WorldWideScience

Sample records for avec audition publique

  1. LES DÉTERMINANTS DE L'OPINION D'AUDIT AVEC RÉSERVE : UNE ANALYSE EMPIRIQUE EN TUNISIE

    OpenAIRE

    Abelaziz, Abderraouf; Moalla, Hanen

    2010-01-01

    International audience The purpose of this study is to identify which indicators of the company's financial health are associated with qualified audit reports. We examined the financial statements, auditors' opinions, and financial statements notes for companies that received a qualified audit report and for those that received an unqualified audit report. The data are taken from a sample of 64 Tunisian companies. We modeled the auditor's qualification using a logistic regression. Our resu...

  2. L’audit interne dans l’administration publique : un état des lieux dans les ministères fédéraux

    Directory of Open Access Journals (Sweden)

    Christian De Visscher

    2011-12-01

    Full Text Available L’audit fait partie du système permanent de contrôle et d’évaluation au sein des grandes organisations. Longtemps cantonné au secteur privé, la fonction d’auditeur interne pénètre de plus en plus le secteur des organismes publics. Après avoir situé la fonction de l’audit par rapport à d’autres fonctions de management au sein de l’organisation et rappelé son intérêt dans le contexte propre aux organisations publiques, les auteurs proposent un aperçu du développement de l’audit interne dans les ministères fédéraux – avant la mise en œuvre du plan Copernic – au regard des normes reconnues au plan international par l’IIA. Les résultats montrent que sur les seize organismes retenus dans le cadre de l’enquête, douze d’entre eux disposent à l’heure actuelle d’un service d’audit interne. Des différences apparaissent toutefois entre ces organismes quant au respect des standards de qualité empruntés à l’IIA. La fonction d’auditeur interne est en règle générale perçue correctement et sa permanence est assurée au sein de l’organisation. Mais les conditions propices à assurer l’indépendance dans l’exercice de la fonction, à veiller à la formation permanente des auditeurs et à intégrer les résultats du travail d’audit dans le cycle de la gestion ne sont pas encore rencontrées partout.

  3. 10 janvier 2014 - A. Kilani, Ambassadeur Représentant permanent de la Tunisie auprès de l'Office des Nations Unies à Genève et des institutions spécialisées en Suisse visite la caverne de l'expérience ATLAS avec P. Jenni, ancien porte-parole d'ATLAS; visite le tunnel du LHC au Point 1 avec J.M. Jiménez, Chef du Département Technologie et signe le livre d'or avec F. Bordry, Directeur des accélérateurs et de la technologie. P. Fassnacht, Bureau des Relations internationales, Conseiller pour la République tunisienne présent.

    CERN Multimedia

    Jean-Claude, Gadmer

    2014-01-01

    10 janvier 2014 - A. Kilani, Ambassadeur Représentant permanent de la Tunisie auprès de l'Office des Nations Unies à Genève et des institutions spécialisées en Suisse visite la caverne de l'expérience ATLAS avec P. Jenni, ancien porte-parole d'ATLAS; visite le tunnel du LHC au Point 1 avec J.M. Jiménez, Chef du Département Technologie et signe le livre d'or avec F. Bordry, Directeur des accélérateurs et de la technologie. P. Fassnacht, Bureau des Relations internationales, Conseiller pour la République tunisienne présent.

  4. 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.

  5. «Je L’ai fait petit»: des enfants placés en foyer dessinent Dieu : étude comparative avec des dessins d’écoles publiques

    OpenAIRE

    Ancona, Lisa; Darbellay, Frédéric

    2011-01-01

    Ce travail s’interroge sur la représentation de Dieu chez des enfants placés en institution en raison d’un background familial problématique et dysfonctionnel. 35 dessins sont recueillis dans un foyer tessinois (5-15 ans) d’après la consigne : « As-tu déjà entendu le mot Dieu ? Pourrais-tu Le dessiner ? ». Ils sont ensuite comparés, à la fois qualitativement et quantitativement, avec un échantillon de dessins d’enfants d’âges, genres et éducation religieuse comparables. Celui-ci est issu de ...

  6. Principes de détermination de la peine, politiques publiques et modération en matière de recours à l’incarcération : la rupture du Canada avec son histoire

    Directory of Open Access Journals (Sweden)

    Anthony N. Doob

    2012-05-01

    Full Text Available Bien que le Canada n’ait jamais réussi à atteindre une grande cohérence en matière de détermination de la peine, pendant plus d’un siècle, les taux d’incarcérations y sont demeurés constants, alors que d’autres pays, notamment les États-Unis, ont vu leurs niveaux d’emprisonnement augmenter considérablement. Une explication partielle de cette stabilité réside dans la tradition canadienne de scepticisme à l’égard des bénéfices de l’emprisonnement – une position qui fut jusqu’en 2006 partagée par les gouvernements fédéraux libéraux et conservateurs. Toutefois, les juges chargés de prononcer les peines n’ont jamais reçu de directives claires du Parlement sur les objectifs qui devraient être concrètement associés aux décisions portant sur les sentences. Les politiques de détermination de la peine basées sur des principes clairs ont connu un rapide déclin à partir de 2006 avec l’introduction par les Conservateurs de nombreux projets de lois pénales modifiant l’économie de la punition. Dans son ensemble, cette activité législative représente l’antithèse d’une réforme de la justice pénale réfléchie et fondée sur des principes. En 1999, Jean-Paul Brodeur décrivait les valeurs qui sous-tendaient les politiques de détermination de la peine comme « rien de moins qu’une catastrophe morale ». Il ne fait aucun doute sur la manière dont il aurait qualifié la période qui s’est amorcée en 2006.Although Canada has never achieved coherence in its sentencing policy, it has managed, for over a century, to maintain a fairly constant level of imprisonment even at a time when other countries, most notably the US, have experienced large increases in imprisonment. A partial explanation for Canada’s stability is that Canada has a long history of scepticism about the value of imprisonment – a view that, until 2006, was endorsed by both Liberal and Conservative national governments

  7. Annexe 2 : Compte-rendu d’observation des audits sociaux avec une responsable Ressources Humaines, avril 2006 (extrait du journal de terrain)

    OpenAIRE

    Seiller, Pauline

    2014-01-01

    Les audits sociaux consistent en interviews auprès des ouvriers qui travaillent dans des entreprises sous-traitantes sur le site des chantiers navals. La personne chargée des interviews est une responsable ressources humaines qui a pour mission de vérifier l’application du droit du travail français dans ces entreprises. Pour se faire, elle interroge durant dix minutes environ ces ouvriers à bord des navires en construction, sans les sélectionner auparavant tandis que les entreprises sont quan...

  8. 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 ...

  9. 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’...

  10. Acceptabilite et faisabilite de la psychotherapie par les patients avec trouble de personnalite limite

    OpenAIRE

    Cailhol, L.; Bouchard, S.; Belkadi, A.; Benkirane, G.; Corduan, G.; Dupouy, S.; Villeneuve, E.; Guelfi, J.-D.

    2010-01-01

    Resume Le trouble de personnalite limite est un trouble grave associe a de serieuses limitations psychosociales. La prevalence de ce trouble est de 1,8 %. Les perspectives de sante publique convergent avec les observations cliniques pour questionner leurs trajectoires de soin. En effet, les psychotherapies sont peu mises en ?uvre pour des raisons de moyens et d?acceptabilite par les sujets eux-memes. A travers une revue de litterature, nous presentons des donnees sur l?accessibilit...

  11. 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.

  12. Le dialogue avec Pascal

    OpenAIRE

    Barnes, Annie

    2016-01-01

    1. Le Dialogue de Pascal Le dialogue avec Pascal a commencé de son vivant et le dialogue avec l’auteur des Pensées a commencé dès la publication de l’édition de Port-Royal. Il s’est poursuivi jusqu’à nos jours. Faut-il rappeler que la première critique des Pensées, celle de l’abbé Villars en 1671, se trouve dans un entretien, – le cinquième des dialogues du Traité de la délicatesse, – entre Paschase, Ménippe qui l’admire servilement, et Aliton, un « Alceste moliniste » (Bernard Amoudru) : « P...

  13. 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...

  14. 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

  15. Enseigner autrement avec l'informatique : Colloque "Informatique et enseignement" de novembre 1983

    OpenAIRE

    Pélisset, Émilien

    1984-01-01

    Intervention d'Émilien Pélisset, Président de l'EPI, à la table ronde n° 2 du colloque « Informatique et enseignement » le 21 novembre 1983. Ce colloque, dont le principe avait été retenu lors de la rencontre de l'EPI avec le ministre Alain Savary, fut co-organisé par le MEN et l'EPI.Discours d'ouverture par Alain Savary, Ministre de l'Education nationale. Discours de clôture par François Mitterrand, Président de la République.

  16. 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

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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

  2. 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...

  3. Une entrevue avec Marianne Bargiel

    Directory of Open Access Journals (Sweden)

    Guylaine Vaillancourt

    2010-03-01

    Full Text Available Marianne Bargiel pratique la musicothérapie depuis 1991 auprès d’enfants et d’adultes en milieu scolaire, communautaire et psychiatrique. Depuis 2006, elle pris la relève de Josée Préfontaine à la direction de l’Institut québécois de musicothérapie. Elle est candidate au doctorat en psychologie (Université du Québec à Trois-Rivières, avec pour principal intérêt de recherche les processus émotionnels évoqués par la musique en psychopathologie.

  4. 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.

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

    CERN Multimedia

    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 ...

  6. 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...

  7. Extériorisation sonore avec des indices auditifs et visuels discordants

    DEFF Research Database (Denmark)

    Santurette, Sébastien; Carvajal, Juan Camilo Gil; Cubick, Jens;

    2016-01-01

    (ESV) permettent cependant une simulation convaincante de situations d’écoute naturelles avec des images auditives extériorisées. Cette étude examine si la salle d’écoute influence l’extériorisation des images sonores pour des sons présentés par casque à l’aide d’un ESV, comme cela a été proposé par...... convolutée avec ces RIBP en terme de distance perçue, d’angle azimutal et de compacité de l’image auditive, ceci dans trois pièces : la salle standard IEC, une petite chambre réverbérante et une grande chambre anéchoïque. Les résultats indiquent que l’extériorisation la plus stable est obtenue dans la salle...... auditives et cette réduction est plus marquée lorsque le décalage entre la salle d’écoute et la salle d'enregistrement des RIBP se produit dans la modalité auditive....

  8. 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.

  9. Rencontre avec Richard Powers et Bruno Latour

    OpenAIRE

    Cochoy, Nathalie; Pellegrin, Jean-Yves

    2016-01-01

    Ces entretiens autour de l’œuvre de Richard Powers ont eu lieu dans le cadre du festival La Novela 2013, à Toulouse, et des activités de Poéthiques (Laboratoire Cultures Anglo-Saxonnes, Université Toulouse Jean-Jaurès). Entretien avec Richard Powers : [video:powers] Entretien avec Bruno Latour : [video:latour

  10. 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.

  11. 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...

  12. 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...

  13. STATUTORY AUDIT

    OpenAIRE

    Prof. Ana MORARIU1, Ph. D; Prof. Sorinel Domnişoru2, Ph. D; Ec. Tanţi CERCEL3 Ph.D candidate

    2009-01-01

    The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the addressability of the statutory audit within a system of opponent collocations. As well, its approach outlines several elements characteristic to the reorganization of the specific national law-making, in or...

  14. 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.

  15. 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.

  16. 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...

  17. La gestion des ressources humaines est un element essentiel de la dynamisation de la fonction publique - Rencontre avec Alain Eraly

    Directory of Open Access Journals (Sweden)

    Marius DODU

    2000-10-01

    Full Text Available This short interview was made by Marius Dodu, Teaching Assistant of the Faculty of Political and Administrative Sciences from «Babeş-Bolyai» University of Cluj-Napoca, Romania, with Professor Ph.D., Alain Eraly from the Université Libre de Bruxelles during their meeting in May 2000. It gives an interesting insight to Mr. Eraly’s professional activity in the field of Human Resources Management and reveals some of the specificity of practicing this activity in Belgium organisations, especially in Public Administration.

  18. 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.

  19. Claudio Magris. Entretien avec Oriane Jeancourt

    OpenAIRE

    Jeancourt, Oriane

    2014-01-01

    Écrivain italien de la Mitteleuropa et de la frontière, Claudio Magris est né à Trieste en 1939 dans cette cité au carrefour des cultures italienne, germanique, slave et qui ne cessent de nourrir ses méditations. Germaniste distingué, traducteur de Kleist, Schnitzler et Büchner, voyageur érudit et engagé, il poursuit une recherche qui associe, dans une quête autobiographique, l’histoire de mondes disparus avec les littératures allemande et italienne. La consécration arrive en 1986 avec la par...

  20. Résorber la précarité sans réduire les inégalités : Une dualisation négociée des carrières dans les fonctions publiques (2009-2011)

    OpenAIRE

    Peyrin, Aurélie

    2016-01-01

    Entre 2009 et 2011, syndicats de fonctionnaires et dirigeants de « l’Etat patron » ont négocié sur la place du contrat dans les fonctions publiques, avec une issue inattendue : l’institutionnalisation d’un système de carrières à deux vitesses. En échange d’un dispositif de titularisation réservé aux agents contractuels, la majorité des syndicats a accepté la généralisation du contrat à durée indéterminée dans les fonctions publiques, ce qui revient à séparer l’espace de carrière des contractu...

  1. 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...

  2. 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...

  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. 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 ...

  5. 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...

  6. 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

  7. 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...

  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. Les comportements face au VIH/sida des hommes qui ont des relations sexuelles avec des hommes: résultats de Gaysurvey 2009

    OpenAIRE

    Lociciro Stéphanie; Jeannin André; Dubois-Arber Françoise

    2010-01-01

    Gaysurvey est une enquête menée périodiquement en Suisse parmi les hommes qui ont des relations sexuelles avec des hommes (HSH). Elle s'inscrit dans le dispositif de surveillance du VIH, établi par l'Office fédéral de la santé publique, en tant qu'instrument de suivi des comportements face au VIH/sida dans ce groupe-cible. Elle a déjà été réalisée à huit reprises. [Auteurs, p. 5] [Table des matières] 1. Résumé. 2. Zusammenfassung. 3. Introduction. 4. Méthodologie. 5. Résultats : Participation...

  10. The Internal Audit Outsourcing

    OpenAIRE

    Grzegorz Gołębiowski

    2010-01-01

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

  11. 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.

  12. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

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

  13. Les reseaux de politique publique comme facteur d'influence du choix des instruments de politique energetique canadienne a des fins environnementales de 1993 a nos jours

    Science.gov (United States)

    Fathy El Dessouky, Naglaa

    Au cours de la derniere decennie, les modes de la gouvernance ont pris place dans un contexte totalement different de celui qu'ils avaient auparavant. Les gouvernements modernes se rendent compte qu'ils perdent de plus en plus leur capacite a elaborer et a gerer les changements d'une maniere autonome. Ainsi, les fonctions et les activites traditionnellement accomplies exclusivement par le gouvernement engagent de nos jours une gamme d'acteurs etatiques et non etatiques. A l'encontre du concept traditionnel de l'Etat controleur, la gouvernance contemporaine est ainsi devenue moins une question d'offre de service et davantage une gestion indirecte des reseaux de politique publique. Dans cette entreprise, les gouvernements contemporains, cherchant plus d'information, de soutien et de legitimite en matiere de formulation des decisions, ont besoin d'etablir des relations avec les divers groupes d'interet qui, a leur tour, voulaient plus de promotion et de protection en faveur de leurs interets a travers leur implication au processus de l'elaboration et de la mise en oeuvre des politiques publiques. Ainsi, l'approche des reseaux de politique publique represente aujourd'hui un courant considerable au sein du champ d'analyse des politiques publiques. Toutefois, les preoccupations des chercheurs pour cette approche, dans le domaine des politiques energetiques a des fins environnementales, semblent recentes, et les etudes realisees sont encore trop peu nombreuses. Au Canada, au debut des annees 1990, le gouvernement ainsi que plusieurs groupes d'interets, des differents secteurs energetique, industriel et environnemental, ont commence a intensifier leurs efforts pour s'attaquer au probleme du changement climatique d'origine energetique, genere surtout par le secteur de l'industrie. Au cours de la derniere decennie, la question touchant plutot le sujet du developpement energetique durable represente le plus important domaine des politiques publiques ayant surgi recemment dans

  14. 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.

  15. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  16. 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 ...

  17. 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 ...

  18. 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 ...

  19. 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...

  20. 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...

  1. La production industrielle sous la IVe République

    OpenAIRE

    Michel Catinat

    1981-01-01

    [fre] A partir d'un instrument nouveau, les comptes trimestriels de la période 1946-1962, cet article essaie de décrire les fluctuations économiques du système productif pendant la quatrième république. Il est centré uniquement sur les branches énergétiques (combustibles minéraux solides et gaz, électricité, pétrole, gaz naturel et carburants) et sur les branches industrielles (mines de fer et sidérurgie, minerais et métaux non ferreux, industries mécaniques et électriques, chimie et caoutcho...

  2. Avec Orima - Designing the brand identity

    OpenAIRE

    Nguyen Le Quynh, Nga; Carvalho, Maria Clara da Costa

    2016-01-01

    The thesis is a document in building the brand image for the authors’ own start-up Avec Orima. It is motivated by the need to take the company from the planning stage to the next very first step of implementing the business – designing the company’s brand identity. The thesis focused on the process of designing the brand identity. The process began with analysing the company and Finnish target market to have the insights on what the company stands for and wants to achieve. The study then ...

  3. Travailler avec ceux qui sont en marge ?

    OpenAIRE

    Selek, Pinar

    2010-01-01

    International audience Une ou plusieurs personnes s’introduisent dans la vie d’autres individus qu’ils ne connaissent pas, collectent et enregistrent des données sur leur existence. Mais que deviennent alors, dans ce processus, ces êtres inventoriés dont on fouille l’existence et répertorie les caractéristiques ? Quelle relation établit-on avec eux ? Comment participent-ils, eux, à ces recherches ? Quels liens se nouent entre le chercheur et le sujet-objet de l’étude ? De quelle manière le...

  4. 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.

  5. 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.

  6. La connaissance et les perceptions du VIH dans une région frontalière de haute pauvreté avec une grande population migratrice

    Directory of Open Access Journals (Sweden)

    Honoré Mitonga Kabwebwe

    2013-11-01

    Full Text Available Cet article analyse les connaissances, les perceptions de la population sur le VIH/SIDA, les croyances sur les modes de transmission, dans un contexte de pauvreté et d’une grande circulation des populations dans la Cité frontalière de Kasumbalesa en République Démocratique du Congo. Des enquêtes transversales ont été conduites auprès des ménages et des personnes vivant avec le VIH/SIDA. Nous avons trouvé que le seuil de pauvreté pour un individu par an est de 334960,5 FC équivalent à 590dollars américains. 83,8 % des individus vivent dans la pauvreté, avec un profondeur de la pauvreté de 39,4% et une sévérité de la pauvreté de 22,8%.Plus précisément, 82,2 % des filles âgées de 11 à 24 ans vivent dans la pauvreté avec une profondeur de la pauvreté de 38,2 %et une sévérité de la pauvreté de l’ordre de 22,1 %. Des trois quartiers examinés, SODIMICO et ses environs a la pauvreté la plus sévère avec 93,2 % des habitants vivant au-dessous du seuil de pauvreté. Dans un second sondage sur les personnes vivant avec le VIH/SIDA (PVVIH, nous avons trouvé une pauvreté presque totale avec 93,9 % des PVVIH et d'autres membres des mêmes ménages vivant dans la pauvreté. Cette situation de pauvreté généralisée embarque cette population dans une prostitution ouverte et cachée à la douane de Kasumbalesa avec un risque très élevé d’être contaminée par le VIH. Dans la lutte contre la propagation du VIH/SIDA, il est recommandé de partir de l’état des connaissances des populations pour adapter les messages d’information, d’éducation et de communication (IEC. Les principaux modes de transmission restent majoritairement connus par la population. Mais certaines croyances, telles que la transmission du virus dans les toilettes publiques, par une piqûre de moustique ou le fait de toucher une PVV se maintiennent à un niveau non négligeable laissant penser que les mécanismes sous-jacents de la

  7. 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...

  8. 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...

  9. 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.

  10. 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.

  11. 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...

  12. 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.

  13. Dites-le avec des gestes

    OpenAIRE

    Calame-Griaule, Geneviève

    2013-01-01

    L’auteur raconte ici comment, partant d’une étude de la langue dogon, elle s’est spécialisée en ethnolinguistique (ethnographie de la parole et littérature orale). Son intérêt pour la gestuelle date de son arrivée au Sahel nigérien et de sa rencontre avec un jeune conteur touareg particulièrement expressif. Au début elle s’efforçait seulement de décrire les gestes, qu’elle lui demandait de refaire en reprenant chaque phrase du texte, ce qu’il faisait facilement ; ils sont en effet mémorisés e...

  14. Entretien avec Étienne Verkindt

    Directory of Open Access Journals (Sweden)

    Anne Hertzog

    2011-12-01

    Full Text Available Étienne Verkindt est titulaire d’un master de géographie soutenu à Lille 1. Il est aujourd’hui doctorant, en contrat CIFRE avec le Conseil Général du Nord où il est recruté pour le montage et le suivi des projets culturels européens portant sur la valorisation transfrontalière des patrimoines, tout en débutant une thèse consacrée aux relations entre paysage et mémoire.- Anne Hertzog (AH. Quelle est votre formation universitaire ?- Étienne Verkindt (EV. J’ai fait une licence de sciences huma...

  15. Entretien avec la musicienne Patricia Lopez

    Directory of Open Access Journals (Sweden)

    Patricia Lopez

    2010-12-01

    Full Text Available Je devais forcément devenir musicienne. Dans le passé de ma famille la musique avait déjà cherché à germer. Ma grand-mère paternelle était mexicaine. Enfant, elle jouait de la guitare et chantait. Mais quand elle se maria avec mon grand-père à la fin du 19e siècle, il accrocha la guitare au mur pour toujours, disant que jouer de la musique et chanter n’était pas une activité pour une femme mariée. Mon grand-père maternel était un paysan du middle-west américain, d’une famille de pionniers. Ad...

  16. Roger Chartier entretien avec Robert Darnton

    OpenAIRE

    Roger Chartier; por Robert Darnton

    2012-01-01

    Le dialogue présenté ici, entre Roger Chartier et Robert Darnton, eut lieu au Collège de France à l’occasion de la leçon inaugurale d’une nouvelle chaire nommée Écrits et culture dans l’Europe moderne, ayant Roger Chartier comme professeur titulaire. Le 11 octobre 2007, lors de l’ouverture de cette chaire, Chartier prononçait l’exposé “Écouter les morts avec les yeux”. Le vers du poète espagnol Quevedo (1580-1645), utilisé comme titre de la leçon, était cité par Chartier pour évoquer les abse...

  17. 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...

  18. Essays on audit quality

    OpenAIRE

    Zerni, M. (Mikko)

    2009-01-01

    Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputa...

  19. 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 ...

  20. 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...

  1. 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...

  2. 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 ...

  3. 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.

  4. 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...

  5. Facultés de droit en crise : formation et socialisation des élites allemandes sous la République de Weimar

    Directory of Open Access Journals (Sweden)

    Marie-Bénédicte Vincent

    2006-05-01

    Full Text Available L’article se propose d’explorer l’univers des facultés de droit sous la République de Weimar, que les contemporains jugent en « crise ». Cette perception renvoie tout d’abord aux difficultés d’adaptation d’un enseignement qui est de plus en plus écartelé entre les exigences de la science (transmettre une compréhension historique de l’évolution du droit et celles de la pratique (préparer les étudiants au monde professionnel par une connaissance du droit en vigueur : l’Université apparaît ainsi comme un lieu de confrontation entre professeurs et autorités étatiques pour le contrôle du cursus juridique. Par ailleurs, dans un contexte de grande expansion des effectifs étudiants, les facultés de droit ne connaissent pas de démocratisation de leur public et restent le domaine des élites traditionnelles ; de ce fait, elles semblent en décalage avec leur époque et continuent de former un univers passéiste que conforte l’engagement des étudiants dans des corporations traditionnelles. Ce mode de socialisation explique leur radicalisation dans le camp antirépublicain dès les années 1920.

  6. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    Directory of Open Access Journals (Sweden)

    Erna Pasanda

    2013-12-01

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

  7. 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...

  8. 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...

  9. 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.

  10. 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.

  11. 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...

  12. 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.

  13. 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.

  14. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  15. 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...

  16. 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...

  17. 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...

  18. Auditing radiation sterilization facilities

    International Nuclear Information System (INIS)

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

  19. 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...

  20. 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 ...

  1. 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 ...

  2. 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

  3. 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

  4. 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...

  5. 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....

  6. 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 ...

  7. 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...

  8. 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 ...

  9. 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...

  10. 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...

  11. 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...

  12. Quality audit in design

    International Nuclear Information System (INIS)

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

  13. 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 ...

  14. 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.

  15. 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...

  16. Ecuador : 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 Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  17. 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...

  18. Auditing measurement control programs

    International Nuclear Information System (INIS)

    Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit

  19. 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.

  20. 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 & ...

  1. 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...

  2. Performing laboratory compliance audits.

    Science.gov (United States)

    Keoppel, P

    2001-01-01

    Billions of dollars are paid improperly each year because of laboratory service billing errors that include services not covered, incorrect coding, lack of medical necessity, and unsupported services. An important part of a laboratory compliance program is the compliance audit. This article discusses barriers to a successful audit, audit skills for the laboratory, areas to cover in an audit, and writing the audit report. Intermountain Health Care (IHC) is an integrated health-care system consisting of 20 hospitals in Utah and Idaho, health plans with 450,000 directly covered lives and contracts to third-party insurance companies covering 500,000 additional lives, and 75 other facilities with 400 employed physicians. Approximately 1,000 of IHC's 23,000 employees work in laboratories. PMID:11822264

  3. 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.

  4. 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…

  5. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    audits to be a net burden. Furthermore, based on DeAngelo's (1981) initial audit pricing model and legislators' claim that joint audits are an unnecessary economic burden to the companies we predict and find discounts (of around 25%) in audit fees in companies that change to single audits. The primary...... 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...

  6. 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...

  7. 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...

  8. 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...

  9. L’Anjou, la République et ses juges : l’épuration du corps judiciaire, entre réaction de légitime défense et instrument de consolidation du régime (1883

    Directory of Open Access Journals (Sweden)

    Vincent Bernaudeau

    2011-01-01

    Full Text Available L’histoire des rapports entretenus en France entre le pouvoir politique et la justice est émaillée de tensions récurrentes, dont l’écho semble à la mesure de la sensibilité plus ou moins aiguisée de « l’opinion publique » à l’égard de l’indépendance des magistrats et dont l’intensité est à mettre en regard avec les crises institutionnelles qui surviennent tout au long du XIXe siècle. Des années 1810 aux années 1880, la fréquence des changements de régimes et de gouvernements donne en effet l’...

  10. 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

  11. 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

  12. Evolutionary Game Analysis on Auditing Collusion under Dual Auditing System

    Directory of Open Access Journals (Sweden)

    Luo Fu-bi

    2013-01-01

    Full Text Available Dual auditing system can be seen as a system designed to prevent the auditing collusion. The players of auditing collusion are always bounded rationality. Based on the fact of bounded rationality, in this study, the strategy choices of the auditors’ are studied by using evolutionary game theory. The results are: (1 If the auditors’ returns of auditing collusion are greater than the punishments arising from auditing collusion, the bounded rational auditors will select the collusion strategy after a long-term of repeated game. (2 Under the dual auditing system both reward and penalty existed, we can maximize the prevention of auditing collusion when the reward given to the non-conspirators is greater than the fine given to the conspirators, and the penalty given to the conspirators is more than the income of auditing collusion simultaneously. (3 Giving more rewards to the non-conspirators can also play the role of preventing auditing collusion.

  13. 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...

  14. L'économie publique locale quinze ans après : entre espace et territoire

    OpenAIRE

    Guy Gilbert; Alain Guengant

    2002-01-01

    The paper concentrates on the changes which would be necessary to introduce in a new edition of the textbook « Économie Publique Locale » authored by Pierre-Henry DERYCKE and Guy GILBERT and first published in 1988, in order to take into account the development of economic analysis and the evolution of the institutional and economic conditions since that time. Two perspectives are chosen ; the first one highlights the development of spatial economic theory, the second emphasizes an institutio...

  15. L’Union monétaire, l’euro et l’opinion publique.

    OpenAIRE

    LEMONNIER, C.

    2008-01-01

    La série longue des sondages Eurobaromètres de la Commission européenne montre que l’opinion publique a une bonne image de l’Union monétaire et de l’euro. Cette image n’est ternie que par la perception, erronée mais largement répandue, que le passage à l’euro a eu un effet inflationniste.

  16. Que transmet l’école publique au Brésil ? What is transmitted in Brazilian public schools ?

    Directory of Open Access Journals (Sweden)

    Christophe Brochier

    2009-07-01

    Full Text Available Cet article se propose d’examiner certains aspects de la transmission de connaissances scolaires dans les écoles publiques brésiliennes. Depuis les années 1980, en effet, le système scolaire s’est largement ouvert aux couches les plus défavorisées des populations urbaines, ce qui a provoqué des changements dans les modes de fonctionnement. Face à ce nouveau public, les exigences en termes de discipline et de travail scolaires se sont considérablement affaiblies, de même que le suivi des programmes. Par ailleurs, les enseignants surmenés qui occupent souvent plusieurs emplois pour compenser leurs bas salaires, manifestent un découragement évident tandis que les élèves s’habituent à un monde institutionnel tolérant qui ne propose plus une vraie rupture avec leur univers social d’origine.This article studies certain aspects of how knowledge is transmitted in Brazilian state schools. Since the 1980s, the school system has opened its doors to the most underprivileged segments of the urban populations, bringing about considerable changes in day-to-day behavior patterns. Faced with this new public, requirements in terms of discipline and dedication to learning have considerably weakened, as has the observance of the official programs. Moreover, the teachers, exhausted since they often hold down several jobs to compensate for their low wages, are prone to depression. The pupils, in turn, get used to a tolerant institutional world which no longer represents a departure from their original social environment.

  17. Explorer quitte le CERN, une interview avec Eugenio Coccia

    CERN Multimedia

    CERN Visual Media Office

    2012-01-01

    Interview avec Eugenio Coccia, Université de Rome Tor Vergata et INFN, président du Comité International sur les Ondes Gravitationnelles, lors du départ de l'Antenne pour Ondes Gravitationnelles Explorer du CERN pour Cascina, Pisa.VERSION FRANCAISE.

  18. 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....

  19. 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...

  20. 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......The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good......’. 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....

  1. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  2. 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)

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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.

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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)

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. 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.

  7. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

    In quality management, the audit means a review of products quality, services, processes of an enterprise or of quality systems in general. The audit results are defined the corrective required actions , which takes into account the identification and elimination causes of nonconformities detected to prevent their repetition.“Quality audit is a systematic, independent and documented process, in purpose of obtaining the audit proofs and evaluate them objectively to determine the extent to whic...

  8. 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...

  9. 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)

  10. 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)

  11. Winning a prudence audit

    International Nuclear Information System (INIS)

    The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)

  12. Regarder les Simpson ou Regarder "avec" les Simpson

    Directory of Open Access Journals (Sweden)

    Philippe Lavat

    2011-04-01

    Full Text Available Il plane, dès le titre offert à cet ouvrage non traduit en France, comme un jeu de nuances : ce n’est, semble-t-il, pas la même chose de regarder Les Simpson et de regarder « avec » Les Simpson… Selon la première perspective, celle qui n’a semble-t-il pas été retenue, regarder Les Simpson c’est regarder cette série animée créée en 1989 par Matt Groening, dont nul ne peut contester après deux décennies le succès. Regarder « avec » Les Simpson consiste à envisager la question d’une autre manièr...

  13. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  14. 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 to...

  15. 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.

  16. 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.

  17. 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)

  18. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

  19. 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...

  20. 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...

  1. Towards a framework for auditing environmental reports

    OpenAIRE

    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 important differences in the scope of these audits, in the audit procedures performed, in the structure of the audit report and in the way the opinion is formulated. This is confusing for readers of envir...

  2. Les transformations de l'action publique au prisme des réformes comptables et financières

    OpenAIRE

    Biondi, Yuri; Mussari, Riccardo

    2016-01-01

    Les transformations récentes de l’action publique redéfinissent l’espace public et ses modes d’action collective. Elles modifient les frontières et relations héritées entre public et privé, central et local, européen et national. Dans ce contexte, la normalisation comptable est le pendant de la coordination financière entre ces différents niveaux de l’administration 
publique. Elle y joue un rôle majeur en tant que mode et instrument de représentation, coordination et organisation de cet espa...

  3. 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...

  4. La définition de la communication publique : des enjeux disciplinaires aux changements de paradigmes organisationnels

    OpenAIRE

    Bessières, Dominique

    2011-01-01

    Le travail social de communication institutionnelle publique est une pratique avant d’être un enjeu de définition théorique. Pourquoi cette activité organisationnelle est-elle qualifiée de façon dominante « communication publique » bien que sa définition ne soit pas totalement stabilisée ? Son succès repose sur des processus d’institutionnalisation et d’intégration, une dimension gestionnaire légitimante qui la renforce. Ce champ social représente des enjeux disciplinaires à caractériser....

  5. 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...

  6. The use of safety audits

    International Nuclear Information System (INIS)

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

  7. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

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

  8. TIC et communication de santé publique : une normalisation ambivalente

    OpenAIRE

    Ollivier-Yaniv, Caroline

    2012-01-01

    Les institutions publiques nationales connaissent des transformations en ce qui concerne leur fonctionnement, leurs modalités d'inscription dans l'espace public et de gouvernement du social, sur le modèle de la " communicative governance " (Bang 2003). Dans un contexte caractérisé par le développement des échelles supra-nationales, la mondialisation des échanges, le désengagement budgétaire des etats et par leur mise en cause par des groupes de pression (rosanvallon 2006), fragmentés selon de...

  9. 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 ...

  10. 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...

  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. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. 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…

  19. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  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. 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...

  2. 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.

  3. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... PROGRAM § 1290.10 Audit requirements. The State is accountable for conducting a financial audit of the... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10... audit, a copy of the audit results....

  4. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... financial statement audit of the auditee, the auditee may elect to have a program-specific audit conducted... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of....200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in...

  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. 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...

  7. 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...

  8. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory committee... supervisory committee shall submit the audit report to the board of directors. A copy of the audit report, and... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit requirements. 704.15 Section 704.15...

  9. 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...

  10. 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 ...

  11. 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 »...

  12. Audit zásob, Audit of inventories

    OpenAIRE

    Mikulů, Petra

    2008-01-01

    This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.

  13. 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 ...

  14. 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.

  15. 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.

  16. 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....

  17. 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.

  18. 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...

  19. 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...

  20. 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...

  1. 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 ...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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.

  8. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  9. 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.

  10. 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.

  11. 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...

  12. 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...

  13. 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.

  14. 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...

  15. Tanzania : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Tanzania institutional framework, to ensure the quality of corporate financial reporting. Various weaknesses and encouraging advancements were identified in the course of the review. Company legislation is outdated. A revised Act provides for modernized requirements but has shortcomings and is still not effective. Some laws specify particular accounting requirements that do not align with Interna...

  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. 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...

  18. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    The Ranger environmental impact statement (EIS) was submitted in 1974 with two supplementary reports appended in May 1975. The EIS contained data and design information, collected and prepared over a three year period from 1971 to 1974. This paper will cover some of the meteorological, hydrological and water quality predictions presented in the EIS and compare them with data collected during current operations. Performance auditing will be discussed in the second half of the paper. Three environmental auditing techniques are presented by examining their implementating and use at Ranger. A review of the predictions contained in the EIS revealed a gap between the actual and predicted effects of the project. This could be partially explained by the fact that the EIS is used wholly to obtain project approval and development permits. However it is estimated that the EIS has the potential to be used more effectively as an environmental management tool if it included an ongoing audit system reporting against predicted impacts. 5 refs., 8 tabs., 2 figs

  19. 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...

  20. Economie de la décision publique et conflits d'usages pour un cadre de vie dans les espaces ruraux et périurbains

    Directory of Open Access Journals (Sweden)

    Philippe Jeanneaux

    2006-05-01

    Full Text Available Les conflits d’usage révèlent la dynamique contemporaine des fonctions de l’espace rural et notamment la montée en puissance de la fonction cadre de vie de la campagne et de sa confrontation avec les autres usages du rural (productif et de réservation. La thèse défendue dans cet article consiste à affirmer que les conflits d’usage de nombreux biens collectifs environnementaux localisés constituent une procédure d’ajustement de la décision publique les concernant, compte tenu des limites de l’expression des préférences des usagers par la procédure du vote lors des échéances électorales, et de la difficulté à fuir les nuisances (stratégie de l'exit. L’analyse de cinq années de contentieux du Tribunal Administratif de Clermont-Ferrand (1998 à 2002 pour le département du Puy de Dôme, et le traitement d'articles de presse parus entre 1999 et 2002 dans le quotidien régional La Montagne donnent un éclairage de la diversité des conflits, des moyens de droit convoqués par les adversaires, et de la nature des solutions matérielles apportées aux différends.Land-uses and neighbourhood conflicts reveal the rise of the rural living environment and with its confrontation with the other functions of the countryside (productive and "nature". The thesis claimed in this article consists in defending the idea that land-uses conflicts mean as a deal with public decision-makers, taking into account the limits of the expression of the preferences by the voting procedure, and when exit is difficult. The focus is put on a French administrative territory: Puy de Dôme. The five year analysis (1998 to 2002 of litigation of the administrative court of Clermont-Ferrand, and the treatment by a local daily press La Montagne from 1999 to 2002, offer an explanation of different ways of right convened by opponents and the main ways to the material solutions brought to the disagreements.

  1. 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...

  2. 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% ...

  3. 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...

  4. 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...

  5. 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.

  6. 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.

  7. La motivation des collaborateurs dans la fonction publique française

    OpenAIRE

    Dominique Foucher

    2012-01-01

    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’o...

  8. 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 ...

  9. 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,...

  10. 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...

  11. La surveillance et la gestion des risques dans les piscines publiques

    OpenAIRE

    Lebihain, Pascal; Vignac, Elie

    2014-01-01

    La France compte aujourd’hui plus de 4500 piscines publiques (PP), ou privées d’accès payant, réparties sur son territoire, qui fournissent le plus souvent des services de qualité orientés sur l’apprentissage de la natation, la détente, le sport ou encore la forme. D’un point de vue systémique, ces équipements comptent de nombreux acteurs tant internes qu’externes, usagers, professionnels ou bénévoles, qui tentent tous de s’adapter à leur complexité croissante. Dans une société de plus en plu...

  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. 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.

  14. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  15. 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...

  16. 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...

  17. 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...

  18. 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…

  19. 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

  20. Marie Darrieussecq. Entretien avec Nelly Kaprièlian

    OpenAIRE

    Kaprièlian, Nelly

    2014-01-01

    Marie Darrieussecq aime « retourner les clichés comme des pierres pour voir ce qui remue dessous ». Née en 1969 au Pays Basque, écrivain et psychanalyste, elle a publié chez P.O.L. une dizaine de romans, dont le premier, Truismes, a connu un succès mondial, ainsi qu’un recueil de nouvelles, Zoo, et un essai, Rapport de police : accusations de plagiat et autres modes de surveillance de la fiction. Elle écrit aussi pour le théâtre, en particulier pour le metteur en scène Arthur Nauzyciel avec q...

  1. IMITATION ET COMMUNICATION CHEZ L’ ENFANT AVEC AUTISME

    OpenAIRE

    Bendiouis, Sarah

    2015-01-01

    Notre étude teste les effets d’un entrainement à l’imitation sur le développement des compétences imitatives et communicatives chez les enfants avec autisme. Nous avons sélectionné un groupe composé de 21 enfants, âgés entre 4 et 10 ans, et diagnostiqués selon les critères de la CIM-10, de l’ADOS et de l’ADI-R. Nous avons suivi une procédure en trois temps : évaluation des performances imitatives, des apprentissages par imitation, de la communication non verbale et de l’intensité du trouble; ...

  2. 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

  3. 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

  4. 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.

  5. 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.

  6. 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

  7. 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...

  8. 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...

  9. 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...

  10. 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…

  11. 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,

  12. 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...

  13. 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....

  14. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks... Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  15. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

    ... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... reasonable frequency, survey, audit, or examine, or arrange for the survey, audit, or examination of...

  16. 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...

  17. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

    ... 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 Training... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section...

  18. 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...

  19. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    .... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance with... remaining after all required program-specific audits have been performed to conduct administrative...

  20. 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.

  1. 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.)

  2. 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)

  3. 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.

  4. 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

  5. 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...

  6. 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...

  7. 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.

  8. publique de Djibouti : lac Assal [بحيرة عسل

    OpenAIRE

    Pouyllau, Stéphane

    2009-01-01

    Vue des berges sud-est du lac Assal (République de Djibouti) le 11 novembre 2009. Le Lac Assal est un lac salé endoréique situé au fond du golfe du Ghoubbet-el-Kharab. D'une superficie de 54 km2 et fermé de la mer par le volcan Ardoukôba, sont altitude est de -153m sous le niveau de la mer.

  9. 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.

  10. 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.

  11. The Professionalization of Internal Auditing

    Directory of Open Access Journals (Sweden)

    Tomasz Gacoń

    2013-12-01

    Full Text Available 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 criteria for evaluating the professionalism of internal auditing. The conducted analysis indicates that presently internal auditing cannot be regarded as an independent profession. Methodology: Study results (quantitative and qualitative in the fi eld of internal auditing were used in the analysis. Findings: The conducted analysis indicates that presently internal auditing cannot be regarded as an independent profession. Research limitations: Only a selection of research studies conducted in the USA and a few European countries were used, which limits the cognitive value of the analysis. Originality: The paper presents an overview of conducted research studies and gives an evaluation of the current state of professionalization of internal auditing.

  12. 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...

  13. 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

  14. 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...

  15. Key Audit Matters - Auswirkungen auf die Arbeit des Audit Committees

    OpenAIRE

    Leibfried, Peter

    2016-01-01

    Offenlegung besonders wichtiger Prüfungssachverhalte In der Vergangenheit wurden Revisionsberichte immer wieder kritisiert: ihr Wortlaut sei zu sehr standardisiert, und man erfahre zu wenig darüber, wo bei der Prüfung eigentlich "die Musik gespielt" habe. Um hier Abhilfe zu schaffen, hat das International Auditing and Assurance Standards Board (IAASB) im vergangenen Jahr ISA 701 Communicating Key Audit Matters in the Independent Auditor's Report verabschiedet. Demzufolge sind zukünftig im ...

  16. 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.

  17. 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.

  18. 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 ...

  19. 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.

  20. 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)

  1. 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)

  2. INTERNAL AUDIT APPROACH IN BANKS

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2008-01-01

    Full Text Available 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 practice in the field. In the dynamic banking environment the internal audit has to define and strengthen its statute and role. We can say that in the new context – regulatory environment for banking system and professional requirements – internal audit become one of the most influential and value added function in the bank. The present paper presents the role of internal audit in the Romanian banks and its major areas of interest.

  3. 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.

  4. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    Environmental auditing is a form of management control which provides an objective basis by which a company can measure the degree of compliance with environmental regulations. Other benefits of this type of auditing include improved environmental management, furthering communication on environmental issues of concern within the company, and provision of documentation on environmental diligence. A series of environmental audit guidelines for pipelines is presented in the form of lists of questions to be asked during an environmental audit followed by recommended actions in response to those questions. The questions are organized into seven main categories: environmental management and planning; operating procedures; spill prevention; management of wastes and hazardous materials; environmental monitoring; construction of pipelines; and pipeline abandonment, decommissioning and site reclamation

  5. 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.

  6. 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.

  7. 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

  8. 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.

  9. 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...

  10. 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 ...

  11. 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...

  12. 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...

  13. 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...

  14. 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 ...

  15. 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...

  16. Auditing of environmental management system

    OpenAIRE

    Čuchranová Katarína

    2001-01-01

    Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objecti...

  17. 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 ...

  18. 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...

  19. 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...

  20. 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...

  1. 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.

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. 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.

  8. 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.

  9. Un système de pilotage de la performance publique à dominante managériale : analyse de l'expérience de Dubaï

    OpenAIRE

    Fninou, Bouchra; Meyssonnier, François

    2013-01-01

    Le mode de gestion de l’administration publique de Dubaï est très spécifique. Après avoir présenté les caractéristiques de la cité-État et les facteurs de contingence s’exerçant sur son administration, le système de pilotage de la performance publique de Dubaï, fondé sur les principes du New Public Management est décrit et analysé. L’article montre la cohérence, les apports et les limites de cette démarche emblématique d’une modernisation de l’administration publique fondée sur la culture du ...

  10. AUDITOR INDEPENDENCE, AUDIT FEES LOWBALLING, AND NON-AUDIT SERVICES: EVIDENCE FROM FIJI

    OpenAIRE

    Arvind Patel; Pranil Prasad

    2013-01-01

    This study empirically examines the supply side of the market for non-audit services. In particular, a model for the supply side of the market for non-audit services is developed. This model is then tested using audit and non-audit fee data from Fijian listed companies from the year 1980 to 2010. We find that audit fee low-balling leads to increased supply of non-audit services. This result is statistically significant. We also find that Big 4 auditors supply less non-audit services compared ...

  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. 10 CFR 600.316 - Audits.

    Science.gov (United States)

    2010-01-01

    ... regularly scheduled, annual audit of the recipient's financial statements. However, it may be more... reasonable allocation of the costs of the audit of the recipient's financial statement, based on the relative... ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements...

  13. 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)...

  14. 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

  15. 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...

  16. Fundamental Principles and Conduct Rules in Audit

    OpenAIRE

    Dan TOGOE

    2012-01-01

    This paper presents the main principles applicable in audit activity. Those people involve in audit activities are obliged to respect these principles, therefore engaging themselves in the achievement of ethical and legitimate objectives of the company.

  17. 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.

  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. 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.

  20. 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....

  1. 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)

  2. 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...

  3. 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

  4. 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 ...

  5. 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...

  6. 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 ...

  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. Features of Internal Audit in Pharmaceutical Industry

    OpenAIRE

    Tsvetanova, Yulia

    2014-01-01

    The review highlights the main features of internal audit by focus on distribution of medicinal products. Recent data suggest internal audit as an antidote to effects of economic recession. The present review reveals internal audit as a tool for competitiveness through implementation of good practices. The purpose of the review is to describe the advantages of internal audit in new institutional frame. The object of analysis is the distribution practice, and more concrete, the wholesale di...

  9. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Basic requirements for auditing nuclear power plant quality assurance programs are described to ANSI N45.2.12. The paper discusses the quality assurance discipline of auditing within the nuclear power industry. It reflects actual work philosophy and techniques developed by one Architect/Engineer/Construction Q.A. management Audit Group to assess implemented programs while providing maximum benefit from each audit dollar

  10. 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...

  11. 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...

  12. 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...

  13. 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. ...

  14. FINANCIAL AND TECHNICAL ASPECTS OF EMS AUDIT

    OpenAIRE

    Emil HOROMNEA; Florian Marcel NUTA

    2007-01-01

    The main purpose of this paper is to discuss the problem of auditing the environmental pressures and impacts and to clarify the advantages of this process. We discuss about the connections between the audit financial and technical aspects and the main standards. ISO 14001 defines environmental audit by the systematical and documented process of assessment. The EMS as an environmental performance tool is the key for the continuous improvement of the environmental impact. The audit process part...

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  19. 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...

  20. 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 ...

  1. 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...

  2. 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...

  3. 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...

  4. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

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

  5. 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)

  6. 24 CFR 990.320 - Audits.

    Science.gov (United States)

    2010-04-01

    ... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and comply with the audit requirements in 24 CFR 85.26....

  7. 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...

  8. 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...

  9. 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...

  10. 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....

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. REGIONAL AIR POLLUTION STUDY, QUALITY ASSURANCE AUDITS

    Science.gov (United States)

    RAPS Quality Assurance audits were conducted under this Task Order in continuation of the audit program previously conducted under Task Order No. 58. Quantitative field audits were conducted of the Regional Air Monitoring System (RAMS) Air Monitoring Stations, Local Air Monitorin...

  3. 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.

  4. 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....

  5. 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...

  6. 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... General, Auditing Division, and the cost of such audits will be assessed against the SBLC, except for...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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... Federal awards in compliance with the terms of those awards. Appendix A to this part describes what...

  12. 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...

  13. 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...

  14. 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...

  15. Overview of Surrogates to Measure Audit Quality

    Directory of Open Access Journals (Sweden)

    Fuad Elmahedi Hussein

    2013-08-01

    Full Text Available After the collapse of Arthur Andersen in 2002, the auditing profession has faced increasing pressure fromexternal parties to enhance and improve audit quality. These pressures led to a continued need to study thefactors that affect audit quality. Until present, there is no agreement among researchers about the definition andfactors of audit quality. To date, the issue of how audit quality is measured remains a matter of controversy anddisagreement. Previous studies used alternatives to measure audit quality. This paper reviews both thearguments for and against for these studies. Although, the importance of these alternatives and its potentialcontribution on audit quality have been emphasized, they are not a justification to ignore audit characteristicsthat could have significant impact on audit quality. This paper contributes to audit literature and represents abrief overview of reviews both the arguments for and against of using audit quality alternatives in previousstudies over the past 30 years. Thus it provides a basis for discussing several potentially rich factors for futureresearch on audit quality.

  16. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audit requirements. 277.17 Section 277.17 Agriculture... FOOD STAMP AND FOOD DISTRIBUTION PROGRAM PAYMENTS OF CERTAIN ADMINISTRATIVE COSTS OF STATE AGENCIES § 277.17 Audit requirements. (a) General. This section sets forth the audit requirements for...

  17. 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)...

  18. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

    ... specified in § 149.8 to cover APHIS' administrative costs in processing the audit and operating the program... 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)...

  19. 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)...

  20. 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...

  1. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... insured depository institution shall establish an audit committee of its board of directors, the... independent audit committee of its board of directors, the members of which shall be outside directors who are... audit committee of its board of directors, the members of which shall be outside directors, the...

  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. 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 ...

  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. Performance improvement through management audits

    International Nuclear Information System (INIS)

    We should go back to the basics of what a quality assurance program is designed to accomplish and then use that program to provide confidence to the public that actions are correct. The quality assurance management audit, if done responsible with trained people, is the best tool we have to monitor the goal of conducting business safely and correctly. Audit report should be used to project future performance and should not be used as a forum for recommendations. They should be presented in such a manner as to allow the managers involved to continually improve the work activity

  9. 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.

  10. Benchmarking the production of audit services: An efficiency frontier approach

    OpenAIRE

    Schelleman C; Maijoor S

    2000-01-01

    To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively ...

  11. La participation associative dans la politique publique d’environnement française

    Directory of Open Access Journals (Sweden)

    Véronique Martin-Place

    2011-09-01

    Full Text Available L’objectif de l’article est d’analyser la place accordée aux acteurs associatifs de l’environnement dans la construction et la mise en œuvre de la politique d’environnement française.Pour cela, l’auteur retrace dans un premier temps les principes, les modalités et les fondements de la participation associative dans le domaine de l’environnement depuis la création du Ministère de l’environnement français en 1971. Elle détaille d’une part, la place des associations dans les structures formelles de la participation de 1971 jusqu’à la mise en place des politiques contractuelles d’environnement au début des années 90 et d’autre part, les rôles des associations dans la politique d’environnement de la France. Dans un deuxième temps, l’auteur procède à une analyse critique de la participation associative à la française en mettant en relief d’un côté les processus de sélection des associations dans leur accès à la négociation des politiques publiques et de l’autre, l’existence de réseaux de relations informelles qui favorisent l’accès de certains militants associatifs à la concertation.

  12. 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 ».

  13. 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...

  14. 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...

  15. 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.

  16. 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.

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  18. ASIRPA - Analyse des Impacts de la Recherche Publique Agronomique. Rapport final

    OpenAIRE

    Laurence Colinet; Pierre Benoit Joly; Ariane Gaunand; Mireille Matt; Philippe Laredo; Stephane Lemarié

    2014-01-01

    Le rapport fait le bilan de trois années de recherche concernant les méthodologies d'évaluation d'un organisme public de recherche finalisée. Au cours de trois années de recherche, l’équipe ASIRPA a construit une approche d’évaluation fondée sur la réalisation d’études de cas standardisées, conciliant analyse qualitative et quantitative des impacts des recherches selon cinq dimensions d’analyse. La démarche a été utilisée avec succès par les départements de recherche de l’institut. Une analys...

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. 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…

  4. NATIONAL PERFORMANCE AUDIT PROGRAM (NPAP)

    Science.gov (United States)

    The National Performance Audit Program (NPAP) is one of the ma)or components in the duality assurance of the Nation's air monitoring program. ver the last several years and especially in 1993, the NPAP has undergone a metamorphosis. his paper will explore some of the forces behin...

  5. 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.

  6. 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.

  7. 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.

  8. 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...

  9. 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.

  10. 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

  11. 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...

  12. 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...

  13. 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 ...

  14. Que faire d’une enquête publique ? Opinions des Riverains et Acteurs de projets de Géothermie profonde en Alsace

    OpenAIRE

    Chavot, Philippe; Masseran, Anne; Serrano, Yeny

    2015-01-01

    Résumé développé d'une communication donnée au SPPI Strasbourg-Kehl, 15 octobre 2015 : « Que faire d’une enquête publique ? Opinions des Riverains et Acteurs de projets de géothermie profonde en Alsace ».

  15. Section traumatique de l'utérus non gravide chez une accidentée de voie publique: à propos d'un cas

    OpenAIRE

    Cédrick, Sangwa Milindi; Marius, Kitembo Feruzi; Mireille, Kakinga Zabibu; Nelly, Mukonda Sompo; Chamy, Cham Lubamba; Numbi, Kabamge; Mutomb, Jean Felix

    2015-01-01

    Dans cet article les auteurs rapportent un rare cas de section traumatique d'un utérus non gravide, chez une accidentée de voie publique reçu dans un tableau d'hemopéritoine aux services des urgences de l'hôpital General Provincial de Reference Jason Sendwe.

  16. 45 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... audits: (i) A financial related audit (as defined in the Government Auditing Standards, GPO Stock #020... multiple HHS programs, a financial related audit of all HHS awards in accordance with Government Auditing..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.26...

  17. 12 CFR 621.31 - Non-audit services.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Non-audit services. 621.31 Section 621.31 Banks... Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional services... engaged to conduct a Farm Credit institution's audit may not perform the following non-audit......

  18. 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....

  19. 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....

  20. Amélioration des ovins dans l'Ouémé et le Plateau en République du Bénin. Enjeux de croisement des ovins Djallonké avec les moutons du Sahel

    Directory of Open Access Journals (Sweden)

    Salifou, S.

    2002-01-01

    Full Text Available Sheep Management in Oueme and Plateau Departments of Republic of Benin. Stakes of Djallonke Crossbreeding with Sahelian Sheep. The present study is a reflection through bibliographical review and on the current situation of sheep breeding in Oueme and Plateau of Benin. This study situates the crossbreeding of Djallonke with Sahelian sheep and prospects some strategies that could be adopted in the context of sheep breeding in Oueme and Plateau of Benin.

  1. Évolution microbienne et histoire humaine. Entretien avec Jared Diamond

    OpenAIRE

    Minard, Adrien; Robert, Aurélien

    2012-01-01

    Jared Diamond occupe aujourd’hui la chaire de géographie de l’Université de Californie à Los Angeles. Il accéde à la notoriété avec son premier best-seller, Guns, Germs and Steel (1997), prix Pulitzer en 1998, dans lequel il décrit, avec un langage simple et des arguments aisément intelligibles, les mécanismes naturels par lesquels l’Europe a dominé militairement, économiquement et politiquement le reste du monde pendant des millénaires. Mais c’est à partir de Collapse (2005), dans lequel il ...

  2. Les besoins des personnes vivant avec le VIH/sida en Suisse

    OpenAIRE

    Thomas Ralph; Haour-Knipe Mary; Huynh Do Phi; Dubois-Arber Françoise

    2000-01-01

    [Table des matières] 1. Zusammenfassung. 2. Introduction et contexte de l'étude. 3. Méthode. 4. Besoins des personnes vivant avec le VIH/sida, amis et partenaires. 5. Etudes donnant des indications sur certaines catégories de besoins des personnes séropositives. 5.1.Programme national VIH/sida de 1999 à 2003. 5. 2. Test de dépistage du VIH. 5.3. Prophylaxie post exposition VIH (PEP). 5.4. La sexualité des personnes vivant avec le VIH/sida. 5.5. Discriminations institutionnelles à l'encontre d...

  3. 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.

  4. 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.

  5. 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) (...).

  6. Analyse cognitive d’une politique publique : justice environnementale et « marchés ruraux » de bois-énergie

    Directory of Open Access Journals (Sweden)

    Frank D. Muttenzer

    2012-11-01

    Full Text Available The article describes how the policy concept of ‘rural charcoal markets’ coined in the 1990s by French technical assistants in West Africa was implemented a decade later in Madagascar by a pilot project to experiment a nationwide policy of forest management for domestic energy. The main goals of this policy are to provide cheap and sustainable domestic energy sources to poor urban dwellers; and to reduce the poverty of rural households by promoting sustainable forest management including income generation through producing and marketing charcoal. The article is based on the author’s personal fieldwork and presents a cognitive (i.e., social constructivist analysis of this policy program which leads up to four main conclusions. (i The ecological inefficiency of rural markets is not considered a public problem as long as the task of providing cheap charcoal to urban dwellers is socially perceived to be effectively and equitably solved by parallel product chains. (ii The cultural relativity of this conception of environmental justice is universal insofar as the overriding goal of providing cheap charcoal to urban dwellers is shared and invoked by international aid donors. (iii The pilot project under study is a case of normative inversion where previously existing policy solutions determined the ways in which the public problem came to be identified. (iv The concept of rural fuel-wood market is a cognitive framework for viewing the world, which justifies policy measures to be adopted by invoking factual information even when this cultural representation is not widely shared by targeted populations and administrations.RésuméMadagascar élabore depuis 1999 une politique publique relative à l’énergie domestique expérimentée d’abord dans le cadre d’un programme pilote financé par l’aide internationale. Les deux principaux objectifs de cette politique sont, d’une part, l’approvisionnement durable des populations urbaines

  7. Recommandations nutritionnelles pratiques avec exemples de menus pour personnes vivant avec le VIH/SIDA en Afrique Noire

    Directory of Open Access Journals (Sweden)

    Estelle Anaelle Nguewo

    2008-07-01

    Full Text Available L’infection par le VIH (Virus de l’Immunodéficience Humaine est une infection chronique incurable. L’infection au VIH cause jusqu’à présent des millions de morts et entrave l’économie des pays sous développés ou en voie de développement, en l’occurrence les pays d’Afrique subsaharienne. Le but principal de la thérapie nutritionnelle en cas d’infection par le VIH est d’assurer au patient un poids normal et une alimentation appropriée couvrant ses besoins nutritionnels pendant les différentes phases de l’infection. Nous proposons des recommandations alimentaires détaillées quant aux apports recommandés en nutriments (macro- et micronutriments pour les personnes vivant avec le VIH/SIDA. La nutrition joue en général un rôle très important dans le fonctionnement optimal du système immunitaire. Puisque l’infection par le VIH/SIDA est une maladie du système immunitaire, elle influence de plusieurs manières l’état nutritionnel du patient. Une nutrition hyper calorifique et hyper protéinée saine, variée et adaptée aux besoins de l’organisme est une condition indispensable pour rester longtemps en forme en cas d’infection par le VIH/SIDA. Elle permet en outre de garder un poids normal pendant la phase asymptomatique de l’infection et d’augmenter son poids pendant la phase symptomatique. Ceci a pour but de freiner l’évolution de l’infection vers le stade SIDA. Les personnes atteintes par le VIH/SIDA devraient en plus avoir une bonne hygiène de vie et exercer régulièrement une activité sportive modérée. Elles devraient mettre l’accent sur leur protection contre toute intoxication alimentaire et sur le renforcement de leur système immunitaire. Il est en outre important en plus du besoin en nutriments des personnes atteintes par le VIH/SIDA, de tenir compte de leur situation financière et culturelle, car en Afrique il existe sur ce point une très grande différence dans la population. C

  8. 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

  9. 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 ...

  10. 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)

  11. Mouvements migratoires entre la Turquie et les Républiques turcophones du Caucase et d’Asie centrale Migratory movements between Turkey and the Turkish-speaking republics of Caucasia and Central Asia. Religious impacts

    Directory of Open Access Journals (Sweden)

    Bayram Balci

    2010-12-01

    Full Text Available Forte de ses liens de parenté culturelle avec les Républiques turcophones d’Asie centrale – Kazakhstan, Kirghizstan, Ouzbékistan, Turkménistan et Tadjikistan –, la Turquie a été le point départ d’un important mouvement migratoire en direction de ces États à partir du début de la décennie 1990, au moment où les États en question recouvraient leur indépendance survenue avec la fin de l’Union soviétique. Multiforme, cette migration a véhiculé un important message religieux, dans les deux sens, mais surtout en provenance de Turquie et à destination des principales villes d’Asie centrale. C’est le principal sujet d’investigation de cette étude. Le commerce et la coopération éducative furent les principaux outils déployés par les migrants turcs partis souvent en tant que missionnaires pour ré-islamiser l’Asie centrale, que de nombreux mouvements islamiques turcs jugeaient devoir être remise dans le giron de la civilisation islamique après plus de soixante-dix ans d’une domination soviétique caractérisée par une politique antireligieuse prononcée. Quatre principaux mouvements islamiques turcs se sont fait remarquer en Asie centrale dans cette œuvre de prosélytisme. Le plus important est sans conteste celui fondé par Sait Nursi dont les disciples ont été très actifs dès 1990 dans l’envoi de littérature islamique en Asie centrale. Par ailleurs, un disciple de Sait Nursi, Fethullah Gülen, a fondé un vaste réseau éducatif animé par des jeunes éducateurs partis d’Anatolie pour s’investir dans différentes villes d’Asie centrale. Une autre mouvance, dite suleymanci, du nom de son fondateur Suleyman Tunahan, a, par le biais de la migration turque, ouvert plusieurs petites madrasas dans divers États d’Asie centrale. Enfin, des disciples de la confrérie dite nakshibendiyya, du nom de son fondateur Bahaduddin Nakshibend, un mystique du xve siècle originaire de Boukhara, ont

  12. 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.

  13. 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.

  14. 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.

  15. Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model

    OpenAIRE

    Philip Law

    2008-01-01

    Purpose – Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different auditors. The audit risk model (ARM) that is being used on a worldwide basis to underpin the audit risk of companies, is often being criticized. The purpose of this paper is to assess auditors' perceptions of reasonable assurance in audit work and the effectiveness of the ARM. Design/methodology/approach – Three independ...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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

  1. 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...

  2. Animal Certifié Conforme: Déchiffrer nos Relations avec le Vivant

    OpenAIRE

    Daniel W. Gade

    2014-01-01

    Review of Animal Certifié Conforme: Déchiffrer nos Relations avec le Vivant. Bernadette Lizet and Jacqueline Milliet, eds. 2012. Dunod/Muséum National d’Histoire Naturelle, Paris. Pp 256. €22 (paperback). ISBN 9782100582853.

  3. Animal Certifié Conforme: Déchiffrer nos Relations avec le Vivant

    Directory of Open Access Journals (Sweden)

    Daniel W. Gade

    2014-01-01

    Full Text Available Review of Animal Certifié Conforme: Déchiffrer nos Relations avec le Vivant. Bernadette Lizet and Jacqueline Milliet, eds. 2012. Dunod/Muséum National d’Histoire Naturelle, Paris. Pp 256. €22 (paperback. ISBN 9782100582853.

  4. Hémorragie de Benckiser avec fœtus vivant

    OpenAIRE

    Kazadi-Buanga, J. (J.)

    1991-01-01

    À l'occasion d'une observation d'hémorragie de Benckiser avec fœtus vivant, l'auteur expose les circonstances cliniques, les différents diagnostics différentiels, ainsi que les moyens cliniques et paracliniques permettant de clarifier la situation.

  5. 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

  6. 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, ...

  7. Does Customer Auditing Help Chinese Workers?

    OpenAIRE

    He, Goujun; Perloff, Jeffrey M

    2012-01-01

    Auditing by downstream firms has limited effects on Chinese firms' adherence to labor standards and other measures of blue collar workers' well-being. Auditing does not affect the supplier's blue-collar employees' wages, probability of belonging to a union, or likelihood of working overtime. However, audited firms are more likely to provide rural migrant workers (who usually faces discrimination) with government-sponsored medical insurance, business medical insurance, and unemployment insurance.

  8. 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...

  9. 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...

  10. 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...

  11. Regulation of Auditing in the Czech Republic

    OpenAIRE

    Vladimír Králíček

    2006-01-01

    Assurance services are services provided by auditors to reduce information asymmetry in agent/principal situation or in other situations when one party of transaction is able to gain less information then the other. Those services are regulated by International Standards on Auditing issued by International Auditing and Assurance Standard Board of IFAC and moreover audit of financial statements (as one of those services) is regulated by EU directive 2006/43/EC. There are some new and very seri...

  12. 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...

  13. 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.

  14. 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...

  15. 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.

  16. 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...

  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. SUPPORTING PRODUCT INNOVATION THROUGH KNOWLEDGE AUDIT

    OpenAIRE

    Chowdhury, Naguib

    2015-01-01

    Knowledge audit is considered as one of the first steps towards designing a knowledge management strategy for an organization. Knowledge audit opens up the eye of an organization in terms of understanding its current knowledge capabilities, future knowledge requirements and critical knowledge gaps.. This paper focuses on how various knowledge audit tools can be used as an effective mechanism for organizational innovation process, specially understanding market needs, assessing ...

  2. 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 ...

  3. 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...

  4. An Evaluation of Audit Expectation Gap: Issues and Challenges

    OpenAIRE

    Appah Ebimobowei

    2010-01-01

    The objective of this paper is to evaluate the issues and challenges of audit expectation gap. The "audit expectation gap" is the difference between what the public and users of financial statements perceive the role of an audit to be, and what the audit profession claims is expected of them during the audit. However, the expectation gap is as a result of the probabilistic nature of auditing, ignorance, naivety and unreasonable expectations of the society, the evolutionary development of aud...

  5. The Role of Technical Audit in Environmental Impact Assessment

    OpenAIRE

    MR. P.D.HIWASE; DR. N.S.RAMAN; DR. H.V.HAJARE

    2013-01-01

    The paper reviews the initial attempts being made in India to commence the practice of environmental audit. Environmental auditing has been developed for industrial (chemical, manufacturing, fuel consumption) applications or process. Technical audit or fuel audit fall into a category of statutory environmental audits required to be undertaken by the Environment Protection Authority. The paper takes a quick look at how the discipline of fuel audit can be viewed as s vital pragmatic management ...

  6. 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...

  7. Software Quality Assurance Audits Guidebooks

    Science.gov (United States)

    1990-01-01

    The growth in cost and importance of software to NASA has caused NASA to address the improvement of software development across the agency. One of the products of this program is a series of guidebooks that define a NASA concept of the assurance processes that are used in software development. The Software Assurance Guidebook, NASA-GB-A201, issued in September, 1989, provides an overall picture of the NASA concepts and practices in software assurance. Second level guidebooks focus on specific activities that fall within the software assurance discipline, and provide more detailed information for the manager and/or practitioner. This is the second level Software Quality Assurance Audits Guidebook that describes software quality assurance audits in a way that is compatible with practices at NASA Centers.

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. AUDIT ENERGI KAMPUS BINUS SYAHDAN

    OpenAIRE

    Daryanto

    2012-01-01

    Binus as an information technology-based campus, the campus electricity needs swell with the rising costs. Energy crisis threat needs to be observed in order to optimally support the operation of the building. To achieve energy savings on Binus Syahdan, an energy audit needs to be done with strategic measures related to saving HVAC systems, lighting and other utilities. Through observation, evaluation of energy utilization can be practiced to obtain recommendation and implementation of effici...

  15. Suitcase to Audit Solar Installations

    International Nuclear Information System (INIS)

    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. 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 ...

  17. 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 ...

  18. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J. M.; Blas, J. de; 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)

  19. 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.

  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