Sinninghe Damsté, J.S.; Hofmann, P.; Huc, A.Y.; Carpentier, B.; Schaeffer, P.; Albrecht, P.; Keely, B.J.; Maxwell, J.R.; Leeuw, J.W. de; Leythaeuser, D.
The lower Oligocene evaporite sequence of the Mulhouse Basin (France) contains organic matter-rich marl deposits. These marls display an overall cyclic variation of sedimentation rate, organic carbon content, hydrogen index and selected molecular parameters over a 30 m thick stratigraphic interval.
Vaccination contre le virus de l'hépatite B et sclérose en plaques : état des lieux (Paris - 9 novembre 2004) : rapport d'orientation de la commission d'audition (finalisé et rendu public le 24 novembre 2004) - Audition publique
Une audition publique d'experts sur le thème de la vaccination contre le virus de l'hépatite B (VHB) et la sclérose en plaques a été organisée le 9 novembre 2004 à la demande de M. Philippe DOUSTE-BLAZY, ministre de la Santé et de la Protection sociale. L'Agence française de sécurité sanitaire des produits de santé (Afssaps), l'Agence nationale d'accréditation et d'évaluation en santé (Anaes) et l'Institut national de la santé et de la recherche médicale (Inserm) ont assuré l'organisation et ...
Osberger, Mary Joe
This article reviews normal processes of hearing and speech perception, including developmental stages involved in audition. A historical review of nonelectronic and electronic amplification systems, including cochlear implants and vibrotactile aids, auditory assessment procedures, and acoustic and multisensory auditory training methodologies and…
Martin, Brice; Ansel, Romain; Guerrouah, Ouarda; With, Lauriane; Vitoux, Marie-Claire; Himmelsbach, Iso
Flood Risks Prevention Plan in the Ill Basin, reveals that Mulhouse (France) is nearly totally free from flooding. It appears to be the result of the building of a diversion canal between 1848 and 1903. If its aim was to enable urbanisation and industrial development of the "French Manchester", the bypass canal transformed the city which was settled in a zone both swampy and liable to flooding in a place free from any flood risk, in theory. Events chronology is convincing: non only did the floodings disappear, but the city is a rare example in the Ill basin where devastating floods are in decrease nowadays. Having been flooded on numerous occasions since the Middle - Age, Mulhouse knew its last significant flood in 1895. And, in particular, the city wasn't flooded during the huge flood of january 1910. Excepting an unlikely meteorological accident, the canal efficiency seems to be undeniable. But, in the same time, alarmist reports mention the possibility of a flood which would affect 70.000 out of the 110.000 inhabitants of Mulhouse. What about this contradiction ? Firstly, extreme floods are not known, and the risk increases because of the changes in the landuse affecting the upper part of Ill basin. Secondly, risks changed because of urban growth : it's not any more the floods of Ill that raise problems, but the urban streaming. Nowadays, the risk doesn't come any more from below (river) but from at the top (hills). So, while the diversion channel avoids the floods of Ill since 1903, the innovative use of firemen archives report 76 cases of damaging urban streaming. The stake thus consists in mapping zones subjected to the various risks of flood, but also in establishing risks scenarii to prepare crisis management in case of disaster. The proposition of the paper is to adopt a geohistorical and interdisciplinary process on various scales in order to place the urban-river-installation system in a broader context, linking devastating floods chronology and landuse
Sinninghe Damsté, J.S.; Keely, B.J.; Betts, S.; Baas, M.; Maxwell, J.R.; Leeuw, J.W. de
The abundances and distribution patterns of mono-, di- and trimethylated 2-methyl-2-(4,8,12-trimethyltridecyl) chromans (MTTCs) and long-chain alkylbenzenes in extracts of marl (66 samples), anhydrite (15) and halite (1) strata of the Salt IV Formation of the Oligocene Mulhouse Basin are reported.
Gely, J.-P.; Blanc-Valleron, M.-M.; Fache-Dany, F.; Schuler, M.; Ansart, M.
Evaporitic sediments from the Max borehole (Mulhouse Potash Basin, southern Rhine Graben) were studied over an interval of about 40 m in the vicinity of sylvite beds. Total organic carbon (TOC) analyses of 450 samples showed that marly layers interbedded within the evaporites have TOC values that fluctuate in a rhythmic manner; the highest values are found near the top of the clay—anhydrite layers and the lowest values are recorded near the top of the halite-rich beds. Geochemical (elemental analysis of kerogen, gas chromatography of bitumen) and palynological studies of 26 samples showed that the organic matter is mainly of algal origin (A and B groups). A third category of organic material (C group) may have been derived from a mixture of continental supply and in situ bacterial productivity.
Chers Collègues,Je me permets de vous rappeler qu'une réunion publique organisée par le Département HR se tiendra aujourd'hui:Vendredi 30 avril 2010 à 9h30 dans l'Amphithéâtre principal (café offert dès 9h00).Durant cette réunion, des informations générales seront données sur:le CERN Admin e-guide, qui est un nouveau guide des procédures administratives du CERN ayant pour but de faciliter la recherche d'informations pratiques et d'offrir un format de lecture convivial;le régime d'Assurance Maladie de l'Organisation (présentation effectuée par Philippe Charpentier, Président du CHIS Board) et;la Caisse de Pensions (présentation effectuée par Théodore Economou, Administrateur de la Caisse de Pensions du CERN).Une transmission simultanée de cette réunion sera assur...
Glatron, S.; Beck, E.
Social vulnerability has been studied for years with sociological, psychological and economical approaches. Our proposition focuses on perception and cognitive representations of risks by city dwellers living in a medium size urban area, namely Mulhouse (France). Perception, being part of the social vulnerability and resilience of the society to disasters, influences the potential damage; for example it leads to adequate or inadequate behaviour in the case of an emergency. As geographers, we assume that the spatial relationship to danger or hazard can be an important factor of vulnerability and we feel that the spatial dimension is a challenging question either for better knowledge or for operational reasons (e.g. management of preventive information). We interviewed 491 people, inhabitants and workers, regularly distributed within the urban area to get to know their opinion on hazards and security measures better. We designed and mapped a vulnerability index on the basis of their answers. The results show that the social vulnerability depends on the type of hazard, and that the distance to the source of danger influences the vulnerability, especially for hazards with a precise location (industrial for example). Moreover, the effectiveness of the information campaigns is doubtful, as the people living close to hazardous industries (target of specific preventive information) are surprisingly more vulnerable and less aware of industrial risk.
Rozas Flores, Alan Errol; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos
The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. ...
Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.
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
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.
Weigand, H.; Johannesson, P.; Andersson, B.; Bergholtz, M.; Bukhsh, F.A.; Deneckere, R.; Proper, H.
Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations
B.K. Reilly; Y. Reillly
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 au...
Jan 6, 2010 ... Key performance indicators like major complications, readmissions, reoperations, transfers, incident reports, complaints and mortalities must also be included. Surgical audits bear very similar relationship to opera- tional research. There is a critical need for the results to be representative and accurate.
Yulius Jogi Cristiawan
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
Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)
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.
Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly. Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud. This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud.
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.
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.
Edward W JohnstonDepartment of Hepatobiliary Surgery, Southampton General Hospital, Southampton, Hampshire, UKBackground: Clinical audit is a process used to improve the quality of care provided to patients. With an increasing body of evidence to question the effectiveness of audit, this study aims to evaluate the standard of surgical audits carried out in a large teaching hospital.Methods: All surgically orientated audits proposed to the hospital’s audit office over a 5-year period...
Lynford Graham; William F Messier Jr
The Statement on Auditing Standards No. 107 provides guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards...
Audit Fee Determinants and Audit Quality in Ethiopian Commercial Banks. ... revealed bank size, liquidity, efficiency, loan growth, capital adequacy and auditor size ... Keywords: audit fees, regulatory risks, audit quality, earning management, ...
Full Text Available Mon intervention porte sur le niveau de santé en secteur urbain et les questions à l'ordre du jour dans le domaine de la santé publique au Japon. La première partie concerne la cartographie des indices de santé en secteur urbain. Une telle cartographie requiert l'utilisation de techniques de traitement de l'image. On peut l'effectuer soit à l'aide du “ système d'information géographique ” (Geographic Information System, GIS, soit par une “image-diagnostic” (Image Diagnosis des différentes ...
Alm, James; McKee, Michael
Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our design informs some individuals that their return will be audited prior to making their compliance decision, while other individuals receive information that they will not be audited; we also inform indiv...
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.
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...
Holm, Claus; Thinggaard, Frank
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...... was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two...... years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find...
Study - Executive Summary In 2002, new corporate governance-related guidelines were introduced in Switzerland that included recommendations on the establishment, composition, structure and processes of audit committees. This study presents new evidence on audit committee patterns and trends at Swiss listed companies, as well as on audit committee effectiveness. The results of this study are important to individuals and organizations dealing with audit committees, incl...
, 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...
Full Text Available Au moment où les usages de la cartographie dans les domaines d’action publique comme l’environnement bénéficient d’un regain d’intérêt de la communauté scientifique, cet article se propose d’analyser la contribution des outils cartographiques à la prévention des risques industriels. Omniprésents dans les diverses procédures qui participent de cette politique (information du public, organisation des secours, maîtrise de l’urbanisation, etc., les documents cartographiques apparaissent sous diverses formes et remplissent des missions très spécifiques : ils sont tour à tour dispositifs de simplification du réel, vecteur d’informations, outil de communication et instrument de légitimation pour un certain nombre d’acteurs a priori non spécialistes de la sécurité industrielle mais participant néanmoins à la décision. De ce point de vue, l’apport de la carte n’est pas de donner une représentation juste ou objective du risque, mais de faciliter la mise en œuvre de l’action publique. Mots-clés : cartographie ― usages sociaux ― risque industriel ― action publique. This article is dealing with the usual forms of maps in implementation of environmental policies, and more precisely, in prevention of industrial and technological risks. It also aims to analyze the role those iconographic tools play in risk assessment and management, and how they govern the relationships between stakeholders involved in decision process. They are used at each step of each risk evaluation procedure (public information, safety device implementation, risk mapping, urban planning, etc. and carry out many different tasks: simplification of complexity, data source for decision, communication tool, and legitimization instrument. From this point of view, the most important contribution of maps is less to give a true representation of risk than to make the law implementation easier. Key words: risk mapping ― social uses
Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.
Liempd, Dennis van
, 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...
Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)
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.
Quelques épisodes religieux de la Révolution de 1848 sont bien connus, par exemple le transfert du Christ des Tuileries à l’église Saint Roch ou la bénédiction des arbres de la Liberté. Mais, d’une manière générale, les historiens de 1848 ont prêté une plus grande attention à la religiosité quarante-huitarde ou à l’histoire politique, économique et sociale de la Seconde République qu’à ses aspects religieux institutionnels. Ceux-ci ont cependant été importants. Dès le mois de mars, l’Assemblé...
Leiderer, Stefan; Wolff, Peter
Introduction : la gestion des finances publiques comme élément de la bonne gouvernance financière L’expression gestion des finances publiques (GFP) sert depuis quelques années de cadre à un débat animé sur les capacités et la réforme des finances publiques dans les pays en développement. L’importance de la GFP découle du rôle central que jouent les finances publiques dans un Etat démocratique désireux de se développer : une politique budgétaire axée sur des objectifs et une gestion budgétaire...
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 secure abnormally higher audit fees. The researcher recommends auditors to further align audit fee valuation with ...
provides direction for response to business risks among audit practitioners besides enriching the literature of audit risk and fee models with expanded variables and evidences from emerging economies. Key words: Business Risk Auditing, Audit firms, Kenya. Introduction. Auditing remains to be an important facet of financial ...
Facteurs d'ambiance dans l'industrie textile en République Démocratique du Congo: état de lieu. Panda Lukongo Kitronza, Mairiaux Philippe. Abstract. Introduction: ce travail vise à faire une évaluation des nuisances dans le milieu de travail du secteur textile en République Démocratique du Congo. Méthodes: nous avons ...
La nature et les acteurs de la violence urbaine en République démocratique du Congo. La République démocratique du Congo fait face à une violence et une criminalité urbaines grandissantes et en mutation continue dans un contexte de fragilité sur le plan des institutions et de la sécurité, d'urbanisation galopante, ...
Il s'agit de dresser un bilan de la fréquentation des bibliothèques dans le département de la Meuse. A partir de ce constat, un certain trois pistes de travail sont examinées pour orienter une future politique de lecture publique dans le département : redéfinir un projet de lecture publique, restructurer le réseau, promouvoir les services offerts.
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...
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.
Simulation de la sédimentation dans un bassin évaporitique à niveau d'eau sous influence eustatique. Application au bassin paléogène de Mulhouse (Alsace, France Simulation of Sedimentation in an Evaporitic Basin At Water Level under Eustatic Influence. Application to the Paleogene Mulhouse Basin (Alsace, France
Full Text Available Le programme SIMSALT permet, à partir de fonctions sinusoïdales simulant des variations climatiques et eustatiques, de modéliser la sédimentation dans une maille élémentaire d'un bassin évaporitique en communication restreinte permanente avec l'océan, les arrivées d'eau marine se faisant par l'intermédiaire d'un seuil topographique. En fonction des salinités calculées, le programme détermine s'il y a précipitation de sels ainsi que les épaisseurs sédimentées. Les principaux résultats fournis sont représentés par des colonnes lithologiques en fonction des épaisseurs cumulées et en fonction du temps. Ce programme renferme également un module permettant de tester des fonctions simulant la production-dégradation de la matière organique. Ce modèle a été appliqué à une partie de la série évaporitique d'âge Eocène supérieur - Oligocène inférieur du bassin de Mulhouse. L'application du modèle aux cyclothèmes carottés du sondage Max montre que la sédimentation évaporitique et organique peut être contrôlée principalement par des variations climatiques résultant de la somme de trois sinusoïdes, respectivement de période de l'ordre de 13000, 500 et 100 ans, associées à des variations eustatiques de période 13000 ans déphasées par rapport aux variations climatiques de même période. Avec le modèle SIMSALT, il est donc possible de reconnaitre les influences respectives de l'eustatisme et du climat sur la sédimenation évaporitique et organique dans un bassin en communication restreinte avec le domaine marin. The SIMSALT program takes sinusoidal functions simulating climatic and eustatic variations and uses them to model sedimentation in an elementary mesh of an evaporitic basin in permanent restricted communication with the ocean, with arrivals of seawater being determined via a topographic threshold (Fig. 1. For this, the mesh is assumed to be made up of several superposed elements (Fig. 2, i. e. a
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.
Department of Transportation — This tool supports the cyclical financial audit process. Qlikview supports large volumes of financial transaction data that can be mined, summarized and presented to...
Full Text Available L’engagement dans la lutte contre les problèmes sociaux s’est transformé. Avec l’individualisation et la territorialisation du traitement public des problèmes sociaux, se pose de plus en plus nettement la question d’une action publique de proximité, intersubjective. Mais plutôt que de renvoyer immédiatement les raisons de cette action publique sur mesure à une critique de la psychologisation des rapports sociaux ou du déclin des institutions, il s’agit de l’analyser comme une expérience publique, avec son lot d’actions et d’affects, de convictions et d’inquiétudes, de ressources et de préoccupations. La notion de souci s’impose alors pour tenir ce double mouvement de l’engagement, entre agir et subir, des épreuves qui nous conduisent dans l’action aux attentes qui nous y maintiennent. À partir de plusieurs exemples de formation de problèmes sociaux, l’article décline alors le souci des acteurs dans deux directions. D’une part, le souci de soi est analysé comme un engagement public au sens d’un travail d’orientation de soi dans un monde incertain via la reprise d’expériences sociales négatives. D’autre part, le souci commun est envisagé comme une « communauté de charge », c’est-à-dire comme un collectif d’action publique fondé non pas à partir de propriétés communes mais à partir d’affects partagés.“Concern” in the social sphere and public action adapted to the client: singular and critical public experience of social problemsCommitment in the struggle against social problems has changed. Along with the individualisation and territorial decentralisation of the public treatment of social problems, the question of very local and intersubjective public action has come more and more into focus. But rather than immediately relegating the reasons for this tailor-made version of social action to a critique of the increasing influence of psychological methods in social relations
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...
Bradley, D A; Nisbet, A
Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068
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 & ...
Darius Vaicekauskas, Jonas Mackevičius
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
Shalimova Nataliya S.
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. Th...
Full Text Available L’unanimisme républicain, largement affiché de nos jours, ne cache-t-il pas de profondes divergences et probablement même des conceptions politiques incompatibles ? Sans doute. C’est probablement ce pourquoi il était urgent de proposer au public un Dictionnaire critique de la République susceptible de rappeler plusieurs choses. Certes, « La France est une République indivisible, laïque, démocratique et sociale » (article 2 de la Constitution française du 4 octobre 1958. ...
Gregersen, Annette Søndergaard
Cet article traite de la pédagogie culturelle en tant qu'outil susceptible de créer une citoyenneté mondiale, et en tant que contenu appliqué à l'enseignement et à l'apprentissage de la langue francaise à l'école publique danoise, la folkeskole.......Cet article traite de la pédagogie culturelle en tant qu'outil susceptible de créer une citoyenneté mondiale, et en tant que contenu appliqué à l'enseignement et à l'apprentissage de la langue francaise à l'école publique danoise, la folkeskole....
EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.
National Oceanic and Atmospheric Administration, Department of Commerce — The data set contains information on retail market spot check audit purchases. Data are available from May 2001 to present with new data appended annually....
G Stevenson Smith; D Larry Crumbley
.... The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model...
Anderson, Peter; Fee, Peter; Shulman, Rob; Bellingan, Geoffrey; Howell, David
A comprehensive review of the clinical audit programme in a teaching hospital intensive care unit. A retrospective analysis of the clinical audit projects undertaken within the intensive care unit over the preceding 2 years and compared with published national guidelines for clinical audit. A 27-bedded teaching hospital intensive care unit in the UK. Each audit project was reviewed independently by two assessors. The following questions were assessed. 1. Were the projects true audits? 2. Were they prospective of retrospective? 3. Did the projects have input from appropriate members of the multidisciplinary team. 4. How many of the audit projects were re-audits? 5. Of the re-audits how many showed evidence of service improvement? each audit project was also scored against the Audit Project Assessment Tool produced by the UK Clinical Governance Support Team. Of the twenty five audit projects reviewed twenty two were considered to be true audits. All of the projects used only retrospective data. Audit projects were contributed from all sections of the multidisciplinary critical care team but there were few truly multidisciplinary projects. Four of the audit projects were re-audits, of these three showed service improvement and one showed deterioration. Of the twenty two true audit projects reviewed, eleven were classified as good quality projects using the Audit Project Assessment Tool. Despite the clinical audit programme being active and well supported, objective evidence of clinical governance benefit was lacking. The overall clinical audit programme has been revitalised by a series of improvements since undertaking this review and this approach is recommended to other organizations who are interested in improving their clinical audit performance.
Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst
Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.
Eralil, Georgy Joy
Aim of this audit is to analyse indication and proportion of babies delivered by elective caesarean section at less than 39(+0) weeks of gestation exposed to antenatal corticosteroids performed in a Premier Hospital, Hywel Dda Health University. The second aim was to learn how an audit can be done and used for improving clinical practice. Present study involved all patients who underwent elective caesarean delivery before 39 weeks completed period of gestation in August and September 2014. Data collected from medical record tracking using ICD-9 codes and analysed by clinical audit department. Patients who underwent elective caesarean section after 39 weeks completed period of gestation. The audit showed 66.6 % of patients were given antenatal corticosteroids. The observation was discussed in consultant meetings, labour forum, and was send as e-mail to every one working in Department of Obstetrics and Gynaecology. The goal was 100 %. Reaudit is to be performed in year time to know the effect of change in practice. All successful audits are structured programmes with realistic aims and objectives, leadership and attitude of senior management, nondirective, hands-on approach, support of staff, strategy groups and regular discussions, emphasis on team working and support, environment conducive to conducting audit.
Holm, Claus; Thinggaard, Frank
In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...... audits to be a net burden. Furthermore, based on DeAngelo's (1981) initial audit pricing model and legislators' claim that joint audits are an unnecessary economic burden to the companies we predict and find discounts (of around 25%) in audit fees in companies that change to single audits. The primary...
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.
Impôts en France : réunion publique le mercredi 19 mars 2014 Une réunion publique aura lieu le mercredi 19 mars de 13h à 15h dans l’amphithéâtre principal (500/1-001). Au cours de cette réunion, MM. Jean-Louis Brandolin et Gérard Polizzi, respectivement responsable et responsable-adjoint du Service des impôts des particuliers et des entreprises de Bellegarde, Centre des finances publiques, apporteront leur expertise au sujet de l’imposition des membres du personnel du CERN domiciliés en France. Seront à l’ordre du jour les questions de principe que se posent apparemment de nombreux membres du personnel : par exemple, la définition du domicile fiscal, le contenu de la déclaration de revenus (mention des revenus CERN et déclaration des autres revenus de sources française ou étrangère), la déclaration des comptes bancaires à l’étranger, l’assujettissement (dans certaines conditions) à la CSG-CRDS. Cette réunion publique portera UNIQUEMENT sur des questions de principe ...
Petit tour d’horizon sur le marché du logement locatif, d’où il ressort, chiffres à l’appui, que les logements d’utilité publique sont une nécessité largement sous-estimée en Suisse. Et pourtant…
Shalimova Nataliya S.
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.
Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan
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 purpos...... 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.......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...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards...
Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services (compilation) of information. Therefore, global perspective on statutory audits ia looked upon as a part of the whole.
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.
Mark Miles Adams
Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.
Lindeberg, Tobias Høygaard
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...
In the highly competitive environment it is very important to utilize fully the strength and advantages of the brand in order to gain the desire market share and sustain the profitable growth. If a company has a brand built and explored already, it is needed to investigate the weaknesses and strength of the brand to utilize, maintain and develop it. The brand audit can provide with information needed for these purposes. The complete brand audit is a broad topic. In order to focus the research...
Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. © 2015 The Author(s).
Shore, Cris; Wright, Susan
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...
Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu
The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.
Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.
Infrastructure • Facilities/Utilities • Natural Disaster • Perimeter • Hacking /Espionage AT/FP: Anti-terrorism/Force protection MOE: Measures of Eectiveness...procedures and capabilities. Security audits can include periodic reviews, testing, post-incident re- ports and lessons learned , performance evaluations and
Full Text Available The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.
Mar 26, 2013 ... Where “personal and confidential” materials are involved the Chief Audit Executive will consult with the President and the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;. Informing management ...
Full Text Available The importance of internal audit education is more than obviously, being in the same time, emphasized by thesettlements of Code of Ethics issued by The Institute of Internal Auditors (I IA. The Code of Ethics states the principlesand expectations governing behavior of individuals and organizations in the conduct of internal auditing, describingthe minimum requirements for conducting internal audit activities, and one of these requireme nts being the professionalcompetence. According to this requirement internal auditors apply the knowledge, skills, and experience needed in theperformance of internal audit services. In the same time, it is absolutely necessary that internal auditors mus t have apermanent preoccupation for the increasing quality of their internal audit education and so the performance of internalaudit services offered. Starting from these premises, our research objectives were focused on the analyzing the contextof the evolution of internal audit education from international to national perspectives. Using the method of literaturereview we made an analysis of internal audit education in the international context, followed by a critical analysis ofthe internal audit education in the Romanian context. Our results show there are some problematic areas that arelooking for quickly solutions in order to assure a good quality of internal audit education, and so a good quality ofinternal audit services, in that way being accomplished the necessary context so internal audit to be able to add valueto the organization.
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.
Van Leeuwen, Sylvia
At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.
L’objectif de ce travail étant de présenter un cadre d’analyse montrant la relation éventuellement existante entre les dépenses publiques et le bien-être social en Algérie. La présente étude comporte un cadre théorique ayant trait à la définition des concepts et outils de calculs et d’évaluation de l’indice du bien-être rapporté à l’Algérie. Globalement, les résultats montrent qu’il existe un lien positif et significatif entre l’augmentation des dépenses publiques et le b...
polygone de Thiessen a été généré pour mieux appréhender la couverture spatiale des places publiques dans cette ville. .... La grande particularité réside sur le plan des infrastructures comme les lampadaires, ... public amène les gens à considérer la ville comme un « marketing urbain » dans lequel l'imaginaire devient.
Sur le plan urbanistique de la ville de Kinshasa (capitale de la RDC), les colons, avaient prévu les espaces verts pour un cadre de vie urbain, verdoyant et permettant de se détendre et embellir la ville. De 1960 à 1980, la même politique publique urbanistique a été respectée. Mais actuellement, avec l'explosion ...
NOTE DE POLITIQUE. Régler le conflit entre santé publique et production de tabac. RÉSUMÉ. L'influence exercée par l'industrie du tabac explique en grand partie la lenteur de la mise en oeuvre de la Convention-cadre pour la lutte antitabac (CCLAT) de l'Organisation Mondiale de la Santé. L'industrie concentre surtout ...
Renforcer la gestion financière publique au niveau du gouvernement de comté au Kenya. Ce projet aidera les comtés du Kenya à surmonter des défis importants découlant du transfert de certains pouvoirs détenus auparavant par le gouvernement central. L'objectif de l'équipe de recherche est de solidifier les capacités ...
... 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 § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a...
... 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 costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...
... 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 findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a...
Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino
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...... options for public sector auditing....
Full Text Available While mobile learning (m-learning applications have proven their value in educational activities, there is a need to measure their reliability, accessibility and further more their trustworthiness. Mobile devices are far more vulnerable then classic computers and present inconvenient interfaces due to their size, hardware limitations and their mobile connectivity. Mobile learning applications should be audited to determine if they should be trusted or not, while multimedia contents like automatic speech recognition (ASR can improve their accessibility. This article will start with a brief introduction on m-learning applications, then it will present the audit process for m-learning applications, it will iterate their specific security threats, it will define the ASR process, and it will elaborate how ASR can enhance accessibility of these types of applications.
Perrem, L M
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.
Department of Transportation — This is an internal audit workflow application used to automate business processes that support the AVS Quality Management System (QMS) and several Flight Standards...
Goldhaber, Gerald M.; Krivonos, Paul D.
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.)
Cheater, F. M.; Keane, M
OBJECTIVES: 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. RESEARCH DESIGN: Qualitative. METHODS: Focus groups and interviews. PARTICIPANTS: 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. RESULTS: In total 99 audit le...
To remain relevant, auditors have been compelled to reengineer their audit approaches to be more responsive to business risks. In spite numerous calls of the departure from traditional audits, little is known as to how auditors in developing economies such as Kenya has responded to increasing business risks in their ...
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.
Social Security Administration — This database contains information about Social Security Administration audits regarding SSA agency performance and compliance. These audits can be requested by both...
Buuren, van, J.P.
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...
Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)
The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the
Stevenson G. Smith
Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.Â As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.Â At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S.Â The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.
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.
CRDI). CHARTE D'AUDIT INTERNE. Mars 2015. 2. Assurances et conseils afin de soutenir le développement par l'innovation. La présente charte établit l'objet, le caractère indépendant et la portée de la fonction d'audit.
Leersum, N.J. van; Snijders, H.S.; Henneman, D.; Kolfschoten, N.E.; Gooiker, G.A.; Berge, M.G. Ten; Eddes, E.H.; Wouters, M.W.; Tollenaar, R.A.E.M.; Bemelman, W.A.; Dam, R.M. van; Elferink, M.A.; Karsten, T.M.; Krieken, J.H. van; Lemmens, V.E.; Rutten, H.J.; Manusama, E.R.; Velde, C.J. van de; Meijerink, W.J.H.J.; Wiggers, T.; Harst, E. van der; Dekker, J.W.T.; Boerma, D.
INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated
van Leersum, N. J.; Snijders, H. S.; Henneman, D.; Kolfschoten, N. E.; Gooiker, G. A.; ten Berge, M. G.; Eddes, E. H.; Wouters, M. W. J. M.; Tollenaar, R. A. E. M.; Bemelman, W. A.; van Dam, R. M.; Elferink, M. A.; Karsten, Th M.; van Krieken, J. H. J. M.; Lemmens, V. E. P. P.; Rutten, H. J. T.; Manusama, E. R.; van de Velde, C. J. H.; Meijerink, W. J. H. J.; Wiggers, Th; van der Harst, E.; Dekker, J. W. T.; Boerma, D.
In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch
Michel de Carvalho
Full Text Available La pertinence des changements de l'action publique en France est plus que jamais une interrogation récurrente. La vision d'un État « efficace » fait l'objet d'une demande grandissante de la part des gouvernés. La décentralisation, l'européanisation et l'internationalisation des échanges mettent l'État dans l'obligation d'inscrire son action dans l'économie de marché. C'est tout l'enjeu d'un management public moderne. À ...
Grunig, James E.
Les professionnels des relations publiques doivent faire face à des problèmes de nature éthique, d’abord en tant qu’individus (lorsqu’ils prennent des décisions reliées à leur vie professionnelle), mais aussi dans le cadre de leurs fonctions de conseillers en matière d’éthique pour les organisations (lorsqu’ils aident ces dernières à agir de façon éthique, responsable et durable). La présente introduction définit les responsabilités éthiques et sociales des professionnels des relations publiq...
The research deals with the perennial contract, or the contract of indefinite duration in the public service . It is to seek the reasons for the gradual integration of the contract in the public service and to determine whether the indefinite contract actually secures , or whether, instead , it should be seen as a status circumvention attempt.; La recherche traite du contrat pérenne, soit le contrat à durée indéterminée, dans la fonction publique. Il s’agit de rechercher les raisons expliquan...
.... The mission of the Army Audit Agency is to provide an independent and objective internal audit service to the Department of the Army through an appropriate mix of financial and performance audits. Internal audits by the Army Audit Agency of military commands, installations, or activities are scheduled on a periodic basis determined by the Auditor General.
... 29 Labor 1 2010-07-01 2010-07-01 true Relation of organization-wide audits to other audit requirements. 96.43 Section 96.43 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits...
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA) with a view to capturing signifi...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 601.9 Section 601.9 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Grants, Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29...
... 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... the audit was conducted in accordance with this part and include the following: (a) An opinion (or...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirement. 96.32 Section 96.32 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of Entities Not Covered by Subpart A § 96.32 Audit requirement. The Secretary of Labor is responsible for the survey...
... 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 Governments, and Non-profit Organizations § 96.12 Audit requirements. (a) Organizations covered by this...
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
Wittek, Rafael; Zee, Theo van der; Mühlau, Peter
A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit
Mustika, Adhista Cahya
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....
Andon, P.; Free, C.; O'Dwyer, B.
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
Buuren, van J.P.
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,
Corten, Maarten; Steijvers, Tensie; Lybaert, Nadine
In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception...
Baechler, Michael C.
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.
Holm, Claus; Thinggaard, Frank
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...... deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Orginality/value: Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this....
Cascarino, Richard E
Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu
Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.
Patrick Krauss; Henning Zülch
.... Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market...
Full Text Available Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.
Chief Financial Officer COSO Committee on Sponsoring Organizations DBB Defense Business Board DCAA Defense Contract Audit Agency DCAM DCAA Contract...could improve DCAA’s effectiveness and independence, we considered DCAA’s current role and responsibilities; the framework of statutory authority for...in Accordance with GAGAS DCAA policy states29 that it follows GAGAS30 when conducting audits. These standards provide a framework for conducting
Jean-Pierre Olivier de Sardan
Full Text Available De même que les politiques de santé sont une forme particulière de politiques publiques, de même l’anthropologie de la santé peut à divers égards être considérée comme relevant de la socio-anthropologie des actions publiques. On y retrouve les mêmes problèmes dans les relations entre décideurs et chercheurs. Le problème de la détermination et de la pertinence des thèmes de recherche peut recevoir diverses solutions : la collaboration avec les responsables des politiques publiques ou les spécialistes de santé publique permet de renouveler les sujets, tout en incluant les commanditaires comme objet de recherche. Le problème des pressions que les commanditaires font peser sur la problématique et la méthodologie exige la reconnaissance par ceux-ci de la spécificité des approches qualitatives. Le problème de l’application des résultats des recherches est le plus complexe : pour que les connaissances produites puissent favoriser des actions réformatrices, il semble nécessaire que la recherche se focalise plus nettement sur les acteurs des politiques publiques eux-mêmes et la mise en œuvre de ces dernières sur le terrain. Encore faudrait-il que les institutions d’intervention acceptent les résultats des recherches afin de réformer leurs propres méthodes d’action. Les connaissances produites par le concept exploratoire de « normes pratiques » pourraient les y aider.Health policies represent a specific kind of public policies. In the same way, anthropology of health can be considered in many respects as falling within socio-anthropology of public policies. It deals with the same issues of relationships between policy-makers and researchers. The issues of choice and relevancy of research themes can be solved in manifold ways: collaboration with policy-makers or public health specialists allows to renew research focus, while including sponsors as research objects. The issue of sponsors pressurizing
.... 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...
.... 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...
.... 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...
Norman Gemmell; Marisa Ratto
.... Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance...
Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.
Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.
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.
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.
Aleksey F. Akhmetshin
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.
Aleksey F. Akhmetshin
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.
Felicia Gabriela UNGUREANU
Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.
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.
Callac, Christopher; Matherne, Charlie
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.
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...... audit system was replaced by a voluntary joint audit system for listed companies. We find no evidence that audit quality differs between single and joint audits irrespective of the joint audit combinations....... audit will reduce the overall quality and adding a firm with similar technological efficiency will only provide the same audit quality as single audits. This paper is the first to provide empirical evidence to the predictions. We exploit a unique natural experiment in Denmark in which a mandatory joint...
INTOSAI) Code of Ethics and Auditing Standards (2001), performance auditing is an audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities. Larsson (2004) asserts that the ...
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...
Full Text Available Nous proposons une analyse du rôle des infrastructure publiques dans les dynamiques économiques récentes des régions françaises. On cherche à éclairer deux principaux volets de la relation infrastructures publiques-croissance régionale :les infrastructures publiques ont-elles un effet positif sur la croissance régionale, comme tendraient à le montrer certains modèles de croissance endogène, en particulier, lorsque l’on tient compte de l’effet d’éviction de l’imposition ?ces infrastructures publiques sont-elles des éléments de réduction des disparités régionales, des outils d’aménagement du territoire ?Cette analyse a nécessité la reconstitution de séries originales de stocks de capital privé et public. Ces indicateurs permettent ensuite de tester des fonctions de production régionale à trois facteurs (capital privé, emploi et capital public. La mobilisation des techniques applicables aux données de panel et l’introduction de fonctions de production de forme souple (forme trans-log permet de mettre en évidence des effets propres à chaque région. On montre que, si, d’une manière générale et contrairement aux résultats américains, le capital public influence positivement la trajectoire de croissance de l’ensemble des régions, cet effet est d’autant plus important que la région connaît un niveau de développement économique élevé. De même, l’introduction de systèmes d’équations simultanées permet de mettre en évidence un effet d’éviction important. Cet impact négatif de l’imposition sur les trajectoires de croissance semble toutefois être plus que compensé par l’effet positif du capital public sur la production.L’ensemble de nos résultats tend à conclure que le capital public joue bien sur les trajectoires de croissance des régions françaises, mais que les investissements publics favorisent plutôt les régions ayant déjà atteint un seuil de d
David Adechandra Ashedica Pesudo
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.
... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits...
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
Kucherenko S. A.; Krivichev D. A.
The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards
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.
Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H F; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi
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.
Buuren, van J.P.
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
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.
Sanja Sever Malis; Mateja Brozovic
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...
Dan Constantin TOFAN
The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.
Office of Personnel Management — The Audit Follow-up Tracking System (AFTS) is used to track, monitor, and report on audits and open recommendations of the U.S. Office of Personnel Management (OPM)...
.... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...
Murray, Matthew N.
Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.
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.
Mike Franz Wahl
Full Text Available In the new global economy, ownership has become a central issue for organizational performance. Ownership strategy is where corporate governance meets strategic management. Highlighting a knowledge gap in the field of corporate governance, the author is asking the central research question: “how to develop an ownership strategy?” The main purpose of this paper is to answer this original question and develop a better understanding about ownership strategies. Theoretically there is evidence to indicate that there is a link between strategic audit and ownership strategy. Analyzing firm cases from Estonia allows concluding that the strategic audit is useful for developing systemically ownership strategies, which in turn could be a realistic alternative for complete contracts. The use of strategic audits gives the business owner an opportunity to analyze his own actions and behavior, learning, managing knowledge, and finally clearly expressing his will in the form of an ownership strategy.
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.
The object of the doctoral dissertation is financial audit service quality (further – audit service quality). The aim of the doctoral dissertation is to conceptualize audit service quality and based on the conceptual model to analyse and evaluate audit service quality in Lithuania while providing recommendations for quality improvements. The aim is achieved while applying following research methods: analysis of scientific literature, content analysis, questionnaire survey, expert judgement. ...
Paige, Karen Schultz [Los Alamos National Laboratory; Gomez, Penelope E. [Los Alamos National Laboratory
This document describes the approach Waste and Environmental Services - Environmental Data and Analysis plans to take to resolve the issues presented in a recent audit of the WES-EDA Environmental Database relative to the RACER database. A majority of the issues discovered in the audit will be resolved in May 2011 when the WES-EDA Environmental Database, along with other LANL databases, are integrated and moved to a new vendor providing an Environmental Information Management (EIM) system that allows reporting capabilities for all users directly from the database. The EIM system will reside in a publicly accessible LANL cloud-based software system. When this transition occurs, the data quality, completeness, and access will change significantly. In the remainder of this document, this new structure will be referred to as the LANL Cloud System In general, our plan is to address the issues brought up in this audit in three ways: (1) Data quality issues such as units and detection status, which impinge upon data usability, will be resolved as soon possible so that data quality is maintained. (2) Issues requiring data cleanup, such as look up tables, legacy data, locations, codes, and significant data discrepancies, will be addressed as resources permit. (3) Issues associated with data feed problems will be eliminated by the LANL Cloud System, because there will be no data feed. As discussed in the paragraph above, in the future the data will reside in a publicly accessible system. Note that report writers may choose to convert, adapt, or simplify the information they receive officially through our data base, thereby introducing data discrepancies between the data base and the public report. It is not always possible to incorporate and/or correct these errors when they occur. Issues in the audit will be discussed in the order in which they are presented in the audit report. Clarifications will also be noted as the audit report was a draft document, at the time of this
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 632.33 Section 632.33 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit...
... FOR PERMANENT EMPLOYMENT OF ALIENS IN THE UNITED STATES Labor Certification Process § 656.20 Audit procedures. (a) Review of the labor certification application may lead to an audit of the application... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit procedures. 656.20 Section 656.20...
Ward, William C.
Theatre auditions by 24 semifinalists in the 1980 Scholars in the Arts program were evaluated under two conditions. Four judges ranked the live auditions, while five evaluated videotapes of the same performance of the high school seniors. The auditions were videotaped in black and white. A single camera was used, fixed at an intermediate distance…
... performed by the State—(1) Generally. Audits of account and records pertaining to the administration of the... audit performed is not satisfactory for disability program purposes, the books of account and records in... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Audits. 416.1027 Section 416.1027 Employees...
... 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...
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
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
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
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
Mygind, Lærke; Bentsen, Peter; Badland, Hannah
Features of public open space (POS) have traditionally been described using on-site direct observation, but recently, low-cost and time-efficient remote desktop auditing tools have been developed. We adapted an existing, validated desktop auditing tool (the Public Open Space Desktop Auditing Tool...
Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.
Pizzini, Mina; Lin, Shu; Ziegenfuss, Douglas
Approved for public release; distribution is unlimited This study investigates whether measures of internal audit function (IAF) quality and the IAF's contribution to the financial statement audit affect audit delay. We conduct empirical tests using 292 observations from 216 firms that responded to the Institute of Internal Auditor' Global Auditing Information Network survey. Results indicate that audit delay is decreasing in IAF quality, and that this decrease is primarily driven by the...
.... AR 36-7 was issued 20 June 1985 (para 7d). Adds U.S. Army Criminal Investigation Command, DOD Inspector General and the General Accounting Office to the section on coordination of audit programs and schedules (para 8a...
down of the century in the west (Enron, WorldCom). The incident raised significant criticism .... paid for annual audits and reviews of financial statements for the most recent fiscal year. Chersan et al. (2012) also ..... (2011),suggested Management deficiency can attract fraud and errors in management and operations leading ...
Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.
This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,
Iqbal, H J; Pidikiti, P
Clinical audit is an important tool to improve patient care and outcomes in health service. A significant proportion of time and economic resources are spent on activities related to clinical audit. Completion of audit cycle is essential to confirm the improvements in healthcare delivery. We aimed this study to evaluate audits carried out within trauma and orthopaedic unit of a teaching hospital over the last 4 years, and establish the proportions which were re-audited as per recommendations. Data was collected from records of the clinical audit department. All orthopaedic audit projects from 2005 to 2009 were included in this study. The projects were divided in to local, regional and national audits. Data regarding audit lead clinicians, completion and presentation of projects, recommendations and re-audits was recorded. Out of 61 audits commenced during last four years, 19.7% (12) were abandoned, 72.1% (44) were presented and 8.2 % (5) were still ongoing. The audit cycle was completed in only 29% (13) projects. Change of junior doctors every 4~6 months is related to fewer re-audits. Active involvement by supervising consultant, reallocation of the project after one trainee has finished, and full support of audit department may increase the ratio of completion of audit cycles, thereby improving the patient care.
L'information comptable et budgétaire publique ne décrit pas seulement les flux financiers et les décisions liés à l'action publique, elle produit des effets sur cette dernière en construisant une certaine interprétation de la réalité, notamment de ce qu'est être en conformité avec le droit (Lascoumes et Le Galès, 2007 et Edelman, dans cet ouvrage). La comptabilité structure par ce biais les cadres de pensée des acteurs et produit, ce faisant, constitue de nouveaux cadres incitatifs qui vont ...
Full Text Available Cette étude vise à déterminer les contours de la stratégie de transparence de la communication publique adoptée par la Ligue des États arabes. Il s’agit également d’une réflexion sur la nature et l’enjeu de la stratégie communicationnelle de cette Ligue qui cherche à s’adapter aux changements sociopolitiques locaux et internationaux; surtout que cette institution vise à promouvoir une nouvelle approche basée sur le droit d’accès des citoyens à l’information publique. Les différentes pressions internes et externes autour de ces droits d’informations poussent la Ligue à un changement sur le plan communicationnel afin de promouvoir sa nouvelle image basée sur le respect du droit du savoir, de participation et d’échange. L’analyse du corpus comprenant un total de 107 documents et déclarations et 51 activités en relation avec la thématique de transparence de la communication publique de la Ligue des États arabes entre le 1er janvier 2000 et le 1er octobre 2010 a permis de constater que cette institution n’avait pas une politique structurée et cohérente en matière d’information publique. En effet, le discours de cette Ligue reflète clairement l’adhésion à la politique officielle des pays arabes.
Voilà déjà quatre décennies que le CRDI appuie, dans les pays en développement, des travaux de recherche qui ont permis de sauver des vies et de faire reculer la maladie en s'attaquant à tout ce qui menace la santé publique, des maladies infectieuses au tabagisme en passant par les systémes de santé inadéquats et ...
Appelgren, Leif H.
The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and fraud in different segments of the group studied. The other type of audit strategy is based on adaptation o...
Prof. Ph.D . Gheorghe Popescu
Full Text Available The rapid and dramatic advances in information technology (IT in recent years have withoutquestion generated tremendous benefits. At the same time, information technology has created significant,nunprecedented risks to government and to entities operations. So, computer security has become muchmore important as all levels of government and entities utilize information systems security measures toavoid data tampering, fraud, disruptions in critical operations, and inappropriate disclosure of sensitiveinformation. Obviously, uses of computer security become essential in minimizing the risk of malicious attacksfrom individuals and groups, considering that there are many current computer systems with onlylimited security precautions in place.As we already know financial audits are the most common examinations that a business manager en-counters.This is a familiar area for most executives: they know that financial auditors are going to examine the financial records and how those records are used. They may even be familiar with physical securityaudits. However, they are unlikely to be acquainted with information security audits; that is an audit ofhow the confidentiality, availability and integrity of an organizations information are assured. Any way,if not, they should be, especially that an information security audit is one of the best ways to determine thesecurity of an organizations information without incurring the cost and other associated damages of a securityincident.
Full Text Available This monograph is engaged in one of the main problem areas in search of theory and practice of accountability and sound financial management at the beginning of the XXI century is the realization of effective audit. The generally described processes of development of the problem area, which highlight the problems of modern auditing, resemble the basis for the actuality of the topic of the monograph. In narrow terms it was justified by the need for inclusion of Bulgarian research and practice into the leading trends in the development of accounting and auditing. Amid the achievements of Bulgarian researchers in the fields of control theory, in particular the the theoretical of financial control and audit as reflected in the works of At. Atanasov, M. Dineff, O. Simeonov, B. Slavkov, L. Hristova, D. Petrova, I. Tomov, D. Ivanov, V. Bozhkov, Ant. Svrakov and others, this monograph is an attempt in analysing the significant changes occurring in the financial control in general, and particular in recent years, particularly in the field of administrative development and primarily in institutional improvement.
Flávia Cruz de Souza
Full Text Available Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have eroded public confidence in financial reporting. At the same time, the auditing profession has suffered a big hit. In this scenario, Continuous Auditing (CA seems to have emerged as a response to recover the credibility of the auditing profession as well as meeting Sarbanes-Oxley (SOX requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. First, we address the concepts, models and implications of CA. After, throughout a search on the journals indexed at the CAPES's Basis, a literature review is conducted. A total of 57 articles were selected. We analyze authorship, affiliation, publications, year and type of research of papers that have addressed CA. Findings evidence that most articles addressing CA are non-empirical and adopt a conceptual approach. Also, there is an increasing tendency of continuous auditing studies. Rutgers University seems to be the World's leading research center on CA. This study aims to contribute to the Accounting Science by evidencing possibilities for research and publication in CA.
Haworth, Janice L.
Contends that the question of whether to audition students for participation in elementary choirs is a difficult decision. Discusses the advantage and disadvantages of each choice. Concludes that the decision must be made according to educational objectives and the rationale for establishing the choir. (CFR)
Beveiliging op internet verbetert met de dag. Toch zijn veel systemen niet zo goed beveiligd als men zou denken. Een internationaal onderzoeksteam was benieuwd naar de mate van beveiliging van systemen op lnternet. De groep ontwikkelde de Bulk Auditing Security Scanner om in een kort tijdsbestek
Abstract. We performed an audit to determine the profile of cerebral aneurysms at the Universitas Hospital Bloem- fontein, the only government hospital with a vascular suite in the Free State and Northern Cape area. Two hun- dred and twenty-three government patients, diagnosed with cerebral aneurysms during the period.
Center for Occupational Research and Development, Inc., Waco, TX.
This course in energy audits is one of 16 courses in the Energy Technology Series developed for an Energy Conservation-and-Use Technology curriculum. Intended for use in two-year postsecondary technical institutions to prepare technicians for employment, the courses are also useful in industry for updating employees in company-sponsored training…
COSMIN DUMITRU MATIȘ
Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.
ABSTRACT. An audit is a useful means of examining improvements in the art and science of clinical practice. We applied this to surgery to determine improved outcomes of fracture treatment by early operative reduction. This was carried out at the University of Ilorin Teaching Hospital,. Ilorin, Nigeria, by comparing two years, ...
Wright, Lianna S.
The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…
c) The financial, human and physical resources of the corporation are managed economically and efficiently and the operations are carried out effectively. IDRC's Board of Governors approves the Internal Audit Charter which outlines the purpose, authority and responsibility of the function. The Board of Governors, through ...
Full Text Available Les médias français s'intéressent à la République de Macédoine quand la Grèce refuse de la reconnaître, mais souvent adoptent des positions progrecques.Malgré son nom illustre, la Macédoine est un pays très mal connu en France. Jusqu’en 1991, très peu de gens connaissaient l’existence de la République de Macédoine. Les médias français commencent à s’intéresser au pays lors du blocus de sa reconnaissance par la Grèce (1991. De nombreux articles, commentaires, interviews tentent alors d’éclaircir la situation du pays, mais il y a eu très peu d’interventions de la part des intellectuels et « experts ». Cette communication montre les grandes lignes des articles parus en France dans la période entre 1991 et 2009. Mais la presse française, en assimilant le peuple macédonien au terme « Slaves », voulait sans doute pendant le conflit du Kosovo et le conflit de 2001, éclaircir la situation, mais l’utilisation de ce terme est aussi comprise comme une tentative de négation de l’existence du peuple macédonien. Le nom de la République de Macédoine bloque le pays dans son passé, c'est aux Macédoniens de définir leur identité, pas à leurs voisins ni aux membres de l'UE.In spite of its famous name, Macedonia is not well-known in France. Till 1991, very few persons even knew the existence of a Republic of Macedonia. The French Medias began to get interested in it with the Greek blocus of Macedonia. A lot of papers, comments, interviews tried then to explain the main lines of the country's situation but with a very light participation of experts or intellectuals. One can find in this paper the main lines of the French press on Macedonia from spring 1999 to September 2001. The French papers, as a whole, assimilating the “Macedonian” people to “Slaves”, perhaps to make a clear difference when explaining the situation during the Kossovo crisis or later, during the crisis inside Macedonia, contributed
Schelleman, C.C.M.; Maijoor, S.J.
To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively ...
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...
Vous étiez plusieurs centaines à avoir participé à nos réunions publiques du 1 au 8 octobre 2013 et nous vous en remercions. La présentation principale était précédée d’un hommage à Philippe Defert, vice-président de l’Association du personnel, récemment décédé. Philippe a été un membre actif de l'Association du personnel et un délégué au Conseil du personnel depuis 1992 (voir hommage Écho n°182). Ces réunions se sont terminées avec des remerciements pour Marcel Aymon, membre du Conseil du personnel pendant 25 ans et membre du Comité exécutif pendant presque autant d’années. Marcel a occupé quasiment sans interruption la fonction de Secrétaire au ...
Dans ce deuxième article nous continuons la discussion des thèmes abordés lors de nos réunions publiques. Nous nous intéressons au système de mérite et d’avancement, le MARS, et concluons avec quelques informations générales. MARS Exercice MARS 2013 À l’introduction du MARS en 2007, le principe de base pour la détermination du budget d’avancement était que chaque titulaire éligible à l’avancement générait deux échelons lorsqu’il était dans les bandes a, b, ou c, et un échelon lorsqu’il était en bande ECE (extension de carrière exceptionnelle). À plusieurs reprises, soit pour remercier le personnel pour son travail pour le LHC, soit, plus tard, en utilisant les économies réalis...
Full Text Available En dépit d’un progrès économique notoire ces dernières années, la République d’Irlande et l’Irlande du Nord sont confrontées à plusieurs difficultés et défis identiques, au nombre desquels un niveau d’innovation relativement faible dans un contexte de concurrence internationale croissante. Des réformes structurelles ont été entreprises au nord comme au sud de la frontière pour s’attaquer au désavantage comparatif dont souffre chacun des deux territoires. Les deux systèmes publics d’innovation sont maintenant plus convergents, mais la coopération transfrontalière, pourtant un sujet politique et économique majeur, demeure modeste dans ce domaine, principalement en raison des priorités nationales et des effets de réseaux.
Sanja Sever Mališ
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.
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
Chis Anca Oana
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.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit resolution generally. 96.53 Section 96.53 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.53 Audit resolution generally. The DOL official(s) responsible for audit resolution shall...
... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program...
... 29 Labor 1 2010-07-01 2010-07-01 true Scope of audit. 99.500 Section 99.500 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope of audit. (a) General. The audit shall be conducted in accordance with GAGAS. The audit shall cover...
... collected, held or used, each public agency shall provide for an audit of its PFC account. The audit shall... audit may be— (1) Performed specifically for the PFC account; or (2) Conducted as part of an audit under... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158...
The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research ...
Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit Engagement Assists the Chief Audit Executive (CAE) to communicate and launch the audit with management; Learns about the audit entity to ensure it is well understood and that its risks have been comprehensively assessed; Formulates ...
Full Text Available Software tools designed for disk analysis play a critical role today in forensics investigations. However, these digital forensics tools are often difficult to use, usually task specific, and generally require professionally trained users with IT backgrounds. The relevant tools are also often open source requiring additional technical knowledge and proper configuration. This makes it difficult for investigators without some computer science background to easily conduct the needed disk analysis. In this paper, we present AUDIT, a novel automated disk investigation toolkit that supports investigations conducted by non-expert (in IT and disk technology and expert investigators. Our proof of concept design and implementation of AUDIT intelligently integrates open source tools and guides non-IT professionals while requiring minimal technical knowledge about the disk structures and file systems of the target disk image.
Herhausen, Dennis; Egger, Thomas; Oral, Cansu
What makes a marketing strategy implementation successful and how can managers measure this success? To answer these questions, we developed a two-step audit approach. First, managers should measure the implementation success regarding effectiveness, efficiency, performance outcomes, and strategic embeddedness. Second, they should explore the reasons that have led to success or failure by regarding managerial, leadership, and environmental traps. Doing so will also provide corrective action p...
Full Text Available Background: The process of audit standardizes protocols in departments and has long-term benefits. Maternal autopsies though routinely performed, deserve a special attention. Aims: This study was carried out to calculate the maternal mortality ratio (MMR in a tertiary care hospital and to correlate final cause of death with the clinical diagnosis. An audit of maternal autopsies was carried out to evaluate current practices, identify fallacies and suggest corrective measures to rectify them. Materials and Methods: Eighty-nine autopsies of maternal deaths in the period 2003 to 2007 were studied in detail along with the clinical details. Results: There were 158 maternal deaths and 13940 live births in this five-year period. Maternal mortality rate was found to be very high (1133/ 100000 live births in our institution with a high number of complicated referral cases (68/89 cases, 76%. Of the 89 autopsies, acute fulminant viral hepatitis was the commonest cause of indirect maternal deaths (37 cases, 41.5%. This was followed by direct causes like pregnancy-induced hypertension (12 cases, 13.4% and puerperal sepsis (10 cases, 11.2%. Certain fallacies were noted during the audit process. Conclusion: During the audit it was realized that in maternal mortality autopsies, special emphasis should be given to clinicopathologic correlation, microbiological studies, identification of thromboembolic phenomenon and adequate sectioning of relevant organs. We found difficulty in identification of placental bed in the uterus in postpartum autopsies. A systematic approach can help us for better understanding of the pathophysiology of diseases occurring in pregnancy.
Alberdi, J.; Barcala, J. M.; Blas, J. de; Molinero, A.; Navarrete, J. J.; Yuste, C.
The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)
La fonction d'audit interne du CRDI vise à améliorer et à protéger la valeur organisationnelle en fournissant aux intervenants une assurance, des conseils et avis objectifs, axés sur les risques et fiables2. ... l'ensemble des dossiers, rapports, bases de données, lieux de travail, immobilisations corporelles et membres du ...
Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,
International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...
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...
Maday, J.H. Jr.
My first encounter with a quality assurance auditor is reminiscent of an old Dodge commercial. You remember The old sheriff, masked in mirrored sunglasses, paunch hanging over his gun belt, prophesying, You're in a heap o' trouble boy '' Well, my auditor could have been kin to the sheriff; they had the same posture, attitude, and mirrored sunglasses. Plus, my auditor wore a black leather vest and sported a Buffalo Bill'' goatee. While certainly memorable, both gentlemen were far from pleasant. I'm fairly certain that the compliance auditor of old deserved this perceived association with his law enforcement counterpart. Both believed in enforcing the letter of the law, or their interpretations of it. Neither seemed capable of exercising interpretive powers, but instead relied on winning through intimidation, possibly with an eye toward claiming some version of a monthly Quota Award. Is the auditor of today any better perceived Because this first encounter of the worst kind'' made a lasting impression on me, I have dedicated considerable time and effort trying to avoid being perceived as another sheriff when I conduct audits. In my auditing career, I am determined to capitalize on each opportunity to turn negative situations, as experienced by the auditee, into meaningful opportunities for improved performance. I want to treat the auditee the way I want to be treated when I am being audited. (author)
Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal
The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman's Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. This descriptive hospital based study was conducted at the Woman's Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period between February 1, 2015 through the end of October 2015. Data were analyzed by SPSS version 21, using descriptive statistics, Mann-Whitney U test, and Chi square. Ectopic pregnancy affects woman in the reproductive age. There are many risk factors that increase the chance of its occurrence; however, it may also occur in the absence of any risk factors (14.0%). Internal VD (72.5%) is the most frequent risk factor; other risk factors include history of abortion, previous CS, ovulation induction, history of infertility, or previous history of EP. Clinical audit is an important item of any adequate health care. As regards to the clinical audit of EP management, we are not adhering to the guidelines.
Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)
Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.
A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address root cause'' as part of their corrective action. This paper describes a root problems'' approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee's part. This in itself, is its own reward.
A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address ``root cause`` as part of their corrective action. This paper describes a ``root problems`` approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee`s part. This in itself, is its own reward.
Full Text Available The rapid increase in the size of U.S. companies from the early twentieth century created the need for audit procedures based on the selection of a part of the total population audited to obtain reliable audit evidence, to characterize the entire population consists of account balances or classes of transactions. Sampling is not used only in audit – is used in sampling surveys, market analysis and medical research in which someone wants to reach a conclusion about a large number of data by examining only a part of these data. The difference is the “population” from which the sample is selected, ie that set of data which is intended to draw a conclusion. Audit sampling applies only to certain types of audit procedures.
Choi, Baek-Young; Song, Sejun
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...
The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning...
Merle Rihma; Birgy Lorenz; Mari Meel; Anu Leppiman
The aims of this article are to test how does enhanced ethics audit model as a new tool for management in Estonian companies work and to investigate through ethics audit model the hidden ethical risks in information technology which occur in everyday work and may be of harm to stakeholders’ interests. Carrying out ethics audit requires the diversity of research methods. Therefore throughout the research the authors took into account triangulation method. The research was conducted through qu...
My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.
Public Audit of Local Area Development Fund in Meghalaya. It is often alleged that many people contest the state assembly elections in Meghalaya (India) not with the intention of serving the people but rather of having access to the financial packages... View morePublic Audit of Local Area Development Fund in Meghalaya ...
Zinaida P. Arharova
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.
Brooks, Keith; And Others
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…
Cahan, S.; Zhang, W.; Veenman, D.
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
Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.
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
Marcelo Antonio Pierri Junior
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.
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.
Hugh Rooney; Brian Aiken; Megan Rooney
The question whether internal audit ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...
In the article issues of the marketing audit theory are considered. Views of different authors on the tasks and objects of the marketing audit and marketing control are suggested. Objectives and principles of marketing audit performing are determined.
Grounded methodological foundations of environmental audit objects in the agricultural sector. Systematized main objectives and principles of environmental auditing in the agricultural domain. The proposed system of methods and procedures for environmental audits in the agricultural sector.
Mohamad Naimi Mohamad-Nor;
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...
Full Text Available Pendant la guerre d’Algérie, la République a eu recours à des mesures d’exception, comme l’internement des suspects. Cette pratique étant contraire à la défense des libertés, elle pose la question de savoir ce qui distingue la République de régimes dictatoriaux, qui reposent sur l’arbitraire. Trois caractéristiques peuvent ainsi être dégagées en République : l’absence de projet liberticide, la nécessité d’un encadrement juridique et l’existence d’un espace public.Durante la guerra de Argelia, el gobierno francés empleó medidas excepcionales, como la reclusión de los sospechosos en campos. Esta práctica, opuesta a la defensa de las libertades, plantea el problema de saber qué es lo que diferencia a la República de los regímenes dictatoriales, cuyo fundamento es lo arbitrario. Tres características del sistema republicano pueden ser resaltadas: la ausencia de un proyecto liberticida, la necesidad de un marco jurídico y la existencia de un espacio público.During the Algerian War, the french government used exceptional measures against the Algerian nationalists, like, for example, internment. That is an arbitrary practise, in a dictatorship, but the republican regime is characterized by three important differences : this practise remains unusual ; there must be a legal system to organize internment ; writing, speaking about the camps or protesting against them is possible.
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.
Full Text Available L’ouvrage de Loïc Lafargue de Grangeneuve s’inscrit dans une recherche amorcée dans le cadre de sa thèse, qui portait sur les processus d’institutionnalisation des cultures urbaines dans le champ des politiques culturelles. Son travail est centré sur l’interaction entre, d’une part, les représentants de la culture hip-hop (rap, slam, danse hip-hop, graffiti… et d’autre part les institutions publiques : directions régionales des affaires culturelles (DRAC, responsables de la politique de la ...
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.
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
Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari
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.
André Feliciano Lino
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.
Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal
Objective The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman?s Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. Methods This descriptive hospital based study was conducted at the Woman?s Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period betwee...
... Support the Director in internal audit planning, follow-up reporting and quality assessment;; Provide assistance to the Director for the Centre's risk management activities; and; Maintain state of the art expertise and knowledge of the professional practice of Internal Audit to ensure the Centre employs sound and innovative ...
..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect...-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) Exemption... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded Research...
This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a...
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor...
... Single Audit Act of 1984 (31 U.S.C. 7501-7) and 29 CFR part 96, the Department of Labor regulations which... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 627.480 Section 627.480 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS...
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning. (a...
Speklé, R.F.; Elten, van H.J.; Kruis, A.
This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener and Selto (henceforth W&S) [Widener, S.K., Selto, F.H., 1999. Management control systems and boundaries of the firm: why do firms outsource internal audit
Full Text Available Clinical audit is about measuring the quality of care we provide against relevant standards. If we are failing to meet these standards, the audit should help us understand the factors that are causing us to fail, so that we can set priorities and make improvements.
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the...
Full Text Available The energy audit in a feed production plan is intended to specify its energy consumption and, if it is too high, propose changes aiming to reduce it. The energy audit may be internal or external, depending on whether it is carried out by trained workers of the plant or by an external company. The internal audit requires inconsiderable financial expenses but in effect does not assure a full picture of the energy consumption in the production plant. Internal audits may show disadvantages of the plant which the management board should pay special attention to. The external audit in turn provides a wider view of the plant and shows things unnoticed or skipped during the internal audit. The stages of the audit have been specified in relevant rules of law. The results of the audit and their implementation do not need to require considerable financial expenses, but may instead lead to substantial savings, thanks to which the production is more profitable and the plant more competitive on the market
Cook, W.C.; Bommel, van S.; Turnhout, E.
With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique
... Employment in Occupations Other Than Agriculture or Registered Nursing in the United States (H-2B Workers) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification... the CO to: (i) Require the employer to conduct supervised recruitment under § 655.30 in future filings...
... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit...
...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal control... the qualification. (3) The auditor's comments on compliance and internal control which should: (i) Include comments on weaknesses in and noncompliance with the systems of internal control, separately...
Objective. To evaluate the role of the ICA (Identification,. Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...
Objective. To evaluate the role of the ICA (Identification, Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...
values. • Unless they have a strong guarantee to the contrary Example from recent history : Java Deserialization • Suppose an alert is raised for a...some initial feedback from two collaborators, who used our rules to audit several hundred alerts from C and Java codebases 32 Audit Rules and Lexicon
(in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.
... statements; (3) The consolidated financial statements include consolidating schedules for each gaming place... consolidated financial statement as a whole and subjects the accompanying financial information to the auditing procedures applicable to the audit of consolidated financial statements. (e) If there are multiple gaming...
Vilena A. Yakimova
The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods), statistical groupings (quantitative methods) and combinatory ones (complex qualitative stratifications). Gro...
... the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a) Unless... made once per each management evaluation, review, or audit per Program within a fiscal year. However...
Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)
The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.
Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.
Full Text Available This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors’ groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.
Hearnshaw, H; Baker, R; Cooper, A
BACKGROUND: Since 1991, all general practices have been encouraged to undertake clinical audit. Audit groups report that participation is high, and some local surveys have been undertaken, but no detailed national survey has been reported. AIM: To determine audit activities in general practices and the perceptions of general practitioners (GPs) regarding the future of clinical audit in primary care. METHOD: A questionnaire on audit activities was sent to 707 practices from 18 medical audit advisory group areas. The audit groups had been ranked by annual funding from 1992 to 1995. Six groups were selected at random from the top, middle, and lowest thirds of this rank order. RESULTS: A total of 428 (60.5%) usable responses were received. Overall, 346 (85%) responders reported 125.7 audits from the previous year with a median of three audits per practice. There was no correlation between the number of audits reported and the funding per GP for the medical audit advisory group. Of 997 audits described in detail, changes were reported as 'not needed' in 220 (22%), 'not made' in 142 (14%), 'made' in 439 (44%), and 'made and remeasured' in 196 (20%). Thus, 635 (64%) audits were reported to have led to changes. Some 853 (81%) of the topics identified were on clinical care. Responders made 242 (42%) positive comments on the future of clinical audit in primary care, and 152 (26%) negative views were recorded. CONCLUSION: The level of audit activity in general practice is reasonably high, and most of the audits result in change. The number of audits per practice seems to be independent of the level of funding that the medical audit advisory group has received. Although there is room for improvement in the levels of effective audit activity in general practice, continued support by the professionally led audit groups could enable all practices to undertake effective audit that leads to improvement in patient care. PMID:9624769
Blokdijk, J.H. (Hans)
Lately, the Audit Risk Model has been subject to criticism. To gauge its validity, this paper confronts the Audit Risk Model as incorporated in International Standard on Auditing No. 400, with the real life situations faced by auditors in auditing financial statements. This confrontation exposes
... GAO to conduct or arrange for additional audits (e.g., financial audits, performance audits, evaluations, inspections, or reviews) nor authorize any auditee to constrain Federal agencies from carrying... with this part shall be in lieu of any financial audit required under individual Federal awards. To the...
... 29 Labor 1 2010-07-01 2010-07-01 true Responsibility for subrecipient audits. 96.54 Section 96.54 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.54 Responsibility for subrecipient audits. Recipients of Federal assistance from...
The quality of an audit was measured in terms of an auditor's ability to report financial distortions willingly and neutrally. The study acknowledges the positive association between audit quality and audit firm size in existing literature. Though cost of quality has been used as surrogate for measuring quality of audit, this study ...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Audit of mortgage. 1309.42 Section 1309.42 Public... § 1309.42 Audit of mortgage. Any audit of a grantee, which has acquired or made major renovations to a facility with grant funds, shall include an audit of any mortgage or encumbrance on the facility...
... 10 Energy 1 2010-01-01 2010-01-01 false Audits and corrective action. 26.41 Section 26.41 Energy... reports to identify any areas that were not covered by the shared or accepted audit. (2) Licensees and... relies are audited, if the program elements and services were not addressed in the shared audit. (3...
Alderliesten, Marianne E.; Stronks, Karien; Bonsel, Gouke J.; Smit, Bert J.; van Campen, Maarten M. J.; van Lith, Jan M. M.; Bleker, Otto P.
Objective: To describe the experiences of a regional audit of perinatal deaths, including the experiences of the audit members, to discuss similarities and differences with other, existing perinatal audits and to summarize the implications for future implementation. Study design: Perinatal audit
Horst, B I; Jacobs, P C; Pierce, S M
This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos
Practice audits are useful opportunities to improve practice efficiency and effectiveness, reduce clinical errors, demonstrate quality care to stakeholders, promote high standards of practice, lower the risk of liability, and foster practice change. However, a benefit that is usually overlooked is the possibility of publication of the results of a practice audit. Publication (research) has a number of benefits for the clinician, including skill development as a scholar, communicator, professional, and collaborator. A practice audit is beneficial to an individual physician; furthermore, publication of the audit results could be beneficial for many others such as health care providers, patients, and other stakeholders in a health care system. The problem is that practice audits often begin without a clear plan. The important steps in planning and carrying out a practice audit can be captured by thinking about how a research publication evolves. Thus, a good researcher is a good practice auditor. This paper reviews the author's experience and provides examples and directions of the process of practice-audit-publish.
Prisciandaro, Joann; Hadley, Scott; Jolly, Shruti; Lee, Choonik; Roberson, Peter; Roberts, Donald; Ritter, Timothy
To develop a brachytherapy audit checklist that could be used to prepare for Nuclear Regulatory Commission or agreement state inspections, to aid in readiness for a practice accreditation visit, or to be used as an annual internal audit tool. Six board-certified medical physicists and one radiation oncologist conducted a thorough review of brachytherapy-related literature and practice guidelines published by professional organizations and federal regulations. The team members worked at two facilities that are part of a large, academic health care center. Checklist items were given a score based on their judged importance. Four clinical sites performed an audit of their program using the checklist. The sites were asked to score each item based on a defined severity scale for their noncompliance, and final audit scores were tallied by summing the products of importance score and severity score for each item. The final audit checklist, which is available online, contains 83 items. The audit scores from the beta sites ranged from 17 to 71 (out of 690) and identified a total of 7-16 noncompliance items. The total time to conduct the audit ranged from 1.5 to 5 hours. A comprehensive audit checklist was developed which can be implemented by any facility that wishes to perform a program audit in support of their own brachytherapy program. The checklist is designed to allow users to identify areas of noncompliance and to prioritize how these items are addressed to minimize deviations from nationally-recognized standards. Copyright © 2015 American Brachytherapy Society. All rights reserved.
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.
Liviu Adrian COTFAS
Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.
Jespersen, Anne Helbo; Hasle, Peter; Hohnen, Pernille
organizations on how to manage risks. Internal and external audits of compliance with the standard are key elements. Auditors should be competent to carry out the task and be familiar with risks of the areas they are auditing. The competences and practice of internal auditors have been studied...... in two Danish municipalities. The results show that auditors have a varied background and a limited knowledge about psychosocial risks. They have difficulties in carrying out audits and the results are mainly influenced by personal preferences....
Popa Adriana Florina
Our research suggests that DSM can provide useful information in detecting risk areas in significant classes of transactions identified in a risk based audit and we recommend using DSM matrix in the planning phase of the audit in order to avoid redundancies in the audit execution phase. This is important considering that the European Commission recommends in the Green Paper for Audit to improve the quality of audits following the setbacks to the profession caused by the financial crisis.
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...
This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of internation...
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.
Chekkar, Rahma; Zoukoua, Eric-Alain
International audience; This research aims at understanding the role of the auditees' behaviour in the audit process, and its influence on the audit quality. The authors study a particular audit process : the audit of associations by State fund providers. Through six audit engagements carried out for the account of a State fund providers, the authors show that the auditees' behaviour (in terms of participation in this process, in other words transmission of information) can threaten the good ...
Hari Setiabudi Husni
Full Text Available The aim of this research is to study and introduce fuzzy logic into audit information system. Fuzzy logic is already adopted in other field of study. It helps decision process that incorporates subjective information and transforms it to scientific objective information which is more accepted. This research implements simulation scenario to see how fuzzy logic concept should be used in audit information process. The result shows that there is a possible concept of fuzzy logic that can be used for helping auditor in making objective decision in audit information system process. More researches needed to further explore the fuzzy logic concept such as creating the system of fuzzy logic and build application that can be used for daily information system audit process.
Holm, Claus; Steenholdt, Niels
The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes......). The study provides evidence, which confirms an interrelationship between declarative and procedural knowledge in auditing, and the findings also suggest that students with auditing experience perform better than students without experience on procedural questions....
Skærbæk, Peter; Christensen, Mark
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...... of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy...
Hugh Rooney; Brian Aiken; Megan Rooney
The question whether internal audit is ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...
Full Text Available Audit expectations gap (AEG is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap
... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). ...
Grover S. Kearns
Full Text Available Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet managementâ€™s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows
Going beyond current literature, this book extends internal controls to efficiency and profitability. Offers an audit guide for an SAP ERP system, covers risks and control descriptions, and shows how to automate compliance management based on SAP GRC.
Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.
... 603.660, the contracting officer is the focal point for ensuring that participants submit audit reports and for resolving any findings in those reports. The contracting officer's responsibilities... OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Post-Award...
Full Text Available Le paysage est dorénavant partie prenante des politiques publiques locales, souvent affiché au cœur même du projet de territoire. Cependant le débat reste largement ouvert dès lors qu’il s’agit de préciser à quoi « sert le paysage » et de lui associer une/des valeurs particulières, susceptibles de porter et de légitimer la problématique paysagère au cours du montage du projet. Ce texte part du constat que deux termes sont de manière récurrente associés au paysage, le patrimoine et, plus récemment, le bien commun, et se propose d’interroger cette orientation du discours sur le paysage. La pratique et le cadre juridique français, tendent à enfermer le paysage dans un registre avant tout patrimonial, privilégiant une logique de protection. L’expression de bien commun pose question : est-ce un équivalent de patrimoine, une facilité de langage portée par la mode, ou un apport innovant qui permet de réinterroger la place du paysage dans le débat et les méthodes d’intervention? Revenant sur les cadres théoriques de la réflexion sur les biens communs et sur sa diffusion actuelle dans l’ensemble des sciences sociales et environnementales, ce texte cherchera à identifier ce qu’elle peut apporter à la compréhension de la place du paysage dans les projets, en mettant notamment l’accent sur la question de l’accessibilité et de la négociation.The landscape is now part of local public policies, often displayed at the very heart of territorial projects. But the debate remains wide open when it comes to specifying what should be the use of “landscape" and to determine with which particular value, in order to legitimize the thematic of landscape in the building of the territorial project. This text is based on the observation that two notions are consistently associated with landscape: heritage and, more recently, common good. We propose to examine the effect of these notions on the contemporary discourses
Deasy, Conor; Cronin, Marina; Cahill, Fiona; Geary, Una; Houlihan, Patricia; Woodford, Maralyn; Lecky, Fiona; Mealy, Ken; Crowley, Philip
There are 27 receiving trauma hospitals in the Republic of Ireland. There has not been an audit system in place to monitor and measure processes and outcomes of care. The National Office of Clinical Audit (NOCA) is now working to implement Major Trauma Audit (MTA) in Ireland using the well-established National Health Service (NHS) UK Trauma Audit and Research Network (TARN). The aim of this report is to highlight the implementation process of MTA in Ireland to raise awareness of MTA nationally and share lessons that may be of value to other health systems undertaking the development of MTA. The National Trauma Audit Committee of the Royal College of Surgeons in Ireland, consisting of champions and stakeholders in trauma care, in 2010 advised on the adaptation of TARN for Ireland. In 2012, the Emergency Medicine Program endorsed TARN and in setting up the National Emergency Medicine Audit chose MTA as the first audit project. A major trauma governance group was established representing stakeholders in trauma care, a national project co-ordinator was recruited and a clinical lead nominated. Using Survey Monkey, the chief executives of all trauma receiving hospitals were asked to identify their hospital's trauma governance committee, trauma clinical lead and their local trauma data co-ordinator. Hospital Inpatient Enquiry systems were used to identify to hospitals an estimate of their anticipated trauma audit workload. There are 25 of 27 hospitals now collecting data using the TARN trauma audit platform. These hospitals have provided MTA Clinical Leads, allocated data co-ordinators and incorporated MTA reports formally into their clinical governance, quality and safety committee meetings. There has been broad acceptance of the NOCA escalation policy by hospitals in appreciation of the necessity for unexpected audit findings to stimulate action. Major trauma audit measures trauma patient care processes and outcomes of care to drive quality improvement at hospital and
Cotter, S; McKee, M; Barber, N
OBJECTIVE--To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN--Questionnaire census survey. SETTING--All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS--462 hospital pharmacies. MAIN MEASURES--Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital management and teaching status, educational level and specialisation of pharmacists, and perceived availability of resources. RESULTS--416 questionnaires were returned (response rate 90%). Pharmacists contributed to medical audit in 50% (204/410) of hospitals, pharmacy audit in 27% (108/404), and clinical audit in only 7% (29/404). Many pharmacies (59% (235/399)) were involved in one or more types of audit but few (4%, (15/399)) in all three. Participation increased in medical and pharmacy audits with trust status (medical audit: 57% (65/115) trust hospital v 47% (132/281) non-trust hospital; pharmacy audit: 34% (39/114) v 24% (65/276)) and teaching status (medical audit: 58% (60/104) teaching hospital v 47% (130/279) non-teaching hospital; pharmacy audit 30% (31/104) v 25% (68/273)) and similarly for highly qualified pharmacists (MPhil or PhD, MSc, diplomas) (medical audit: 54% (163/302) with these qualifications v 38% (39/103) without; pharmacy audit: 32% (95/298) v 13% (13/102)) and specialists pharmacists (medical audit: 61% (112/184) specialist v 41% (90/221) non-specialist; pharmacy audit: 37% (67/182) v 19% (41/218)). Pharmacies contributing to medical audit commonly provided financial information on drug use (86% 169/197). Pharmacy audits often concentrated on audit of clinical pharmacy services. CONCLUSION--Pharmacists are beginning to participate in the critical evaluation of health care, mainly in medical audit. PMID:10132456
Full Text Available Following the bankruptcy of large firms (Enron, Parmalat, WorldCom due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.
Full Text Available The efficiency of financial audit within an entity can be made by applying sampling statistical techniques. International auditing standards offer the possibility to test only part of financial information of an entity by means of different sampling techniques. The article is a rhetorical and practical speculation regarding the methodology and the possibility to apply a statistical survey of series in the research of documents and accounting records.
The thesis examines how the auditing of journal entries can detect and prevent financial statement fraud. Financial statement fraud occurs when an intentional act causes financial statements to be materially misstated. Although it is not a new phenomenon, financial statement fraud has attracted much publicity in the wake of numerous cases of financial malfeasance (e.g. ENRON, WorldCom). Existing literature has provided limited empirical evidence on the link between auditing journal entrie...
Nir Dagan; Yossi Tobol
We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax payers are divided into (at most) two groups. Those with income up to a certain level evade a small amount of taxes ...
Full Text Available be accident or incident history; input into major maintenance or upgrading; changes in traffic or usage patterns; at regular time intervals or in response to complaints from the public (in this order). Checklists The current guidelines caution against... the shortening of the checklists that are provided, but does not restrict the road safety auditor to make extensive use of knowledge or prior experience to carry out the audit. Respondents are largely in agreement that road safety audits should...
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
This discussion paper resulted in a publication in Auditing: A Journal of Practice & Theory (2013). Volume 32(1), pages 1-31. Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows us to investigate the conditions under which individuals decide to init...
This goal of this project was to develop cyber security audit and attack detection tools for industrial control systems (ICS). Digital Bond developed and released a tool named Bandolier that audits ICS components commonly used in the energy sector against an optimal security configuration. The Portaledge Project developed a capability for the PI Historian, the most widely used Historian in the energy sector, to aggregate security events and detect cyber attacks.
Mouchet, François; Véra, C.; Brémond, Philippe; Devidas, A.; Sellin, Bertrand
Dans deux villages de l'Aïr (République du Niger), les auteurs ont trouvé une prévalence globale de #Schistosoma haematobium$ de 24,1 % à Timia et de 43,5 % à El Meki. A El Meki, la distribution des prévalences par tranche d'âge est conforme à celle habituellement rencontrée ; elle est maximale dans la tranche d'âge 5-14 ans et plus élevée chez les hommes que chez les femmes. A Timia, la prévalence est particulièrement faible chez les jeunes garçons scolarisés, ceci semble lié à l'application...
Full Text Available A partir d’une revue de littérature nous faisons ressortir des éléments d’analyse des systèmes d’information géographique pour la participation publique (SIGPP. Les théories qui ont été ébauchées ou mobilisées concernent la communication et l’apprentissage collectif, la négociation et la médiation, les représentations et les processus cognitifs, l’exclusion et la politique de la connaissance. L’émergence d’applications web composites (geo-mashups fournit une base technique sur laquelle l’évolution des SIGPP peut s’appuyer, avec une prolifération de neogéographes amateurs qui mettent à l’épreuve nos théories et nous oblige à les redéfinir.
L’économie du savoir, adoptée dans les politiques scientifiques publiques du Québec et du Canada, propose une science orientée vers la rentabilité et l’innovation commercialisable. Aucun débat public ne permet de savoir si ce virage vers la nouvelle science correspond aux valeurs et positions de la société québécoise, ni de s’interroger sur les risques de nuisance au bien commun et de violation de l’intégrité scientifique que pourrait entraîner cette proximité entre science et commerce. Ce te...
Lauri, Handolin; Olli, Kiviluoto
The European Union Forces Operation République Démocratique du Congo in the Democratic Republic of the Congo in 2006 was the first operation planned and conducted solely by the European Union Forces. The Finnish forward surgical team (FST) was deployed for 4 months in Kinshasa, the capital of the Democratic Republic of the Congo. Because of the peacekeeping nature of the operation, the surgical workload was light and the total number of patients treated by the FST was 12. However, there is an obvious need to establish similar surgical assets in future operations. The lessons and experiences regarding the variables in the composition of the FST (mobility, surgical ability, staffing, patient care, physical stability, environmental adaptation, and independence) are discussed in the present article. The major future challenges are to resource the FST units optimally to remain light and easily deployable and to maintain the effectiveness of the unit during nonclinical periods.
Theresia Woro Damayanti
Full Text Available Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.
Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.
Holm, Claus; Zaman, Mahbub
Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...... a shift in discourse from 'adding value' to one about enhancing 'audit quality. Examining stakeholder views on audit quality as represented in the responses to the FRC (2006) consultation paper, we analyse the extent to which respondents - audit firms, professional bodies and investors - considered...... the FRC proposals sufficient for addressing concerns about audit quality. We find both professional bodies' and audit firms' responses reflect an underlying concern with protecting the profession. Impression management and legitimacy played a central role in the post-Enron attempt to codify audit quality...
George Silviu CORDOȘ
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.
Zhang, Yu (Elli); Hay, David; Holm, Claus
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...... evidence for loss of independence of mind or loss of independence of appearance as a result of providing non-audit services....
Rinehart, Robert E.
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.
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.
Buuren, van J.P.; Koch, C.K.; Nieuw Amerongen, van C.M. (Niels); Wright, A.M.
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
H. Kubra Kandemir
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.
De Reu, Paul; Van Diem, Mariet; Eskes, Martine; Oosterbaan, Herman; Smits, Luc; Merkus, Hans; Nijhuis, Jan
Objective. To investigate the feasibility of nationwide perinatal mortality audits in the Netherlands. Study design. Over a one-year period, data for all cases of perinatal mortality were collected. Six perinatal audit panels of professionals within perinatal care investigated and classified causes
Full Text Available Overall progress recorded in contemporary society, has increased at the same time the aspirations and expectations of the population, marked by phenomena which are based on the financial policy of the Executive. Of course, for the legislature to know the financial activity carried out by the Executive Board, in each State was established a Supreme Audit Institution (SAI, whose independence is guaranteed by the Constitution, as it is in Germany, or by law, as is the case of the United Kingdom. The variety of powers of supreme audit, is the result of various economic areas, each demonstrations through specific activities and suitable approaches to organizational cultures, which gives them their distinct identities. The work is conducted under the public responsibility with an emphasis on developing and improving continuously audit methodologies to present best practices. The two supreme institutions operate according to an annual plan of action which includes financial audit or regularity and performance auditing actions, and additional Federal Court of Audit of Germany practice preventive control institutions contained in its area of activity. By tradition, the role of supreme consists of the evaluation as regards the legality and regularity of financial management and accounting, but since the 80's but it was noticeable trend internationally to audit performance or "value for money" (United Kingdom, since the latter refers to the essence of the problem and is the final attainment of the envisaged at the time of allocation of resources. The topic researched is distinguished by originality, marked being the fact that a area so important as that of external public audit is least known works, and I wish to point out the vacuum bibliographic Supreme Audit Institutions experience in the international arena and beyond. Research methodology consists in the evaluation of resources in the area, using foreign literature. For the study of the subject of
“Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES
“Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES
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...... Member States, but for certain countries like Denmark, there will be greater effects on the future provision 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...
Full Text Available Instead of emphasize the "primacy of planning" in management process marketing control should be viewed as an activity that counterbalances marketing planning and strategy, and not as a "post hoc" adjunct to the planning function. Rather, it is a separate marketing function, which by continuously checking on the validity of plans, provides time and flexibility to an organization. Therefore, in this view, marketing planning and control are counterbalances processes which are performed simultaneously. The essence of feedback control is a measurement of the actual and desired states after action has been taken, and a subsequent correction of activities. In feedforward control the activities are corrected by predicting whether current activities would lead to desired states. The single most important reason why feedforward control is different from feedback control is that its use of information is prognostic. While feedback control tries to solve problems that have occurred, feedforward control tries to discover problems waiting to occur. It is also important to distinguish between financial non-financial and multiple control. Financial control of marketing activities involves control of sales revenue, profitability and return on marketing investment (ROMI. Non-financial control of marketing activities consists of control market share, customer satisfaction, customer loyalty, brand equity and customer equity. Key components of multiple control marketing activities are control of efficiency, effectiveness and marketing audit. Marketing performance measures have moved in three consistent directions over the years: from financial to non-financial output measures, from output to input measures and from undimensional to multidimensional measures.
... reimbursements contain information that is supported by the books and records from which the basic financial... additional audits. Such additional audits include economy and efficiency audits, program results audits, and...
Ruth Osaretin Urhoghide
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.
Kiertzner, Lars; Thinggaard, Frank
that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees.......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...
Thinggaard, Frank; Kiertzner, Lars
that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... international findings of a positive association between other fees and audit fees. ......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...
Ronald H Mynhardt
Full Text Available Ukrainian association with EU forces the implementation of some EU Directives and Regulation acts in Ukrainian audit market. One of the key issues for compliance with the EU principles is the presence of competition in the market. This paper provides new empirical evidence on the concentration in Ukrainian audit market. The use of different methods to measure market competitiveness: (i traditional measurements of market competition (Hirschman Index, Lerner Index, Comprehensive concentration index, Entropy Index etc. to examine market concentration; (ii a multivariate regression analysis with dummy variables and Kruskal-Wallis test to confirm the hypothesis about market heterogeneity; allows to show that Ukrainian audit market has quasi-competitive character and is characterized by a high level of regional market concentration. To stimulate competition some policy implications are proposed in this paper. Among them are: cancellation of restrictive covenants for some market participants, promotion of integrity tendering practices in attracting auditors to perform tasks on the principles of transparency and openness; increasing the effectiveness of the Antimonopoly Committee of Ukraine regulatory activities in audit sphere; development of local audit practice.
Ramsay, A D
The principles behind medical audit are straightforward, and histopathology departments are not exempt from the increasing requirement for audit in hospitals throughout the United Kingdom. Participation in a local audit scheme can offer more direct benefits than those which may be achieved by participation in a diagnosis based external quality assurance system, but the two are not incompatible. Histopathology Departments should establish their own system, developing an audit strategy for their particular laboratory and obtaining funding in advance. The experience gained from Southampton would suggest that such local systems are best kept fairly straightforward, so that they can be managed readily and do not become too onerous. Individual departments should institute a forum for presenting the results of their audit, and should consider how they might go about correcting any inadequacies detected by their system. It is also important for a department to decide on the extent up which their findings are to be disseminated more widely, in particular to the administration and managerial staff of their institute. Images PMID:2045491
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board
Sebahattin Demirkan; Nancy Chun Feng; Natalia Mintchik; Mikhail Pevzner; Gregory Sierra
On January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality...
Dr. Harib Al Amimi, President of UAE's State Audit Institution, stated that allocating an independent structure for the organization emphasized leadership's interest in enhancing the Supreme Audit Institution's (SAI...
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.
Le rôle de la sphère publique en réseau pour ce qui est de favoriser la participation citoyenne et l'action collective dans la région arabe. Les technologies en réseau, comme Internet, les médias sociaux et les téléphones mobiles, servent de plus en plus à faire circuler les nouvelles et l'information et à organiser l'action ...
Wasmer, Etienne; Woll, Cornelia
Sciences Po develops an interdisciplinary research program for the evaluation of public policies (in French: Laboratoire interdisciplinaire d’évaluation des politiques publiques, LIEPP), based on four founding units: Department of Economics, Centre de Sociologie des Organisations, Centre d’Etudes Européennes and Observatoire Sociologique du Changement. Its aim is to be (1) independent and non-partisan to ensure its credibility, (2) international to learn from experiences in other countries, a...
Hasanbeigi, Ali; Price, Lynn
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.
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.
Full Text Available IEEE802.11 wireless wireless networks have security issues that are vulnerable to a variety of attacks. Due to using radio to transport data, attackers can bypass firewalls, sniff sensitive information, intercept packets and send malicious packets. Security auditing and penetration testing is expected to ensure wireless networks security. The contributions of this work are analyzed the vulnerability and types of attacks pertaining to IEEE 802.11 WLAN, performed well known attacks in a laboratory environment to conduct penetration tests to confirm whether our wireless network is hackable or not. WAIDPS is configured as auditing tool to view wireless attacks, such as WEP/WPA/WPA2 cracking, rouge access points, denial of service attack. WAIDPS is designed to detect wireless intrusion with additional features. Penetration testing and auditing will mitigate the risk and threatening to protect WALN.
Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.
Raben, D; Mocroft, A; Rayment, M
European guidelines recommend the routine offer of an HIV test in patients with a number of AIDS-defining and non-AIDS conditions believed to share an association with HIV; so called indicator conditions (IC). Adherence with this guidance across Europe is not known. We audited HIV testing behaviour...... candidiasis. Observed HIV-positive rates were applied by region and IC to estimate the number of HIV diagnoses potentially missed. Outcomes examined were: HIV test rate (% of total patients with IC), HIV test accepted (% of tests performed/% of tests offered) and new HIV diagnosis rate (%). There were 49...... audits from 23 centres, representing 7037 patients. The median test rate across audits was 72% (IQR 32-97), lowest in Northern Europe (median 44%, IQR 22-68%) and highest in Eastern Europe (median 99%, IQR 86-100). Uptake of testing was close to 100% in all regions. The median HIV+ rate was 0.9% (IQR 0...
Popa Adriana Florina; Vilsanoiu Daniel; Dobre Florin; Stanila Oana Georgiana
This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to optimise resource allocation by focusing on higher risk areas. DSM matrix is widely used in other areas such as industrial production, design engineering and risk management. This approach is not used in financial audit so far. The financial cris...
This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and aud...
Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu
In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.
Siti Elda Hiererra
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.
an Audit as this is often asked about in interviews for jobs. Besides it is an important practice to engage in Audit in order to contribute towards delivery of quality health care in the Department. The basis of Audit is to improve bad systems, not finding bad people. Hence Clinicians should not shy away from having their work ...
Шигун, Марія Михайлівна; Гаргола, Ю. Г.
The necessity of setting qualification requirements to the experts of audit firms who are not auditors by profession but are engaged in the process of rendering audit services has been grounded. The specificity of evaluating labor-intensity while rendering audit services has been disclosed.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and corrective...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...
... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... financial management, including the financial reporting process, systems of internal controls, audit process... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...
... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...
Asseldonk, van M.A.P.M.; Velthuis, A.G.J.
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
Krivonos, Paul D.
This paper examines the International Communication Association (ICA) audit, the aim of which is to establish an integrated communication audit system and a multimethod approach to the auditing of the communication of an organization. Many of an organization's communication variables and concepts are examined so that strengths and weaknesses in…
A qualitative research approach was selected, utilising three units of analysis, and data was collected through interviews with senior audit managers at large audit fi rms in South Africa. The fi ... Key words: analytical procedures, audit process, business risk methodology, technology, non-fi nancial information, South Africa ...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit and ledger accounts. 0.141 Section... Authorizations With Respect to Personnel and Certain Administrative Matters § 0.141 Audit and ledger accounts... Justice Assistance, Research and Statistics are, as to their respective jurisdictions, authorized to audit...
... 46 Shipping 8 2010-10-01 2010-10-01 false Examination and audit. 298.37 Section 298.37 Shipping... Documentation § 298.37 Examination and audit. (a)(1) We shall have the right to examine and audit the books, records (including original logs, cargo manifests and similar records) and books of account, which pertain...
美濃, 英雄; 丸谷, 一耕; 中村, 修
The Certification Board is functioning for diffusion of ISO14001 that is a part of the environmental management system. Recently, the Certification Board is shifting from the conventional conformity audit to the effectiveness audit. Therefore, the definition of the effectiveness audit and the reality were investigated.
... will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should... available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and the...
... pay for an annual audit conducted by an independent auditor to examine its operations and books of... selection, the Administrator shall not engage any independent auditor who has been involved in designing any... final audit program. During the course of the audit, the Office of Inspector General may direct the...
Jun 30, 2013 ... the audit (McGrath, Siegel, Dunfee, Glazer and Jaenicke, 2004:39). The audit report communicates the auditor's findings to outsiders and plays a crucial role in warning financial statements users of impeding problems with the. Propensity of Unqualified Audit reports and Auditors‟ Independence in Nigeria ...
Redden, Janice; Banks, Kate
Healthcare providers should look both outside and inside their organizations to prepare for Recovery Audit Contractor (RAC) program challenges. Organizations should have the right team in place to focus on their RAC audit response. Preparation for RAC audits should include mining data to identify potential risk, automating claim filing, educating staff and physicians, and communicating to key stakeholders.
... HOMELAND SECURITY GENERAL UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments, as...
can no longer accept uncritically the conventional perspective on relationship between corporate governance and independent auditing under today‟s corporate governance. We need to reconsider the view of how how corporations and auditing should be toward rebuilding public trust, and to understand the importance of auditing in today‟s corporate governance.
... directory. 42.103 Section 42.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... audit services directory. (a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have...
... 25 Indians 1 2010-04-01 2010-04-01 false Auditing and accounting. 225.26 Section 225.26 Indians... SOLID MINERALS AGREEMENTS Minerals Agreements § 225.26 Auditing and accounting. The Secretary may... agreement. Procedures and standards used for accounting and auditing of minerals agreements will be in...
F. N. Shago
Full Text Available Complication of information security management systems leads to the necessity of improving the scientific and methodological apparatus for these systems auditing. Planning is an important and determining part of information security management systems auditing. Efficiency of audit will be defined by the relation of the reached quality indicators to the spent resources. Thus, there is an important and urgent task of developing methods and techniques for optimization of the audit planning, making it possible to increase its effectiveness. The proposed technique gives the possibility to implement optimal distribution for planning time and material resources on audit stages on the basis of dynamics model for the ISMS quality. Special feature of the proposed approach is the usage of a priori data as well as a posteriori data for the initial audit planning, and also the plan adjustment after each audit event. This gives the possibility to optimize the usage of audit resources in accordance with the selected criteria. Application examples of the technique are given while planning audit information security management system of the organization. The result of computational experiment based on the proposed technique showed that the time (cost audit costs can be reduced by 10-15% and, consequently, quality assessments obtained through audit resources allocation can be improved with respect to well-known methods of audit planning.
Gold, A.H.; Gronewold, U.; Salterio, S.E.
This paper examines how the treatment of audit staff who discover errors in audit files by superiors affects their willingness to report these errors. The way staff are treated by superiors is labelled as the audit office error management climate. In a "blame-oriented" climate errors are not
This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).
Full Text Available This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC. It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process according to the Activity-Based Costing method (ABC.
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1174.26 Section 1174.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance...
... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1183.26 Section 1183.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...
Vilena A. Yakimova
Full Text Available The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods, statistical groupings (quantitative methods and combinatory ones (complex qualitative stratifications. Grouping of accounting information for the purpose of constructing an optimal stratification and its criteria are proposed. The stratification methods are worked out and tested on the example of ABC-analysis.
Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo
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
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false May a TSP appeal a... Service Provider (tsp) and Agency Appeal Procedures for Prepayment Audits § 102-118.580 May a TSP appeal a prepayment audit decision of the GSA Audit Division? (a) Yes, the TSP may appeal to the Civilian Board of...
This report addresses the DCMA Santa Ana District Office. DoD Directive 7640.2, "Policy for Follow-up on Contract Audit Reports," February 12, 1988, as amended August 16, 1995, implements OMB Circular A-50...
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.
Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.
Chnar Abdullah Rashid
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.
Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341
Malleshi, Suchetha N; Joshi, Mahasweta; Nair, Soumya K; Ashraf, Irshad
Clinical audit is a quality improvement process that aims to improve patient care through a systematic review of care against explicit criteria. It is a cyclic and multidisciplinary process which involves a series of steps from planning the audit through measuring the performance to implementing and sustaining the change. Although audit contains some facets of research, it is essential to understand the difference between the two. Auditing can be done right from the record maintaining, diagnosis and treatment and postoperative evaluation and follow-up. The immense potential of clinical audit can be utilized only when open-mindedness and innovativeness are encouraged and evidence-based work culture is cultivated. PMID:23559939
Gantz, Stephen D
The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistent
L. VAN DE VELDE; I. DE BEELDE
This paper investigates the link between audit and non-audit fees and company characteristics that can be observed in the financial statements: size of the client, complexity and business risk. Data on 83 listed companies in Belgium partly confirm the literature. The relation between fees and variables such as sales, total asses, solvency and the existence of losses agree with previous literature. For liquidity, return on assets and the ratio current assets/total assets, there are differences...
García Carretero, Miguel Ángel; Novalbos Ruiz, José Pedro; Martínez Delgado, José Manuel; O'Ferrall González, Cristina
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.
Holm, Claus; Thinggaard, Frank
In the first theoretical paper on joint audits, Deng et al. predict that the audit fees for joint audits will be lower than those from single audits. However, the prediction depends on the combination of audit firms involved in the joint audit and on their technology efficiency as well...... as on the liability involved. This paper is the first to empirically test the predictions. Our findings from Denmark do not indicate any general difference in audit fees when two audit firms – regardless of combination and technology efficiency – conduct the statutory audit compared to a single Big audit firm....... The results indicate the existence of fixed coordination costs in joint audits. We do, however, find higher audit fees in Big-Small joint audits when the Small audit firm has a share of less than 25 per cent. This may reflect free-riding concerns....
Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fictitious paper applicants whose qualifications can be made identical across groups. However, Heckman and Siegelman (1993) show that group differences…
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY EMPLOYMENT OF FOREIGN WORKERS IN THE UNITED STATES Labor Certification Process for Temporary Agricultural Employment in the...
... ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES ADMINISTRATION OF ENGINEERING AND DESIGN RELATED... contracts or subcontracts for engineering design services, the audit shall be performed to test compliance..., administration, reporting, and contract payment and the indirect cost rates shall not be limited by any...
... 7 Agriculture 11 2010-01-01 2010-01-01 false Audit requirements. 1703.108 Section 1703.108 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108...
Goldhaber, Gerald M.
After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…
Holt, Jeffrey W.
The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.
... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 249.18 Section 249.18 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of State...
... employee of the institution or any affiliate of the institution. (b) Committees of large institutions. The... engagement letters. (1) In performing its duties with respect to the appointment of the institution's independent public accountant, the audit committee shall ensure that engagement letters and any related...
... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b... the awards were made. (b) The auditor shall determine and report on whether: (1) The recipient has an... that may have a direct and material effect on Federal awards. (c) The recipient shall make the auditor...
0CH-5102) ..................................... 20 *DoD Purchasing Office Organization and Staffing (0CH-P007) ..................... 20 *Waivers of...Reform (FAIR) Act. (G. Stephenson/(703) 604-9332) *DoD Purchasing Office Organization and Staffing (0CH-P007). The primary audit objective is to
Background. In July 2014, the Intensive Care Unit (ICU) at the University Teaching Hospital of Butare (CHUB) implement- ed a new daily nursing flow sheet. The use of a detailed flow sheet assessment had never been implemented as a care modality in the ICU at CHUB. In October 2014, a documentation audit tool was ...
... whether: (1) The recipient has an internal control structure that provides reasonable assurance that it is... 10 Energy 4 2010-01-01 2010-01-01 false Audits. 600.316 Section 600.316 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements for...
Laing, Gregory Kenneth
There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…
van Hillo, Rutger; Weigand, Hans; Espana, S; Ralyte, J; Souveyet, C
Advancements in information technology, new laws and regulations and rapidly changing business conditions have led to a need for more timely and ongoing assurance with effectively working controls. Continuous Auditing (CA) and Continuous Monitoring (CM) technologies have made this possible by
... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14... AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE QUALITY ASSURANCE AND CERTIFICATION REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA...
Because of the importance of communication between the internal auditors and the audit committee, the paper addresses issues such as planning discussions with internal auditors, analysis and conclusions as a result of communication, questionnaire models for the addressed areas and planning the meetings with external auditors.
Studnicki, James; Saywell, Robert
A modified Payne process and the JCAH intermediate outcome medical audits were applied to 6,980 cases in eight diagnostic categories within 22 hospitals, representing 1,321 attending physicians. The effects of item specificity, total number of items, outcome versus process indicators, and item weights on measurement characteristics of audit…
Full Text Available Energy audit is one of the first tasks to be performed in the accomplishment of an effective energy cost control program. To obtain the best information for a successful energy audit, the auditor must make some measurements during the audit visit. One of the tools that primarily used in audit visit is the portable Power Quality Analyzers (PQA for measuring single to three-phase lines with a high degree of precision and accuracy. It is utilized for monitoring and recording power supply anomalies. For most survey applications, changing currents makes it mandatory for data to be compiled over a period of time with enormous amount of electricity data. Hence, this paper proposed a Business Intelligence approach that can facilitate the auditor to quickly analyze the PQA data. There are five Key Performance Indicators (KPI to be displayed for analyze in form of dashboard. The method that uses to construct the dashboard is classification and association rules with the help of orange dataminer tools. Classification method is utilized to display the data distributions by frequency on a bar chart. Once we got the frequent sets, they allow us to extract association rules among the item sets, where we make some statement about how likely are two sets of items to co-occur or to conditionally occur. The result of this paper is a dashboard of five scorecards, namely unbalanced voltage, unbalanced currents, voltage harmonic, currents harmonic, and power factor.
Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.
Contract audits aimed at reducing information asymmetry are frequently used in imperfect markets such as defence procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows us to investigate the
Correlation statistics with the aid of Statistical Package for Social Sciences version 18. The result ... especially in the area of fraud detection and made that the responsibility of management. According to them ... systems in order to narrow the audit expectation gap, however, the actual level of fraud and financial damages ...
Full Text Available Human language technologies (HLT) can play a vital role in bridging the digital divide and thus the HLT field has been recognised as a priority area by the South African government. The authors present the work on conducting a technology audit...
... of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN...'s review upon request. The cost of these audits shall be considered a part of nutrition services and...
De International Standards on Auditing (ISAs) vormen een stevige bundel. Te stevig volgens vele beroepsbeoefenaren. Zij hebben moeite het overzicht te houden in het regelwoud dat de accountancy omgeeft. Want naast de ISAs – hier te lande Controle- en Overige Standaarden (COS) geheten – hebben zij in
Full Text Available The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment
Marius POPA; Mihai DOINEA
The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment
Bryce, Elizabeth Ann; Scharf, Sydney; Walker, Moira; Walsh, Anne
Health care workers' compliance with infection control practices and principles is vital in preventing the spread of disease. One tool to assess infection control practice in clinical areas is the infection control audit; however, many institutions do not approach this in a systematic fashion. Key features of the infection control audit were identified by the infection control team and developed into a standardized format for review of clinical areas. The audit incorporates a review of the physical layout, protocols and policies, knowledge of basic infection control principles, and workplace practice review. Over the last 13 years, the infection control unit has completed 17 audits involving 1525 employees. Four-hundred-one staff members have filled out questionnaires that assessed their understanding of standard precautions. A total of 257 recommendations have been made, and 95% of these have been implemented. The majority of recommendations address separation of clean and dirty supplies, hand hygiene compliance, hand hygiene signage, proper use of barriers, and environmental cleaning. The infection control audit is an opportunity to implement changes and to introduce remedial measures in collaboration with various departments and services. A standardized approach to the audit allows benchmarking of practices across the institution and enhances standards of care.
Full Text Available The main objective of this paper is to realize a comparative study regarding the theory and practice of financial audit in Ro mania and Spain. To achieve this goal, we performed a documentary research of the main papers in this area and of the applicable regulations research that allowed us to identify convergences and differences as concerns the financial audit in Romania and Spain. There are many divergences, on different levels: the perimeter of regulations, the conditions for becoming a financial auditor, but also regarding the evolution of the financial audit markets, the mandatory limits for auditing the financial statements, etc. Although Spain has a longer tradition in the area of financial audit, in Romania, there were also conducted financial audit missions in accordance with the international audit standards since the recognition of this activity, in 1999.
Heß, Benjamin; Stefani, Ulrike
In the ongoing discussions on audit regulation, the key issues of auditor independence and a high level of audit market concentration have become apparent. However, there is the concern that regulations intended to improve auditor independence (i.e., restrictions regarding the joint supply of audit and non-audit services, audit firm rotation, joint audits, etc.) might further increase audit market concentration. We address this issue with an empirical analysis. Based on a cross-country study ...
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.
fariborz rahimnia; mahdi najafi siahroodi
Regarding to some probable fluctuations in brand performance during its life cycle, in different periods of time a precise audit of brand healthy performance should be performed. Numerous evidences show that attention paid to brand audit by most local businesses is not sufficient and there is not any effective tool for brand audit. In this line, the aim of this research is three sided. The first goal is to describe brand audit and its indicators. The second is to audit Homa hotel brand perfor...
Fedaa Abd Almajid Sabbar Alaraji
Full Text Available The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.
The 1st application of the marketing audit concept to a CSM project was implemented in Egypt's Family of the Future (FOF) contraceptive social marketing program in 1982. The audit defined the basic mission of the FOF as one of assisting the government in achieving its long range family planning goals. The stated FOF objectives are as follows: to create an awareness or an increase in demand for family planning services, particularly among the lower socioeconomic strata in urban Egypt; to establish and maintain a reliable supply mechanism to make FOF products more readily acceptable and available from pharmacies; and to consolidate the CSM operations and services first in the greater Cairo area and then expand to other urban areas in Egypt. The core strategy of the FOF incorporates several elements, including intensive media based advertising and personal promotion to promote the concept of family planning and to educate the general public about contraceptive alternatives. FOF product prices are considerably lower than commercial prices. Dr. Alan R. Andreasen, who conducted the audit on behalf of the FOF technical assistance contractor, noted that the FOF is growing rapidly and stated that the audit recommendations were intended to help FOF management. Dr. Andreasen conducted interviews with all the senior personnel at FOF and met with various specialized staff members such as the Public Relations Manager. Dr. Andreasen noted that at the time of the audit the FOF could claim major accomplishments in creating an awareness of the need for family planning and in product sales. From the time products were launched in 1979 through 1981 condom sales increased 260%. Foaming tablet sales increased more than 320% and IUD sales increased nearly 330%. The introduction of the Copper 7 IUD accounted for 35% of the growth of IUD sales in 1981. Couple years of protection (CYP) provided by all products increased from 45,533 in 1979 to 190,831 in 1981, an increase over 300%. The
Full Text Available In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organisational aspects of banking audit, the “auditable” character of some banking elements etc. and on the tipology of audit reports of credit institutions (Audit Report to the General Meeting of Shareholders, Additional Report to the Audit Committee of the credit institution, Reports to banking supervisors and Transparency report of auditor. The paper analyses for 27 European states the way in which banking auditors report on the conformity of the credit institution with organisational regulatory rules, regulatory requirements, financial reports to supervisors or special reports to supervisors. The conclusions bring to the foreground major normative changes in the area of the European credit institutions, through reforming strategies of banking audit, through a gradual and an inscreasingly restrictive progress of audit activities and of independence requirements, rotation of auditors, reporting and transparency of credit institutions.
Full Text Available The aim of this paper is to investigate transparency report (TR disclosure and determinants of TR delay, using Croatian listed companies and audit firms who audited Croatian listed companies in 2015. TR disclosure is measured using the TR index whereas the TR delay is measured as the number of days between the financial year-end and the publication date of the TR by an audit firms. We first analyzed the position and difference between audit firm indicators and types of audit firm using the following: number of certified auditors, number of employees, average net salary, total revenue, net profit, net working capital, total assets, total capital and financial ratio. Second, we used the TR index to determine the existence of TR elements and whether the audit firm made a disclosure. Finally, we used multiple regressions for modelling the TR delay as a function of the following variables: number of certified auditors, number of audits per year, return on assets and the TR index. Our results indicate that based on the TR index only 32% audit firms are transparent. Furthermore, the TR delay is shorter when audit firms have a greater number of certified auditors and a higher TR index, i.e. when audit firms incorporate more elements into the TR.
Stefanic, A. M.; Molina, L.; Vallejos, M.; Montano, G.; Zaretzky, A.; Saravi, M., E-mail: firstname.lastname@example.org [Centro Regional de Referencia con Patrones Secundarios para Dosimetria - CNEA, Presbitero Juan Gonzalez y Aragon 15, B1802AYA Ezeiza (Argentina)
This work was performed in the frame of a Coordinated Research Project (CRP) with IAEA whose objective was to extend the scope of activities carried out by national TLD-based networks from dosimetry audit for rectangular radiation fields to irregular and small fields relevant to modern radiotherapy. External audit is a crucial element in QA programmes for clinical dosimetry in radiotherapy, therefore a methodology and procedures were developed and were made available for dose measurement of complex radiotherapy parameters used for cancer treatment. There were three audit steps involved in this CRP: TLD based dosimetry for irregular MLC fields for conformal radiotherapy, dosimetry in the presence of heterogeneities and 2D MLC shaped fields relevant to stereotactic radiotherapy and applicable to dosimetry for IMRT. In addition, a new development of film-based 2D dosimetry for testing dose distributions in small field geometry was included. The plan for each audit step involved a pilot study and a trial audit run with a few local hospitals. The pilot study focused on conducting and evaluation of the audit procedures with all participants. The trial audit run was the running of the audit procedures by the participants to test them with a few local radiotherapy hospitals. This work intends to provide audits which are much nearer clinical practice than previous audits as they involve significant testing of Tps methods, as well as verifications to determinate whether hospitals can correctly calculate dose delivery in radiation treatments. (author)
Full Text Available Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act effectively? The answer is not unique, but will be made based on economic theory and systematic methodological principles that lead to certain, multiple positive effects on a long-term perspective.Looking at the dynamics of the business environment every manager will set a secondary objective in addition to maximizing the profit of the economic entity, which consist in preparing for any type of change in the market, due to the influence of endogenous or exogenous factors.Internal audit concept is connected to the concept of management, internal audit beingdefined as an attribute of management by many specialists.
As increasing demand for organs is a challenge for transplant services worldwide it is essential to audit the process of organ donation. To address this, a national audit of potential organ donors was undertaken across hospitals with Intensive Care Units (N = 36). Questionnaires were returned on all patients (n = 2073) who died in these units from 1\\/9\\/07-31\\/8\\/08; 200 (10%) of these patients were considered for Brain Stem Testing (BST), 158 patients (79%) were diagnosed Brain Stem Dead (BSD) and 138 patients (87%) became potential donors. Consent for donation was given by 92 (69%) next of kin and 90 potential donors (65%) became organ donors. There was no evidence of a large number of potential organ donors being missed. Recommendations included completion of BSTs on all appropriate patients, development of support on BST, referral of all BSD patients to the Organ Procurement Service; enhanced co-ordination within hospitals and sustained information\\/education campaigns.
Full Text Available In the recent years, as a result of globalization, internet and IT progress, the outsourcing of IT services has seen an exponential growth. As a result more and more companies decide to outsource, partially or totally, their IT services. Nevertheless, the outsourcing process exposes both clients and service providers to a series of risks that can seriously affect their activities. Managing these risks by improving the quality and efficiency of internal control has made the ITO audit a necessary component for all the companies involved in this process. The goal of this paper is to identify analyze and map the influence areas of ITO risks in order to suggest a series of objectives for ITO audit.
Jackson, K.A.; Hochberg, J.G.; Wilhelmy, S.K.; McClary, J.F.; Christoph, G.G.
This paper discusses management issues associated with the design and implementation of an automated audit analysis system that we use to detect security events. It gives the viewpoint of a team directly responsible for developing and managing such a system. We use Los Alamos National Laboratory`s Network Anomaly Detection and Intrusion Reporter (NADIR) as a case in point. We examine issues encountered at Los Alamos, detail our solutions to them, and where appropriate suggest general solutions. After providing an introduction to NADIR, we explore four general management issues: cost-benefit questions, privacy considerations, legal issues, and system integrity. Our experiences are of general interest both to security professionals and to anyone who may wish to implement a similar system. While NADIR investigates security events, the methods used and the management issues are potentially applicable to a broad range of complex systems. These include those used to audit credit card transactions, medical care payments, and procurement systems.
Holm, Claus; Steenholdt, Niels
firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. Sensible measures are needed by educators in order to (1) chose teaching methods matching prerequisite skills among a heterogeneous student body...... by Robert M. Gagné (1984). An instrument was developed to measure differences regarding learning outcomes in the context of an auditing course by posing a broad set of questions testing declarative knowledge and a broad range of intellectual skills from conceptual understanding to the use of higher......-order-rules. This paper presents data collected in 1999-2000 including 75 graduate students representing both types of schema. The study provides evidence, which confirms an interrelationship between declarative and procedural knowledge in auditing. The hypotheses are tested by traditional ANOVAs, and have been confirmed...
Ertl-Wagner, B; Steinbrucker, S
Quality management (QM) cannot be successfully implemented and performed without audits. The PDCA (Plan-Do-Check-Act) cycle is the core component of QM systems. In this cycle an audit represents the crucial step "check". Audits verify whether the performed actions and their results conform to the requirements. It is especially important to verify whether the principles of QM are omnipresent and fully implemented in a department or institution. The announcement of an audit may cause mixed feelings or even anxiety among the personnel to be audited. Without previous information and training the audit may be perceived as an act of control and intrusion into departmental affairs. The colleagues often fear sanctions if lapses are found or consider the audit to be a cross-examination. However, an audit is rather meant to be a helpful aid and a chance to continuously improve the departmental QM system by means of a constructive communication among colleagues. In the year 2009 the European Commission published guidelines for the performance of clinical audits in medical radiology, including diagnostic radiology, nuclear medicine and radiation therapy (Council Directive 97 / 43 / EURATOM). The aim is an optimal protection of the individual from the hazards of ionizing radiation and the directive expects radiological departments to perform clinical audits in accordance with national procedures.
Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fictitious paper applicants whose qualifications can be made identical across groups. However, Heckman and Siegelman (1993) show that group differences in the variance of unobservable determinants of productivity can still generate spurious evidence of discrimination in either direction. This paper ...
Hospital, New Zealand. O. J. N. Jennings. M.MED. (O.&G.), ~C.O.G. (SA), M.R.N.l.C.O.G. ... The Cape Province was the only province in South Africa to audit and publish perinatal mortality (PNM) rates by geographical area. Table I shows the Eastern Cape, with. Port Elizabeth as its capital, as one of the areas with the.
The Department of Energy is responsible for developing a system for the transportation and storage of spent nuclear fuel generated by utility companies. To carry out this responsibility, the Department of Energy established the Office of Civilian Radioactive Waste Management (Waste Management Office). The Waste Management office began development of a series of new shipping casks to transport the spent fuel. The purpose of this audit was to review the current development status of the cask designs; compare the original milestone dates to current milestone dates; and review the program funds that have been used to date on the development of these casks. The Office of Inspector General audited the cask development program in 1987. The audit report (DOE/IG-0244), recommended that program management establish minimum criteria that each cask must meet to qualify for further development funding. Our followup audit found that this recommendation had not been adequately implemented. As a result, the Waste Management office will spend an estimated $143 million on the cask development program and receive only two cask designs that were originally scheduled to cost $26 million. Moreover, it is not certain, at this time, whether those two cask designs will eventually receive the Nuclear Regulatory Commission certification. Historically, the program has experienced slippage in milestone dates and steady increases in total cost. Management generally agreed with our current recommendations to establish formal contingency plans to counter further delays, develop current baselines and schedules in sufficient detail to adequately control cask development schedules and costs, and reevaluate the current status of the casks under development for the purpose of justifying further development. Management has proposed actions to correct the milestone date slippages and continued growth in the total cost of the program.
M. N. Volkova; P. V. Samoilov; E. A. Shubina; S. S. Salamova
The introduction of international sanctions and the formation of intense competition among companies in the Russian market and the related need to assess their risk of reputation that directly affect the value of the goodwill of the company is very important. The article presents the main reputational risks Russian enterprises, which need to be analyzed in the course of the audit. The definition of "reputational risk", which is a challenge due to the problems associated with certain norms of ...
Ann C. Wilkie; Ryan E. Graunke; Camilo Cornejo
School cafeterias are a significant source of food waste and represent an ideal opportunity for diverting food waste from landfills. In this study, cafeteria waste audits were conducted at three Florida schools. Food waste comprised the largest fraction of school cafeteria waste streams, ranging from 47% to 58%, followed by milk, paper products (tissue, milk cartons, pasteboard, paper plates, and cardboard), and plastics (plastic wrap, packaging, and utensils). Metal and glass comprised the s...
subsidies under the $35 million Mass Transportation Benefits ( MTB ) program in FY 2007. After conducting an in-depth examination of pertinent documentation...the auditors determined that 32,500 of 41,000 participants in the MTB program were probably ineligible to receive mass transit subsidies and were...should be a model for the kind of aggressive audit work that needs to be applied to high-dollar weapons and support contracts. The MTB program, by
Fathy El Dessouky, Naglaa
Au cours de la derniere decennie, les modes de la gouvernance ont pris place dans un contexte totalement different de celui qu'ils avaient auparavant. Les gouvernements modernes se rendent compte qu'ils perdent de plus en plus leur capacite a elaborer et a gerer les changements d'une maniere autonome. Ainsi, les fonctions et les activites traditionnellement accomplies exclusivement par le gouvernement engagent de nos jours une gamme d'acteurs etatiques et non etatiques. A l'encontre du concept traditionnel de l'Etat controleur, la gouvernance contemporaine est ainsi devenue moins une question d'offre de service et davantage une gestion indirecte des reseaux de politique publique. Dans cette entreprise, les gouvernements contemporains, cherchant plus d'information, de soutien et de legitimite en matiere de formulation des decisions, ont besoin d'etablir des relations avec les divers groupes d'interet qui, a leur tour, voulaient plus de promotion et de protection en faveur de leurs interets a travers leur implication au processus de l'elaboration et de la mise en oeuvre des politiques publiques. Ainsi, l'approche des reseaux de politique publique represente aujourd'hui un courant considerable au sein du champ d'analyse des politiques publiques. Toutefois, les preoccupations des chercheurs pour cette approche, dans le domaine des politiques energetiques a des fins environnementales, semblent recentes, et les etudes realisees sont encore trop peu nombreuses. Au Canada, au debut des annees 1990, le gouvernement ainsi que plusieurs groupes d'interets, des differents secteurs energetique, industriel et environnemental, ont commence a intensifier leurs efforts pour s'attaquer au probleme du changement climatique d'origine energetique, genere surtout par le secteur de l'industrie. Au cours de la derniere decennie, la question touchant plutot le sujet du developpement energetique durable represente le plus important domaine des politiques publiques ayant surgi recemment dans
Le premier chapitre présente les fondements théoriques relatifs au marketing, marketing des services et notamment le marketing bancaire.dans le deuxiéme chapitre seront développées les notions de base du concept d'information et celui de systéme d'information et puis le systéme d'information marketing.le troisiéme chapitre pratique présente une étude de cas auprés des banques publiques Algériennes.
Maday, J.H. Jr.
My first encounter with a quality assurance auditor is reminiscent of an old Dodge commercial. You remember? The old sheriff, masked in mirrored sunglasses, paunch hanging over his gun belt, prophesying, ``You`re in a heap o` trouble boy!`` Well, my auditor could have been kin to the sheriff; they had the same posture, attitude, and mirrored sunglasses. Plus, my auditor wore a black leather vest and sported a ``Buffalo Bill`` goatee. While certainly memorable, both gentlemen were far from pleasant. I`m fairly certain that the compliance auditor of old deserved this perceived association with his law enforcement counterpart. Both believed in enforcing the letter of the law, or their interpretations of it. Neither seemed capable of exercising interpretive powers, but instead relied on winning through intimidation, possibly with an eye toward claiming some version of a monthly Quota Award. Is the auditor of today any better perceived? Because this ``first encounter of the worst kind`` made a lasting impression on me, I have dedicated considerable time and effort trying to avoid being perceived as another sheriff when I conduct audits. In my auditing career, I am determined to capitalize on each opportunity to turn negative situations, as experienced by the auditee, into meaningful opportunities for improved performance. I want to treat the auditee the way I want to be treated when I am being audited. (author)
Full Text Available A road safety audit is a formal analysis that seeks to guarantee that an existing or future road fulfills optimal safety criteria, conducted by a team of experts who se members are independent of the road project. It can be carried out in one, several or all of the stages of the project (planning, design, construction, before opening the road to traffic, and operation. The development and implementation of a road safety audit process is one of the strategies that have been applied in Mexico in recent years to reduce road accidents and their associated consequences. The objective of this work is to present the procedures that have been developed and applied in Mexico, as well as the benefits and problems that have been encountered. The application of those procedures to a specific case is also shown. Emphasis is made in the audit of high ways in the operation stage, which is the type that greater application and development has had in Mexico.
High speed of processing massive audit data is crucial for an anomaly Intrusion Detection System (IDS) to achieve real-time performance during the detection. Abstracting audit data is a potential solution to improve the efficiency of data processing. In this work, we propose two strategies of data abstraction in order to build a lightweight detection model. The first strategy is exemplar extraction and the second is attribute abstraction. Two clustering algorithms, Affinity Propagation (AP) as well as traditional k-means, are employed to extract the exemplars, and Principal Component Analysis (PCA) is employed to abstract important attributes (a.k.a. features) from the audit data. Real HTTP traffic data collected in our institute as well as KDD 1999 data are used to validate the two strategies of data abstraction. The extensive test results show that the process of exemplar extraction significantly improves the detection efficiency and has a better detection performance than PCA in data abstraction. © 2010 Springer-Verlag.
Jatinder P. Singh
Full Text Available In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA” and whether his/her role is moving away from the mechanized attester of tangible evidence to the one exercising a substantively judgmental function in a holistic assessment of the values ascribed to be fair by the entity’s management” are tested. These hypotheses are tested on the basis of an analysis of the statutory provisions, the pronouncements of accounting and other regulatory bodies and accounting norms and theories. After setting forth the research objectives and the hypotheses, the necessity of the FVA is reviewed and the underlying philosophy is analyzed. Impediments in performing audits of fair-value-based measurements are then identified and the US auditing standards and their international counterparts are touched upon. Finally, some safeguards and precautions for the auditor in an audit of fair-value measurements are presented.
NĂSTASIE MIHAELA – ANDREEA
Full Text Available General research area of this article is the impacts of social audit in human resources management, in full compliance with the identification of social risks that may threaten the proper functioning of the economic entity. An essential tool used in human resource management is social audit, which provides a balance between the economic entity's financial results and its social results. Social audit is at the same time, an instrument of leadership and management interference in internal audit and financial audit and pursues an economic entity management capacity on the part of human problems and on the other hand the social problems generated by a continuously changing environment. This article is part of a broader research and through it we tried to address a topical issue, ie the impact of social audit and its consequences on economic and financial development level of economic entities.
Josep García Blandón
Full Text Available The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. In addition, the Paper clearly states that more research is needed regarding the effects of long audit tenures on independence. In this article, we have replicated the research by Ruiz-Barbadillo, Gómez-Aguilar, and Biedma (2005 about the effects of audit firm tenure on independence with more updated data. However, unlike them, we have performed panel data estimations instead of pooled regression. Our approach allows for a better control of individual unobserved heterogeneity, thus reducing potential problems caused by omitted variable bias. While Ruiz-Barbadillo et al. reported an unexpected positive effect of tenure on the likelihood of audit qualifications, we do not show any significant effect of tenure on the opinion of the audit report. Our results are robust to various sensitivity analyses.
Chiraz Ben Ali
Full Text Available This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this agency conflict has been rarely studied, as the most commonly assumed agency conflict occurs between managers and shareholders. Using an audit fee model derived from Simunic (1980, we study the impact of the nature of controlling shareholders on audit fees in French listed firms. Our results show: (1 a negative relationship between audit fees and government shareholdings; (2 a positive relationship between audit fees and institutional shareholdings; and (3 no relationship between audit fees and family shareholdings. These results illustrate the mixed effects of the nature of ownership on audit fees.
Peter J. Best
Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for â€˜red flagsâ€™, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.
Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .
Full Text Available The internal audit area of application differs according to management needs and demands, as well as the structure and the size of a company. Besides examination of bookkeeping information, law synchronization check, criminal action and mistakes discoveries, internal audit is more and more directed towards risk management process in order to respond to the demands of uncertain business and to secure adequate business decisions making for management. This paper examines the role of internal audit in companies' risk management that is represented in examination and evaluation of risk management processes, with the aim of decreasing risk to an acceptable level for a company. Besides that, internal audit can support the management in configuration and establishing more efficient, improved risk management process. In order to ensure independence and objectiveness of internal audit operation, activities and responsibilities of management and internal audit are clearly defined.
Huskyes, E.; O?connor, K.
In consultation with key agencies and stakeholders, the Marine Institute is drafting a Development Strategy for the marine/water-based tourism and leisure sector for the period 2007-2013. Preparation and research for this has involved the completion of a Water-based Tourism and Leisure Product Audit. The Institute worked in collaboration with Royal Haskoning, spatial planning consultants, and Kevin O’Connor, Donegal County Council, to complete the audit. The objective of the audit is to syste...
Feuillet, T.; Charreire, H; C. Roda; Ben Rebah, M.; Mackenbach, JD; Compernolle, S; Glonti, K.; Bárdos, H; Rutter, H; Bourdeaudhuij, I. de; McKee, M; Brug, J; Lakerveld, J.; Oppert, JM
Virtual audit (using tools such as Google Street View) can help assess multiple characteristics of the physical environment. This exposure assessment can then be associated with health outcomes such as obesity. Strengths of virtual audit include collection of large amount of data, from various geographical contexts, following standard protocols. Using data from a virtual audit of obesity-related features carried out in five urban European regions, the current study aimed to (i) describe this ...
Abdullah Al Fahad
Full Text Available Abstract-The growing complexity of the current market environment needs a more systematic evaluation process that how organizational marketing performance deals with the dynamic market. This paper point out the benefit of marketing audit to deals with systematic evaluation of plans objectives strategies activities and organizational structure as well as marketing staff. Recent study has portrayed a broader conceptualization of effectiveness of using marketing audit. Through this paper we want to bring into focus the broad and different aspects of marketing audit that can help the organization its strength and weakness. The paper suggests that marketing audit should use as a mechanism to evaluate the entire marketing system.
Tara Ioan Gheorghe
Full Text Available The European funds are committed to improving the economic and financial state of the eastern European countries. Therefore they have to be performing spent. The financial audit has an extremely important duty from this point of view. In Romania case there are some particularities which are, at the same time, the possible ways to improve the financial audit activity as well. The vital thing among them is to improve the independence of the financial audit and to take in account the necessary report between internal and external audit. A proposal is made here.
Drljaca, D. P.; Latinovic, B.
This paper intent is to analyse different aspects of information system audit and to synthesise them into the feasibility study report in order to facilitate decision making and planning of information system audit process. The TELOS methodology provides a comprehensive and holistic review for making feasibility study in general. This paper examines the use of TELOS in the identification of possible factors that may influence the decision on implementing information system audit. The research question relates to TELOS provision of sufficient information to decision makers to plan an information system audit. It was found that the TELOS methodology can be successfully applied in the process of approving and planning of information system audit. The five aspects of the feasibility study, if performed objectively, can provide sufficient information to decision makers to commission an information system audit, and also contribute better planning of the audit. Using TELOS methodology can assure evidence-based and cost-effective decision-making process and facilitate planning of the audit. The paper proposes an original approach, not examined until now. It is usual to use TELOS for different purposes and when there is a need for conveying of the feasibility study, but not in the planning of the information system audit. This gives originality to the paper and opens further research questions about evaluation of the feasibility study and possible research on comparative and complementary methodologies.
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.
This document contains the findings identified during the routine environmental audit of Ames Laboratory, Ames, Iowa, conducted September 12--23, 1994. The audit included a review of all Ames Laboratory operations and facilities supporting DOE-sponsored activities. The audit`s objective is to advise the Secretary of Energy, through the Assistant Secretary for Environment, Safety and Health, as to the adequacy of the environmental protection programs established at Ames Laboratory to ensure the protection of the environment, and compliance with Federal, state, and DOE requirements.
... reimbursements contain information that is supported by the books and records from which the basic financial... additional audits. Such additional audits include economy and efficiency audits, program results audits, and...
of the importance of scepticism in new audit regulation are expected to make the auditors´ decisions by interpreting principles more restrictive, or direct in conformity with prescriptive regulation, whereas the importance of professional judgement is diminishing by independence threats and reporting decisions...... with threats of self evaluations by second engagements for an audit client. By a big audit client they take the complexity of the new audit process into account. And they do more often report critical findings in compliance with regulation in 2005. Finally their reporting decisions are less influenced....... Furthermore, the complexity of the new audit process is likely to increase the weight of planning and reporting activities, the use of qualified resources (senior staff and State Authorized Public Accountants) and interim auditing. The approach used is questionnaire surveys in 1995 and 2005 respectively...
.... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...
Allegrini, M.; Paape, L.; D'Onza, G.; Melville, L.; Sarens, R.
Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal
Public accounting profession is a profession of public trust, as a public accountant is responsible for raising thelevel of reliability of the financial statements of the company, so that the public obtain information reliablefinancial reporting as a basis for decision making. With the financial case that afflicts many participatingcompanies involving public accountants, public accountants must consider making audit quality it produces.Because of the good quality audit audited report will be ...
G. SARENS; I. DE BEELDE
This study investigates to what extent audit committees feel uncomfortable about risk management and internal control, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of professions literature. Four case studies reveal that audit committees need comfort with respect to the control environment. Thanks to their internal position, their familiarity with the company, and their position close to people across the company, interna...
Paulo Roberto da Cunha
Full Text Available The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX of 2002 was created the PCAOB to conduct inspections of audit firms. For this, we developed the research applying content analysis in PCAOB inspections reports in the period 2010-2012. The inspection reports have audit disabilities, showing the nature and gravity. Data were analyzed and categorized based on the SOX (2002 and studies Roybarck (2006 and Church and Shefchik (2012. Categories of procedures and conducts inspections, common defects related to U.S. GAAP and audit deficiencies were used. The results indicate that the deficiences identified have been decreasing over time, compared with previous studies. The information presented in the reports indicate greater detail for american companies. The findings show that over time the audit firms are getting a better quality, with less disability. It is believed that this procedure performed by the PCAOB can contribute to audit quality, since audit firms mention that consider and review the audits and inspections of PCAOB auditing in their planning.
Filippi, Veronique; Brugha, Ruairi; Browne, Edmund; Gohou, Valerie; Bacci, Alberta; De Brouwere, Vincent; Sahel, Amina; Goufodji, Sourou; Alihonou, Eusebe; Ronsmans, Carine
This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco. A range of feasibility indicators are presented which measured the implementation and frequency of audit activities, the quality of participation, adherence to the planned protocol for the near-miss audits, the quality of audit discussions and the sustainability of the project. Although the principles of the audit approach were well accepted and implemented everywhere, near-miss audits appeared most successful in first referral level hospitals. Contextual factors that determine the successful implementation of near-miss audit include staff finding adequate time for audit activities, financial incentives to groups rather than individuals, involvement of senior staff and hospital managers, the ease of communication in smaller units, the employment of social workers for the incorporation of women's views at audits, and the strength of external support provided by the research team. The poor quality of information recorded in case notes was recognized everywhere as a deficiency, but did not present a major obstacle to effective case reviews. Ownership and leadership within the hospital, more easily achieved in the first-level referral hospitals, were probably the most important determinants of successful implementation. Sustainability requires a commitment to audit from policy makers and managers at higher levels of the health system and some devolution of resources for implementing recommendations.
Sprau Coulter, Tabitha L.
Energy audits and energy models are an important aspect of the retrofit design process, as they provide project teams with an opportunity to evaluate a facilities current building systems' and energy performance. The information collected during an energy audit is typically used to develop an energy model and an energy audit report that are both used to assist in making decisions about the design and implementation of energy conservation measures in a facility. The current lack of energy auditing standards results in a high degree of variability in energy audit outcomes depending on the individual performing the audit. The research presented is based on the conviction that performing an energy audit and producing a value adding energy model for retrofit buildings can benefit from a revised approach. The research was divided into four phases, with the initial three phases consisting of: 1.) process mapping activity - aimed at reducing variability in the energy auditing and energy modeling process. 2.) survey analysis -- To examine the misalignment between how industry members use the top energy modeling tools compared to their intended use as defined by software representatives. 3.) sensitivity analysis -- analysis of the affect key energy modeling inputs are having on energy modeling analysis results. The initial three phases helped define the need for an improved energy audit approach that better aligns data collection with facility owners' needs and priorities. The initial three phases also assisted in the development of a multi-criteria decision support tool that incorporates a House of Quality approach to guide a pre-audit planning activity. For the fourth and final research phase explored the impacts and evaluation methods of a pre-audit planning activity using two comparative energy audits as case studies. In each case, an energy audit professionals was asked to complete an audit using their traditional methods along with an audit which involved them first
Full Text Available La mise en place d’une politique nutritionnelle apparaît comme une grande priorité de santé publique en France, comme dans l’ensemble de l’Europe. Outre les immenses enjeux humains, sociaux et économiques, les relations entre l’alimentation et la santé ont comme particularité : de concerner l’ensemble de la population; de reposer sur des connaissances scientifiques bien documentées; de concerner des facteurs de risque (ou de protection bien identifiés sur lesquels il est possible d’intervenir; d’avoir un impact important sur l’incidence des grandes maladies chroniques; d’impliquer, autour du consommateur, de multiples acteurs du champ de la nutrition; et d’avoir des références en termes de faisabilité. Pour toutes ces raisons, il apparaît aujourd’hui indispensable de faire, en France, de la promotion de la nutrition et de l’activité physique, un grand « programme national nutrition-santé », impliquant l’ensemble des acteurs concernés et disposant des moyens à la hauteur de ses ambitions. C’est la conclusion du groupe de travail ayant rédigé le rapport « Pour une politique nutritionnelle de santé publique en France : enjeux et propositions », sous l’égide du HCSP.
D.P. van der Nest
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
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.
Fong, J Y M; Tan, V J H; Lee, J R; Tong, Z G M; Foong, Y K; Tan, J M E; Parolia, A; Pau, A
To evaluate the effectiveness of clinical audit-feedback cycle as an educational tool in improving the technical quality of root canal therapy (RCT) and compliance with record keeping performed by dental undergraduates. Clinical audit learning was introduced in Year 3 of a 5-year curriculum for dental undergraduates. During classroom activities, students were briefed on clinical audit, selected their audit topics in groups of 5 or 6 students, and prepared and presented their audit protocols. One chosen topic was RCT, in which 3 different cohorts of Year 3 students conducted retrospective audits of patients' records in 2012, 2014 and 2015 for their compliance with recommended record keeping criteria and their performance in RCT. Students were trained by and calibrated against an endodontist (κ ≥ 0.8). After each audit, the findings were reported in class, and recommendations were made for improvement in performance of RCT and record keeping. Students' compliance with published guidelines was presented and their RCT performances in each year were compared using the chi-square test. Overall compliance with of record keeping guidelines was 44.1% in 2012, 79.6% in 2014 and 94.6% in 2015 (P = .001). In the 2012 audit, acceptable extension, condensation and the absence of mishap were observed in 72.4, 75.7% and 91.5%; in the 2014 audit, 95.1%, 64.8% and 51.4%; and in 2015 audit, 96.4%, 82.1% and 92.8% of cases, respectively. In 2015, 76.8% of root canal fillings met all 3 technical quality criteria when compared to 48.6% in 2014 and 44.7% in 2012 (P = .001). Clinical audit-feedback cycle is an effective educational tool for improving dental undergraduates' compliance with record keeping and performance in the technical quality of RCT. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.
Vieru, Markku; Schadewitz, Hannu
This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards) affects the audit and non-audit fees paid to auditors. Prior research had evidenced that several auditee-specific properties are associated with audit fees. However, there is lack of specific knowledge on how a major accounting change affects audit and...
Institutions, Nonprofit Organizations , and Federally Funded Research and Development Centers,” nor the DCAA standard A-133 audit program contain sufficient...on our review of the DCAA Contract Audit Manual Chapter 13 “Audits at Educational Institutions, Nonprofit Organizations , and Federally Funded...Audit Manual Chapter 13, “Audits at Educational Institutions, Nonprofit Organizations , and Federally Funded Research and Development Centers (FFRDCs
Ladislav Kareš; Petra Krišková
The article dealt with institutional aspects of auditing profession, mostly their impact on international harmonization concept of auditing services. The authors of the article mention on importance and tasks of the institution - the IAASB - The International Auditing and Assurance Standards Board, by compiling of strategy of auditing services behavior and development, mostly in context of providing the auditing services. The authors mention on the IAASB priorities in this area set for period...
Full Text Available Cet article met à jour la capacité d’associations de surveillance de la qualité de l’air (AIRPARIF et l’ASPA à se constituer comme acteurs de la définition et de la mise en œuvre de la politique publique dans le domaine de la lutte contre la pollution atmosphérique. Lieux d’échanges et de confrontations entre différents milieux (industriels, associatifs, administratifs, politiques, personnalités qualifiées, les réseaux de surveillance de la qualité de l’air ont fait valoir leurs compétences et leurs savoir- faire dans la définition de leurs missions et de leurs objectifs. Leurs facultés à participer à l’élaboration d’instruments de l’action publique, comme la procédure d’information et d’alerte et l’indice de la qualité de l’air (indice atmo, attestent du rôle qu’ils ont exercé dans le management de la politique publique au cours des années qui précèdent et suivent l’adoption de la loi sur l’air et l’utilisation rationnelle de l’énergie. En définitive, l’étude des instruments de l’action publique, considérés comme des institutions, est une des méthodes pertinentes pour comprendre quelques-uns des vecteurs du changement d’une politique publique. Parmi ces vecteurs figurent les réseaux de surveillance de la qualité de l’air.This article highlights the capacity of air pollution control agencies to unite together to build coalitions advocating the formation and implementation of public policies aimed at reducing atmospheric pollution. Amongst the various settings for exchange and confrontation (within the industry, associations, politics, advisory boards, networks of air pollution control agencies have asserted their skills and expertise in the promotion of their missions and objectives. Their ability to participate in the development of tools for public action, such as information and alerte procedures and the air quality index (atmo index, attest to the role they play in
Kitronza, Panda Lukongo
Introduction Le but de cette étude est de mettre en évidence les facteurs de risques professionnels liés aux conditions de travail. Méthodes Cette étude qualitative basée sur les entretiens de groupe a été réalisée par une équipe pluridisciplinaire dans l'industrie textile de la région du Est de la RDC; comprenant un médecin de travail, un médecin de santé publique, un toxicologue, deux infirmiers du centre hospitalier de l'usine, un représentant du comité d'hygiène et un technicien de prévention. La démarche méthodologique a consisté en des entretiens en groupe, des observations et visites guidées de lieux de travail de l'entreprise. Résultats Dans la culture du coton, les effets d'une forte exposition aux pesticides peuvent entraîner des intoxications aiguës, chroniques et voire le décès. Les autres risques sont les accidents de travail, les maladies professionnelles, les troubles psychologiques. Dans l'industrie, les travailleurs sont exposés aux risques liés à l'empoussiérage des fibres de coton, aux facteurs des risques traumatiques, physiques (bruits, vibration) et chimiques (acides forts, bases fortes, solvants et colorants minéraux), ainsi qu'aux risques psychosociaux. La pollution de l'environnement et l’écotoxicité inhérente à ces activités restent l'effet de l'usage des grandes quantités d'intrants agricoles, engrais et produits phytosanitaires. Conclusion Cette étude a permis de mettre en évidence les différents facteurs de risques auxquelles sont soumis les travailleurs textiles; ainsi que les risques environnementaux liés à cette activité. Cela est de nature à permettre la mise sur pied d'une stratégie efficace de prévention et de protection des travailleurs. PMID:25977736
Full Text Available A partir de l’étude du projet d’infrastructure de données géographiques porté par le gouvernement bolivien (GeoBolivia, cet article propose d’examiner l’héritage, en matière d’information géo-environnementale, dont dispose le pays après vingt ans d’organisation « par projet » et « à distance » de l’action publique. Le « projectorat » d’où partait la Bolivie dans les années 2000 et que connaissent nombre des marges du Sud globalisé, s’exprime sur le terrain par la prolifération de projets de développement non coordonnés et financés depuis l’extérieur par des acteurs internationaux. Je propose ici d’étendre la notion de « projectorat » au processus de production d’une géoinformation segmentée et non ré-appropriable au-delà de la logique des projets. Ainsi, Geobolivia tente de dépasser les limites de ce système et de capitaliser l’information existante en produisant une infrastructure nationale permettant à la fois un « contrôle social » de l’information géographique existante et une vision d’ensemble – une géographie de l’information géo-environnementale – sur les vides et les lacunes en matière de production de cette information. La capacité de l’IDG GeoBolivia à contribuer à une régulation et à une re-distribution « post-néolibérale » de cette information, de même que les contradictions d’une telle entreprise, sont examinées à la lumière de la notion de gouvernementalité proposée par Foucault.
Office of Inspector General (ED), Washington, DC.
An audit was conducted to determine whether the U.S. Department of Education had implemented adequate management controls to administer the Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) in accordance with legislative, regulatory, and internal administrative requirements. The focus was on the fiscal year 2000 grant…
Al Sohaibani, Mazen; Al Malki, Assaf; Pogaku, Venumadhav; Al Dossary, Saad; Al Bernawi, Hanan
Context: To determine how current anesthesia team handless the identification of surgical anaesthetized patient (right patient). And the check of blood unit before collecting and immediately before blood administration (right blood) in operating rooms where nurses have minimal duties and responsibility to handle blood for transfusion in anaesthetized patients. Aims: To elicit the degree of anesthesia staff compliance with new policies and procedures for anaesthetized surgical patient the blood transfusion administration. Settings and Design: Setting: A large tertiary care reference and teaching hospital. Design: A prospective quality improvement. Elaboration on steps for administration of transfusion from policies and procedures to anaesthetized patients; and analysis of the audit forms for conducted transfusions. Subjects and Methods: An audit form was used to get key performance indicators (KPIs) observed in all procedures involve blood transfusion and was ticked as item was met, partially met, not met or not applicable. Statistical Analysis Used: Descriptive statistics as number and percentage Microsoft excel 2003. Central quality improvement committee presented the results in number percentage and graphs. Results: The degree of compliance in performing the phases of blood transfusion by anesthesia staff reached high percentage which let us feel certain that the quality is assured that the internal policy and procedures (IPP) are followed in the great majority of all types of red cells and other blood products transfusion from the start of requesting the blood or blood product to the prescript of checking the patient in the immediate post-transfusion period. Conclusions: Specific problem area of giving blood transfusion to anaesthetized patient was checking KPI concerning the phases of blood transfusion was audited and assured the investigators of high quality performance in procedures of transfusion. PMID:25886107
Morton, Neil S; Errera, Agata
A prospective audit of neonates, infants, and children receiving opioid infusion techniques managed by pediatric acute pain teams from across the United Kingdom and Eire was undertaken over a period of 17 months. The aim was to determine the incidence, nature, and severity of serious clinical incidents (SCIs) associated with the techniques of continuous opioid infusion, patient-controlled analgesia, and nurse-controlled analgesia in patients aged 0-18. The audit was funded by the Association of Paediatric Anaesthetists (APA) and performed by the acute pain services of 18 centers throughout the United Kingdom. Data were submitted weekly via a web-based return form designed by the Document Capture Company that documented data on all patients receiving opioid infusions and any SCIs. Eight categories of SCI were identified in advance, and the reported SCIs were graded in terms of severity (Grade 1 (death/permanent harm); Grade 2 (harm but full recovery and resulting in termination of the technique or needing significant intervention); Grade 3 (potential but no actual harm). Data were collected over a period of 17 months (25/06/07-25/11/08) and stored on a secure server for analysis. Forty-six SCIs were reported in 10 726 opioid infusion techniques. One Grade 1 incident (1 : 10,726) of cardiac arrest occurred and was associated with aspiration pneumonitis and the underlying neurological condition, neurocutaneous melanosis. Twenty-eight Grade 2 incidents (1 : 383) were reported of which half were respiratory depression. The seventeen Grade 3 incidents (1 : 631) were all drug errors because of programming or prescribing errors and were all reported by one center. The overall incidence of 1 : 10,000 of serious harm with opioid infusion techniques in children is comparable to the risks with pediatric epidural infusions and central blocks identified by two recent UK national audits (1,2). Avoidable factors were identified including prescription and pump programming errors
Full Text Available The article discusses the features of the technological audit performing in the companies of oil and gas sector of Russian economy. To measure the innovations quality level the scale was developed based on the Theory of Inventive Problem Solving and the theory of technological structures. Figures of the innovations quantity by levels, volume and quality of the innovative portfolio are offered for assessment the innovative portfolio quality. The method was tested on an example of oil and gas transporting enterprises. The results of the comparative analysis of innovative portfolio are shown.
The Model Audit is a free technical assistance resource for voluntary use by utilities. The manual contains procedures for customer interviews, residence inspections, and cost and saving calculations. Data forms, calculation aids, weather and other data, and a section on presenting results to the customer are included. This revision incorporates updates issued on the original February 1980 version: improved calculational procedures for cooling load, replacement air conditioners, solar domestic hot water, thermosiphon air panels, sunspaces, and new procedures for several state-added measures.
Arena, Marika; Jeppesen, Kim Klarskov
This article aims to analyze the rise of practice variations in public sector internal auditing (IA), giving special attention to the role of agents’ embeddedness in multiple institutional arrangements. IA's trends of development and the characteristics of the public sector context, in fact, make...... IA inherently subject to multiple institutional forces that interact with the system of values and beliefs of individual internal auditors. The empirical analysis, which relies on case study methodology, highlights the inherent tensions associated with the changing role of IA and shows how different...
Nõuetele vastavuse kontrollist ja hinnangu andmisest auditeeritava organisatsiooni infosüsteemile. Äririski hindamisest ning töökohtade vastavusest ohutus- ja ergonoomianõuetele. Lisad: IS auditi protsess; Hea ja piisava katvusega IS audit koosneb järgmistest osadest; Mida annab IS audit firma tippjuhile
Gynaecological critical incidents. An audit of current gynaecological practice at Kalafong hospital over a six months period: research article. ... Critical incidents were collected at the daily audit meeting. Results: The Dept of Gynaecology at Kalafong ... Conclusion: The system is usable. It became clear that a better database ...
Maternal mortality audit in a tertiary health institution in Nigeria: Lessons from direct causes and its drivers. ... Materials and Methods: It was a prospective audit of all consecutive maternal deaths in the hospital over a three-year period. ... Possible strategies to improve health financing and referral system are proffered.
This article reports on records management findings emanating from performance audits conducted by the Office of the Auditor General (OAG) at selected offices covering the financial years 2003-04 to 2007-08. The performance audits were conducted at the Ministryof Trade and Industry (MTI), Kgatleng Land Board (KLB), ...
Many have argued that internal audit plays a pivotal role in enhancing corporate performance in organizations (Oseni, 1994 and Lav, 2004).This is the focus of this paper, using Nigerian recapitalized banks as a reference point. This paper empirically evaluates the relationship between internal audit and corporate ...
We found that effective internal audit helps in the strategy evaluation and control process in the organizations we studied. Our conclusion is that, the effective performance of internal audit is crucial for management to be able to evaluate and control strategy in modern organization. SOPHIA: An African Journal of Philosophy ...
Paape, L.; Commandeur, H.R.; Pijl, van der G.
Dit artikel behandelt enkele resultaten van vier casestudies naar de gevolgen van de invoering van corporate governance regelgeving voor internal audit in de afgelopen tien jaar. Internal audit staat in de belangstelling en lijkt aan belang te winnen. Bij de vier organisaties is nagegaan hoe het zit
Background: The new University of Gondar enrolled surgeons for post graduate training in November 2003. A new surgical curriculum was designed in partnership with the Leicester Gondar Link. Admissions to the Department of Surgery over twelve months were subject to audit. The objectives of the audit study were to ...
... evaluation. The purpose of the financial reporting is to monitor the status of project funds. The audit... contain procedures regarding technical, business, and financial reporting and auditing requirements to... project goals. The purpose of the business reporting is to monitor project performance against the Program...
... Program shall contain procedures regarding technical, business, and financial reporting and auditing... performance against the Program's mission as required by the Government Performance and Results Act (GPRA) mandate for program evaluation. The audit standards to be applied to ATP awards are the “Government...
... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Post-approval product audit. 7.310 Section 7.310 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR TESTING, EVALUATION... Post-approval product audit. Upon request by MSHA but not more than once a year, except for cause, the...
... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Post-approval product audit. 7.50 Section 7.50 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR TESTING, EVALUATION, AND... product audit. Upon request by MSHA, but no more than once a year except for cause, the approval-holder...
Full Text Available As organizations have become more complex and sophisticated to meet future demands, the reliance on audit results as a ground for proper decision-making is amplified. It is usually believed that ordinary moral sensibility, along with good example of more experienced colleagues, will be sufficient to safeguard ethical side of the business. However, the evaluation on audit quality is a rather difficult to conduct because researchers are not in position to monitor in vivo how an audit is carried out. Therefore, the influence of audit team competence becomes crucial to judge about quality audit results. Auditor technical skills are important and they can be measured and tracked. On the other hand, personal ethical skills remain mainly hidden although their influence may bias quality audit results. The paper deals with various aspects of influences that may jeopardize objectivity of quality audit results, including the relations between the team leader and the team member whose joint performance may also generate adverse effects on final audit result.
... 29 Labor 4 2010-07-01 2010-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE UNIFORM ADMINISTRATIVE... Financial Administration § 1470.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...
King, E; Shekaran, L; Muthukrishnan, A
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.