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), U.S. Environmental Protection Agency (EPA), State of Idaho Department of Health and Welfare (IDHW), and DOE contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from October 11 to October 22, 1993, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.113, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations, and by utilizing supplemental activities that serve to strengthen self-assessment and oversight functions within program, field, and contractor organizations.

  14. Routine environmental reaudit of the Argonne National Laboratory - West

    International Nuclear Information System (INIS)

    1996-01-01

    This report documents the results of the Routine Environmental Reaudit of the Argonne National Laboratory - West (ANL-W), Idaho Falls, Idaho. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), U.S. Environmental Protection Agency (EPA), State of Idaho Department of Health and Welfare (IDHW), and DOE contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from October 11 to October 22, 1993, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.113, open-quotes Environment, Safety, and Health Appraisal Program,close quotes established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department's environmental programs within line organizations, and by utilizing supplemental activities that serve to strengthen self-assessment and oversight functions within program, field, and contractor organizations

  15. Seasonal variation in tissue estrogen-2/4-hydroxylases (EH) and in vitro effects of steroids on ovarian EH activity in the catfish Heteropneustes fossilis.

    Science.gov (United States)

    Chourasia, T K; Joy, K P

    2010-12-12

    A radiometric assay was used to measure microsomal EH activity from tritiated H(2)O formed during the conversion of [2,4 (3)H] estradiol-17β into catecholestrogens in the microsomal fractions of liver, brain and ovary of the catfish Heteropneustes fossilis. The validation data show that enzyme activity increased with incubation time, and substrate and cofactor (NADPH) concentrations, elicited temperature optima of 30-37°C and pH optima of 6.8-7.8. EH activity was strongly NADPH-dependent and in its absence only 13.48% activity was recorded. Liver recorded the highest enzyme activity, followed by brain and ovary. EH activity showed a significant seasonal variation with the peak activity in spawning phase and the lowest activity in resting phase. In the ovary, the follicular layer (theca and granulosa) elicited the highest activity over that of the denuded oocytes. Modulatory effects of steroids on ovarian enzyme activity were further demonstrated. The incubation of postvitellogenic follicles with 1, 10 or 100 nM concentrations of various steroids for 24 h produced varied effects on EH activity. Progesterone and 2-hydroxyestradiol-17β elicited strong suppressive effects on enzyme activity. Estrogens (E(1), E(2) and E(3)) suppressed the activity in a concentration-dependent manner. Among the progestins tested, 17,20α-dihydroxy-4-pregnen-3-one, the isomer of 17,20β-dihydroxy-4-pregnen-3-one (a teleost maturation-inducing steroid) showed the lowest depressing effect. Among androgens, the testosterone metabolite 11-ketotestosterone (functional teleost androgen) showed a high suppressing effect. Corticosteroids elicited low activity with cortisol suppressed the activity at higher concentrations. The study will form a basis to understand the physiological role of catecholestrogens in ovarian functions. Copyright © 2010 Elsevier Inc. All rights reserved.

  16. Environmental audit of the Savannah River Ecology Laboratory (SREL)

    Energy Technology Data Exchange (ETDEWEB)

    1993-09-01

    This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy`s (DOE`s), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices.

  17. Environmental audit of the Savannah River Ecology Laboratory (SREL)

    International Nuclear Information System (INIS)

    1993-09-01

    This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy's (DOE's), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices

  18. Environmental Audit of the Grand Junction Projects Office

    Energy Technology Data Exchange (ETDEWEB)

    1991-08-01

    The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs.

  19. Environmental Audit of the Grand Junction Projects Office

    International Nuclear Information System (INIS)

    1991-08-01

    The Grand Junction Projects Office (GJPO) is located in Mesa County, Colorado, immediately south and west of the Grand Junction city limits. The US Atomic Energy Commission (AEC) established the Colorado Raw Materials Office at the present-day Grand Junction Projects Office in 1947, to aid in the development of a viable domestic uranium industry. Activities at the site included sampling uranium concentrate; pilot-plant milling research, including testing and processing of uranium ores; and operation of a uranium mill pilot plant from 1954 to 1958. The last shipment of uranium concentrate was sent from GJPO in January, 1975. Since that time the site has been utilized to support various DOE programs, such as the former National Uranium Resource Evaluation (NURE) Program, the Uranium Mill Tailings Remedial Action Project (UMTRAP), the Surplus Facilities Management Program (SFMP), and the Technical Measurements Center (TMC). All known contamination at GJPO is believed to be the result of the past uranium milling, analyses, and storage activities. Hazards associated with the wastes impounded at GJPO include surface and ground-water contamination and potential radon and gamma-radiation exposure. This report documents the results of the Baseline Environmental Audit conducted at Grand Junction Projects Office (GJPO) located in Grand Junction, Colorado. The Grand Junction Baseline Environmental Audit was conducted from May 28 to June 12, 1991, by the Office of Environmental Audit (EH-24). This Audit evaluated environmental programs and activities at GJPO, as well as GJPO activities at the State-Owned Temporary Repository. 4 figs., 12 tabs

  20. Draft genome sequence of four coccolithoviruses: Emiliania huxleyi virus EhV-88, EhV-201, EhV-207, and EhV-208.

    Science.gov (United States)

    Nissimov, Jozef I; Worthy, Charlotte A; Rooks, Paul; Napier, Johnathan A; Kimmance, Susan A; Henn, Matthew R; Ogata, Hiroyuki; Allen, Michael J

    2012-03-01

    The Coccolithoviridae are a group of viruses which infect the marine coccolithophorid microalga Emiliania huxleyi. The Emiliania huxleyi viruses (known as EhVs) described herein have 160- to 180-nm diameter icosahedral structures, have genomes of approximately 400 kbp, and consist of more than 450 predicted coding sequences (CDSs). Here, we describe the genomic features of four newly sequenced coccolithoviruses (EhV-88, EhV-201, EhV-207, and EhV-208) together with their draft genome sequences and their annotations, highlighting the homology and heterogeneity of these genomes to the EhV-86 model reference genome.

  1. The EH network

    DEFF Research Database (Denmark)

    Santolini, E; Salcini, A E; Kay, B K

    1999-01-01

    . Moreover, a number of cellular ligands of the domain have been identified and demonstrated to define a complex network of protein-protein interactions in the eukaryotic cell. Interestingly, many of the EH-containing and EH-binding proteins display characteristics of endocytic "accessory" proteins......, suggesting that the principal function of the EH network is to regulate various steps in endocytosis. In addition, recent evidence suggests that the EH network might work as an "integrator" of signals controlling cellular pathways as diverse as endocytosis, nucleocytosolic export, and ultimately cell...

  2. Auditing hierarchical cycles to locate other inconsistencies in the UMLS.

    Science.gov (United States)

    Halper, Michael; Morrey, C Paul; Chen, Yan; Elhanan, Gai; Hripcsak, George; Perl, Yehoshua

    2011-01-01

    A cycle in the parent relationship hierarchy of the UMLS is a configuration that effectively makes some concept(s) an ancestor of itself. Such a structural inconsistency can easily be found automatically. A previous strategy for disconnecting cycles is to break them with the deletion of one or more parent relationships-irrespective of the correctness of the deleted relationships. A methodology is introduced for auditing of cycles that seeks to discover and delete erroneous relationships only. Cycles involving three concepts are the primary consideration. Hypotheses about the high probability of locating an erroneous parent relationship in a cycle are proposed and confirmed with statistical confidence and lend credence to the auditing approach. A cycle may serve as an indicator of other non-structural inconsistencies that are otherwise difficult to detect automatically. An extensive auditing example shows how a cycle can indicate further inconsistencies.

  3. Auditing Hierarchical Cycles to Locate Other Inconsistencies in the UMLS

    Science.gov (United States)

    Halper, Michael; Morrey, C. Paul; Chen, Yan; Elhanan, Gai; Hripcsak, George; Perl, Yehoshua

    2011-01-01

    A cycle in the parent relationship hierarchy of the UMLS is a configuration that effectively makes some concept(s) an ancestor of itself. Such a structural inconsistency can easily be found automatically. A previous strategy for disconnecting cycles is to break them with the deletion of one or more parent relationships—irrespective of the correctness of the deleted relationships. A methodology is introduced for auditing of cycles that seeks to discover and delete erroneous relationships only. Cycles involving three concepts are the primary consideration. Hypotheses about the high probability of locating an erroneous parent relationship in a cycle are proposed and confirmed with statistical confidence and lend credence to the auditing approach. A cycle may serve as an indicator of other non-structural inconsistencies that are otherwise difficult to detect automatically. An extensive auditing example shows how a cycle can indicate further inconsistencies. PMID:22195107

  4. Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

    Energy Technology Data Exchange (ETDEWEB)

    1993-04-01

    This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE`s Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES&H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report.

  5. Environmental Management Assessment of the Fernald Environmental Management Project (FEMP)

    International Nuclear Information System (INIS)

    1993-04-01

    This report documents the results of the Environmental Management Assessment performed at the Fernald Environmental Management Project (FEMP) in Fernald, Ohio. During this assessment, the activities conducted by the assessment team included review of internal documents and reports from previous audits and assessments; interviews with US Department of Energy (DOE) and FEMP contractor personnel; and inspection and observation of selected facilities and operations. The onsite portion of the assessment was conducted from March 15 through April 1, 1993, by DOE's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety, and Health (EH-1). EH-24 carries out independent assessments of DOE facilities and activities as part of the EH-1 Environment, Safety, and Health (ES ampersand H) Oversight Audit Program. The EH-24 program is designed to evaluate the status of DOE facilities and activities with respect to compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, Guidance and Directives; conformance with accepted industry practices and standards of performance; and the status and adequacy of management systems developed to address environmental requirements. The Environmental Management Assessment of FEMP focused on the adequacy of environmental management systems. Further, in response to requests by the Office of Environmental Restoration and Waste Management (EM) and Fernald Field Office (FN), Quality Assurance and Environmental Radiation activities at FEMP were evaluated from a programmatic standpoint. The results of the evaluation of these areas are contained in the Environmental Protection Programs section in this report

  6. Environmental Management Assessment of the Stanford Linear Accelerator Center

    International Nuclear Information System (INIS)

    1994-01-01

    This report documents the results of the Environmental Management Assessment of the Stanford Linear Accelerator Center (SLAC), Menlo Park, California. During this assessment, the activities conducted by the assessment team included reviews of internal documents and reports from previous assessments; interviews with the US Department of Energy (DOE), US Environmental Protection Agency, State Water Resources Board, California Regional Water Quality Control Board, and SLAC contractor personnel; and inspections and observations of selected facilities and operations. Onsite portion of the assessment was conducted from January 18 through January 31, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH), and the Environment and Safety Support Division (ESS), located within the Oakland Operations Office (OAK). The EH-24 environmental management assessment and the OAK functional appraisal were combined to minimize disruptions to the site. The management disciplines and three technical areas (air quality, groundwater, and inactive waste sites) were evaluated by EH-24, and four other technical areas (surface water, waste management, toxic and chemical materials, and environmental radiation) were assessed by ESS

  7. 24 CFR 84.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... education or other non-profit organization (including hospitals) shall be subject to the audit requirements... 84 shall comply with the audit requirements of revised OMB Circular A-133, “Audits of States, Local... subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501...

  8. EH domain of EHD1

    Energy Technology Data Exchange (ETDEWEB)

    Kieken, Fabien; Jovic, Marko; Naslavsky, Naava; Caplan, Steve, E-mail: scaplan@unmc.edu; Sorgen, Paul L. [University of Nebraska Medical Center, Department of Biochemistry and Molecular Biology and Eppley Cancer Center (United States)], E-mail: psorgen@unmc.edu

    2007-12-15

    EHD1 is a member of the mammalian C-terminal Eps15 homology domain (EH) containing protein family, and regulates the recycling of various receptors from the endocytic recycling compartment to the plasma membrane. The EH domain of EHD1 binds to proteins containing either an Asn-Pro-Phe or Asp-Pro-Phe motif, and plays an important role in the subcellular localization and function of EHD1. Thus far, the structures of five N-terminal EH domains from other proteins have been solved, but to date, the structure of the EH domains from the four C-terminal EHD family paralogs remains unknown. In this study, we have assigned the 133 C-terminal residues of EHD1, which includes the EH domain, and solved its solution structure. While the overall structure resembles that of the second of the three N-terminal Eps15 EH domains, potentially significant differences in surface charge and the structure of the tripeptide-binding pocket are discussed.

  9. EH domain of EHD1

    International Nuclear Information System (INIS)

    Kieken, Fabien; Jovic, Marko; Naslavsky, Naava; Caplan, Steve; Sorgen, Paul L.

    2007-01-01

    EHD1 is a member of the mammalian C-terminal Eps15 homology domain (EH) containing protein family, and regulates the recycling of various receptors from the endocytic recycling compartment to the plasma membrane. The EH domain of EHD1 binds to proteins containing either an Asn-Pro-Phe or Asp-Pro-Phe motif, and plays an important role in the subcellular localization and function of EHD1. Thus far, the structures of five N-terminal EH domains from other proteins have been solved, but to date, the structure of the EH domains from the four C-terminal EHD family paralogs remains unknown. In this study, we have assigned the 133 C-terminal residues of EHD1, which includes the EH domain, and solved its solution structure. While the overall structure resembles that of the second of the three N-terminal Eps15 EH domains, potentially significant differences in surface charge and the structure of the tripeptide-binding pocket are discussed

  10. Phase composition of EhK 990-ID steel

    International Nuclear Information System (INIS)

    Rabinovich, A.V.; Milova, I.M.; Zaslavskij, Yu.B.; Neklyudov, I.M.; Chernyj, B.P.; Vanzha, A.F.; Zejdlits, M.P.; Kurasov, A.N.; Shmelev, Yu.S.

    1990-01-01

    The microstructure and phase composition of EhK99 steel have been investigated. It is shown that the scandium absolute concentration in solid solution of hot-deformed metal is directly proportional to their total content. It was established that the ratio between the scandium concentration in solid solution and the total content [Sc] ss/[Sc] s is not the function of the latter and constitutes (24.5±5.5) rel.%. The limiting scandium solubility in the EhK99 steel at temperature 1270 deg C was determined. It constitutes 0.07±0.005 mass%. In this paper proposed is the mechanism of intermetallide-and-second phase nucleation and growth during crystallization and homogenizing annealing. The recommendation for regimes of homogenizing annealing (1270 deg C, 12 hours) are given. It is shown that the homogenizing vacuum annealing may have an appreciable influence on the technique plasticity and production of good tubes of EhK99 steel with scandium content no more than 0.07wt%. 2 refs., 10 figs., 2 tabs

  11. Application of RIA of PRA, AT II and NPY in typing and therapy of EH patients

    International Nuclear Information System (INIS)

    Yang Yongqing; Wang Xiaozhou; Jiang Qinian

    2001-01-01

    Objective: To study the typing and AT II receptor inhibitor therapy for essential hypertension (EH) patients. Methods: Plasma RA, AT II and NPY levels were measured by radioimmunoassay (RIA) in 208 Patients with EH and 100 controls; plasma NPY levels were measured in 40 EH patients before and after AT II receptor inhibitor therapy. The mean coefficient of variation for intra and inter batch-assay were less than 10% and 15% respectively. Results: In 208 EH patients plasma PRA levels were increased, normal and decreased in 17.8%, 71.6% and 10.6% respectively, while in 128 EH patients Plasma AT II levels were increased, normal and decreased in 20.3%, 64.1% and 15.6% respectively. In 69 EH Plasma NPY levels were significantly higher than those in 40 control subjects. (17 grade I EH, 137.3 +- 32.6 pg/mL; 28 grade II EH, 148.5 +- 41.1 pg/mL; 24 grade III EH, 162.4 +- 42.7 pg/mL; 40 controls, 118.5 +- 30.5 pg/mL). In 40 EH patients plasma NPY levels were decreased after AT II receptor inhibitor therapy as the blood pressure decreased. Conclusion: Typing of EH patients according to levels of plasma PRA and AT II is useful in guiding treatment. AT II receptor inhibitors are indicated in those patients with increased plasma levels and NPY levels can be used for appraisal of the treatment efficacy

  12. Detection of the Endosomal Sorting Complex Required for Transport in Entamoeba histolytica and Characterization of the EhVps4 Protein

    Directory of Open Access Journals (Sweden)

    Israel López-Reyes

    2010-01-01

    Full Text Available Eukaryotic endocytosis involves multivesicular bodies formation, which is driven by endosomal sorting complexes required for transport (ESCRT. Here, we showed the presence and expression of homologous ESCRT genes in Entamoeba histolytica. We cloned and expressed the Ehvps4 gene, an ESCRT member, to obtain the recombinant EhVps4 and generate specific antibodies, which immunodetected EhVps4 in cytoplasm of trophozoites. Bioinformatics and biochemical studies evidenced that rEhVps4 is an ATPase, whose activity depends on the conserved E211 residue. Next, we generated trophozoites overexpressing EhVps4 and mutant EhVps4-E211Q FLAG-tagged proteins. The EhVps4-FLAG was located in cytosol and at plasma membrane, whereas the EhVps4-E211Q-FLAG was detected as abundant cytoplasmic dots in trophozoites. Erythrophagocytosis, cytopathic activity, and hepatic damage in hamsters were not improved in trophozoites overexpressing EhVps4-FLAG. In contrast, EhVps4-E211Q-FLAG protein overexpression impaired these properties. The localization of EhVps4-FLAG around ingested erythrocytes, together with our previous results, strengthens the role for EhVps4 in E. histolytica phagocytosis and virulence.

  13. Do microbial exudates control EH electrode measurements?

    Science.gov (United States)

    Markelova, E.; Parsons, C. T.; Smeaton, C. M.; Van Cappellen, P.

    2017-12-01

    Redox electrodes are widely used as simple, inexpensive monitoring devices to rapidly measure redox potentials (EH) of waterlogged soils, sediments, and aquifers. While a variety of physicochemical and biogeochemical factors have been involved to explain measured EH values, the role of microorganisms remains comparatively understudied and uncertain. Besides catalyzing many inorganic redox reactions (e.g., nitrate reduction), microorganisms produce a variety of redox-active organic compounds (e.g., NAD+/NADH, GSSG/2GSH, FAD/FADH2), which can be released into the surrounding environment via active secretion, passive diffusion, or cell lysis. To isolate different microbial effects on EH measurements, we performed batch experiments using S. oneidensis MR-I as a model heterotrophic microorganism and flavins as example microbial exudates [1]. We monitored EH and pH along with flavin production (fluorescence measurements) during dissimilatory nitrate reduction to ammonium (DNRA). Dissolved flavins increased to 0.2 mM (riboflavin equivalent) under anoxic conditions during complete consumption of 1 mM nitrate by DNRA at pH 7.4 and 30 °C over 80 hours. The observed redox cascade from +255 to -250 mV did not follow the EH predicted for the reduction of NO3- to NO2- and NO2- to NH4+ by the Nernst equation. However, a set of separate abiotic experiments on the photoreduction of synthetic flavins (LMC, RF, FMN, and FAD, Sigma Aldrich) under the same conditions indicated that measured EH values are buffered at +270 ± 20 mV and -230 ± 50 mV when oxidized and reduced flavin species dominate, respectively. Moreover, based on the temporal changes in EH, we speculate that NO3- reduction by S. oneidensis consumes reduced flavins (i.e., NO3- accepts electrons from reduced flavins) and generates oxidized flavins, thus buffering EH at +255 mV. By contrast, NO2- reduction to NH4+ is independent of flavin speciation, which leads to the accumulation of reduced flavins in the solution and

  14. Environmental Management Assessment of the Continuous Electron Beam Accelerator Facility (CEBAF)

    International Nuclear Information System (INIS)

    1993-03-01

    This report documents the results of the Environmental Management Assessment performed at the Continuous Electron Beam Accelerator Facility (CEBAF) in Newport News, Virginia. During this assessment, activities and records were reviewed and interviews were conducted with personnel from the CEBAF Site Office; the CEBAF management and operating contractor (M ampersand O), Southeastern Universities Research Association, Inc. (SURA); the Oak Ridge Field Office (OR); and the responsible DOE Headquarters Program Office, the Office of Energy Research (ER). The onsite portion of the assessment was conducted from March 8 through March 19, 1993, by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) located within the office of Environment, Safety and Health (EH). DOE 5482.1 B, ''Environment, Safety and Health Appraisal Program,'' and Secretary of Energy Notice (SEN)-6E-92, ''Departmental Organizational and Management Arrangements,'' establish the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission utilizing systematic and periodic evaluations of the Department's environmental programs within line organizations, and through use of supplemental activities which serve to strengthen self-assessment and oversight functions within program, field, and contractor organizations

  15. Ageing temperature effect on inclination of martensite high strength steels EhP699, EhP678, EhP679 to corrosion cracking

    International Nuclear Information System (INIS)

    Rozenfel'd, I.L.; Spiridonov, V.B.; Konradi, M.V.; Krasnorutskaya, I.B.; Fridman, V.S.

    1979-01-01

    Stated are the data permitting to judge of the role of ageing temperature in the total number of factors, determining the inclination to corrosion cracking of high strength maraging steels, which contain chromium as a main alloying element. The inclination of the EhP699, EhP678, EhP679 steels to corrosion cracking was estimated on smooth stressed specimens in 3 % NaCl solution with the use of electrochemical polarization. The tensile stress resulted from deflection; anode and cathode current density was 10 mA/cm 2 . It is shown, that resistance to corrosion cracking depends on the ageing temperature: maximum sensitivity to corrosion cracking the steels manifest at the ageing temperatures, providing for maximum strength (470-500 deg). At the ageing temperatures by 20-30 deg over the temperature of this maximum the sensitivity to corrosion cracking disappears, which may result from the loss of coherence of strengthening phase in a matrix, from particle coagulation and stress relaxation in the crack peak

  16. 24 CFR 203.38 - Location of dwelling.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Location of dwelling. 203.38... § 203.38 Location of dwelling. At the time a mortgage is insured there must be located on the mortgaged property one or more dwellings designed principally for residential use for not more than four families...

  17. NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

    Science.gov (United States)

    On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...

  18. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

    The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

  19. Concrete decontamination by Electro-Hydraulic Scabbling (EHS)

    International Nuclear Information System (INIS)

    1994-11-01

    EHS is being developed for decontaminating concrete structures from radionuclides, organic substances, and hazardous metals. EHS involves the generation of powerful shock waves and intense cavitation by a strong pulsed electric discharge in a water layer at the concrete surface; high impulse pressure results in stresses which crack and peel off a concrete layer of controllable thickness. Scabbling produces contaminated debris of relatively small volume which can be easily removed, leaving clean bulk concrete. Objective of Phase I was to prove the technical feasibility of EH for controlled scabbling and decontamination of concrete. Phase I is complete

  20. Concrete decontamination by Electro-Hydraulic Scabbling (EHS)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-01

    EHS is being developed for decontaminating concrete structures from radionuclides, organic substances, and hazardous metals. EHS involves the generation of powerful shock waves and intense cavitation by a strong pulsed electric discharge in a water layer at the concrete surface; high impulse pressure results in stresses which crack and peel off a concrete layer of controllable thickness. Scabbling produces contaminated debris of relatively small volume which can be easily removed, leaving clean bulk concrete. Objective of Phase I was to prove the technical feasibility of EH for controlled scabbling and decontamination of concrete. Phase I is complete.

  1. 24 CFR 110.15 - Location of posters.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Location of posters. 110.15 Section 110.15 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE OF... HOUSING POSTER Requirements for Display of Posters § 110.15 Location of posters. All fair housing posters...

  2. Estimation of human percutaneous bioavailability for two novel brominated flame retardants, 2-ethylhexyl 2,3,4,5-tetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl) tetrabromophthalate (BEH-TEBP)

    International Nuclear Information System (INIS)

    Knudsen, Gabriel A.; Hughes, Michael F.; Sanders, J. Michael; Hall, Samantha M.; Birnbaum, Linda S.

    2016-01-01

    2-Ethylhexyl-2,3,4,5-tetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl)tetrabromophthalate (BEH-TEBP) are novel brominated flame retardants used in consumer products. A parallelogram approach was used to predict human dermal absorption and flux for EH-TBB and BEH-TEBP. [ 14 C]-EH-TBB or [ 14 C]-BEH-TEBP was applied to human or rat skin at 100 nmol/cm 2 using a flow-through system. Intact rats received analogous dermal doses. Treated skin was washed and tape-stripped to remove “unabsorbed” [ 14 C]-radioactivity after continuous exposure (24 h). “Absorbed” was quantified using dermally retained [ 14 C]-radioactivity; “penetrated” was calculated based on [ 14 C]-radioactivity in media (in vitro) or excreta + tissues (in vivo). Human skin absorbed EH-TBB (24 ± 1%) while 0.2 ± 0.1% penetrated skin. Rat skin absorbed more (51 ± 10%) and was more permeable (2 ± 0.5%) to EH-TBB in vitro; maximal EH-TBB flux was 11 ± 7 and 102 ± 24 pmol-eq/cm 2 /h for human and rat skin, respectively. In vivo, 27 ± 5% was absorbed and 13% reached systemic circulation after 24 h (maximum flux was 464 ± 65 pmol-eq/cm 2 /h). BEH-TEBP in vitro penetrance was minimal (< 0.01%) for rat or human skin. BEH-TEBP absorption was 12 ± 11% for human skin and 41 ± 3% for rat skin. In vivo, total absorption was 27 ± 9%; 1.2% reached systemic circulation. In vitro maximal BEH-TEBP flux was 0.3 ± 0.2 and 1 ± 0.3 pmol-eq/cm 2 /h for human and rat skin; in vivo maximum flux for rat skin was 16 ± 7 pmol-eq/cm 2 /h. EH-TBB was metabolized in rat and human skin to tetrabromobenzoic acid. BEH-TEBP-derived [ 14 C]-radioactivity in the perfusion media could not be characterized. < 1% of the dose of EH-TBB and BEH-TEHP is estimated to reach the systemic circulation following human dermal exposure under the conditions tested. Chemical compounds studied in this article: 2-Ethylhexyl 2,3,4,5-tetrabromobenzoate (PubChem CID: 71316600; CAS No. 183658-27-7 FW: 549.92 g/mol logP est : 7.73–8

  3. Ductile fracture of two-phase welds under 77K. [Steel-EhP810, steel-EhP666, steel-08Kh18N10T, steel-EhP659-VI, steel-chP810

    Energy Technology Data Exchange (ETDEWEB)

    Yushchenko, K.A.; Voronin, S.A.; Pustovit, A.I.; Shavel' , A.V.

    The effect of the type of welding and fillers on crack resistance of welded joints high-strength steel EhP810 and its various compounds with steels EhP666, 08Kh18N10T has been studied. For the welding of steel EhP810 with steels EhP810, EhP666, 08Kh18N10T electron-beam, automatic, argon tungsten arc with non-consumable electrode with various fillers, as well as argon metal-arc welding with consumable electrode, were used. It is shown, that for a joint, made by electron-beam welding, parameters sigmasub(u), Ksub(IcJ), KCV are higher than for a joint of a similar phase structure made using filler wire EhP659-VI. It is explained by the fact, that during electron-beam welding joint metal refining takes place, which removes gases. In welded joints of chP810 steel, having joints with austenitic structure, characteristic of crack resistance Ssub(c) increases by more than 0.2 mm in contrast to two-phase joints, which conventional yield strength at 77 K exceeds 1000 MPa. It is worth mentioning, that for other classes of steels formation of two-phase structure of joint increases welded joint resistance to brittle fracture. It is possible to obtain the required structure of joint with assigned level of resistance to brittle fracture by means of the use of different fillers, optimum and welding procedure, regulating the part of the basic metal in joint content.

  4. Recognition specificity of individual EH domains of mammals and yeast

    DEFF Research Database (Denmark)

    Paoluzi, S; Castagnoli, L; Lauro, I

    1998-01-01

    by characterizing the peptide-binding preference of 11 different EH domains from mammal and yeast proteins. Ten of the eleven EH domains could bind at least some peptides containing an Asn-Pro-Phe (NPF) motif. By contrast, the first EH domain of End3p preferentially binds peptides containing an His-Thr/Ser-Phe (HT...

  5. Bench Scale Process for Low Cost CO2 Capture Using a Phase-Changing Absorbent: Topical Report EH&S Risk Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Westendorf, Tiffany; Farnum, Rachel; Perry, Robert; Herwig, Mark; Giolando, Salvatore; Green, Dianne; Morall, Donna

    2016-05-11

    GE Global Research was contracted by the Department of Energy to design and build a bench-scale process for a novel phase-changing aminosilicone-based CO2 capture solvent (award number DEFE0013687). As part of this program, a technology EH&S assessment (Subtask 5.1) has been completed for a CO2 capture system for a 550 MW coal-fired power plant. The assessment focuses on two chemicals used in the process, the aminosilicone solvent, GAP-0, and dodecylbenzenesulfonic acid (DDBSA), the GAP-0 carbamate formed upon reaction of the GAP-0 with CO2, and two potential byproducts formed in the process, GAP-0/SOx salts and amine-terminated, urea-containing silicone (also referred to as “ureas” in this report). The EH&S assessment identifies and estimates the magnitude of the potential air and water emissions and solid waste generated by the process and reviews the toxicological profiles of the chemicals associated with the process. Details regarding regulatory requirements, engineering controls, and storage and handling procedures are also provided in the following sections.

  6. Estimation of human percutaneous bioavailability for two novel brominated flame retardants, 2-ethylhexyl 2,3,4,5-tetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl) tetrabromophthalate (BEH-TEBP)

    Energy Technology Data Exchange (ETDEWEB)

    Knudsen, Gabriel A., E-mail: gabriel.knudsen@nih.gov [NCI Laboratory of Toxicology and Toxicokinetics, 111 T W Alexander Dr., Research Triangle Park, NC (United States); Hughes, Michael F. [Integrated Systems Toxicology Division, National Health and Environmental Effects Research Laboratory, Office of Research and Development, U.S. Environmental Protection Agency, Research Triangle Park, NC 27711 (United States); Sanders, J. Michael; Hall, Samantha M.; Birnbaum, Linda S. [NCI Laboratory of Toxicology and Toxicokinetics, 111 T W Alexander Dr., Research Triangle Park, NC (United States)

    2016-11-15

    2-Ethylhexyl-2,3,4,5-tetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl)tetrabromophthalate (BEH-TEBP) are novel brominated flame retardants used in consumer products. A parallelogram approach was used to predict human dermal absorption and flux for EH-TBB and BEH-TEBP. [{sup 14}C]-EH-TBB or [{sup 14}C]-BEH-TEBP was applied to human or rat skin at 100 nmol/cm{sup 2} using a flow-through system. Intact rats received analogous dermal doses. Treated skin was washed and tape-stripped to remove “unabsorbed” [{sup 14}C]-radioactivity after continuous exposure (24 h). “Absorbed” was quantified using dermally retained [{sup 14}C]-radioactivity; “penetrated” was calculated based on [{sup 14}C]-radioactivity in media (in vitro) or excreta + tissues (in vivo). Human skin absorbed EH-TBB (24 ± 1%) while 0.2 ± 0.1% penetrated skin. Rat skin absorbed more (51 ± 10%) and was more permeable (2 ± 0.5%) to EH-TBB in vitro; maximal EH-TBB flux was 11 ± 7 and 102 ± 24 pmol-eq/cm{sup 2}/h for human and rat skin, respectively. In vivo, 27 ± 5% was absorbed and 13% reached systemic circulation after 24 h (maximum flux was 464 ± 65 pmol-eq/cm{sup 2}/h). BEH-TEBP in vitro penetrance was minimal (< 0.01%) for rat or human skin. BEH-TEBP absorption was 12 ± 11% for human skin and 41 ± 3% for rat skin. In vivo, total absorption was 27 ± 9%; 1.2% reached systemic circulation. In vitro maximal BEH-TEBP flux was 0.3 ± 0.2 and 1 ± 0.3 pmol-eq/cm{sup 2}/h for human and rat skin; in vivo maximum flux for rat skin was 16 ± 7 pmol-eq/cm{sup 2}/h. EH-TBB was metabolized in rat and human skin to tetrabromobenzoic acid. BEH-TEBP-derived [{sup 14}C]-radioactivity in the perfusion media could not be characterized. < 1% of the dose of EH-TBB and BEH-TEHP is estimated to reach the systemic circulation following human dermal exposure under the conditions tested. Chemical compounds studied in this article: 2-Ethylhexyl 2,3,4,5-tetrabromobenzoate (PubChem CID: 71316600; CAS No. 183658

  7. In-situ Eh sensor measurement and calibration: application to seafloor observatories

    Science.gov (United States)

    Ding, K.; Seyfried, W. E.; Tan, C.

    2013-12-01

    Eh measurement is often used with manned submersible and AUV assets as an effective way to detect and locate seafloor hydrothermal activity. Eh can be fundamentally and sensitively linked to dissolved H 2 , which, in turn, serves as a key constraint on subseafloor redox reactions. Moreover, Eh is now being increasingly relied on for event detection and process monitoring efforts intrinsic to cabled seafloor observatories. Due to seawater interaction with electrochemical components fundamental to the operation of the Eh sensor, however, the quality and reliability of the measurements are often compromised by signal drift, especially when the sensor is used for long term deployment. To solve this problem, a calibration protocol was developed and added to our previously constructed pH 'calibrator'. Thus, the integrated electrochemical system now permits the combined in-situ measurement and calibration of pH and Eh of seafloor hydrothermal fluids. Key aspects of the design for this calibration system are: (1) the sensing electrodes can be kept preserved in fluid of known pH, Eh and NaCl concentration prior to use, thereby preventing deterioration of electrode response characteristics by chemical and biological activity; (2) the system consists of valves and pumps for flow control, and therefore can be operated remotely with power from the seafloor cabled observatory, or as a stand-alone device, using battery power for shorter-term deployments. In both cases, standardization with on-board fluids of known redox, pH, and NaCl activity can be activated at any time, providing enhanced reliability (3) the current development is aimed at deep sea environments, cold seeps, and hydrothermal diffuse flow fluids at the temperatures up to 100°C and depths up to 4500 m. The in-situ operation is especially well-suited for use with cabled observatory for real time intervention and event response owing to enabled power supply and two way communications. Field tests have been

  8. The Eh-pH Diagram and Its Advances

    Directory of Open Access Journals (Sweden)

    Hsin-Hsiung Huang

    2016-01-01

    Full Text Available Since Pourbaix presented Eh versus pH diagrams in his “Atlas of Electrochemical Equilibria in Aqueous Solution”, diagrams have become extremely popular and are now used in almost every scientific area related to aqueous chemistry. Due to advances in personal computers, such diagrams can now show effects not only of Eh and pH, but also of variables, including ligand(s, temperature and pressure. Examples from various fields are illustrated in this paper. Examples include geochemical formation, corrosion and passivation, precipitation and adsorption for water treatment and leaching and metal recovery for hydrometallurgy. Two basic methods were developed to construct an Eh-pH diagram concerning the ligand component(s. The first method calculates and draws a line between two adjacent species based on their given activities. The second method performs equilibrium calculations over an array of points (500 × 800 or higher are preferred, each representing one Eh and one pH value for the whole system, then combines areas of each dominant species for the diagram. These two methods may produce different diagrams. The fundamental theories, illustrated results, comparison and required conditions behind these two methods are presented and discussed in this paper. The Gibbs phase rule equation for an Eh-pH diagram was derived and verified from actual plots. Besides indicating the stability area of water, an Eh-pH diagram normally shows only half of an overall reaction. However, merging two or more related diagrams together reveals more clearly the possibility of the reactions involved. For instance, leaching of Au with cyanide followed by cementing Au with Zn (Merrill-Crowe process can be illustrated by combining Au-CN and Zn-CN diagrams together. A second example of the galvanic conversion of chalcopyrite can be explained by merging S, Fe–S and Cu–Fe–S diagrams. The calculation of an Eh-pH diagram can be extended easily into another dimension, such

  9. Electromagnetic hypersensitivity (EHS) in the media - a qualitative content analysis of Norwegian newspapers.

    Science.gov (United States)

    Huiberts, Ashild; Hjørnevik, Mari; Mykletun, Arnstein; Skogen, Jens C

    2013-01-01

    Electromagnetic hypersensitivity (EHS) is a condition characterized by experiencing symptoms after perceived exposure to weak electromagnetic fields (EMFs). There is substantial debate concerning the aetiology of EHS, but experimental data indicate no association between EHS and actual presence of EMFs. Newspapers play a key role in shaping peoples' understanding of health-related issues. The aim of this study was to describe the content of newspaper articles concerning aetiology and treatment of EHS. Qualitative content analysis of newspaper articles. Norwegian newspaper articles were identified using a comprehensive electronic media archive. Norwegian newspaper articles published between 1 February 2006 and 11 August 2010. Statements coded according to source of information, whether it was pro or con scientific evidence on EHS aetiology, and type of intervention presented as treatment option for EHS. Of the statements concerning EHS aetiology (n = 196), 35% (n = 69) were categorized as pro evidence, 65% (n = 127) as con evidence. Of the statements about EHS interventions assessed, 78% (n = 99) were categorized as 'radiance reduction', 4% (n = 5) as 'complementary medicine', and 18% (n = 23) as 'other'. Cognitive behavioural therapy (CBT) and psychotropic drugs were never presented as possible treatment options for EHS. The newspaper media discourse of EHS aetiology and recommended treatment interventions is much in conflict with the current evidence in the field. The majority of statements concerning aetiology convey that EHS is related to the presence of weak EMFs, and radiance reduction as the most frequently conveyed measure to reduce EHS-related symptoms.

  10. Proteomic analysis of the EhV-86 virion

    Directory of Open Access Journals (Sweden)

    Lilley Kathryn S

    2008-03-01

    Full Text Available Abstract Background Emiliania huxleyi virus 86 (EhV-86 is the type species of the genus Coccolithovirus within the family Phycodnaviridae. The fully sequenced 407,339 bp genome is predicted to encode 473 protein coding sequences (CDSs and is the largest Phycodnaviridae sequenced to date. The majority of EhV-86 CDSs exhibit no similarity to proteins in the public databases. Results Proteomic analysis by 1-DE and then LC-MS/MS determined that the virion of EhV-86 is composed of at least 28 proteins, 23 of which are predicted to be membrane proteins. Besides the major capsid protein, putative function can be assigned to 4 other components of the virion: two lectin proteins, a thioredoxin and a serine/threonine protein kinase. Conclusion This study represents the first steps toward the identification of the protein components that make up the EhV-86 virion. Aside from the major capsid protein, whose function in the virion is well known and defined, the nature of the other proteins suggest roles involved with viral budding, caspase activation, signalling, anti-oxidation, virus adsorption and host range determination.

  11. Characterization of a Rab11-like GTPase, EhRab11, of Entamoeba histolytica.

    Science.gov (United States)

    McGugan, Glen C; Temesvari, Lesly A

    2003-07-01

    The Entamoeba histolytica Rab11 family of small molecular weight GTPases consists of three members, EhRab11, EhRab11B, and EhRab11C. The functions of these Rabs in Entamoeba have not been determined. Therefore, as an approach to elucidate the role of the Rab11 family of GTPases in Entamoeba, immunofluorescence microscopy was undertaken to define the subcellular localization of one member of this family, EhRab11. Under conditions of growth, EhRab11 displayed a punctate pattern in the cytoplasm of trophozoites. EhRab11 did not colocalize with markers for the Golgi apparatus, endoplasmic reticulum, pinosomes, phagosomes, or compartments formed by receptor-mediated endocytosis, suggesting that this Rab may not play a role in vesicle trafficking between these organelles. Under conditions of iron and serum starvation, EhRab11 was translocated to the periphery of the cell. The altered cellular localization was accompanied by multinucleation of the cells as well as the acquisition of detergent resistance by the cells, features that are characteristic of Entamoeba cysts. The translocation of EhRab11 to the periphery of the cell during iron and serum starvation was specific as the subcellular localizations of two other Rab GTPases, EhRab7 and EhRabA, were not altered under the same conditions. In addition, the formation of multinucleated cells by inhibition of cytokinesis was not sufficient to induce the translocation of EhRab11 to the cell periphery. Taken together, the data suggest that iron and serum starvation may induce encystation in E. histolytica and that EhRab11 may play a role in this process. Moreover, these studies are the first to describe a putative role for a Rab GTPase in encystation in Entamoeba sp.

  12. The e/h ratio of the ATLAS hadronic tile calorimeter

    International Nuclear Information System (INIS)

    Budagov, Yu.A.; Vinogradov, V.B.; Kul'chitskij, Yu.A.; Kuz'min, M.V.

    2002-01-01

    We have determined the e/h ratios of the Module-0 of the ATLAS iron-scintillator barrel hadron tile calorimeter for five values of pseudorapidity η in the range of -0.55 ≤ η ≤ -0.15 for the beam energy range from 10 to 300 GeV on the basis of the July 1999 test beam data. These e/h ratios demonstrate independence from |η| value. The mean value is e/h = 1.362 + 0.006. The results are compared with the existing experimental data and with some Monte Carlo calculations

  13. Case study : Mergers and acquisitions blending EHS cultures

    Energy Technology Data Exchange (ETDEWEB)

    Shoji-Lee, L.A. [Duke Energy Gas Transmission, Vancouver, BC (Canada)

    2003-06-03

    In September 2001, Duke Energy acquired the assets of Westcoast Energy Inc. (WEI). Duke Energy's expertise lies in gas gathering, processing, transportation, storage, distribution and marketing. It also specializes in electric generation, transmission and distribution. Westcoast Energy managed a portfolio of natural gas and electric supply, delivery and trading, with international assets in Mexico, Indonesia and China. Since the acquisition of WEI, Duke Energy has adopted an Environment, Health and Safety (EHS) model that will provide assistance in the transition to dealing with different cultures. The integration is meant to identify steps to evaluate and integrate new assets into a common EHS Management System, and to identify areas of discrepancy and opportunities for synergies. This report describes the EHS Management System, with respect to compliance, assurance and performance standards for air issues, waste management, contaminated sites, emergency response, and performance indicators. tabs., figs.

  14. 40 CFR 204.57 - Selective enforcement auditing.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing. 204.57 Section 204.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE ABATEMENT... enforcement auditing. ...

  15. Brent Olson - Director, Office of Internal Audit | NREL

    Science.gov (United States)

    customers. Olson has more than 24 years' experience conducting and overseeing governmental audits at the organizations to assess their internal audit functions' conformance with The Institute of Internal Auditors (IIA ) International Standards for the Professional Practice of Internal Auditing. Prior to joining NREL, Olson's roles

  16. 24 CFR 964.230 - Audit and administrative requirements.

    Science.gov (United States)

    2010-04-01

    ... made pursuant to this subpart by a Certified Public Accountant (CPA), in accordance with generally... development(s) must be audited annually by a licensed certified public accountant, designated by the... Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND...

  17. Development of pH-Eh multi-stat system and its application to uranium chemistry

    International Nuclear Information System (INIS)

    Kirishima, A.; Kitatsuji, Y.; Kimura, T.

    2005-01-01

    Full text of publication follows: Redox potential Eh is one of the most important thermodynamic parameters beside pH and ionic strength. Since uranium, neptunium and plutonium may exist in various oxidation states in aqueous solution, a shift in Eh changes their chemical behavior drastically. The conventional ways of Eh adjustment in a sample solution can be classified into two types, that is, dissolution of suitable amounts of reductants or oxidants, and the electrochemical technique consisting of a potentiostat and electrodes. Coexistence of a certain amount of redox reagents generates Eh values being homogeneous in a whole solution system, while it is difficult to adjust Eh precisely to a designated value by varying the concentration of redox reagents. On the other hand, a potentiostat controls the Eh just on the electrode surface, and, therefore, the Eh of the bulk solution is never controlled when the concentration of the existing redox ion pairs is low. Because of these demerits of both techniques, bulk Eh of the solution system has not been quantitatively controlled so far unlike to pH and ionic strength. When it comes to the thermodynamical aspects of actinide speciation, the factor that governs the system is not an electrode surface Eh but the bulk solution Eh. Therefore, to study actinide reactions occurring with Eh shifts in a given pH region more quantitatively, the present work focuses on the development of a pH-Eh multi-stat system which makes it possible to select Eh and pH values independently and keep them constant. The system consists of two automatic burettes injecting acid or alkaline solution, 1. 10 -3 M of supporting redox ion pairs such as [Fe 3+ /Fe 2+ ] and the bulk potentiostatic electrolysis equipment made up of a potentiostat and a Pt-black working electrode etc. The voltage applied to the working electrode controls the fraction of supporting redox ion pairs, which determine the bulk Eh of the system. A supporting redox ion pair [Fe 2

  18. AUDIT and AUDIT-C as screening instruments for alcohol problem use in adolescents.

    Science.gov (United States)

    Liskola, Joni; Haravuori, Henna; Lindberg, Nina; Niemelä, Solja; Karlsson, Linnea; Kiviruusu, Olli; Marttunen, Mauri

    2018-07-01

    The Alcohol Use Disorders Identification Test (AUDIT) is commonly used in adults to screen for harmful alcohol consumption but few studies exist on its use among adolescents. Our aim was to validate the AUDIT and its derivative consumption questionnaire (AUDIT-C) as screening instruments for the detection of problem use of alcohol in adolescents. 621 adolescents (age-range, 12-19 years) were drawn from clinical and population samples who completed the AUDIT questionnaire. Psychiatric diagnoses were assessed using K-SADS-PL. A rating based on the K-SADS-PL was used to assess alcohol use habits, alcohol use disorders, screening and symptom criteria questions. Screening performance of the AUDIT and AUDIT-C sum scores and Receiver Operating Characteristic (ROC) curves were calculated. The diagnostic odds ratios (dOR) were calculated to express the overall discrimination between cut-offs. Comparisons of ROC between the AUDIT and AUDIT-C pairs indicated a slightly better test performance by AUDIT for the whole sample and in a proportion of the subsamples. Optimal cut-off value for the AUDIT was ≥5 (sensitivity 0.931, specificity 0.772, dOR 45.22; 95% CI: 24.72-83.57) for detecting alcohol problem use. The corresponding optimal cut-off value for the AUDIT-C was ≥3 in detecting alcohol problem use (sensitivity 0.952, specificity 0.663, dOR 39.31; 95% CI: 19.46-78.97). Agreement between the AUDIT and AUDIT-C using these cut-off scores was high at 91.9%. Our results for the cut-off scores for the early detection of alcohol problem use in adolescents are ≥5 for AUDIT, and ≥3 for AUDIT-C. Copyright © 2018 Elsevier B.V. All rights reserved.

  19. Environmental Audit of the Environmental Measurements Laboratory (EML)

    International Nuclear Information System (INIS)

    1992-02-01

    This document contains the findings identified during the Environmental Audit of the Environmental Measurements Laboratory (EML), conducted from December 2 to 13, 1991. The Audit included the EML facility located in a fifth-floor General Services Administration (GSA) office building located in New York City, and a remote environmental monitoring station located in Chester, New Jersey. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations, with the exception of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight. Compliance with applicable Federal, state, and local requirements; applicable DOE Orders; and internal facility requirements was addressed

  20. Chemical Shift Assignments of the C-terminal Eps15 Homology Domain-3 EH Domain*

    Science.gov (United States)

    Caplan, Steve; Sorgen, Paul L.

    2013-01-01

    The C-terminal Eps15 homology (EH) domain 3 (EHD3) belongs to a eukaryotic family of endocytic regulatory proteins and is involved in the recycling of various receptors from the early endosome to the endocytic recycling compartment or in retrograde transport from the endosomes to the Golgi. EH domains are highly conserved in the EHD family and function as protein-protein interaction units that bind to Asn-Pro-Phe (NPF) motif-containing proteins. The EH domain of EHD1 was the first C-terminal EH domain from the EHD family to be solved by NMR. The differences observed between this domain and proteins with N-terminal EH domains helped describe a mechanism for the differential binding of NPF-containing proteins. Here, structural studies were expanded to include the EHD3 EH domain. While the EHD1 and EHD3 EH domains are highly homologous, they have different protein partners. A comparison of these structures will help determine the selectivity in protein binding between the EHD family members and lead to a better understanding of their unique roles in endocytic regulation. PMID:23754701

  1. 40 CFR 205.57 - Selective enforcement auditing requirements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing requirements. 205.57 Section 205.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE... Selective enforcement auditing requirements. ...

  2. 24 CFR 968.145 - Fiscal closeout.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fiscal closeout. 968.145 Section... PUBLIC HOUSING MODERNIZATION General § 968.145 Fiscal closeout. (a) Actual modernization cost certificate... for audit. After audit verification, HUD shall approve the AMCC. (b) Audit. The audit shall follow the...

  3. The Eps15 C. elegans homologue EHS-1 is implicated in synaptic vesicle recycling

    DEFF Research Database (Denmark)

    Salcini, A E; Hilliard, M A; Croce, A

    2001-01-01

    implicated Eps15 in endocytosis, its function in the endocytic machinery remains unclear. Here we show that the Caenorhabditis elegans gene, zk1248.3 (ehs-1), is the orthologue of Eps15 in nematodes, and that its product, EHS-1, localizes to synaptic-rich regions. ehs-1-impaired worms showed temperature...

  4. Bertolette Selected as EHS Champion of Safety | Poster

    Science.gov (United States)

    Dan Bertolette has been selected as the most recent NCI at Frederick Champion of Safety, as part of the Champions of Safety Program sponsored by the Environment, Health, and Safety Program (EHS). The goal of the program, which began last year, is to raise awareness and promote a culture of safety by showing NCI at Frederick staff at work in their respective workplaces, according to Terri Bray, director, EHS. “Since we have so many varied work environments here, safety often takes on a different look, according to workplace. We want to take the opportunity to show real people in real situations, to encourage safety everywhere,” Bray said.

  5. Phospholipid-binding protein EhC2A mediates calcium-dependent translocation of transcription factor URE3-BP to the plasma membrane of Entamoeba histolytica.

    Science.gov (United States)

    Moreno, Heriberto; Linford, Alicia S; Gilchrist, Carol A; Petri, William A

    2010-05-01

    The Entamoeba histolytica upstream regulatory element 3-binding protein (URE3-BP) is a transcription factor that binds DNA in a Ca(2+)-inhibitable manner. The protein is located in both the nucleus and the cytoplasm but has also been found to be enriched in the plasma membrane of amebic trophozoites. We investigated the reason for the unusual localization of URE3-BP at the amebic plasma membrane. Here we identify and characterize a 22-kDa Ca(2+)-dependent binding partner of URE3-BP, EhC2A, a novel member of the C2-domain superfamily. Immunoprecipitations of URE3-BP and EhC2A showed that the proteins interact and that such interaction was enhanced in the presence of Ca(2+). Recombinant and native EhC2A bound phospholipid liposomes in a Ca(2+)-dependent manner, with half-maximal binding occurring at 3.4 muM free Ca(2+). A direct interaction between EhC2A and URE3-BP was demonstrated by the ability of recombinant EhC2A to recruit recombinant URE3-BP to phospholipid liposomes in a Ca(2+)-dependent manner. URE3-BP and EhC2A were observed to translocate to the amebic plasma membrane upon an increase in the intracellular Ca(2+) concentration of trophozoites, as revealed by subcellular fractionation and immunofluorescent staining. Short hairpin RNA-mediated knockdown of EhC2A protein expression significantly modulated the mRNA levels of URE3-BP-regulated transcripts. Based on these results, we propose a model for EhC2A-mediated regulation of the transcriptional activities of URE3-BP via Ca(2+)-dependent anchoring of the transcription factor to the amebic plasma membrane.

  6. 40 CFR 205.160 - Selective enforcement auditing (SEA) requirements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing (SEA) requirements. 205.160 Section 205.160 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... Selective enforcement auditing (SEA) requirements. ...

  7. Resolving the EH6/7 level in 4H-SiC by Laplace-transform deep level transient spectroscopy

    International Nuclear Information System (INIS)

    Alfieri, G.; Kimoto, T.

    2013-01-01

    We show that Laplace transform deep level transient spectroscopy (LDLTS) is an effective technique for the separation of the overlapping emission rates of the EH 6 and EH 7 levels, which are known to constitute EH 6/7 , a mid-gap level in n-type 4H-SiC. The analysis of the electron irradiation dose, electric field dependence, and the effects of carbon interstitials injection on the emission rates of EH 6 and EH 7 shows that EH 7 is dominant over EH 6 and confirms that their nature is related to a carbon vacancy.

  8. 40 CFR 205.171 - Selective enforcement auditing (SEA) requirements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing (SEA) requirements. 205.171 Section 205.171 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... § 205.171 Selective enforcement auditing (SEA) requirements. ...

  9. Identification of EhTIF-IA: The putative E. histolytica orthologue of the ...

    Indian Academy of Sciences (India)

    2016-02-04

    Feb 4, 2016 ... We have identified the E. histolytica equivalent of TIF-1A (EhTIF-IA) by homology search within ..... a putative EhTIF-IA with e-value (3e−25). Comparison of .... some biogenesis is correlated with altered rates of rDNA transcription ..... ylation by CK2 facilitates rDNA transcription by promoting dissociation of ...

  10. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

    Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.

  11. Ductility and resistance to deformation of EhP975 alloy during hot plastic working

    International Nuclear Information System (INIS)

    Baturin, A.I.; Martynov, A.I.

    1982-01-01

    Results of investigations into ductility and resistance to deformation of the EhP975 most heat-resistant difficult-to-form alloy of commercial melting in 1000-1200 deg C temperature range and at deformation rates epsilon = 0.1 - 25 s - 1 are presented. It is shown that ductility of EhP975 alloy grows rather slowly with increase of temperature approximately up to 1075 deg C, then sharp growth of ductility up to the maximum at 1120-1125 deg C is observed; ductility decreases above this temperature zone. It was also established that ductility of EhP975 alloy grows with increase of preliminary deformation degree. It is marked that high temperature annealing increases ductility of EhP975 alloy in comparison with (cast state), especially noticeably at high deformation rates

  12. Eh and fission product solubilities: two factors in the leaching of UO2

    International Nuclear Information System (INIS)

    Ogard, A.E.; Duffy, C.J.

    1981-01-01

    Eh was found to have a large effect on the dissolution of UO 2 in water at pH 4. As was estimated from thermodynamic data, the solubility was found to decrease as the oxygen fugacity, and therefore the Eh of the water, was decreased. Some of the rare earths and other actinides such as europium, cerium, americium, and plutonium released during the leaching of a spent fuel element behaved differently. These elements were not affected to any large extent by the variation in Eh of these experiments. It has been postulated that these elements reached their solubility limits and precipitated as the spent fuel was leached. 2 figures, 2 tables

  13. Production of barium molybdate and tungstate on the base of ternary reciprocal Na, Ba long Cl, EhO4 (Eh - Mo, W) systems

    International Nuclear Information System (INIS)

    Garkushin, I.K.; Sechnoj, A.I.; Dibirov, M.A.; Trunin, A.S.

    1984-01-01

    Possibilities of the syntnesis of barium molybdate and tungstate on the base of ternary reciprocal Na, Ba parallel Cl, EhO 4 (Eh=Mo, W) system state diagrams are under study. It is shown that on the basis of these reciprocal state diagrams syntnesis of not only BaO 4 but also of other suhstances is possible. Purity of obtained chemical agents is basically dependent on qualification of initial components. Synthesis temperature is decreased and time is reduced as compared to other known methods. For substance synthesis, state diagrams examination (reaction type confirmation and component crystallization fields separation from compound crystallization fields) is necessary along with the calculation of the conventional thermochemical effect

  14. Spatial working memory for locations specified by vision and audition: testing the amodality hypothesis.

    Science.gov (United States)

    Loomis, Jack M; Klatzky, Roberta L; McHugh, Brendan; Giudice, Nicholas A

    2012-08-01

    Spatial working memory can maintain representations from vision, hearing, and touch, representations referred to here as spatial images. The present experiment addressed whether spatial images from vision and hearing that are simultaneously present within working memory retain modality-specific tags or are amodal. Observers were presented with short sequences of targets varying in angular direction, with the targets in a given sequence being all auditory, all visual, or a sequential mixture of the two. On two thirds of the trials, one of the locations was repeated, and observers had to respond as quickly as possible when detecting this repetition. Ancillary detection and localization tasks confirmed that the visual and auditory targets were perceptually comparable. Response latencies in the working memory task showed small but reliable costs in performance on trials involving a sequential mixture of auditory and visual targets, as compared with trials of pure vision or pure audition. These deficits were statistically reliable only for trials on which the modalities of the matching location switched from the penultimate to the final target in the sequence, indicating a switching cost. The switching cost for the pair in immediate succession means that the spatial images representing the target locations retain features of the visual or auditory representations from which they were derived. However, there was no reliable evidence of a performance cost for mixed modalities in the matching pair when the second of the two did not immediately follow the first, suggesting that more enduring spatial images in working memory may be amodal.

  15. Critical Readiness Review EHS Water Quality and Microbiology

    Science.gov (United States)

    Woo, Cindy

    2010-01-01

    Presentation reviews the status in reference to the Environmental, Health and Safety (EHS) of the water quality and microbiology for the International Space Station. It includes information about crew training, hardware delivery, and those items that will be returned for study.

  16. Methods of simulating low redox potential (Eh) for a basalt repository

    International Nuclear Information System (INIS)

    Jantzen, C.M.

    1983-01-01

    Basalt groundwaters have inherently low redox potentials, approximately -0.4V, which can be measured with platinum electrodes, but are difficult to reproduce during leaching experiments. In the presence of deionized water, crushed basalt reaches the measured Eh-pH values of a basalt repository. Other waste package components, such as iron, will interact with groundwater in different ways under oxic or anoxic conditions since the presence of any redox active solid will affect the groundwater Eh. 26 references, 4 figures

  17. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

    their internal auditing function in the areas of professional excellence, quality of service and Students and teachers Media Internal Audit Service Navbar Toggle Home About the Staff Risk Assessment and Planning Internal Audit Process Search for Search Home The mission of the Fermilab Internal Audit Service

  18. An empirical test of spatial competition in the audit market

    NARCIS (Netherlands)

    Numan, W.A.; Willekens, M.M.T.A.

    2012-01-01

    This study empirically examines the effects of competition through differentiation on audit pricing. Based on prior economic theory on differentiated-product markets (e.g., Hotelling, 1929; Tirole, 1988), we hypothesize that audit fees are affected by an auditor's relative location in a market

  19. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    Directory of Open Access Journals (Sweden)

    Erna Pasanda

    2013-12-01

    Full Text Available This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA. The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.

  20. Superconducting magnet for EHS

    International Nuclear Information System (INIS)

    Desportes, H.; Duthil, R.; Celebart, J.C.; Leschevin, C.; Lesmond, C.

    1980-10-01

    A 55 Mjoules Magnet has been installed and commissioned at CERN for the Rapid Cycling Bubble Chamber of the EHS experiment (European Hybrid Spectrometer). The magnet consists of two separate circular coils, assembled with their axis horizontal into a massive iron structure, and provides a central field of 3 T in a useful volume of 1.4 m in diameter and 0.82 m gap with a completely azimuthally free acceptance of +-18 deg from the central plane. Special features of the magnet, which is otherwise of a classical pancake-type, bath-cooled design, are a relatively high average current density (2500 Amp/cm 2 ) and an elaborate support structure required by the particular force configuration within the iron structure

  1. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

    Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.

  2. Audit

    OpenAIRE

    1991-01-01

    Audit has long been a feature of good general practice. The literature is full of examples of audit by general practitioners and this Occasional Paper quotes many examples of audit which have produced valuable results. This chapter gives some advice to doctors wishing to audit their prescribing.

  3. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

    Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...

  4. A new mercury-accumulating Mucor hiemalis strain EH8 from cold sulfidic spring water biofilms.

    Science.gov (United States)

    Hoque, Enamul; Fritscher, Johannes

    2016-10-01

    Here, we report about a unique aquatic fungus Mucor hiemalisEH8 that can remove toxic ionic mercury from water by intracellular accumulation and reduction into elemental mercury (Hg 0 ). EH8 was isolated from a microbial biofilm grown in sulfidic-reducing spring water sourced at a Marching's site located downhill from hop cultivation areas with a history of mercury use. A thorough biodiversity survey and mercury-removal function analyses were undertaken in an area of about 200 km 2 in Bavaria (Germany) to find the key biofilm and microbe for mercury removal. After a systematic search using metal removal assays we identified Marching spring's biofilm out of 18 different sulfidic springs' biofilms as the only one that was capable of removing ionic Hg from water. EH8 was selected, due to its molecular biological identification as the key microorganism of this biofilm with the capability of mercury removal, and cultivated as a pure culture on solid and in liquid media to produce germinating sporangiospores. They removed 99% of mercury from water within 10-48 h after initial exposure to Hg(II). Scanning electron microscopy demonstrated occurrence of intracellular mercury in germinating sporangiospores exposed to mercury. Not only associated with intracellular components, but mercury was also found to be released and deposited as metallic-shiny nanospheres. Electron-dispersive x-ray analysis of such a nanosphere confirmed presence of mercury by the HgM α peak at 2.195 keV. Thus, a first aquatic eukaryotic microbe has been found that is able to grow even at low temperature under sulfur-reducing conditions with promising performance in mercury removal to safeguard our environment from mercury pollution. © 2016 The Authors. MicrobiologyOpen published by John Wiley & Sons Ltd.

  5. Entamoeba histolytica EhCP112 Dislocates and Degrades Claudin-1 and Claudin-2 at Tight Junctions of the Intestinal Epithelium

    Directory of Open Access Journals (Sweden)

    Patricia Cuellar

    2017-08-01

    Full Text Available During intestinal invasion, Entamoeba histolytica opens tight junctions (TJs reflected by transepithelial electrical resistance (TEER dropping. To explore the molecular mechanisms underlying this, we studied in vitro and in vivo the damage produced by the recombinant E. histolytica cysteine protease (rEhCP112 on TJ functions and proteins. rEhCP112 reduced TEER in Caco-2 cells in a dose- and time-dependent manner; and EhCP112-overexpressing trophozoites provoked major epithelial injury compared to control trophozoites. rEhCP112 penetrated through the intercellular space, and consequently the ion flux increased and the TJs fence function was disturbed. However, macromolecular flux was not altered. Functional in vitro assays revealed specific association of rEhCP112 with claudin-1 and claudin-2, that are both involved in regulating ion flux and fence function. Of note, rEhCP112 did not interact with occludin that is responsible for regulating macromolecular flux. Moreover, rEhCP112 degraded and delocalized claudin-1, thus affecting interepithelial adhesion. Concomitantly, expression of the leaky claudin-2 at TJ, first increased and then it was degraded. In vivo, rEhCP112 increased intestinal epithelial permeability in the mouse colon, likely due to apical erosion and claudin-1 and claudin-2 degradation. In conclusion, we provide evidence that EhCP112 causes epithelial dysfunction by specifically altering claudins at TJ. Thus, EhCP112 could be a potential target for therapeutic approaches against amoebiasis.

  6. Exploring audit assistants decision to leave the audit profession

    OpenAIRE

    Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine

    2017-01-01

    Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...

  7. The e/h method of energy reconstruction for combined calorimeter

    International Nuclear Information System (INIS)

    Kul'chitskij, Yu.A.; Kuz'min, M.V.; Vinogradov, V.B.

    1999-01-01

    The new simple method of the energy reconstruction for a combined calorimeter, which we called the e/h method, is suggested. It uses only the known e/h ratios and the electron calibration constants and does not require the determination of any parameters by a minimization technique. The method has been tested on the basis of the 1996 test beam data of the ATLAS barrel combined calorimeter and demonstrated the correctness of the reconstruction of the mean values of energies. The obtained fractional energy resolution is [(58 ± 3)%/√E + (2.5 ± 0.3)%] O+ (1.7 ± 0.2) GeV/E. This algorithm can be used for the fast energy reconstruction in the first level trigger

  8. Emerging Interaction Patterns in the Emiliania huxleyi-EhV System.

    Science.gov (United States)

    Ruiz, Eliana; Oosterhof, Monique; Sandaa, Ruth-Anne; Larsen, Aud; Pagarete, António

    2017-03-22

    Viruses are thought to be fundamental in driving microbial diversity in the oceanic planktonic realm. That role and associated emerging infection patterns remain particularly elusive for eukaryotic phytoplankton and their viruses. Here we used a vast number of strains from the model system Emiliania huxleyi /Emiliania huxleyi Virus to quantify parameters such as growth rate (µ), resistance (R), and viral production (Vp) capacities. Algal and viral abundances were monitored by flow cytometry during 72-h incubation experiments. The results pointed out higher viral production capacity in generalist EhV strains, and the virus-host infection network showed a strong co-evolution pattern between E. huxleyi and EhV populations. The existence of a trade-off between resistance and growth capacities was not confirmed.

  9. Developments in the monitoring and control of Eh and pH conditions in hydrothermal experiments

    International Nuclear Information System (INIS)

    Myers, J.; Ulmer, G.C.; Grandstaff, D.E.; Brozdowski, R.; Danielson, M.J.; Koski, O.H.

    1984-01-01

    In the design of a high-level nuclear waste repository it is essential to obtain accurate groundwater Eh-pH data. Design considerations such as the choice of matrix for the waste form, type and dimensions of canister material, use of buffers, and type and amount of backfill would all benefit from an exact knowledge of oxidation potentials (Eh) and acidity levels (pH) of the groundwater. The Basalt Waste Isolation Project (BWIP) has initiated a research effort to develop sensors which can be mounted in autoclaves to provide constant monitoring of the Eh-pH conditions that exist during waste form/barrier material/groundwater hydrothermal interaction tests. Sensors must withstand temperatures up to 300 0 C and pressures up to 300 bars. This report considers Teflon hydrogen diffusion membranes and zirconia pH sensors. The development of these sensors represents a significant advance in the environmental monitoring of Eh and pH conditions at elevated temperatures and pressures

  10. Classroom Behavior Patterns of EMH, LD, and EH Students.

    Science.gov (United States)

    McKinney, James D.; Forman, Susan G.

    1982-01-01

    Investigated whether classroom teachers could differentiate among educable mentally handicapped (EMH), learning disabled (LD), and emotionally handicapped (EH) students based on perceptions of classroom behavior patterns. Ratings from classroom behavior inventory scales revealed that EMH students were distinguished by low intelligence, creativity,…

  11. The geographical factor in the determination of audit quality

    Directory of Open Access Journals (Sweden)

    Antonio Luis Duréndez Gómez-Guillamón

    2012-12-01

    Full Text Available The aim of this research paper is to analyze the role of the spatial factor in the determination of audit quality. Concretely, we hypothesize that audit quality is influenced by location and by the existence of spill-over effects generated by two factors: (1 the specialization and reputation of auditing firms and (2 the economic and institutional development of the audit firm’s location. We developed an empirical research to test the existence of such spatial effects (location and spill-over on a representative sample of the Spanish audit market. The study includes spatial econometric techniques taking into account the auditee specific characteristics, as well as other external factors. The findings highlight the relevance of including the spatial dimension when the audit quality is being studied. The results confirm the existence of a location effect according to the highest quality values are found in the most developed Spanish areas. Furthermore, we find a spatial spill-over effect among regions, affecting audit quality values. This effect confirms that audit quality within a location spreads to its surroundings. The results support the promotion of governmental policies leading to improve audit quality considering the spill-over effect.KEYWORDS: RESUMENEl objetivo de este artículo es analizar la influencia del factor geográfico en la determinación de la calidad de la auditoría. En concreto, la hipótesis que se plantea sostiene que la calidad de la auditoría se ve afectada por la ubicación y por la existencia de efectos indirectos generados por dos factores: (1 la especialización y la reputación de las firmas de auditoría y (2 el desarrollo económico e institucional de la provincia donde se localiza la firma de auditoría. Con este objetivo hemos desarrollado un estudio empírico para probar la existencia de tales efectos espaciales (ubicación y desbordamiento en una muestra representativa del mercado de auditoría español. El

  12. Serum-dependent selective expression of EhTMKB1-9, a member of Entamoeba histolytica B1 family of transmembrane kinases.

    Directory of Open Access Journals (Sweden)

    Shiteshu Shrimal

    Full Text Available Entamoeba histolytica transmembrane kinases (EhTMKs can be grouped into six distinct families on the basis of motifs and sequences. Analysis of the E. histolytica genome revealed the presence of 35 EhTMKB1 members on the basis of sequence identity (>or=95%. Only six homologs were full length containing an extracellular domain, a transmembrane segment and an intracellular kinase domain. Reverse transcription followed by polymerase chain reaction (RT-PCR of the kinase domain was used to generate a library of expressed sequences. Sequencing of randomly picked clones from this library revealed that about 95% of the clones were identical with a single member, EhTMKB1-9, in proliferating cells. On serum starvation, the relative number of EhTMKB1-9 derived sequences decreased with concomitant increase in the sequences derived from another member, EhTMKB1-18. The change in their relative expression was quantified by real time PCR. Northern analysis and RNase protection assay were used to study the temporal nature of EhTMKB1-9 expression after serum replenishment of starved cells. The results showed that the expression of EhTMKB1-9 was sinusoidal. Specific transcriptional induction of EhTMKB1-9 upon serum replenishment was further confirmed by reporter gene (luciferase expression and the upstream sequence responsible for serum responsiveness was identified. EhTMKB1-9 is one of the first examples of an inducible gene in Entamoeba. The protein encoded by this member was functionally characterized. The recombinant kinase domain of EhTMKB1-9 displayed protein kinase activity. It is likely to have dual specificity as judged from its sensitivity to different kinase inhibitors. Immuno-localization showed EhTMKB1-9 to be a surface protein which decreased on serum starvation and got relocalized on serum replenishment. Cell lines expressing either EhTMKB1-9 without kinase domain, or EhTMKB1-9 antisense RNA, showed decreased cellular proliferation and target cell

  13. CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

    OpenAIRE

    Maria-Madalina SALOMIA

    2012-01-01

    In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space. From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups tha...

  14. 24 CFR 266.510 - HFA responsibilities.

    Science.gov (United States)

    2010-04-01

    ... HOUSING FINANCE AGENCY RISK-SHARING PROGRAM FOR INSURED AFFORDABLE MULTIFAMILY PROJECT LOANS Project... accordance with the physical inspection procedures in 24 CFR part 5, subpart G. (b) Annual audits of projects. The HFA must analyze projects' annual audits and provide a copy to HUD along with a summary of...

  15. Secular Variation and Physical Characteristics Determination of the HADS Star EH Lib

    Science.gov (United States)

    Pena, J. H.; Villarreal, C.; Pina, D. S.; Renteria, A.; Soni, A., Guillen, J. Calderon, J.

    2017-12-01

    Physical parameters of EH Lib have been determined based on observations carried out in 2015 with photometry. They have also served, along with samples from the years 1969 and 1986, to analyse the frequency content of EH Lib with Fourier Transforms. Recent CCD observations increased the times of maximum with twelve new times which helped us study the secular variation of the period with a method based on the minimization of the standard deviation of the O-C residuals. It is concluded that there may be a long-term period change.

  16. A direct observation method for auditing large urban centers using stratified sampling, mobile GIS technology and virtual environments.

    Science.gov (United States)

    Lafontaine, Sean J V; Sawada, M; Kristjansson, Elizabeth

    2017-02-16

    With the expansion and growth of research on neighbourhood characteristics, there is an increased need for direct observational field audits. Herein, we introduce a novel direct observational audit method and systematic social observation instrument (SSOI) for efficiently assessing neighbourhood aesthetics over large urban areas. Our audit method uses spatial random sampling stratified by residential zoning and incorporates both mobile geographic information systems technology and virtual environments. The reliability of our method was tested in two ways: first, in 15 Ottawa neighbourhoods, we compared results at audited locations over two subsequent years, and second; we audited every residential block (167 blocks) in one neighbourhood and compared the distribution of SSOI aesthetics index scores with results from the randomly audited locations. Finally, we present interrater reliability and consistency results on all observed items. The observed neighbourhood average aesthetics index score estimated from four or five stratified random audit locations is sufficient to characterize the average neighbourhood aesthetics. The SSOI was internally consistent and demonstrated good to excellent interrater reliability. At the neighbourhood level, aesthetics is positively related to SES and physical activity and negatively correlated with BMI. The proposed approach to direct neighbourhood auditing performs sufficiently and has the advantage of financial and temporal efficiency when auditing a large city.

  17. Developing a framework for audit quality management in audit firms

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

    Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided

  18. Copper corrosion in bentonite: Studying of parameters (pH, Eh/O2) of importance for Cu corrosion

    International Nuclear Information System (INIS)

    Carlsson, T.; Muurinen, A.

    2007-06-01

    The report describes the development of methods and equipment for studying the parameters (pH, Eh/O 2 ) of importance for copper corrosion. The work involved the fabrication of electrodes for determining Eh and pH in compacted water-saturated bentonite. MX-80 and the Indian Asha 505 bentonites were used in the study. The redox-measurements were carried out by using electrodes prepared of Au and Pt wires. The pH measurements were carried out by using solid IrO x electrodes. The report describes testing of electrodes in different solutions and in bentonite. A destructive method for determining oxygen content in compacted bentonite was tested, too. The electrodes were used in measurements inside compacted bentonite with about the same density as is intended to be used in the Finnish repository for spent nuclear fuel. The results indicate that Au and Pt redox-electrodes and IrO x pH electrodes function in compacted bentonite. The oxygen measurement in bentonite seems to work, too, and can complement the Eh measurements. Eh-values in originally aerobic bentonite samples having a dry densitiy of ≤1.5 g/cm 3 , exhibit mostly a decrease during the first days, which may mainly be ascribed to the depletion of oxygen. The Eh-decrease thereafter is probably associated with redox-reactions involving other species than oxygen. In samples with a dry density of 1.8 g/cm 3 , the observed Eh-decrease is mostly slower. No significant difference between the Eh and pH measurements in MX-80 and Asha 505 could be observed. (orig.)

  19. [Lessons and impact of two audits on postpartum hemorrhages in 24 maternity hospitals of the network "Sécurité Naissance - Naître Ensemble" in "Pays-de-la-Loire" area].

    Science.gov (United States)

    Branger, B; Gillard, P; Monrigal, C; Thelu, S; Robidas, E; Viot, S; Descamps, P; Philippe, H-J; Sentilhes, L; Winer, N

    2011-11-01

    The aim of the study is to assess the compliance rate of treatment of postpartum hemorrhage (PPH) according to guidelines developed by the CNGOF within our network by a first audit, and evaluate the impact of this first audit by conducting a second audit. An initial audit of resources and management of postpartum hemorrhage (PPH) was conducted in 2006-2008 in 24 maternity hospitals of the Pays-de-la-Loire. The audit had identified six areas for improvement. A second audit was implemented in 2009-2010 to evaluate the actions of prevention and measure changes in the management of PPH. Two interns have distributed the 24 maternity homes and moved in each hospital to see 10 cases of vaginal delivery (VD) (section "Prevention"), and the last cases of PPH following a VD. The results are in compliance rate compared to the repository of the HAS in 2004. The first audit was conducted on 101 PPH in total. It has allowed us to propose corrective actions to the 24 maternity hospitals: leaf specific monitoring, reporting amounts of blood loss, transfusion on these clinical criteria without waiting for the blood cell counts, indicating more frequent and rapid sulprostone, set for maternity hospitals without surgical skill an agreement with a visceral surgery department, and avoid maternal transfers for PPH. For the second audit, the compliance rate of the preventive aspect was 73% (95: 71-75%) of 239 cases of BA with variations according to maternity from 48 to 93%. Compliance rates according to the criteria were: 99% obstetric consultations, 98% for anesthesia, 92% for hemoglobin, 77% for the group card available in the record, 89% agglutinins, 35% for the notification of the installation of bag, 36% for the notification of the amount of blood lost, 69% for the supervisor within two hours, and 64% for the directed delivery. For component "Support", the overall compliance rate was 81% (95: 79-83%) of 118 PPH AVB, and 85% in the 71 uterine atonies in 21 pregnancies (3 had no HPP

  20. Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

    OpenAIRE

    Ismail, Hashanah; Theng, Ung Chui

    2015-01-01

    This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

  1. Popular Cultural Struggle of "Islamist" Identity: Ehlisünnet TV Street Interviews

    OpenAIRE

    Gürel, Halil İbrahim; Şimşek-Rathke, Leyla

    2016-01-01

    This study aims to analyse and interpret Ehlisünnet TV (Ahsen TV, with its new name) emissions focussing on some “street interviews”, “street observatory shootings” and “street interview like mise en scenes” which are named as “social experiments” by the producers. The reporters of Ehlisünnet TV seem to have regularly conducted interviews in different parts of Istanbul such as Nişantaşı, Bakırköy, Eyüp, Karagümrük or Taksim. In those interviews, they put specific focus on Islamic lifestyle, s...

  2. Are joint audits a proper instrument for increased audit quality?

    OpenAIRE

    Velte, Patrick; Azibi, Jamel

    2015-01-01

    Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...

  3. 76 FR 41501 - Notice of Intent To Award Affordable Care Act (ACA) Funding, EH09-907

    Science.gov (United States)

    2011-07-14

    ... network expansion and enhancement. Funding is appropriated under the Affordable Care Act (Pub. L. 111-148... Intent To Award Affordable Care Act (ACA) Funding, EH09-907 AGENCY: Centers for Disease Control and... in their FY 2011 applications submitted under funding opportunity EH09-907, ``National Environmental...

  4.  Developing a framework for audit quality management in audit firms

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

    Full Text Available  Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided.

  5. CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

    Directory of Open Access Journals (Sweden)

    Maria-Madalina, Salomia

    2012-01-01

    Full Text Available In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space.From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups that present opinions, knowledge and divergent interests such as:managers, investors, financial creditors, commercial creditors, clients, suppliers, employees, the government and its institutions, bankers, financial analysts, the public, the business community and other entities who base themselves on the objectivity and integrity of the financial situations audited.

  6. Analysis of Eh Condition and Evolutional Trend of Paddy Soils in a Toposequence

    Directory of Open Access Journals (Sweden)

    javad seyedmohammadi

    2017-02-01

    Full Text Available Introduction: Paddy soils are important and the base of agriculture in Guilan province. It is necessary to recognize these soils for understanding of their limitations and optimum use. Unsaturated soil submerging is the cause of collection of chemical and electrochemical process that has significant effects on soil fertility. Eh, rH and pH are important indexes that are used to investigate oxidation and reduction condition in submerged soils and have abundant effects on activity and sorption rate of nutrients. Decrease of Eh and rH in poorly drainage of paddy soils affects availability and solubility of nutrient. Different Fe forms are used for analysis of soils evolution trend and submerging influences on changes of Fe forms. The aim of the present study was conducted to investigate the effect of redox potential changes on soil characteristics and analysis of soils evolutional trend in different physiographic units. Materials and Methods: The study area with 40000ha (at the east of Rasht city is located between 49° 31' to 49° 45' E longitude and 37° 7' to 37° 27' N latitude in North of Guilan Province, Northern Iran, in the southern coast of the Caspian sea with different water table depth. The climate of the region is very humid with the mean annual precipitation of 1293.6 mm. The mean annual temperature is 15.8°C. The soil moisture and temperature regimes are Aquic, Udicand Thermic, respectively. The parent materials are derived from river sediments. The soils formed on the plateaues and upper terraces, river alluvial plain and lowland physiographic units were classified as Inceptisols and the soils formed on coastal plain physiographic unit as Entisols. Air-dried soil samples were crushed and passed through a 2mm sieve. Particle-size distribution, organic carbon and cation exchange capacity were determined by hydrometric, wet oxidation and ammonium acetate methods, respectively. Eh by Eh electrode, total iron, free iron and amorphous

  7. Practical improvements in soil redox potential (Eh) measurement for characterisation of soil properties. Application for comparison of conventional and conservation agriculture cropping systems

    Energy Technology Data Exchange (ETDEWEB)

    Husson, Olivier, E-mail: Olivier.husson@cirad.fr [CIRAD/PERSYST/UPR 115 AIDA and AfricaRice Centre, 01 BP 2031 Cotonou (Benin); Husson, Benoit, E-mail: bhusson@ideeaquaculture.com [IDEEAQUACULTURE, Parc Euromédecine 2, 39 Rue Jean Giroux, 34080 Montpellier (France); Brunet, Alexandre, E-mail: brunet.alexandre@outlook.com [CIRAD/US 49 Analyse, Avenue Agropolis, TA B-49/01, 34398 Montpellier Cedex (France); Babre, Daniel, E-mail: Daniel.babre@cirad.fr [CIRAD/US 49 Analyse, Avenue Agropolis, TA B-49/01, 34398 Montpellier Cedex (France); Alary, Karine, E-mail: Karine.alary@cirad.fr [CIRAD/US 49 Analyse, Avenue Agropolis, TA B-49/01, 34398 Montpellier Cedex (France); Sarthou, Jean-Pierre, E-mail: sarthou@ensat.fr [ENSAT/INRA/INP UMR AGIR. BP 52627, Chemin de Borde Rouge, 31326 Castanet-Tolosan Cedex (France); Charpentier, Hubert, E-mail: Charpentier.hub@wanadoo.fr [La Boisfarderie, Brives 36100 (France); Durand, Michel, E-mail: earldeslacs@orange.fr [Le Cazals, Castanet 81 150 (France); Benada, Jaroslav, E-mail: benada@vukrom.cz [Agrotest fyto, Kromeriz Institute, Havlíckova 2787, 76701 Kromeriz (Czech Republic); Henry, Marc, E-mail: henry@unistra.fr [UMR CNRS/UdS 7140, Université de Strasbourg, Institut Le Bel, 4, rue Blaise Pascal, CS 90032, Strasbourg 67081 (France)

    2016-02-04

    The soil redox potential (Eh) can provide essential information to characterise soil conditions. In practice, however, numerous problems may arise regarding: (i) Eh determination in soils, especially aerobic soils, e.g. variations in the instrumentation and methodology for Eh measurement, high spatial and temporal Eh variability in soils, irreversibility of the redox reaction at the surface electrode, chemical disequilibrium; and (ii) measurement interpretation. This study aimed at developing a standardised method for redox potential measurement in soils, in order to use Eh as a soil quality indicator. This paper presents practical improvements in soil Eh measurement, especially regarding the control of electromagnetic perturbations, electrode choice and preparation, soil sample preparation (drying procedure) and soil:water extraction rate. The repeatability and reproducibility of the measurement method developed are highlighted. The use of Eh corrected at pH7, pe+pH or rH{sub 2}, which are equivalent notions, is proposed to facilitate interpretation of the results. The application of this Eh measurement method allows characterisation of soil conditions with sufficient repeatability, reproducibility and accuracy to demonstrate that conservation agriculture systems positively alter the protonic and electronic balance of soil as compared to conventional systems. - Highlights: • Electromagnetic fields can dramatically perturb soil Eh measurement. • Our method overcomes the main difficulties in soil Eh measurement. • Accurate and reproducible measurement of mean soil Eh are achieved. • Eh{sub pH7}, pe+pH and rH{sub 2} are equivalent notions characterising electron activity. • Agricultural practices alter soil protonic and electronic characteristics.

  8. Organization of the Statutory Audit of Financial Statements in Romania

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

    Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

  9. Analisis Pengaruh Keahlian, Independensi, Perencanaan Audit dan Supervisi Audit terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Utara

    OpenAIRE

    Pohan, Nur Aisah

    2015-01-01

    The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...

  10. Penetration of hydrogen isotopes through EhI 698 alloy at high pressure and temperature

    International Nuclear Information System (INIS)

    Bystritskij, V.M.; Voznyak, Ya.; Granovskij, V.B.

    1986-01-01

    The paper deals with investigations of the process of hydrogen and deuterium penetration through the high-temperature alloy EhI-698 at a pressure up to 1 kbar and temperature up to 1050 K. Parameters of the process obey Sieverts's law and can be described by Arrenius's and Vant-Goff's equations. The obtained results lead to a conclusion that the alloy EhI-698 is good for vessels to be employed in hydrogen media

  11. Dietary safety assessment of genetically modified rice EH rich in β-carotene.

    Science.gov (United States)

    Wu, Yangyang; Xu, Yan; Du, Yanan; Zhao, Xiao; Hu, Ruili; Fan, Xiaorui; Ren, Fangfang; Yao, Quanhong; Peng, Rihe; Tang, Xueming; Zhao, Kai

    2017-08-01

    This 90-day study aimed to assess the dietary safety of transgenic rice EH which is rich in β-carotene. Two experimental groups of Sprague-Dawley rats were fed diets containing 45% rice flour of Zhonghua 11 rice and transgenic rice EH rich in β-carotene, respectively. The reference group was fed a diet containing standard feed nutrition. During the trial period, each rat was weighed and the food intake was recorded twice a week. Their behaviors were observed daily. In the end, blood samples were obtained from all anesthetized rats to measure the hematologic and serum chemistry indicators. Growth performance, anatomy and pathology of all organs in each group were analyzed. Although a few parameters were found to be statistically significantly different across groups, they were within the normal reference range for this breed and age of rats. Therefore, the changes were not considered to be diet related. The results revealed that the transgenic rice EH rich in β-carotene was as nutritious as Zhonghua 11 rice and showed a lack of biologically meaningful unintended effects. Copyright © 2017 Elsevier Inc. All rights reserved.

  12. FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

    Directory of Open Access Journals (Sweden)

    Stelian Selisteanu

    2015-09-01

    Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.

  13. Epistaxis 2016: national audit of management.

    Science.gov (United States)

    2017-12-01

    Epistaxis is a common condition that can be associated with significant morbidity, and it places a considerable burden on our healthcare system. This national audit of management sought to assess current practice against newly created consensus recommendations and to expand our current evidence base. The management of epistaxis patients who met the inclusion criteria, at 113 registered sites across the UK, was compared with audit standards during a 30-day window. Data were further utilised for explorative analysis. Data for 1826 cases were uploaded to the database, representing 94 per cent of all cases that met the inclusion criteria at participating sites. Sixty-two per cent of patients were successfully treated by ENT clinicians within 24 hours. The 30-day recurrent presentation rate across the dataset was 13.9 per cent. Significant event analysis revealed an all-cause 30-day mortality rate of 3.4 per cent. Audit findings demonstrate a varying alignment with consensus guidance, with explorative analysis countering some previously well-established tenets of management.

  14. A protein-binding domain, EH, identified in the receptor tyrosine kinase substrate Eps15 and conserved in evolution

    DEFF Research Database (Denmark)

    Wong, W T; Schumacher, C; Salcini, A E

    1995-01-01

    In this report we structurally and functionally define a binding domain that is involved in protein association and that we have designated EH (for Eps15 homology domain). This domain was identified in the tyrosine kinase substrate Eps15 on the basis of regional conservation with several heteroge......In this report we structurally and functionally define a binding domain that is involved in protein association and that we have designated EH (for Eps15 homology domain). This domain was identified in the tyrosine kinase substrate Eps15 on the basis of regional conservation with several...... heterogeneous proteins of yeast and nematode. The EH domain spans about 70 amino acids and shows approximately 60% overall amino acid conservation. We demonstrated the ability of the EH domain to specifically bind cytosolic proteins in normal and malignant cells of mesenchymal, epithelial, and hematopoietic...... (for Eps15-related). Structural comparison of Eps15 and Eps15r defines a family of signal transducers possessing extensive networking abilities including EH-mediated binding and association with Src homology 3-containing proteins....

  15. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

    This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...

  16. Binding specificity and in vivo targets of the EH domain, a novel protein-protein interaction module

    DEFF Research Database (Denmark)

    Salcini, A E; Confalonieri, S; Doria, M

    1997-01-01

    EH is a recently identified protein-protein interaction domain found in the signal transducers Eps15 and Eps15R and several other proteins of yeast nematode. We show that EH domains from Eps15 and Eps15R bind in vitro to peptides containing an asparagine-proline-phenylalanine (NPF) motif. Direct...

  17. Is audit research? The relationships between clinical audit and social-research.

    Science.gov (United States)

    Hughes, Rhidian

    2005-01-01

    Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.

  18. CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

    Directory of Open Access Journals (Sweden)

    Chis Anca Oana

    2013-07-01

    Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

  19. Developing a framework for audit quality management in audit firms

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

    Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...

  20. THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY

    OpenAIRE

    Mahpiansyah Mahpiansyah

    2017-01-01

    ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...

  1. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    OpenAIRE

    Erna Pasanda; Natalia Paranoan

    2013-01-01

    This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...

  2. LEW 88180, LEW 87119, and ALH 85119: New EH6, EL7, and EL4 Enstatite Chondrites

    Science.gov (United States)

    Zhang, Y.; Benoit, P. H.; Sears, D. W. G.

    1993-07-01

    The EH and EL chondrites formed in a uniquely reducing environment, containing low-Fe pyroxene, abundant metal, and a number of unusual sulphides and other minerals [1]. An important aspect of their history is that while the EL chondrites consist predominantly of metamorphosed meteorites, the EH consist primarily of little-metamorphosed meteorites (e.g., [2]), and yet EL chondrites have lower equilibrium temperatures than EH chondrite [3,4]. To help understand this observation and its implication for the history of the classes, we have been searching for new enstatite chondrites, looking especially for meteorites of previously unknown chemical-petrologic class. Using our normal INAA methods [5] and sample splits of 100-200 mg, the bulk composition of nine Antarctic enstatite chondrites and one fall were determined. The data were used to assign the meteorites to chemical classes, the Ni/Ir vs. Al/V plot (Fig. 1) being especially useful since it uses the refractory element difference between EH and EL chondrites and is insensitive to metal-silicate heterogeneity. The well-analyzed Qingzhen was included to check our method. ALH84170, ALH84206, and EET87746, which Mason described as E3, E4, and E4 were all found to be EH chondrites [6]. Our data for the three paired EL3 chondrites were discussed earlier (MAC88136, 88180, and 88184) [7,8]. LEW88180, LEW87119, and ALH85119, which Mason described as type E6, E6, and E4 respectively [6], are EH, EL, and EL; thus LEW88180 and ALH85119 appear to be the first EH6 and EL4 chondrites. The compositions of kamacite, phosphide, and niningerite-alabandite (Fig. 2) for ALH84170, ALH84206, EET87746, LEW88180, and ALH85119 are consistent with Mason's petrologic type assignments [6]. The mineral composition of LEW88180 (2.7% Si and 9.4% Ni in the kamacite, 7.8% Ni in the phosphide, and 60% FeS in the niningerite) confirms our classification of this meteorite as EH6. ALH85119 contains kamacite with 0.5% Si and 7% Ni, phosphide with 46

  3. Study on the rhythmic variation of plasma cortisol levels in patients with essential hypertension (EH) and coronary heart disease (CHD)

    International Nuclear Information System (INIS)

    Zhu Mei; Wu Guo; Li Ying

    2007-01-01

    Objective: To study the rhythmic fluctuation of plasma cortisol levels in patients with EH and CHD. Methods: Plasma cortisol levels were determined with RIA at 8Am, 4Pm and midnight in 61 patients with EH, 46 patients with CHD and 36 controls. Results: The normal rhythmic fluctuation pattern of plasma cortisol levels was retained in the EH and CHD patients. However, the levels were all significantly higher in the patients than those in the controls, especially in the midnight specimens. Conclusion: Marked elevated plasma cortisol levels were observed in patients with EH and CHD, with the normal rhythmic fluctuation pattern retained. (authors)

  4. One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)

    Science.gov (United States)

    Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan

    Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.

  5. EHS Open House: Learning Lab and Life Safety | Poster

    Science.gov (United States)

    Attendees of the Environment, Health, and Safety Program’s (EHS’) Open House had a chance to learn self-defense techniques, as well as visit with vendors demonstrating the latest trends in laboratory safety. “Working with sharps in labs is inherently dangerous, so EHS proactively focused on featuring equipment that would promote safer techniques,” said Siobhan Tierney, program

  6. 75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2010-01-12

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

  7. AUDIT INFORMATION CONTENT

    OpenAIRE

    Ioan Rus

    2012-01-01

    The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...

  8. Behavior of audit fees in the audit firm or partner changes

    Directory of Open Access Journals (Sweden)

    Marcelo Antonio Pierri Junior

    2016-09-01

    Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.

  9. Towards Cooling Tower Efficiency-An Energy Audit Approach

    Directory of Open Access Journals (Sweden)

    Long Su Weng Alwin

    2017-01-01

    Full Text Available This research studied the power generation trends from national grid and gas for a period of 4 years. Energy audit of critical systems like this is needful for optimal energy utilization. An energy audit was carried outon 6 industrial cooloing towers and their annual operating cost calculated. Variable speed drive suggested was installed and corresponding annual energy savings of 114,900 kWh/year cost saving of RM30,000 was achieved at a case study plant located in Malaysia. Cooling towers with smart systems was recommended for higher energy savings.

  10. AUDIT, AUDIT-C, and AUDIT-3: Drinking Patterns and Screening for Harmful, Hazardous and Dependent Drinking in Katutura, Namibia

    Science.gov (United States)

    Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H. F.; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi

    2015-01-01

    Objectives To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking. Methods A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions) and the AUDIT-3 (third question) was compared to the full AUDIT. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8%) than women (sensitivity: 91.7%, specificity: 77.4%). The AUDIT-3 performed poorly (maximum sensitivity: AUDIT-C performed better than the AUDIT-3. Conclusions A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity. PMID:25799590

  11. Eh-pH diagrams for elements from Z = 40 to Z = 52: application to the Oklo natural reactor, Gabon

    Energy Technology Data Exchange (ETDEWEB)

    Brookins, D G [New Mexico Univ., Albuquerque (USA). Dept. of Geology

    1978-11-01

    Eh-pH diagrams for elements from Z = 40 (Zr) to Z = 52 (Te) have been constructed in order to comment on migration/retention of these elements at Oklo. Although data for fissiogenic amounts of some of these elements are lacking, where such data are available to agreement between predicted migration/retention based on the Eh-pH diagrams and actual measurement is excellent. Based on Eh-pH diagrams, migration (to what degree is uncertain) of Mo and Cd is predicted whereas retention of Y, Zr, Tc, Ru, Rh, Pd, Ag and Te is also predicted. An earlier report of Frejacques et al. of Tc migration is in disagreement with Eh-pH prediction, and recent (unpublished) data argue for Tc retention. In view of the agreement between prediction and observation, the possible migration of Sb and retention of In and Sn is proposed. These data again demonstrate the usefulness of Eh-pH diagrams for the Oklo fossil nuclear reactor but, more important, allow constraints to be placed on repositories for nuclear waste now under consideration.

  12. ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?

    Directory of Open Access Journals (Sweden)

    Arie Wicaksono

    2012-03-01

    Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.

  13.  Developing a framework for audit quality management in audit firms

    OpenAIRE

    Darius Vaicekauskas; Jonas Mackevičius

    2014-01-01

     Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...

  14. Audit quality and the audit partner effect : Evidence from European listed companies

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

    The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...

  15. Activating mitochondrial function and haemoglobin expression with EH-201, an inducer of erythropoietin in neuronal cells, reverses memory impairment.

    Science.gov (United States)

    Horng, Lin-Yea; Hsu, Pei-Lun; Chen, Li-Wen; Tseng, Wang-Zou; Hsu, Kai-Tin; Wu, Chia-Ling; Wu, Rong-Tsun

    2015-10-01

    Memory impairment can be progressive in neurodegenerative diseases, and physiological ageing or brain injury, mitochondrial dysfunction and oxidative stress are critical components of these issues. An early clinical study has demonstrated cognitive improvement during erythropoietin treatment in patients with chronic renal failure. As erythropoietin cannot freely cross the blood-brain barrier, we tested EH-201 (2,3,5,4'-tetrahydroxystilbene-2-O-β-d-glucoside, also known as TSG), a low MW inducer of erythropoietin, for its therapeutic effects on memory impairment in models of neurodegenerative diseases, physiological ageing or brain injury. The effects of EH-201 were investigated in astrocytes and PC12 neuronal-like cells. In vivo, we used sleep-deprived (SD) mice as a stress model, amyloid-β (Aβ)-injected mice as a physiological ageing model and kainic acid (KA)-injected mice as a brain damage model to assess the therapeutic effects of EH-201. EH-201 induced expression of erythropoietin, PPAR-γ coactivator 1α (PGC-1α) and haemoglobin in astrocytes and PC12 neuronal-like cells. In vivo, EH-201 treatment restored memory impairment, as assessed by the passive avoidance test, in SD, Aβ and KA mouse models. In the hippocampus of mice given EH-201 in their diet, levels of erythropoietin, PGC-1α and haemoglobin were increased The induction of endogenous erythropoietin in neuronal cells by inducers such as EH-201 might be a therapeutic strategy for memory impairment in neurodegenerative disease, physiological ageing or traumatic brain injury. © 2015 The Authors. British Journal of Pharmacology published by John Wiley & Sons Ltd on behalf of The British Pharmacological Society.

  16. AUDIT, AUDIT-C, and AUDIT-3: drinking patterns and screening for harmful, hazardous and dependent drinking in Katutura, Namibia.

    Directory of Open Access Journals (Sweden)

    Puja Seth

    Full Text Available To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking.A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions and the AUDIT-3 (third question was compared to the full AUDIT.Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, p<.0001. Approximately 32% reported making and/or selling alcohol from home. The AUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8% than women (sensitivity: 91.7%, specificity: 77.4%. The AUDIT-3 performed poorly (maximum sensitivity: < 90%, maximum specificity: <51%. According to AUROC, the AUDIT-C performed better than the AUDIT-3.A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity.

  17. Southwestern Power Administration site environmental report for calendar year 1993

    International Nuclear Information System (INIS)

    1994-01-01

    During CY 93, Southwestern was not involved in any programs that had a direct effect on the environment, involving endangered species, protection of wetlands, or increased electromagnetic radiation. Southwestern continued to function throughout the year in an operations and maintenance posture with minor substation projects. Southwestern received an environmental management audit by the Department of Energy's Office of Environmental Audit (EH-24), during CY 1992. The purpose of the audit was to give Southwestern, DOE headquarters, and the Secretary an indication of the status of Southwestern management's effectiveness in discharging its duties in an environmentally responsible manner. The audit identified 17 findings. An action plan was developed and remediation of the findings has been accomplished. Several strengths were identified during the audit with regard to the environmental programs at Southwestern. Most importantly, senior management at Southwestern has taken actions to increase environmental awareness throughout the organization which is evidenced by the creation of the Environmental, Safety, Health, and Security Office

  18. Electron response and e/h ratio of ATLAS barrel hadron prototype calorimeter

    International Nuclear Information System (INIS)

    Budagov, Yu.A.; Vinogradov, V.B.; Arkadov, V.V.; Karapetyan, G.V.

    1995-01-01

    The detailed information about electron response, electron energy resolution and e/h ratio as a function of incident energy E, impact point Z and incidence angle Θ of ATLAS iron-scintillator hadron prototype calorimeter with longitudinal tile configuration is presented. These results are based on electron and pion beams data of E=20, 50, 100, 150, 300 GeV at Θ=10 deg, 20 deg, 30 deg, which were obtained during test beam period in July 1995. The obtained calibration constant is used for muon response converting from pC to GeV. The results are compared with existing experimental data and with some Monte Carlo calculations. For some E, Θ, Z values the compensation (e/h=1) is observed. 23 refs., 18 figs., 9 tabs

  19. KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT

    Directory of Open Access Journals (Sweden)

    Tubagus Ismail

    2015-05-01

    Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada

  20. ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES

    Directory of Open Access Journals (Sweden)

    Aman Faturachman

    2013-04-01

    Full Text Available This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage & liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.

  1. Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

    OpenAIRE

    Ariston; Handoko, Jesica

    2006-01-01

    The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...

  2. [Thoughts on the Witnessed Audit in Medical Device Single Audit Program].

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-02-08

    Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.

  3. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

    The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...

  4. Improving the quality of endodontic record keeping through clinical audit.

    Science.gov (United States)

    King, E; Shekaran, L; Muthukrishnan, A

    2017-03-10

    Introduction Record keeping is an essential part of day-to-day practice and plays an important role in treatment, audit and dento-legal procedures. Creating effective endodontic records is challenging due to the scope of information required for comprehensive notes. Two audits were performed to assess the standards of endodontic record keeping by dentists in a restorative dentistry department and students on an endodontic MSc course.Methods Fifty sets of departmental records and 10 sets of student records were retrospectively evaluated against the European Society of Endodontology 2006 guidelines. Results of the first cycle of both audits were presented to departmental staff and MSc students, alongside an educational session. Additionally, departmental guidelines, consent leaflets and endodontic record keeping forms were developed. Both audits were repeated using the same number of records, thus completing both audit cycles.Results The most commonly absent records included consent, anaesthetic details, rubber dam method, working length reference point, irrigation details and obturation technique. Almost all areas of record keeping improved following the second audit cycle, with some areas reaching 100% compliance when record keeping forms were used. Statistically significant improvements were seen in 24 of the 29 areas in the departmental audit and 14 of the 29 areas in the MSc audit (P = 0.05).Conclusions Significant improvements in endodontic record keeping can be achieved through the provision of education, departmental guidelines, consent leaflets and endodontic record keeping forms.

  5. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

    Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.

    1990-01-01

    This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations

  6. Review of Audits Issued by the Defense Contract Audit Agency in FY 2012 and FY 2013

    Science.gov (United States)

    2014-09-08

    cng.lnc.•ct•in~~ lahlw hnnrs. I h:: alsn .;:əllaincd lh<d lha1 i1 is aul the.: n,l.; .,.f •he ~’we.: nun ..:nt ..:ngin..:t’l hl .;valuo\\lc lite <.l...Perform a preliminary study of DMIS reporting of price proposal audit results at other DCAA locations and determine that net savings has been...Attachment 11 (cont’d) DODIG-2014-109 │ 93 Attachment 11 (cont’d) b. Where the preliminary study perfonned in 2.a shows that other DCAA locations have not

  7. Can virtual streetscape audits reliably replace physical streetscape audits?

    Science.gov (United States)

    Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne

    2010-12-01

    There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥  0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.

  8. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

    A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)

  9. IT auditing

    NARCIS (Netherlands)

    Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.

    2008-01-01

    This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in

  10. The diversity of the Brazilian regional Audit Courts on government auditing

    Directory of Open Access Journals (Sweden)

    André Feliciano Lino

    2017-11-01

    Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

  11. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

    Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

  12. Rate Maximization in MIMO Decode-and-Forward Communications With an EH Relay and Possibly Imperfect CSI

    KAUST Repository

    Benkhelifa, Fatma

    2016-08-29

    In this paper, we investigate the simultaneous wireless information and power transfer (SWIPT) in a multiple-input multiple-output (MIMO) decode-and-forward (DF) relay system where the relay is an energy harvesting (EH) multi-antenna node equipped with an EH receiver and an information decoding (ID) receiver. The relay harvests the energy from the radio frequency (RF) signals sent by the source and uses it to forward the signals to the destination. The main objective in this paper is to maximize the achievable transmission rate of the overall link by optimizing the source/relay precoders. First, we study an upper bound on the maximum achievable rate where we assume that the EH and ID receivers operate simultaneously and have access to the whole power of the received signals. Afterwards, we study two practical schemes, which are the power splitting (PS) and time switching (TS) schemes, where the ID and EH receivers have partial access to the power or duration of the received signals. For each scheme, we have studied the complexity and the performance comparison. In addition, we considered the case of the imperfect channel estimation error and we have observed its impact on the achievable end-to-end rate and the harvested energy at the relay. © 1972-2012 IEEE.

  13. Time to audit.

    Science.gov (United States)

    Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K

    2012-09-01

    Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.

  14. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...

  15. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    user

    Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.

  16. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

    Directory of Open Access Journals (Sweden)

    Aleksey F. Akhmetshin

    2014-01-01

    Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

  17. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

    Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  18. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

    This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover,

  19. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

    Full Text Available This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit methodologies and the growing importance of IS audit.

  20. Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

    Directory of Open Access Journals (Sweden)

    Patrick Velte

    2015-05-01

    Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial

  1. Ab initio calculations of scattering cross sections of the three-body system (p ¯,e+,e- ) between the e-+H ¯(n =2 ) and e-+H ¯(n =3 ) thresholds

    Science.gov (United States)

    Valdes, Mateo; Dufour, Marianne; Lazauskas, Rimantas; Hervieux, Paul-Antoine

    2018-01-01

    The ab initio method based on the Faddeev-Merkuriev equations is used to calculate cross sections involving the (p ¯,e+,e-) three-body system, with an emphasis on antihydrogen formation (H ¯) via antiproton (p ¯) scattering on positronium. This system is studied in the energy range between the e-+H ¯(n =2 ) and the e-+H ¯(n =3 ) thresholds, where precisely calculated cross sections can be useful for future experiments (GBAR, AEGIS, etc.) aiming to produce antihydrogen atoms. A special treatment is developed to take into account the long-range charge-dipole interaction effect on the wave function. Emphasis is placed on the impact of Feshbach resonances and Gailitis-Damburg oscillations appearing in the vicinity of the p ¯+Ps (n =2 ) threshold.

  2. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

    Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.

  3. Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

    OpenAIRE

    Patrick Velte; Marc Eulerich

    2015-01-01

    The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...

  4. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Science.gov (United States)

    2010-07-01

    ... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...

  5. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

    Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  6. The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement

    Directory of Open Access Journals (Sweden)

    Deby Suryani

    2018-03-01

    Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.

  7. 25 CFR 215.24 - Books and accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Books and accounts. 215.24 Section 215.24 Indians BUREAU... LEASES, QUAPAW AGENCY § 215.24 Books and accounts. (a) The lessee shall maintain books in which shall be... land. (b) An audit of the lessee's accounts and books shall be made semiannually, or at such other...

  8. Radiation safety audit

    International Nuclear Information System (INIS)

    Kadadunna, K.P.I.K.; Mod Ali, Noriah

    2008-01-01

    Audit has been seen as one of the effective methods to ensure harmonization in radiation protection. A radiation safety audit is a formal safety performance examination of existing or future work activities by an independent team. Regular audit will assist the management in its mission to maintain the facilities environment that is inherently safe for its employees. The audits review the adequacy of facilities for the type of use, training, and competency of workers, supervision by authorized users, availability of survey instruments, security of radioactive materials, minimization of personnel exposure to radiation, safety equipment, and the required record keeping. All approved areas of use are included in these periodic audits. Any deficiency found in the audit shall be corrected as soon as possible after they are reported. Radiation safety audit is a proactive approach to improve radiation safety practices and identify and prevent any potential radiation accident. It is an excellent tool to identify potential problem to radiation users and to assure that safety measures to eliminate or reduce the problems are fully considered. Radiation safety audit will help to develop safety culture of the facility. It is intended to be the cornerstone of a safety program designed to aid the facility, staff and management in maintaining a safe environment in which activities are carried out. The initiative of this work is to evaluate the need of having a proper audit as one of the mechanism to manage the safety using ionizing radiation. This study is focused on the need of having a proper radiation safety audit to identify deviations and deficiencies of radiation protection programmes. It will be based on studies conducted on several institutes/radiation facilities in Malaysia in 2006. Steps will then be formulated towards strengthening radiation safety through proper audit. This will result in a better working situation and confidence in the radiation protection community

  9. Audit of Orthopaedic Surgical Documentation

    Directory of Open Access Journals (Sweden)

    Fionn Coughlan

    2015-01-01

    Full Text Available Introduction. The Royal College of Surgeons in England published guidelines in 2008 outlining the information that should be documented at each surgery. St. James’s Hospital uses a standard operation sheet for all surgical procedures and these were examined to assess documentation standards. Objectives. To retrospectively audit the hand written orthopaedic operative notes according to established guidelines. Methods. A total of 63 operation notes over seven months were audited in terms of date and time of surgery, surgeon, procedure, elective or emergency indication, operative diagnosis, incision details, signature, closure details, tourniquet time, postop instructions, complications, prosthesis, and serial numbers. Results. A consultant performed 71.4% of procedures; however, 85.7% of the operative notes were written by the registrar. The date and time of surgery, name of surgeon, procedure name, and signature were documented in all cases. The operative diagnosis and postoperative instructions were frequently not documented in the designated location. Incision details were included in 81.7% and prosthesis details in only 30% while the tourniquet time was not documented in any. Conclusion. Completion and documentation of operative procedures were excellent in some areas; improvement is needed in documenting tourniquet time, prosthesis and incision details, and the location of operative diagnosis and postoperative instructions.

  10. Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit dan Pengalaman Auditor terhadap Pertimbangan Audit Sampling pada Badan Pemeriksaan Keuangan (Bpk) Republik Indonesia Perwakilan Provinsi Aceh

    OpenAIRE

    Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

    2011-01-01

    This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...

  11. Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

    OpenAIRE

    Gary MONROE; Sarowar HOSSAIN

    2013-01-01

    We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified going-concern opinions for financially distressed companies. However, their study uses data from a period when there was no restriction on the length of audit partner tenure, i.e., from a period before ...

  12. Audit quality and the audit partner effect : Evidence from European listed companies

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

    The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business

  13. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

    Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

  14. 27 CFR 24.149 - Corporate surety.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY LIQUORS WINE Establishment and Operations Bonds and Consents of Surety § 24.149.... Copies may be obtained from the Audit Staff, Financial Management Service, Department of the Treasury...

  15. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

    Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.

  16. The impact of global financial crisis on audit and non-audit fees

    OpenAIRE

    Alexeyeva, Irina; Svanström, Tobias

    2015-01-01

    This is the accepted and refereed manuscript to the article Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increa...

  17. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

    Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.

  18. Effect of metals on the lytic cycle of the coccolithovirus, EhV86.

    Directory of Open Access Journals (Sweden)

    Martha eGledhill

    2012-04-01

    Full Text Available In this study we show that metals, and in particular copper (Cu, can disrupt the lytic cycle in the Emiliania huxleyi - EhV86 host-virus system. Numbers of virus particles produced per E. huxleyi cell and E. huxleyi lysis rates were reduced by Cu at total metal concentrations over 500 nM in the presence of EDTA (ethylenediaminetetraacetic acid, and 250 nM in the absence of EDTA in acute short term exposure experiments. Zinc (Zn, cadmium (Cd and cobalt (Co were not observed to affect the lysis rate of EhV86 in these experiments. The cellular glutathione (GSH content increased in virus infected cells, but not as a result of metal exposure. In contrast, the cellular content of phytochelatins (PCs increased only in response to metal exposure. The increase in gluthatione content is consistent with increases in the production of reactive oxygen species (ROS on viral infection, while increases in PC content are likely linked to metal homeostasis and indicate that metal toxicity to the host was not affected by viral infection. We propose that Cu prevents lytic production of EhV86 by interfering with virus DNA (deoxyribonucleic acid synthesis through a transcriptional block, which ultimately suppresses the formation of ROS, a biochemical response required for successful virus infection.

  19. Atypical location of extramedullary hematopoietic masses in thalassemia

    International Nuclear Information System (INIS)

    Gemenis, T.; Philippou, A.; Gouliamos, A.; Kalovidouris, A.; Papavasiliou, C.; Papacharalambus, X.; Panani, A.; Chalevelakis, G.; Raptis, S.

    1989-01-01

    A case of β-thalassemia with multiple foci of extramedullary hematopoiesis (EH) is reported. EH masses were demonstrated in the presacral and the costovertebral space. EH foci were also encountered in the spleen. (orig.) [de

  20. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    OpenAIRE

    Daniel VILSANOIU; Mihaela SERBAN

    2010-01-01

    This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, ou...

  1. A pediatric death audit in a large referral hospital in Malawi.

    Science.gov (United States)

    Fitzgerald, Elizabeth; Mlotha-Mitole, Rachel; Ciccone, Emily J; Tilly, Alyssa E; Montijo, Jennie M; Lang, Hans-Joerg; Eckerle, Michelle

    2018-02-21

    Death audits have been used to describe pediatric mortality in under-resourced settings, where record keeping is often a challenge. This information provides the cornerstone for the foundation of quality improvement initiatives. Malawi, located in sub-Saharan Africa, currently has an Under-5 mortality rate of 64/1000. Kamuzu Central Hospital, in the capital city Lilongwe, is a busy government referral hospital, which admits up to 3000 children per month. A study published in 2013 reported mortality rates as high as 9%. This is the first known audit of pediatric death files conducted at this hospital. A retrospective chart review on all pediatric deaths that occurred at Kamuzu Central Hospital (excluding deaths in the neonatal nursery) during a 13-month period was done using a standardized death audit form. A descriptive analysis was completed, including patient demographics, HIV and nutritional status, and cause of death. Modifiable factors were identified that may have contributed to mortality, including a lack of vital sign collection, poor documentation, and delays in the procurement or results of tests, studies, and specialist review. Seven hundred forty three total pediatric deaths were recorded and 700 deceased patient files were reviewed. The mortality rate by month ranged from a low of 2.2% to a high of 4.4%. Forty-four percent of deaths occurred within the first 24 h of admission, and 59% occurred within the first 48 h. The most common causes of death were malaria, malnutrition, HIV-related illnesses, and sepsis. The mortality rate for this pediatric referral center has dramatically decreased in the 6 years since the last published mortality data, but remains high. Areas identified for continued development include improved record keeping, improved patient assessment and monitoring, and more timely and reliable provision of testing and treatment. This study demonstrates that in low-resource settings, where reliable record keeping is often difficult

  2. Acid phosphomonoesterase (E.C. 3.1.3.2) location in soil

    Czech Academy of Sciences Publication Activity Database

    Rejšek, K.; Vránová, V.; Pavelka, Marian; Formánek, P.

    2012-01-01

    Roč. 175, č. 5 (2012), s. 196-211 ISSN 1436-8730 R&D Projects: GA MŠk(CZ) ED1.1.00/02.0073; GA MŠk(CZ) LM2010007 Institutional research plan: CEZ:AV0Z60870520 Keywords : acid phosphomonoesterase * soil * roots * mycorrhizal fungi * location * extraction Subject RIV: EH - Ecology, Behaviour Impact factor: 1.380, year: 2012

  3. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...

  4. PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

    Directory of Open Access Journals (Sweden)

    Badingatus Solikhah

    2012-03-01

    Full Text Available Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression

  5. Audit mode change, corporate governance

    OpenAIRE

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

  6. Health plan auditing: 100-percent-of-claims vs. random-sample audits.

    Science.gov (United States)

    Sillup, George P; Klimberg, Ronald K

    2011-01-01

    The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. These results suggest that health plan expenses of corporations could be significantly reduced if they audited 100% of claims and embraced a zero-defect approach.

  7. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

    This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies ...

  8. The Risk of Electronic Audit and its Impact on The Quality Audit

    Directory of Open Access Journals (Sweden)

    Zainab Jabbar Yousif

    2018-05-01

    Full Text Available The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the  risks of electronic auditing  after turned  from manual checking to electronic auditing due to developments in technologies  in all sectors.  The risk of electronic auditing  the risk of information technology infrastructure and the risks of applications and other  related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing  process will lead to safety of work and  reduce the risk of electronic auditing . The research highlights these  risks and their impact on the quality of auditing .                                  

  9. MAAGs (Medical Audit Advisory Groups): the Eli Lilly National Clinical Audit Centre.

    Science.gov (United States)

    Baker, R; Fraser, R

    1993-01-01

    Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.

  10. [Introduction of Quality Management System Audit in Medical Device Single Audit Program].

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-01-30

    The audit of the quality management system in the medical device single audit program covers the requirements of several national regulatory authorities, which has a very important reference value. This paper briefly described the procedures and contents of this audit. Some enlightenment on supervision and inspection are discussed in China, for reference by the regulatory authorities and auditing organizations.

  11. Experiences of using the GMP audit preparation tool in pharmaceutical contract manufacturer audits.

    Science.gov (United States)

    Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari

    2010-06-01

    Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.

  12. Associations between AUDIT-C and mortality vary by age and sex.

    Science.gov (United States)

    Harris, Alex H S; Bradley, Katharine A; Bowe, Thomas; Henderson, Patricia; Moos, Rudolf

    2010-10-01

    We sought to determine the sex- and age-specific risk of mortality associated with scores on the 3-item Alcohol Use Disorder Identification Test-Consumption (AUDIT-C) questionnaire using data from a national sample of Veterans Health Administration (VHA) patients. Men (N = 215,924) and women (N = 9168) who completed the AUDIT-C in a patient survey were followed for 24 months. AUDIT-C categories (0, 1-4, 5-8, 9-12) were evaluated as predictors of mortality in logistic regression models, adjusted for age, race, education, marital status, smoking, depression, and comorbidities. For women, AUDIT-C scores of 9-12 were associated with a significantly increased risk of death compared to the AUDIT-C 1-4 group (odds ratio [OR] 7.09; 95% confidence interval [CI] = 2.67, 18.82). For men overall, AUDIT-C scores of 5-8 and 9-12 were associated with increased risk of death compared to the AUDIT-C 1-4 group (OR 1.13, 95% CI = 1.05, 1.21, and OR 1.63, 95% CI = 1.45, 1.84, respectively) but these associations varied by age. These results provide sex- and age-tailored risk information that clinicians can use in evidence-based conversations with patients about the health-related risks of their alcohol consumption. This study adds to the growing literature establishing the AUDIT-C as a scaled marker of alcohol-related risk or "vital sign" that might facilitate the detection and management of alcohol-related risks and problems.

  13. The Neighborhood Auditing Tool: A Hybrid Interface for Auditing the UMLS

    OpenAIRE

    Morrey, C. Paul; Geller, James; Halper, Michael; Perl, Yehoshua

    2009-01-01

    The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at a...

  14. Screening for At-Risk Drinking in a Population Reporting Symptoms of Depression: A Validation of the AUDIT, AUDIT-C, and AUDIT-3.

    Science.gov (United States)

    Levola, Jonna; Aalto, Mauri

    2015-07-01

    Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity

  15. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

    In the research area of Chinese auditing market, few studies have been conducted on the effects that auditor-related characteristics have on auditing quality. Thus, the paper is to examine the influences auditor-related attributes have on auditing quality, including size of the auditing firm, its income, and whether it is Big 4 or not. In addition to that, research topic on relationship between relationship between market concentration level and auditing quality is also an attractive one amon...

  16. High-speed parallel implementation of a modified PBR algorithm on DSP-based EH topology

    Science.gov (United States)

    Rajan, K.; Patnaik, L. M.; Ramakrishna, J.

    1997-08-01

    Algebraic Reconstruction Technique (ART) is an age-old method used for solving the problem of three-dimensional (3-D) reconstruction from projections in electron microscopy and radiology. In medical applications, direct 3-D reconstruction is at the forefront of investigation. The simultaneous iterative reconstruction technique (SIRT) is an ART-type algorithm with the potential of generating in a few iterations tomographic images of a quality comparable to that of convolution backprojection (CBP) methods. Pixel-based reconstruction (PBR) is similar to SIRT reconstruction, and it has been shown that PBR algorithms give better quality pictures compared to those produced by SIRT algorithms. In this work, we propose a few modifications to the PBR algorithms. The modified algorithms are shown to give better quality pictures compared to PBR algorithms. The PBR algorithm and the modified PBR algorithms are highly compute intensive, Not many attempts have been made to reconstruct objects in the true 3-D sense because of the high computational overhead. In this study, we have developed parallel two-dimensional (2-D) and 3-D reconstruction algorithms based on modified PBR. We attempt to solve the two problems encountered by the PBR and modified PBR algorithms, i.e., the long computational time and the large memory requirements, by parallelizing the algorithm on a multiprocessor system. We investigate the possible task and data partitioning schemes by exploiting the potential parallelism in the PBR algorithm subject to minimizing the memory requirement. We have implemented an extended hypercube (EH) architecture for the high-speed execution of the 3-D reconstruction algorithm using the commercially available fast floating point digital signal processor (DSP) chips as the processing elements (PEs) and dual-port random access memories (DPR) as channels between the PEs. We discuss and compare the performances of the PBR algorithm on an IBM 6000 RISC workstation, on a Silicon

  17. Eh-pH diagrams of the V-H2O system at 25,60 and 1000C

    International Nuclear Information System (INIS)

    Silva, F.T. da; Ogasawara, T.; Cassa, J.C.S.

    1987-01-01

    Free energies of the formation of vanadium ions in aqueous solutions at elevated temperatures were determined. Eh-pH diagrams at 25 0 C, 60 0 C and 100 0 C at different vanadium concentrations, using microcomputers were calculated and obtained. The effects of temperature and vanadium concentration on the predominance of vanadium species were examined. The Eh-pH diagrams for the V-H 2 O system were evaluated by comparisons with experimental data. (Author) [pt

  18. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

    Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.

  19. Mental models of audit and feedback in primary care settings.

    Science.gov (United States)

    Hysong, Sylvia J; Smitham, Kristen; SoRelle, Richard; Amspoker, Amber; Hughes, Ashley M; Haidet, Paul

    2018-05-30

    Audit and feedback has been shown to be instrumental in improving quality of care, particularly in outpatient settings. The mental model individuals and organizations hold regarding audit and feedback can moderate its effectiveness, yet this has received limited study in the quality improvement literature. In this study we sought to uncover patterns in mental models of current feedback practices within high- and low-performing healthcare facilities. We purposively sampled 16 geographically dispersed VA hospitals based on high and low performance on a set of chronic and preventive care measures. We interviewed up to 4 personnel from each location (n = 48) to determine the facility's receptivity to audit and feedback practices. Interview transcripts were analyzed via content and framework analysis to identify emergent themes. We found high variability in the mental models of audit and feedback, which we organized into positive and negative themes. We were unable to associate mental models of audit and feedback with clinical performance due to high variance in facility performance over time. Positive mental models exhibit perceived utility of audit and feedback practices in improving performance; whereas, negative mental models did not. Results speak to the variability of mental models of feedback, highlighting how facilities perceive current audit and feedback practices. Findings are consistent with prior research  in that variability in feedback mental models is associated with lower performance.; Future research should seek to empirically link mental models revealed in this paper to high and low levels of clinical performance.

  20. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

  1. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Science.gov (United States)

    2010-07-01

    ... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

  2. CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT

    Directory of Open Access Journals (Sweden)

    Antoniuk O.

    2018-03-01

    Full Text Available Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.

  3. Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing

    OpenAIRE

    Weins, Sebastian; Alm, Bastian; Wang, Tawei

    2016-01-01

    The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential of Continuous Auditing still remains unrevealed. This paper provides a new conceptual framework on how to bring Continuous Auditing to the next level. It goes beyond the existing technical concepts and...

  4. Former Audit Partners on Audit Committees: Implications for Russian Corporate Governance

    Directory of Open Access Journals (Sweden)

    Genevieve Scalan

    2017-04-01

    Full Text Available The Moscow Exchange in conjunction with the Organization for Economic Cooperation and Development (OECD continues to address improvements in Russian corporate governance by conducting annual roundtables (OECD, 2017.  My research relates to corporate governance provided by audit committees. I examine relationships between former audit partner (FAP audit committee members and auditors, via a network similar to the interlocking directorate.  Using a dataset of U.S. auditor dismissals, I construct unique network variables measuring the relational ties between FAP audit committees and auditors.  I find some evidence suggesting ties created by former audit partners may increase auditor switching possibly indicating impaired auditor independence. This outcome suggests implications for Russian corporate governance because it is likely Russian Boards of Directors would experience similar circumstances as their U.S. counterparts.  As the Moscow Exchange continues its partnership with the OECD to improve corporate governance, audit quality and auditor independence should be considered in the dialogue.

  5. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

    Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

  6. An on-site dosimetry audit for high-energy electron beams

    Directory of Open Access Journals (Sweden)

    Leon de Prez

    2018-01-01

    Full Text Available Background and purpose: External dosimetry audits are powerful quality assurance instruments for radiotherapy. The aim of this study was to implement an electron dosimetry audit based on a contemporary code of practice within the requirements for calibration laboratories performing proficiency tests. This involved the determination of suitable acceptance criteria based on thorough uncertainty analyses. Materials and methods: Subject of the audit was the determination of absorbed dose to water, Dw, and the beam quality specifier, R50,dos. Fifteen electron beams were measured in four institutes according to the Belgian-Dutch code of practice for high-energy electron beams. The expanded uncertainty (k = 2 for the Dw values was 3.6% for a Roos chamber calibrated in 60Co and 3.2% for a Roos chamber cross-calibrated against a Farmer chamber. The expanded uncertainty for the beam quality specifier, R50,dos, was 0.14 cm. The audit acceptance levels were based on the expanded uncertainties for the comparison results and estimated to be 2.4%. Results: The audit was implemented and validated successfully. All Dw audit results were satisfactory with differences in Dw values mostly smaller than 0.5% and always smaller than 1%. Except for one, differences in R50,dos were smaller than 0.2 cm and always smaller than 0.3 cm. Conclusions: An electron dosimetry audit based on absorbed dose to water and present-day requirements for calibration laboratories performing proficiency tests was successfully implemented. It proved international traceability of the participants value with an uncertainty better than 3.6% (k = 2. Keywords: Absorbed dose to water, Audit, Code of practice, Dosimetry, Electron beam, Radiation therapy

  7. Audit Validation Using Ontologies

    Directory of Open Access Journals (Sweden)

    Ion IVAN

    2015-01-01

    Full Text Available Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders. Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.

  8. Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    William, Richi

    2017-01-01

    130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...

  9. Audit Expectation Gap: Perspectives of Auditors and Audited ...

    African Journals Online (AJOL)

    This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

  10. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

    Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.

  11. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

      Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

  12. Research in auditing: main themes

    Directory of Open Access Journals (Sweden)

    Marcelo Porte

    Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

  13. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...

  14. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance and...

  15. Associations Between AUDIT-C and Mortality Vary by Age and Sex

    Science.gov (United States)

    Bradley, Katharine A.; Bowe, Thomas; Henderson, Patricia; Moos, Rudolf

    2010-01-01

    Abstract We sought to determine the sex- and age-specific risk of mortality associated with scores on the 3-item Alcohol Use Disorder Identification Test–Consumption (AUDIT-C) questionnaire using data from a national sample of Veterans Health Administration (VHA) patients. Men (N = 215,924) and women (N = 9168) who completed the AUDIT-C in a patient survey were followed for 24 months. AUDIT-C categories (0, 1–4, 5–8, 9–12) were evaluated as predictors of mortality in logistic regression models, adjusted for age, race, education, marital status, smoking, depression, and comorbidities. For women, AUDIT-C scores of 9–12 were associated with a significantly increased risk of death compared to the AUDIT-C 1-4 group (odds ratio [OR] 7.09; 95% confidence interval [CI] = 2.67, 18.82). For men overall, AUDIT-C scores of 5–8 and 9–12 were associated with increased risk of death compared to the AUDIT-C 1-4 group (OR 1.13, 95% CI = 1.05, 1.21, and OR 1.63, 95% CI = 1.45, 1.84, respectively) but these associations varied by age. These results provide sex- and age-tailored risk information that clinicians can use in evidence-based conversations with patients about the health-related risks of their alcohol consumption. This study adds to the growing literature establishing the AUDIT-C as a scaled marker of alcohol-related risk or “vital sign” that might facilitate the detection and management of alcohol-related risks and problems. (Population Health Management 2010;13:263–268) PMID:20879907

  16. [Real-time safety audits in a neonatal unit].

    Science.gov (United States)

    Bergon-Sendin, Elena; Perez-Grande, María Del Carmen; Lora-Pablos, David; Melgar-Bonis, Ana; Ureta-Velasco, Noelia; Moral-Pumarega, María Teresa; Pallas-Alonso, Carmen Rosa

    2017-09-01

    Random audits are a safety tool to help in the prevention of adverse events, but they have not been widely used in hospitals. The aim of the study was to determine, through random safety audits, whether the information and material required for resuscitation were available for each patient in a neonatal intensive care unit and determine if factors related to the patient, time or location affect the implementation of the recommendations. Prospective observational study conducted in a level III-C neonatal intensive care unit during the year 2012. The evaluation of written information on the endotracheal tube, mask and ambu bag prepared of each patient and laryngoscopes of the emergency trolley were included within a broader audit of technological resources and study procedures. The technological resources and procedures were randomly selected twice a week for audit. Appropriate overall use was defined when all evaluated variables were correctly programmed in the same procedure. A total of 296 audits were performed. The kappa coefficient of inter-observer agreement was 0.93. The rate of appropriate overall use of written information and material required for resuscitation was 62.50% (185/296). Mask and ambu bag prepared for each patient was the variable with better compliance (97.3%, P=.001). Significant differences were found with improved usage during weekends versus working-day (73.97 vs. 58.74%, P=.01), and the rest of the year versus 3 rd quarter (66.06 vs. 52%, P=.02). Only in 62.5% of cases was the information and the material necessary to attend to a critical situation urgently easily available. Opportunities for improvement were identified through the audits. Copyright © 2016 Asociación Española de Pediatría. Publicado por Elsevier España, S.L.U. All rights reserved.

  17. The effects of audit value added on audit survival: Evidence from CPAs of Thailand

    Directory of Open Access Journals (Sweden)

    Seerungrat Sudsomboon

    2016-03-01

    Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.

  18. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...

  19. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...

  20. Elementary Surveillance (ELS) and Enhanced Surveillance (EHS) Validation via Mode S Secondary Radar Surveillance

    National Research Council Canada - National Science Library

    Grappel, Robert D; Harris, Garrett S; Kozar, Mark J; Wiken, Randall T

    2008-01-01

    ...) and Enhanced Surveillance (ERS) data link applications. The intended audience for this report is an engineering staff assigned the task of implementing a monitoring system used to determine ELS and EHS compliance...

  1. CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT

    OpenAIRE

    Antoniuk O.

    2018-01-01

    Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...

  2. Model audit for the process of industrial gammagraphy at oil refineries

    International Nuclear Information System (INIS)

    Cardenas, Eloy; Aquino, Josilto; Sajo-Bohus, Laszlo

    2013-01-01

    The purpose of this paper is to present a model of technical audit for the process of industrial gammagraphy, which was developed in one of the largest centers of refining of the world, located in Venezuela, so that safety and health of workers are guaranteed, and physical integrity of the radioactive sources. To achieve this objective a methodology was developed to audit the activity, according to the radiation protection program; the model developed with experts in this field was revised, and finally information is documented, thus achieving the proposal of the study

  3. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...

  4. Audit and feedback by medical students to improve the preventive care practices of general practice supervisors.

    Science.gov (United States)

    Gilkes, Lucy A; Liira, Helena; Emery, Jon

    Medical students benefit from their contact with clinicians and patients in the clinical setting. However, little is known about whether patients and clinicians also benefit from medical students. We developed an audit and feedback intervention activity to be delivered by medical students to their general practice supervisors. We tested whether the repeated cycle of audit had an effect on the preventive care practices of general practitioners (GPs). The students performed an audit on topics of preventive medicine and gave feedback to their supervisors. Each supervisor in the study had more than one student performing the audit over the academic year. After repetitive cycles of audit and feedback, the recording of social history items by GPs improved. For example, recording alcohol history increased from 24% to 36%. This study shows that medical students can be effective auditors, and their repeated audits may improve their general practice supervisors' recording of some aspects of social history.

  5. The role of tax audit as a component of restaurants` financial state audit

    Directory of Open Access Journals (Sweden)

    T.M. Omelianchuk

    2015-06-01

    Full Text Available The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.

  6. Final audit report of remedial action construction at the UMTRA Project Falls City, Texas, site

    International Nuclear Information System (INIS)

    1995-05-01

    This final audit report for the Falls City, Texas, Uranium Mill Tailings Remedial Action Project site summarizes the radiological audits and the quality assurance (QA) in-process surveillances, audits, and final close-out inspection performed by the U.S. Department of Energy (DOE) and Technical Assistance Contractor (TAC). It also summarizes U.S. Nuclear Regulatory Commission (NRC) surveillances. One radiological audit and three radiological surveillances were performed at the Falls City site. These surveillances and audit, which resulted in 31 observations, focused primarily on processing site activities and were performed on the following dates: 3-6 August 1992, 29-30 October 1992, 22-26 March 1993, and 1-3 November 1993. All outstanding radiological issues were closed out at the completion of the construction activities. Six QA in-process surveillances, which resulted in 71 observations, were performed at the Falls City site on the following dates: 22-24 July 1992, 23-25 November 1992, 17-19 May 1993, 16-18 August 1993, 13-15 October 1993, and 2-4 February 1994. All outstanding issues were closed out with the February surveillance on 3 March 1994. The DOE/TAC remedial action close-out inspections of the Falls City site, which resulted in 56 observations, were conducted 9-10 June 1994 and 26 July 1994. The inspections were closed out on 26 January 1995. The NRC performed three on-site construction reviews (OSCR), resulting in seven observations of remedial action construction activities that occurred during site visits. The OSCRs were performed 9 December 1992, 12 May 1993, and 25 October 1993. Since all audit and surveillance observations and recommendations have been closed out, this final audit report segment of the site certification process is complete

  7. The Role of NMAC Audits in Euratom Safeguards - Development of an audit framework

    Energy Technology Data Exchange (ETDEWEB)

    Alique Moya, O.; Hill, C.; Kahnmeyer, W.; Koutsoyannopoulos, C.; Boella, M. [European Commission, DG ENERGY, Unit DDG2.E.1, Design, Planning and Evaluation of inspections, Logistical support, Luxembourg (Luxembourg)

    2011-12-15

    The use of audits of nuclear facility operators' nuclear material accountancy and control (NMAC) systems has evolved since the idea was launched some years ago. The European Commission has developed a framework that enables the use of NMAC system audits as an effective and efficient tool in nuclear safeguards. The framework includes elements like audit definition and concept, a procedure, audit criteria and the approach for using audits. The main elements of this framework have been built upon ESARDA working group recommendations and were widely consulted with Member States and nuclear operators. The framework and experience from its application are presented.

  8. The equation of state of n-pentane in the atomistic model TraPPE-EH

    Science.gov (United States)

    Valeev, B. U.; Pisarev, V. V.

    2018-01-01

    In this work, we study the vapor-liquid equilibrium in n-pentane. We use the TraPPE-EH (transferable potentials for phase equilibria-explicit hydrogen) forcefield, where each hydrogen and carbon atom is considered as independent center of force. The fluid behavior was investigated with different values of density and temperature by molecular dynamics method. The n-pentane evaporation curve was calculated in the temperature range of 290 to 390 K. The densities of the coexisting phases are also calculated. The compression curve at 370 K was calculated and isothermal bulk modulus was found. The simulated properties of n-pentane are in good agreement with data from a database of the National Institute of Standards and Technology, so the TraPPE-EH model can be recommended for simulations of hydrocarbons.

  9. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

    Full Text Available The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 19011:2003 "Guidelines for auditing quality management systems and / or environment" on audits; cchieving quality audit and performance analysis; improved process performance reception materials; compliance with legislation and auditing standards applicable in EU and Romania.

  10. Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

  11. Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

    Directory of Open Access Journals (Sweden)

    Apriayanti Apriayanti

    2014-01-01

    Full Text Available Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type,  age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.

  12. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...

  13. Audit Internal Universitas X: Suatu Refleksi

    Directory of Open Access Journals (Sweden)

    David Adechandra Ashedica Pesudo

    2017-04-01

      Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009 dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.

  14. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

    Thwaites, D.I.; Western General Hospital, Edinburgh

    1996-01-01

    Quality audit forms an essential part of any comprehensive quality assurance programme. This is true in radiotherapy generally and in specific areas such as radiotherapy dosimetry. Quality audit can independently test the effectiveness of the quality system and in so doing can identify problem areas and minimize their possible consequences. Some general points concerning quality audit applied to radiotherapy are followed by specific discussion of its practical role in radiotherapy dosimetry, following its evolution from dosimetric intercomparison exercises to routine measurement-based on-going audit in the various developing audit networks both in the UK and internationally. Specific examples of methods and results are given from some of these, including the Scottish+ audit group. Quality audit in radiotherapy dosimetry is now well proven and participation by individual centres is strongly recommended. Similar audit approaches are to be encouraged in other areas of the radiotherapy process. (author)

  15. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...

  16. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

    Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-15

    This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.

  17. KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Nurika Restuningdiah

    2017-03-01

    Full Text Available The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this study was relevant to thedecision maker of public companies to consider the skill and expertise of board commisioner, audit committe,internal audit and risk management comittee to support the internal corporate governance mechanism.

  18. The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

    Directory of Open Access Journals (Sweden)

    Yati Nurhajati

    2015-08-01

    Full Text Available In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud solution the uniqueness of the client environmentand the specifics of data or an application make this an complicated subject. The internal audit function is well positioned through its role as a guarantor function of the organization to assist management and the board of the Committee to identify and consider the risks in using cloud computing technology for internal audit can help determine whether the risk has been managed appropriately in a cloud computing environment. Assesses the current impact of cloud computing technology on the audit process and discusses the implications of cloud computing future technological trends for the auditing profession . More specifically Provides a summary of how that information technology has impacted the audit framework.

  19. Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's "Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies"

    National Research Council Canada - National Science Library

    1992-01-01

    The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...

  20. Management of ADHD in children and adolescents: clinical audit in ...

    African Journals Online (AJOL)

    We undertook to measure compliance in a South African setting using the National Institute for Clinical Excellence (NICE) guidelines for ADHD as the gold standard to compare compliance and socio-demographic characteristics between two treatment locations in Cape Town and to generate an audit checklist for ...

  1. The internal audit dilemma : The impact of executive directors versus audit committees on internal auditing work

    NARCIS (Netherlands)

    Eulerich, Marc; Henseler, Jörg; Koehler, Annette

    2017-01-01

    Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study

  2. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

    A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team

  3. The ICA Communication Audit and Perceived Communication Effectiveness Changes in 16 Audited Organizations.

    Science.gov (United States)

    Brooks, Keith; And Others

    1979-01-01

    Discusses the benefits of the International Communication Association Communication Audit as a methodology for evaluation of organizational communication processes and outcomes. An "after" survey of 16 audited organizations confirmed the audit as a valid diagnostic methodology and organization development intervention technique which…

  4. Enzymological evidence for the function of a plastid-located pyruvate carboxylase in the Haptophyte alga Emiliania huxleyi: a novel pathway for the production of C4 compounds.

    Science.gov (United States)

    Tsuji, Yoshinori; Suzuki, Iwane; Shiraiwa, Yoshihiro

    2012-06-01

    Pyruvate carboxylase (PYC) catalyzes the β-carboxylation of pyruvate to yield oxaloacetate (OAA). We previously isolated a cDNA encoding a putative PYC (EhPYC1) from the haptophyte alga Emiliania huxleyi and then proposed that EhPYC1 contributes to active anaplerotic β-carboxylation during photosynthesis although PYC activity was not detected in the cell extracts. Involvement of PYC in photosynthetic carbon metabolism is unique, since PYC generally functions in non-photosynthetic organisms. In the present study, we demonstrate that EhPYC1 is highly sensitive to endogenous proteases and therefore is easily degraded in cell extracts. By avoiding proteolytic degradation, PYC activity can be detected in the cell extracts of E. huxleyi. The activity of a recombinant His-tagged EhPYC1 expressed in Streptomyces lividans was inhibited by l-malate in a mixed non-competitive manner. Immunofluorescence labeling showed that EhPYC1 is located in the plastid. This result agrees with the prediction that a bipartite plastid-targeting signal is present that functions to deliver proteins into the four-membrane plastid of haptophyte algae. This is the first finding of a plastid-located PYC. These results indicate that E. huxleyi possesses a unique pathway to produce OAA catalyzed by PYC, and the pathway may provide carbon skeletons for amino acid biosynthesis in the plastid. A database search indicates that PYC genes are widespread in green algae, diatoms and brown algae, suggesting the crucial role of PYC in various aquatic phototrophs.

  5. At the European Hybrid Spectrometer (EHS) for the experiment NA27

    CERN Multimedia

    1983-01-01

    The photo shows a downstream section of the EHS. Interactions take place some 15 m behind the Intermediate Gamma Detector (IGD, blue)in the Lexan Bubble Chamber (LEBC). Ahead of IGD sits ISIS (photo 8107533X). Leaving IGD the interaction products then traverse a magnet M2 and a 12-m long gas Forward Cerenkov (FC) counter (partially seen at bottom, right). See Nucl. Instrum. Methods A258 (1987) 26-50.

  6. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...

  7. Audits by registrants authorized for use of radiation sources in well logging

    International Nuclear Information System (INIS)

    Jordan, O.D.

    1999-01-01

    An audit was carried out by the Argentine Nuclear Regulatory Authority to verify regulations and safe working procedures compliance by registrants authorized for use of radiation sources in well logging. A task force based on four inspection teams was organized. The audit was carried out at registrant's premises (equipment storage facilities) simultaneously. The evaluation was based on a system allowing a fast qualification of both, potential problems identified and their solutions. The results show that 95 % of the inspected locations were classified under the 'acceptable', 'good' and 'very good' headings. (author)

  8. Convex stoma appliances: an audit of stoma care nurses.

    Science.gov (United States)

    Perrin, Angie

    2016-12-08

    This article observes the complexities surrounding the use of convex appliances within the specialist sphere of stoma care. It highlights some of the results taken from a small audit carried out with 24 stoma care nurses examining the general use of convex appliances and how usage of convex products has evolved, along with specialist stoma care practice.

  9. Developing leading indicators from OHS management audit data: Determining the measurement properties of audit data from the field.

    Science.gov (United States)

    Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C

    2017-06-01

    OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017

  10. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of...

  11. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

    Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.

  12. CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

    OpenAIRE

    Chis Anca Oana; Danescu Tatiana

    2013-01-01

    Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic ...

  13. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

    The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

  14. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

    In the need of renewing their system, the Internal Audit department has given a proposal for building a new one. Taking into consideration the problems of their system they elaborated a requirement's list with the functionalities and features they were expecting from the new management system. This new system would be primarily for the use of the Internal Audit staff but it would also support the follow-up of internal audit recommendations by potentially all CERN staff members.

  15. A Review on Audit Quality Factors

    OpenAIRE

    Hosseinniakani, Seyed; Inácio, Coelho Helena; Mota, Rui

    2014-01-01

    Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results ach...

  16. On implications of e/h ≠ 1

    International Nuclear Information System (INIS)

    Nodulman, L.

    1991-01-01

    There is a considerable literature of studies of compensation in calorimeters at the microscopic and macroscopic level. I doubt that the exercise described here adds any fundamental understanding to previous studies, but it can be helpful in organizing thinking. Previous attempts at motivating the expense of a compensating calorimeter for an SSC detector have tended to show that noncompensation effects get buried by cone corrections and such. A marginally significant resolution increase was found in Z/Z' study for the LOl. Despite the certainty of reinvention, I opted to study the effects of e/h ≠ 1 in dijet balance, which will undoubtedly be used to extend calibrations across boundaries and study detector jet resolution. Although this is not a physics process which could offer some requirement for what is good enough, it does allow jet resolution to be reasonably defined

  17. Oversight Review: Quality Control Review of Air Force Audit Agency's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

  18. Treatment planning systems dosimetry auditing project in Portugal.

    Science.gov (United States)

    Lopes, M C; Cavaco, A; Jacob, K; Madureira, L; Germano, S; Faustino, S; Lencart, J; Trindade, M; Vale, J; Batel, V; Sousa, M; Bernardo, A; Brás, S; Macedo, S; Pimparel, D; Ponte, F; Diaz, E; Martins, A; Pinheiro, A; Marques, F; Batista, C; Silva, L; Rodrigues, M; Carita, L; Gershkevitsh, E; Izewska, J

    2014-02-01

    The Medical Physics Division of the Portuguese Physics Society (DFM_SPF) in collaboration with the IAEA, carried out a national auditing project in radiotherapy, between September 2011 and April 2012. The objective of this audit was to ensure the optimal usage of treatment planning systems. The national results are presented in this paper. The audit methodology simulated all steps of external beam radiotherapy workflow, from image acquisition to treatment planning and dose delivery. A thorax CIRS phantom lend by IAEA was used in 8 planning test-cases for photon beams corresponding to 15 measuring points (33 point dose results, including individual fields in multi-field test cases and 5 sum results) in different phantom materials covering a set of typical clinical delivery techniques in 3D Conformal Radiotherapy. All 24 radiotherapy centers in Portugal have participated. 50 photon beams with energies 4-18 MV have been audited using 25 linear accelerators and 32 calculation algorithms. In general a very good consistency was observed for the same type of algorithm in all centres and for each beam quality. The overall results confirmed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy is generally acceptable with no major causes for concern. This project contributed to the strengthening of the cooperation between the centres and professionals, paving the way to further national collaborations. Copyright © 2013 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  19. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

    Full Text Available Fuzzy logic has created suitable mathematics for making decisions in uncertain environments including professional judgments. One of the situations is to assess auditee risks. During recent years, risk based audit (RBA has been regarded as one of the main tools to fight against fraud. The main issue in RBA is to determine the overall audit risk an auditor accepts, which impact the efficiency of an audit. The primary objective of this research is to redesign the audit risk model (ARM proposed by auditing standards. The proposed model of this paper uses fuzzy inference systems (FIS based on the judgments of audit experts. The implementation of proposed fuzzy technique uses triangular fuzzy numbers to express the inputs and Mamdani method along with center of gravity are incorporated for defuzzification. The proposed model uses three FISs for audit, inherent and control risks, and there are five levels of linguistic variables for outputs. FISs include 25, 25 and 81 rules of if-then respectively and officials of Iranian audit experts confirm all the rules.

  20. Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

    OpenAIRE

    Grace N. Rgg, Hermin

    2015-01-01

    The purpose of this research is to analyze the effect of audit quality using proxy auditor industry specialization, audit tenure, audit report lag, and profitability using proxy net profit margin ratio on going concern opinion. Population used in this research is manufacturing companies listed in Indonesian Directory Exchange from 2010-2013. This research uses 20 sample companies achieved using purposive sampling. Data used in this research is secondary data are financial statement and indepe...

  1. Development of National Technology Audit Policy

    Directory of Open Access Journals (Sweden)

    Subiyanto Subiyanto

    2017-07-01

    Full Text Available The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related institution. The development of technology audit policy for national interest requires provision of mandatory audit implementation, accompanied by tools for developing technology auditor’s competence and technology audit institutional’s mechanism. To guide technology auditor’s competence, concept of national audit technology policy shall classify object of technology audit into product technology, production technology, and management of technology, accompanied by related parameters of technology performance evaluation.

  2. Audit committee: Some evidence from Malaysia.

    Directory of Open Access Journals (Sweden)

    Zulkarnain Muhamad Sori

    2006-11-01

    Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

  3. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    user

    auditor derives a high proportion of revenue from a particular client creates economic ... identified in prior bank audit fee studies holds for Ethiopian commercial .... firms as smaller firms have fewer clients and so each client represents a larger ...... higher level of liquid assets relative to their total assets pay lower audit fees.

  4. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  5. PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING

    Directory of Open Access Journals (Sweden)

    Trismayarni Elen

    2013-11-01

    Full Text Available This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.

  6. ANALYSIS ON THE IMPACT OF NON-COMPLIANCE WITH ACCOUNTING PRINCIPLES BY COMPANIES, IN TERMS OF EXTERNAL FINANCIAL AUDIT “FILTERS”

    OpenAIRE

    Ovidiu-Constantin BUNGET; Alin-Constantin DUMITRESCU

    2010-01-01

    In order to demonstrate that there is a direct link between compliance with accounting principles and auditor’s opinion, which, of course, is „filtered” through professional judgement, the study starts from information provided by a representative medium-sized audit company located in the western part of Romania. The research starting point is represented by audit opinions expressed on statutory audit engagements for financial years ended 31 December 2008 and 31 December 2009, respectively. T...

  7. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

    Directory of Open Access Journals (Sweden)

    Yeni Kuntari

    2017-09-01

    Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

  8. 40 CFR Appendix A to Part 211 - Compliance Audit Testing Report

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Compliance Audit Testing Report A Appendix A to Part 211 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE... name) and (test laboratory name) knowledge, true and accurate. I am aware of the penalties associated...

  9. Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

    Directory of Open Access Journals (Sweden)

    Edy Suprianto

    2017-12-01

    Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

  10. Relationship between gender in the board of directors and the audit committee with the audit delay

    Directory of Open Access Journals (Sweden)

    Luis Antonio Lay

    2017-12-01

    Full Text Available The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit.

  11. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...

  12. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

    Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.

  13. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

    Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.

  14. SPATIAL AND TEMPORAL PATTERN OF SOIL pH AND Eh AND THEIR IMPACT ON SOLUTE IRON CONTENT IN A WETLAND (TRANSDANUBIA, HUNGARY

    Directory of Open Access Journals (Sweden)

    SZALAI ZOLTÁN

    2008-06-01

    Full Text Available Land mosaics have direct and indirect influence on chemical reaction and redox condition of soils. The present paper deals with the relationship between some environmental factors (such as soil andvegetation patterns, micro-relief, water regime, temperature and incident solar radiation and the pH, Eh of soils and solute iron in a headwater wetland in Transdanubia, Hungary. Measurements have been taken in four different patches and along their boundaries: sedge (Carex vulpina, Carex riparia, three patches and two species, horsetail (Equisetum arvense, common nettle (Urtica dioica. Thespatial pattern of the studied parameters are influenced by the water regime, micro-topography, climatic conditions and by direct and indirect effects of vegetation. The indirect effect can be the shading, which has influence on soil temperature and on the incident solar radiation (PAR. Root respiration and excretion of organic acids appear as direct effects.. There have been measured individual pH and Eh characteristic in the studied patches. Soil Eh, pH and solute iron have shown seasonal dynamics. Higher redox potentials (increasingly oxidative conditions and higher pH values were measured between late autumn and early spring. The increasing physiological activity of plants causes lower pH and Eh and it leads to higher spatial differences. Although temperature is an essential determining factor for Eh and pH, but our results suggest it rather has indirect effectsthrough plants on wetlands.

  15. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

    Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.

  16. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...

  17. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...

  18. Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

    Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

  19. From joint to single auditsAudit quality differences and auditor pairing background

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joi...

  20. Integration of LDSE and LTVS logs with HIPAA compliant auditing system (HCAS)

    Science.gov (United States)

    Zhou, Zheng; Liu, Brent J.; Huang, H. K.; Guo, Bing; Documet, Jorge; King, Nelson

    2006-03-01

    The deadline of HIPAA (Health Insurance Portability and Accountability Act) Security Rules has passed on February 2005; therefore being HIPAA compliant becomes extremely critical to healthcare providers. HIPAA mandates healthcare providers to protect the privacy and integrity of the health data and have the ability to demonstrate examples of mechanisms that can be used to accomplish this task. It is also required that a healthcare institution must be able to provide audit trails on image data access on demand for a specific patient. For these reasons, we have developed a HIPAA compliant auditing system (HCAS) for image data security in a PACS by auditing every image data access. The HCAS was presented in 2005 SPIE. This year, two new components, LDSE (Lossless Digital Signature Embedding) and LTVS (Patient Location Tracking and Verification System) logs, have been added to the HCAS. The LDSE can assure medical image integrity in a PACS, while the LTVS can provide access control for a PACS by creating a security zone in the clinical environment. By integrating the LDSE and LTVS logs with the HCAS, the privacy and integrity of image data can be audited as well. Thus, a PACS with the HCAS installed can become HIPAA compliant in image data privacy and integrity, access control, and audit control.

  1. Criteria-based audit of caesarean section in a referral hospital in rural Tanzania.

    Science.gov (United States)

    Heemelaar, S; Nelissen, E; Mdoe, P; Kidanto, H; van Roosmalen, J; Stekelenburg, J

    2016-04-01

    WHO uses the Caesarean section (CS) rate to monitor implementation of emergency obstetric care (EmOC). Although CS rates are rising in sub-Saharan Africa, maternal outcome has not improved. We audited indications for CS and related complications among women with severe maternal morbidity and mortality in a referral hospital in rural Tanzania. Cross-sectional study was from November 2009 to November 2011. Women with severe maternal morbidity and mortality were identified and those with CS were included in this audit. Audit criteria were developed based on the literature review and (inter)national guidelines. Tanzanian and Dutch doctors reviewed hospital notes. The main outcome measured was prevalence of substandard quality of care leading to unnecessary CS and delay in performing interventions to prevent CS. A total of 216 maternal near misses and 32 pregnancy-related deaths were identified, of which 82 (33.1%) had a CS. Indication for CS was in accordance with audit criteria for 36 of 82 (44.0%) cases without delay. In 20 of 82 (24.4%) cases, the indication was correct; however, there was significant delay in providing standard obstetric care. In 16 of 82 (19.5%) cases, the indication for CS was not in accordance with audit criteria. During office hours, CS was more often correctly indicated than outside office hours (60.0% vs. 36.0%, P audit. © 2016 John Wiley & Sons Ltd.

  2. A survey of community child health audit.

    Science.gov (United States)

    Spencer, N J; Penlington, E

    1993-03-01

    Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.

  3. Communication of Audit Risk to Students.

    Science.gov (United States)

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

    This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)

  4. THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2013-01-01

    Full Text Available The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.

  5. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

    Full Text Available Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2: 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.

  6. Audit of CT reporting standards in cases of intracerebral haemorrhage at a comprehensive stroke centre in Australia.

    Science.gov (United States)

    Barras, Christen D; Asadi, Hamed; Phal, Pramit M; Tress, Brian M; Davis, Stephen M; Desmond, Patricia M

    2016-12-01

    Multiple CT-derived biomarkers that are predictive of intracerebral haemorrhage (ICH) growth and outcome have been described in the literature, but the extent to which these appear in imaging reports of ICH is unknown. The aim of this retrospective process audit was to determine which of the known predictors of ICH outcome was recorded in reports of the disease, with a view to providing reporting recommendations, as appropriate. We examined the initial CT report of patients diagnosed with ICH presenting to a metropolitan comprehensive stroke centre and meeting inclusion criteria during the audit period between 1 March 2013 and 28 February 2014. Each report was assessed for the inclusion of the following ICH characteristics: the number of measurement dimensions; volume; location; hydrocephalus; shape; density; 'CTA spot sign' (where CTA was performed). A total of 100 patients met audit inclusion criteria. At least one ICH dimension was recorded in 90% of reports; however, 39% did not include the measurements in three dimensions and volume was reported in just 6%. No ICH dimension was recorded in 10% of reports. With the exception of density and shape, reporting of other CT features exceeded 95%. Where CTA was performed (58%), 14 (24%) of 58 reported the 'CTA spot sign' status. In this audit, volume was the most under-reported of the established ICH characteristics predictive of ICH outcome. Readily calculated from multiplanar reformats using the ABC/2 technique, the routine reporting of ICH volume is recommended. More reporting attention to ICH density heterogeneity and shape irregularity is encouraged, given their emerging importance. Where acute CTA is performed, the presence of any dynamic haemorrhage (CTA spot sign) should be reported. © 2016 The Royal Australian and New Zealand College of Radiologists.

  7. Internal Audit Charter, Mar2018

    International Development Research Centre (IDRC) Digital Library (Canada)

    Jessica Perkins

    2018-03-02

    Mar 2, 2018 ... authorizes the Finance and Audit Committee to oversee IDRC's Internal ... reassignment, or dismissal of the Chief Audit Executive. ... Audit Executive's duties as the Senior Officer for disclosure pursuant to the Public Servants.

  8. E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

    Directory of Open Access Journals (Sweden)

    Jagdish PATHAK

    2010-01-01

    Full Text Available A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

  9. 24 CFR 320.10 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

  10. [Internal audit in medical laboratory: what means of control for an effective audit process?].

    Science.gov (United States)

    Garcia-Hejl, Carine; Chianéa, Denis; Dedome, Emmanuel; Sanmartin, Nancy; Bugier, Sarah; Linard, Cyril; Foissaud, Vincent; Vest, Philippe

    2013-01-01

    To prepare the French Accreditation Committee (COFRAC) visit for initial certification of our medical laboratory, our direction evaluated its quality management system (QMS) and all its technical activities. This evaluation was performed owing an internal audit. This audit was outsourced. Auditors had an expertise in audit, a whole knowledge of biological standards and were independent. Several nonconformities were identified at that time, including a lack of control of several steps of the internal audit process. Hence, necessary corrective actions were taken in order to meet the requirements of standards, in particular, the formalization of all stages, from the audit program, to the implementation, review and follow-up of the corrective actions taken, and also the implementation of the resources needed to carry out audits in a pre-established timing. To ensure an optimum control of each step, the main concepts of risk management were applied: process approach, root cause analysis, effects and criticality analysis (FMECA). After a critical analysis of our practices, this methodology allowed us to define our "internal audit" process, then to formalize it and to follow it up, with a whole documentary system.

  11. 25 CFR 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?

    Science.gov (United States)

    2010-04-01

    ... considered for auditing ISEP administration? 39.410 Section 39.410 Indians BUREAU OF INDIAN AFFAIRS... qualifications must an audit firm meet to be considered for auditing ISEP administration? To be considered for auditing ISEP administration under this subpart, an independent audit firm must: (a) Be a licensed...

  12. How is feedback from national clinical audits used? Views from English National Health Service trust audit leads.

    Science.gov (United States)

    Taylor, Angelina; Neuburger, Jenny; Walker, Kate; Cromwell, David; Groene, Oliver

    2016-04-01

    To explore how the output of national clinical audits in England is used by professionals and whether and how their impact could be enhanced. A mixed-methods study with the primary recipients of four national clinical audits of cancer care of 607 local audit leads, 274 (45%) completed a questionnaire and 32 participated in an interview. Our questions focused on how the audits were used and whether barriers existed to using the audits for local service improvement. We described variation in questionnaire responses between the audits using chi-squared tests. Results are reported as percentages with their 95% confidence intervals. Qualitative data were analysed using Framework analysis. More than 90% of survey respondents believed that the audit findings were relevant to their clinical work, and interviewees described how they used the audits for a range of purposes. Forty-two percent of survey respondents said they had changed their clinical practice, and 56% had implemented service improvements in response to the audits. The degree of change differed between the four audits, evident in both the questionnaire and the interview data. In the interviews, two recurring barriers emerged: (1) the importance of data quality, which, in turn, influenced the perceived relevance and validity of the audit data and therefore the ability to make changes based on it and (2) the need for clear presentation of benchmarked local performance data. The perceived authority and credibility of the professional bodies supporting the audits was a key factor underpinning the use of the audit findings. National cancer audit and feedback is used to improve services, but their impact could be enhanced by improving the data quality and relevance of feedback. © The Author(s) 2016.

  13. Audits as a Vaccine or Just Aspirin?

    Directory of Open Access Journals (Sweden)

    Jagrič Timotej

    2017-12-01

    Full Text Available This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

  14. Performance audit procedures for opacity monitors

    International Nuclear Information System (INIS)

    Plaisance, S.J.; Peeler, J.W.

    1987-04-01

    This manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical considerations and common problems encountered in conducting audits are delineated, and recommendations are included to optimize the successful completion of performance audits. Performance audit procedures and field-data forms were developed for six common opacity CEMS: (1) Lear Siegler, Inc. Model RM-41; (2) Lear Siegler, Inc. Model RM-4; (3) Dynatron Model 1100; (4) Thermo Electron, Inc. Model 400; (5) Thermo Electron, Inc. Model 1000A; and (6) Enviroplan Model D-R280 AV. Generic audit procedures are included for use in evaluating opacity CEMS with multiple transmissometers and combiner devices. In addition, several approaches for evaluating the zero-alignment or clear-path zero response are described. The zero-alignment procedures are included since the factor is fundamental to the accuracy of opacity monitoring data, even though the zero-alignment checks cannot usually be conducted during a performance audit

  15. Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien

    Directory of Open Access Journals (Sweden)

    Siti Elda Hiererra

    2014-12-01

    Full Text Available Information Technology (IT continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach as well as theoretical and raw concept of Continuous Auditing (Teorical Approach. Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company.

  16. Archaeology audit program final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

    In order to review oil and gas companies' archaeological management systems, the British Columbia Oil and Gas Commission (OGC) introduced its archaeology audit program (AAP) in April 2008. As part of this audit, twenty six oil and gas companies were selected for an office documentation review and a corresponding field audit. This document presented and described these audit results. The purpose of the final audit report was to provide information to assist oil and gas companies to improve their management systems by increasing the emphasis of the preservation of cultural resources. This report presented an overview of the AAP scope and methodology and provided examples from the audit of both good management practices encountered and practices in which opportunities for improvement to archaeological management systems could be implemented. Recommendations to address improvement opportunities were also discussed. It was concluded that the oil and gas companies subject to the audit were found to have met or exceeded OGC expectations for maintaining archaeological management systems. 2 tabs., 7 figs.

  17. Nurses' participation in audit: a regional study.

    Science.gov (United States)

    Cheater, F M; Keane, M

    1998-03-01

    To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. Qualitative. Focus groups and interviews. Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. In total 99 audit leads/support staff in the region participated representing 89% of the primary health care audit groups, 80% of acute hospitals, 73% of community health services, and 59% of purchasers. Many audit groups remain medically dominated despite recent changes to their structure and organisation. The quality of interprofessional relations, the leadership style of the audit chair, and nurses' level of seniority, audit knowledge, and experience influenced whether groups reflected a multidisciplinary, rather than a doctor centred approach. Nurses were perceived to be enthusiastic supporters of audit, although their active participation in the process was considered substantially less than for doctors in acute and community health services. Practice nurses were increasingly being seen as the local audit enthusiasts in primary health care. Reported obstacles to nurses' participation in audit included hierarchical nurse and doctor relationships, lack of commitment from senior doctors and managers, poor organisational links between departments of quality and audit, work load pressures and lack of protected time, availability of practical support, and lack of knowledge and skills. Progress towards multidisciplinary audit was highly variable. The undisciplinary approach to audit was still common, particularly in acute services. Multidisciplinary audit was more successfully established in areas already predisposed towards teamworking or where nurses had high involvement in decision making. Audit support staff were viewed as having a key role in helping teams to adopt a

  18. Audit in small and medium business

    OpenAIRE

    Marešová, Edita

    2009-01-01

    The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.

  19. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

    Walls, S.K.

    1992-01-01

    This paper reviews the advantages and disadvantages of using environmental compliance audits to help detect potential environmental violations and/or potential problems. The paper focuses on the legal issues inherent in this type of audit. The primary purpose of conducting such an audit is to determine the suitability of a facility or a site prior to a transaction or to determine a company's own compliance before a regulatory agency identifies it. The paper discusses how to set up a compliance audit and then reviews how various government agencies view voluntary environmental audits. These voluntary actions are perceived by most agencies as commendable and result in significant decreases in penalties and assessments

  20. The use of safety audits

    International Nuclear Information System (INIS)

    Waldram, I.M.

    1991-01-01

    It is now widely recognized that implementation of an effective safety policy must include arrangements for auditing and feedback to the policy maker. In the E and P industry safety audits should cover the whole range of activities, from exploration to production, and including the specialist contractors widely employed. Audit schemes can be developed internally, or purchased as a package. In this paper, the development of a comprehensive audit policy is described, and a range of audit techniques are reviewed. The use of these techniques is described with special reference to drilling, diving and offshore construction in the UK sector of the North Sea

  1. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    OpenAIRE

    Victoria FIRESCU

    2014-01-01

    The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...

  2. Audit of workplace walkability in an Irish healthcare setting.

    Science.gov (United States)

    Cronin, Judy

    2016-12-01

    Recent studies suggest that time spent sitting is associated with greater risks of all causes of mortality and cardiovascular disease even for those who live a healthy lifestyle. As part of a healthier worksite initiative, we conducted a worksite walkability audit and staff survey of a large hospital-based administrative campus with a high proportion of health staff working in largely office-based roles. The US Centre for Disease Control (CDC) Healthier Worksite Initiative Walkability Audit Tool was used to audit 20 walking segments. The audit further examined the walkability of segments most likely to be used by outpatients and the families of residents visiting and attending the campus. The second phase of this research involved an employee electronic survey to understand staff requirements from a workplace physical activity initiative. Overall, the campus scored a medium risk to walkability on the CDC audit tool. This means that with some key minor alterations the walking route could be made safe and attractive for walking. There was a 20% (n = 151) response rate to the staff survey with 66% of respondents sitting at their desk for most of the day with the majority spending 5-7 h a day sitting at work. Evidence suggests that reducing sedentary time may be important to public health. The worksite is an ideal location for targeting a large number of individuals. Key public health messages that promote daily recommended physical activity targets should also carry additional messages about reducing occupational sitting time. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  3. Auditor human capital and audit firm survival - The Dutch audit industry in 1930-1992

    NARCIS (Netherlands)

    Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.

    2004-01-01

    This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a new audit firm and

  4. The knockdown of each component of the cysteine proteinase-adhesin complex of Entamoeba histolytica (EhCPADH) affects the expression of the other complex element as well as the in vitro and in vivo virulence.

    Science.gov (United States)

    Ocádiz-Ruiz, Ramón; Fonseca, Wendy; Linford, Alicia S; Yoshino, Timothy P; Orozco, Esther; Rodríguez, Mario A

    2016-01-01

    Entamoeba histolytica is the protozoan parasite causative of human amoebiasis, disease responsible for 40 000-100 000 deaths annually. The cysteine proteinase-adhesin complex of this parasite (EhCPADH) is a heterodimeric protein formed by a cysteine protease (EhCP112) and an adhesin (EhADH) that plays an important role in the cytopathic mechanism of this parasite. The coding genes for EhCP112 and EhADH are adjacent in the E. histolytica genome, suggesting that their expression may be co-regulated, but this hypothesis has not yet been confirmed. Here, we performed the knockdown of EhCP112 and EhADH using gene-specific short-hairpin RNAs (shRNA), and the effect of these knockdowns on the expression of both complex components as well as on the in vitro and in vivo virulence was analysed. Results showed that the knockdown of one of the EhCPADH components produced a simultaneous downregulation of the other protein. Accordingly, a concomitant reduction in the overall expression of the complex was observed. The downregulation of each component also produced a significant decrease in the in vitro and in vivo virulence of trophozoites. These results demonstrated that the expression of EhCP112 and EhADH is co-regulated and confirmed that the EhCPADH complex plays an important role in E. histolytica virulence.

  5. The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

    OpenAIRE

    Yati Nurhajati

    2015-01-01

    In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud soluti...

  6. Could clinical audit improve the diagnosis of pulmonary tuberculosis in Cuba, Peru and Bolivia?

    Science.gov (United States)

    Siddiqi, Kamran; Volz, Anna; Armas, L; Otero, L; Ugaz, R; Ochoa, E; Gotuzzo, E; Torrico, F; Newell, James N; Walley, J; Robinson, Mike; Dieltiens, G; Van der Stuyft, P

    2008-04-01

    To assess the effectiveness of clinical audit in improving the quality of diagnostic care provided to patients suspected of tuberculosis; and to understand the contextual factors which impede or facilitate its success. Twenty-six health centres in Cuba, Peru and Bolivia were recruited. Clinical audit was introduced to improve the diagnostic care for patients attending with suspected TB. Standards were based on the WHO and TB programme guidelines relating to the appropriate use of microscopy, culture and radiological investigations. At least two audit cycles were completed over 2 years. Improvement was determined by comparing the performance between two six-month periods pre- and post-intervention. Qualitative methods were used to ascertain facilitating and limiting contextual factors influencing change among healthcare professionals' clinical behaviour after the introduction of clinical audit. We found a significant improvement in 11 of 13 criteria in Cuba, in 2 of 6 criteria in Bolivia and in 2 of 5 criteria in Peru. Twelve out of 24 of the audit criteria in all three countries reached the agreed standards. Barriers to quality improvement included conflicting objectives for clinicians and TB programmes, poor coordination within the health system and patients' attitudes towards illness. Clinical audit may drive improvements in the quality of clinical care in resource-poor settings. It is likely to be more effective if integrated within and supported by the local TB programmes. We recommend developing and evaluating an integrated model of quality improvement including clinical audit.

  7. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Victoria FIRESCU

    2014-12-01

    Full Text Available The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit evidence, manners of assessment. Within this basically predominant research, I used several research methods and techniques such as: the critical analysis of the bibliographic sources concerning the performance audit, the documentation related to the international audit standards, comparative studies.

  8. Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review

    National Research Council Canada - National Science Library

    2004-01-01

    Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...

  9. Identification of EhTIF-IA: The putative E. histolytica orthologue of the human ribosomal RNA transcription initiation factor-IA.

    Science.gov (United States)

    Srivastava, Ankita; Bhattacharya, Alok; Bhattacharya, Sudha; Jhingan, Gagan Deep

    2016-03-01

    Initiation of rDNA transcription requires the assembly of a specific multi-protein complex at the rDNA promoter containing the RNA Pol I with auxiliary factors. One of these factors is known as Rrn3P in yeast and Transcription Initiation Factor IA (TIF-IA) in mammals. Rrn3p/TIF-IA serves as a bridge between RNA Pol I and the pre-initiation complex at the promoter. It is phosphorylated at multiple sites and is involved in regulation of rDNA transcription in a growth-dependent manner. In the early branching parasitic protist Entamoeba histolytica, the rRNA genes are present exclusively on circular extra chromosomal plasmids. The protein factors involved in regulation of rDNA transcription in E. histolytica are not known. We have identified the E. histolytica equivalent of TIF-1A (EhTIF-IA) by homology search within the database and was further cloned and expressed. Immuno-localization studies showed that EhTIF-IA co-localized partially with fibrillarin in the peripherally localized nucleolus. EhTIF-IA was shown to interact with the RNA Pol I-specific subunit RPA12 both in vivo and in vitro. Mass spectroscopy data identified RNA Pol I-specific subunits and other nucleolar proteins to be the interacting partners of EhTIF-IA. Our study demonstrates for the first time a conserved putative RNA Pol I transcription factor TIF-IA in E. histolytica.

  10. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  11. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

    Accurate software engineering reviews and audits have become essential to the success of software companies and military and aerospace programs. These reviews and audits define the framework and specific requirements for verifying software development efforts. Authored by an industry professional with three decades of experience, Software Engineering Reviews and Audits offers authoritative guidance for conducting and performing software first article inspections, and functional and physical configuration software audits. It prepares readers to answer common questions for conducting and perform

  12. 78 FR 1853 - EH California Hydro, LLC; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2013-01-09

    ... tailrace. Applicant Contact: Mr. John R. Collins, EH California Hydro, LLC, 5425 Wisconsin Avenue, Suite 600, Chevy Chase, Maryland 20815; phone: (301) 718-4433. FERC Contact: Jim Fargo at [email protected

  13. 7 CFR 3052.230 - Audit costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...

  14. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230 Section 41.230 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable...

  15. AUDIT plan documenting method

    International Nuclear Information System (INIS)

    Cornecsu, M.

    1995-01-01

    The work describes a method of documenting the AUDIT plan upon the basis of two quantitative elements resulting from quality assurance program appraisal system function implementation degree as established from the latest AUDIT performed an system function weight in QAP, respectively, appraised by taking into account their significance for the activities that are to be performed in the period for which the AUDITs are planned. (Author) 3 Figs., 2 Refs

  16. The New Architecture for Auditing Standards

    OpenAIRE

    Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

    2009-01-01

    The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing - so as to rethink the conceptual basis of auditing stand...

  17. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

    Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...... and Norway compared to Sweden and Finland. Finally, the study findings also indicate that differences in audit reporting behaviour are moderated by international audit firm networks....

  18. 10 CFR 950.41 - Monitoring/Auditing.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring/Auditing. 950.41 Section 950.41 Energy DEPARTMENT OF ENERGY STANDBY SUPPORT FOR CERTAIN NUCLEAR PLANT DELAYS Audit and Investigations and Other Provisions § 950.41 Monitoring/Auditing. The Department has the right to audit any and all costs associated...

  19. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...

  20. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...

  1. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

    The status and adequacy of a quality assurance programme should be regularly reviewed by the cognizant management. The programme audit is an independent review to determine the compliance with respective quality assurance requirements and to determine the effectiveness of that programme. This lecture gives an introduction of the method to perform audits under the following topics: 1. Definition and purpose of quality audits. 2. Organization of the quality audit function. 3. Unique requirements for auditors. 4. Audit preparation and planning. 5. Conduct of the audit. 6. Reporting the audit results. 7. Follow-up activities. (RW)

  2. Evaluating and operationalizing an environmental auditing program: a pilot study.

    Science.gov (United States)

    Gordon, Laura; Bruce, Natalie; Suh, Kathryn N; Roth, Virginia

    2014-07-01

    Environmental auditing is an important tool to ensure consistent and effective cleaning. Our pilot study compared an alcohol-based fluorescent marking product and an adenosine-5'-triphosphate bioluminescence product for use in an environmental auditing program to determine which product was more practical and acceptable to users. Both products were tested on 15 preselected high touch objects in randomly selected patient rooms, following regular daily cleaning. A room was considered a "pass" if ≥80% of surfaces were adequately cleaned as defined by manufacturers' guidelines. A qualitative survey assessed user preference and operational considerations. Using fluorescent marking, 9 of 37 patient rooms evaluated (24%) were considered a "pass" after daily cleaning. Using adenosine-5'-triphosphate bioluminescence, 21 of 37 patient rooms passed (57%). There was great variability in results between different high touch objects. Eighty percent of users preferred the alcohol-based fluorescent marking product because it provided an effective visual aid to coach staff on proper cleaning techniques and allowed simple and consistent application. Environmental auditing using translucent, alcohol-based fluorescent marking best met the requirements of our organization. Our results reinforce the importance of involving a multidisciplinary team in evaluating and operationalizing an environmental auditing program. Copyright © 2014 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Mosby, Inc. All rights reserved.

  3. Pengaruh Kinerja Keuangan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Mengenai Going Concern

    OpenAIRE

    Setiyanti, Sri Wiranti

    2010-01-01

    Companies that receive a going-concern opinion in the previous year wen more likely to receive the same opinion on the current year. Ramadhani (2004) proved that the going-concern audit opinion received the previous year positive impact on acceptance going-concern audit opinion for the year. If previous years the auditor has issued a going-concern audit opinion, the auditors will be more likely to issue going concern audit opinions again next year.Kata kunc...

  4. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

    Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...

  5. The New Statutory Audit Framework in Europe: Implications for the Provision of Non-audit Services

    DEFF Research Database (Denmark)

    Holm, Claus

    2016-01-01

    Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services...... provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator......-determined condition of non-independence. The cap is applied as a treatment effect on the ex ante relationship between audit fees and non-audit fees. In a sample with 3,238 observations, Denmark is compared with Finland, Germany, Sweden and the UK in order to determine whether the new measure will have different...

  6. The Neighborhood Auditing Tool: a hybrid interface for auditing the UMLS.

    Science.gov (United States)

    Morrey, C Paul; Geller, James; Halper, Michael; Perl, Yehoshua

    2009-06-01

    The UMLS's integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports "neighborhood-based" auditing, where, at any given time, an auditor concentrates on a single-focus concept and one of a variety of neighborhoods of its closely related concepts. Typical diagrammatic displays of concept networks have a number of shortcomings, so the NAT utilizes a hybrid diagram/text interface that features stylized neighborhood views which retain some of the best features of both the diagrammatic layouts and text windows while avoiding the shortcomings. The NAT allows an auditor to display knowledge from both the Metathesaurus (concept) level and the Semantic Network (semantic type) level. Various additional features of the NAT that support the auditing process are described. The usefulness of the NAT is demonstrated through a group of case studies. Its impact is tested with a study involving a select group of auditors.

  7. Conducting One's Own Communication Audit.

    Science.gov (United States)

    Rogers, Donald P.; Goldhaber, Gerald M.

    1978-01-01

    Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)

  8. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...

  9. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in...

  10. Komisaris Independen, Komite Audit, Internal Audit Dan Risk Management Committee Terhadap Manajemen Laba

    OpenAIRE

    Restuningdiah, Nurika

    2011-01-01

    The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this stu...

  11. AUDIT – ASSESSMENT, INSPECTION OR CONTROL?

    Directory of Open Access Journals (Sweden)

    CONSTANŢA IACOB

    2016-10-01

    Full Text Available The emergence audit concept has created a lot of confusion, on the one hand between its manifestations, on the other hand between it and the indigenous concepts that are more suggestive and at the same time more explicit. Both theory and practice show that the abolition of auditors within companies that have been subject to financial audit was the result of confusion created between the audit and statutory audit. On the other hand, long it was considered that if was set up internal audit do not need control, something which has to be seen from another perspective given that fact in reality internal control includes internal audit. These are the considerations which, in this article we try to sit concepts in their natural order and to emphasize the implications of corporate governance codes on the audit function.

  12. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

    Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of  stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth  to use techniques and methods of verification such as inventory, comparative control,  comparison of documentary evidence, counter check, check arithmetic for  audit of goods. Keywords: audit, stocks, activities of the company.

  13. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

    From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day pha...

  14. 28 CFR 70.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  15. 45 CFR 2543.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act Amendments..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  16. Environmental Audit, Weldon Spring Site Remedial Action Project

    International Nuclear Information System (INIS)

    1991-06-01

    This report documents the results of the Environmental Baseline Audit of DOE's Weldon Spring Site Remedial Action Project (WSSRAP), located in St. Charles, Missouri. The purpose of the Environmental Baseline Audit is to provide the Secretary of Energy with concise information pertaining to the following issues: (1) compliance status with applicable environmental regulations (with the exception of National Environmental Policy Act [NEPA] requirements); (2) adherence to best management and accepted industry practices; (3) DOE vulnerabilities and liabilities associated with compliance status, environmental conditions, and management practices; (4) root causes of compliance findings (CF) and best management practice (BMP) findings; (5) adequacy of environmental management programs and organizations; and (6) noteworthy practices. This information will assist DOE in determining patterns and trends in environmental compliance, BMPs, and root causes, and will provide the information necessary for line management to take appropriate corrective actions. 6 figs., 11 tabs

  17. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...

  18. Audit Information Management System

    Data.gov (United States)

    US Agency for International Development — USAID/OIG has initiated its new Audit Information Management System (AIMS) to track OIG's audit recommendations and USAID's management decisions. OIG's in-house...

  19. The development of interdepartmental audit methods

    International Nuclear Information System (INIS)

    Thwaites, D.I.; Allahverdi, M.

    1995-01-01

    The UK Radiotherapy Physics Audit Network is now well-established, with seven network groups and co-ordinated by the IPSM. It is based on visits, using ion chambers as the measurement method, and auditing at least machine calibration, single field parameters and simple multi-field planned irradiations. In addition procedural audit of dosimetry and quality control procedures, and records is incorporated. The general approach has been to use interdepartmental audit involving mutual co-operation with peer professionals from other centres. The different groups have evolved at different paces and in rather different directions. However the IPSM coordinating role ensures a basic common minimum to the system. The Scottish+ group has developed a semi-anatomical phantom to use in audit stages following on from the basic single field and geometric phantom dosimetry audit levels. This has been evaluated experimentally in one department before wider use. The Scottish+ audit system is briefly described. Results from levels 1 and 2 are summarised and the design and testing of the semi-anatomical phantom are discussed. The current and future development of the audit system is presented

  20. Assessing data quality and the variability of source data verification auditing methods in clinical research settings.

    Science.gov (United States)

    Houston, Lauren; Probst, Yasmine; Martin, Allison

    2018-05-18

    Data audits within clinical settings are extensively used as a major strategy to identify errors, monitor study operations and ensure high-quality data. However, clinical trial guidelines are non-specific in regards to recommended frequency, timing and nature of data audits. The absence of a well-defined data quality definition and method to measure error undermines the reliability of data quality assessment. This review aimed to assess the variability of source data verification (SDV) auditing methods to monitor data quality in a clinical research setting. The scientific databases MEDLINE, Scopus and Science Direct were searched for English language publications, with no date limits applied. Studies were considered if they included data from a clinical trial or clinical research setting and measured and/or reported data quality using a SDV auditing method. In total 15 publications were included. The nature and extent of SDV audit methods in the articles varied widely, depending upon the complexity of the source document, type of study, variables measured (primary or secondary), data audit proportion (3-100%) and collection frequency (6-24 months). Methods for coding, classifying and calculating error were also inconsistent. Transcription errors and inexperienced personnel were the main source of reported error. Repeated SDV audits using the same dataset demonstrated ∼40% improvement in data accuracy and completeness over time. No description was given in regards to what determines poor data quality in clinical trials. A wide range of SDV auditing methods are reported in the published literature though no uniform SDV auditing method could be determined for "best practice" in clinical trials. Published audit methodology articles are warranted for the development of a standardised SDV auditing method to monitor data quality in clinical research settings. Copyright © 2018. Published by Elsevier Inc.

  1. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... purpose of making surveys, audits, examinations, excerpts, and transcripts. (b) The Secretary shall, with...

  2. Investigation of Eh, pH and corrosion potential of steel in anoxic groundwater

    Energy Technology Data Exchange (ETDEWEB)

    Peat, R.; Brabon, S.; Fennell, P.A.H.; Rance, A.P.; Smart, N.R. [AEA Technology (United Kingdom)

    2001-01-01

    SKB intend to dispose of the spent nuclear fuel produced by Sweden's eleven nuclear reactors by encapsulating it in corrosion-resistant copper canisters containing a cast iron or carbon steel insert. After encapsulation, the fuel will be transported to a geological repository, where the containers will be deposited at a depth of 500 to 700 m in granitic rock and surrounded by a bentonite clay backfill material. If, or when the copper corrosion shield fails, the iron insert will be in contact with oxygen-free water and hydrogen-producing, anaerobic corrosion will start. SKB have carried out modelling calculations of the oxidising power (Eh) of groundwater and wished to confirm the results by carrying out experimental measurements. The objective of the work described in this report was to demonstrate the feasibility of monitoring Eh, pH and corrosion potential in a cell where anaerobic corrosion of steel in artificial groundwater was occurring. To this end, gas cells similar to those used previously for anaerobic corrosion rate measurements were used as the basis for the design of an electrochemical cell. The cell incorporated electrodes to provide an in situ measurement of the redox potential, Eh, the pH and the corrosion potential of carbon steel. The main stages of the work were: Design of the electrochemical cell; Preparation of silver-silver chloride and calomel reference electrodes; Calibration of the reference electrodes and commercial glass pH electrodes against a standard hydrogen electrode; Assembly of the test cell under anoxic conditions; Monitoring the cell before and after the addition of steel wires to the test solution. Details of the design of the test cell and the experimental procedures used are described. Two cells were set up. The first employed a silver-silver chloride reference electrode, which was failed after approximately 400 hours, and the second cell therefore used a calomel reference electrode. The results of the electrode

  3. 29 CFR 99.220 - Frequency of audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and...

  4. A study of energy performance and audit of commercial mall in hot-summer/warm-winter climate zone in China

    Energy Technology Data Exchange (ETDEWEB)

    Zhisheng, Li; Jiawen, Liao; Xiaoxia, Wang [School of Civil and Transportation Engineering, Guangdong University of Technology, Guangzhou, Guangdong, 510006 (China); Lin, Yaolin [Building Energy Solutions and Technologies, Inc, San Jose Office, San Jose, CA 95134 (United States); Xuhong, Liu [School of Architecture and Urban Planning, Guangdong University of Technology, Guangzhou, Guangdong, 510643 (China)

    2013-08-15

    The building energy performance improvement of large-scale public buildings is very important to release China's energy shortage pressure. The aim of the study is to find out the building energy saving potentials of large-scale public and commercial buildings by energy audit. In this paper, the energy consumption, energy performance, and audit were carried out for a typical commercial mall, the so-called largest mall in Asia, located in a hot-summer and warm-winter climate zone. The total annual energy consumption reaches 210.01 kWh/m{sup 2}, of which lighting energy consumption accounts for 30.03 kWh/m{sup 2} and the lift and elevator energy consumption accounts for 40.46 kWh/m{sup 2}. It is by far higher than that of the average building energy consumption in the same category. However, the annual heating, ventilation, and air-conditioning (HVAC) energy consumption is only 87.19 kWh/m{sup 2} even though they run 24/7. It proves that the energy performance of the HVAC system is good. Therefore, the building energy savings potential mainly relies on reducing the excessive usage of lighting, lifts, and elevators.

  5. Evaluation of the Defense Contract Audit Agency Audit Coverage of Tricare Contracts

    National Research Council Canada - National Science Library

    Brannin, Patricia

    2000-01-01

    Our objective was to evaluate the adequacy of the Defense Contract Audit Agency (DCAA) audit coverage of contracts for health care provided under TRICARE and the former Civilian Health Care and Medical Program of the Uniformed Services...

  6. Resettlement of individuals with learning disabilities into community care: a risk audit.

    Science.gov (United States)

    Ellis, Roger; Hogard, Elaine; Sines, David

    2013-09-01

    This article describes a risk audit carried out on the support provided for 36 people with profound learning disabilities who had been resettled from hospital care to supported housing. The risks were those factors identified in the literature as associated with deleterious effects on quality of life. The audit was carried out with a specially designed tool that covered 24 possible risks and involved a support worker familiar with the service user choosing the most appropriate statement regarding each risk. Their judgements were verified by care managers and social needs assessors. Whilst one or more risks were identified for 32 of the 36 service users, the overall result showed relatively low risks for the group as a whole with 62 incidences (7%) from a possible 864, which nevertheless highlighted several areas that needed attention. The results of the audit have led to action plans for the provision and for the individual service users for whom risks were identified.

  7. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...

  8. Neoliberalism, Audit Culture, and Teachers: Empowering Goal Setting within Audit Culture

    Science.gov (United States)

    Rinehart, Robert E.

    2016-01-01

    In this paper, I discuss the concepts of neoliberalism and audit culture, and how they affect teaching culture. Moreover, I propose a form of goal setting that, if used properly, will hopefully work to combat some of the more onerous aspects of neoliberalism and audit clture in education.

  9. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

    Full Text Available The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article. Abstract in Bahasa Indonesia : Audit atas Laporan Keuangan (Financial Audit bertujuan untuk memberikan pendapat apakah laporan keuangan suatu entitas menyajikan sejara wajar atau tidak posisi keuangan, hasil operasi dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum. Disini jelas terlihat bahwa fokus audit adalah laporan keuangan. Auditor lupa bahwa laporan keuangan merupakan suatu laporan transaksi bisnis perusahaan yang telah mengalami proses akuntansi (dengan suatu asumsi-asumsi tertentu sehingga menjadi laporan keuangan. Selama proses akuntansi tersebut suatu transaksi bisnis kadang mengalami distorsi informasi. Contoh: suatu persediaan barang jadi yang secara fisik masih baik akan dilaporkan di dalam laporan keuangan sebesar cost-nya, tetapi kalau secara bisnis bisa dibuktikan bahwa atas barang tersebut pesaing bisa menjual barang dengan harga lebih murah atau telah ada barang pengganti maka atas barang tersebut harus disesuaikan

  10. 1.8. Brand*, HA Badenhorst, FK 8iebrits and EH Kemm JP Hayes et ...

    African Journals Online (AJOL)

    Brand*, H.A. Badenhorst, F.K. 8iebrits and E.H. Kemm. Animal and Dairy Science Research Institute, Private Bag X2, Irene 1675, Republic of South Africa. J.P. Hayes. Department of Poultry Science, University of Stellenbosch, Stellenbosch 7600, Republic of South Africa. The experiment was conducted to compare the ...

  11. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  12. 28 CFR 100.18 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...

  13. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

    .... The Defense Contract Audit Agency (DCAA) assists the administrative contracting officer in accomplishing that responsibility by determining whether the contractor's compensation system is sound, reliable, consistently applied, and results...

  14. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?

    NARCIS (Netherlands)

    Cahan, S.; Zhang, W.; Veenman, D.

    2011-01-01

    This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading

  15. EH-GC: An Efficient and Secure Architecture of Energy Harvesting Green Cloud Infrastructure

    Directory of Open Access Journals (Sweden)

    Saurabh Singh

    2017-04-01

    Full Text Available Nowadays, the high power consumption of data centers is the biggest challenge to making cloud computing greener. Many researchers are still seeking effective solutions to reduce or harvest the energy produced at data centers. To address this challenge, we propose a green cloud infrastructure which provides security and efficiency based on energy harvesting (EH-GC. The EH-GC is basically focused on harvesting the heat energy produced by data centers in the Infrastructure-as-a-Service (IaaS infrastructure. A pyroelectric material is used to generate the electric current from heat using the Olsen cycle. In order to achieve efficient green cloud computing, the architecture utilizes a genetic algorithm for proper virtual machine allocation, taking into consideration less Service Level Agreement (SLA violations. The architecture utilizes Multivariate Correlation Analysis (MCA correlation analysis based on a triangular map area generation to detect Denial of Service (DoS attacks in the data center layer of the IaaS. Finally, the experimental analysis is explained based on the energy parameter, which proves that our model is efficient and secure, and that it efficiently reuses the energy emitted from the data center.

  16. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

    The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.

  17. Making the audit work for you

    International Nuclear Information System (INIS)

    Wilczynski, E.J.

    1991-10-01

    These slides presented at an Environmental Auditing Conference, focus on one aspect of environmental auditing: its important role in the even broader practice of Environmental Management. The use of audits by the Department of Energy will be examined within the context of sound environmental management to illustrate the delicate practice of ''Making the Audit Work for You.'' A summary of the main points to be covered follows. (1) Brief description of DOE Environmental Audit process; disciplines covered, DOE Orders reviewed, management/operations evaluated. (2) Brief discussion of DOE/Secretary Watkin's Tiger Team initiative as the cornerstone of his plan to strengthen the Department's Environment, Safety, and Health (ESH) programs. (3) Examples given of the types of findings presented in each of these areas, along with brief examples of root causes, lessons learned, trends, and noteworthy practices. (4) Discussion of the relationships between environmental audits, safety and health assessments, and management and organization assessments. (5) Discussion of Environmental Auditing/Assessment and its recurring role in the Environmental Management continuum. (6) DOE is cited as an example of an organization that uses audits as a powerful environmental management tool to help achieve its objectives and multiple goals

  18. The UK radiotherapy dosimetry audit network

    International Nuclear Information System (INIS)

    Thwaites, D.I.

    2002-01-01

    Full text: Radiotherapy dosimetry intercomparison in the UK has been carried out in limited studies since the 1960s. However the first national dosimetry intercomparison involving all radiotherapy centres was conducted in the late 1980s. This was based on visits to each centre, using ionisation chamber dosimetry. It audited megavoltage photon beam calibration and other single field parameters. It also measured doses in a three-field 'treatment' in a trapezoidal phantom constructed from epoxy-resin water-equivalent material and compared these to locally planned doses. This included off-axis points, oblique incidence, inhomogeneities, etc. The study found mean measured beam calibration doses close to stated values (ratio 1.003), with a standard deviation (sd) of the distribution of 1.5% and 97% of doses within the pro-set 3% tolerance. For the planned multi-field irradiations, mean dose ratios (measured/stated) were 1.01 (sd 3%, 90% of results within 5%). A number of discrepancies were identified, leading to improved practice. A follow up study (mid-1990s) for electron beam audit also repeated the megavoltage photon calibration audit. For photons, an improvement was noted (mean ratio 1.003, sd 1.0%, 100% within 3%), whilst for electron beams, the mean ratio of measured/stated dose was 0.994 (sd 1.8%, 94% within 3%, 99% within 5%). In parallel with - and growing out of - this, a national audit network began to develop in 1991/2. It utilised similar methodology to the intercomparison and a network approach to allow parallel developments of the scope of the system. The network has eight regional groups, each with up to 10 radiotherapy centres, serving average populations of 7-8 million. Each group organises audits of its own centres and has developed at its own pace. Most have piloted methodology, phantoms, etc. for new audits which can then be used by other groups. All 65 UK centres are included. The network is co-ordinated by an IPEM Steering Committee (current chair

  19. Trans-pterostilbene and its derivative 2,4-dimethoxy-6 -hydroxyphenanthrene in the leaves of Parthenocissus tricuspidata

    Czech Academy of Sciences Publication Activity Database

    Vrchotová, Naděžda; Tříska, Jan

    2017-01-01

    Roč. 7, č. 2 (2017), s. 146-148 ISSN 1805-0174 R&D Projects: GA MŠk(CZ) LO1415 Institutional support: RVO:86652079 Keywords : resveratrol dimer * antioxidant * Parthenocissus tricuspidata * trans-pterostilbene * 2,4-dimethoxy-6-hydroxyphenanthrene * trans-resveratrol Subject RIV: EH - Ecology, Behaviour OBOR OECD: Biochemistry and molecular biology

  20. Risk-based audit selection of dairy farms.

    Science.gov (United States)

    van Asseldonk, M A P M; Velthuis, A G J

    2014-02-01

    Dairy farms are audited in the Netherlands on numerous process standards. Each farm is audited once every 2 years. Increasing demands for cost-effectiveness in farm audits can be met by introducing risk-based principles. This implies targeting subpopulations with a higher risk of poor process standards. To select farms for an audit that present higher risks, a statistical analysis was conducted to test the relationship between the outcome of farm audits and bulk milk laboratory results before the audit. The analysis comprised 28,358 farm audits and all conducted laboratory tests of bulk milk samples 12 mo before the audit. The overall outcome of each farm audit was classified as approved or rejected. Laboratory results included somatic cell count (SCC), total bacterial count (TBC), antimicrobial drug residues (ADR), level of butyric acid spores (BAB), freezing point depression (FPD), level of free fatty acids (FFA), and cleanliness of the milk (CLN). The bulk milk laboratory results were significantly related to audit outcomes. Rejected audits are likely to occur on dairy farms with higher mean levels of SCC, TBC, ADR, and BAB. Moreover, in a multivariable model, maxima for TBC, SCC, and FPD as well as standard deviations for TBC and FPD are risk factors for negative audit outcomes. The efficiency curve of a risk-based selection approach, on the basis of the derived regression results, dominated the current random selection approach. To capture 25, 50, or 75% of the population with poor process standards (i.e., audit outcome of rejected), respectively, only 8, 20, or 47% of the population had to be sampled based on a risk-based selection approach. Milk quality information can thus be used to preselect high-risk farms to be audited more frequently. Copyright © 2014 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  1. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

    This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....

  2. Development of National Technology Audit Policy

    OpenAIRE

    Subiyanto Subiyanto

    2017-01-01

    The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related ...

  3. Surgical audit in the developing countries.

    Science.gov (United States)

    Bankole, J O; Lawal, O O; Adejuyigbe, O

    2003-01-01

    Audit assures provision of good quality health service at affordable cost. To be complete therefore, surgical practice in the young developing countries, as elsewhere, must incorporate auditing. Peculiarities of the developing countries and insufficient understanding of auditing may be, however, responsible for its been little practised. This article, therefore, reviews the objectives, the commonly evaluated aspects, and the method of audit, and includes a simple model of audit cycle. It is hoped that it will kindle the idea of regular practice of quality assurance by surgeons working in the young developing nations and engender a sustainable interest.

  4. Rate Maximization in MIMO Decode-and-Forward Communications With an EH Relay and Possibly Imperfect CSI

    KAUST Repository

    Benkhelifa, Fatma; Salem, Ahmed Sultan; Alouini, Mohamed-Slim

    2016-01-01

    In this paper, we investigate the simultaneous wireless information and power transfer (SWIPT) in a multiple-input multiple-output (MIMO) decode-and-forward (DF) relay system where the relay is an energy harvesting (EH) multi-antenna node equipped

  5. 76 FR 8788 - National Nanotechnology Coordination Office; Bridging NanoEHS Research Efforts: A Joint US-EU...

    Science.gov (United States)

    2011-02-15

    ... OFFICE OF SCIENCE AND TECHNOLOGY POLICY National Nanotechnology Coordination Office; Bridging NanoEHS Research Efforts: A Joint US-EU Workshop: Public Meeting AGENCY: National Nanotechnology Coordination Office, STPO. ACTION: Notice of public meeting. SUMMARY: The National Nanotechnology Coordination...

  6. Successful implementation of diabetes audits in Australia: the Australian National Diabetes Information Audit and Benchmarking (ANDIAB) initiative.

    Science.gov (United States)

    Lee, A S; Colagiuri, S; Flack, J R

    2018-04-06

    We developed and implemented a national audit and benchmarking programme to describe the clinical status of people with diabetes attending specialist diabetes services in Australia. The Australian National Diabetes Information Audit and Benchmarking (ANDIAB) initiative was established as a quality audit activity. De-identified data on demographic, clinical, biochemical and outcome items were collected from specialist diabetes services across Australia to provide cross-sectional data on people with diabetes attending specialist centres at least biennially during the years 1998 to 2011. In total, 38 155 sets of data were collected over the eight ANDIAB audits. Each ANDIAB audit achieved its primary objective to collect, collate, analyse, audit and report clinical diabetes data in Australia. Each audit resulted in the production of a pooled data report, as well as individual site reports allowing comparison and benchmarking against other participating sites. The ANDIAB initiative resulted in the largest cross-sectional national de-identified dataset describing the clinical status of people with diabetes attending specialist diabetes services in Australia. ANDIAB showed that people treated by specialist services had a high burden of diabetes complications. This quality audit activity provided a framework to guide planning of healthcare services. © 2018 Diabetes UK.

  7. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino

    2017-01-01

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy...

  8. The role of tax audit as a component of restaurants` financial state audit

    OpenAIRE

    T.M. Omelianchuk; B.V. Kostyk

    2015-01-01

    The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of ...

  9. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in...

  10. Managing EHS of PV-Related Equipment at the National Renewable Energy Laboratory: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    McCuskey, T.; Nelson, B. P.

    2012-06-01

    Managing environment, health, and safety (EHS) risks at a national laboratory, or university, can be intimidating to a researcher who is focused on research results. Laboratory research and development (R&D) operations are often driven by scientists with limited engineering support and lack well-refined equipment development resources. To add to the burden for a researcher, there is a plethora of codes, standards, and regulations that govern the safe installation and operation of photovoltaic-related R&D equipment -- especially those involving hazardous production materials. To help guide the researcher through the vast list of requirements, the EHS office at NREL has taken a variety of steps. Organizationally, the office has developed hazard-specific laboratory-level procedures to govern particular activities. These procedures are a distillation of appropriate international codes, fire agencies, SEMI standards, U.S. Department of Energy orders, and other industry standards to those necessary and sufficient to govern the safe operation of a given activity. The EHS office works proactively with researchers after a concept for a new R&D capability is conceived to help guide the safe design, acquisition, installation, and operation of the equipment. It starts with a safety assessment at the early stages such that requirements are implemented to determine the level of risk and degree of complexity presented by the activity so appropriate controls can be put in place to manage the risk. As the equipment requirements and design are refined, appropriate equipment standards are applied. Before the 'to-build' specifications are finalized, a process hazard analysis is performed to ensure that no single-point failure presents an unacceptable risk. Finally, as the tool goes through construction and installation stages, reviews are performed at logical times to ensure that the requisite engineering controls and design are in place and operational. Authorization to

  11. [Audit of general hospitals and private surgical clinics in Israel].

    Science.gov (United States)

    Freund, Ruth; Dor, Michael; Lotan, Yoram; Haver, Eitan

    2007-12-01

    Supervision and inspection of medical facilities are among the responsibilities of the Ministry of Health (MOH) anchored in the "Public Health Act 1940". In order to implement the law, the General Medical Division of the MOH began the process of auditing hospitals and private surgical clinics prior to considering the reissue of their license. The audit aimed to implement the law, activate supervision on general hospitals and private surgical clinics, provide feed-back to the audited institution and upgrade quality assurance, regulate medical activities according to the activities elaborated in the license and recommend the license renewal. Prior to the audits, 20 areas of activity were chosen for inspection. For each activity a check list was developed as a tool for inspection. Each area was inspected during a 4-5 hour visit by a MOH expert, accompanied by the local service manager in the institution under inspection. A comprehensive report, summarizing the findings was sent to the medical institute, requesting correction in those areas where improvements were needed. Recommendation for license renewal was sent to the Director of Licensing Division Ministry of Health. Between June 2003 and July 2006, 91 structured audits took place. A total of 47 general hospitals and 24 private surgical clinics were visited at least once. Most general hospitals were found abiding, functioning according to the required standards and eligible for license renewal. Licenses of institutions that complied with the standards determined by the audit teams, were renewed. Two private hospitals in central Israel, that were given an overall poor evaluation, were issued with a temporary license and subsequently re-audited 4 times over the next two years. Generally, the standards in private surgical clinics were lower than those found in general public hospitals. In one clinic the license was not renewed, and in another an order was issued to cease surgical procedures requiring general

  12. Recovery Audit Contractor audits and appeals at three academic medical centers.

    Science.gov (United States)

    Sheehy, Ann M; Locke, Charles; Engel, Jeannine Z; Weissburg, Daniel J; Mackowiak, Stephanie; Caponi, Bartho; Gangireddy, Sreedevi; Deutschendorf, Amy

    2015-04-01

    Outpatient (observation) and inpatient status determinations for hospitalized Medicare beneficiaries have generated increasing concern for hospitals and patients. Recovery Audit Contractor (RAC) activity alleging improper status, however, has received little attention, and there are conflicting federal and hospital reports of RAC activity and hospital appeals success. To detail complex Medicare Part A RAC activity. Retrospective descriptive study of complex Medicare Part A audits at 3 academic hospitals from 2010 to 2013. Complex Part A audits, outcome of audits, and hospital workforce required to manage this process. Of 101,862 inpatient Medicare encounters, RACs audited 8110 (8.0%) encounters, alleged overpayment in 31.3% (2536/8110), and hospitals disputed 91.0% (2309/2536). There was a nearly 3-fold increase in RAC overpayment determinations in 2 years, although the hospitals contested and won a larger percent of cases each year. One-third (645/1935, 33.3%) of settled claims were decided in the discussion period, which are favorable decisions for the hospitals not reported in federal appeals data. Almost half (951/1935, 49.1%) of settled contested cases were withdrawn by the hospitals and rebilled under Medicare Part B to avoid the lengthy (mean 555 [SD 255] days) appeals process. These original inpatient claims are considered improper payments recovered by the RAC. The hospitals also lost appeals (0.9%) by missing a filing deadline, yet there was no reciprocal case concession when the appeals process missed a deadline. No overpayment determinations contested the need for care delivered, rather that care should have been delivered under outpatient, not inpatient, status. The institutions employed an average 5.1 full-time staff in the audits process. These findings suggest a need for RAC reform, including improved transparency in data reporting. © 2015 Society of Hospital Medicine.

  13. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...

  14. Non-audit services and auditor independence: Norwegian evidence

    DEFF Research Database (Denmark)

    Zhang, Yu (Elli); Hay, David; Holm, Claus

    2016-01-01

    We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...

  15. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

    The present report focuses on how to improve the effectiveness of quality audits and organization-wide quality management. It discusses several concepts related to internal quality auditing, includes guidelines on how to establish auditing as a key process of the organization, and exemplifies its application in the management of quality, strategy, and change. The report follows a line of research documented previously in the reports 'Continuous Improvement of Software Quality' (HWR-584) and 'ISO 9000 Quality Systems for Software Development' (HWR-629). In particular, the concepts of measurement programmes and process improvement cycles, discussed in HWR-584, form the basis for the approach advocated in the present report to the continual improvement of the internal quality audit process. Internal auditing is an important ingredient in ISO 9000 quality systems, and continual improvement of this process is consistent with the process-oriented view of the 2000 revision of the ISO 9000 family (HWR-629). The overall aim of the research is to provide utilities and their system vendors with better tools for quality management in digital I and C projects. The research results are expected to provide guidance to the choice of software engineering practices to obtain a system fulfilling safety requirements at an acceptable cost. For licensing authorities, the results are intended to make the review process more efficient through the use of appropriate measures (metrics), and to be of help in establishing requirements to software quality assurance in digital I and C projects. (Author)

  16. 27 CFR 72.24 - Corporate surety bonds.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Corporate surety bonds. 72... Seizures and Forfeitures § 72.24 Corporate surety bonds. (a) Corporate surety bonds may be given only with... obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury...

  17. Clinical audits: who does control what? European guide lines;Audits cliniques: qui controle quoi? Lignes directrices europeennes

    Energy Technology Data Exchange (ETDEWEB)

    Jarvinen, H. [Ingenieur es Sciences, Expert en chef pour l' Utilisation des Rayonnements Ionisants A des fins medicales, Autorite de Surete Nucleaire et de Radioprotection (STUK), Helsinki (Finland)

    2009-12-15

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  18. Influence of an independent quarterly audit on publicly reported vancomycin-resistant enterocococi bacteremia data in Ontario, Canada.

    Science.gov (United States)

    Prematunge, Chatura; Policarpio, Michelle E; Johnstone, Jennie; Adomako, Kwaku; Nadolny, Emily; Lam, Freda; Li, Ye; Brown, Kevin A; Garber, Gary

    2018-04-13

    All Ontario hospitals are mandated to self-report vancomycin-resistant enterocococi (VRE) bacteremias to Ontario's Ministry of Health and Long-term Care for public reporting purposes. Independent quarterly audits of publicly reported VRE bacteremias between September 2013 and June 2015 were carried out by Public Health Ontario. VRE bacteremia case-reporting errors between January 2009 and August 2013 were identified by a single retrospective audit. Employing a quasiexperimental pre-post study design, the relative risk of VRE bacteremia reporting errors before and after quarterly audits were modeled using Poisson regression adjusting for hospital type, case counts reported to the Ministry of Health and Long-term Care, and autocorrelation via generalized estimating equation. Overall, 24.5% (126 out of 514) of VRE bacteremias were reported in error; 114 out of 367 (31%) VRE bacteremias reported before quarterly audits and 12 out of 147 (8.1%) reported after audits were found to be incorrect. In adjusted analysis, quarterly audits of VRE bacteremias were associated with significant reductions in reporting errors when compared with before quarterly auditing (relative risk, 0.17; 95% confidence interval, 0.05-0.63). Risk of reporting errors among community hospitals were greater than acute teaching hospitals of the region (relative risk, 4.39; 95% CI, 3.07-5.70). This study found independent quarterly audits of publicly reported VRE bacteremias to be associated with significant reductions in reporting errors. Public reporting systems should consider adopting routine data audits and hospital-targeted training to improve data accuracy. Crown Copyright © 2018. Published by Elsevier Inc. All rights reserved.

  19. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

    Andon, P.; Free, C.; O'Dwyer, B.

    2015-01-01

    Purpose - The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of "new audit spaces", that is, novel auditing and assurance services that have emerged at intersections between audit

  20. Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense

    OpenAIRE

    Floştoiu Sebastian; Milandru Marius

    2017-01-01

    At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of...

  1. 7 CFR 285.4 - Audits.

    Science.gov (United States)

    2010-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

  2. EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report’s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enforceable on 15 December 2016, the European Union issued the Directive 2014/56 / EU amending Directive 2006/43 / EC on statutory audits of annual financial statements and consolidated financial statements and EU Regulation no. 537/2014 on specific requirements for the statutory audit of public interest entities, both of which were published on the same date, June 17, 2014 and with the same application deadline, June 17, 2016. These normative acts foresee increased requirements for the reporting procedure in the statutory audit. Thus, the Directive provides for additional content requirements for the audit report, and the regulation requires additional information in the report but also the issuance and provision of other reports by the auditor: report to the audit committee of the public interest entity; In some cases, a report to the public-interest entity's supervisory authority or to the auditor's supervisory authority, and a transparency report published annually on the auditor's website. Our article details this information with direct reference to the content of these European official documents.

  3. 13 CFR 130.830 - Audits and investigations.

    Science.gov (United States)

    2010-01-01

    ... network audits. All audits will be conducted according to Government Auditing Standards, promulgated by... Government Auditing Standards and all applicable OMB Circulars. (c) Investigations. SBA may conduct investigations as it deems necessary to determine whether any person or entity has engaged in acts or practices...

  4. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

    Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including: Finance and accountingSarbanes-Oxley compliancePurchasingOperations and productionMarketing and salesDistributionPersonnel and management developmentResearch and developmentInformation technologySecurityEnvironmental responsibilitySubsidiaries and remote operating units The Opera

  5. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    Energy Technology Data Exchange (ETDEWEB)

    Lye, Jessica; Dunn, Leon, E-mail: leon.dunn@arpansa.gov.au; Alves, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085 (Australia); Kenny, John [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Radiation Oncology Queensland, Toowoomba, Queensland 4350 (Australia); Lehmann, Joerg; Williams, Ivan [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and School of Applied Science, RMIT University, Melbourne 3000 (Australia); Kron, Tomas [School of Applied Science, RMIT University, Melbourne 3000, Australia and Peter MacCallum Cancer Centre, Melbourne 3008 (Australia); Cole, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Australian Radiation Protection and Nuclear Safety Agency, Yallambie, Victoria 3085 (Australia)

    2014-10-15

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  6. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    International Nuclear Information System (INIS)

    Lye, Jessica; Dunn, Leon; Alves, Andrew; Kenny, John; Lehmann, Joerg; Williams, Ivan; Kron, Tomas; Cole, Andrew

    2014-01-01

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  7. How to carry out a clinical audit project

    African Journals Online (AJOL)

    Audit by the United Kingdom General Medical Council, the. Postgraduate ... It is vital for Trainees to undertake an Audit as ... Besides it is an important practice to engage in Audit in order to .... Re-audit in order to complete the Audit cycle (see.

  8. Internal audit risk management in metropolitan municipalities

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-07-01

    Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant

  9. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

    It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.

  10. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

    Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.

  11. 12 CFR 621.31 - Non-audit services.

    Science.gov (United States)

    2010-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

  12. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

    Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still

  13. 7 CFR 3019.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  14. 29 CFR 95.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  15. Amendments to the Audit Report for the Review of International Standards on Auditing

    Directory of Open Access Journals (Sweden)

    Mortură Laura-Alexandra

    2017-01-01

    Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.

  16. 46 CFR 272.42 - Audit requirements and procedures.

    Science.gov (United States)

    2010-10-01

    ... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...

  17. Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

    Directory of Open Access Journals (Sweden)

    H. Kubra Kandemir

    2016-09-01

    Full Text Available Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

  18. Validation of the Alcohol Use Disorders Identification Test in university students: AUDIT and AUDIT-C.

    Science.gov (United States)

    García Carretero, Miguel Ángel; Novalbos Ruiz, José Pedro; Martínez Delgado, José Manuel; O'Ferrall González, Cristina

    2016-03-02

    The aim of this study was to determine the psychometric properties of the Alcohol Use Disorders Identification Test (AUDIT and AUDIT-C) in order to detect problems related to the consumption of alcohol in the university population. The sample consisted of 1309 students.A Weekly Alcohol Consumption Diary was used as a gold standard; Cronbach's Alpha, the Kappa index, Spearman's correlation coefficient and exploratory factor analysis were applied for diagnostic reliability and validity, with ROC curves used to establish the different cut-off points. Binge Drinking (BD) episodes were found in 3.9% of men and 4.0% of women with otherwise low-risk drinking patterns. AUDIT identified 20.1% as high-risk drinkers and 6.4% as drinkers with physical-psychological problems and probable alcohol dependence.Cronbach's alpha of 0.75 demonstrates good internal consistency. The best cut-off points for high-risk drinking students were 8 for males and 6 for females. As for problem drinkers and probable ADS, 13 was the best cut-off point for both sexes. In relation to AUDIT-C, 5 and 4 were the best cut-off points for males and females with high-risk patterns, respectively. The criterion validity of AUDIT and AUDIT-C to detect binge drinking episodes was found to have a moderate K value. The results obtained show that AUDIT has good psychometric properties to detect early alcohol abuse disorders in university students; however, it is recommended that the cut-off point be reduced to 8 in men. AUDIT-C improves its predictive value by raising the cut-off point by one unit. Items 2 and 3 should be reviewed to increase its predictive value for BD.

  19. Achieving quality assurance through clinical audit.

    Science.gov (United States)

    Patel, Seraphim

    2010-06-01

    Audit is a crucial component of improvements to the quality of patient care. Clinical audits are undertaken to help ensure that patients can be given safe, reliable and dignified care, and to encourage them to self-direct their recovery. Such audits are undertaken also to help reduce lengths of patient stay in hospital, readmission rates and delays in discharge. This article describes the stages of clinical audit and the support required to achieve organisational core values.

  20. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

  1. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

    Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

  2. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

    This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments.   In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...

  3. Quality Audits In Radiotherapy. Chapter 20

    International Nuclear Information System (INIS)

    Izewska, J.

    2017-01-01

    It is widely recognized that quality audits constitute a vital component of quality management in radiotherapy [20.1–20.3]. The main reason why quality audits are considered an important activity is that they help to review the quality of radiotherapy services and improve them. Quality audits check whether radiotherapy practices are adequate, i.e. that what should be done is being done; and in case it is not, audits provide recommendations to encourage improvements to be made. Without some form of auditing, it would be difficult to determine whether radiotherapy services are safe and effective for cancer treatment. In other words, a quality audit in radiotherapy is a method of reviewing whether the quality of activities in a radiotherapy department adheres to the standards of good practices to ensure that the treatment to the cancer patient is optimal. Overall, audits lead to improvements of professional practices and the general quality of services delivered. There are many recommendations regarding quality in radiotherapy practice, both national and international. Practices vary depending on the economic level of States, including specific procedures, equipment and facilities, as well as available resources. Good practices evolve with research developments, including new clinical trial results, progress in evidence based medicine and developments in radiotherapy technology. Quality audits involve the process of fact finding and comparing the findings against criteria for good practices in radiotherapy. Various issues and gaps may be identified by the auditors in the audit process, for example insufficiencies in structure, inadequacies in technology or deviations in procedures. This way the weak points or areas of concern are documented and recommendations for the audited centre are formulated that address these areas with the purpose of improving quality.

  4. The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq

    Directory of Open Access Journals (Sweden)

    Chnar Abdullah Rashid

    2017-10-01

    Full Text Available This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.

  5. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

    The subject is discussed under the headings: introduction (explanation of firm's responsibility to design and procure naval nuclear reactor plant for the Ministry of Defence, whose quality assurance requirements are laid down in Defence Standards); principles of quality audit; audit procedure. (U.K.)

  6. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

    Full Text Available Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008.

  7. 29 CFR 99.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits... audited as a major program using the risk-based audit approach described in § 99.520 and, if not, the...

  8. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  9. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct

  10. Understanding contract audits : An experimental approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets as in government procurement. We draw upon three distinct

  11. Operations Research Applications in Audit Planning and Scheduling

    OpenAIRE

    Abdel-Aziz M. Mohamed

    2015-01-01

    This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be presented as the optimal number of audits in a given planning horizon, or the ...

  12. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

    Mohamad Naimi Mohamad-Nor; ; Rohami Shafie; Wan Nordin Wan-Hussin

    2010-01-01

    This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee indep...

  13. 49 CFR 19.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  14. 14 CFR 1260.126 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ...-profit organizations (including hospitals) shall be subject to the audit requirements contained in the... subject to the audit requirements contained in the Single Audit Act Amendments of 1966 (31 U.S.C. 7501... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  15. 43 CFR 12.926 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  16. 36 CFR 1210.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  17. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

  18. 29 CFR 99.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office... § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program... schedule of prior audit findings consistent with the requirements of § 99.315(b), and a corrective action...

  19. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

  20. 7 CFR 3052.200 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200...

  1. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...

  2. Audit Report on 'The Department's Management of Nuclear Materials Provided to Domestic Licensees'

    International Nuclear Information System (INIS)

    2009-01-01

    The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

  3. HUBUNGAN ANTARA JUDGMENT AUDIT DENGAN RESIKO DAN MATERIALITAS

    Directory of Open Access Journals (Sweden)

    Eko Madyo Sutanto

    2014-12-01

    Full Text Available Laporan audit auditor harus mempertimbangkan masalah materialitas, risiko dan penilaian. Pertimbangan Materialitas termasuk kualitatif dan kuantitatif pertimbangan. Pertimbangan kuantitatif berhubungan dengan kesalahan yang menjadi penentu dalam laporan keuangan. Sementara faktor kualitatif berhubungan dengan penyebab kesalahan tersebut. Untuk menghindari atau meminimalkan risiko audit, menurut Standar Audit seksi 312 menekankan “Risiko audit dan Materialitas dalam Pelaksanaan audit”, maka auditor harus mempertimbangkan dua hal dalam merencanakan audit dan penilaian terhadap ekuitas laporan keuangan secara keseluruhan sesuai dengan prinsip akuntansi berterima umum di Indonesia The audit report of auditor should consider the issue of materiality, risk and valuation. Consideration of Materiality including qualitative and quantitative considerations. Quantitative considerations associated with the error that is needed in the financial statements. While qualitative factors associated with the cause of the error. To avoid or minimize the risk of an audit , according to section 312 Auditing Standards emphasize “Audit Risk and Materiality in audit”, the auditor should consider two things in planning the audit and assessment of the overall equity of financial statements in accordance with generally acceptable accounting principles in Indonesia

  4. Improving Sustainability through a Dual Audit System

    Directory of Open Access Journals (Sweden)

    Shun-Ji Jin

    2018-01-01

    Full Text Available As a consequence of a large-scale accounting fraud, China implemented a dual audit system for listed companies issuing foreign stocks (B shares and H shares from 2001 to 2006, before adopting Chinese-IFRS in 2007. At the end of 2010, the EU proposed that listed corporations over a certain size should be required to implement a joint audit system. However, only a few countries have implemented this system, and thus, data and references are extremely limited. The dual audit system is called the “twin” of the joint audit system. We analyze whether the dual system improves a company’s earnings quality. Earnings quality is studied by means of real earnings management, and the variable of loss aversion. We find that real earnings management of dual audited enterprises is lower than that of single audited (A-share enterprises, and the inclination toward loss aversion of enterprises in the foreign share market has not increased significantly relative to the A-share enterprises after the abolition of the dual audit system. The results indicate that a dual audit system improves earnings quality. We expect that the conclusions of this research will resolve the issues and concerns about the joint audit system.

  5. PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015

    Directory of Open Access Journals (Sweden)

    Deddy Kurniawansyah

    2016-11-01

    Full Text Available The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS. The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry.

  6. Dutch Lung Surgery Audit: A National Audit Comprising Lung and Thoracic Surgery Patients.

    Science.gov (United States)

    Berge, Martijn Ten; Beck, Naomi; Heineman, David Jonathan; Damhuis, Ronald; Steup, Willem Hans; van Huijstee, Pieter Jan; Eerenberg, Jan Peter; Veen, Eelco; Maat, Alexander; Versteegh, Michel; van Brakel, Thomas; Schreurs, Wilhemina Hendrika; Wouters, Michel Wilhelmus

    2018-04-21

    The nationwide Dutch Lung Surgery Audit (DLSA) started in 2012 to monitor and evaluate the quality of lung surgery in the Netherlands as an improvement tool. This outline describes the establishment, structure and organization of the audit by the Dutch Society of Lung Surgeons (NVvL) and the Dutch Society of Cardiothoracic Surgeons (NVT), in collaboration with the Dutch Institute for Clinical Auditing (DICA). In addition, first four-year results are presented. The NVvL and NVT initiated a web-based registration including weekly updated online feedback for participating hospitals. Data verification by external data managers is performed on regular basis. The audit is incorporated in national quality improvement programs and participation in the DLSA is mandatory by health insurance organizations and the National Healthcare Inspectorate. Between 1 January 2012 and 31 December 2015, all hospitals performing lung surgery participated and a total of 19,557 patients were registered from which almost half comprised lung cancer patients. Nationwide the guideline adherence increased over the years and 96.5% of lung cancer patients were discussed in preoperative multidisciplinary teams. Overall postoperative complications and mortality after non-small cell lung cancer surgery were 15.5% and 2.0%, respectively. The audit provides reliable benchmarked information for caregivers and hospital management with potential to start local, regional or national improvement initiatives. Currently, the audit is further completed with data from non-surgical lung cancer patients including treatment data from pulmonary oncologists and radiation oncologists. This will ultimately provide a comprehensive overview of lung cancer treatment in The Netherlands. Copyright © 2018. Published by Elsevier Inc.

  7. Fraud Auditing and CPA Auditing Reform in American and Japanese

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

    The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

  8. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit...

  9. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

  10. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Audit. 225.872-6 Section...-6 Audit. (a) Memoranda of understanding with some qualifying countries contain annexes that provide for reciprocal “no-cost” audits of contracts and subcontracts (pre- and post-award). (b) To determine...

  11. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board of...

  12. Auditing measurement control programs

    International Nuclear Information System (INIS)

    Roberts, F.P.; Brouns, R.J.

    1979-10-01

    Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit

  13. Implementasi Database Auditing dengan Memanfaatkan Sinkronisasi DBMS

    Directory of Open Access Journals (Sweden)

    Gede Anantaswarya Abhisena

    2017-08-01

    Full Text Available Database auditing dapat menjadi komponen penting dalam keamanan basis data dan kepatuhan terhadap peraturan pemerintah. Database Administrator perlu lebih waspada dalam teknik yang digunakan untuk melindungi data perusahaan, serta memantau dan memastikan bahwa perlindungan yang memadai terhadap data tersedia. Pada tingkat tinggi, database auditing merupakan fasilitas untuk melacak otoritas dan penggunaan sumber daya database. Ketika fungsi auditing diaktifkan, setiap operasi database yang diaudit menghasilkan jejak audit dari perubahan informasi yang dilakukan. Sinkronisasi database adalah bentuk dari replikasi, yang merupakan proses untuk memastikan setiap salinan data pada database berisi objek dan data yang serupa. Sinkronisasi database dapat dimanfaatkan dalam berbagai keperluan, salah satunya membangun auditing untuk mencatat setiap aktivitas yang terjadi pada database. Jejak audit dari operasi database yang dihasilkan, memungkinkan DBA (Database Administrator memelihara audit trails dari waktu ke waktu, untuk melakukan analisis tentang pola akses dan modifikasi terhadap data pada DBMS (Database Management System.

  14. THE INTERNAL AUDIT AS COGNITIVE PROCESS

    Directory of Open Access Journals (Sweden)

    D. Petrascu

    2016-11-01

    Full Text Available The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 §tefan Craciun, Audit financiar §i audit intern, The Economic Publishing House, Bucharest, 2004, page 22. In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

  15. Estimation of human percutaneous bioavailability for two novel brominated flame retardants, 2-ethylhexyl tetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl) tetrabromophthalate (BEH-TEBP), using the parallelogram approach

    Science.gov (United States)

    2-ethylhexyltetrabromobenzoate (EH-TBB) and bis(2-ethylhexyl)tetrabromophthalate (BEH-TEBP) are novel brominated flame retardants (FRs). BEH-TEBP is used alone as a plasticizer or with EH-TBB in polyurethane foams; both are contaminants in the indoor and outdoor environments. In ...

  16. Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

    NARCIS (Netherlands)

    Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

    2018-01-01

    We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

  17. Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

    NARCIS (Netherlands)

    Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

    2017-01-01

    We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

  18. Addressing information needs to reduce the audit expectation gap : Evidence from Dutch bankers, audited companies and auditors

    NARCIS (Netherlands)

    Litjens, Robin

    2015-01-01

    This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We base our findings on a survey of 302 participants

  19. Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Arlen Djunaidi

    2013-05-01

    Full Text Available This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

  20. An Empirical Investigation of Audit Fee Determinants in Nigeria

    Directory of Open Access Journals (Sweden)

    Ruth Osaretin Urhoghide

    2015-08-01

    Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.

  1. Optimizing Radiation Doses for Computed Tomography Across Institutions: Dose Auditing and Best Practices.

    Science.gov (United States)

    Demb, Joshua; Chu, Philip; Nelson, Thomas; Hall, David; Seibert, Anthony; Lamba, Ramit; Boone, John; Krishnam, Mayil; Cagnon, Christopher; Bostani, Maryam; Gould, Robert; Miglioretti, Diana; Smith-Bindman, Rebecca

    2017-06-01

    Radiation doses for computed tomography (CT) vary substantially across institutions. To assess the impact of institutional-level audit and collaborative efforts to share best practices on CT radiation doses across 5 University of California (UC) medical centers. In this before/after interventional study, we prospectively collected radiation dose metrics on all diagnostic CT examinations performed between October 1, 2013, and December 31, 2014, at 5 medical centers. Using data from January to March (baseline), we created audit reports detailing the distribution of radiation dose metrics for chest, abdomen, and head CT scans. In April, we shared reports with the medical centers and invited radiology professionals from the centers to a 1.5-day in-person meeting to review reports and share best practices. We calculated changes in mean effective dose 12 weeks before and after the audits and meeting, excluding a 12-week implementation period when medical centers could make changes. We compared proportions of examinations exceeding previously published benchmarks at baseline and following the audit and meeting, and calculated changes in proportion of examinations exceeding benchmarks. Of 158 274 diagnostic CT scans performed in the study period, 29 594 CT scans were performed in the 3 months before and 32 839 CT scans were performed 12 to 24 weeks after the audit and meeting. Reductions in mean effective dose were considerable for chest and abdomen. Mean effective dose for chest CT decreased from 13.2 to 10.7 mSv (18.9% reduction; 95% CI, 18.0%-19.8%). Reductions at individual medical centers ranged from 3.8% to 23.5%. The mean effective dose for abdominal CT decreased from 20.0 to 15.0 mSv (25.0% reduction; 95% CI, 24.3%-25.8%). Reductions at individual medical centers ranged from 10.8% to 34.7%. The number of CT scans that had an effective dose measurement that exceeded benchmarks was reduced considerably by 48% and 54% for chest and abdomen, respectively. After

  2. Half a Year of Co-located Gaseous Elemental Mercury Measurements: Investigation of Temporal Changes in Measurement Differences

    Czech Academy of Sciences Publication Activity Database

    Veselík, P.; Dvorská, Alice; Michálek, J.

    2017-01-01

    Roč. 26, č. 5 (2017), s. 3128-3137 ISSN 1018-4619 R&D Projects: GA MŠk(CZ) LO1415 Institutional support: RVO:67179843 Keywords : gaseous elemental mercury * Tekran 2537B * co-located measurement * capability indices * regression * cluster analysis Subject RIV: EH - Ecology, Behaviour OBOR OECD: Environmental sciences (social aspects to be 5.7) Impact factor: 0.425, year: 2016

  3. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

    Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

  4. OPPORTUNITIES FOR ENHANCING INFORMATIVE VALUE OF AUDIT REPORTS

    Directory of Open Access Journals (Sweden)

    Silviya Kostova

    2016-07-01

    Full Text Available The question of information content of audit reports is discovered in this paper. The role of audit reports in decision-making by its users is examined in the paper. It was found that audit reports are an important source of information for the users of such statements. The need to increase the information content of audit reports and the criteria as such informative have been established. This publication considers the requirements which are brought to the Auditor's report. Attention is directed both to those charged with governance in the company and all stakeholders. An audit report should describe the responsibilities of the auditor, i.e. to identify and assess risks of material misstatements in the financial statement; to design and implement audit procedures in response to those risks and to obtain sufficient and relevant audit evidence on which the audit opinion will be based. The aim of the article is to discuss the changes in international auditing standards and auditors' liability.

  5. Part C and Part D - Program Audit Results

    Data.gov (United States)

    U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...

  6. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Biennial audit. 53.209 Section 53.209... PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.209 Biennial audit. (a) A... obtain and pay for a Federal/State joint audit every two years conducted by an independent auditor to...

  7. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or an...

  8. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... Act applies to an eligible grantee, the State shall submit the annual audit results to AMS within 30... shall submit to AMS not later than 30 days after completion of the audit, a copy of the audit results. ...

  9. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

    Basic requirements for auditing nuclear power plant quality assurance programs are described to ANSI N45.2.12. The paper discusses the quality assurance discipline of auditing within the nuclear power industry. It reflects actual work philosophy and techniques developed by one Architect/Engineer/Construction Q.A. management Audit Group to assess implemented programs while providing maximum benefit from each audit dollar

  10. Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit

    OpenAIRE

    Muhammad, Rifqi

    2009-01-01

    Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of inf...

  11. Auditing and the Purification of Blame

    DEFF Research Database (Denmark)

    Skærbæk, Peter; Christensen, Mark

    2015-01-01

    Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing...... and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case...

  12. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

    Environmental auditing is a form of management control which provides an objective basis by which a company can measure the degree of compliance with environmental regulations. Other benefits of this type of auditing include improved environmental management, furthering communication on environmental issues of concern within the company, and provision of documentation on environmental diligence. A series of environmental audit guidelines for pipelines is presented in the form of lists of questions to be asked during an environmental audit followed by recommended actions in response to those questions. The questions are organized into seven main categories: environmental management and planning; operating procedures; spill prevention; management of wastes and hazardous materials; environmental monitoring; construction of pipelines; and pipeline abandonment, decommissioning and site reclamation

  13. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

    Full Text Available The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (unchance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities internal audit department aims to improve performance management, enterprise performance and thus improve the internal control system. This paper aims to demonstrate, among other things, that any event that may result in failure is unquestionably classified as risk.

  14. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

    The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services

  15. The ICA Communication Audit: Process, Status, Critique

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  16. The concept of audit materiality and attitudes towards materiality threshold disclosure among Maltese audit practitioners

    OpenAIRE

    Azzopardi, Jana; Baldacchino, Peter J.;

    2009-01-01

    Materiality permeates the audit process and is a term often used to describe the scope of the auditor’s responsibility to the general public. This paper attempts to evaluate the Maltese auditing profession’s perceptions and use of the concept of materiality in the performance of an audit as well as attitudes towards disclosure of materiality thresholds. Results from personal in-depth interviews with twenty-four practitioners show that although considerable importance is a...

  17. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... auditors to address substantive accounting issues that may arise during the course of any audit. [65 FR... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.2... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of...

  18. Do farm audits improve milk quality?

    NARCIS (Netherlands)

    Flores-Miyamoto, A.; Reij, M.W.; Velthuis, A.G.J.

    2014-01-01

    Milk quality is assessed using bulk milk analysis and by farm audits in the Netherlands. However, the extent of the effect that dairy farm audits have on milk quality is unknown. Data from over 13,000 audits performed on 12,855 dairy farms from February 2006 to April 2008 were merged with laboratory

  19. Validation of Organizational Communication Audit Instruments.

    Science.gov (United States)

    DeWine, Sue; And Others

    Based on a review of the literature, this paper examines criticisms leveled against the communication audit developed by the International Communication Association (ICA) and then offers a modified version of the audit designed to meet those criticisms. Following a brief introduction, the first section of the paper reviews criticisms of the audit,…

  20. Steps in Performing a Communication Audit.

    Science.gov (United States)

    Sincoff, Michael Z.; And Others

    This paper develops the step-by-step processes necessary to conduct a communication audit in order to determine the communication effectiveness of an organization. The authors stress the responsibilities of both the audit team and the organization's top management as they interact during progressive phases of the audit. Emphasis is placed on…

  1. An audit of current practice and management of metastatic spinal cord compression at a regional cancer centre.

    LENUS (Irish Health Repository)

    Sui, J

    2012-02-01

    Metastatic spinal cord compression (MSCC) is an oncological emergency requiring prompt recognition and management to preserve neurological function and mobility. We performed an audit to assess current practice of MSCC against current best practice as outlined by NICE. Our retrospective audit identified 10 patients from January to December 2009 with confirmed MSCC. The most common primary tumours were prostate 3 (30%), breast 3 (30%) and lung 2 (20%). Pain was the main presenting symptom 9 (90%), followed by weakness 7 (70%) and sensory changes 1 (10%). 5 (50%) had MRI within 24 hours and only 6 (60%) underwent full MRI scan. 8 (80%) had corticosteroids before MRI scan. 6 (60%) received radiotherapy within 24 hours. Only 4 (40%) were referred to orthopaedics and none of these patients had been recommended surgery. Up 14 days following radiological confirmation of MSCC, the number of patients who were unable to walk increased by 20%. Only 5 (50%) were discharged during this period of study. Our audit reported a number of variances in management compared to NICE guideline. These can be improved by following a\\'fast track\\' referral pathway and regular education for junior doctors and primary care doctors.

  2. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

    As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single...

  3. Outsourcing of internal audit and independence of auditors

    Directory of Open Access Journals (Sweden)

    A. Seetharaman

    2008-07-01

    Full Text Available Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations. Others are also looking at various options such as outsourcing of the internal audit function of their organizations. However, where outsourcing is concerned, one important issue arises, which is the independence of the external auditor to perform the internal audit function. This paper takes a look at the various aspects of the internal audit process as well as the impact and independence of external auditors who perform internal audit

  4. Audit Committee Attributes and Earnings Management: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Afensimi Elijah

    2015-05-01

    Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

  5. The use of business risk audit perspectives by non-big 4 audit firms

    NARCIS (Netherlands)

    Buuren, van J.P.; Koch, C.K.; Nieuw Amerongen, van C.M. (Niels); Wright, A.M.

    2014-01-01

    This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate

  6. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

    Full Text Available Since DeAngelo's study (1981 on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN. The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.

  7. Auditing as a Tool for Improvement

    International Nuclear Information System (INIS)

    Fazila Said; Nurhanisah Adnan

    2016-01-01

    Quality audit in Nuclear Malaysia is monitored by Research Management Centre (RIMC) that manages and monitors the internal and external audit are performed effectively. Therefore auditing for Quality Management System (QMS) is a tool that helps Nuclear Malaysia to enhance the quality performance beside to sustain the certificate. QMS is a platform for processes and laboratories to make continual improvement such as the need to close the Audit Findings to tackle nonconformance (nc) clauses and opportunity for improvement (ofi) that focus on customers and suppliers. This study will discuss the percentage of non-conforming and conforming of processes and laboratories and to identify the trend for the year 2012, 2013 and 2014. Descriptive statistics were used to analyze the data by using SPSS version 20 and excel software. The finding of this study found that there are some trends of total numbers of non-conforming items for internal and external audit for the year 2012 to 2014. The improvement plans from RMC are also have been discussed according to four factors; internal audit quality, organizational setting, management support and auditee attributes. (author)

  8. Manual on quality assurance programme auditing

    International Nuclear Information System (INIS)

    1984-01-01

    The objective of this Manual is to provide guidance and illustrative examples of the methodology and techniques of internal and external audits that are consistent with the requirements and recommendations of the Code and the Safety Guide. The methodology and techniques are based on the practices of Member States having considerable experience in auditing QA programmes. This Manual is directed primarily towards QA programme auditors and managers and presents methods and techniques considered appropriate for the preparation and performance of audits and the evaluation of results. Its scope includes the techniques and methods used to carry out QA programme audits variously described as 'System', 'Product' and 'Process' audits. The techniques and methods described here may be used as one approach to the evaluation of suppliers' QA capabilities as defined in 50-SG-QA10. Although the Manual is primarily directed towards purchasers and suppliers, it is also relevant to regulatory organizations, such as government offices responsible for quality assurance, which carry out external audits independent of purchasers and suppliers. In such cases similar methods, procedures and techniques may be used

  9. How can nanobiotechnology oversight advance science and industry: examples from environmental, health, and safety studies of nanoparticles (nano-EHS)

    International Nuclear Information System (INIS)

    Wang Jing; Asbach, Christof; Fissan, Heinz; Hülser, Tim; Kuhlbusch, Thomas A. J.; Thompson, Drew; Pui, David Y. H.

    2011-01-01

    Nanotechnology has great potential to transform science and industry in the fields of energy, material, environment, and medicine. At the same time, more concerns are being raised about the occupational health and safety of nanomaterials in the workplace and the implications of nanotechnology on the environment and living systems. Studies on environmental, health, and safety (EHS) issues of nanomaterials have a strong influence on public acceptance of nanotechnology and, eventually, affect its sustainability. Oversight and regulation by government agencies and non-governmental organizations (NGOs) play significant roles in ensuring responsible and environmentally friendly development of nanotechnology. The EHS studies of nanomaterials can provide data and information to help the development of regulations and guidelines. We present research results on three aspects of EHS studies: physico-chemical characterization and measurement of nanomaterials; emission, exposure, and toxicity of nanomaterials; and control and abatement of nanomaterial releases using filtration technology. Measurement of nanoparticle agglomerates using a newly developed instrument, the Universal NanoParticle Analyzer (UNPA), is discussed. Exposure measurement results for silicon nanoparticles in a pilot scale production plant are presented, as well as exposure measurement and toxicity study of carbon nanotubes (CNTs). Filtration studies of nanoparticle agglomerates are also presented as an example of emission control methods.

  10. The use of generalised audit software by internal audit functions in a developing country: The purpose of the use of generalised audit software as a data analytics tool

    Directory of Open Access Journals (Sweden)

    D.P. van der Nest

    2017-11-01

    Full Text Available This article explores the purpose of the use of generalised audit software as a data analytics tool by internal audit functions in the locally controlled banking industry of South Africa. The evolution of the traditional internal audit methodology of collecting audit evidence through the conduct of interviews, the completion of questionnaires, and by testing controls on a sample basis, is long overdue, and such practice in the present technological, data-driven era will soon render such an internal audit function obsolete. The research results indicate that respondents are utilising GAS for a variety of purposes but that its frequency of use is not yet optimal and that there is still much room for improvement for tests of controls purposes. The top five purposes for which the respondents make use of GAS often to always during separate internal audit engagements are: (1 to identify transactions with specific characteristics or control criteria for tests of control purposes; (2 for conducting full population analysis; (3 to identify account balances over a certain amount; (4 to identify and report on the frequency of occurrence of risks or frequency of occurrence of specific events; and (5 to obtain audit evidence about control effectiveness

  11. The Effect of Two Auditors and Non-audit Services on Audit Fees: Evidence from a Small Capital Market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    of both audit fees and other fees paid to the auditor on a consolidated group level. Until 1.1. 2005 special Danish legal provisions require listed companies to be audited by two independent auditors. We have especially focused on the influence of this joint auditor effect on the pricing of audit fees....... Our results indicate that the requirement to have two independent auditors reduces total audit fees, most likely because of competitive pressure, but only in the segment of larger companies. We have applied the core audit fee determinants model which has evolved in international research with generic...... proxy variables for client size, complexity, risk profile and auditor size contributing to the level of audit fees. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between segments of large and small companies. In the small Danish...

  12. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  13. The Educational Programs Audit Dress Rehearsal; Paradigm One: Practice Makes Perfect or How a New Approach to the Audit Helps Programs Succeed.

    Science.gov (United States)

    Pfeffer, Eileen; Kester, Donald L.

    Described is a procedure (Audit Dress Rehearsal) used in a special education program audit consultation service which included a practice audit designed to lower anxiety and raise awareness of concern for program success. The introduction includes sections dealing with evaluation and audit personnel, planning and implementing an audit, and stages…

  14. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... is required to report under § 99.510(a); (vii) An identification of major programs; (viii) The dollar...

  15. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained by...

  16. AIRMaster: Compressed air system audit software

    International Nuclear Information System (INIS)

    Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.

    1997-01-01

    The project goal was to develop a software tool, AIRMaster, and a methodology for performing compressed air system audits. AIRMaster and supporting manuals are designed for general auditors or plant personnel to evaluate compressed air system operation with simple instrumentation during a short-term audit. AIRMaster provides a systematic approach to compressed air system audits, analyzing collected data, and reporting results. AIRMaster focuses on inexpensive Operation and Maintenance (O and M) measures, such as fixing air leaks and improving controls that can significantly improve performance and reliability of the compressed air system, without significant risk to production. An experienced auditor can perform an audit, analyze collected data, and produce results in 2--3 days. AIRMaster reduces the cost of an audit, thus freeing funds to implement recommendations. The AIRMaster package includes an Audit Manual, Software and User's manual, Analysis Methodology Manual, and a Case Studies summary report. It also includes a Self-Guided Tour booklet to help users quickly screen a plant for efficiency improvement potentials, and an Industrial Compressed Air Systems Energy Efficiency Guidebook. AIRMaster proved to be a fast and effective audit tool. In sever audits AIRMaster identified energy savings of 4,056,000 kWh, or 49.2% of annual compressor energy use, for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Available airflow increased between 11% and 51% of plant compressor capacity, leading to potential capital benefits from 40% to 230% of first year energy savings

  17. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

    Elena RUSE; Georgiana SUSMANSCHI (BADEA); Daniel DĂNECI-PĂTRĂU

    2014-01-01

    The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities int...

  18. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...

  19. 76 FR 41263 - Notice of Intent To Award Affordable Care Act (ACA) Funding, EH10-1004

    Science.gov (United States)

    2011-07-13

    ... $125,000.00 in ACA funding will be awarded to the grantee for network expansion and enhancement... Intent To Award Affordable Care Act (ACA) Funding, EH10-1004 Notice of Intent to award Affordable Care Act (ACA) funding to National Association for Public Health Statistics and Information Systems...

  20. A Risk-Limiting Audit In Denmark: A Pilot

    DEFF Research Database (Denmark)

    Schürmann, Carsten

    2017-01-01

    The theory of risk-limiting audits is well-understood, at least mathematically. Such audits serve to create confidence in the reported election outcome by checking the evidence created during the election. When election officials introduce election technologies into the voting process, it is best...... to do this after the appropriate auditing framework has been implemented. In this paper, we describe our experiences with piloting a risk-limiting audit of a referendum that was held in Denmark on December 3, 2015. At the time of the publication of this paper, Denmark’s election law did not permit...... electronic voting technologies to be used during voting allowing us to study auditing in isolation. Our findings are that (1) risk-limiting audits also apply to paper and pencil elections; (2) election officials usually support risk-limiting audits even if no voting technologies are used because these audits...