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Sample records for audition publique mulhouse

  1. Strasbourg, Colmar, Mulhouse : les programmes de bains municipaux en Alsace au début du XXe siècle. Une politique volontaire d’hygiène publique

    OpenAIRE

    Triboux, Patrice

    2015-01-01

    Les premières années du XXe siècle voient se concrétiser à Colmar, Strasbourg et Mulhouse trois importants programmes de bains municipaux avec bassins de natation et bains médicinaux dans la lignée des programmes de bains déterminés en Europe centrale et en Allemagne à la charnière des XIXe et XXe siècles. Les piscines qui y sont conçues dans une perspective de non-mixité participent alors d’un projet sanitaire et social global à visée hygiéniste, en cette période où l’Alsace est encore Reich...

  2. Organic Matter of the Mulhouse Basin, France: A synthesis

    NARCIS (Netherlands)

    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.

    1993-01-01

    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.

  3. Audit

    OpenAIRE

    1991-01-01

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

  4. Evaluation of socio-spatial vulnerability of citydwellers and analysis of risk perception: industrial and seismic risks in Mulhouse

    Science.gov (United States)

    Glatron, S.; Beck, E.

    2008-10-01

    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.

  5. Réunion publique HR

    CERN Document Server

    CERN. Geneva

    2010-01-01

    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...

  6. Auditing Orthopaedic Audit

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-01-01

    INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change. PMID:18828963

  7. Chapitre 4. L’assistance publique

    OpenAIRE

    Crom, Jean-Pierre Le

    2015-01-01

    Des différentes formes de protection sociale, l’assistance publique, qui apparaît encore souvent comme une forme subsidiée de la charité, est certainement l’une des plus méconnues. À ce jour, il n’existe pas d’étude globale de ce secteur de la protection sociale obligatoire, mais non contributive. Depuis quelques années, l’intérêt porté à l’histoire de l’assistance est cependant manifeste. Les travaux pionniers de Didier Renard sur les relations entre assistance et assurance, celui de Christi...

  8. Judicial Auditing.

    OpenAIRE

    Spitzer, Matt; Talley, Eric

    2000-01-01

    This paper presents a simple framework for analyzing a hierarchical system of judicial auditing. We concentrate on (what we perceive to be) the two principal reasons that courts and/or legislatures tend to scrutinize the decisions of lower-echelon actors: imprecision and ideological bias. In comparing these two reasons, we illustrate how each may yield systematically distinct auditing and reversal behaviors. While auditing for imprecision tends to bring about evenhanded review/reversal, audit...

  9. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  10. STATUTORY AUDIT AND PERFORMANCE AUDIT

    OpenAIRE

    Suciu Gheorghe

    2012-01-01

    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 statut...

  11. HSE auditing

    Energy Technology Data Exchange (ETDEWEB)

    Herwaarden, A.J.F. van; Sykes, R.M.

    1996-12-31

    Shell International Exploration and Production (SIEP) commenced a programme of Health Safety and Environmental (HSE) auditing in its Operating Companies (Opcos) in the late 1970s. Audits in the initial years focused on safety aspects with environmental and occupational aspects being introduced as the process matured. Part of the audit programme is performed by SIEP auditors, external to the Opcos. The level of SIEP-led audit activity increased linearly until the late 1980s, since when a level of around 40 Audits per year has been maintained in roughly as many companies. For the last 15 years each annual programme has included structured audits of all facets of EP operations. The frequency and duration of these audits have the principle objective of auditing all HSE critical processes of each Opco`s activity, within each five-year cycle. Durations vary from 8-10 days with a 4 person team to 18-20 days with a 6-8 person team. Each audit returns a satisfactory or unsatisfactory rating based on analysis of the effectiveness of the so-called eleven principles of Enhanced Safety Management (ESM) required to be applied throughout the Group. Independence is maintained by the SIEP audit leader, who carries ultimate responsibility for the content and wording of each report, where necessary backed-up by senior management in SIEP. These SIEP-led audits have been successful in the following areas: (1) Provision of early warning in areas where facilities integrity or HSE management was likely to be compromised. (2) Aiding the establishment of an internal HSE auditing process in many Opcos. (3) Training, through participation in audits, not only auditors, but also prospective line managers in the effective management of HSE. With the recent introduction of HSE Management Systems (HSE-MS) in many Opcos, auditing is now in the process of controlled evolution from ESM to HSE-MS based.

  12. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  13. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

    Government audit is called public audit. The objective of government audit is for discharge of public accountability. Scopes of government audit are financial audit and performance audit too from differ business audit. The performance statement by government has to prepare for performance audit. External auditors audit the performance audit. Scope of performance audit is 3Es (Economy, Efficiency, Effectiveness).

  14. Internal audit

    OpenAIRE

    Topor, Peter

    2011-01-01

    Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance o...

  15. Audit Committees

    OpenAIRE

    2009-01-01

    We have produced this booklet to explain the role of audit committees as they can help to improve how an organisation is governed. In a company, an audit committee is a group of its directors whose main responsibilities are to: advise all directors about the quality of the company’s financial statements; work with the company’s external auditor; and examine the reports of the company’s internal auditor, if it employs one.

  16. Retroactive auditing

    OpenAIRE

    Wang, Xi; Zeldovich, Nickolai; Kaashoek, M. Frans

    2011-01-01

    Retroactive auditing is a new approach for detecting past intrusions and vulnerability exploits based on security patches. It works by spawning two copies of the code that was patched, one with and one without the patch, and running both of them on the same inputs observed during the system's original execution. If the resulting outputs differ, an alarm is raised, since the input may have triggered the patched vulnerability. Unlike prior tools, retroactive auditing does not require developers...

  17. Audit outsourcingu

    OpenAIRE

    Stoilov, Martin

    2009-01-01

    Diploma thesis deals with the topic of external audit of IT services outsourcing and is focused especially on application, infrastructure and support services. The thesis describes audit as an efficient tool for evaluation of third party services and defines its position in quality management inside an organization. Furthermore the thesis deals with differences in project lifecycle as described in PMBOK framework and IT Assurance Guide. The second part of the thesis describes main issues of o...

  18. Audit Schedule

    OpenAIRE

    Martinez Pinzon, Christian

    2014-01-01

    [CATALÀ] Audit Schedule és una aplicació web per a la gestió d'auditories al sector de l'aviació privada. Realitzada amb Salesforce per a l'empresa Puck Solutions S.L. [ANGLÈS] Audit Schedule is a web application for managing aduits of the private aviation sector. Performed with Salesforce for the Puck Solutions S.L. company.

  19. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  20. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

    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...

  1. Siawise Audit

    OpenAIRE

    Raro, Bruno Daniel da Silva

    2015-01-01

    Intitulada SIAWISE AUDIT, esta dissertação pretende apresentar o desenvolvimento de uma aplicação informática com o mesmo nome, e o conceito que esta defende e de que forma pode simplificar e reduzir o trabalho dos seus utilizadores. O SIAWISE AUDIT surge da necessidade de modernizar, informatizar e acelerar o processo de auditoria de conformidade legal prestado pela empresa acolhedora e mentora do projeto – a SIA. Sucintamente, o projeto visava a implementação de uma aplica...

  2. Ville et santé publique au Japon

    Directory of Open Access Journals (Sweden)

    Takano Takehito

    1996-04-01

    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 ...

  3. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

    The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the ...

  4. The Impact of Audit Fee on Audit Quality in UK

    OpenAIRE

    NI, MENGLU

    2012-01-01

    This thesis investigates the effect of audit fees on audit quality. Audit fees include the normal audit fees and abnormal audit fees. This paper examines how the audit quality proxy by the magnitude of absolute discretionary accruals associated with the abnormal audit fees that we focused on. Through our research, we found that the abnormal audit fees are negatively related to the discretionary accruals. And the sign of the abnormal audit fees will determine the level of audit quality. The AB...

  5. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  6. Audit of Financial Statement

    OpenAIRE

    Černá, Helena

    2011-01-01

    The goal of the work is the audit of financial statement of the selected subject and suggestions to improve process of audit and accounting to display the reality fair and accurately. The process of audit is simplified for small firms. Theoretic part is dedicated to laws and regulations, which are obligatory for audit, and technical literature for audit. In the second practical part, audit procedures for real company financial statement verification are implemented. This part is divide...

  7. 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

    Directory of Open Access Journals (Sweden)

    Carpentier B.

    2006-11-01

    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

  8. Performing of quality audits

    International Nuclear Information System (INIS)

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

  9. la république batave et le 18 brumaire

    OpenAIRE

    Jourdan, Annie

    2006-01-01

    Au lendemain de la prise de la Bastille, les patriotes bataves s’engagent aux côtés de la France pour prôner les idéaux de liberté, d’égalité, de fraternité. Bien souvent sur place, ils rêvent d’exporter la Révolution dans leur pays. Ce sera chose faite en janvier 1795. Pourtant, au mois de mai suivant, la francophilie s’est déjà fortement estompée. Les querelles se succèdent alors entre les deux alliés, entre autres à propos des ingérences de la France dans les affaires de la République sœur...

  10. Chapitre V. L’épuration des fonctions publiques

    OpenAIRE

    Bergère, Marc

    2015-01-01

    L’usage du pluriel dans le titre de ce chapitre témoigne d’une volonté d’y aborder les élus et les agents de l’État. Ce regroupement des représentants du peuple et des personnels des grands corps de l’État, peut-être surprenant au premier regard, trouve pourtant de nombreuses justifications. Les élus, comme les fonctionnaires, assument une mission d’encadrement administratif et/ou politique ; ils sont donc détenteurs, avec des légitimités différentes il est vrai, d’une fonction publique et d’...

  11. La République bolivarienne du Venezuela et le droit

    OpenAIRE

    Mazet, Guy

    2013-01-01

    Quel est l’état du droit dans la République bolivarienne du Venezuela à la lumière des évènements récents ? Le socialisme du xxie siècle, cher au Président Chávez, est-il compatible avec l’État de droit ? Durant ces derniers mois, on a en effet assisté à nombre de péripéties, tant au plan international qu’interne, qui nous convient à la réflexion : que signifie le retrait de la Communauté andine des Nations concomitant à l’entrée dans le Mercosur, la signature du Traité de Commerce entre les ...

  12. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

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

  13. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  14. Internal Audit in Practice

    OpenAIRE

    Havelík, Petr

    2011-01-01

    This thesis deals with the audit and its part is also a execution of own audit. The theoretical part is devoted to the internal audit requirements, to the basic types of the internal audits and other significant characteristics of this discipline, as is especially the code of ethics and the basic methodology of the performing of internal audit. Are also taken into account the specific requirements of the state administration, because the practical part of this thesis deals with the practical ...

  15. Fraud and Audit

    OpenAIRE

    Hruška, Tomáš

    2013-01-01

    The first part of the thesis describes audit and its historical development. Audit is divided into two parts: internal and external audit and there are described their functions. Very important part is related to the forensic audit, which determines the second part of the thesis. Moreover the thesis is describing the auditor's responsibility and risks arising from the performance of the audit profession. The thesis also talks about the topic of ethics and its functions particular-ly in relati...

  16. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  17. Optimal Regulation of Auditing

    OpenAIRE

    Pagano, Marco; Immordino, Giovanni

    2007-01-01

    We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model can encompass collusion between clients and auditors, arising from the joint provision of auditing and consulting services: deflecting collusion requires less ambitious standards. Finally, banning the ...

  18. The Predictive Audit Framework

    OpenAIRE

    Kuenkaikaew, Siripan; Vasarhelyi, Miklos A.

    2013-01-01

    Assurance is an essential part of the business process of the modern enterprise. Auditing is a widely used assurance method made mandatory for public companies since 1934. The traditional (retroactive) audit provides after-the-fact audit reports, and is of limited value in the ever changing modern business environment because it is slow and backwards looking. Contemporary auditing and monitoring technologies could shorten the audit and assurance time frame. This paper proposes the predictive ...

  19. MANAGEMENT OF AN AUDIT ORGANIZATION AND AUDIT OF MANAGEMENT

    OpenAIRE

    ION COCHINÃ; CEZARA DOINA ARSENIE

    2012-01-01

    The paper presents various aspects of the management of audit organizations and the audit of the management within an organization. Based on a comparative study, the paper analyzes specific elements of the management of audit organizations and the performance auditing of the management teams of organizations audited. Through review of management and audit literature, the paper explains the differences between management of an audit and audit of the management of an organization.

  20. Automatic utilities auditing

    Energy Technology Data Exchange (ETDEWEB)

    Smith, Colin Boughton [Energy Metering Technology (United Kingdom)

    2000-08-01

    At present, energy audits represent only snapshot situations of the flow of energy. The normal pattern of energy audits as seen through the eyes of an experienced energy auditor is described. A brief history of energy auditing is given. It is claimed that the future of energy auditing lies in automatic meter reading with expert data analysis providing continuous automatic auditing thereby reducing the skill element. Ultimately, it will be feasible to carry out auditing at intervals of say 30 minutes rather than five years.

  1. Souci du social et action publique sur mesure

    Directory of Open Access Journals (Sweden)

    Bertrand Ravon

    2008-10-01

    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

  2. Audit Certainty, Audit Productivity, and Taxpayer Compliance

    OpenAIRE

    Alm, James; McKee, Michael

    2006-01-01

    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...

  3. Auditing, Consulting, and Audit Market Concentration

    OpenAIRE

    Christopher Bleibtreu; Ulrike Stefani

    2011-01-01

    In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market. The Commission primarily focuses on increasing auditor independence and on reducing the high level of audit market concentration. Based on a model in the tradition of the circular market matching models introduced by Salop 1979, we show that prohibiting non-audit services as a measure intended to improve auditor i...

  4. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

    Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.

  5. La communication publique dans le monde arabe. Essai d’analyse de son émergence et de son développement

    OpenAIRE

    Hammami, Sadock

    2011-01-01

    Ce texte examine l’émergence et le développement de la communication publique dans le monde arabe. L’essor de la communication publique est lié à une série de dynamiques : construction et crise de l’Etat postcolonial, transformations des organisations publiques et mutations de la sphère des médias. Situé dans son contexte sociétal, l’essor de la communication publique nous renseigne sur les changements des modes de gestion politique et sur le statut des organisations publiques dans des sociét...

  6. Attitudes to audit

    OpenAIRE

    Waters, W. H. R.; Kelly, J.; Lunn, J E

    1983-01-01

    An exercise in audit was arranged jointly by the Local Medical Committee and the Royal College of General Practitioners in the Doncaster area. This was followed up by a questionnaire enquiring about attitudes to the audit.

  7. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

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

  8. Audit Information Management System

    Data.gov (United States)

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

  9. The Audit Committee Impact

    OpenAIRE

    2005-01-01

    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...

  10. Audit Validation Using Ontologies

    OpenAIRE

    Ion IVAN; Claudiu BRANDAS; Alin ZAMFIROIU

    2015-01-01

    Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and...

  11. Interní audit

    OpenAIRE

    Samuelová, Barbora

    2011-01-01

    The diploma thesis deals with the internal audit, its function and status in a particular organization. The passages look into the development of the profession, relation to the external audit and their comparison, demands on the internal auditor, internal audit structure and the procedure itself. A part of the thesis deals thoroughly with the internal audit in connection with a risk, fraudulent conduct and the importance of the internal control. At the end of the thesis, there are some pract...

  12. Features partnership in auditing

    OpenAIRE

    V.P. Bondar

    2015-01-01

    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); familiariz...

  13. External and internal audit

    OpenAIRE

    Froňková, Hana

    2011-01-01

    Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then ...

  14. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  15. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

    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.

  16. Understanding Audit Reporting Changes: Introduction of Key Audit Matters

    OpenAIRE

    George-Silviu Cordos; Melinda-Timea Fulop

    2015-01-01

    The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB’s proposal to include a new section, Key Audit Matters (KAMs), in the audit report in order to include more information regarding the audit mission, with the aim of improving audit communication. This proposal comes after users perception of audit reporting qua...

  17. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

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

  18. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  19. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  20. Impôts en France : réunion publique le mercredi 19 mars 2014

    CERN Document Server

    CERN. Geneva

    2014-01-01

    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 ...

  1. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  2. Audit mode change,corporate governance and audit effort

    Institute of Scientific and Technical Information of China (English)

    Limei; Cao; Wanfu; Li; Limin; Zhang

    2015-01-01

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

  3. Audit Specialisation in Malaysia

    OpenAIRE

    Azham Md. Ali; Mohd. Hadafi Sahdan; Mohd. Hadzrami Harun Rasit; Teck Heang Lee

    2009-01-01

    By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific indust...

  4. Personnel Audit Process

    OpenAIRE

    Wojciech Pająk

    2012-01-01

    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 me...

  5. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  6. General methodology of auditing

    OpenAIRE

    Mirela Popescu; Alin Monea

    2003-01-01

    Although audit work, especially control testing, is generally performed by an auditor, financial auditors with appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially appropriate during financial statement audits where the work of financial auditors and auditors must be closely coordinated. In this paper, the term “auditor” should generally be interpreted as either a financial or an other auditor.

  7. Evaluation of medical audit.

    OpenAIRE

    Robinson, M. B.

    1994-01-01

    OBJECTIVE--To review current knowledge of the effectiveness of medical audit programmes as a whole and of specific interventions within these programmes, as a means of changing clinical behaviour. CRITERIA FOR INCLUSION AND EXCLUSION OF PUBLISHED REPORTS--Articles listed on Medline from 1985-92 with key words "quality assurance" or "medical audit", and "evaluation" and relevant references from these articles, and from recently published reviews and reports on medical audit, were included. Exc...

  8. The Drivers of Audit Quality

    OpenAIRE

    Bender, Ruth

    2006-01-01

    The Financial Reporting Council is charged, through the Audit Inspection Unit, with monitoring audit quality. However, ‘audit quality' is intangible, with no agreed defi nition. Although the ACCF meeting came to no unequivocal resolution, it was agreed that an overiding aspect of audit quality was the quality of the individuals conducting the audit, at all levels of the audit team. It related to their understanding of the business, their objectivity and scepticism, and their ...

  9. Optimal Auditing for Insurance Fraud

    OpenAIRE

    Georges Dionne; Florence Giuliano; Pierre Picard

    2003-01-01

    This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy. The literature has not yet developed an optimal audit policy for the scoring methodology. Our application is meant for the audit of insurance fraud but can be applied to many other activities that use the scoring approach. On the theoretical side, we show that the optimal auditing str...

  10. Radiation safety audit

    International Nuclear Information System (INIS)

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

  11. Audit Validation Using Ontologies

    Directory of Open Access Journals (Sweden)

    Ion IVAN

    2015-01-01

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

  12. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  13. Kenya : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...

  14. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    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 ...

  15. Internal Audit Classification

    OpenAIRE

    Mirela Claudia MITAC

    2007-01-01

    The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling and of process management.

  16. Lithuania : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...

  17. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  18. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  19. Cambodia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...

  20. Malawi : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....

  1. Accounting and Auditing : Romania

    OpenAIRE

    World Bank

    2008-01-01

    This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...

  2. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  3. Bangladesh : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...

  4. Mexico : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...

  5. Moldova : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    Financial reporting and auditing practices in Moldova's corporate sector are currently in a period of transition from providing for tax calculation and statistical needs to convergence with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report draws upon recent international experience in developed economies and EU accession countries...

  6. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  7. Relief Aid Carefully Audited

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In a recent interview with the national TV broadcaster CCTV,Wang Zhongxin,Director of the Social Security Audit Department at the National Audit Office,talks about the procedures that are in effect to ensure relief supplies for the Wenchuan earthquake victims reach the end users. Excerpts of

  8. Quelle place pour les vertus dans l’administration publique ?

    OpenAIRE

    Larat, Fabrice

    2014-01-01

    En se basant sur l’exemple des actions de sensibilisation aux questions d’éthique menées dans le cadre de la formation initiale des futurs hauts fonctionnaires français, cet article traite de l’intérêt qu’il y a à se référer aux vertus civiques telles qu’elles ont pu être conceptualisées dans l’Antiquité et à la Renaissance pour guider l’action publique en général et le comportement à la fois collectif et individuel de ses agents face aux défis que rencontre l’administration publique moderne....

  9. Les dépenses Publiques : quel optimum pour un bien être social ?

    OpenAIRE

    Benloulou, Salim-badreddine

    2014-01-01

    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...

  10. Edito : Des carrières publiques sous tension

    OpenAIRE

    Vergnies, Jean-Frédéric

    2013-01-01

    Nos représentations de la fonction publique ont-elles autant évolué que la fonction publique elle-même ? Les gouvernements prétendent réorganiser l'emploi public afin de le rendre plus efficace et plus mobile, notamment sous l’influence du « nouveau management public ». La gestion de l'emploi public est au cœur de la réforme de l'État : professionnalisation du recrutement et des voies de promotion, rénovation des modalités de rémunération (prime de fonctions et de résultats et bientôt intéres...

  11. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  12. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  13. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

    This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

  14. Audit result and its users

    OpenAIRE

    Shalimova Nataliya S.

    2014-01-01

    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...

  15. Cost Padding, Auditing and Collusion

    OpenAIRE

    Laffont, Jean-Jacques; Tirole, Jean

    1992-01-01

    This paper first studies how cost padding, auditing and collusion with auditors affect the power of incentive schemes in procurement and regulation. Unaudited cost padding requires fixed price contracts. Incentive schemes are more powerful under imperfect auditing than under perfect auditing and less powerful than under no auditing. The effect of collusion in auditing on the optimal power of incentive schemes is ambiguous; high-powered schemes reduce the incentive for cost padding and thus ar...

  16. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

    Auditing is introduced into a model of bank capital regulation. Deterministic and stochastic auditing strategies are studied. Contrary to intuition, auditing of bank risk should be focused on the safest banks because they hold the least amount of capital. Risky banks, which hold more capital, need to be audited less. The importance of auditing by regulators and penalties for non-compliance are discussed in light of the Basel II capital regulation proposals. Emphasis is placed on the importanc...

  17. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

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

  18. Audits of radiopharmaceutical formulations.

    Science.gov (United States)

    Castronovo, F P

    1992-03-01

    A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team. PMID:1598931

  19. TTVP Audit Database

    Data.gov (United States)

    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....

  20. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

    The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed? Internal auditors in hospitals allocate their time primarily to financial/compliance and operational types of audits, as do their counterparts. The current trend is toward more operational types of audits. In the early years of employment, staff turnover in hospitals is significantly higher than in all combined industries, often leading to internal auditors' filling other positions in the organization. Hospital staff salaries are higher than are salaries in other industries combined. Staff composition continues to reflect the growing presence of women in the field. The majority of internal auditing directors believe that their salaries are fair, would recommend internal auditing as a career position, and are treated as valued consultants in the organization.

  1. Recovery Audit Program

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Recovery Audit Programs mission is to identify and correct Medicare improper payments through the efficient detection and collection of overpayments made on...

  2. 7 CFR 1773.8 - Audit date.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.8 Audit date. (a) The annual... change the as of audit date is obtained, in writing, from RUS. (1) A borrower may request a change in...

  3. Communication of Audit Risk to Students.

    Science.gov (United States)

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

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

  4. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst

    2014-08-15

    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.

  5. On-line Audit

    OpenAIRE

    Vlad Stanciu

    2013-01-01

    The audit appeared as a consequence of the requirements to have an objective assessment of how management operates. If initially it was strictly applied in finance, it proved effective in other non- financial areas, such as security, IT systems performance or environmental aspects. IT infrastructure has infiltrated all branches of economic processes. IT Infrastructure audit is a demand for significant improvement of business process performance. In this paper I have tried to draw attention to...

  6. PRODUCT MANAGEMENT AUDIT

    OpenAIRE

    Valentin Rau

    2013-01-01

    Product audit is the method which aims at evaluating the efficiency of preventive and corrective actions implemented to improve a product-specific manufacturing process. Efficiency is measured by comparing the results obtained from testing the final product against product specification. Product auditing method is a specific method developed by the major car manufacturers. The effectiveness of this method is revealed in the quality of products delivered and in the optimization of manufacturin...

  7. Auditing policies and information

    OpenAIRE

    Bernard Sinclair-Desgagné; Marie-Cécile Fagart

    2004-01-01

    We first point out that, using any of the current criteria for comparing information systems in principal-agent models with moral hazard (such as Kim (1994)'s criterion), it is often impossible to contrast the value of information obtained from different policies of contingent audits that bear the same cost. Given two such policies A and B where, say, the lower cumulated frequencies of audits are always larger under B than under A, we show, however, that the likelihood ratio distribution asso...

  8. Auditing with Signals

    OpenAIRE

    Macho Stadler, Ines; Perez Castrillo, Jesus David

    2000-01-01

    We analyse the value of information that can be used to improve the audit selection to better target the tax gap. We consider a tax authority allocating resources in an attempt to identify the taxpayers who are underreporting with more probability and to increase voluntary compliance. In a simple model, we discuss the optimal enforcement policy when the tax authority decides its auditing strategy before the taxpayers fill their report, and identify some results that contrast with the literatu...

  9. Farm Auditing for Sustainability

    OpenAIRE

    Measures, Mark

    2004-01-01

    Policy makers have now established sustainability as the new aim for UK farming. The development of the Farm Audit for Sustainability involved identifying the objectives of sustainable farming, based on the Principles of organic farming as set out by the International Federation of Organic Farming Movements (IFOAM) and establishment of indicators to assess the effectiveness of individual farms in meeting these objectives. On-farm use of the Farm Audit demonstrated that the tool was able to pr...

  10. Spreadsheet Auditing Software

    OpenAIRE

    Nixon, David; O'Hara, Mike

    2010-01-01

    It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors can be reduced by following spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is in the detection of these errors. However, little research exists to establish the usefulness of software tools in the auditing of spre...

  11. Auditing Cost Overrun Claims

    OpenAIRE

    Perez Castrillo, Jesus David; Nicolas RIEDINGER

    1999-01-01

    We consider a cost-reimbursement or a cost-sharing procurement contract between the administration and a firm. The firm privately learns the true cost overrun once the project has started and it can manipulate this information. We characterize the optimal auditing policy of cost overrun claims as a function of the initial contractual payment, the share of the cost overrun paid by the administration, the cost and the accuracy of the auditing technology, and the penalty rate that can be imposed...

  12. Pakistan : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund on Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of corporate accounting and auditing practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy recommendati...

  13. Auditing and Regulations

    OpenAIRE

    Pettinicchio, A.K.

    2011-01-01

    Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory interventions have been put in place in different countries and in different...

  14. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  15. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

    Staff at the Oak Ridge Associated Universities (ORAU) conducted energy audits at 48 hospitals in four states (New York, Pennsylvania, Virginia, Tennessee) between 1978 and 1980. Staff at the Oak Ridge National Laboratory (ORNL) and ORAU developed and organized a computerized data base containing information from these audits. This paper describes the ORAU audit process; summarizes the data collected from these audits on hospital characteristics annual energy use, and the audit recommendations; and analyzes the audit data in terms of cost effectiveness, type of recommendations, and the relationship between potential energy saving and characteristics of the individual hospital.

  16. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit... with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS... that the CPA is unable to meet RUS's audit requirements or to provide an unqualified opinion that...

  17. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Stelian Selisteanu

    2015-09-01

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

  19. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

  20. Copwatching et perception publique de la police. L'intervention policière comme performance sous surveillance

    OpenAIRE

    Meyer Michaël

    2010-01-01

    Envisagée comme une situation sociale de rassemblement en rue, l'intervention policière se caractérise par sa nature publique et observable. Le « copwatching », en tant que pratique amateur de captation vidéo des interventions de police, problématise la visibilité des agents sur la voie publique en les soumettant à une surveillance médiatique. M'appuyant sur des exemples vidéos, j'explore les dimensions visuelles et symboliques du travail policier. De la performance policière en rue à la figu...

  1. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    OpenAIRE

    Linda Kusumaning Wedari

    2015-01-01

    This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect...

  2. The audit expectations gap: the role of auditing education

    OpenAIRE

    Pierce, Bernard; Kilcommins, Mary

    1996-01-01

    There is now considerable evidence of a gap when external auditors’ understanding of their role and duties is compared against the expectations of various user groups and the general public regarding the process and outcome of the external audit, i.e., an audit expectations gap. Conflicting views have been expressed regarding the role of auditing education in narrowing this gap. This study was carried out to investigate whether there is evidence that the provision of auditing courses as...

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

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

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

  4. Le projet du Centre bruxellois d’action interculturelle et les politiques publiques

    Directory of Open Access Journals (Sweden)

    Christine Kulakowski

    2011-12-01

    Full Text Available Depuis sa fondation en 1980, le CBAI a été un témoin, un bénéficiaire et parfois un exclu des politiques publiques. Au creux des réformes constitutionnelles et institutionnelles de la Belgique, depuis vingt ans, le Centre a essayé à travers ses actions d’information, de formation, de diffusion culturelle et de soutien des associations de promouvoir les personnes immigrées ou issues de l’immigration, ainsi que leurs associations comme des sujets-acteurs avec des besoins, des demandes et des projets à multiples facettes. Parallèlement, étant donné le caractère multiculturel de la Ville-Région de Bruxelles, le CBAI s’est donné comme une des priorités de former les professionnels à la compétence interculturelle. Au gré des transferts de compétences en matière « d’intégration des populations d’origine étrangère », le Centre a cherché à conjuguer différentes dimensions de l’action, souvent séparées dans le cadre des politiques publiques. Comment combiner ancrage local et regroupements communautaires, insertion socioprofessionnelle et Éducation Permanente, cultures et insertion associative reste, pour le Centre, une question d’actualité. Dans le cadre des nouvelles politiques publiques au sein desquelles un rôle central est donné aux communes et à la vie locale, aux partenariats public-associatif et à l’éclosion de nouveaux métiers, le CBAI a dû repositionner ses actions ou en tout cas réfléchir à sa place et à son rôle adéquat.

  5. Administration du personnel ou gestion des ressources humaines au sein de la fonction publique ?

    OpenAIRE

    Thibaut Duvillier

    2012-01-01

    Bien souvent, dans le langage courant comme au sein de nombreux ouvrages scientifiques, on tend à confondre "l'administration du personnel" et "la gestion des ressources humaines". Au regard des politiques de mobilité et d'évaluation des performances au sein de l'administration publique, nous souhaiterions toutefois mettre en lumière une différence essentielle entre un mode de gestion du personnel qui, basé sur un important corpus juridique, répond aux strictes contraintes rég...

  6. Réglementation et commande publique : Analyses économique et juridique

    OpenAIRE

    Marty, Frédéric

    2007-01-01

    Le programme de recherche mené se situe à la confluence de l'économie et du droit. Pour reprendre le titre de l'ouvrage de Jean-Jacques Laffont et Jean Tirole de 1993, A Theory of Incentives in Procurement and Regulation, ce programme se déploie selon les deux directions traditionnelles de l'économie publique, à savoir l'analyse économique de la réglementation (regulation), d'une part, et l'analyse économique des contrats publics (procurement), d'autre part. Les premiers travaux de recherche ...

  7. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

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

  8. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

    Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

  9. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    Purpose: The authors aim to exploit a natural experment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach: Regression analysis is used. The authors apply both a core audit fee...... determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach...

  10. Audit Committees in Central Banks

    OpenAIRE

    Kenneth Sullivan; Marie-Therese Camilleri; Tonny Lybek

    2007-01-01

    This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and explains how audit committees interact with other governance bodies within a central bank. The paper focuses on the functions of an audit committee, since the terminology of the governance structure i...

  11. Measuring Internal Audit Performance (KPIs)

    OpenAIRE

    Dumitrescu Diana; Bobi?an Nicolae; Costuleanu Carmen

    2014-01-01

    Internal audit has a responsibility to its stakeholders to provide reports on the operations of the organization’s risk management, control, and governance processes and the responsibility to justify the value added to the organization. Internal audit assesses the performance with some key performance indicators (KPIs) designed to demonstrate internal audit function performance. This paper purpose is to present the most important ways to measure the work of internal audit function.

  12. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  13. Regulatory Auditing and Ramsey Pricing

    OpenAIRE

    Devon Garvie

    1991-01-01

    Truthful revelation mechanisms with auditing have the undesirable property that audits are not actually performed in equilibrium because all inference problems have been solved. A model is proposed in which the inference problem is preserved by separating the regulatory and auditing functions and transfers are costly. The auditor designs a Bayesian audit procedure and the regulator credibly commits to using this procedure in the regulatory mechanism. The auditor is conservative, that is, he d...

  14. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

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

  15. Audit Activities and Their Comparison

    OpenAIRE

    Hudcová, Michaela

    2013-01-01

    This work deals with audit activities and assurance engagements. So it deals with similar issues from Czech and international perspective. It describes the types of audit activities and assurance engagements. It also describes related legislation, standards and regulatory authorities. The work contains information about persons, who perform audit activities and assurance engagements. This thesis compares audit activities and assurance engagements. The comparison shows a great similarity. This...

  16. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical 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...

  17. Effective quality auditing

    Energy Technology Data Exchange (ETDEWEB)

    Sivertsen, Terje

    2004-01-15

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

  18. Effective quality auditing

    International Nuclear Information System (INIS)

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

  19. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...

  20. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...

  1. Internal Audit in Higher Education.

    Science.gov (United States)

    Holmes, Alison, Ed.; Brown, Sally, Ed.

    This book describes a range of examples of internal audit in higher education as part of a process of the exchange of good practice. The book recognizes well-established links with audit theory from other contexts and makes use of theoretical perspectives explored in the financial sector. The chapters are: (1) "Quality Audit Issues" (Sally Brown…

  2. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

    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.

  3. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... 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......’. These are ‘domaining’, ‘classificatory’, ‘individualising and totalizing’, ‘governance’ and ‘perverse’ effects. We conclude by reflecting on the problems of audit culture and suggest ways to reclaim the professional values and democratic spaces that are being eroded by these new systems of governing by numbers....

  4. Spreadsheet Auditing Software

    CERN Document Server

    Nixon, David

    2010-01-01

    It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors can be reduced by following spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is in the detection of these errors. However, little research exists to establish the usefulness of software tools in the auditing of spreadsheets. This paper documents and tests office software tools designed to assist in the audit of spreadsheets. The test was designed to identify the success of software tools in detecting different types of errors, to identify how the software tools assist the auditor and to determine the usefulness of the tools.

  5. FINANCIAL AUDIT MANAGEMENT

    OpenAIRE

    Ana PISLEAG

    2009-01-01

    Financial audit expresses, as its main aim, an opinion on the extent to which the financial statements present a true and fair view of the entity’s economic affairs at the balance sheet date and the results for the year ended, in compliance with the laws in force and practices in the country where the entity is established. To achieve this objective, the audit process requires an examination management and methodology to ensure an independent opinion, so as to equally protect all the users of...

  6. Valtra brand audit

    OpenAIRE

    Stupina, Iryna

    2008-01-01

    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...

  7. Knowledge Audit Framework

    CERN Document Server

    Di Maio, P

    2011-01-01

    KAF consists of a process and some templates to guide the planning and execution of audits of knowledge resources, with emphasis on sharing. KAF is based on methodological blueprint provided by the Data Audit Framework (DAF)conceived by the JISC-funded DAFD project.KAF enables organisations to find out what knowledge resources are associated with the project, and how they are shared.KAF is available in two versionsKAF-g (generic, domain independent) KAF-se (targets systems enegineering knowledge)

  8. Tools and techniques in audit

    OpenAIRE

    Heringová, Eva

    2012-01-01

    The goal of the thesis is to explain tools and techniques used in the field of audit and compare their use in the context of internal and external audit. The theoretical part states firstly different features of both types of audit, issues of professional ethics and legal framework. Next, tools and methods of external audit are stated, as well as its goals and nature. In the subsequent chapter, the same aspects are explained for internal audit and finally, we discuss the cooperation between a...

  9. Action publique et processus d'institutionnalisation : sociologie des politiques culturelle et linguistique et du traitement bureaucratique de la misère

    OpenAIRE

    Dubois, Vincent

    2001-01-01

    a sociological approach to cultural policy, language policy and social welfare; Ce travail vise à proposer un cadre pour une analyse sociologique de l'action publique. Il part pour cela des relations qui s'établissent entre action publique et processus d'institutionnalisation, et ce à trois niveaux. D'abord en revenant sur les processus socio-historique d'institutionnalisation de l'action publique, en s'attachant en particulier à l'émergence et la stabilisation des catégories d'intervention p...

  10. Réforme de la gestion publique d’une logique de moyens à une logique de performance : application au cas de l’Algérie

    OpenAIRE

    KISSI, Fadia

    2015-01-01

    Il y a plus de 25 ans, l’augmentation de la contrainte budgétaire, les transformations de l’environnement économique et, surtout, l’obligation de contrôler les dépenses publiques ont conduit plus des deux tiers des pays de L’OCDE (organisation de coopération et de développement économique) à réformer la gestion publique et le fonctionnement des administrations. Ce mouvement de réforme a des appellations diverses « la nouvelle gestion publique », « la nouvelle gouvernance financière »...

  11. [Nurses' practice in health audit].

    Science.gov (United States)

    Pinto, Karina Araújo; de Melo, Cristina Maria Meira

    2010-09-01

    The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúde-Unique Health System), in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit--both inside and outside of health organizations--the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users. PMID:20964043

  12. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

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

  13. Audit Maturity Model

    Directory of Open Access Journals (Sweden)

    Bhattacharya Uttam

    2014-01-01

    Full Text Available Today it is crucial for organizations to pay even greater attention on quality management as the importance of this function in achieving ultimate business objectives is increasingly becoming clearer. Importance of the Quality Management (QM Function in achieving basic need by ensuring compliance with Capability Maturity Model Integrated (CMMI / International Organization for Standardization (ISO is a basic demand from business nowadays. However, QM Function and its processes need to be made much more mature to prevent delivery outages and to achieve business excellence through their review and auditing capability. Many organizations now face challenges in determining the maturity of the QM group along with the service offered by them and the right way to elevate the maturity of the same. The objective of this whitepaper is to propose a new model –the Audit Maturity Model (AMM which will provide organizations with a measure of their maturity in quality management in the perspective of auditing, along with recommendations for preventing delivery outage, and identifying risk to achieve business excellence. This will enable organizations to assess QM maturity higher than basic hygiene and will also help them to identify gaps and to take corrective actions for achieving higher maturity levels. Hence the objective is to envisage a new auditing model as a part of organisation quality management function which can be a guide for them to achieve higher level of maturity and ultimately help to achieve delivery and business excellence.

  14. Honduras : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report analyzes corporate financial reporting and auditing practices in Honduras in support of the Government's efforts to : (a) improve the business environment and make it more attractive for domestic and foreign direct investment; (b) enhance financial transparency and governance in the corporate sector; and (c) foster economic integration within the Latin America and Caribbean Reg...

  15. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

    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.

  16. Croatia : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the instituti...

  17. Poland : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...

  18. Mongolia : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  19. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  20. Information Systems Security Audit

    Directory of Open Access Journals (Sweden)

    Gheorghe Popescu

    2007-12-01

    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.

  1. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

    Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…

  2. The Informatics Audit - A Collaborative Process

    Directory of Open Access Journals (Sweden)

    Cristian CIUREA

    2010-01-01

    Full Text Available The paper present issues regarding the audit in informatics field, the audit seen as a collaborative process and how the collaborative banking systems are audited. In this paper, the methodology and techniques for an effective audit process are described. There are highlighted some aspects regarding the assessment of collaborative systems and specific flows of informatics audit.

  3. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... summary of the audit report to the membership at the next annual meeting. (b) Internal audit. A corporate... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit requirements. 704.15 Section 704.15 Banks... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory...

  4. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

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

  5. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

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

  6. 20 CFR 632.33 - Audits.

    Science.gov (United States)

    2010-04-01

    ... AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit provisions of 41 CFR part 29-70 shall apply to Native American grantees. Until unified or single audit... tribal governments. (b) Audit reports. Upon receipt of a final audit report the Inspector General...

  7. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... Inspector General access to records, audit work papers, or other documents necessary to review that audit... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

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

    OpenAIRE

    Arie Wicaksono; Surya Raharja

    2012-01-01

    Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan par...

  9. Pengaruh Audit Tenure, Audit Switching, Audit Capacity Stress, Ukuran Perusahaan, dan Independensi Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2009 – 2013)

    OpenAIRE

    Sartika, Maya

    2015-01-01

    The objective of the research was to find out and to analyze some factors which influenced audit quality; i.e., audit tenure, audit switching, audit capacity stress, firm size, and the independence of audit committee. The research used secondary data. The population was all banking companies listed in BEI in the period of 2009-2013, and all of them were used as the samples. The independent variables were audit tenure, audit switching, audit capacity stress, firm size, the independence of ...

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

    OpenAIRE

    Pohan, Nur Aisah

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

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

  12. PROCESNÍ AUDIT A AUDIT VÝROBKU, JAKO PROSTŘEDEK UDRŽENÍ A ZVÝŠENÍ KVALITY

    OpenAIRE

    Bydžovský, Jakub

    2013-01-01

    History of the audit. External and internal audit and its importance today. Quality and quality audit. Quality audit progress. Process audit and product audit. Quality management system of Škoda Auto a.s. Process audit and product audit of Škoda Auto a.s. Discussion and conclusion.

  13. 40 CFR 68.79 - Compliance audits.

    Science.gov (United States)

    2010-07-01

    ... are being followed. (b) The compliance audit shall be conducted by at least one person knowledgeable... compliance audit, and document that deficiencies have been corrected. (e) The owner or operator shall retain the two (2) most recent compliance audit reports....

  14. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

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

  15. Transformation des structures agricoles de production en Roumanie : quelles politiques publiques d'accompagnement ?

    OpenAIRE

    Ghib, Marie Luce

    2011-01-01

    La thèse présentée s'inscrit dans le contexte de l'adhésion de la Roumanie à l'UE et plus largement fait le point sur la seconde décennie post-communiste (2000-2010) de l'évolution des structures agricoles de production roumaines. Dans ce contexte se pose la question des principaux facteurs d'évolution des structures et du rôle des politiques publiques d'accompagnement. Tout d'abord, le cadre théorique s'appuyant sur l'économie du développement et l'économie institutionnaliste historique est ...

  16. De l'école publique à l'école libérale

    OpenAIRE

    Careil, Yves; Charlot, Bernard

    2015-01-01

    Dans un contexte de libéralisme économique déchaîné et de remise en cause du service public, une offre d'éducation concurrentielle s'introduit au sein des établissements. L'ouvrage d'Yves Careil analyse les mécanismes par lesquels l'école laïque et publique tend à se transformer en une école libérale. A mon grand-père qui était quelqu’un (au sens fort), même si le rapport des forces de l’époque lui a tout juste permis de savoir lire, écrire et compter… A mes parents… A mon fils Damien qui,...

  17. Les interventions de la puissance publique en matière économique

    OpenAIRE

    Kalflèche, Grégory

    2008-01-01

    Parmi les fonctions « régaliennes » de l’État, nul ne songerait a priori à inclure ses interventions en matière économique. Et pourtant, quelle que soit la théorie économique que l’on veut appliquer – libéralisme, économie sociale de marché, économie dirigée –, l’État est bien là, et même omniprésent. Ce qui différencie ces formes de gouvernance, c’est le rôle exact de la puissance publique sur l’économie et les moyens qu’elle utilise pour le remplir. Il n’est que de penser à la politique mon...

  18. QUO VADIS INTERNAL AUDIT EDUCATION?

    OpenAIRE

    Cristina BOŢA-AVRAM; Atanasiu POP

    2009-01-01

    The importance of internal audit education is more than obviously, being in the same time, emphasized by the settlements of Code of Ethics issued by The Institute of Internal Auditors (IIA). The Code of Ethics states the principles and expectations governing behavior of individuals and organizations in the conduct of internal auditing, describing the minimum requirements for conducting internal audit activities, and one of these requirements being the professional competence. According to thi...

  19. THE AUDIT OF RECEPTION PROCESS

    OpenAIRE

    Dorina MOCUŢA; Nicoleta SPIRIDON

    2013-01-01

    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 190...

  20. Innovative Techniques in Internal audit

    OpenAIRE

    Carata? Maria Alina; Spãtariu Elena Cerasela

    2014-01-01

    With this paper, we are aiming to bring to an attention the need of change in the internal audit function within companies activities and to raise an exclamation mark in the importance accorded to this function. We made an analysis of the current role of internal audit and how this changed over the time, adapting on the economic changes. Also, we highlighted the changing relations between IA and committee, which are the characteristics used to add value for organizations using internal audit ...

  1. INTERNAL AUDIT IN FINANCIAL INSTITUTIONS

    OpenAIRE

    Tomas Hrebik

    2015-01-01

    This article deals with the significance of internal audit and explains that implementation of an internal audit unit into a company organisational structures is going to significantly influence the company business success in the future. Further, it focuses on the strategies, procedures and all organisational processes but also on the methods for reaching the intention on the individual operational levels. Nevertheless the internal audit position depends mainly on the utilisation of the unit...

  2. STANDARDIZING SOURCE CODE SECURITY AUDITS

    OpenAIRE

    Suzanna Schmeelk; Bill Mills; Leif Hedstrom

    2012-01-01

    A source code security audit is a powerful methodology for locating and removing security vulnerabilities.An audit can be used to (1) pass potentially prioritized list of vulnerabilities to developers (2) exploitvulnerabilities or (3) provide proof-of-concepts for potential vulnerabilities. The security audit researchcurrently remains disjoint with minor discussion of methodologies utilized in the field. This paperassembles a broad array of literature to promote standardizing source code secu...

  3. Can Audit (still) be Trusted?

    OpenAIRE

    Mueller, Frank; Carter, Chris; Whittle, Andrea

    2015-01-01

    This paper analyses audit as an exemplar of an expert system. The paper explores the premise that systemic trust in audit has been damaged and requires repair, looking specifically at the role of the institutionalised mechanism of the public inquiry. This is examined empirically in relation to the interaction between the Heads of the Big Four accounting firms in the UK and the House of Lords Economic Select Committee in the course of the recent parliamentary investigation into the UK Audit ma...

  4. Continuous auditing: A literature review

    OpenAIRE

    Flávia Cruz de Souza; Fernando Dal-Ri Murcia; José Alonso Borba

    2008-01-01

    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. Fir...

  5. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

    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.

  6. Scientific Auditing Firms

    CERN Document Server

    Sarma, Gopal P

    2016-01-01

    The "crisis of reproducibility" has been a significant source of controversy, heated debate, and calls for reform to institutional science in recent years. As a long-term solution to address both the present crisis and future obstacles, I propose the creation of a new form of research organization whose purpose would be to conduct random audits of the scientific literature. I suggest that data analytics of a digitized scientific corpus may play a critical role in allowing broadly educated scientists to identify linchpin results to investigate in further detail across all disciplines. I argue that a simple "mock" trial run of a simplified auditing firm consisting of several researchers over a short time period would provide valuable insight into the feasibility of this proposal.

  7. A Review on Audit Quality Factors

    OpenAIRE

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

    2014-01-01

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

  8. Quality, Size and Performance of Audit Firms

    OpenAIRE

    Yahn-Shir Chen; Joseph Hsu; Mei-Ting Huang; Ping-Sen Yang

    2013-01-01

    This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the perspective of market segmentation, the sample is divided into three categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and audit qualit...

  9. Determinants of Audit Fee in Chinese Market

    OpenAIRE

    Bai, Luye

    2013-01-01

    This paper shows the determinants of audit fee in audit market of China. People can see a clearly relationship between determinants like auditor size, auditee size, complexity of auditee, profitability of auditee and audit risk and audit fee in Chinese market. Auditee could know how to make an easy work to auditor so that to reduce the fee for audit. Auditor may have a clearly relationship with auditee. They can keep independence into the processing of audit.

  10. Computer Assisted Audit Techniques

    OpenAIRE

    2007-01-01

    Today, the environment based on informatics influences continuously auditors’ work, because it creates new opportunities and new risks, additional rules in what concerns security, fairness and acceptable margin of error. The growth of the systems’ complexity, especially the informatics accounting Systems of ERP type (Enterprise Resource Planning), so as the large volume of transactions registered at present have lead to the replacement of the „manual”, classic audit techniques with modern tec...

  11. Criteria for internal auditing.

    Science.gov (United States)

    Holder, W W; Clay, R J

    1979-01-01

    An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence.

  12. Auditing Hybrid IT Environments

    OpenAIRE

    Georgiana Mateescu; Marius Vladescu

    2014-01-01

    This paper presents a personal approach of auditing the hybrid IT environments consisting in both on premise and on demand services and systems. The analysis is performed from both safety and profitability perspectives and it aims to offer to strategy, technical and business teams a representation of the value added by the cloud programme within the company’s portfolio. Starting from the importance of the IT Governance in the actual business environments, we presented in the first section the...

  13. Auditing perioperative mortality.

    OpenAIRE

    Deans, G. T.; Odling-Smee, W; McKelvey, S T; Parks, G. T.; Roy, D. A.

    1987-01-01

    An audit of mortality following operation was performed over ten years classifying deaths into those that were 'expected' and 'unexpected'. 'Unexpected' deaths were defined as those in which, after careful consideration of the prevailing clinical circumstances at the time of operation, the probability of death following operation was felt to be low. This definition is a more helpful assessment of surgical performance than overall perioperative mortality as it highlights cases where improvemen...

  14. Integrated Systems Auditing

    OpenAIRE

    DOINA FOTACHE; ADRIAN MUNTEANU

    2006-01-01

    The tone of out paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological development in the Romanian businesses, all within the context of an accelerated technological growth worldwide. The added value of this paper consists in the discussions over both Enterprise Resource Planning systems implementation and their auditing.

  15. Internal Audits of QMS (COTS)

    Data.gov (United States)

    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...

  16. XBRL from audit companies' perspective

    OpenAIRE

    Suosalo, Sonja

    2013-01-01

    The main objective of this study is to find out how XBRL will affect big audit companies. Purpose is to find out first of all, why audit companies are involved in developing XBRL and secondly, what are the main outcomes of XBRL for these companies. Also, the value-added of XBRL for other information process participants from audit companies' perspective is discussed. The specific point of view of audit companies in relation to XBRL is little researched in the past and thus, there is no re...

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

    OpenAIRE

    Buuren, van, R.

    2009-01-01

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

  18. Perceptions of Auditing and the Provision of Non-Audit Services: Case Study in Libya

    OpenAIRE

    Nedal Sawan; Abdulaziz Alzeban; Khaled Hamuda

    2013-01-01

    This paper examines whether non audit service are associated with audit quality. In relation to the impact ofnon-audit service on audit quality, the provision of NAS to audit clients was found to provide auditors with greaterexperience of the client’s industry and greater access to the client’s accounting system. Additionally, such anarrangement was considered to enhance audit quality, but simultaneously it was also believed that a separation ofNAS from audit services was desirable since audi...

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

    OpenAIRE

    Buuren, van, René

    2009-01-01

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

  20. Assessing the work of medical audit advisory groups in promoting audit in general practice.

    OpenAIRE

    Baker, R; Hearnshaw, H; Cooper, A.; Cheater, F; Robertson, N

    1995-01-01

    Objectives--To determine the role of medical audit advisory groups in audit activities in general practice. Design--Postal questionnaire survey. Subjects--All 104 advisory groups in England and Wales in 1994. Main measures--Monitoring audit: the methods used to classify audits, the methods used by the advisory group to collect data on audits from general practices, the proportion of practices undertaking audit. Directing and coordinating audits: topics and number of practices participating in...

  1. Non-Audit Service and Audit Independence: Evidences from Iran

    OpenAIRE

    Mahdi Salehi

    2009-01-01

    From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the same clients strongly negatively affect to audit independence.

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

    Science.gov (United States)

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

  3. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

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

  4. Le processus de construction d’une mémoire publique par l’État espagnol

    OpenAIRE

    Vinyes, Ricard, 1952-

    2014-01-01

    Cet article analyse le processus de construction d’une mémoire publique relative au passé de guerre et de dictature dans l’État espagnol à partir de l’établissement de l’État de droit en 1977. Il présente la nature et la répercussion des conflits développés pendant ce processus, les échecs successifs pour créer une politique publique de réparation et de mémoire, ainsi que l’établissement d’un modèle espagnol particulier d’impunité.

  5. La qualité de services dans les administrations publiques : un défi du changement

    Directory of Open Access Journals (Sweden)

    Michel Amiel

    2011-09-01

    Full Text Available Les démarches « Qualité » issues du secteur privé atteignent progressivement l’ensemble du secteur public. Il n’est pas simple de transposer des outils du secteur marchand, dominé par des principes économiques, à des administrations soumises à une philosophie de gestion publique. Les biais bureaucratiques des administrations et la logique politique plus qu’économique qui anime le secteur non marchand nécessite une contextualisation fine des outils et méthodes importées du privé. Les approches « Qualité » renforcent l’apparition des concepts de management moderne qui tentent de s’implanter dans la plupart des administrations publiques, elles introduisent notamment la culture de la définition d’objectifs et de la mesure qui est son corollaire. Se mettre à l’écoute de l’usager pour mieux satisfaire ses besoins et ses attentes constituent un enjeu majeur pour l’administration publique car les intérêts des différents bénéficiaires d’une saine gestion publique sont, par nature même, antagonistes. S’appuyant sur l’usager, les différentes approches méthodologiques de gestion de la qualité permettent d’en faire le levier du changement ou de la modernisation dans le secteur public. Le défi est plus d’ordre culturel que d’ordre méthodologique. Les outils de la Qualité peuvent être transposés sans difficultés au sein du secteur public, mais c’est l’usage concret qui en sera fait qui leur donnera leur réelle valeur d’amélioration.

  6. The Audit Committee. Board Basics

    Science.gov (United States)

    Ostrom, John S.

    2004-01-01

    The Effective Committees set of booklets comprises publications on the following committees: investment, buildings and grounds, academic affairs, student affairs, finance, development, trustees, audit, compensation, and executive. It is part of the AGB Board Basics Series. This report describes the primary role of an audit committee. The primary…

  7. Quality control in audit firm

    OpenAIRE

    Dostálová, Milena

    2008-01-01

    Thesis deals with the quality control of audit firms in accordance with international regulations. Defining the requirements for quality based on the Code of Ethics and the International quality standard ISQC1. Part of this work is the practical demonstration of ISQC1 in the smaller audit firm. For comparison, there is a description of quality control in the U.S.

  8. Dominican Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in the Dominican Republic (DR), using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practices in those fields. The principal objective of this ROSC assessm...

  9. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  10. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  11. South Africa : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  12. Optimal Auditing Under Intermediated Contracting

    OpenAIRE

    Wolfgang Gick

    2004-01-01

    This paper builds on Faure-Grimaud and Martimort’s [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined, contingent on the intermediary’s report. Auditing reduces the intermediary’s rent and increases allocative efficiency.

  13. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

    It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations. PMID:26508069

  14. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    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...... driving-force behind this seems to be initial price cuts due to competition. However, the results indicate that efficiency gains may also be part of the explanation. We do not find either a general or marginal Big Four effect in the Danish audit market....

  15. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

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

  16. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

    Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)

    1998-12-31

    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

  17. Auditing urinary catheter care.

    Science.gov (United States)

    Dailly, Sue

    Urinary catheters are the main cause of hospital-acquired urinary tract infections among inpatients. Healthcare staff can reduce the risk of patients developing an infection by ensuring they give evidence-based care and by removing the catheter as soon as it is no longer necessary. An audit conducted in a Hampshire hospital demonstrated there was poor documented evidence that best practice was being carried out. Therefore a urinary catheter assessment and monitoring tool was designed to promote best practice and produce clear evidence that care had been provided. PMID:22375340

  18. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

    Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.  As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.  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.  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.

  19. Audit of the University of Turku 2015

    OpenAIRE

    Niemelä, Jari; Crozier, Fiona; Buettner, Christian; Derricott, Dan; Saarela, Merja; Moitus, Sirpa; Kajaste, Matti

    2015-01-01

    The Finnish Education Evaluation Centre has conducted an audit of the University of Turku. Based on the audit report, the Higher Education Evaluation Committee has decided to require the institution to undergo a re-audit. The audit took place throughout 2014 with the final decision being made in early 2015.

  20. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  1. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... PROGRAM-FARM BILL § 1291.11 Audit requirements. Each year that a State receives a grant under the SCBGP-FB, the State is required to conduct an audit of the expenditures of SCBGP-FB funds. If the Single Audit... audit of all SCBGP-FB funds no later than 60 days after the end date of the grant agreement. The...

  2. Information system audit in Terms company

    OpenAIRE

    Eremiáš, Karel

    2007-01-01

    The work summary problems of information systems audit and use these findigs while performing information system audit in a real company. Audit is performed using COBIT methodology and it respects not only requirements set by methodology but even special requirements set by organization. The work is also checking usability of COBIT methodology while performing audit in the conditions of medium size czech company.

  3. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  4. 49 CFR 663.9 - Audit limitations.

    Science.gov (United States)

    2010-10-01

    ... Audit limitations. (a) An audit under this part is limited to verifying compliance with (1) Applicable... 49 Transportation 7 2010-10-01 2010-10-01 false Audit limitations. 663.9 Section 663.9... audit under this part includes, where appropriate, a copy of a manufacturer's self...

  5. 7 CFR 1773.3 - Annual audit.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date within... loans approved by RUS and RTB and must prepare financial statements as of the date established....

  6. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481... PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a) Federal audit resolution. When the OIG issues an audit report to the Employment and...

  7. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

    Internal auditing, which can help governing boards exercise their control responsibilities, is discussed, including financial, compliance, and operations auditing. Governing boards should be prepared to handle reports on operation audits, financial and compliance audits, and reviews of management information systems. (MLW)

  8. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

    This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of the…

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  10. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

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

  11. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

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

  12. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

    ... accordance with HUD audit requirements at 24 CFR part 44. ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or...

  13. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

  14. 20 CFR 404.1627 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Board. The rules for hearings and appeals are provided in 45 CFR part 16. (b) Audits performed by the...- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1627 Audits. (a) Audits... disability program under the Act, will be performed by the States in accordance with the Single Audit Act...

  15. 20 CFR 416.1027 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Board. The rules for hearings and appeals are provided in 45 CFR part 16. (b) Audits performed by the... Determinations of Disability Administrative Responsibilities and Requirements § 416.1027 Audits. (a) Audits... disability program under the Act, will be performed by the States in accordance with the Single Audit Act...

  16. Safety management systems. Audit tools and reliability of auditing

    Energy Technology Data Exchange (ETDEWEB)

    Kuusisto, A. [VTT Automation, Espoo (Finland). Safety Engineering

    2000-12-01

    Safety auditing is a systematic method to evaluate a company's safety management system. This work concentrates on evaluating the reliability of some safety audit tools. Firstly, the factors affecting reliability in auditing are clarified. Secondly, the inter-observer reliability of one of the audit tools is tested. This was done using an audit method, known as the D and S method, in six industrial companies in the USA, and in three companies in Finland. Finally, a new improved audit method called MISHA was developed, and its reliability was tested in two industrial companies. The results of the work show that safety audit tools do not ensure reliable and valid audit results. The auditor's expertise in the field of health and safety is particularly important when the company's compliance with the legal requirements is evaluated. A reasonably high reliability in the use of the D and S can be achieved when the auditor is familiar with the audit tool, the national legislation, and the company's culture. The MISHA method gives more reliable results than D and S when the auditor is not trained. On the other hand, it seems that the D and S is more reliable when the auditor is a trained expert. Some differences were found between the companies in the USA and in Finland. The organization and administration of safety activities was at a somewhat higher level among the companies in the USA. Industrial hazard control, as well as the control of fire hazards and industrial hygiene were at a high level in all companies in both countries. Most dispersion occurred in supervision, participation, motivation, and training activities. Finally, accident investigation and analysis were significantly better arranged among the companies in the USA. The results are in line with the findings of the literature survey on national differences in safety management procedures. (orig.)

  17. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

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

  18. AUDIT OF BLOOD REQUISITION.

    Science.gov (United States)

    Deb, P; Swarup, D; Singh, M M

    2001-01-01

    A total of 2793 requisition forms received by the blood banks of a Service zonal hospital, between June 1995 and December 1999, were analysed. 1697 (60.71%) forms were demand for single unit blood. Blood was collected against only 1099 forms (39.34%) out of which 713 (64.88%) were single unit issue. Urgency of requirement and blood group of patients was omitted in 56% cases. 104 forms were received without mention of the indications for transfusion. History of previous transfusion and pregnancy/HDN were omitted in 25.1% and 37.38% cases respectively. At an average 14.61% of the total collection was discarded. Of the 292 units discarded, 242 units were due to non utilisation. A transfusion committee should be established in all hospitals with a licensed blood bank. It should constitute definite objectives and conduct regular audits (prospective audit, concurrent review or retrospective review), in order to achieve utmost efficiency and numerous benefits, in terms of workload, cost, errors, risks of transfusion and ultimately increased customer satisfaction. It should strive to abolish single unit and inappropriate transfusion, and advocate autologous transfusion. PMID:27365575

  19. An internal audit in the securities trader

    OpenAIRE

    Fenstererová, Klára

    2008-01-01

    First part of this thesis content basic information about an audit, its history and present, relation between internal and external audit, an internal audit and its function, an Internal Auditor. Separate part is applied to risk management. Second part of this thesis characterize a company, the securities trader, present specifics of an internal audit and risk management in this company and briefly clarify a conception of a capital adequacy. Further describe execution of an internal audit and...

  20. Quality Determinants of Independent Audits of Banks

    OpenAIRE

    José Alves Dantas; Otavio Ribeiro De Medeiros

    2015-01-01

    Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit...

  1. ESR Perspective on Clinical Audit

    Directory of Open Access Journals (Sweden)

    Maurizio Centonze

    2011-05-01

    Full Text Available In October 2009, the European Commission published"nguidelines (Radiation Protection No. 159 on Clinical"nAudit for medical radiology-including Diagnostic"nRadiology, Nuclear Medicine and Radiotherapy-in"norder to improve the implementation of article 6.4 of"nthe Council Directive 97/43/ EURATOM, on health"nprotection of individuals against the dangers of ionizing"nradiation in relation to medical exposure. In article 6.4"nit is stated that "Clinical Audits shall be carried out"nin accordance with national procedures". However,"nthere is a wide variation in the understanding and"nimplementation of Clinical Audit in Europe and"nworldwide. The interpretation of the term audit and"nits differentiation from regulation, quality assurance,"naccreditation and research also differs across Europe."nIn January 2010, the Audit & Standards Subcommittee"nof the European Society of Radiology (ESR published"na document on the ESR perspective on Clinical Audit"nin an effort to define the scope of Clinical Audit in a"nway applicable across the European member states and"nradiological organizations."nThe aim of the presentation is to provide a"ncomprehensive outline of ESR perspective on the"naudit process for clinical radiologists and clinical"nradiology departments. The philosophy discussed is"nequally appropriate for interventional and diagnostic"nradiologists.

  2. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  3. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

    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

  4. Auditing ghosts by prosperity signals

    OpenAIRE

    Gideon Yaniv

    2003-01-01

    Ghosts are economic agents who evade taxes by failing to file a return. Knowing nothing about them, the tax agency is unable to track them down through audit strategies which are based on reported income. The present paper develops a simple model of the audit decision for a ghost-busting tax agency which bases its audit strategy on signals of prosperous living, such as ownership of high-quality housing. Ghosts have a preference for high-quality housing, but may opt to own houses of a lower qu...

  5. Determinants of Audit Fees and Non-audit Fees for Listed UK Companies

    OpenAIRE

    Zhu, Yan

    2010-01-01

    This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of listed UK companies in FTSE for the period 2001-2010. The empirical results reveal that financial distress has negative association with non-audit fees, and cannot fully explain audit fee model; ear...

  6. Supreme audit court of auditors' insights on operational audit challenges

    Directory of Open Access Journals (Sweden)

    Sadegh Jamali

    2012-04-01

    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.

  7. Stratégies méritocratiques et motivation au travail dans la fonction publique

    Directory of Open Access Journals (Sweden)

    Michel Amiel

    2011-09-01

    Full Text Available Les efforts de modernisation des administrations publiques passent par une réforme en profondeur des modes de fonctionnement. L’importance de la fonction de gestion des ressources humaines est déterminante dans le succès des opérations de changement. La mobilisation des énergies au bénéfice d’un but commun reste un souci essentiel des dirigeants. L’encouragement et la valorisation de comportements méritants est au cœur des réflexions. Des stratégies méritocratiques diverses sont envisagées. Elles ne peuvent cependant être développées en dehors des aspects liés à la motivation au travail. La théorie de Vroom peut servir de fil conducteur à cette réflexion et éviter que des stratégies bureaucratiques, impersonnelles et soutenues par un paradigme de linéarité ne prennent le pas sur celles qui mettent l’individu au centre du débat en tenant compte de ses besoins, de ses aspirations et de ses valeurs.

  8. Administration du personnel ou gestion des ressources humaines au sein de la fonction publique ?

    Directory of Open Access Journals (Sweden)

    Thibaut Duvillier

    2011-09-01

    Full Text Available Bien souvent, dans le langage courant comme au sein de nombreux ouvrages scientifiques, on tend à confondre "l'administration du personnel" et "la gestion des ressources humaines". Au regard des politiques de mobilité et d'évaluation des performances au sein de l'administration publique, nous souhaiterions toutefois mettre en lumière une différence essentielle entre un mode de gestion du personnel qui, basé sur un important corpus juridique, répond aux strictes contraintes réglementaires et légales en la matière et une pratique de gestion des ressources humaines caractérisée par la mise en oeuvre de méthodes plus "relationnelles" qui, nécessitant une forte volonté de changement tant de la part du monde politique que des acteurs de terrain, pourrait, lorsque les statuts le permettent, conduire à une meilleure prise en considération des aspirations des fonctionnaires dans une perspective d'amélioration du service public.

  9. Nos réunions publiques d’octobre 2013 (première partie)

    CERN Document Server

    Staff Association

    2013-01-01

    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 ...

  10. Nos réunions publiques d’octobre 2013 (deuxième partie)

    CERN Multimedia

    Staff Association

    2013-01-01

    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...

  11. Public Innovation Policies in Ireland Les politiques publiques en faveur de l’innovation en Irlande

    Directory of Open Access Journals (Sweden)

    Valérie Peyronel

    2009-10-01

    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.

  12. Interdits et interdictions dans le droit de la fonction publique Prohibitions in Civil Service Law

    Directory of Open Access Journals (Sweden)

    Nicolas Guillet

    2009-09-01

    Full Text Available Dans le droit français de la fonction publique, les interdits découlent de la situation légale et réglementaire faite aux agents publics. Cette situation juridique objective en constitue le fondement et conduit à une forme d’indétermination de leur étendue. Pour autant, l’apparition de la notion de « déontologie du fonctionnaire » laisse apparaître une mutation de la logique d’interdiction. Cette mutation se traduit par une invitation au respect de bonnes pratiques professionnelles mais aussi à une normalisation des comportements des agents publics.In the French law concerning civil service, prohibitions originate in the situation of the civil servants according to law and regulations. This objective legal situation constitutes the basis of these prohibitions and leads to a sort of indetermination in their scope. However the apparition of the concept of “civil servant’s deontology” shows a mutation in the prohibition’s logics. This mutation is translated into an invitation to respect good professional practices but also into a normalisation of the behaviour of civil servants.

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

    Directory of Open Access Journals (Sweden)

    Arie Wicaksono

    2012-03-01

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

  14. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

    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.

  15. Auditing Hybrid IT Environments

    Directory of Open Access Journals (Sweden)

    Georgiana Mateescu

    2014-01-01

    Full Text Available This paper presents a personal approach of auditing the hybrid IT environments consisting in both on premise and on demand services and systems. The analysis is performed from both safety and profitability perspectives and it aims to offer to strategy, technical and business teams a representation of the value added by the cloud programme within the company’s portfolio. Starting from the importance of the IT Governance in the actual business environments, we presented in the first section the main principles that drive the technology strategy in order to maximize the value added by IT assets in the business products. Section two summarizes the frameworks leveraged by our approach in order to implement the safety and profitability computation algorithms described in the third section. The paper concludes with benefits of our personal frameworks and presents the future developments.

  16. Energetický audit

    OpenAIRE

    Kořista, Ján

    2016-01-01

    Cieľom diplomovej práce je spracovanie energetického auditu v rámci platnej legislatívy Českej republiky. Práca obsahuje úvod, v ktorom je popísaná problematika fotovoltaických panelov. Objekt je hodnotený z hľadiska energetického, ekonomického a environmentálneho. Súčasťou energetického auditu bolo navrhnutie a zhodnotenie úsporných opatrení. The goal of the master's thesis is elaborating energy audit within the current legislation in Czech republic. Thesis includes introduction, in ...

  17. STANDARDIZING SOURCE CODE SECURITY AUDITS

    Directory of Open Access Journals (Sweden)

    Suzanna Schmeelk

    2012-02-01

    Full Text Available A source code security audit is a powerful methodology for locating and removing security vulnerabilities.An audit can be used to (1 pass potentially prioritized list of vulnerabilities to developers (2 exploitvulnerabilities or (3 provide proof-of-concepts for potential vulnerabilities. The security audit researchcurrently remains disjoint with minor discussion of methodologies utilized in the field. This paperassembles a broad array of literature to promote standardizing source code security audits techniques. It,then, explores a case study using the aforementioned techniques.The case study analyzes the security for a stable version of the Apache Traffic Server (ATS. The studytakes a white to gray hat point of view as it reports vulnerabilities located by two popular proprietary tools,examines and connects potential vulnerabilities with a standard community-driven taxonomy, anddescribes consequences for exploiting the vulnerabilities. A review of other security-driven case studiesconcludes this research.

  18. INDEPENDENTA ÎN AUDIT

    OpenAIRE

    Raul Burdea; Rodica Claudia Buzgău

    2011-01-01

    The internal audit activity that involves the performer of these activities independently.Cases are mentioned in which the auditor may be suspected of lack of independence. It isrecommended to avoid situations in which the auditor is not totally independent.

  19. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

    Full Text Available The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (unchance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities internal audit department aims to improve performance management, enterprise performance and thus improve the internal control system. This paper aims to demonstrate, among other things, that any event that may result in failure is unquestionably classified as risk.

  20. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

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

  1. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

    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.

  2. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    2004, COSO published 'Enterprise Risk Management Framework', 2009, SASAC issued the 'central enterprise-wide risk management guidelines' to promote risk management within the formal state-owned enterprises in medium and large. Nuclear Group, which risk management in all branches to carry out the project homeopathic, and A Ⅱ will carry out risk management program as the first unit has accumulated more experience. This article from the perspective of internal control, based on the company's risk management practices carried out to try for the nuclear power enterprise risk management audit to describe and propose new ideas. Which expounds the significance of risk management, audit, risk management audit of the ways and means, for practical application of risk management audit of a representative summary of the issues and the ways and means to solve the problem of forward-looking recommendations. (authors)

  3. Auditing energy use in cities

    Energy Technology Data Exchange (ETDEWEB)

    Bennett, M.; Newborough, M. [Cranfield University, Bedford (United Kingdom). Applied Energy Group

    2001-01-01

    'Energy auditing' as a technique for obtaining a 'snapshot' of the energy flows in a city or urban conurbation is discussed in the context of meeting national and international targets for CO{sub 2} emissions abatement. An audit methodology is presented which addresses the key questions: who needs to be involved in the audit? how should the city or conurbation be divided? what data are required? how might these data be obtained and then analysed? which are the areas of significant consumption? A basis for setting local targets for reducing future energy consumption and CO{sub 2} emissions is presented. The scope for auditing major cities and conurbations in the United Kingdom is identified with reference to implementing Local Agenda 21 and satisfying CO{sub 2} emissions reduction targets. (author)

  4. De Gaulle et le système de la 5e République%戴高乐与第五共和国体制

    Institute of Scientific and Technical Information of China (English)

    陈莉

    2001-01-01

    La Cinquième République fondée par le général Charles de Gaulle a été profondément marquee par sa personnalité : prééminence du dialogue entre le chef d′Etat et le peuple sur celui du Gouvernement et du Parlement. Nationaliste et réaliste, donnant priorité à la France, de Gaulle s'inscrit comme l'un des plus illustres artisans de la Cinquième République. Avec la Cinquième République nous sommes en présence d'un régime à la fois stable, efficace et démocratique.

  5. Research audit and publication.

    Science.gov (United States)

    Pollard, Brian J

    2006-12-01

    The ethics of research, audit and publication have developed mainly within the last fifty years. The Declaration of Helsinki is the universally accepted code of conduct for researchers worldwide. All research has to be approved by an ethics committee, all of which are governed by a centralised structure which is the Central Office for Research Ethics Committees (COREC) in the UK. This standardised system has been developed to oversee all research activity across the whole of Europe and every European county will have an equivalent organisation. The committees concern themselves with research but the differences between audit and research are difficult to discern in many places. If there is any doubt then the advice of the local research ethics committee should be sought. Only the individual him/herself can give consent. This may produce difficulties in cases of certain groups especially unconscious patients and children. The outcome of every study should be published whatever the results and the ongoing development of centralised (national) research trial databases will promote this philosophy. Publication of results thought to be of lesser importance may prove difficult, however, and so there is a temptation to falsify or modify data to make it more attractive. This, together with other activities such as the fabrication of data, plagiarism, dual publication, salami publication, conflicts of interest and irregularities in authorship, have given Editors of journals a number of problems. Many of these issues around publication ethics may prove difficult to detect but the fear of sanctions from employers and professional organisations is a useful deterrent. PMID:17219948

  6. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

  7. Part C and Part D - Program Audit Results

    Data.gov (United States)

    U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...

  8. El Salvador : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report provides an assessment of accounting and auditing practices within El Salvador's corporate sector. It used International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on international experience and good practices in those fields. Both statutory requirements and actual practices were analyzed as part of this review. The purpose of this ROSC is to assist the Government of El Salvador in strengthening the private sector's ...

  9. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    OpenAIRE

    Felicia Gabriela UNGUREANU

    2010-01-01

    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 i...

  10. Compliance with endogenous audit probabilities

    OpenAIRE

    Konrad, Kai A.; Lohse, Tim; Qari, Salmai

    2015-01-01

    This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance and perfo...

  11. THE FUTURE OF INTERNAL AUDIT

    OpenAIRE

    COSMIN DUMITRU MATIȘ

    2015-01-01

    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 tra...

  12. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

    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.

  13. Internal audit and process optimization

    OpenAIRE

    Kadlec, Pavel

    2009-01-01

    Changes in understanding the role of internal audit and the changing needs of executive managers leads to the more frequent use of internal auditors as independent consultants. The aim of this diploma paper is to acquaint the reader with a wide range of activities and principles of the internal audit work of internal auditors. The second part deals with process optimization which has recently become ever more important concern of the work of internal auditors. The practical part demonstrates ...

  14. Events Classification in Log Audit

    OpenAIRE

    Sabah Al-Fedaghi; Fahad Mahdi

    2010-01-01

    Information security audit is a monitoring/logging mechanism to ensure compliance with regulations and to detect abnormalities, security breaches, and privacy violations; however, auditing too many events causes overwhelming use of system resources and impacts performance. Consequently, a classification of events is used to prioritize events and configure the log system. Rules can be applied according to this classification to make decisions about events to be archived and types of actions in...

  15. Opinion Shopping and Audit Committees

    OpenAIRE

    Lennox, Clive S.

    2002-01-01

    This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I find opinion shopping dismissals occur significantly later in the reporting period than other dismiss...

  16. Marketing audit in selected company

    OpenAIRE

    ŠACHTA, Martin

    2014-01-01

    This thesis addresses the implementation of marketing audit in selected companies. For the analysis of the selected engineering company ENGEL Strojirenska ltd. based in the South Bohemian Kaplice. The thesis is divided into an introduction and objectives, literature review, characteristics, implementing marketing audit itself, solution design changes, conclusion and list of references. The literature review is characterized by marketing, micro and macro environments, PEST analysis, Porter's f...

  17. Corporate Fraud, Governance and Auditing

    OpenAIRE

    Marco Pagano; Giovanni Immordino

    2009-01-01

    We analyze corporate fraud in a model in which managers have superior information but are biased against liquidation, because of their private benefits from empire building. This may induce them to misreport information and even bribe auditors when liquidation would be value-increasing. To curb fraud, shareholders optimally choose auditing quality and the performance sensitivity of managerial pay, taking external corporate governance and auditing regulation into account. For given managerial ...

  18. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

    Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the c...

  19. What is the audit committee?

    OpenAIRE

    IONELA-CORINA MACOVEI

    2006-01-01

    It is largely accepted that all companies need able management. But in any board system it is important to have an appropriate balance of power such that no single individual, or group, has unfettered control of the company. Our purpose is to describe the elements of good corporate governance, but we will focus on the role of audit committee in a company. The paper considers the fundamental relationships and obligations between company boards (including audit committee), auditors, shareholder...

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    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......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 joint...... 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....

  1. Struggle over joint audit: on behalf of public interest?

    OpenAIRE

    Lesage, Cédric; Ratzinger, Sabine; Kettunen, Jaana

    2012-01-01

    European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the audit offer. Big 4 audit firms have fought this proposal by arguing its unbearable cost while 2nd Tier audit firms have supported it by arguing its added quality. This conflicting position leads us to...

  2. Des formes d'entrepreneuriat dans les associations ? : Le cas des associations du secteur médicosocial sous tutelle publique

    OpenAIRE

    Rival, Madina; Lévy, Aldo

    2010-01-01

    On assiste en France à une augmentation du nombre d'associations impliquées dans le secteur public, en particulier dans le secteur médical, sanitaire et social. Ces associations du secteur privé non lucratif se trouvent à la croisée des modèles de gestion : financées essentiellement par des fonds publics elles exercent également dans des domaines liés à l'intérêt général et sont donc à ce titre sous tutelle publique. Pourtant, leur gouvernance est souvent mixte (publique, privée). La LOLF qui...

  3. Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary

    OpenAIRE

    Tamás Sepsey

    2011-01-01

    Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit has a systemic attitude, which consistently fails to assess and to develop the effectiveness of the risk management and controlling procedures of local government. This situation partly results from the contradictions between the Act on Local...

  4. 18 CFR 158.1 - Notice to audited person.

    Science.gov (United States)

    2010-04-01

    ..., records, accounts, books, communications or papers relevant to the audit of the audited person; matters... DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES Disposition of Contested Audit Findings and Proposed Remedies § 158.1 Notice to audited person. An audit conducted by the Commission's staff...

  5. 18 CFR 41.1 - Notice to audited person.

    Science.gov (United States)

    2010-04-01

    ... papers relevant to the audit of the audited person; matters under the Standards of Conduct or the Code of... CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES Disposition of Contested Audit Findings and Proposed Remedies § 41.1 Notice to audited person. (a) Applicability. This part applies to all audits conducted by...

  6. 38 CFR 41.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ..., compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should...-specific audits. (a) Program-specific audit guide available. In many cases, a program-specific audit guide... available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and...

  7. Lafargue de Grangeneuve Loïc, Politique du hip-hop. Action publique et cultures urbaines

    Directory of Open Access Journals (Sweden)

    Emmanuel Négrier

    2010-11-01

    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 ...

  8. La motivation des collaborateurs dans la fonction publique française

    Directory of Open Access Journals (Sweden)

    Dominique Foucher

    2011-12-01

    Full Text Available La question de la motivation est considérée comme centrale, dès que l’on parle de management. Et plus encore dans la fonction publique qu’ailleurs. Mais le management des collaborateurs se réduit-il à la question de la motivation ? faut-il motiver les collaborateurs, que recouvre cet impératif, comment l’aborder ?C’est à ces questions que cet article essaie de répondre, proposant, à la lumière d’expériences en tant que formateur, une démarche visant à faire bouger les représentations que l’on a de la motivation et du rôle du manager. Démarche en trois temps :- fonder le management des collaborateurs sur le seul registre de la motivation peut s’avérer être une impasse- la motivation est le résultat d’une savante alchimie, propre à chacun, mais dont il est possible de rendre compte en s’appuyant sur quatre questions, inspirées de la théorie de VROOM sur la motivation- motiver, c’est d’abord accepter que les collaborateurs soient comme ils sont et ce qu’ils sont, sous peine de réduire le management à un discours idéologique qui n’a pour effet que de renforcer les résistances, ce que certains appellent la « démotivation ».

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Puja Seth

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

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

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

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

  12. Your District Deserves an Audit Committee

    Science.gov (United States)

    Schaupp, Frederick W.; Maust, Robert S.

    1974-01-01

    A school district audit committee has the capacity to unearth pertinent information about the operating efficiency and effectiveness of a school district, as well as providing a more professional audit. (Author/WM)

  13. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    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.

  14. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

    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)...

  15. Links between clinical audit and contracting systems.

    Science.gov (United States)

    Lord, J; Littlejohns, P

    1995-01-01

    In 1989, a programme of clinical audit was introduced throughout the UK National Health Service (NHS), in an attempt to improve care through the application of quality methodology to clinical issues. However, the role of clinical audit in the new NHS "internal market" is unclear. Reviews evidence on the development of audit and concludes that it has operated largely in isolation, under professional control. Central policy is now advocating greater purchaser and provider management involvement in audit, enabling feedback from and to service provision and management decisions. Where there are constructive local relationships the opening up of audit should be beneficial, but these do not always exist. Discusses a range of models for the interaction of clinical audit with wider NHS management systems. Recommends a split system of professionally controlled background audit and collaborative shared audits to balance conflicting goals. PMID:10143993

  16. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    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.

  17. School's Still out on Internal Auditing.

    Science.gov (United States)

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

    Survey responses from 271 members of the Association of School Business Officials International were analyzed to determine the extent and use of internal auditing in school districts and the characteristics of districts with internal auditing positions. (MLF)

  18. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  19. 20 CFR 637.310 - Audits.

    Science.gov (United States)

    2010-04-01

    ... TRAINING PARTNERSHIP ACT Additional Title V Administrative Standards and Procedures § 637.310 Audits. The Governor shall ensure that the State complies with the audit provisions at § 629.480 of this chapter....

  20. Explanation-Based Auditing

    CERN Document Server

    Fabbri, Daniel

    2011-01-01

    To comply with emerging privacy laws and regulations, it has become common for applications like electronic health records systems (EHRs) to collect access logs, which record each time a user (e.g., a hospital employee) accesses a piece of sensitive data (e.g., a patient record). Using the access log, it is easy to answer simple queries (e.g., Who accessed Alice's medical record?), but this often does not provide enough information. In addition to learning who accessed their medical records, patients will likely want to understand why each access occurred. In this paper, we introduce the problem of generating explanations for individual records in an access log. The problem is motivated by user-centric auditing applications, and it also provides a novel approach to misuse detection. We develop a framework for modeling explanations which is based on a fundamental observation: For certain classes of databases, including EHRs, the reason for most data accesses can be inferred from data stored elsewhere in the da...

  1. Methodology of Internal Audit of Structural Funds

    OpenAIRE

    Amblerová, Alice

    2011-01-01

    This bachelor thesis deals with an up-to-date topic: the internal audit of Structural Funds of the European Union. Its goal is to explain the functioning of audit system within the Czech Republic and its integration in the audit structure of the European Communities in the programming period 2007 - 2013. For an enormous amount of information necessary for more precise understanding of audit system, several thematic areas related to the main topic are introduced in the thesis. Among those is d...

  2. Audit bank v ČR

    OpenAIRE

    Ognev, Denis

    2015-01-01

    This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. ...

  3. Internal Auditing in a financial institution

    OpenAIRE

    Bukovský, Jan

    2013-01-01

    The bachelor thesis with the subject of internal audit in a financial institution focuses on viewing internal audit and its execution in the scope of a Czech financial institution that emphasizes providing loans, customer bank accounts and stock market. The author dedicated the first part to theoretical knowledge and information that is needed to analyze executing of an internal audit and explaining the terminology behind the internal auditing such as controlling or compliance. The prac...

  4. Management company´s Internal audit

    OpenAIRE

    Augustinová, Jana

    2010-01-01

    The aim of this work is, based on an analysis of selected internal audits in an enterprise, to propose measures to remedy identified deficiencies. The potential risks which represent the initial phase of an internal audit will be identified through warning factors. Internal audit is qualified as both a support and a part of the functions of management system. It does not define only the control activities. The importance of audit can be found in determining whether the systems in place pro...

  5. Auditor and Audit Committee Independence in India

    OpenAIRE

    Jayati Sarkar; Subrata Sarkar

    2010-01-01

    This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US. This is followed by a discussion of the existing research on the effectiveness of audit committees and audit independence in corporate governance. Recent trends in audit committee and auditor characteristics for a sample of large listed companies in the Indian corporate sector...

  6. Audit Games with Multiple Defender Resources

    OpenAIRE

    Blocki, Jeremiah; Christin, Nicolas; Datta, Anupam; Procaccia, Ariel; Sinha, Arunesh

    2014-01-01

    Modern organizations (e.g., hospitals, social networks, government agencies) rely heavily on audit to detect and punish insiders who inappropriately access and disclose confidential information. Recent work on audit games models the strategic interaction between an auditor with a single audit resource and auditees as a Stackelberg game, augmenting associated well-studied security games with a configurable punishment parameter. We significantly generalize this audit game model to account for m...

  7. Identifying best practices for audit committees.

    Science.gov (United States)

    Burke, J V; Luecke, R W; Meeting, D

    1996-06-01

    Most healthcare organizations have an audit committee of the governing board, or a finance committee, that fulfills the audit oversight function. Financial managers play a key role in shaping the content, agency, and operation of the audit committee. The findings of a recent research study conducted by Arthur Anderson & Co., SC, into the best practices of audit committees have implications for healthcare organizations. PMID:10158244

  8. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

    Medical audits have become commonplace in the United States. A variety of companies service government and private payers to document accuracy of medical services provided as reflected in the medical record. When audited, the physician may not understand the nature of the inquiry, jurisdictions, methods, or purpose. This article gives practicing rheumatologists a reference to learn the types of audits and suggests responses that should minimize the impact of the audit to the practice. PMID:27219307

  9. Data Analysis in the Internal Audit Department

    OpenAIRE

    Mišelnický, Tomáš

    2016-01-01

    The aim of this thesis is to present a draft model for better planning internal audit engagements of branch network of the bank. The first part deals with the internal audit. It presents and discusses the definition of internal auditing by the Institute of Internal Auditors (IIA). Other relevant disciplines are also included - external audit and assurance. The importance of these disciplines is demonstrated in the example of Enron. The thesis presents the International Professional Practices ...

  10. Locally organised medical audit in histopathology.

    OpenAIRE

    Ramsay, A D

    1991-01-01

    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 thei...

  11. Audit of Hanken School of Economics 2014

    OpenAIRE

    Salskov-Iversen, Dorte; Kutschke, Christian; Melgin, Tapio; Pirttilä, Anneli; Ward, Michael; Apajalahti, Touko; Seppälä, Hannele

    2015-01-01

    The Finnish Higher Education Evaluation Council has conducted an audit of the Hanken School of Economics. Based on the international audit team’s recommendation and the audit report, the Evaluation Council has decided to require the institution to undergo a re-audit. In its current state the quality system of Hanken School of Economics does not fulfil the national criteria set for the quality management of higher education institutions, and thus the system cannot be said to correspond to the ...

  12. Pengaruh Karakteristik Komite Audit, Kompetensi Komite Audit dan Aktivitas Komite Audit Terhadap Kualitas Audit Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI

    OpenAIRE

    Nadeak, Ebnasus LBM

    2015-01-01

    This study aims to look at the effect of characteristic of audit committee (age,gender), competence audit committe (education) and activity audit committe (meeting) to audit quality (current accrual) in the consumer property and real estate listed on the Stock Exchange. The method used is empirical research. The data used is the annual report of each - each sample, which was published through the website www.idx.co.id. The sampling method using purposive sampling technique with a total sam...

  13. The Future of Statutory Audit

    Directory of Open Access Journals (Sweden)

    Eugen Nicolaescu

    2012-12-01

    Full Text Available Lately, more and more analysts have remarked different activities susceptible to fraud or/and complicity between the boards of certain big companies and accountants/ auditors, which ended up with handing in untrue financial statements, the main indicators being mystified and rendering unreal images. It is obvious that the authorities in real estates have mainly adopted solutions that aimed at ignoring the procedure in accordance with which the same company should not offer both accounting services and audit services, or sometimes even fiscal consulting to the same client. Thus, statutory audit has acquired more importance, and the regulation has become more stretched and was included in the legislation related to trading companies and special legislation: real estates, banking sector, insurances and re-insurances, criteria for great tax payers. The statutory audit performed only by financial auditors was accepted by the E.U. under surveillance through E.C. Directive 3/2006, which required for a new additional legislation with supplementary requirements regarding the job itself. In the last year, people have discussed about a new Directive or even Regulation that is meant to adjust strongly the statutory audit to a dangerous component for a liberal profession, namely the involvement of the state bodies in the job description related to financial auditor. Such an intention is a sort of nationalization of this profession, a return in time and the waiving of all the achievements of the profession. In this context, it is natural to think of the future of statutory audit.

  14. Pengaruh Ukuran Perusahaan, Karakteristik Audit Dan Jenis Opini Audit Terhadap Biaya Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014

    OpenAIRE

    Syahputra, Andika

    2015-01-01

    Formulation of the problem in this research is the extent to which the influence of company size, characteristics and type of audit opinion audit of the fees audit in manufacturing companies listed on the Stock Exchange. The purpose of this study was to determine and analyze the effect of firm size, characteristics and type of audit opinion audit to audit fees. The hypothesis of this study is the size of the company, the audit characteristics and type of audit opinion on the fees audit. Se...

  15. Impact of internal audit function quality and contribution on audit delays

    OpenAIRE

    Pizzini, Mina; Lin, Shu; Ziegenfuss, Douglas

    2012-01-01

    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...

  16. Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements

    OpenAIRE

    Heß, Benjamin

    2014-01-01

    The dissertation "Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements" is a collection of three research papers written during my doctoral studies at the University of Konstanz between May 2009 and April 2014. All three studies cover the main topic auditing and are empirical analysis. The main focus of the first two studies is on audit regulation, whereas the third study deals with former audit firm employees.The thesis is organized as follows: Th...

  17. Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden

    OpenAIRE

    Alexeyeva, Irina

    2012-01-01

    Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in...

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

    OpenAIRE

    Gary MONROE; Sarowar HOSSAIN

    2013-01-01

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

  19. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

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

  20. 13 CFR 120.490 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Audits. 120.490 Section 120.490 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.490 Audits. Every SBLC is subject to periodic audits by SBA's Office of...

  1. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... the audit committee of each Bank, the OF board of directors, and the Financing Corporation Directorate... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Audit requirements. 989.2 Section 989.2 Banks... Audit requirements. (a) Each Bank, the OF and the Financing Corporation shall obtain annually...

  2. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60... Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or an authorized representative, shall have, upon reasonable notice, access to all books, documents, papers...

  3. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... for the purpose of reporting an audit finding is in relation to a type of compliance requirement for a major program or an audit objective identified in the compliance supplement. The auditor shall identify... type of compliance requirement for a major program or an audit objective identified in the...

  4. 30 CFR 217.200 - Audits.

    Science.gov (United States)

    2010-07-01

    ... copies of audit reports that express opinions on such compliance to the Associate Director for Minerals... INSPECTIONS Coal § 217.200 Audits. An audit of the accounts and books of operators/lessees for the purpose of determining compliance with Federal lease terms relating to Federal royalties may be required annually or...

  5. 40 CFR 68.58 - Compliance audits.

    Science.gov (United States)

    2010-07-01

    ... are being followed. (b) The compliance audit shall be conducted by at least one person knowledgeable... the compliance audit and document that deficiencies have been corrected. (e) The owner or operator shall retain the two (2) most recent compliance audit reports. This requirement does not apply to...

  6. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... for the purpose of reporting an audit finding is in relation to a type of compliance requirement for a major program or an audit objective identified in the compliance supplement. The auditor shall identify... type of compliance requirement for a major program or an audit objective identified in the...

  7. 38 CFR 41.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... purpose of reporting an audit finding is in relation to a type of compliance requirement for a major program or an audit objective identified in the compliance supplement. The auditor shall identify... type of compliance requirement for a major program or an audit objective identified in the...

  8. 7 CFR 3052.505 - Audit reporting.

    Science.gov (United States)

    2010-01-01

    ... § 3052.510(a). (i) Audit findings (e.g., internal control findings, compliance findings, questioned costs... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit reporting. 3052.505 Section 3052.505....505 Audit reporting. The auditor's report(s) may be in the form of either combined or separate...

  9. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

    ... necessary to ensure compliance with the audit requirements listed in paragraph (b) of this section. If the... independent auditor to take any actions necessary to ensure compliance with the audit requirements in... 47 Telecommunication 3 2010-10-01 2010-10-01 false Biennial audit. 53.209 Section...

  10. Do farm audits improve milk quality?

    NARCIS (Netherlands)

    Flores-Miyamoto, A.; Reij, M.W.; Velthuis, A.G.J.

    2014-01-01

    Milk quality is assessed using bulk milk analysis and by farm audits in the Netherlands. However, the extent of the effect that dairy farm audits have on milk quality is unknown. Data from over 13,000 audits performed on 12,855 dairy farms from February 2006 to April 2008 were merged with laboratory

  11. Methodology for a security audit of ERTMS

    OpenAIRE

    R. Stroud; Gashi, I.

    2012-01-01

    In this paper we discuss the methodology we used for a security audit of the European Railway Traffic Management System (ERTMS) specifications. ERTMS is a major industrial project that aims at replacing the many different national train control and command systems in Europe. We discuss the stages of the audit, threat model used, and the output of each stage of the audit.

  12. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

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

    2013-01-01

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

  13. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 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...

  14. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... expenditure of Federal funds; (4) Internal procedures have been established to meet the objectives of... accepted auditing standards established by the American Institute of Certified Public Accountants. (c) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal...

  15. 10 CFR 835.102 - Internal audits.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Internal audits. 835.102 Section 835.102 Energy DEPARTMENT OF ENERGY OCCUPATIONAL RADIATION PROTECTION Management and Administrative Requirements § 835.102 Internal audits. Internal audits of the radiation protection program, including examination of...

  16. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board...

  17. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

    This account of internal audit is set within the context of higher education in the UK and a fictitiously named Riverbank University. The study evaluates the recent introduction of "Internal Academic Audit" to the University and compares the process with that of the internationally recognized ISO 19011 Guidelines for Auditing Quality Management…

  18. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of... institution's compliance with applicable laws and regulations. Any internal audit functions of the institution... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30...

  19. The IAEA Quality Audits for Radiotherapy

    International Nuclear Information System (INIS)

    The IAEA/WHO thermoluminescent dosimetry (TLD) postal dose audit programme has been used for over 8000 radiotherapy beams throughout the world in over four decades of its operation. Records have been kept of the results of TLD audits since the inception of the programme. Analysis of these data has yielded much interesting information. In the early years, the TLD service recorded approximately 50% audited beams having adequate calibration. This percentage of acceptable results has now increased to 96%. Obviously, regular participation in dosimetry audit stimulates an improvement in dosimetry practices in radiation therapy in many hospitals worldwide. Another dosimetry audit programme for treatment planning (TPS audit) in external beam radiotherapy, which has been developed by the IAEA, assesses the radiotherapy workflow for conformal techniques, from patient data acquisition and computerized treatment planning to dose delivery. The IAEA supports national and subregional TPS audit activities to improve the quality and safety of dose calculation in radiotherapy. The third audit modality operated by the IAEA within the framework of the Quality Assurance Team for Radiation Oncology (QUATRO) is a comprehensive audit that reviews radiation oncology practices with the aim to improve quality. To date, over 50 QUATRO audits have been organized by the IAEA in radiation oncology centres in Europe, Africa, Asia and Latin America. QUATRO audits indicate and document areas for improvement and provide advice for further development of the audited centres. (author)

  20. 38 CFR 41.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... differently from the manner presented in this section. The auditor's report(s) shall state that the audit was... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit reporting. 41.505... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.505 Audit reporting....

  1. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit reporting. The auditor's report(s) may be in the form of either combined or separate reports and may...

  2. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

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

  3. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

    ... audit and examination conducted under 11 CFR 9038.1(a) (1) and (2) may be used by the Commission as the... determination made by the Commission pursuant to 11 CFR 9038.2(c)(1). (2) The audit report may contain issues....C. 437g and 11 CFR part 111. (3) Addenda to the audit report may be approved and issued by...

  4. 28 CFR 100.18 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are...

  5. 24 CFR 574.650 - Audit.

    Science.gov (United States)

    2010-04-01

    ... must provide for audits in accordance with 24 CFR part 44. A nonprofit organization that is a grantee or a project sponsor is subject to the audit requirements set forth in 24 CFR part 45. ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 574.650 Section...

  6. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

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

  7. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM Program Administration § 954.503 Audit. Audits of the grantee and subgrantees must be conducted in accordance with 24 CFR parts 44 and 45, as applicable. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 954.503 Section...

  8. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR... financial assistance under this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section...

  9. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

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

  10. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

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

  11. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

    ... developed by State agencies, these agencies shall follow audit requirements in 24 CFR part 44. (b) Where a..., the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 883.313 Section...

  12. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b... this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section...

  13. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Audit. 225.872-6 Section...-6 Audit. (a) Memoranda of understanding with some qualifying countries contain annexes that provide for reciprocal “no-cost” audits of contracts and subcontracts (pre- and post-award). (b) To...

  14. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained...

  15. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

    ... INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating jurisdiction, State recipients, and subrecipients must be conducted in accordance with 24 CFR 84.26 and 85.26. ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit. 92.506 Section...

  16. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

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

  17. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

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

  18. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

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

  19. 42 CFR 447.202 - Audits.

    Science.gov (United States)

    2010-10-01

    ... ASSISTANCE PROGRAMS PAYMENTS FOR SERVICES Payment Methods: General Provisions § 447.202 Audits. The Medicaid agency must assure appropriate audit of records if payment is based on costs of services or on a fee plus... 42 Public Health 4 2010-10-01 2010-10-01 false Audits. 447.202 Section 447.202 Public...

  20. 20 CFR 404.2120 - Audits.

    Science.gov (United States)

    2010-04-01

    ... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be based... unless the State VR agency appeals that decision in writing in accordance with 45 CFR part 16 to the...- ) Payments for Vocational Rehabilitation Services Administrative Provisions § 404.2120 Audits. (a)...

  1. 20 CFR 416.2220 - Audits.

    Science.gov (United States)

    2010-04-01

    ... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be based... unless the State VR agency appeals that decision in writing in accordance with 45 CFR part 16 to the... Payments for Vocational Rehabilitation Services Administrative Provisions § 416.2220 Audits. (a)...

  2. How does joint provision of audit and non-audit services affect audit quality and independence? A review

    OpenAIRE

    Marnet, Oliver; Gwilliam, David; Teng, Chie Min

    2014-01-01

    The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. This report is relevant to the ongoing debate at both national and European level on issues of competition, liability and regulation in the audit market. and it seeks to contextualise the issue and provide a résumé of th...

  3. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits

  4. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

    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.

  5. Energy audit for energy conservation

    International Nuclear Information System (INIS)

    Energy audit is a very effective management tool for betterment of plant performance. The energy audit has a problem solving approach rather than a fault finding technique. The energy conservation is a rational use of energy. It has been the experience of the developed countries that energy is one issue which results into cost savings with relatively much less efforts/cost in comparison with other resources used in production, development and adoption of energy efficiency equipment and practices in most of production process has been the result of same technique. (author). 1 tab

  6. Auditing laboratory rodent biosecurity programs.

    Science.gov (United States)

    Porter, William P; Horn, Mandy J; Cooper, Dale M; Klein, Hilton J

    2013-10-22

    A rodent biosecurity program that includes periodic evaluation of procedures used in an institution's vivarium can be used to ensure that best practices are in place to prevent a microbial pathogen outbreak. As a result of an ongoing comprehensive biosecurity review within their North American and European production facilities, the authors developed a novel biosecurity auditing process and worksheet that could be useful in other animal care and use operations. The authors encourage other institutions to consider initiating similar audits of their biosecurity programs to protect the health of their laboratory animals. PMID:24150170

  7. Does Credible Auditing Add Value?

    OpenAIRE

    Brito, Ricardo D.; Eduardo P. Peres

    2006-01-01

    This article studies the impact of the year 2002 audit failures on the auditors’ clients’ stock prices. Specifically, we examine the Big 5’s clients stock market impact surrounding various dates on which one of the Big 5’s audit procedures and independence were under scrutiny: Omnicom, Merck, WorldCom, Qwest, Xerox, Bristol Meyers, Duke Energy, El Paso and AOL events. In general, on failures involving Arthur Andersen, Andersen’s former client’s and clients of the auditor in place ...

  8. Présentation du texte de James Bryce « Le gouvernement par l’opinion publique », Extrait de La République américaine, Paris, V. Giard et E. Brière, édition française, 1901, tome III, pp. 340-349. [Première édition : 1888

    OpenAIRE

    Reynié, Dominique

    2001-01-01

    Ce second texte, également extrait de La République américaine, montre tout l'intérêt de Bryce dans une histoire des théories de l'opinion publique. Ici, le registre est plus clairement normatif, ce qui devait le conduire a formuler, de manière saisissante pour le lecteur d'aujourd'hui, très précisément l’idée d'une mesure régulière et rapide de l'opinion publique, a un moment ou Anders Kiaer n'a pas encore théorisé l'échantillon représentatif (1895) (...).

  9. Audit strategy for temporary parental benefit

    OpenAIRE

    Appelgren, Leif H.

    2012-01-01

    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...

  10. Audit systému managementu kvality

    OpenAIRE

    Minář, Stanislav

    2013-01-01

    The aim of this thesis is to search the issue of the quality management system audits and to verify the chosen method of audit in selected organization. A requirement for a quality management system provides the standard ČSN EN ISO 9001:2009. One of the basic requirements of the standard is to carry out the audit regularly. The guideline for auditing management systems for first and second party provides the standard ČSN EN ISO 19011:2012. This standard is guideline for managing an audit prog...

  11. Surgical audit in the developing countries.

    Science.gov (United States)

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

    2003-01-01

    Audit assures provision of good quality health service at affordable cost. To be complete therefore, surgical practice in the young developing countries, as elsewhere, must incorporate auditing. Peculiarities of the developing countries and insufficient understanding of auditing may be, however, responsible for its been little practised. This article, therefore, reviews the objectives, the commonly evaluated aspects, and the method of audit, and includes a simple model of audit cycle. It is hoped that it will kindle the idea of regular practice of quality assurance by surgeons working in the young developing nations and engender a sustainable interest. PMID:12769314

  12. Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Omonuk JB

    2015-12-01

    Full Text Available Most business organizations world-over have computerized their accounting systems. Extant literature finds that the use of Computer Assisted Audit Techniques (CAATs is positively related to the quality of audit reports. CAATs are widely applied to audit financial statements in developed countries. However, there is a void in literature about the audit of computerized accounts in developing countries. We draw a sample from Nigeria to investigate the following questions, “Do auditors effectively audit computerized accounts and; Is there a positive relationship between the use of CAATs and audit quality?” Using descriptive statistics, correlation analysis and logistic multiple regression, we provide evidence that: (1 CAATs are effectively used, (2 there is a positive relationship between the use of CAATS and audit quality, and (3 in a sample that excludes the big 4 International audit firms, local Nigerian firms are not effective in applying CAATs, and so, do not produce quality audit reports.

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

    Science.gov (United States)

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

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

  14. Pengaruh Karakteristik Komite Audit, Stres Kerja, Pergantian Auditor dan Biaya Eksternal Audit Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

    OpenAIRE

    P, Christina Natalia

    2015-01-01

    This study aimed to determine the effect of audit committee characteristics, job stress, auditor switching and the audit fee to audit quality in manufacturing company listed in Indonesia Stock Exchange between 2011 to 2013. Indicators of the audit committee characteristics, namely gender and age of the audit committee, while the indicator work stress is the time to audit. The study population by 138 manufacturing companies. The sampling method used is purposive sampling, in order to obtai...

  15. Pengaruh Likuiditas, Leverage¸Profitabilitas, Kualitas Audit, dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

    OpenAIRE

    Ompusunggu, Miryam

    2014-01-01

    THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY¸ AUDIT QUALITY, AND PRIOR AUDIT OPINION ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION IN MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE The purpose of this study is to discover and analyze the effect of liquidity, leverage, profitability, audit quality, and prior audit opinion on going concern audit opinion in mining company listed on Indonesia Stock Exchange from 2009 to 2012. Data collection had been done by accessing t...

  16. Sri Lanka : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over the past decade. Among forward-looking actions has been the enactment of the Sri Lanka Accounting...

  17. INDEPENDENTA ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Raul Burdea

    2011-01-01

    Full Text Available The internal audit activity that involves the performer of these activities independently.Cases are mentioned in which the auditor may be suspected of lack of independence. It isrecommended to avoid situations in which the auditor is not totally independent.

  18. THE FUTURE OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    COSMIN DUMITRU MATIȘ

    2015-03-01

    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.

  19. Continuous auditing: A literature review

    Directory of Open Access Journals (Sweden)

    Flávia Cruz de Souza

    2008-09-01

    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.

  20. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

    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 organization’s 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 organization’s information without incurring the cost and other associated damages of a securityincident.

  1. Strategic Audit and Marketing Plan

    Science.gov (United States)

    Wright, Lianna S.

    2013-01-01

    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…

  2. FYR Macedonia: Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is on institutional arrangements for observing the International Accounting Standards (IAS) and International Standards on Auditing (ISA) in the Former Yugoslav Republic of Macedonia (FYR Macedonia). The current Trade Company Law requires all entities to comply with a translated 1999 volume of IAS. The Government is currently preparing a new Trade Company Law and has taken proa...

  3. Essence of the State Audit

    Directory of Open Access Journals (Sweden)

    Maksimovа Valentyna F.

    2013-11-01

    Full Text Available The goal of the article lies in analysis of modern approaches to understanding of the essence of the state audit and presentation of definition of its essence. On the basis of systematisation and generalisation of scientific works, analysis of the international practice in the sphere of control of state finances the article justifies the authors’ own understanding of the role and content of the state audit. In the result of the study the article reveals origin and essence of the control and audit terms and proves that they cannot be used as synonyms. Audit and control in the sphere of state finances were compared on the basis of comparison of goals, tasks, organisation of work, responsibility, forms and results of their conduct. Prospect of further studies is the legislative definition and differentiation of the “state control”, “state audit”, “state financial control” and “state internal financial control” notions. Further development of scientifically justified terminology in this sphere would become a basis for development of the concept of creation of the system of control of state finances, which would correspond with high world standards.

  4. Energy efficiency through energy audit

    International Nuclear Information System (INIS)

    Energy is an essential factor to economic and social development and improved standards of living in developing countries. Nigeria in particular. There is a strong need for greater energy efficiency in every sector of economy in order to reduce costs. enhance competitiveness, conserve energy resources and reduce environmental impacts associated with production, distribution and use of energy. Energy auditing and monitoring has a significant role in any energy management and conservation project. Energy auditing as an important part of industrial energy management on plant level, represents a complex of activities aiming at the efficient use of energy. The activities are undertaken by a team of experts who use a set of measuring instruments to monitor and evaluate all the necessary data to elaborate a package of recommendations on improvements in the field of energy efficiency and possible product quality. The inefficient conversion and use of energy have been identified as a central problem for all developing countries, Nigeria inclusive, since they all consume significantly higher amounts of energy per unit of GDP than OECD countries. This aggravates energy-related environmental problems and is also a burden on domestic resources and foreign exchange. Energy prices have risen drastically in many developing countries, while energy intensities remain high. Price changes alone are not rapidly translating energy efficiency improvements. Identifying and removing the obstacles to greater energy efficiency should be priority for government in developing countries. This is why the Energy Commission, an apex organ of government on Energy matters in all its ramifications is out to encourage relatively low-cost energy audits for the Textile industries - such audits can identify ''good house-keeping's' measures, such as simply process improvements, that reduce energy consumption and operating costs. This will be followed by the training of plant workers/energy managers

  5. Impact of audit quality on audit fees pre and post financial crises

    OpenAIRE

    Bhawan, Suraj Vijaykumar

    2013-01-01

    From the 1980’s research in audit service market has grown considerably. In line with that policymakers and regulators have been concerned about the role and value of external auditors and their independence. Using a sample of UK’s large companies over the period of 2006-2011 this study investigates the impact of audit quality on audit fees, whereby the proxy of audit quality is the model proposed by Ball and Shivakumar (2006). The objective was to compare the impact of audit quality on audit...

  6. INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)

    OpenAIRE

    Karlsson, Helena

    2015-01-01

    There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and ass...

  7. Pengaruh Audit Tenure, Audit Switching, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik dan Komite Audit terhadap Kualitas Audit (Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

    OpenAIRE

    Sulastono, Dedy

    2016-01-01

    The objective of the research was to find out and to analyze some factors which influenced audit quality; i.e., audit tenure, audit switching, , firm size, audit firm size and audit committee. The research used secondary data. The population was food and beverages companies listed in BEI in the period of 2010-2014, and all of them were used as the samples. The independent variables were audit tenure, audit switching, firm size, audit firm size, audit committee, and the dependent variable was ...

  8. Revue française d’administration publique, Institut International d’Administration Publique, Paris n° 91, juillet-septembre 1999L’administration de la sécurité

    OpenAIRE

    Soufi, Fouad

    2013-01-01

    Dans leur introduction, Jacques Chevallier, Professeur à l’Université de Paris II Panthéon-Assas et Jean-Jacques Gleizal, Professeur à l’Université Pierre Mendès France de Grenoble, Centre d’études et de recherche sur le droit et l’administration publique (CERDAP), soulignent que dans le processus général de redéploiement et de restructuration des activités régaliennes de l’Etat, la police est entrée dans une phase de changements dont témoigne l’intitulé même de ce numéro ; l’activité de poli...

  9. 29 CFR 99.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program-specific audit guide will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements....

  10. 7 CFR 3052.235 - Program-specific audits.

    Science.gov (United States)

    2010-01-01

    ... Program-specific audits. (a) Program-specific audit guide available. In many cases, a program-specific audit guide will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements....

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

    Directory of Open Access Journals (Sweden)

    Chis Anca Oana

    2013-07-01

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

  12. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

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

  13. Le financement des services de garde des enfants: effets sur le travail, le revenu des familles, et les finances publiques

    OpenAIRE

    Nicholas-James Clavet; Jean-Yves Duclos

    2012-01-01

    Le financement public des services de garde (SDG) est au cœur d’objectifs multiples au Québec et ailleurs au Canada. Cet article rapporte l’impact des trois mesures principales de financement public (le crédit d’impôt provincial, la déduction d’impôt fédérale, et les subventions directes aux Centres de la petite enfance — les CPE) sur le revenu des familles, la participation des femmes au marché du travail, et sur les finances publiques québécoises et canadiennes. Contrairement à la littératu...

  14. The Finnish forward surgical team: lessons from the European Union Forces Operation République Démocratique du Congo.

    Science.gov (United States)

    Lauri, Handolin; Olli, Kiviluoto

    2008-05-01

    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.

  15. Mobilité interne et entrepreneuriat des jeunes en République démocratique du Congo

    OpenAIRE

    Alain Kikandi Kiuma; Christian Kamala Kaghoma; Joelle Mukenyi Kalala; Allegra Kabamba Mbuyi

    2015-01-01

    Ce papier met en évidence le lien entre la forte mobilité des jeunes en République Démocratique du Congo et leur engagement dans l’entrepreneuriat. En effet, malgré la destruction d’infrastructures de transport du fait de la longue période de guerre qu’elle a traversé, la RDC a une population dont la mobilité au sein du territoire national est des plus importantes, avec un taux de mobilité interne de plus de 20%, particulièrement parmi les jeunes de 15 à 30 ans. Attirés par la diversité d’opp...

  16. La jeunesse au local : sociologie des systèmes locaux d’action publique

    OpenAIRE

    Loncle, Patricia

    2011-01-01

    Le présent article propose une analyse de ce qui fonde les inégalités dans les politiques locales de jeunesse à partir de la notion de système local d’action publique. Basé sur une analyse de sociologie politique, il rassemble des matériaux empiriques issus de documents d’archives et de quatre programmes de recherche réalisés au cours des dix dernières années. Ces matériaux permettent de s’abstraire de la description de simples particularités locales et d’identifier les composantes des systèm...

  17. Le management menace-t-il l’administration publique et l’état de droit ?

    Directory of Open Access Journals (Sweden)

    Alain Eraly

    2011-09-01

    Full Text Available La gestion des ressources humaines, même si elle a d'abord émergé dans l'entreprise privée, n'est pas indissolublement liée à la logique du marché et l'impératif de rentabilité, mais plus généralement à la logique de la performance individuelle et collective. En cela, elle ne présente aucune contradiction de principe avec les modes de fonctionnement propres à l'administration publique. Au contraire, les problèmes auxquels elle cherche – sans toujours y parvenir – à apporter des réponses sont, pour l'essentiel, ceux-là mêmes auxquels l'administration est aujourd'hui confrontée : communication, motivation, mobilité, développement des compétences, etc. Assurément, les modes de gestion propres à la GRH demandent à être adaptés aux contextes de travail propres à l'administration et à faire l'objet d'une appropriation négociée. Mais cette exigence de contextualisation vaut tout autant pour les entreprises privées. En définitive, la question de la GRH dans l'administration publique renvoie à une question plus générale, celle de l'inscription des objectifs de performance dans les modes de régulation propres au service public.

  18. Abnormal Audit Fees and Audit Opinion–Further Evidence from China’s Capital Market

    Institute of Scientific and Technical Information of China (English)

    Zanchun Xie; Chun Cai; Jianming Ye

    2010-01-01

    The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets(ROA), and show that abnormal audit fees improve audit opinions only among firms that engage local auditors and have a low degree of ROA, but report a large increase in ROA, especially when the ROA change is the result of abnormal accruals. We find no association between abnormal audit fees and audit opinion improvement for other firms.

  19. Postal audit in dental radiodiagnostics

    International Nuclear Information System (INIS)

    According to Czech laws dental intraoral X-ray machines are classified as simple sources of ionizing radiation. Consequently , their use is licensed on condition that an adequate quality assurance program is realized. In general, the programme is based on acceptance tests, status tests and constancy tests. The particular methods are specified in the recommendation [1] published by State Office for Nuclear Safety .Both the acceptance and status tests involve in situ measurements to control parameters of the X-ray machine and the developing process. Only persons who were licensed for such handling can do these measurements. The yearly status tests are very detailed and several years ' experience showed it might be advantageous to have a simpler method additionally available for purposes of the state supervision. Such a method is supposed as a postal audit. It should be simple enough to make the operation of the state supervision more effective but it also should provide sufficient information on radiation protection of the patients. Besides it should enable to prolong the period for the status tests ultimately .As for the postal audit, a small package containing a proper dosimetric set would be sent directly to the dentist who would treat it according to instructions. This paper describes such method that was developed in the National Radiation Protection Institute (NRPI) and results of pilot study that was carried out to test the method. The described method will be a helpful tool for the operation of the state supervision in the dental radiodiagnostics. The method will be implemented into the existing system of controls from 2002. Due to its simplicity and a quite rich content of information allows to check a big amount of the dental workplaces at once. It is supposed that one half of all Czech X-ray units will be checked in this way every year performed on state costs. It means 175 audits per month approximately. In this way, the operation of the quality assurance

  20. NC-Audit: Auditing for Network Coding Storage

    CERN Document Server

    Le, Anh

    2012-01-01

    Network coding-based storage has recently received a lot of attention thanks to its ability to efficiently repair failed nodes. Independently, another body of work has proposed integrity checking schemes for cloud storage, none of which, however, is customized for network coding storage or can efficiently support repair. In this work, we bridge the gap between these currently disconnected bodies of work, and we focus on the (novel) advantage of network coding for integrity checking. We propose NC-Audit - a remote data integrity checking scheme, designed specifically for network coding-based storage cloud. NC-Audit provides a unique combination of desired properties: (i) efficient checking of data integrity (ii) efficient support for repairing failed nodes (iii) full support for modification of outsourced data and (iv) protection against information leakage when checking is performed by a third party. The key ingredient of the design of NC-Audit is a novel combination of SpaceMac, a homomorphic MAC scheme for ...

  1. Auditing of composting plants in accordance with the `Eco Audit` ordinance; Auditierung von Kompostierungsanlagen nach `Oeko-Audit-Verordnung`

    Energy Technology Data Exchange (ETDEWEB)

    Fleckenstein, C. [Witzenhausen-Institut fuer Abfall, Umwelt und Energie Prof. Wiemer und Partner (Germany)

    1997-12-31

    An overview is given on the stages of the auditing of a composting plant under ordinance no. 1836/93 of the European Union, the `Eco Audit` ordinance. The focus is on those aspects that are specifically relevant to composting plants. (orig./SR) [Deutsch] Die folgenden Ausfuehrungen geben einen Ueberblick ueber den Ablauf einer Auditierung von Kompostierungsanlagen gemaess Umwelt-Audit-Verordnung (EWG) Nr. 1836/93, sprich `Oeko-Audit`. Der Schwerpunkt der Ausfuehrungen liegt speziell auf den fuer Kompostierungsanlagen spezifischen Aspekten. (orig./SR)

  2. Methodological support environmental audit in the agricultural sector

    OpenAIRE

    M. Kocherga

    2013-01-01

    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.

  3. SUBJECT, OBJECT AND TASKS OF THE MARKETING AUDIT

    OpenAIRE

    Fayzulayeva, K.

    2009-01-01

    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.

  4. Govt. Pubs.: Internal Auditing in Federal, State, and Local Governments.

    Science.gov (United States)

    Knight, Susan; Wilson, Guy

    1980-01-01

    Lists reports, monographs, and journal articles of the last five years that deal with internal auditing at various governmental levels, including the growth of the internal audit, the development of guidelines, current practices, types of audit, and current issues. (FM)

  5. WHAT DIRECTORS AND MANAGERS SHOULD KNOW ABOUT FINANCIAL AUDITS

    OpenAIRE

    Meier, Harvey A.

    1980-01-01

    The paper provides information on the function and scope of financial audits and auditors. Subject matters covered are: auditor selection, characteristics of outside auditors, comprehensiveness of audit report and review process of a final audit.

  6. Corporate Governance Quality, Audit Fees and Non-Audit Services Fees

    OpenAIRE

    Zaman, M

    2011-01-01

    This paper extends prior research on the relationship between governance qualityand auditor remuneration.We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non-audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise, diligence and size. We find that after controlling for board of director characteristics, there is a significant positiveassociation between ACE and AF only fo...

  7. Informal interactions between audit committees and internal audit functions: exploratory evidence and directions for future research

    OpenAIRE

    Mahbub Zaman

    2013-01-01

    Purpose:This paper recognises the importance of informal processes within corporate governance and complements existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in providing directions for future research.Design/Methodology/Approach:To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a quest...

  8. The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations

    OpenAIRE

    Mu’azu Saidu Badara; Siti Zabedah Saidin

    2013-01-01

    Experience on organizational operations plays an important role in ensuring objective achievement of such organizations, likewise internal audit experience within an organizations contribute toward objective achievement of such organization. In line with this, the aim of this paper is to examine the relationship between audit experience and internal audit effectiveness in the public sector organiza- tions. The paper is a literature review paper and the paper concluded that audit experience ca...

  9. Audit Quality in Practice: A Study of Perceptions of Auditors, Audit Committee Members and Quality Inspectors

    OpenAIRE

    Sulaiman, Noor Adwa Binti

    2011-01-01

    The aim of this thesis is to provide insights into what the concept of audit quality means for a number of parties who have responsibilities for delivering, commissioning or evaluating audit quality in practice - auditors, AC members and quality inspectors concerning. It explores the influence of internal and external factors in the auditing setting on the construction of meaning of audit quality and how meaning is symbolised in practice. This research is based on an interpretive approach emp...

  10. Environmental Audit of the Alaska Power Administration

    International Nuclear Information System (INIS)

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

  11. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

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

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

    NARCIS (Netherlands)

    S. Cahan; W. Zhang; D. Veenman

    2011-01-01

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

  13. COMPARISON OF AUDIT TECHNIQUES AND PERFORMANCE AUDIT RESULTS FOR EPA METHOD 25 FOR VOLATILE ORGANIC COMPOUNDS

    Science.gov (United States)

    Organic audit materials have been developed by U.S. Environmental Protection Agency to evaluate quality of measurements made by federal, state, and local agencies or their contractors during compliance source tests. Among audit materials are materials for auditing EPA Method 25, ...

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

    NARCIS (Netherlands)

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

    2004-01-01

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

  15. Corporate Governance Structure and Audit Quality

    OpenAIRE

    ZENG, SHIWEN

    2012-01-01

    Audit quality has always been the focus of attention by government regulatory authorities, the legislature, public investment and other stakeholders. This paper is going to investigate the effects of corporate governance structure on audit quality for the UK evidence. The sample study consists of 226 companies among FTSE 350 listed on the London Stock Exchange (LSE) for the fiscal year of 2011. The regression results and analysis are used to investigate the relationship between the audit qual...

  16. IMPORTANCE OF INTERNAL AUDIT WITHIN AN ENTITY

    Directory of Open Access Journals (Sweden)

    Corina-Maria, DUCU

    2013-12-01

    Full Text Available The efficient operation of the entity in the current economic conditions involves the practical existence of an internal audit department which aims to plan and conduct various audit missions. The implementation of this function increases the efficiency to attract and use resources, as well as the effectiveness of the processes effectuated in order to improve performance. Moreover, today, the internal audit is a powerful tool to assist management in managing the operations within the entity.

  17. Internal audit of quality management system

    OpenAIRE

    Sladký, Vojtěch

    2012-01-01

    This thesis presents the reader with the problem of internal audit. The author carried out a quality audit work in a company, which in this thesis identified as T, watched as the company did not want give the business name. As a result of information gathering and consultation in the surveyed companies work the author has analyzed a practical approach to quality management auditors. By examining the findings was the lack of implementation of internal audit in society, lack of independence of ...

  18. Internal Audit- More than a Legal Requirement

    OpenAIRE

    Susmanschi Georgiana

    2012-01-01

    Internal audit is a function who aims to support the management of a company in order to add value. Identifying differences in development priorities and management culture of the department or company as a whole and how they are implemented and followed, internal audit represents for companies a certainty and not only in the in respect of a requirement under the Companies Law. Internal audit function is considered to be efficient to the extent that succeeds to help the executive management t...

  19. INTERNAL AUDIT IN THE MANAGEMENT COMPANY PROCESSES

    OpenAIRE

    Kozáková, Ivana

    2011-01-01

    This thesis introduces an internal audit and its current standing with focus on the verification of compliance of the results of the current quality management system with the implementation procedures, taking into account the possibility of using the methodological tools of internal audit in STRABAG as he theoretical part describes and explains the basic terms associated with internal audit and quality management. The practical part includes an analysis of the development and verification ...

  20. Audit v bankovnictví

    OpenAIRE

    Sedláček, Jiří

    2010-01-01

    The bachelor thesis is focused on audit in banking. In the beginning there is the explanation of differences between internal and external audit, attitude of auditor toward a bank and relations among bank, auditor and central bank. In the next part there is the determination of control system and procedures during the review of financial statements and related regulations. Regulations are described in connection with capital adequacy and compliance as well. Necessary part of audit is formal r...

  1. ASPECTS OF INTERNAL AUDIT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Radu Pop

    2011-01-01

    Full Text Available The activity of internal audit has known a prominent development in the last decades.Regardless, in Romania, a new law with reference to internal audit is being debated inParliament. The role of internal audit has grown so that it became a significant source ofinformation for both managers and external auditors. This paper focuses on some aspectsconcerning good practices in the field as well as risk identifying techniques.

  2. INTERNATIONAL FRAMEWORK OF INTERNAL AUDIT PROFESSIONAL PRACTICE

    OpenAIRE

    Tomas Hrebik

    2015-01-01

    This article deals with the significance of internal audit and explains that implementation of an internal audit unit into a company organisational structures is going to significantly influence the company business success in the future. Further, it focuses on the strategies, procedures and all organisational processes but also on the methods for reaching the intention on the individual operational levels. Nevertheless the internal audit position depends mainly on the utilisation of the unit...

  3. ASPECTS OF INTERNAL AUDIT IN ROMANIA

    OpenAIRE

    Radu Pop

    2011-01-01

    The activity of internal audit has known a prominent development in the last decades.Regardless, in Romania, a new law with reference to internal audit is being debated inParliament. The role of internal audit has grown so that it became a significant source ofinformation for both managers and external auditors. This paper focuses on some aspectsconcerning good practices in the field as well as risk identifying techniques.

  4. Consumer protection... the realities of medical audit.

    Science.gov (United States)

    McKay, R

    1979-08-10

    The concept of medical audit is an extension of consumer philosophy, writes Ron McKay, but if you are paying for someone else's treatment how do you ensure your money has been spent correctly? In the United States the answer was auditing treatment and medical competence. In the light of the Royal Commission's recommendation for a greater degree of urgency in implementing medical audit here he asks how much can be learned from the US?

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

    OpenAIRE

    Grace N. Rgg, Hermin

    2015-01-01

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

  6. Implementing Ethics Auditing Model: New Approach

    OpenAIRE

    Merle Rihma; Birgy Lorenz; Mari Meel; Anu Leppiman

    2014-01-01

    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...

  7. Developing role of medical audit advisory groups.

    OpenAIRE

    Humphrey, C; Berrow, D

    1993-01-01

    OBJECTIVES--To investigate the approaches to audit of different medical audit advisory groups (MAAGs) and to consider the implications for evaluation of their activities and their developing role in the light of new priorities for clinical audit. DESIGN--Qualitative study based on semistructured interviews. SETTING--15 family health services authority (FHSA) districts in two English health regions. SUBJECTS--MAAG chairpersons and support staff and FHSA general managers and medical advisors in...

  8. WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

    OpenAIRE

    Ioan Oprean; Georgeta Ancuta Span

    2009-01-01

    The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as: inspection, confirmation, documentation etc. Audit evidence is used to determine whether thefinancial statements present the economic reality of transactions and if they faithfully reflect thefinancial p...

  9. Does Audit Improve the Quality of Care?

    OpenAIRE

    Areti Tsaloglidou

    2009-01-01

    BACKGROUND: The quality of health care and quality assurance are concepts which have been established for many years. Audit nowadays is adopted as a means of developing high quality care.AIM: This study aims to identify the perspectives of audit in practice and its relationship to quality assessment and assurance, quality improvement, and clinical effectiveness.METHODS: There were used the databases Medline and Cinahl to identify studies related to clinical audit. These databases were searche...

  10. ENERGY AUDITING OF AN EDUCATIONAL INSTITUTION

    OpenAIRE

    Sriram K*, Dr. A. Manivannan

    2016-01-01

    Energy Audit is the key to a systematic approach for decision-making in the area of energy management. It attempts to balance the total energy inputs with its use, and serves to identify all the energy streams in a facility. It quantifies energy usage according to its discrete functions. The Energy Audit would give a positive orientation to the energy cost reduction, preventive maintenance and quality control programmes which are vital for production and utility activities. Such an audit ...

  11. Audit: Automated Disk Investigation Toolkit

    Directory of Open Access Journals (Sweden)

    Umit Karabiyik

    2014-09-01

    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.

  12. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

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

    2010-01-01

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

  13. INTERNAL AUDIT APPROACH IN BANKS

    OpenAIRE

    Victoria STANCIU

    2008-01-01

    Romanian banking system has known in the last years significant changes determined by the implementation of Basel II requirements and governance principles on one hand and assimilation of the EU Directives for the banking sector on the other hand. The function of internal audit is new in the Romanian banks, being implemented as a result of the new regulation established by the Romanian National Bank in the effort to aligne the Romanian banking legislation to the international regulations and ...

  14. Audit for Information Systems Security

    OpenAIRE

    Ana-Maria SUDUC; Mihai BIZOI; Florin Gheorghe FILIP

    2010-01-01

    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 ...

  15. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J.M.; Blas de, J.; Molinero, A.; Navarrete, J.J.; Yuste, C.

    2001-07-01

    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)

  16. Optimal Contracts with Random Auditing

    OpenAIRE

    Andrei Barbos

    2015-01-01

    In this paper we study an optimal contract problem under moral hazard in a principal-agent framework where contracts are implemented through random auditing. This monitoring instrument reveals the precise action taken by the agent with some nondegenerate probability r, and otherwise reveals no information. We characterize optimal contracts with random perfect monitoring under several information structures that allow for moral hazard and adverse selection. We evaluate the effect of the intens...

  17. Auditing for Distributed Storage Systems

    OpenAIRE

    Le, Anh; Markopoulou, Athina; Dimakis, Alexandros G.

    2012-01-01

    Distributed storage codes have recently received a lot of attention in the community. Independently, another body of work has proposed integrity checking schemes for cloud storage, none of which, however, is customized for coding-based storage or can efficiently support repair. In this work, we bridge the gap between these two currently disconnected bodies of work. We propose NC-Audit, a novel cryptography-based remote data integrity checking scheme, designed specifically for network coding-b...

  18. Optimal Insurance Under Random Auditing

    OpenAIRE

    Marie-Cécile Fagart; Pierre Picard

    1998-01-01

    We provide a characterization of an optimal insurance contract (coverage schedule and audit policy) when the monitoring procedure is random. When the policyholder exhibits constant absolute risk aversion, the optimal contract involves a positive indemnity payment with a deductible when the magnitude of damages exceeds a threshold. In such a case, marginal damages are fully covered if the claim is verified. Otherwise, there is an additional deductible that disappears when the damages become in...

  19. Internal Audit and Management Entity

    OpenAIRE

    Daniel BOTEZ

    2011-01-01

    Businesses and organizations are in constant confrontation with improving their performance in an environment that provides them with all the guarantees. This improvement is increasingly sought through a decentralization of decision making to ensure appropriateness. In these circumstances, the firm's manager will normally ask questions about the effectiveness of the functioning of the organization, exercised by him and by his collaborators. In this context occur internal audit, an independent...

  20. Surgical audit: a review. Proceedings of an audit symposium.

    Science.gov (United States)

    1989-11-01

    The work of surgical departments involves varying proportions of investigation, diagnosis and treatment and the object of audit is to measure and monitor the outcome of this activity. It also serves as a secondary but important role in education, research and resource planning. The different methods of audit described in this symposium gave varying contributions to the definition of workload and outcome and to the education of the surgical staff. Irrespective of the audit system used, there is little doubt that weekly meetings specifically designed for the purpose are of prime importance, and the contributors used it in a variety of different ways. For Messrs. Eltringham and Espiner this meeting was seen much more as an educational exercise for the firm as a whole than a ritualistic method of collecting numerical information. Where other systems which rather more fastidiously collect numerical information are used, the weekly meeting becomes more important in ensuring the accuracy of the data collected. Some authors review the proforma on which the patient information is collected before it is entered into the computer, a point strongly made by Mr. Dunn and it does seem likely that as audit information is collected and challenged, then considerable efforts will have to be made to ensure the accuracy of the information being entered, for there is little point in defending an audit result by suggesting that the houseman who made the original entry did not do so very accurately. Many auditors used a lunch or coffee break as a convenient time to meet, but in some cases a lot of extra work was required for validation and if clinical audit is to represent a very accurate record of the work of a surgical department, this point requires careful consideration. If audit information is to be easily processed, then its means of collection is important.Most contributors used a single record card on which the information was recorded during the patient's stay and this record

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

    Directory of Open Access Journals (Sweden)

    Apriayanti Apriayanti

    2014-01-01

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

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

    International Nuclear Information System (INIS)

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

  3. Security audit for embedded avionics systems

    Science.gov (United States)

    Rao, K. N.

    The design of security audit subsystems for real-time embedded avionics systems is described. The selection criteria of auditable events and the design of the audit functions are described. The data storage requirements and the data compression features of embedded avionics systems are analyzed. Two data compression algorithms applicable to avionics systems are described. Huffman encoding is optimal, but Fibonacci encoding is shown to be nearly optimal and better suited for airborne avionics systems. The memory capacity needed for audit data storage is computed for typical avionics missions.

  4. Current Status on Onshore Petroleum Internal Audit

    Institute of Scientific and Technical Information of China (English)

    Sun Shourong

    1995-01-01

    @@ The onshore petroleum internal audit has been carried out for 10years since it had started from 1985.Up to now, there are 430 independent audit organizations and 1500professional employees. With the development of petroleum audit, the auditing has played an important role in the further reform, managing reinforcement and economic efficiency improvement of petroleum enterprises. Through 10 years efforts, a total direct economic value of 2.2 billion yuan has been achieved by correcting violation and misfeasance and decreasing the capitalized cost.

  5. Address forms in Chinese audit opinions

    Institute of Scientific and Technical Information of China (English)

    Ziye; Zhao

    2014-01-01

    Although forms of address are widely used in textual and other types of disclosure,empirical evidence of their effects is rare.China provides a unique setting in which to test the economic consequences of the forms of address used in audit reports.From 2003 to 2011,about 60%of auditors surveyed addressed their clients by their real names in audit opinions,while the others used honorifics.Based on a sample of Chinese audit opinions,I report the following findings.First,the announcement of an audit opinion that uses the client’s real name elicits a greater market response than the announcement of an opinion featuring an honorific form of address.Second,the effects of real-name forms of address are stronger in firms with weak board governance.Third,the association between audit fees and audit risk factors,such as loss-making,is stronger in firms that are addressed by their real names in audit reports.I conclude from these findings that the forms of address used in audit opinions may reveal private information on audit quality.The results of this study are consistent with the power-solidarity effect described by sociolinguists.

  6. Audit Methodology for IT Governance

    Directory of Open Access Journals (Sweden)

    Mirela GHEORGHE

    2010-01-01

    Full Text Available The continuous development of the new IT technologies was followed up by a rapid integration of them at the organization level. The management of the organizations face a new challenge: structural redefinition of the IT component in order to create plus value and to minimize IT risks through an efficient management of all IT resources of the organization. These changes have had a great impact on the governance of the IT component. The paper proposes an audit methodology of the IT Governance at the organization level. From this point of view the developed audit strategy is a strategy based on risks to enable IT auditor to study from the best angle efficiency and effectiveness of the IT Governance structure. The evaluation of the risks associated with IT Governance is a key process in planning the audit mission which will allow the identification of the segments with increased risks. With now ambition for completeness, the proposed methodology provides the auditor a useful tool in the accomplishment of his mission.

  7. Clinical governance and external audit.

    Science.gov (United States)

    Glazebrook, S G; Buchanan, J G

    2001-01-01

    This paper describes a model of clinical governance that was developed at South Auckland Health during the period 1995 to 2000. Clinical quality and safety are core objectives. A multidisciplinary Clinical Board is responsible for the development and publicising of sound clinical policies together with monitoring the effects of their implementation on quality and safety. The Clinical Board has several committees, including an organization-wide Continuous Quality Improvement Committee to enhance the explicit nature of the quality system in terms of structure, staff awareness and involvement, and to develop the internal audit system. The second stream stems from the Chief Medical Officer and clinical directors in a clinical management sense. The Audit Committee of the Board of Directors covers both clinical and financial audit. The reporting lines back to that committee are described and the role of the external auditor of clinical standards is explained. The aim has been to create a supportive culture where quality initiatives and innovation can flourish, and where the emphasis is not on censure but improvement. PMID:11422717

  8. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    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)

  9. Safety audit of Dounreay 1998

    International Nuclear Information System (INIS)

    The report sets out the findings of the team which carried out the recent audit of health and safety at Dounreay. The audit was initiated on behalf of the Health and Safety Executive by the Chief Inspector of Nuclear Installations and followed an incident on 7 May of this year which left the 'Fuel Cycle Area' on the site without its normal electricity supplies for 16 years. The audit has shown that much has to be done to improve safety at Dounreay to bring it up to the standards HSE requires for continued operation of a nuclear installation and to enable Dounreay to be safely decommissioned and made safe for future generations. However, HSE considers that the site is under proper control under the nuclear licensing regime and presently safe; operations in the Fuel Cycle Area are shut down and they will need a Consent of HSE before they can restart. HSE believes that, subject to the recommendations in this report about organisation, management and training, the current staff at Dounreay have the knowledge, skills and commitment to enable Dounreay to operate safely and to bring it up to the standards that HSE expects. Consent to restart will only be given when the Chief Inspector is satisfied that an adequate safety case for operation has been made

  10. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    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.

  11. THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA

    OpenAIRE

    Atanasiu Pop; Oana - Raluca Iosivan

    2008-01-01

    The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon external audit fees. An audit fee model is used to examine the effect of audit clientsize, client complexity, and the size of the audit firm on the amount of audit fees for asample of audit engagements performed in the tow of Romanian major cou...

  12. Les dépenses publiques et leurs indice sur le secteur de l'éducation "le cas de l'Algérie "

    OpenAIRE

    Boumahdi, Mohamed

    2014-01-01

    La preimére partie expose les différentes théories qui explique la croissance des dépenses publiques dans le financement du secteur de l'éducation et l'impact de ce dernier sur le plan économique et aussi la méthodologie utilisé par L'UNESCO pour évaluer les dépenses et les coûts éducatifs.La deuxiéme partie présente l'évaluation des dépenses publiques du secteur éducatif en Algérie.Ala fin une étude de cas présente l'état des lieux de la situation actuelle du secteur en Algérie....

  13. Des formes d'entrepreneuriat dans les associations ? Le cas des associations du secteur médicosocial sous tutelle publique

    OpenAIRE

    Levy, Aldo; Rival, Madina

    2010-01-01

    Résumé On assiste en France à une augmentation du nombre d'associations impliquées dans le secteur public, en particulier dans le secteur médical, sanitaire et social. Ces associations du secteur privé non lucratif se trouvent à la croisée des modèles de gestion : financées essentiellement par des fonds publics elles exercent également dans des domaines liés à l'intérêt général et sont donc à ce titre sous tutelle publique. Pourtant, leur gouvernance est souvent mixte (publique, privée). En o...

  14. L’architecture publique au XIXe siècle, richesse et variété des sources des Archives nationales

    OpenAIRE

    Gastaldi, Nadine

    2015-01-01

    Les sources relatives à l’architecture publique au xixe s. sont, aux Archives nationales, nombreuses, variées et dispersées (à travers les séries du cadre de classement). La notion « d’architecture publique » apparaît avec le décret du 27 avril 1791. On dresse la liste des bâtiments publics – nationaux, départementaux, communaux, hospitaliers – dans ses évolutions au cours du siècle. Par rapport à ces bâtiments, l’action de l’État, elle-même évolutive, est celle soit de maître d’œuvre, soit d...

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

    OpenAIRE

    Apriayanti Apriayanti; Setyarini Santosa

    2014-01-01

    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 compa...

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

    International Nuclear Information System (INIS)

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

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

    OpenAIRE

    Alexeyeva, Irina; Svanström, Tobias

    2015-01-01

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

  18. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

    Full Text Available Since DeAngelo's study (1981 on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN. The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.

  19. Pengaruh Kualitas Audit, Opini Audit Tahun Sebelumnya, Dan Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Manurung, Ruth Tivany

    2015-01-01

    The goal of this research is to show the influence of audit quality, prior audit opinion, and financial ratios which consists of leverage, liquidity, profitability, and operating cash inflow ratio on a company receiving going concern audit opinion in manufacturing companies listed on Indonesia Stock Exchange. The hypotheses of this research are audit quality, prior audit opinion, and financial ratios which consists of leverage, liquidity, profitability, and operating cash inflow ratio in...

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

    Directory of Open Access Journals (Sweden)

    Badingatus Solikhah

    2012-03-01

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

  1. The Audit Committee. Effective Committees. Board Basics.

    Science.gov (United States)

    Ostrom, John S.

    1996-01-01

    In many colleges and universities the responsibility of the governing board's audit committee is to arrange and oversee regular audits of financial activities, comply with donor restrictions on gifts, adhere to laws and regulations, and conform to established board policies. Membership of three to five is usually sufficient, and while the…

  2. 45 CFR 96.91 - Audit requirement.

    Science.gov (United States)

    2010-10-01

    ... assurance required by section 675(c)(9) of the Reconciliation Act (42 U.S.C. 9904(c)(9)) to conform to the... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audit requirement. 96.91 Section 96.91 Public... Block Grants § 96.91 Audit requirement. Pursuant to section 1745(b) of the Reconciliation Act (31...

  3. Inside environmental auditing: effectiveness, objectivity, and transparency

    NARCIS (Netherlands)

    Cook, W.C.; Bommel, van S.; Turnhout, E.

    2016-01-01

    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

  4. Audit Manual release 3.0

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-01

    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.

  5. Finanční audit

    OpenAIRE

    Ševcovicová, Lucie

    2009-01-01

    The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.

  6. Making the audit work for you

    International Nuclear Information System (INIS)

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

  7. The European legislative framework for audit committees

    NARCIS (Netherlands)

    van der Elst, C.F.

    2015-01-01

    In 2014 the European Union reformed the regulatory framework of statutory audits in Directive 2014/56/EC and Regulation (EU) Nr. 537/2014. Part of the new legislation addresses the composition and responsibilities of the audit committee of public-interest entities. This contribution studies the inno

  8. The Republic of Uzbekistan : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, and draws on...

  9. NASA Audit Follow-up Handbook

    Science.gov (United States)

    1990-01-01

    This NASA Audit Follow-up Handbook is issued pursuant to the requirements of the Office of Management and Budget (OMB) Circular A-50, Audit Follow-up, dated September 29, 1982. It sets forth policy, uniform performance standards, and procedural guidance to NASA personnel for use when considering reports issued by the Office of Inspector General (OIG), other executive branch audit organizations, the Defense Contract Audit Agency (DCAA), and the General Accounting Office (GAO). It is intended to: specify principal roles; strengthen the procedures for management decisions (resolution) on audit findings and corrective action on audit report recommendations; emphasize the importance of monitoring agreed upon corrective actions to assure actual accomplishment; and foster the use of audit reports as effective tools of management. A flow chart depicting the NASA audit and management decision process is in Appendix A. This handbook is a controlled handbook issued in loose-leaf form and will be revised by page changes. Additional copies for internal use may be obtained through normal distribution channels.

  10. Innovative audit program for today's safeguards

    International Nuclear Information System (INIS)

    An internal safeguards audit program was developed and implemented at GE facilities to meet the need for effective audit and accurate, timely reporting to management. The concepts from which the program was evolved are summarized. The documentation and reporting mechanism has worked well for both the auditee and management

  11. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 226.8 Section 226.8 Agriculture Regulations of 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)...

  12. 43 CFR 426.25 - Reclamation audits.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Reclamation audits. 426.25 Section 426.25 Public Lands: Interior Regulations Relating to Public Lands BUREAU OF RECLAMATION, DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.25 Reclamation audits. Reclamation will...

  13. Kingdom of Thailand : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholde...

  14. Physician Self-Audit: A Scoping Review

    Science.gov (United States)

    Gagliardi, Anna R.; Brouwers, Melissa C.; Finelli, Antonio; Campbell, Craig E.; Marlow, Bernard A.; Silver, Ivan L.

    2011-01-01

    Introduction: Self-audit involves self-collection of personal performance data, reflection on gaps between performance and standards, and development and implementation of learning or quality improvement plans by individual care providers. It appears to stimulate learning and quality improvement, but few physicians engage in self-audit. The…

  15. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 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....

  16. Sourcing of Internal Auditing: An Empirical Study

    NARCIS (Netherlands)

    R.F. Speklé (Roland); H.J. van Elten; A.M. Kruis

    2005-01-01

    textabstractIn recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires diffe

  17. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Auditing. 54.516 Section 54.516... SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping... records of equipment purchased as components of supported internal connections services sufficient...

  18. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

    Speklé, R.F.; Elten, van H.J.; Kruis, A.

    2005-01-01

    In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different skills

  19. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

    Speklé, R.F.; Elten, van H.J.; Kruis, A.

    2007-01-01

    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 activi

  20. General practitioners and learning by audit

    OpenAIRE

    Freeling, P.; Burton, R. H.

    1982-01-01

    The ways in which `medical audit' can be used in the continuing education of general practitioners are examined, and certain rules for the conduct of such education in small groups of peers are put forward. However, it proved impossible to evaluate the outcome of the educational exercise because those taking part refused to audit twice any single aspect of their daily work.

  1. The development of interdepartmental audit methods

    International Nuclear Information System (INIS)

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

  2. Carefully auditing guarantied fairness in funding allocation

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ Demanded by National Audit Office of PRC, spotcheck auditing for 160 NSFC sponsored key projects, major projects, as well as projects of distinguished young scholars, with a total of 0.16 billion RMB was investigated in 31 universities and research institutes of Beijing and Eastern China according to the investment policies of NSFC.

  3. Wookey Hole Chamber 20 SSSI audit

    OpenAIRE

    Farrant, Andrew R.

    2015-01-01

    This report documents an audit of geological features of potential scientific and aesthetic importance in Wookey 20. This audit was created by the British Geological Survey (BGS) under commission by Wookey Hole Caves Ltd as part of the planning conditions for the extension of the show cave from Wookey 9 into Wookey 20.

  4. 24 CFR 590.27 - Audit.

    Science.gov (United States)

    2010-04-01

    ... accordance with 24 CFR part 44. ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 590.27 Section 590.27... COMMUNITY FACILITIES URBAN HOMESTEADING § 590.27 Audit. (a) Access to records. The Secretary,...

  5. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

    ... assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit... requirements of 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.131 Section...

  6. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

    ... CFR part 44 shall apply. (b) Where a nonprofit organization is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24 CFR part 45 shall apply. ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section...

  7. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit organization is the eligible owner of a project, receiving financial assistance under this part, the audit requirements in 24 CFR part 45 shall... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section...

  8. 20 CFR 627.480 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Single Audit Act of 1984 (31 U.S.C. 7501-7) and 29 CFR part 96, the Department of Labor regulations which... implemented by the Department of Labor regulations at 29 CFR part 96. The provisions of this paragraph (a)(2... UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.480 Audits. (a) Non-Federal...

  9. Trends and priorities in internal audit

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2016-09-01

    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.

  10. Personnel Audit Using a Forensic Mining Technique

    Directory of Open Access Journals (Sweden)

    Adesesan B. Adeyemo

    2010-11-01

    Full Text Available This paper applies forensic data mining to determine the true status of employees and thereafter provide useful evidences for proper administration of administrative rules in a Typical Nigerian Teaching Service. The conventional technique of personnel audit was studied and a new technique for personnel audit was modeled using Artificial Neural Networks and Decision Tree algorithms. Atwo-layer classifier architecture was modeled. The outcome of the experiment proved that Radial Basis Function Artificial Neural Network is better than Feed-forward Multilayer Perceptron in modeling of appointment and promotion audit in layer 1 while Logitboost Multiclass Alternating Decision Tree in Layer 2 is best in modeling suspicious appointment audit and abnormal promotion audit among the tested Decision Trees. The evidential rules derived from the decision trees for determining the suspicious appointment and abnormal promotion were also presented.

  11. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    This Safety Guide provides requirements and recommendations for establishing and implementing a system of internal and external audits during the design, manufacture, construction, commissioning and operation of nuclear power plants. It provides for the planning, performance, reporting and follow-up of the quality assurance audit activity. It defines in general terms the responsibilities of the auditing and audited organizations. The Guide also covers auditing in the context of supplier evaluation; it does not include inspection for the sole purpose of process control or product acceptance. Like the Code, the present Guide was prepared as part of the IAEA's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to land-based stationary thermal neutron power plants

  12. Elements of an effective environmental auditing program

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-08-01

    Significant advances have been made the last few years in the approach to and role of environmental compliance auditing in industry. Expectations of stakeholders, the public and governmental agencies continue to grow regarding assurance of compliance and environmental protection. These growing expectations have been drivers for improved auditing programs. This paper will provide a discussion of an effective environmental auditing program from industry`s point of view. It will identify and discuss the key elements needed for auditing environmental compliance, discuss how these elements are incorporated into industry programs and how these elements have been used to evaluate compliance in Conoco. In addition, a discussion of a method to tie compliance auditing to management system elements in order to facilitate systematic improvement in environmental performance will be presented.

  13. Elements of an effective environmental auditing program

    Energy Technology Data Exchange (ETDEWEB)

    McLemore, J.A.

    1996-11-01

    Significant advances have been made the last few years in the approach to and role of environmental compliance auditing in the petroleum industry. Expectations of stakeholders, the public and governmental agencies continue to grow regarding assurance of compliance and environmental protection. These growing expectations have been drivers for improved auditing programs. This paper will provide a discussion of an effective environmental auditing program from industry`s point of view. It will identify and discuss the key elements needed for auditing environmental compliance, discuss how these elements are incorporated into industry programs and how these elements have been used to evaluate compliance in Conoco. In addition, a discussion of a method to tie compliance auditing to management system elements in order to facilitate systematic improvement in environmental performance will be presented.

  14. 12 CFR 550.470 - Who directs the conduct of the audit?

    Science.gov (United States)

    2010-01-01

    ... conduct of the audit? Your fiduciary audit committee directs the conduct of the audit. Your fiduciary audit committee may consist of a committee of your directors or an audit committee of an affiliate... audit committee. (b) A majority of the members of the audit committee may not serve on any......

  15. Auditing to the cutting edge

    Energy Technology Data Exchange (ETDEWEB)

    Good, L.; Wirdzek, P.

    1999-07-01

    Equipment? System? Building? Campus? Neighborhood? Community? Region? What is to be audited and what needs to be corrected? Can the energy management professional decide, or should the customer? Over the last few decades, energy professionals have been evaluating energy use in order to balance clients' expenditures with acceptable levels of service. Traditionally, professional expertise and creativity have been limited more by budget than any other single element. Today, energy and the environment are tightly intertwined. In the future, effective energy management may not be possible without considering the relationships between them. Conversely, environmental protection cannot be achieved without considering energy production, distribution, and use. To this end, two powerful federal organizations, the US Environmental Protection Agency (EPA) and the US Department of Energy (DOE), have been engaged in defining the interrelationships of these areas and fashioning national energy policies aimed at awakening Americans to these facts. Environmental demands are becoming a factor in efficiency equations. Energy management professionals should prepare a response. They will face demands for cutting-edge audits that reach further than giving utility power just a trim in the energy barber shop. Survival in the business of energy management will require a broader perspective. One need only look to current advertisements by national and international corporations which praise the environmental benefits of their products and even their places of business as cleaner than their competitors'. For the energy management professional then, energy diversity and source versus site considerations are opportunities to be identified in the audit process, in addition to replacement of inefficient equipment. The country is rich with technology choices, with documented experience, and with the knowledge to create systems that can mine deep savings. True, some have niche

  16. Auditing the British Medical Journal.

    OpenAIRE

    Channer, K S

    1994-01-01

    The purpose of this study was to audit the outcome in terms of change in practice of the published research from one volume of the British Medical Journal. All original papers and short reports from one Volume 296 of the British Medical Journal (BMJ) 1988 were read and classified into theoretical only, practical and theoretical and practical. Those papers with any practical message were reviewed by one of a panel of specialists in the subject of the paper to assess if the recommendation made ...

  17. Design and evaluation of a regional perinatal audit

    NARCIS (Netherlands)

    Alderliesten, Marianne E.; Stronks, Karien; Bonsel, Gouke J.; Smit, Bert J.; van Campen, Maarten M. J.; van Lith, Jan M. M.; Bleker, Otto P.

    2008-01-01

    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 wit

  18. 17 CFR 270.32a-4 - Independent audit committees.

    Science.gov (United States)

    2010-04-01

    ... the fund's accounting and auditing processes (“audit committee”); (b) The company's board of directors has adopted a charter for the audit committee setting forth the committee's structure, duties, powers... company maintains and preserves permanently in an easily accessible place a copy of the audit...

  19. 12 CFR 715.5 - Audit of Federal Credit Unions.

    Science.gov (United States)

    2010-01-01

    ... SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.5 Audit of Federal Credit Unions. (a) Total assets of $500 million or greater. To fulfill its Supervisory Committee audit responsibility, a federal credit... million but more than $10 million. To fulfill its Supervisory Committee audit responsibility, a...

  20. 18 CFR 349.1 - Notice to audited person.

    Science.gov (United States)

    2010-04-01

    ... or tariffs, contracts, data, records, accounts, books, communications or papers relevant to the audit... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES § 349.1 Notice to audited person. An audit conducted by the Commission...