WorldWideScience

Sample records for avec audition publique

  1. L’organisation des activités d’audit interne dans les différentes autorités publiques belges

    OpenAIRE

    Christian De Visscher; Diane Van Gils; Gerrit Sarens; Jürgen Spanhove

    2012-01-01

    L’objet de l’article vise à décrire et comparer le cadre institutionnel dans lequel se sont développées les activités d’audit interne dans les différentes autorités publiques en Belgique. L’analyse porte sur le mandat, la structure organisationnelle et le rattachement hiérarchique des activités d’audit interne de l’autorité fédérale, de la Communauté française, de la Région wallonne et de la Communauté flamande. On observe que lesdites activités ont été rendues obligatoires et qu’elles sont s...

  2. 9 décembre 2016 - Visite du hall d'assemblage des aimants supraconducteurs du LHC par le Prof. D. Le Bihan, Directeur, NeuroSpin; membre de l’Académie des Sciences, République française avec le Directeur des accélérateurs et de la technologie F. Bordry et le chef de groupe L. Bottura.

    CERN Multimedia

    Bennett, Sophia Elizabeth

    2016-01-01

    9 décembre 2016 - Visite du hall d'assemblage des aimants supraconducteurs du LHC par le Prof. D. Le Bihan, Directeur, NeuroSpin; membre de l’Académie des Sciences, République française avec le Directeur des accélérateurs et de la technologie F. Bordry et le chef de groupe L. Bottura.

  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. 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

  5. publique et républicanisme chez Milton

    Directory of Open Access Journals (Sweden)

    Christophe TOURNU

    2003-10-01

    Full Text Available Simone Goyard-Fabre, dans son article sur la république, relève la connotation “plurielle”, mais aussi “flottante” du terme. En effet, dans un sens premier, la république désigne un régime politique, la politeia platonicienne, paradigme idéel de la Cité, ou la res populi cicéronienne, gouvernement mixte participant de l’ordre immanent de la nature. Elle en vient à s’appliquer, dans une deuxième acception, à la forme ou à l’essence de la politique lorsqu’elle se confond avec la souveraineté au...

  6. Finances publiques, sorties de crise...

    OpenAIRE

    Mathieu, Catherine; Sterdyniak, Henri

    2011-01-01

    La crise financière de 2007-2009 a provoqué un fort gonflement des dettes et des déficits publics dans les pays développés. Les marchés financiers comme les institutions internationales réclament une politique de sortie de crise passant par une réduction rapide des déficits, une forte baisse du niveau des dettes, ceci grâce à une forte réduction des dépenses publiques (en particulier des dépenses sociales). L’article montre que la situation des finances publiques était globalement satisfaisan...

  7. 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...

  8. 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.

  9. Entretien avec Ully Pickard

    OpenAIRE

    Niogret, Hubert

    2007-01-01

    À l’occasion d’un entretien-témoignage pour un documentaire sur Jacques Becker, nous avions rencontré Ully Pickard, assistant de production ou assistant-réalisateur qui avait travaillé avec Jacques Becker (Casque d’or), Robert Siodmak, Max Ophuls, René Clément, Luis Buñuel (pour des films produits en France), et qui au moment de cet entretien était toujours le collaborateur du producteur Serge Silbermann. Parlant de la flexibilité de Becker et de sa faculté d’adaptation aux conditions de tour...

  10. 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

  11. George Sand et la République (entretien avec Michelle Perrot

    Directory of Open Access Journals (Sweden)

    Jean-Claude Vimont

    2012-06-01

    Full Text Available TRAMES : Vous présentez les figures passées de l’engagement politique, dans un numéro spécial de Vingtième siècle (n° 60, sous le titre « La cause du peuple » , éphémère journal de George Sand en avril 1848 et organe maoïste de la Gauche Prolétarienne après mai 1968. Est-ce pour fixer un point de départ, les années 1840, à la généalogie des engagements d’écrivains, d’intellectuels auprès d’un peuple qui est en passe de devenir prolétariat industriel, classe ouvrière ? Y a-t-il une filiation ...

  12. La gestion des Relations Publiques dans le gouvernement de Côte d’Ivoire.- La gestión de las Relaciones Públicas en el gobierno de Costa de Marfil

    Directory of Open Access Journals (Sweden)

    Julien Michel Adhepeau

    2012-05-01

    Full Text Available Cet article analyse les usages et pratiques des relations publiques dans l’administration ivoirienne. En nous basant sur les quatre théories de relations publiques définies par Gruning et Hunt (1984, une étude sur les pratiques en vigueur dans les cabinets ministériels des ministères nous a permis de déterminer le type de modèle de relations publiques développé par l’administration ivoirienne. Une analyse qualitative en rapport avec les managers de la communication dans lesdites structures indique l’utilisation répandue du modèle de l’information publique dans l’administration ivoirienne. Des pratiques qui sont influencées par des indicateurs liés à la formation, à l’évolution des médias et au profil des relationnistes publiques dans le gouvernement ivoirien.

  13. Les politiques d’appui à l’agriculture familiale au Brésil : quelques éléments de comparaison avec le Maroc

    Directory of Open Access Journals (Sweden)

    Philippe Bonnal

    2015-10-01

    Full Text Available Au Brésil comme au Maroc, le secteur agricole est marqué par des différences extrêmes en termes de taille d’exploitation, ainsi que de niveaux d’équipement, de capitalisation et de techniques. L’article présente la politique brésilienne d’appui à l’agriculture familiale, et quelques éléments de comparaison avec les choix faits au Maroc. Les politiques agricoles brésiliennes proposent depuis une vingtaine d’années un appui spécifique aux exploitations familiales, avec notamment la constitution d’un ministère spécifique. De nombreux dispositifs d’appui à l’agriculture familiale ont été mis en place, dont notamment des crédits à taux préférentiel et des programmes d’achat de denrées agricoles pour les institutions publiques (écoles, hôpitaux, etc.. Dans les zones rurales particulièrement fragiles, des dispositifs permettent une coordination entre l’ensemble des politiques publiques concernant ces zones. Enfin, la conception et la mise en oeuvre de ces politiques publiques se font avec une forte implication des syndicats agricoles. Les politiques publiques brésiliennes et marocaines reconnaissent la dualité du monde agricole, mais cette dualité est définie par zone au Maroc, tandis qu’elle est fondée sur des caractéristiques explicites des exploitations au Brésil. Dans les deux pays, le coeur des politiques publiques d’appui aux exploitations familiales porte sur l’aide à l’investissement. Au-delà de ce coeur commun, les politiques brésiliennes ont plus spécifiquement développé des approches au niveau des territoires locaux et associent plus fortement qu’au Maroc les organisations professionnelles agricoles représentant l’agriculture familiale dans la conception de l’action publique. La comparaison des politiques agricoles au Maroc et au Brésil sur quelques éléments permet de souligner la forte étendue des choix qu’il est possible de considérer, pour définir des

  14. 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.

  15. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

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

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

    OpenAIRE

    Alain Eraly

    2011-01-01

    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,...

  17. SIG 2.0 et participation publique : vers une géographie de l’action citoyenne

    Directory of Open Access Journals (Sweden)

    Grégoire Leclerc

    2013-05-01

    Full Text Available A partir d’une revue de littérature nous faisons ressortir des éléments d’analyse des systèmes d’information géographique pour la participation publique (SIGPP. Les théories qui ont été ébauchées ou mobilisées concernent la communication et l’apprentissage collectif, la négociation et la médiation, les représentations et les processus cognitifs, l’exclusion et la politique de la connaissance. L’émergence d’applications web composites (geo-mashups fournit une base technique sur laquelle l’évolution des SIGPP peut s’appuyer, avec une prolifération de neogéographes amateurs qui mettent à l’épreuve nos théories et nous oblige à les redéfinir.

  18. 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...

  19. 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.

  20. Retroactive auditing

    OpenAIRE

    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...

  1. 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...

  2. 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 ...

  3. Danser avec le IIIe Reich : les danseurs modernes et le nazisme

    OpenAIRE

    Guilbert, Laure

    2011-01-01

    Cet ouvrage retrace l'histoire de la danse moderne sous la République de Weimar puis sous le nazisme. L'auteur tente de comprendre pourquoi un art, né de la modernité, a été miné par les tentations politiques du nazisme. La démonstration s'appuie sur une double problématique. Il s'agit, d'une part, de reconstruire les modalités politiques et institutionnelles de la collaboration des danseurs modernes avec le régime nazi et, d'autre part, de cerner, sur une période plus large (1910-1945), les ...

  4. 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.

  5. Une entrevue avec Marianne Bargiel

    OpenAIRE

    Guylaine Vaillancourt

    2010-01-01

    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.

  6. Ahmad Yasavï héros des nouvelles républiques centrasiatiques

    Directory of Open Access Journals (Sweden)

    Thierry Zarcone

    2009-05-01

    Full Text Available Cette contribution concerne la relecture des écrits, pour la plupart poétiques, attribués au célèbre soufi du XIe siècle, Ahmad Yasavi, par les intellectuels, les hommes politiques et les journalistes des républiques actuelles d'Asie centrale ex-soviétique. Il s'agit d'abord de présenter les écrits d'Ahmad Yasavï et de préciser qu'ils ont laissé une marque notable dans les milieux lettrés et littéraires de l'ensemble de l'Asie centrale, y compris dans les régions de la Volga et du Turkestan oriental. Depuis le XIe siècle, en effet, Ahmad Yasavi fait figure de mythe en Asie centrale : aucun document ne permet de rendre compte de ses idées. Pour cette raison, l'interprétation de sa pensée par les musulmans, éclairés comme conservateurs, ainsi que par les marxistes et, aujourd'hui, par les intellectuels et les hommes politiques des nouvelles républiques, a conduit à des exposés variés et contradictoires. Cette étude se propose d'analyser les différentes interprétations du personnage en relation avec la culture et la société centrasiatique. On verra en particulier comment les écrits d'Ahmad Yasavi inspirèrent les modernistes musulmans (jadid des XIXe et XXe siècles qui l'ont décrit comme un poète nationaliste, prolétaire et socialiste et on verra pourquoi, du temps de l'URSS, après l'élimination par Staline des derniers jadid, il fut considéré comme un féodal, un bourgeois et un apôtre de la réaction, en sorte comme un « saint maudit ». La dernière partie de ce travail se concentre sur la période contemporaine et montre comment le mythe d'Ahmad Yasavï a été interprété depuis 1991, en relation avec le processus de reconstruction identitaire en Asie centrale et avec le renouveau de l'islam. Ahmad Yasavï est devenu le modèle du parfait citoyen d'Asie centrale. En bref, le mysticisme a été éliminé et seuls les aspects « nationalistes » et tolérants du soufi ont été retenus. L

  7. 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...

  8. 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...

  9. Research on audit culture

    Institute of Scientific and Technical Information of China (English)

    王仪

    2016-01-01

    It is the basis of promoting the scientific development of the audit business to strengthen the cultural construction of the audit staff, and also can improve the comprehensive quality of the audit staff. Aiming at the shortcomings of the current audit culture, this paper analyzes the reasons, and then puts forward some countermeasures for the construction of the audit culture, which is the goal of accelerating the construction of the audit culture and enhancing the strength of the audit team.

  10. 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 ...

  11. 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.

  12. Production des centres historiques et action publique patrimoniale au Mexique

    OpenAIRE

    Melé, Patrice

    2012-01-01

    Ce texte reprend les principales conclusions d'un ouvrage publié en français en 1998, Patrimoine et action publique au centre des villes mexicaines, et sous une forme actualisée et remaniée en espagnol en 2006, La producción del patrimonio urbano. Voir ces ouvrages pour une présentation précise des politiques de protection du patrimoine au Mexique

  13. Apprendre à programmer avec Python

    CERN Document Server

    Swinnen, Gérard

    2009-01-01

    Quel meilleur choix pour apprendre la programmation qu'un langage moderne et élégant tel que Python, aussi bon pour le développement d'applications web que pour la réalisation de scripts système ou l'analyse de fichiers textuels ? Un support de cours réputé et adopté par de nombreux enseignants, avec 40 pages d'exercices corrigés Reconnu et utilisé par les enseignants de nombreuses écoles et IUT, complété d'exercices accompagnés de leurs corrigés, cet ouvrage original et érudit est une référence sur tous les fondamentaux de la programmation : choix d'une structure de données, paramétrage, modularité, orientation objet et héritage, conception d'interface, multithreading et gestion d'événements, protocoles de communication et gestion réseau, formulaires web et (GI, bases de données) jusqu'à la désormais indispensable norme Unicode (le format UTF-8).

  14. Note de lecture à la Chronique bibliographique : Jean-François Boudet, Fiches de finances publiques

    OpenAIRE

    Bin, Fabrice

    2016-01-01

    Ouvrage étudié : Jean-François Boudet, Fiches de finances publiques. Finances publiques de l’Etat * Finances locales * Finances sociales * Finances européennes, Paris Ellipses, 2e éd., 2015, 597 pages

  15. 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.

  16. 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.

  17. 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 ...

  18. 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.

  19. 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...

  20. 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.

  1. Gestion des finances publiques : une contribution à la bonne gouvernance financière

    OpenAIRE

    Leiderer, Stefan; Wolff, Peter

    2009-01-01

    Introduction : la gestion des finances publiques comme élément de la bonne gouvernance financière L’expression gestion des finances publiques (GFP) sert depuis quelques années de cadre à un débat animé sur les capacités et la réforme des finances publiques dans les pays en développement. L’importance de la GFP découle du rôle central que jouent les finances publiques dans un Etat démocratique désireux de se développer : une politique budgétaire axée sur des objectifs et une gestion budgétaire...

  2. Georgia : Accounting and Auditing

    OpenAIRE

    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. 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

  4. 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.

  5. 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.

  6. 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...

  7. Evaluation de la fonction hépatique au cours du paludisme grave chez les enfants de moins de cinq ans à Kinshasa en République Démocratique du Congo

    Science.gov (United States)

    Kabamba, Arsène Tshikongo; Mukuku, Olivier; Shamashanga, Laurent Kwete; Kamunga, Daniel Badibanga; Bokanya, Alex Impele; Lukumwena, Zet Kalala; Longanga, Albert Otshudi

    2014-01-01

    Introduction Le paludisme est toujours compté parmi les problèmes de santé publique prioritaires en République Démocratique du Congo suite au nombre de malades et de décès qu'il provoque. Cette étude évalue l'atteinte de la fonction hépatique au cours du paludisme grave chez les enfants de moins de 5 ans. Méthodes Il s'agit d'une étude cas-témoins menée de janvier à juin 2013 à Kinshasa (République Démocratique du Congo) où le dosage des bilirubines totale, directe et indirecte et la mesure de l'activité enzymatique de la Glutamate Pyruvate Transaminase (GPT), de la Glutamate Oxaloacétate Transaminase (GOT) et du taux d'hémoglobine ont été faits chez 46 enfants âgés de moins de 5 ans atteints de paludisme grave (groupe I) et chez 46 autres considérés sains avec une goutte négative (groupe II). Les résultats obtenus ont été comparés dans les deux groupes et le seuil de signification a été fixé à p bilirubine directe, la bilirubine indirecte et la bilirubine totale chez les enfants atteints du paludisme grave. Ces analyses montrent une différence significative en défaveur de ces derniers (p < 0,001). Conclusion En effet, cette augmentation des taux plasmatiques des paramètres biologiques analysés observée chez les enfants gravement impaludés traduit ainsi une altération de la fonction hépatique au cours d'un paludisme grave chez l'enfant de moins de cinq ans. PMID:25870721

  8. 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.

  9. 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.

  10. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

    Department of Transportation — This tool supports the cyclical financial audit process. Qlikview supports large volumes of financial transaction data that can be mined, summarized and presented to...

  11. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

    Full Text Available The purpose of this work is to point to the possibilities of more efficient auditing. In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims and the volume of auditing do not change when the audit is done in the computer-informatics environment. The computer assisted audit technique (CAATs can improve the efficiency and productivity of audit procedures. In the computerized information system, the CAATs are the ways in which an auditor can use computer to gather or as help in gathering auditing evidence. There are more reasons why the auditors apply computer techniques that help in auditing. Most often, they do it to achieve improvement of auditing efficiency when the data volume is large. It depends on several factors whether the auditors will apply the computer techniques that help auditing and to what degree respectively. If they do it, the most important are the computer knowledge, professional skill, experience of auditors, and availability of computer technique, and adequacy of computer supports, infeasibility of hand tests, efficiency and time limit. Through several examples from practice, we showed the possibilities of ACL as one of the CAAT tools.

  12. Valse avec Bashir (Waltz with Bashir

    Directory of Open Access Journals (Sweden)

    Manuel Gárate

    2009-03-01

    Full Text Available Son pocas las ocasiones en las cuales uno puede realmente comentar un filme que al mismo tiempo nos produce un goce estético y una reflexión profunda sobre las experiencias humanas en situaciones extremas. Esto es lo que ocurre precisamente con la última película de Ari Folman, Valse avec Bashir, premiada en el festival de Cannes 2008 y nominada al Oscar como mejor película extranjera. El formato de animación suele ser normalmente asociado a producciones cinematográficas orientadas a un públ...

  13. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

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

  14. 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...

  15. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  16. 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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

  18. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  19. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  20. 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…

  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 f...

  2. 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.

  3. 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...

  4. 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...

  5. Eisenstein contemporain : entretien avec Antonio Somaini

    Directory of Open Access Journals (Sweden)

    Bruno Leites

    2016-04-01

    Full Text Available Entretien avec Antonio Somaini à propos des films, des écrits et des dessins de Sergei Eisenstein. Somaini est actuellement un des plus grands spécialistes de l’œuvre d’Eisenstein. À l’entretien, nous parlons de nombreux sujets : les défis de traduire les ouvrages d’Eisenstein, les phases de sa carrière, le développement de sa pensée, la relation de ses films avec ses écrits, sa pratique du dessin et sa passion pour les dessins de Walt Disney. C’est un long entretien dans laquelle nous parlons aussi des principaux concepts d’Eisenstein, tels que l’extase, le pathos, l’organicité, l’attraction, la régression et la plasmaticité. Somaini nous parle également de la spécificité de son travail et de l’urgence de reprendre Eisenstein. D’un côté, il faut le faire sortir de l’histoire du cinéma exclusivement et l’inclure dans le réseau le plus vaste des arts et de la pensée des années 1920, 1930 et 1940. De l’autre côté, il faut penser son projet comme essentiellement contemporain. Comme Somaini l’a dit, ce que nous pensons beaucoup aujourd’hui, le dispositif cinématographique, le rapport entre le cinéma et l’histoire de l’art, l'influence des images sur l’ensemble de l’expérience humaine, cela a toujours été le problème d’Eisenstein.

  6. 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 ...

  7. Le rôle des acteurs associatifs entre acteur du développement local et auxiliaire des politiques publiques : étude de cas dans le Moyen Atlas

    Directory of Open Access Journals (Sweden)

    Lahssan Bekkari

    2016-10-01

    Full Text Available Les associations locales jouent un rôle de plus en plus important dans les différents programmes de développement rural. Les fonctions assumées peuvent varier d’une simple fonction d’intermédiation avec l’extérieur à un véritable acteur au service de la population locale. Ces organisations interagissent avec un contexte dynamique et font face à de nouveaux enjeux de développement. Afin d’illustrer un exemple de dynamique de ces associations et des risques encourus, nous avons étudié le cas d’une association de producteurs agricoles au niveau d’une commune rurale du Moyen Atlas. La démarche est basée sur une observation participante des principales étapes de création et des principales activités réalisées par l’association, notamment comme organisatrice de la rencontre annuelle de la cerise d’Aïn Leuh et comme partenaire d’un projet cerisier financé dans le cadre du Plan Maroc Vert. L’analyse cible l’évolution du projet associatif entre sa conception au départ et sa mise en pratique dans un contexte dynamique et montre le risque de la transformation de l’acteur associatif en simple auxiliaire de l’action publique.

  8. 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...

  9. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

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

  10. 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....

  11. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    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...... governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  12. 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.

  13. Spreadsheet Auditing Software

    OpenAIRE

    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...

  14. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  15. 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)

  16. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

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

  17. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

  18. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

  19. The “Grande République” or the “Oncle d’Amérique”: the French State School System and the United States’ War Effort 1914-1919 La « grande République » ou « l’oncle d’Amérique » : le système éducatif en France et l’effort de guerre américain 1914-1919

    Directory of Open Access Journals (Sweden)

    Susan Finding

    2012-03-01

    Full Text Available L’impact de l’arrivée des troupes américaines en France pendant la Première Guerre mondiale fait l’objet de travaux incomplets. Les archives de l’Instruction publique en France fournissent une source inattendue. Pour maintenir le moral, l’effort américain a été instrumentalisé par les autorités françaises en s’appuyant sur deux arguments reliés, les républiques sœurs et la puissance américaine. Avant l’entrée en guerre des États-Unis d’Amérique, des contacts diplomatiques culturels furent noués et le Ministère de l’Instruction publique se servait de l’exemple américain pour maintenir espoir à l’issue de la guerre. Avec l’arrivée des « Sammies », les organisations volontaires à l’œuvre dans les camps auprès des soldats américains rayonnèrent. Ces programmes d’aide continuèrent après l’Armistice et servirent de modèle à des campagnes de santé publique et de culture populaire en France, coordonnés par le Ministère de l’Éducation. Au final, les exemples américains fournis par la littérature officielle ne furent qu’une aide de plus dans la rhétorique de guerre, où l’oncle d’Amérique reste un parent providentiel mais lointain, admiré et membre de la famille, mais distant.

  20. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  1. 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...

  2. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  3. 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...

  4. 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 ...

  5. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. From Auditing to Editing.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    Clarity in communication is important for workers in the General Accounting Office since much of the auditing work must be committed to paper if Congress, government officials and employees, or the public are to benefit. As a result an extensive writing improvement program was launched and this booklet written. Part 1 covers basic communication…

  11. Auditing with incomplete logs

    NARCIS (Netherlands)

    Mian, Umbreen Sabir; Hartog, den Jerry; Etalle, Sandro; Zannone, Nicola

    2015-01-01

    The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that

  12. Mongolia : Accounting and Auditing

    OpenAIRE

    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...

  13. 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…

  14. 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.

  15. 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.

  16. The Informatics Audit - A Collaborative Process

    OpenAIRE

    Ciurea, Cristian

    2010-01-01

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

  17. The Informatics Audit - A Collaborative Process

    Directory of Open Access Journals (Sweden)

    Cristian CIUREA

    2010-01-01

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

  18. 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...

  19. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

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

  20. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

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

  1. 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’...

  2. 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 ...

  3. 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.

  4. 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.

  5. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...... was introduced and implemented in each country. Alternatively, the formal requirement for becoming an authorised or approved auditor, the demand for continuing education and the risk of disciplinary sanctions could all drive national variance in reporting quality in favour of a higher quality in Denmark...

  6. Scientific Auditing Firms

    CERN Document Server

    Sarma, Gopal P

    2016-01-01

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

  7. 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.

  8. Criteria for internal auditing.

    Science.gov (United States)

    Holder, W W; Clay, R J

    1979-01-01

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

  9. Mobile Learning Applications Audit

    OpenAIRE

    2010-01-01

    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 auto...

  10. Nurses' participation in audit: a regional study

    OpenAIRE

    1998-01-01

    OBJECTIVES: To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. RESEARCH DESIGN: Qualitative. METHODS: Focus groups and interviews. PARTICIPANTS: Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. RESULTS: In total 99 audit le...

  11. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...

  12. 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...

  13. Ordre social, ordre spatial : territorialisation des politiques de sécurité publique à Rio de Janeiro

    OpenAIRE

    Ninnin, Justine

    2014-01-01

    La sécurité publique est un défi posé au Brésil et plus particulièrement à Rio de Janeiro. La ville, qui cherche à s’inscrire comme acteur central sur la scène internationale, a redéfini sa stratégie sécuritaire en réaffirmant le pouvoir des autorités publiques dans les favelas grâce à la « policiarisation » et à des politiques publiques territorialisées. Longtemps stigmatisées et délaissées par les pouvoirs publics, les favelas ont dérivé sous le contrôle de groupes criminels armés. À traver...

  14. Audit Database and Information Tracking System

    Data.gov (United States)

    Social Security Administration — This database contains information about Social Security Administration audits regarding SSA agency performance and compliance. These audits can be requested by both...

  15. 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.

  16. La pérennisation du contrat dans la fonction publique

    OpenAIRE

    2016-01-01

    The research deals with the perennial contract, or the contract of indefinite duration in the public service . It is to seek the reasons for the gradual integration of the contract in the public service and to determine whether the indefinite contract actually secures , or whether, instead , it should be seen as a status circumvention attempt.; La recherche traite du contrat pérenne, soit le contrat à durée indéterminée, dans la fonction publique. Il s’agit de rechercher les raisons expliquan...

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

    Science.gov (United States)

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

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

    OpenAIRE

    Buuren, van, R.

    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% ...

  19. 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.

  20. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

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

  1. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  2. 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.…

  3. 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.

  4. 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

  5. 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.

  6. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  7. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

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

  8. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  9. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  10. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... programs. The auditor's determination of whether a deficiency in internal control is a reportable condition... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  11. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... programs. The auditor's determination of whether a deficiency in internal control is a reportable condition... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  12. 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…

  13. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of directors shall obtain an audit and an audit report on the combined annual financial statements for the Bank... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS §...

  14. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

  15. 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...

  16. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

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

  17. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

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

  18. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  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

    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,

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

    Science.gov (United States)

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

    2010-12-01

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

  1. 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.

  2. 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

  3. Marketing audit in group practice.

    Science.gov (United States)

    Blackburn, J M

    1984-01-01

    The marketing audit, whether large-scale or small-scale, will soon be critical to the success of every medical group practice. This dynamic process, in which the many components of a group's marketing efforts are analyzed, is examined from the perspective of ideal circumstances and unlimited resources, and more pragmatically, from the perspective of various-sized groups, with different resources and marketing talent. The audit components are prioritized, possible adaptations and combinations are presented, and reasonable implementation mechanisms, designed to address audit outcomes, are suggested.

  4. The audit checklist: Your key to audit success

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, ``If you have no objective, any road will take your there.`` So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

  5. The audit checklist: Your key to audit success

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, If you have no objective, any road will take your there.'' So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

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

    Directory of Open Access Journals (Sweden)

    Sadegh Jamali

    2012-04-01

    Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

  7. Performance structurelle et informationnelle du rapport d’audit normatif des institutions financières islamiques : analyse qualitative et pertinence linguistique

    Directory of Open Access Journals (Sweden)

    Mondher Fakhfakh

    2016-03-01

    Full Text Available La norme islamique d’audit no 2 (IAS2 propose un modèle standard pour le contenu rapport d’audit sur les états financiers d’une institution financière islamique. Ce modèle s’adresse à une communauté des auditeurs qui sont astreints à rehausser la qualité de leurs travaux et à respecter des principes issus de la religion islamique (Shariaa. Théoriquement, le contenu de ce rapport doit réunir les caractéristiques qualitatives des informations financières et notamment celles qui touchent l’intelligibilité. La lisibilité du rapport d’audit islamique renforce la qualité des informations divulguées par les institutions financières et améliore la satisfaction des besoins informationnels des utilisateurs internes et externes des états financiers. Cet article discute avec approfondissement les caractéristiques structurelles et la performance linguistique du rapport d’audit standardisé par l’Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI. Les résultats mettent en exergue des défaillances qui invitent l’organisme de normalisation islamique à revoir la standardisation des rapports d’audit et à suivre les nouveaux changements qui accompagnent le processus de modélisation des messages d’audit.

  8. CURTEA DE CONTURI EUROPEANĂ INSTITUŢIE DE AUDIT EXTERN A UNIUNII EUROPENE

    Directory of Open Access Journals (Sweden)

    Ecaterina Necsulescu

    2008-05-01

    Full Text Available En vue d’assurer la responsabilité à l’égard de la modalité d’utilisation des fonds publics,dans toute société démocratique moderne, la fonction d’audit externe est essentielle.La Cour des comptes européenne est l’institution d’audit externe de l’Union européenne qui, par sacontribution à l’amélioration de tous les aspects relatifs à la gestion financière des fonds de l’Unioneuropéenne, a un rôle essentiel pour les citoyens de l’Union.La mission de la Cour, dans sa qualité d’auditeur externe, est d’évaluer la gestion financière du budgeten ensemble, de contrôler l’exécution du budget général de l’Union européenne et des Fonds européens dedéveloppement et aussi les comptes de tous les organismes et agents de l’Union européenne.En conformité avec ses propres politiques et standards d’audit, la Cour des comptes européenneeffectue l’activité d’audit indépendamment des autres institutions de l’Union européennes et des états membres.

  9. 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...

  10. Sampling in audit

    Directory of Open Access Journals (Sweden)

    Luís Antonio Garavito Herrera

    2010-04-01

    Full Text Available One of the most important things in auditing project of technology development is guarantee that the products of the project are agreeing with specifications and the expectation of the owner. In some case is unpractical to examine all the component or documentation in the project. Then if that element for examine have some characteristic or properties, is possible to take a sample and make inferences about the work with a risk under control. In this document is combine the main elements for tke a sample in statistic point of view, and a standard process of defined the size of the sample, the methodology of selection and the way of make inferences about the population from the sample.

  11. 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.

  12. 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.

  13. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

    Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.

  14. 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.

  15. 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.

  16. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

    Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.

  17. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2010-09-27

    ... Risk Auditing Standard No. 9, Audit Planning Auditing Standard No. 10, Supervision of the Audit... Audit Results Auditing Standard No. 15, Audit Evidence (collectively referred to as the ``Risk... auditing standards are set out below. Auditing Standard No. 8 Audit Risk Introduction 1. This...

  18. Community placement: auditing the quality.

    Science.gov (United States)

    Bell, G; Bennett, J

    The second article in this two-part series analyses the development of an educational audit tool to examine the quality of the learning environment for student nurses undergoing community placement. Deficits in existing tools are identified and rationales suggested to overcome perceived problems. The article also discusses the issues which emerged during the piloting of the tool and its value as an audit instrument.

  19. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Victoria FIRESCU

    2014-12-01

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

  20. Du statut au contrat : vers une fonction publique “déstatufiée” ?

    OpenAIRE

    2014-01-01

    International audience; Le statut général de la fonction publique est octroyé par la loi générale2 et par des décrets d’application et des décrets portant statut particulier des différents corps ou cadres d’emplois. Pareil légalisme porte un objectif pratique clair : rendre applicable un droit dérogatoire au droit commun, le droit commun du travail en particulier. Il est la conséquence logique, comme l’exposait le député Yves Fagon devant l’Assemblée nationale constituante dans son rapport su...

  1. 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...

  2. Mise en œuvre des politiques publiques globales : les agences d’aide joignent-elles le geste à la parole ?

    Directory of Open Access Journals (Sweden)

    Michel Mordasini

    2012-04-01

    Full Text Available Ces dernières années, au-delà des effets de rhétorique et des déclarations d’intention, la mise en œuvre des politiques publiques globales est restée fragile. On observe un fossé béant entre les discours officiels et la réalité. Le présent article se concentre sur le rôle, l’engagement et la performance des agences d’aide en leur qualité de fournisseurs « modestes » mais importants de biens publics mondiaux. Tout en relevant certains progrès allant dans la bonne direction (large reconnaissance internationale et amélioration de l’estimation des risques mondiaux, consensus sur la grande vulnérabilité des pays à bas revenu et l’urgence d’agir, engagements financiers substantiels, l’article évoque les résultats des évaluations et des examens d’efficacité disponibles pour avancer que le modèle de prestation de l’aide n’a en fait évolué que dans une faible mesure et que les pauvres n’ont encore que peu bénéficié de ces promesses. L’article défend l’avis selon lequel de profondes réformes institutionnelles, structurelles et opérationnelles sont devenues urgentes dans les agences d’aide et affirme que la communauté internationale doit s’attaquer avec sérieux aux risques de fragmentation et de prolifération qui pèsent sur l’architecture de l’aide afin de se donner les moyens de répondre de manière crédible aux défis globaux qu’affrontent les pays en développement.

  3. Les « alicaments » : du marketing à la santé publique

    Directory of Open Access Journals (Sweden)

    Martin Ambroise

    2001-07-01

    Full Text Available L’examen des codes de pratiques existant dans certains pays ou des textes issus d’organisations internationales (Codex Alimentarius, Conseil de l’Europe montre qu’un consensus est en train d’émerger sur la question de la justification scientifique des allégations santé. Cependant, même si les problèmes persistants concernant l’utilisation des allégations santé étaient résolus au niveau international, nous serions encore dans une démarche purement marketing, dans la mesure où les questions liées directement à la santé publique n’ont pas encore été examinées : l’utilisation des allégations modifie-t-elle les comportements alimentaires, créant de nouveaux risques ? L’utilisation des allégations (et des aliments correspondants conduit-elle aux bénéfices escomptés en situation réelle dans la population générale ? De nouvelles méthodologies devraient être développées pour répondre à ces questions. En outre, la question de la protection de l’innovation en nutrition est encore trop peu débattue, alors qu’elle est importante pour l’avenir des allégations santé comme outil de santé publique.

  4. 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... 45 Public Welfare 1 2010-10-01 2010-10-01 false Non-Federal audits. 74.26 Section 74.26...

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  6. 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...

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

    Directory of Open Access Journals (Sweden)

    Puja Seth

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

  8. 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)...

  9. School's Still out on Internal Auditing.

    Science.gov (United States)

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

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

  10. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping..., state or federal agency with jurisdiction over the entity. (c) Audits. Schools, libraries, and...

  11. Auditing: A Tool for Institutional Development.

    Science.gov (United States)

    Moreland, Neil; Horsburgh, Rod

    1992-01-01

    Presents a format for auditing educational programs based on the key elements of efficiency, effectiveness, and economy. Describes a review of the audit format developed by the Britain's Further Education Unit. (SK)

  12. 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...

  13. 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.

  14. 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.

  15. Forensic accounting in the fraud auditing case

    OpenAIRE

    2016-01-01

    This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit...

  16. 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

  17. L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises

    OpenAIRE

    Audousset-Coulier, Sophie

    2006-01-01

    International audience; Notre recherche a pour but, en utilisant des information disponibles grâce à la publication des honoraires d'audit par une partie des entreprises cotées françaises, de tester un modèle de déterminants des honoraires d'audit intégrant l'influence des caractéristiques spécifiques du co-commissariat aux comptes à la française. En accord avec les recherches antérieures, nous contrôlons que les honoraires d'audit sont positivement liés avec la taille, la complexité de l'ent...

  18. 10 CFR 835.102 - Internal audits.

    Science.gov (United States)

    2010-01-01

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

  19. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

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

  20. Do farm audits improve milk quality?

    NARCIS (Netherlands)

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

    2014-01-01

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

  1. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or...

  2. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

    This study examines the effect of litigation risk on auditors' willingness to yield to management pressure and to omit audit steps of the audit program in case of budget pressure. The results show that litigation risk has a significant impact on audit quality.

  3. 28 CFR 901.4 - Audits.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audits. 901.4 Section 901.4 Judicial Administration NATIONAL CRIME PREVENTION AND PRIVACY COMPACT COUNCIL FINGERPRINT SUBMISSION REQUIREMENTS § 901.4... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  4. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Audit committees. 363.5 Section 363.5 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties....

  5. 12 CFR 561.6 - Audit period.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Audit period. 561.6 Section 561.6 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.6 Audit period. The audit period of a savings association means the...

  6. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Bank and Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  7. 38 CFR 41.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... auditor's determination of whether a deficiency in internal control is a reportable condition for the... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  8. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

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

    2013-01-01

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

  9. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

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

  10. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

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

  11. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

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

  12. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

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

  13. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

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

  14. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

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

  15. 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...

  16. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule #0;#0;Federal Register / Vol... CFR Part 242 RIN 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading...

  17. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

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

  18. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

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

  19. 24 CFR 590.27 - Audit.

    Science.gov (United States)

    2010-04-01

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

  20. 24 CFR 574.650 - Audit.

    Science.gov (United States)

    2010-04-01

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

  1. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

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

  2. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

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

  3. 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...

  4. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

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

  5. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Biennial audit. 53.209 Section 53.209... PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.209 Biennial audit. (a) A... obtain and pay for a Federal/State joint audit every two years conducted by an independent auditor...

  6. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

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

  7. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

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

  8. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

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

  9. 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...

  10. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

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

  11. 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.

  12. 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.

  13. Quelle(s considération(s pour l’éthique dans l’usage des technologies d’information et de communication en relations publiques / Which consideration(s for ethics within the use of information and communication technologies by public relations

    Directory of Open Access Journals (Sweden)

    Sophie Boulay

    2012-12-01

    Full Text Available RésuméL’astroturfing est une stratégie de communication dont la source est occultée et qui prétend, à tort, être d’origine citoyenne. Dans le cadre d’une recherche exploratoire visant à approfondir les connaissances à propos de ce phénomène, nous avons scruté les moyens de communications que déploient ces stratégies. L’analyse de 99 cas d’astroturfing dénoncés expose le fait que les technologies de l’information et des communications (TIC et plus précisément les modalités issues du Web 2.0, y sont prédominantes. Devant ce constat, nous caractérisons ces moyens de communication et ainsi que les interfaces qu’ils proposent et tissons des liens épistémologiques avec l’astroturfing ainsi que, de manière plus générale, avec les principes éthiques orientant les pratiques professionnelles de relations publiques. Nous en concluons que les TIC, par leur nature et par le truchement des fonctionnalités qu’elles offrent, sont un terreau fertile pour l’éclosion de stratégies de communication à l’éthique discutable. En conséquence, nous en appelons à un renforcement de la sensibilisation des professionnels, des clients et des publics face aux enjeux éthiques des relations publiques, lesquels sont toujours à promouvoir et à défendre.AbstractAstroturfing is a communication strategy whose source is hidden and that falsely pretends to be grassrooted. Within an exploratory research hoping to bring to light more information about this phenomenon, we studied the means of communications these strategies rely on. The analysis of 99 denunciated cases exposes that information and communication technologies (ICT, and more precisely Web 2.0 are dominant. Facing that fact, we characterize ICT and the platforms they offer and explore epistemological links that may exist between them and astroturfing, and more generally, with the ethical principles that guide public relations practice. We conclude the ICT, by their

  14. 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.

  15. Specific Features of Internal Audit in Banks

    Directory of Open Access Journals (Sweden)

    Ivo Mijoč

    2011-12-01

    Full Text Available The aim of the paper is to investigate internal audit in Croatian banks and to point to its more efficient implementation. The paper provides an explanation of key terms related to internal audit in banks, defining audit, types of audit as well as its objectives and roles. In addition to specific properties of the banking system, implementation of internal audit in banks is explained as well. The year 2005 is significant due to the adoption of the Bank Act which is primarily based on provisions of BIS (Banking Information System. The Act has brought about significant changes in the concept of internal audit in banks. The general message of this paper is that internal audit, being a relatively young profession, is marked by accelerated growth, and Croatian banks should adapt their business accordingly.

  16. The occupational health audit.

    Science.gov (United States)

    Davis, R L

    1976-02-01

    to provide an objective evaluation of what needs to be done. It is to provide a "handle" for getting hold of such situations that we developed our Occupational health Audit. It offers one way to get the job started.

  17. Why Audit Communication in Organizations?

    Science.gov (United States)

    White, Noel D.; Greenbaum, Howard H.

    The purpose of this paper is to present a common sense proposal, as opposed to a documented proposal, arguing for the adoption of a periodic communication audit procedure in organizations. The paper presents an approach and information the communication consultant can utilize in addressing management practitioners on the topic: "Why Audit…

  18. 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.

  19. Continuous auditing: A literature review

    Directory of Open Access Journals (Sweden)

    Flávia Cruz de Souza

    2008-09-01

    Full Text Available Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have eroded public confidence in financial reporting. At the same time, the auditing profession has suffered a big hit. In this scenario, Continuous Auditing (CA seems to have emerged as a response to recover the credibility of the auditing profession as well as meeting Sarbanes-Oxley (SOX requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. First, we address the concepts, models and implications of CA. After, throughout a search on the journals indexed at the CAPES's Basis, a literature review is conducted. A total of 57 articles were selected. We analyze authorship, affiliation, publications, year and type of research of papers that have addressed CA. Findings evidence that most articles addressing CA are non-empirical and adopt a conceptual approach. Also, there is an increasing tendency of continuous auditing studies. Rutgers University seems to be the World's leading research center on CA. This study aims to contribute to the Accounting Science by evidencing possibilities for research and publication in CA.

  20. 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.

  1. Strategic Audit and Marketing Plan

    Science.gov (United States)

    Wright, Lianna S.

    2013-01-01

    The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…

  2. 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.

  3. Essence of the State Audit

    Directory of Open Access Journals (Sweden)

    Maksimovа Valentyna F.

    2013-11-01

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

  4. QUALITY THROUGH EDUCATION IN AUDITING

    Directory of Open Access Journals (Sweden)

    Maria BERHECI (căs. GROSU

    2011-12-01

    Full Text Available The authors try to argue that quality of audit mission depends on competence of auditors. The differences inperception the results of statutory audit in Romania and the perception of the results of audits in the world show howmany must be develop in Romania in educational system, in client firms, and in financial audit framework. In thiscontext, the authors appreciate that developing and implementing International Education Standards for ProfessionalAccountants can contribute to desirable outcomes, including: reduction in international differences in the requirementsto qualify as a professional accountant, facilitation of the global mobility of professional accountants and provision ofinternational benchmarks against which International Federation of Accountants member bodies can measurethemselves. At the same time, even if the International Education Standards for Professional Accountants cannot legallyoverride local laws and regulations, they will provide an authoritative reference for informing and influencing localregulators regarding generally accepted “good practice”. It is desirable like Romanian organizations of professionalaccountants to work towards implementation of all International Education Standards and to incorporate in theireducation programs the essential elements of the content and process of education on which International EducationStandards are based.

  5. 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.

  6. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

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

  7. 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 ...

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

    Institute of Scientific and Technical Information of China (English)

    Zanchun Xie; Chun Cai; Jianming Ye

    2010-01-01

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

  9. Interner en République : le cas de la France en guerre d’Algérie

    Directory of Open Access Journals (Sweden)

    Sylvie Thénault

    2003-09-01

    Full Text Available Pendant la guerre d’Algérie, la République a eu recours à des mesures d’exception, comme l’internement des suspects. Cette pratique étant contraire à la défense des libertés, elle pose la question de savoir ce qui distingue la République de régimes dictatoriaux, qui reposent sur l’arbitraire. Trois caractéristiques peuvent ainsi être dégagées en République : l’absence de projet liberticide, la nécessité d’un encadrement juridique et l’existence d’un espace public.Durante la guerra de Argelia, el gobierno francés empleó medidas excepcionales, como la reclusión de los sospechosos en campos. Esta práctica, opuesta a la defensa de las libertades, plantea el problema de saber qué es lo que diferencia a la República de los regímenes dictatoriales, cuyo fundamento es lo arbitrario. Tres características del sistema republicano pueden ser resaltadas: la ausencia de un proyecto liberticida, la necesidad de un marco jurídico y la existencia de un espacio público.During the Algerian War, the french government used exceptional measures against the Algerian nationalists, like, for example, internment. That is an arbitrary practise, in a dictatorship, but the republican regime is characterized by three important differences : this practise remains unusual ; there must be a legal system to organize internment ; writing, speaking about the camps or protesting against them is possible.

  10. Big 4 and non-Big 4 Audit Production Costs: Office Level Audit Technology and the Impact on Audit Fees

    OpenAIRE

    Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,

    2012-01-01

    International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...

  11. High performance cloud auditing and applications

    CERN Document Server

    Choi, Baek-Young; Song, Sejun

    2014-01-01

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

  12. 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 ...

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

    Science.gov (United States)

    Knight, Susan; Wilson, Guy

    1980-01-01

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

  14. 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.

  15. 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.

  16. Particules de vie conversation avec François Englert

    CERN Document Server

    Baré, François

    2014-01-01

    Ce fut l'événement de l'année 2013 : François Englert obtenait le prix Nobel de physique pour la découverte du boson. Le premier Belge à être honoré par ce prix depuis Ilya Prigogine en 1977. Françoise Baré, journaliste à la RTBF, et Guy Duplat, ingénieur civil physicien, ex-rédacteur en chef du Soir, auteur de Une vague belge (Racine) et journaliste à La Libre Belgique, ont rencontré plusieurs fois, longuement, François Englert, avant son prix et après celui-ci. Ils étaient là lors de l'annonce de la découverte du boson de BEH, lors de l'annonce du prix Nobel et, à Stockholm, lors de la remise du prix par le roi de Suède. À eux, François Englert a accepté de raconter sa chasse au boson, sa vie, ses idées. Au fil de la conversation se dessine alors le portrait attachant d'un homme brillant et libre, habité par un rêve, celui de comprendre, de décortiquer ce monde et de chercher la beauté de ses lois. Avec, en annexe, les grands points scientifiques qui éclairent le travail de F...

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

    Science.gov (United States)

    McKay, R

    1979-08-10

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

  18. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-07-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  19. Relatie interne en externe audit

    OpenAIRE

    Ghys, Emelie

    2011-01-01

    In het eerste hoofdstuk wordt de probleemstelling van deze eindverhandeling besproken. Interne en externe audit worden de laatste jaren internationaal en nationaal meer en meer erkend in het bedrijfsleven. Aanleiding voor de toenemende belangstelling van de interne en externe auditfunctie zijn de verschillende boekhoudschandalen rond corporate governance of deugdelijk bestuur. Deze financiële mislukkingen leidden wereldwijd tot diverse wetten, nieuwe regels en verbeterde standaarden om zo een...

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  1. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7...

  2. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... Accounting Standards (SFAS) 57. The disclosure requirements under this provision extend beyond those of SFAS...) Audited financial statements prepared in accordance with the generally accepted accounting principles of... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements....

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

    Directory of Open Access Journals (Sweden)

    Marcelo Antonio Pierri Junior

    2016-09-01

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

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

    Science.gov (United States)

    Brooks, Keith; And Others

    1979-01-01

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

  5. Audit Methodology for IT Governance

    Directory of Open Access Journals (Sweden)

    Mirela GHEORGHE

    2010-01-01

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

  6. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

  7. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.

  8. Address forms in Chinese audit opinions

    Institute of Scientific and Technical Information of China (English)

    Ziye; Zhao

    2014-01-01

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

  9. [Nursing audit as a professional marketing strategy].

    Science.gov (United States)

    Costa, Maria Suêuda; Forte, Benedita Pessoa; Alves, Maria Dalva Santos; Viana, Jamille Forte; Oriá, Mônica Oliveira Batista

    2004-01-01

    This study relates an audit experience with an interdisciplinary team in public health services at Fortaleza-CE and aims to describe the functional dimension of these audit actions and the its importance for nursing; to define a model with a professional marketing strategy for the nurse. Theoretical bases of contemporary Administration were used to converge with the audit practice experiences. One proposes a new audit nursing strategy in favor of the professional significance, because the nurse currently conducts actions with a scientific marketing identity, but at the unconscious level.

  10. Current Status on Onshore Petroleum Internal Audit

    Institute of Scientific and Technical Information of China (English)

    Sun Shourong

    1995-01-01

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

  11. Le rôle de l’audit interne dans le pilotage et la performance du système de contrôle interne : cas d’un échantillon d’entreprises algériennes

    OpenAIRE

    Chekroun, Meriem

    2013-01-01

    Les scandales financiers qui ont ébranlé récemment les entreprises publiques algériennes, telle que l’entreprise Sonatrach, ont mis sur le devant de la scène la nécessité de renforcer le système de contrôle interne (SCI) qui est considéré de plus en plus comme une solution à un large éventail de problèmes latents ( les problèmes d’ordre éthique,…), y compris la fonction d’audit interne ayant un rôle prépondérant dans le pilotage et la performance du SCI. Pour ce faire, l’audit ...

  12. Incohérence des politiques publiques suisses envers les pays en développement

    Directory of Open Access Journals (Sweden)

    Gilles Carbonnier

    2010-03-01

    Full Text Available Il n’est pas fréquent que la Suisse se retrouve en bas de classement quand il s’agit de solidarité internationale et de relations avec les pays en développement, et pourtant… Le Centre pour le Développement Global (CDG, un think tank indépendant basé à Washington publie depuis 2003 un classement annuel de l’engagement des vingt-deux pays les plus riches de la planète en faveur des pays pauvres. Le classement repose sur un « Indice de l’engagement pour le développement » qui va bien au-delà d...

  13. Les relations de la Suisse avec l’Afrique lors de la décolonisation et des débuts de la coopération au développement

    Directory of Open Access Journals (Sweden)

    Marc Perrenoud

    2010-03-01

    Full Text Available Pendant le xixe siècle, la Confédération helvétique s’est abstenue de participer à l’expansion coloniale. Toutefois, des Suisses y ont pris part dans le sillage des puissances européennes. Dès le début des années 1960, une nouvelle dimension caractérise les relations de la Suisse avec l’Afrique : la Confédération organise l’aide publique au développement, en collaboration avec des organisations privées. Favorisées par l’image non coloniale de la Suisse et gérées en ménageant les grandes puissances, ces activités expriment des spécificités helvétiques et se modifient à cause de l’évolution internationale, notamment de la Guerre froide. Les débuts de la coopération sont imprégnés par un helvétocentrisme, par l’espoir que des actions ciblées vont résoudre les difficultés. Convaincus de la valeur exemplaire de leur modèle économique et politique, les Suisses affirment agir au nom de la neutralité et de la solidarité. Toutefois, d’autres neutres, notamment la Suède, consacrent une proportion plus élevée de leur PNB à la coopération avec le tiers-monde. La solidarité semble jouer un rôle plus important dans les discours et les politiques suisses que dans les multiples aspects des relations extérieures. L’Afrique occupe une place primordiale dans la coopération suisse au développement, qui accorde la priorité aux pays les plus pauvres et qui se modifie en fonction des évolutions en Suisse et dans le monde.

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

    Directory of Open Access Journals (Sweden)

    Tubagus Ismail

    2015-05-01

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

  15. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Badingatus Solikhah

    2012-03-01

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

  17. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning....

  18. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 226.8 Section 226.8 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a)...

  19. 42 CFR 38.9 - Federal audits.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Federal audits. 38.9 Section 38.9 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS DISASTER ASSISTANCE FOR CRISIS COUNSELING AND TRAINING § 38.9 Federal audits. The Secretary, the Administrator,...

  20. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    2001-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  1. Sourcing of Internal Auditing: An Empirical Study

    NARCIS (Netherlands)

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

    2005-01-01

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

  2. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

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

    2005-01-01

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

  3. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

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

    2007-01-01

    This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener and Selto (henceforth W&S) [Widener, S.K., Selto, F.H., 1999. Management control systems and boundaries of the firm: why do firms outsource internal audit activi

  4. Audit Manual release 3.0

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-01

    This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.

  5. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Stapenhurst, Rick; Titsworth, Jack

    2002-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  6. 43 CFR 426.25 - Reclamation audits.

    Science.gov (United States)

    2010-10-01

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

  7. 13 CFR 120.490 - Audits.

    Science.gov (United States)

    2010-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard... 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...

  8. The need for principles of good audit

    NARCIS (Netherlands)

    Brenninkmeijer, A.F.M.

    2015-01-01

    The relation between auditor and the auditee who is subjected to audit is not only guided by the standards – for instance INTOSAI standards - auditors apply, but also by general principles of good audit which give shape to auditors’ professional judgement and which can limit his discretion. In what

  9. Carefully auditing guarantied fairness in funding allocation

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  10. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... the qualification. (3) The auditor's comments on compliance and internal control which should: (i... expenditure of Federal funds; (4) Internal procedures have been established to meet the objectives of...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal...

  11. Secret-involved Information System Security Audit

    Institute of Scientific and Technical Information of China (English)

    ZHANG; Ya-lan

    2015-01-01

    Secret-involved information system security audit is a network security technology developing rapidly in recent years.It uses various technical to detect the problem of secret-involved information system,and uses certain audit methods to analyze all kinds of suspicious behavior and irregularities.

  12. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

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

  13. Physician Self-Audit: A Scoping Review

    Science.gov (United States)

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

    2011-01-01

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

  14. 38 CFR 41.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... a single or program-specific audit conducted for that year in accordance with the provisions of this..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded...

  15. Trends and priorities in internal audit

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2016-09-01

    Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

  16. Personnel Audit Using a Forensic Mining Technique

    Directory of Open Access Journals (Sweden)

    Adesesan B. Adeyemo

    2010-11-01

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

  17. THE INTERNAL AUDIT AS COGNITIVE PROCESS

    Directory of Open Access Journals (Sweden)

    D. Petrascu

    2016-11-01

    Full Text Available The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 §tefan Craciun, Audit financiar §i audit intern, The Economic Publishing House, Bucharest, 2004, page 22. In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

  18. Modèle d'explication de l'issue des réformes des politiques publiques en Afrique sub-saharienne : Illustration avec la politique des enseignants contractuels

    OpenAIRE

    2010-01-01

    Document de travail de l'IREDU, DT 2010-2, janvier 2010; African countries' political arena is witnessing major changes due to the involvement of new political actors in the public policy making process (donors, political parties, civil society). In the past, the formulation of policies was a reflection of the central authority's will. Nowadays, governments are confronted with more resistance when adopting reforms. This paper laborates a model that describes the policy process in African coun...

  19. 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.

  20. « Quantification des politiques versus Démocratisation de la mesure : la gestion publique par les indicateurs à l’épreuve de la participation. les indicateurs sont-ils solubles dans la participation ?

    OpenAIRE

    Fallon, Catherine

    2014-01-01

    L'évaluation des politiques publiques contribue à la fois à l’efficacité de l'action publique et à sa légitimation, en déployant une double logique pour renforcer l’intelligibilité et l’acceptabilité de la gestion publique. Cette démarche recourt de plus en plus souvent à des indicateurs de performances, sans questionner le caractère contingent et construit de leur émergence et le sacrifice de la complexité sociale qu'ils induisent. Une double dynamique est perceptible depuis quelques ann...

  1. 7 CFR 3052.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-01-01

    ... audited as a major program using the risk-based audit approach described in § 3052.520 and, if not, the... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND...

  2. 12 CFR 9.9 - Audit of fiduciary activities.

    Science.gov (United States)

    2010-01-01

    ... commensurate with the nature and risk of that activity. Thus, certain fiduciary activities may receive audits... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Audit of fiduciary activities. 9.9 Section 9.9... NATIONAL BANKS Regulations § 9.9 Audit of fiduciary activities. (a) Annual audit. At least once during...

  3. 29 CFR 99.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... audited as a major program using the risk-based audit approach described in § 99.520 and, if not, the... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT...

  4. 38 CFR 41.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... using the risk-based audit approach described in § 41.520 and, if not, the estimated incremental cost... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Relation to other audit... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.215 Relation...

  5. Tests of control in the Audit Risk Model : Effective? Efficient?

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans)

    2004-01-01

    Lately, the Audit Risk Model has been subject to criticism. To gauge its validity, this paper confronts the Audit Risk Model as incorporated in International Standard on Auditing No. 400, with the real life situations faced by auditors in auditing financial statements. This confrontation exposes ser

  6. 24 CFR 965.302 - Requirements for energy audits.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Requirements for energy audits. 965... URBAN DEVELOPMENT PHA-OWNED OR LEASED PROJECTS-GENERAL PROVISIONS Energy Audits and Energy Conservation Measures § 965.302 Requirements for energy audits. All PHAs shall complete an energy audit for each...

  7. 32 CFR 33.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or local... financial statements. (c) Auditor selection. In arranging for audit services, § 33.36 shall be...

  8. 45 CFR 92.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible... auditing standards covering financial audits. (b) Subgrantees. State or local governments, as those terms... 45 Public Welfare 1 2010-10-01 2010-10-01 false Non-Federal audit. 92.26 Section 92.26...

  9. 38 CFR 43.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are... government auditing standards covering financial audits. (b) Subgrantees. State or local governments, as... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Non-Federal audit....

  10. 40 CFR 31.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are... government auditing standards covering financial audits. (b) Subgrantees. State or local governments, as... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Non-Federal audit. 31.26 Section...

  11. Design and evaluation of a regional perinatal audit

    NARCIS (Netherlands)

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

    2008-01-01

    Objective: To describe the experiences of a regional audit of perinatal deaths, including the experiences of the audit members, to discuss similarities and differences with other, existing perinatal audits and to summarize the implications for future implementation. Study design: Perinatal audit wit

  12. 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

  13. Audit of Orthopaedic Surgical Documentation

    Directory of Open Access Journals (Sweden)

    Fionn Coughlan

    2015-01-01

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

  14. Narcissism in Iranian auditing profession

    Directory of Open Access Journals (Sweden)

    Mahsa Javanmard

    2013-05-01

    Full Text Available This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors’ groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.

  15. Energy Audit: A Case Study

    Directory of Open Access Journals (Sweden)

    Sanjay Kumar

    2013-06-01

    Full Text Available This India is the Fifth largest producer of Electricalenergy in the world. Despite such achievements the gapbetween demand and supply of electrical energy is increasingevery year and power sector is highly capital – intensive. Thusthe deficit in installed capacity was nearly 10000MWper year.So the gap between demand and supply is continuouslyincreasing day by day. An energy audit is a study of a plant orfacility to determine how and where energy is used and toidentify methods for energy savings. The opportunities lie inthe use of existing renewable energy technologies, greaterefforts at energy efficiency and the dissemination of thesetechnologies and options. This thesis provides an overview of ageneral energy conservation measures (ECMs that can becommonly recommended for NIT Hamirpur. It should be notedthat the Energy auidut presented in this paper does not pretendto be exhaustive nor comprehensive. It provides merely toindicate some of the options that energy auditor can considerwhen performing an analysis of this institute. Energyconservation and exploration of new energy avenues are thewell accepted solution to fulfil the demand in future. The totalcost of energy plays a vital role in determining the product costof a commodity. Therefore the identification of potential energysavings and implementation for a given institutional facility isunimportant to ensure its competitive advantage over otherinstitute. This paper work presents such energy saving methodsin a methodological approach, experienced during a detailedenergy audit of NIT Hamirpur.

  16. Continuous audit: implementasi dan pengendalian berbasis teknologi informasi dalam menjalankan fungsi audit yang lebih efektif dan efisien

    Directory of Open Access Journals (Sweden)

    Siti Elda Hiererra

    2014-12-01

    Full Text Available The change of Business process has shifted the traditional resources into electronics format . This requires the creation of new audit procedures for the audit because of the adjustment between the information resources of the company to the audit function carried out by the company . The main objective of financial auditing and generally accepted auditing standards (GAAP do not change because all or part of the client archieve records in an electronic format . However, the audit procedures may change when the bulk of the information is in electronic format that requires the auditor to use Continuous Auditing ( CA ( Halim , 2004 . This caused a furore between Continuous Audit and Traditional Audit which is still commonly used by many auditors in the various companies. Information Technology ( IT continues to transform how organizations function , communicate and do business with customers , partners and agents . Directors , audit committee , management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit ( Audit Leveraging Technology to develop a thorough understanding of how they control the company's processes and internal controls . Auditors audit process requires an understanding of the future and Continuous Auditing techniques , such as using software and applications that provide models of pattern recognition to identify risks and find possible pre-mature fraud . Continuous Auditing also enables the auditors perform an audit function on an ongoing basis or real -time , rapid reporting of audit results , do not use paper ( paperless , and oversight of the audit object continuously ( Continuous Monitoring and analysis of data collected terhadapat so as to detect the risk ( risk Control and fraud that may be incurred by the company due to the change in business process or related matters magement company SOPs and performance . Impact on the internal audit process and methodology by using

  17. 41 CFR 102-118.440 - What are the postpayment audit responsibilities and roles of the GSA Audit Division?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What are the postpayment audit responsibilities and roles of the GSA Audit Division? 102-118.440 Section 102-118.440 Public... § 102-118.440 What are the postpayment audit responsibilities and roles of the GSA Audit Division?...

  18. Practice-audit-publish: A practice reflection.

    Science.gov (United States)

    Ferrari, Robert

    2016-12-01

    Practice audits are useful opportunities to improve practice efficiency and effectiveness, reduce clinical errors, demonstrate quality care to stakeholders, promote high standards of practice, lower the risk of liability, and foster practice change. However, a benefit that is usually overlooked is the possibility of publication of the results of a practice audit. Publication (research) has a number of benefits for the clinician, including skill development as a scholar, communicator, professional, and collaborator. A practice audit is beneficial to an individual physician; furthermore, publication of the audit results could be beneficial for many others such as health care providers, patients, and other stakeholders in a health care system. The problem is that practice audits often begin without a clear plan. The important steps in planning and carrying out a practice audit can be captured by thinking about how a research publication evolves. Thus, a good researcher is a good practice auditor. This paper reviews the author's experience and provides examples and directions of the process of practice-audit-publish.

  19. USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS

    Directory of Open Access Journals (Sweden)

    Popa Adriana Florina

    2013-07-01

    Our research suggests that DSM can provide useful information in detecting risk areas in significant classes of transactions identified in a risk based audit and we recommend using DSM matrix in the planning phase of the audit in order to avoid redundancies in the audit execution phase. This is important considering that the European Commission recommends in the Green Paper for Audit to improve the quality of audits following the setbacks to the profession caused by the financial crisis.

  20. Audit Risk Assessment in the Light of Current European Regulations

    OpenAIRE

    Ciprian-Costel Munteanu

    2015-01-01

    Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of ...

  1. A re-audit of the management of gonorrhoea.

    Science.gov (United States)

    Ekanayaka, Ratna; Challenor, Rachel

    2016-08-01

    A re-audit of the management of gonorrhoea was undertaken in 2014. Six out of nine auditable outcomes were met in the second audit (2014) compared with three out of eight in the first audit (2012). The new measures that were introduced following the original audit may have helped to improve outcomes. However, electronic patient records were introduced in December 2012. Documentation was much improved with the use of patient record templates and this has contributed considerably to the improved outcomes.

  2. Islamic Work Ethics and Audit Opinions: Audit Professionalism and Dysfunctional

    Directory of Open Access Journals (Sweden)

    Tulus Suryanto

    2016-02-01

    Full Text Available This study examines the relationship between Islamic work ethics and auditors' opinion, focusing on the aspects of audit professionalism and dysfunctional behavior  as intervening  variables. The research involved in Internal Auditors working of Islamic Banking industry in Sumatra Island. A questionnaire was used for data collection. The study represents the empirical test employing census sampling. The data collected were analysed using Amos.  The results of the study confirmed the three hypotheses examined: there is a positive corelation between Islamic work ethics and auditors' opinions; auditors’ professionalism is an intervening variable of the correlation between Islamic work ethics and auditors’ opinions and dysfunctional behavior is a negative intervening variable of the correlation between Islamic Work Ethics and auditors' opinionsDOI: 10.15408/aiq.v8i1.1864

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

    Science.gov (United States)

    Lauri, Handolin; Olli, Kiviluoto

    2008-05-01

    The European Union Forces Operation République Démocratique du Congo in the Democratic Republic of the Congo in 2006 was the first operation planned and conducted solely by the European Union Forces. The Finnish forward surgical team (FST) was deployed for 4 months in Kinshasa, the capital of the Democratic Republic of the Congo. Because of the peacekeeping nature of the operation, the surgical workload was light and the total number of patients treated by the FST was 12. However, there is an obvious need to establish similar surgical assets in future operations. The lessons and experiences regarding the variables in the composition of the FST (mobility, surgical ability, staffing, patient care, physical stability, environmental adaptation, and independence) are discussed in the present article. The major future challenges are to resource the FST units optimally to remain light and easily deployable and to maintain the effectiveness of the unit during nonclinical periods.

  4. La citoyenneté scientifique contre l’économie marchande du savoir. Un enjeu d’éthique publique

    OpenAIRE

    Piron, Florence

    2011-01-01

    L’économie du savoir, adoptée dans les politiques scientifiques publiques du Québec et du Canada, propose une science orientée vers la rentabilité et l’innovation commercialisable. Aucun débat public ne permet de savoir si ce virage vers la nouvelle science correspond aux valeurs et positions de la société québécoise, ni de s’interroger sur les risques de nuisance au bien commun et de violation de l’intégrité scientifique que pourrait entraîner cette proximité entre science et commerce. Ce te...

  5. La république en Grande-Bretagne aujourd’hui : une idée anglaise

    Directory of Open Access Journals (Sweden)

    Antoine MIOCHE

    2003-10-01

    Full Text Available Il peut paraître y avoir un paradoxe à parler de république aujourd’hui en Grande-Bretagne en ceci que seule ou presque la Grande-Bretagne, de ce qui fut le vaste Empire britannique, est demeurée une monarchie. Des États-Unis à la Rhodésie, en passant par l’Inde et l’Irlande (à l’exception importante du nord de l’île, les anciens territoires britanniques ont opté majoritairement pour un régime parlementaire non monarchique, l’Australie, le Canada et la Nouvelle-Zélande étant d’intéressantes ...

  6. Audit of psychosocial risk management systems

    DEFF Research Database (Denmark)

    2014-01-01

    organizations on how to manage risks. Internal and external audits of compliance with the standard are key elements. Auditors should be competent to carry out the task and be familiar with risks of the areas they are auditing. The competences and practice of internal auditors have been studied...... in two Danish municipalities. The results show that auditors have a varied background and a limited knowledge about psychosocial risks. They have difficulties in carrying out audits and the results are mainly influenced by personal preferences....

  7. ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Sorin Costel Chiru

    2007-05-01

    Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

  8. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

    Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.

  9. What did audit achieve? Lessons from preliminary evaluation of a year's medical audit.

    OpenAIRE

    Gabbay, J; McNicol, M C; Spiby, J; Davies, S C; Layton, A J

    1990-01-01

    OBJECTIVE--To evaluate the experience of a year's audit of care of medical inpatients. DESIGN--Audit of physicians by monthly review of two randomly selected sets of patients' notes by 12 reviewers using a detailed questionnaire dedicated to standards of medical records and to clinical management. Data were entered into a database and summary statistics presented quarterly at audit meetings. Assessment by improvement in questionnaire scores and by interviewing physicians. SETTING--1 District ...

  10. Quality Control Review of Air Force Audit Agency’s Special Access Program Audits

    Science.gov (United States)

    2014-12-09

    22350-1500 December 9, 2014 MEMORANDUM FOR AUDITOR GENERAL, DEPARTMENT OF THE AIR FORCE SUBJECT: Quality Control Review of Air Force Audit Agency’s...appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the...in all matters relating to the audit work, the audit organization and the individual auditor whether government or public must be independent. AFAA

  11. Phase II Audit Report - Energy & Water Audits of LLNL Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Horst, B I; Jacobs, P C; Pierce, S M

    2005-08-03

    This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos

  12. Traitement des séquelles de brûlures de la main dans les pays à ressources limitées ; notre expérience en république démocratique du Congo

    Science.gov (United States)

    Kibadi, K.; Moutet, F.

    2015-01-01

    Summary Les séquelles de brûlures de la main sont encore fréquentes dans les pays à ressources limitées. Trente-deux patients, représentant 38 mains, ont été admis et traités, entre le 1er décembre 2010 et le 1er mai 2014 aux Cliniques Universitaires de Kinshasa en République Démocratique du Congo (RDC). nous avons observé 22 patients (69 %) dans le groupe de jeunes (patients âgés de moins de 18 ans), et 10 patients (31 %) chez les adultes (18 à 59 ans). Aucun patient dans le groupe de seniors (60 ans et plus) n’a été observé. Dans le groupe de jeunes, la tranche d’âge de 1 à 5 ans a été la plus atteinte avec 13 malades (40 %). l’accident à la maison était le plus fréquent (72 %). le mécanisme de la brûlure était le plus souvent thermique par flammes (51 %) ou par liquide chaud (34 %). les rétractions et brides sont les lésions le plus observées (84 %). la rétraction dorsale globale « main en griffe» est observée chez 40 % de patients traités, associée à des cicatrices hypertrophiques et chéloïdiennes dans 84 % de cas. Chez les 32 mains traitées chirurgicalement, des excision-greffes ont été réalisées dans 43,7 %, des lambeaux locaux dans 43,7 % et des lambeaux à distance dans 12,5 % de cas. A la sortie de l’hôpital, 84 % de « bons » résultats ont été observés. le suivi a été de 18 mois. le traitement des séquelles de brûlures de la main est possible dans ces pays, exemple de la rDC. Mais les défis à surmonter dans ces pays sont nombreux : la faible accessibilité aux techniques actuelles de la chirurgie plastique, la prise en charge initiale inadéquate des brûlures, la pauvreté. PMID:26668560

  13. Persistance des épidémies de konzo à Kahemba, République Démocratique du Congo: aspects phénoménologiques et socio-économiques

    Science.gov (United States)

    E-Andjafono, Daniel Okitundu Luwa; Makila-Mabe, Guy Bumoko; Ayanne, Marie-Thérèse Sombo Safi; Kikandau, Jackin Kambale; Mashukano, Nicole; Kayembe, Théodore Kazadi; Ngoyi, Dieudonné Mumba; Boivin, Michael Joseph; Tamfum-Muyembe, Jean-Jacques; Mayambu, Jean-Pierre Banea; Tshala-Katumbay, Désiré

    2014-01-01

    Introduction Identifier les facteurs déterminant la persistance du konzo à Kahemba en République Démocratique du Congo. Méthodes Une enquête transversale a été réalisée à Kahemba en 2011 auprès des ménages de 123 enfants avec konzo (critères OMS) et de 87 enfants sans konzo. La récolte des données s'est faite par interviews, enquête socio-économique par le questionnaire HOME; observation, mesures anthropométriques et examen clinique; mesure du taux de cyanure (CN) dans la farine de manioc et thiocyanate (SCN) urinaire; et analyses sérologiques pour exclure les infections rétrovirales HTLV-I/II et HIV-I/II. L'analyse statistique a été faite par ANOVA, test de Chi-carré, et Kruskall-Wallis au seuil de signification de 0.05. Résultats La survenue et la sévérité du konzo étaient associées à la pauvreté des ménages (p sorcellerie. Conclusion L'intoxication chronique au manioc amer, la malnutrition, ainsi que les croyances superstitieuses favorisent la persistance du konzo à Kahemba. La pauvreté porte le risque d'apparition et de gravité du konzo. Les épidémies de Kahemba dévoilent le risque transgénérationel associé au konzo. L'antécédent de konzo dans la famille élargie constituait un facteur de risque pour la survenue de la maladie (OR= 1,92; p = 0,042). Le taux moyen (±ET) de cyanure dans la farine de manioc était de 92,2 (± 56,2) ppm pour les ménages testés. Les taux moyens (±ET) de SCN urinaire étaient respectivement de 520,4 ± 355,7vs. 382,5± 226,3. PMID:25419339

  14. INTERNAL AUDIT COMPARATIVE ANALYSIS - MANAGEMENT CONTROL CONCEPTS

    Directory of Open Access Journals (Sweden)

    MIHAI-DOREL JURCHESCU

    2010-01-01

    Full Text Available Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and recommend to establish an internal controlling system as well as an internal audit structure under the coordination of the manager as being the only ways cap able to respond to current risks faced by public entities. Internal Audit, along its evolution - characterized by complex dynamics and adaptability - created confusion regarding the concept of control. The research presented in this paper is based on works published to date regarding the conceptual boundaries of this notion.

  15. Developing a Forensic Continuous Audit Model

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2011-06-01

    Full Text Available Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

  16. Evaluating Internal Communication: The ICA Communication Audit.

    Science.gov (United States)

    Goldhaber, Gerald M.

    1978-01-01

    The ICA Communication Audit is described in detail as an effective measurement procedure that can help an academic institution to evaluate its internal communication system. Tools, computer programs, analysis, and feedback procedures are described and illustrated. (JMF)

  17. Notification: Purchase Card and Convenience Check Audit

    Science.gov (United States)

    Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.

  18. Part C and Part D - Program Audits

    Data.gov (United States)

    U.S. Department of Health & Human Services — The purpose of this Web page is to increase transparency related to the Medicare Advantage and Prescription Drug Plan program audits, and other various types of...

  19. National stroke audit: a tool for change?

    OpenAIRE

    2001-01-01

    Objectives—To describe the standards of care for stroke patients in England, Wales and Northern Ireland and to determine the power of national audit, coupled with an active dissemination strategy to effect change.

  20. Understanding contract audits: an experimental approach

    NARCIS (Netherlands)

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

    2009-01-01

    Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows

  1. Understanding contract audits: an experimental approach

    NARCIS (Netherlands)

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

    2011-01-01

    Contract audits aimed at reducing information asymmetry and transaction costs are frequently used in imperfect markets such as defense procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows

  2. Auditing and GRC automation in SAP

    CERN Document Server

    Chuprunov, Maxim

    2013-01-01

    Going beyond current literature, this book extends internal controls to efficiency and profitability. Offers an audit guide for an SAP ERP system, covers risks and control descriptions, and shows how to automate compliance management based on SAP GRC.

  3. 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 Administration DEPARTMENT OF JUSTICE BUREAU OF JUSTICE ASSISTANCE GRANT PROGRAMS Criminal Justice Block Grants... Justice Programs....

  4. A SEMIOLOGIC APPROACH TO AUDIT EXPECTATIONS GAP

    Directory of Open Access Journals (Sweden)

    Ciolpan Daniela

    2009-05-01

    Full Text Available Audit expectations gap (AEG is one of the most debated phenomena animating the international scientific research scene. The volume of papers focused on defining the AEG concept, examining its determinants, implications, and mechanisms to minimize the gap

  5. Drivers of the Cost of Spreadsheet Audit

    CERN Document Server

    Colver, David

    2011-01-01

    A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of the spreadsheets concerned.

  6. 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

  7. THE RISKS IN THE AUDIT ACTIVITY

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2011-01-01

    Full Text Available Following the bankruptcy of large firms (Enron, Parmalat, WorldCom due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed analysis of risks that may arise in financial audit of how risk assessment and the factors involved in their estimation.

  8. Introducing clinical audit into veterinary practice.

    OpenAIRE

    2006-01-01

    This project has been designed to increase our understanding of the clinical audit process, as it applies to veterinary practice in the UK, and to facilitate its introduction in a manner that brings maximum benefit to all stakeholders. It examines the medical scenario to define the process and glean any relevant information. It then takes the form of an action research project that examines in depth the introduction of the audit process into a small animal practice in outer NW London, in...

  9. A National Framework for Energy Audit Ordinances

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, Cody; Costa, Marc; Long, Nicholas; Antonoff, Jayson

    2016-08-26

    A handful of U.S. cities have begun to incorporate energy audits into their building energy performance policies. Cities are beginning to recognize an opportunity to use several information tools to bring to real estate markets both motivation to improve efficiency and actionable pointers on how to improve. Care is necessary to combine such tools as operational ratings, energy audits, asset ratings, and building retro-commissioning in an effective policy regime that maximizes market impact. In this paper, the authors focus on energy audits and consider both the needs of the policies' implementers in local governments and the emerging standards and federal tools to improve data collection and practitioner engagement. Over the past two years, we have compared several related data formats such as New York City's existing audit reporting spreadsheet, ASHRAE guidance on building energy auditing, and the DOE Building Energy Asset Score, to identify a possible set of required and optional fields for energy audit reporting programs. Doing so revealed tensions between the ease of data collection and the value of more detailed information, which had implications for the effort and qualifications needed to complete the energy audit. The resulting list of data fields is now feeding back into the regulatory process in several cities currently working on implementing or developing audit policies. Using complementary policies and standardized tools for data transmission, the next generation of policies and programs will be tailored to local building stock and can more effectively target improvement opportunities through each building's life.

  10. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

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

  11. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

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

  12. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

    This goal of this project was to develop cyber security audit and attack detection tools for industrial control systems (ICS). Digital Bond developed and released a tool named Bandolier that audits ICS components commonly used in the energy sector against an optimal security configuration. The Portaledge Project developed a capability for the PI Historian, the most widely used Historian in the energy sector, to aggregate security events and detect cyber attacks.

  13. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

    Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

  14. What if the audit commission visited you?

    Science.gov (United States)

    Searle, E S

    2000-07-01

    Readers will be familiar with high profile media items, like the Audit Commission investigating national public institutions, and publicising rigorous critiques of their 'value for money'. Family planning (FP) services may be interested to learn that the Audit Commission also perform 'district audits' (nothing to do with 'clinical audit') and that these can analyse broader concerns to do with quality of patient care and acceptability of services, not just efficiency. 'Out of the blue' our service was the focus of such a district audit conducted over just 3 weeks. We were asked what areas, apart from 'value for money', we would like investigated. We were keen to measure if our efforts of collaboration with Primary Care and other agencies had been effective. We learned that there is a national system (DATIS) to compare each FP service's expenditure per thousand patients. We also learned that being the subject of such an investigation need not be a threatening experience, and can be an opportunity to review quality of care and demonstrate our cost effectiveness. This account is the report of the district audit team of our service and our attempts at collaboration.

  15. Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur

    Directory of Open Access Journals (Sweden)

    Theresia Woro Damayanti

    2009-01-01

    Full Text Available Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.

  16. Forensic accounting in the fraud auditing case

    Directory of Open Access Journals (Sweden)

    Nataša Simeunović

    2016-11-01

    Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

  17. 77 FR 38679 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-06-28

    ... following topics: General Financial Management Financial Statement Audit Unfunded Environmental Liability (Financial Statement Audit) Information Technology (Financial Statement Audit) Financial Systems Financial... SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting...

  18. Effets des Chocs de Produits de Base sur la Mobilisation des Recettes Publiques dans les Pays d'Afrique Sub-saharienne

    OpenAIRE

    DIARRA, Souleymane

    2012-01-01

    Les chocs de produits de base ont fait l’objet de nombreuses études scientifiques. Les analyses se sont plutôt concentrées sur l’effet des chocs sur : la croissance économique, les dépenses publiques, le niveau de la pauvreté des ménages, etc. Cet article donne une autre dimension à l’analyse de l’effet des chocs en s’intéressant à la mobilisation des recettes publiques dans les pays d’Afrique sub-saharienne. Nous avons d’abord identifié et créé des variables muettes «booms» et «busts». Le te...

  19. THE SAMPLING PROCESS IN THE FINANCIAL AUDIT .TECHNICAL PRACTICE APPROACH

    Directory of Open Access Journals (Sweden)

    GRIGORE MARIAN

    2014-07-01

    Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES

  20. THE SAMPLING PROCESS IN THE FINANCIAL AUDIT .TECHNICAL PRACTICE APPROACH

    Directory of Open Access Journals (Sweden)

    Cardos Vasile-Daniel

    2014-12-01

    Audit sampling” (sampling assumes appliancing audit procedures for less than 100% of the elements within an account or a trasaction class balance, such that all the samples will be selected. This will allow the auditor to obtain and to evaluate the audit evidence on some features for the selected elements, in purpose to assist or to express a conclusion regardind the population within the sample was extracted. The sampling in audit can use both a statistical or a non-statistical approach. (THE AUDIT INTERNATIONAl STANDARD 530 –THE SAMPLING IN AUDIT AND OTHER SELECTIVE TESTING PROCEDURES

  1. The use of business risk audit perspectives by non-big 4 audit firms

    NARCIS (Netherlands)

    Buuren, van J.P.; Koch, C.K.; Nieuw Amerongen, van C.M. (Niels); Wright, A.M.

    2014-01-01

    This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate

  2. Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

    Science.gov (United States)

    Office of Inspector General (ED), Washington, DC.

    All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

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

    Directory of Open Access Journals (Sweden)

    T.M. Omelianchuk

    2015-06-01

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

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

    Science.gov (United States)

    Rinehart, Robert E.

    2016-01-01

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

  5. The Dutch Perinatal Audit Project : a feasibility study for nationwide perinatal audit in the Netherlands

    NARCIS (Netherlands)

    De Reu, Paul; Van Diem, Mariet; Eskes, Martine; Oosterbaan, Herman; Smits, Luc; Merkus, Hans; Nijhuis, Jan

    2009-01-01

    Objective. To investigate the feasibility of nationwide perinatal mortality audits in the Netherlands. Study design. Over a one-year period, data for all cases of perinatal mortality were collected. Six perinatal audit panels of professionals within perinatal care investigated and classified causes

  6. Phase II Audit Report - Energy & Water Audits of LLNL Facilities

    Energy Technology Data Exchange (ETDEWEB)

    Horst, B I; Jacobs, P C; Pierce, S M

    2005-08-03

    This report describes Phase II of a project conducted for the Mechanical Utilities Division (UTel), Energy Management Program at Lawrence Livermore National Laboratory (LLNL) by Architectural Energy Corporation (AEC). The overall project covers energy efficiency and water conservation auditing services for 215 modular and prefabricated buildings at LLNL. The primary goal of this project is to demonstrate compliance with DOE Order 430.2A, Contractor Requirements Document section 2.d (2) Document, to demonstrate annual progress of at least 10 percent toward completing energy and water audits of all facilities. Although this project covers numerous buildings, they are all similar in design and use. The approach employed for completing audits for these facilities involves a ''model-similar building'' approach. In the model-similar building approach, similarities between groups of buildings are established and quantified. A model (or test case) building is selected and analyzed for each model-similar group using a detailed DOE-2 simulation. The results are extended to the group of similar buildings based on careful application of quantified similarities, or ''extension measures''. This approach leverages the relatively minor effort required to evaluate one building in some detail to a much larger population of similar buildings. The facility wide energy savings potential was calculated for a select set of measures that have reasonable payback based on the detailed building analysis and are otherwise desirable to the LLNL facilities staff. The selected measures are: (1) HVAC Tune-up. This is considered to be a ''core measure'', based on the energy savings opportunity and the impact on thermal comfort. All HVAC units in the study are assumed to be tuned up under this measure. See the Appendix for a detailed calculation by building and HVAC unit. (2) HVAC system scheduling. This is also considered to be a &apos

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

    DEFF Research Database (Denmark)

    Holm, Claus

    2016-01-01

    provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator......-determined condition of non-independence. The cap is applied as a treatment effect on the ex ante relationship between audit fees and non-audit fees. In a sample with 3,238 observations, Denmark is compared with Finland, Germany, Sweden and the UK in order to determine whether the new measure will have different...... countries. Denmark is singled out as having particular dependency issues which are not sufficiently recognized in the minimum implementation rationale applied by the national legislators. Originality/value: This study establishes that the measures in the new audit reform likely will have some effect in most...

  8. GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Dobre Cornelia

    2012-07-01

    Full Text Available Overall progress recorded in contemporary society, has increased at the same time the aspirations and expectations of the population, marked by phenomena which are based on the financial policy of the Executive. Of course, for the legislature to know the financial activity carried out by the Executive Board, in each State was established a Supreme Audit Institution (SAI, whose independence is guaranteed by the Constitution, as it is in Germany, or by law, as is the case of the United Kingdom. The variety of powers of supreme audit, is the result of various economic areas, each demonstrations through specific activities and suitable approaches to organizational cultures, which gives them their distinct identities. The work is conducted under the public responsibility with an emphasis on developing and improving continuously audit methodologies to present best practices. The two supreme institutions operate according to an annual plan of action which includes financial audit or regularity and performance auditing actions, and additional Federal Court of Audit of Germany practice preventive control institutions contained in its area of activity. By tradition, the role of supreme consists of the evaluation as regards the legality and regularity of financial management and accounting, but since the 80's but it was noticeable trend internationally to audit performance or "value for money" (United Kingdom, since the latter refers to the essence of the problem and is the final attainment of the envisaged at the time of allocation of resources. The topic researched is distinguished by originality, marked being the fact that a area so important as that of external public audit is least known works, and I wish to point out the vacuum bibliographic Supreme Audit Institutions experience in the international arena and beyond. Research methodology consists in the evaluation of resources in the area, using foreign literature. For the study of the subject of

  9. 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.

  10. The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs

    Institute of Scientific and Technical Information of China (English)

    Ziye Zhao; Bin Zhang

    2008-01-01

    This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit quality when the evaluation of audit quality is costly. The adoption of asset impairment recognition in China has brought about a considerable impact on financial reporting of Chinese listing companies in recent years. This new accounting practice provided a special environment, which was subjected to less endogeneity problems than usual, to test the relationship between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value and firm characteristics are empirically related to write-downs, reflected in the four dimensions return relevance, price relevance, persistence and determinant. Using these four dimensions, we investigated whether audit business scale advantage(ABSA) affect audit quality of asset write-downs. We contribute to the literature with the following findings. First, auditors’ business scale is positively related to return relevance of write-downs. Second, auditors with ABSA not only enhance the relevance between impairments and economic variables but also weaken the relation between impairments and managerial variables; however, the results appear in only a few of the firm-specific variables. Third, results are mixed when we test the ABSA effect on price-relevance and persistence dimensions. Fourth, the ABSA effect is stronger when the complexity of asset write-downs requires some inside information to comprehend the nature of action. Adding to the main finding, we also found the ABSA effect became weaker when we proxy ABSA with raw data of companies’ business scale instead of the top five auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write-downs, although with weak evidence. Our results also indicated rational auditor choice based on quality of service in China’s audit market. We identified some unique

  11. Spiroketal formation and modification in avermectin biosynthesis involves a dual activity of AveC.

    Science.gov (United States)

    Sun, Peng; Zhao, Qunfei; Yu, Futao; Zhang, Hua; Wu, Zhuhua; Wang, Yinyan; Wang, Yan; Zhang, Qinglin; Liu, Wen

    2013-01-30

    Avermectins (AVEs), which are widely used for the treatment of agricultural parasitic diseases, belong to a family of 6,6-spiroketal moiety-containing, macrolide natural products. AVE biosynthesis is known to employ a type I polyketide synthase (PKS) system to assemble the molecular skeleton for further functionalization. It remains unknown how and when spiroketal formation proceeds, particularly regarding the role of AveC, a unique protein in the pathway that shares no sequence homology to any enzyme of known function. Here, we report the unprecedented, dual function of AveC by correlating its activity with spiroketal formation and modification during the AVE biosynthetic process. The findings in this study were supported by characterizing extremely unstable intermediates, products and their spontaneous derivative products from the simplified chemical profile and by comparative analysis of in vitro biotransformations and in vivo complementations mediated by AveC and MeiC (the counterpart in biosynthesizing the naturally occurring, AVE-like meilingmycins). AveC catalyzes the stereospecific spiroketalization of a dihydroxy-ketone polyketide intermediate and the optional dehydration to determine the regiospecific saturation characteristics of spiroketal diversity. These reactions take place between the closures of the hexene ring and 16-membered macrolide and the formation of the hexahydrobenzofuran unit. MeiC can replace the spirocyclase activity of AveC, but it lacks the independent dehydratase activity. Elucidation of the generality and specificity of AveC-type proteins allows for the rationalization of previously published results that were not completely understood, suggesting that enzyme-mediated spiroketal formation was initially underestimated, but is, in fact, widespread in nature for the control of stereoselectivity.

  12. Therapeutic Audit Of Dermatological Prescriptions

    Directory of Open Access Journals (Sweden)

    Thawani V.R

    1995-01-01

    Full Text Available Dermatological prescribing trends in outdoor patients attending Dermatology Clinic of Govt. Medical College Hospital, Nagpur were studied. In all 190 prescriptions were audited to find number of drugs per prescription, use of generic/brand names, dosage forms, frequency, duration of treatment, dose and categorywise drug consumption. The age and sex distributions of patients and disease distribution were also studied. Polypharmacy was found to be widely prevalent. More drugs were prescribed by brand names than generic. Dosage form, frequency and duration were mentioned in most of the prescriptions; however, doses of the drugs were not, in majority. The major drugs in the prescriptions were antihistaminics followed by antimicrobials , steroids and vitamins. Not much difference was found in sexes attending the Clinic. There were more female patients of acne vulgaris, disseminated lupus erythematosus and Hansen’s disease. More males suffered from scables and tinea infections. There were 4 patients who were prescribed drugs without diagnosis. Except in some cases, the prescribing was relational.

  13. Effets économiques de l’aide publique au développement en suisse

    Directory of Open Access Journals (Sweden)

    Gilles Carbonnier

    2012-11-01

    Full Text Available Cette étude porte sur les effets des dépenses d’aide publique au développement (APD sur l’économie suisse. Elle examine les apports générés par les dépenses d’APD sur le produit intérieur brut (PIB et sur l’emploi en Suisse pour l’année 2010. Il s’agit de la cinquième étude du genre, après celles de 1994, 1998, 2002 et 2006. Ce rapport présente les résultats de manière détaillée. Un résumé synthétique a été publié séparément sur les sites Internet de la DDC1 et du SECO2 en février 2012.L’approche méthodologique consiste à évaluer les retombées économiques induites par les achats de biens et services ainsi que par les salaires versés au titre de l’APD. Dans une première étape, l’étude calcule l’incidence de l’APD sur la demande globale3 en Suisse. Ensuite, elle évalue l’effet multiplicateur de cette hausse initiale de la demande sur le produit intérieur brut (PIB suisse, ce qui permet finalement d’estimer l’impact en termes d’emplois, en fonction de la productivité moyenne du travail en Suisse. Les résultats de cette étude démontrent à nouveau que les dépenses d’APD génèrent des effets clairement positifs pour l’économie suisse. Pour l’année 2010 :- en conservant les mêmes hypothèses de calcul que pour les études précédentes, le volume total de l’APD, de 2,4 milliards de CHF suisses, a généré un apport de revenus de 3,6 milliards de CHF. Autrement dit, chaque CHF d’aide a généré, en moyenne, des retombées de 1,55 CHF sur le PIB suisse. Sur la base de la productivité moyenne du travail en Suisse, les retombées sur le marché du travail sont estimées à 25 000 emplois à plein temps ;- en révisant certaines hypothèses de calcul pour refléter l’évolution de la composition de l’APD et afin d’éviter tout risque de surévaluer les résultats, les retombées par CHF d’APD sur le PIB se montent à 1,29 CHF en moyenne, et l

  14. Internal Auditing in Federal, State, and Local Governments (Part II).

    Science.gov (United States)

    Knight, Susan; Wilson, Guy

    1981-01-01

    This second part of an annotated bibliography of reports, books, and journal articles concerned with internal auditing in government contexts reviews the available literature for an understanding of the types of internal audit, methods and practices, and other facets. (FM)

  15. The reform of accounting standards and audit pricing

    Institute of Scientific and Technical Information of China (English)

    Kai Zhu; Hong Sun

    2012-01-01

    This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that(1) the implementation of the new IFRS-based Chinese Accounting Standards(CASs) has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees,and(2) the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  16. Evaluating the Communication Satisfaction Questionnaire as a Communication Audit Tool

    NARCIS (Netherlands)

    Zwijze-Koning, Karen; Jong, de Menno

    2007-01-01

    Despite the number of publications about auditing organizational communication, scholars have paid little attention to the reliability and validity of individual audit techniques. This study examines the merits and restrictions of the Communication Satisfaction Questionnaire (CSQ) by comparing CSQ r

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

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

  18. The Importance of Internal Audit in Primary and Secondary Education

    OpenAIRE

    Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu

    2010-01-01

    In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.

  19. Investigation report on the audit of a number of issues

    Institute of Scientific and Technical Information of China (English)

    梁伟

    2015-01-01

    Audit guidelines for authorities to investigate the special audit" on August 1, 2001 implementation. In order to do a good job withthe special audit investigation, the special audit report prepared, the paper will try to write a special audit investigation report (thereport) to write data into analysis and editing the contents of the report, such as a two-step; and then discuss the two-step methodof writing; written methods to revealthe main problems and propose solutions.

  20. Banking Audit - Towards a Higher Degree of Harmonization

    OpenAIRE

    Adela Socol

    2016-01-01

    In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organ...

  1. Methods and Techniques of Quality Management for ICT Audit Processes

    Directory of Open Access Journals (Sweden)

    Marius Popa

    2011-09-01

    Full Text Available In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can be applied for audit processes in order to obtain a high level of quality for the audit recommendations.

  2. Price Differentials in the U.K. Audit Services Market

    OpenAIRE

    Song, Yue

    2009-01-01

    The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials within Big Four; audit fee differentials between different industries. The empirical results reveal that audit prices of Big Four differ from Non-Big Four accounting firms. The higher level of au...

  3. Beyond "audit" definition : a framework proposal for integrated management systems

    OpenAIRE

    Domingues, Pedro; Sampaio, Paulo; Arezes, P.

    2011-01-01

    Oxford dictionary online defines audit as a ‘systematic review or assessment of something’. This generic definition faces a new reality due to recent management changes focusing management systems integration in organizations. A more suitable definition is provided by management standards stating that an audit is a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled’. Managemen...

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

    Science.gov (United States)

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

    2013-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

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

  6. 21 CFR 1311.215 - Internal audit trail.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Internal audit trail. 1311.215 Section 1311.215... ORDERS AND PRESCRIPTIONS (Eff. 6-1-10) Electronic Prescriptions § 1311.215 Internal audit trail. (a) The... with audit trail functions. (6) For application service providers, attempted or successful...

  7. Audit Trail Management System in Community Health Care Information Network.

    Science.gov (United States)

    Nakamura, Naoki; Nakayama, Masaharu; Nakaya, Jun; Tominaga, Teiji; Suganuma, Takuo; Shiratori, Norio

    2015-01-01

    After the Great East Japan Earthquake we constructed a community health care information network system. Focusing on the authentication server and portal server capable of SAML&ID-WSF, we proposed an audit trail management system to look over audit events in a comprehensive manner. Through implementation and experimentation, we verified the effectiveness of our proposed audit trail management system.

  8. Risk-based audit selection of dairy farms

    NARCIS (Netherlands)

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

    2014-01-01

    Dairy farms are audited in the Netherlands on numerous process standards. Each farm is audited once every 2 years. Increasing demands for cost-effectiveness in farm audits can be met by introducing risk-based principles. This implies targeting subpopulations with a higher risk of poor process standa

  9. 25 CFR 225.26 - Auditing and accounting.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Auditing and accounting. 225.26 Section 225.26 Indians... SOLID MINERALS AGREEMENTS Minerals Agreements § 225.26 Auditing and accounting. The Secretary may... agreement. Procedures and standards used for accounting and auditing of minerals agreements will be...

  10. 29 CFR 4007.10 - Recordkeeping; audits; disclosure of information.

    Science.gov (United States)

    2010-07-01

    ... order to permit PBGC to determine the effectiveness of the system or process and the reliability of information produced by the system or process. (2) Deficiencies found on audit. If, upon audit, PBGC... 29 Labor 9 2010-07-01 2010-07-01 false Recordkeeping; audits; disclosure of information....

  11. A-110: Do We Need Another Audit Guide?

    Science.gov (United States)

    Spruill, Warren H.

    1982-01-01

    Implications for colleges and universities of a proposed new audit guide for Office of Management and the Budget (OMB) Circular A-110 are considered. The Department of Health and Human Services (HHS) is considering issuance of an audit guide that will outline procedures to be followed to comply with the audit requirement in Circular A-110. With…

  12. 75 FR 55635 - Restructuring of the Stationary Source Audit Program

    Science.gov (United States)

    2010-09-13

    ... methods because the current language in the test methods regarding audit samples is inconsistent from... Standards Body (VCSB) Standard Does Not Meet EPA's Needs Z. Gas Audit Samples Entry Point V. Judicial Review... language pertaining to audit samples. By adding language to the General Provisions of Parts 51, 60, 61...

  13. 77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-04-06

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit...

  14. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... financial management, including the financial reporting process, systems of internal controls, audit process... notice to announce the location, date, time, and agenda for the next meeting of the Audit and...

  15. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit...

  16. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process...

  17. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-11-09

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process...

  18. 47 CFR 54.717 - Audits of the Administrator.

    Science.gov (United States)

    2010-10-01

    ... report to the Office of Inspector General Audit Staff. (g) The Office of Inspector General shall review... General. The Administrator shall provide the independent auditor time to perform additional audit work... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audits of the Administrator. 54.717 Section...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees...

  20. 45 CFR 1157.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in...

  1. 12 CFR 715.5 - Audit of Federal Credit Unions.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit of Federal Credit Unions. 715.5 Section 715.5 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.5 Audit of Federal Credit Unions. (a) Total assets...

  2. 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 and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional...

  3. In the name of audit quality: quest for legitimacy

    DEFF Research Database (Denmark)

    Holm, Claus; Zaman, Mahbub

    Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...

  4. 38 CFR 41.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should... available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and...

  5. A Brief Background of the ICA (International Communication Association) Audit.

    Science.gov (United States)

    Krivonos, Paul D.

    This paper examines the International Communication Association (ICA) audit, the aim of which is to establish an integrated communication audit system and a multimethod approach to the auditing of the communication of an organization. Many of an organization's communication variables and concepts are examined so that strengths and weaknesses in…

  6. TECHNIQUE OF OPTIMAL AUDIT PLANNING FOR INFORMATION SECURITY MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    F. N. Shago

    2014-03-01

    Full Text Available Complication of information security management systems leads to the necessity of improving the scientific and methodological apparatus for these systems auditing. Planning is an important and determining part of information security management systems auditing. Efficiency of audit will be defined by the relation of the reached quality indicators to the spent resources. Thus, there is an important and urgent task of developing methods and techniques for optimization of the audit planning, making it possible to increase its effectiveness. The proposed technique gives the possibility to implement optimal distribution for planning time and material resources on audit stages on the basis of dynamics model for the ISMS quality. Special feature of the proposed approach is the usage of a priori data as well as a posteriori data for the initial audit planning, and also the plan adjustment after each audit event. This gives the possibility to optimize the usage of audit resources in accordance with the selected criteria. Application examples of the technique are given while planning audit information security management system of the organization. The result of computational experiment based on the proposed technique showed that the time (cost audit costs can be reduced by 10-15% and, consequently, quality assessments obtained through audit resources allocation can be improved with respect to well-known methods of audit planning.

  7. Auditing in intensive care: comparison of two tools.

    Science.gov (United States)

    Endacott, R

    This article addresses some of the practical aspects of auditing in the intensive care setting by comparing two audit tools. An overview of each tool is provided together with a description of how it was used. Recommendations for auditing in intensive care are given.

  8. Performance Auditing: A Management Tool for School Business Services.

    Science.gov (United States)

    Dierdorff, William H.

    1989-01-01

    Performance auditing is a tool designed to assist public officials in meeting their responsibility to apply resources efficiently and effectively. Applies performance auditing to school business support services; identifies benefits and obstacles; and provides selected alternatives and examples of performance auditing. (MLF)

  9. 77 FR 2571 - Notice of Intent to Audit

    Science.gov (United States)

    2012-01-18

    ... Copyright Royalty Board Notice of Intent to Audit AGENCY: Copyright Royalty Board, Library of Congress... to audit the 2008 statements of account submitted by Lastfm, Ltd., concerning the royalty payments... licenses. 37 CFR 380.13(b)(1). As the designated Collective, SoundExchange may conduct a single audit of...

  10. 78 FR 31977 - Notice of Intent To Audit

    Science.gov (United States)

    2013-05-28

    ... Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty Board, Library of Congress... intent to audit the 2010, 2011, and 2012 statements of account submitted by Saga Communications, Inc. and.... 37 CFR 380.13(b)(1). As the designated Collective, SoundExchange may conduct a single audit of...

  11. 77 FR 12884 - Notice of Intent To Audit

    Science.gov (United States)

    2012-03-02

    ... Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty Board, Library of Congress... intent to audit the 2009, 2010, and 2011 statements of account submitted by Digitally Imported, Inc., and... audit of a licensee for any calendar year for the purpose of verifying their royalty payments....

  12. 75 FR 16852 - Notice of Intent To Audit

    Science.gov (United States)

    2010-04-02

    ... Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty Board, Library of Congress... to audit the 2009 statements of account submitted by Sirius Satellite Radio Inc. and XM Satellite... the designated Collective, SoundExchange may conduct a single audit of a licensee for any...

  13. 78 FR 2694 - Notice of Intent To Audit

    Science.gov (United States)

    2013-01-14

    ... Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty Board, Library of Congress... to audit the 2009, 2010, and 2011 statements of account submitted by Last.fm, Ltd., concerning the... designated Collective, SoundExchange may conduct a single audit of a licensee for any calendar year for...

  14. Guide to the TEAC Audit, 2011-2012

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

    This guide to the Teacher Education Accreditation Council (TEAC) audit is primarily for the faculty, staff, and administrators of TEAC member programs preparing for the audit of their "Inquiry Brief" or "Inquiry Brief Proposal." It is designed for use in preparing for the audits that are part of both initial and continuing…

  15. 38 CFR 41.515 - Audit working papers.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit working papers. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and reports for a minimum...

  16. 29 CFR 99.515 - Audit working papers.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of....515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and... the parties contesting the audit finding for guidance prior to destruction of the working papers...

  17. 7 CFR 3052.515 - Audit working papers.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit working papers. 3052.515 Section 3052.515....515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and... the parties contesting the audit finding for guidance prior to destruction of the working papers...

  18. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an...

  19. 12 CFR 621.4 - Audit by qualified public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance...

  20. Wireless Network Penetration Testing and Security Auditing

    Directory of Open Access Journals (Sweden)

    Wang Shao-Long

    2016-01-01

    Full Text Available IEEE802.11 wireless wireless networks have security issues that are vulnerable to a variety of attacks. Due to using radio to transport data, attackers can bypass firewalls, sniff sensitive information, intercept packets and send malicious packets. Security auditing and penetration testing is expected to ensure wireless networks security. The contributions of this work are analyzed the vulnerability and types of attacks pertaining to IEEE 802.11 WLAN, performed well known attacks in a laboratory environment to conduct penetration tests to confirm whether our wireless network is hackable or not. WAIDPS is configured as auditing tool to view wireless attacks, such as WEP/WPA/WPA2 cracking, rouge access points, denial of service attack. WAIDPS is designed to detect wireless intrusion with additional features. Penetration testing and auditing will mitigate the risk and threatening to protect WALN.

  1. Practical considerations for conducting effective billing audits.

    Science.gov (United States)

    Bacon, Robert F

    2002-04-01

    Healthcare organizations need to ensure that they are in compliance with government regulations, especially with the increased vigilance by the HHS Office of Inspector General (OIG) in investigating fraud and abuse. After an OIG audit of claims submitted to Medicare by its teaching and resident physicians, the Clinical Practices of the University of Pennsylvania (CPUP), Philadelphia, Pennsylvania, entered into a settlement that included significant financial penalties and a five-year corporate integrity agreement. Lessons learned from the experience may be helpful to other providers in ensuring that their billing practices are in regulatory compliance. As a precautionary measure, providers can undertake their own audits, whether routine or focused. Audits can help providers uncover areas of potential abuse and take steps to correct the problems.

  2. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel CARDOȘ

    2014-11-01

    Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.

  3. Audit and Change Analysis of Spreadsheets

    CERN Document Server

    Nash, John C; Adler, Andy

    2008-01-01

    Because spreadsheets have a large and growing importance in real-world work, their contents need to be controlled and validated. Generally spreadsheets have been difficult to verify, since data and executable information are stored together. Spreadsheet applications with multiple authors are especially difficult to verify, since controls over access are difficult to enforce. Facing similar problems, traditional software engineering has developed numerous tools and methodologies to control, verify and audit large applications with multiple developers. We present some tools we have developed to enable 1) the audit of selected, filtered, or all changes in a spreadsheet, that is, when a cell was changed, its original and new contents and who made the change, and 2) control of access to the spreadsheet file(s) so that auditing is trustworthy. Our tools apply to OpenOffice.org calc spreadsheets, which can generally be exchanged with Microsoft Excel.

  4. Auditing and the Purification of Blame

    DEFF Research Database (Denmark)

    Skærbæk, Peter; Christensen, Mark

    2015-01-01

    Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing...... methodology with Actor–Network Theory principles, the study extends Hood's (2002, 2007) research on blame and blame avoidance strategies by showing how a blame-frame evaluates and allocates blame. The contribution of the paper is in four parts: first, it reveals the mechanisms that cause scapegoating...... of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy...

  5. Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2016-01-01

    In the first theoretical paper on joint audits, Deng et al. predict that the audit fees for joint audits will be lower than those from single audits. However, the prediction depends on the combination of audit firms involved in the joint audit and on their technology efficiency as well...... as on the liability involved. This paper is the first to empirically test the predictions. Our findings from Denmark do not indicate any general difference in audit fees when two audit firms – regardless of combination and technology efficiency – conduct the statutory audit compared to a single Big audit firm....... The results indicate the existence of fixed coordination costs in joint audits. We do, however, find higher audit fees in Big-Small joint audits when the Small audit firm has a share of less than 25 per cent. This may reflect free-riding concerns....

  6. 25 CFR 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?

    Science.gov (United States)

    2010-04-01

    ... Certified Public Accountant Firm that meets all requirements for conducting audits under the Federal Single Audit Act; (b) Not be under investigation or sanction for violation of professional audit standards or ethics; (c) Certify that it has conducted a conflict of interests check and that no conflict exists;...

  7. Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

    NARCIS (Netherlands)

    Tillema, Sandra; ter Bogt, Henk

    2016-01-01

    The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which is co

  8. Addressing information needs to reduce the audit expectation gap : Evidence from Dutch bankers, audited companies and auditors

    NARCIS (Netherlands)

    Litjens, Robin

    2015-01-01

    This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We base our findings on a survey of 302 participants

  9. Legal-Ease The Annual Audit

    Institute of Scientific and Technical Information of China (English)

    CHRIS; DEVONSHIRE-ELLIS

    2007-01-01

    This is the fourth in a series of articles on 2007 audit requirements for wholly foreign-owned enterprises(WFOEs), foreign-invested enter-prises (FIEs) and joint ventures(JVs) in China.China uses a calendar fiscal year to impose statutory audits, so those for 2006 must be filed by April 2007 at the latest. By CHRIS DEVONSHIRE-ELLIS Preparation for the annual cooperative examination First of all, every company needs to apply for and obtain the annual cooperativeexaminationdocuments from thesame office of the State Administration for Industry and Commerce from which they have obtained their original business license.

  10. AUDITING AS PROTECTION AGAINST SYSTEM ERRORS

    Directory of Open Access Journals (Sweden)

    STEGĂROIU CARINA-ELENA

    2014-02-01

    Full Text Available Auditing is an instrument that can be used to improve the security of any systems in our network. In case of a security breach or network penetration, the event recording log that we can find on different logl files helps us identify what has been compromised and the person who has perfoemned the operations. Auditing should not be considered a ‘configure and forget’ type of operation, but a periodic review of the log file in order to look for unsual events. This would help discover a minor breach before the intruders cause more trouble in our network.

  11. Optimal Audit Policies with Correlated Types

    OpenAIRE

    M Martin Boyer; Patrick Gonzalez

    2000-01-01

    We propose a multi-agents adverse selection version of Townsend's (1979) model of costly audits where the agents' types are correlated. Audits are used because agents have a limited ability to bear risk so that the Full Surplus Extraction (FSE) scheme a la Cremer and McLean (1985,1988) and McAfee and Reny (1992) would be suboptimal here. It is shown that Townsend's result of an optimal marginal arbitrage between rent extraction and efficiency does not hold in the case of perfect correlation: ...

  12. THE IMPORTANCE OF MATERIALITY IN AUDIT

    Directory of Open Access Journals (Sweden)

    MORARU MARIA

    2012-05-01

    Full Text Available In the context of globalization the need of information becomes more and more important. The information dominate the economical life of entities, the access to information being an absolute necessary condition for the business success. The auditors issue a kind of warranty certificate concerning the information contained in the financial or non/financial statements. The work makes a study of the determination method of materiality, of its importance in the audit process, it presents the relationship that exists between the materiality and the audit risk.

  13. Information Audit Based on Image Content Filtering

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    At present, network information audit system is almost based on text information filtering, but badness information is embedded into image or image file directly by badness information provider, in order to avoid monitored by. The paper realizes an information audit system based on image content filtering. Taking the pornographic program identification for an example, the system can monitor the video including any abnormal human body information by matching the texture characters with those defined in advance, which consist of contrast, energy, correlation measure and entropy character measure and so on.

  14. The basics of IT audit purposes, processes, and practical information

    CERN Document Server

    Gantz, Stephen D

    2013-01-01

    The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistent

  15. Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets Terhadap Tax Avoidance

    Directory of Open Access Journals (Sweden)

    Fitri Damayanti

    2016-01-01

    Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341

  16. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available

    The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded.

    The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  17. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded. The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  18. Green energy audit of buildings a guide for a sustainable energy audit of buildings

    CERN Document Server

    Dall'O', Giuliano

    2013-01-01

    This comprehensive guide integrates energy audit and LEED®  methodologies to focus on energy and environment as strategic elements. It includes 45 check-lists for field surveys and 120 technical sheets of possible energy retrofit actions.

  19. Forensic Accounting and Auditing: Compared and Contrasted to Traditional Accounting and Auditing

    Science.gov (United States)

    Gray, Dahli

    2008-01-01

    Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

  20. Rupture diaphragmatique droite avec passage total et isole du foie en intra-thoracique

    Directory of Open Access Journals (Sweden)

    Mohamed Turki

    2011-10-01

    Full Text Available La rupture traumatique de la coupole diaphragmatique droite avec hernie du foie dans le thorax est une lesion rare. Elle est souvent integree dans le cadre d�un poly-traumatisme, dont elle est un critere de gravite. Elle expose, precocement ou tardivement, a des complications cardio-pulmonaires par compression. Le diagnostic d�une rupture diaphragmatique droite est difficile a etablir. En effet, ses signes cliniques sont peu specifiques et l�imagerie peut etre prise en defaut du faite qu�elle visualise les organes ascensionnes mais plus difficilement la rupture elle-meme. La voie d�abord thoracique est souvent preferee du fait des difficultes de l�exposition du diaphragme en presence du foie. Nous rapportons un cas d�une rupture diaphragmatique droite avec passage isole et total du foie en intra-thoracique diagnostiquee au cinquieme jour d�hospitalisation chez un polytraumatise.

  1. APECTS REGARDING INTERNAL AUDIT PLANNING IN THE NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    DANIELA VITAN

    2015-04-01

    Full Text Available Our study refers to the planning of internal audit within the nonprofit organizations. The starting point is the hypothesis that planning of internal audit in nonprofit organizations is printed by their specific features and we want to highlight the way this influence occurs, which are the specific objectives that have to be pursued within the internal audit. During our research, in order to test the hypothesis we studied the national legal regulations, the specific literature of the field and we realized a practical documentation by consulting the internal audit guides of a foreign nonprofit organization. Our study reveals that in this area the legislation in force refers only to the compulsiveness of developing the internal audit activity in some specific categories of nonprofit organizations, without referring to the specific rules of organizing this activity within the nonprofit organizations. The national literature of the field is poor, but at the international level, the authors have concerns regarding the internal audit within the nonprofits. From a practical point of view, we emphasized the specific aspects of nonprofit organizations followed while planning internal audit regarding the financial system, budgetary system, internal control system, financing sources and human resources. We concluded that each audited field is influenced by the specific features of non-profit organizations within them. These features must be taken into account when planning the audit and drawing up the specific procedures within the nonprofits in order to add value to the audited information within internal audit engagement.

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

    Science.gov (United States)

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

    2016-03-02

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

  3. Auditor-management alignment and audit opinion: Evidence from Iran

    Directory of Open Access Journals (Sweden)

    Bahman Banimahd

    2013-04-01

    Full Text Available This study investigates the effect of auditor-management alignment on audit opinion over the period 2003- 2011 on 81 firms listed on the Tehran Stock Exchange using logistic regression analysis. Results indicate that in companies with auditor-management alignment, auditor change level is low. In addition, the results indicate there is no relationship between auditor-management alignment, debt ratio, ownership percentage, firm size and auditor change with unqualified audit opinion. However, research evidences show that auditor's opinion type at previous year, audit fees, auditor type and return on assets ratio influence unqualified audit opinion. Among above variables, auditor's opinion types at previous year, audit fees and return on assets ratio have direct relationship with unqualified audit opinion but auditor type has a negative and inverse relationship with unqualified audit opinion.

  4. GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY

    Directory of Open Access Journals (Sweden)

    Daniel DĂNECI-PĂTRĂU

    2014-04-01

    Full Text Available To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those.

  5. Desempeño gerencial en las instituciones de la AVEC del Municipio Boconó

    Directory of Open Access Journals (Sweden)

    Gudiño, Maira

    2010-01-01

    Full Text Available El objetivo de la presente investigación fue evaluar el desempeño gerencial educativo en las instituciones católicas bajo la coordinación de AVEC (Asociación Venezolana de Escuelas Católicas del municipio Boconó del estado Trujillo. La fundamentación teórica estuvo basada en Drucker (1999, Rodríguez (2001, Ander Egg (2008, entre otros. El estudio se realizó bajo un tipo de investigación evaluativa con un diseño no experimental transaccional, para el cual se tomó la población total como muestra por ser finita conformada por dieciocho (18 directivos de gerencia alta y media de las diferentes instituciones de AVEC, aplicando un cuestionario validado de varias alternativas con un grado de confiabilidad de 0,75. Se concluyó que los gerentes de AVEC planifican de acuerdo a los lineamientos emanados por la organización a nivel nacional y desde el punto de vista gerencial se puede resaltar que trabajan en equipo, existe sinergia y el manejo de personal se lleva a cabo a través de una comunicación participativa. Sin embargo, el personal docente se encuentra con pocas oportunidades para innovar.

  6. Algorithm-supported visual error correction (AVEC) of heart rate measurements in dogs, Canis lupus familiaris.

    Science.gov (United States)

    Schöberl, Iris; Kortekaas, Kim; Schöberl, Franz F; Kotrschal, Kurt

    2015-12-01

    Dog heart rate (HR) is characterized by a respiratory sinus arrhythmia, and therefore makes an automatic algorithm for error correction of HR measurements hard to apply. Here, we present a new method of error correction for HR data collected with the Polar system, including (1) visual inspection of the data, (2) a standardized way to decide with the aid of an algorithm whether or not a value is an outlier (i.e., "error"), and (3) the subsequent removal of this error from the data set. We applied our new error correction method to the HR data of 24 dogs and compared the uncorrected and corrected data, as well as the algorithm-supported visual error correction (AVEC) with the Polar error correction. The results showed that fewer values were identified as errors after AVEC than after the Polar error correction (p error correction is more suitable for dog HR and HR variability than is the customized Polar error correction, especially because AVEC decreases the likelihood of Type I errors, preserves the natural variability in HR, and does not lead to a time shift in the data.

  7. The Effect of Two Auditors and Non-audit Services on Audit Fees: Evidence from a Small Capital Market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    of both audit fees and other fees paid to the auditor on a consolidated group level. Until 1.1. 2005 special Danish legal provisions require listed companies to be audited by two independent auditors. We have especially focused on the influence of this joint auditor effect on the pricing of audit fees...... companies client size and complexity in a formal technical sense is decisive which might indicate that audits of such companies involve a relatively large proportion of accessory accounting service immanent in the audit service. In the generic large company decisive factors besides client size...

  8. Brand audit and investigating the relationship between audit indicators in hospitality industry (A case of study: Shiraz Homa Hotel)

    OpenAIRE

    fariborz rahimnia; mahdi najafi siahroodi

    2014-01-01

    Regarding to some probable fluctuations in brand performance during its life cycle, in different periods of time a precise audit of brand healthy performance should be performed. Numerous evidences show that attention paid to brand audit by most local businesses is not sufficient and there is not any effective tool for brand audit. In this line, the aim of this research is three sided. The first goal is to describe brand audit and its indicators. The second is to audit Homa hotel brand perfor...

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

    Directory of Open Access Journals (Sweden)

    Jagdish PATHAK

    2010-01-01

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

  10. The ICA Communication Audit: Rationale and Development.

    Science.gov (United States)

    Goldhaber, Gerald M.

    After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…

  11. Service Learning: An Auditing Project Study

    Science.gov (United States)

    Laing, Gregory Kenneth

    2013-01-01

    There is a growing demand in higher education for universities to introduce teaching methods that achieve the learning outcomes of vocational education. The need for vocational educational outcomes was met in this study involving a service learning activity designed to provide basic professional auditing competencies. The details of the design and…

  12. Ethics Audit of a Therapeutic Recreation Course

    Science.gov (United States)

    Nisbett, Nancy; Hinton, Jennifer

    2008-01-01

    The purpose of this study was to enhance awareness of the presence of ethics education within the allied health discipline of therapeutic recreation. To achieve this end, a curriculum audit was conducted in a therapeutic recreation course to determine the existence of ethics education within the course. Included topics, methods of delivery, and…

  13. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... the identity of the customers who originate orders, or even the fact that two sets of orders may have... letters from 56 commenters in response to the proposed consolidated audit trail representing a wide range... comment letters received, 13 expressed support for the proposal; \\10\\ 36 expressed support, but...

  14. The relationship between the audit committee

    Directory of Open Access Journals (Sweden)

    Emilia VASILE

    2016-05-01

    Because of the importance of communication between the internal auditors and the audit committee, the paper addresses issues such as planning discussions with internal auditors, analysis and conclusions as a result of communication, questionnaire models for the addressed areas and planning the meetings with external auditors.

  15. 15 CFR 995.14 - Auditing.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14... AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE QUALITY ASSURANCE AND CERTIFICATION REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF...

  16. 7 CFR 246.20 - Audits.

    Science.gov (United States)

    2010-01-01

    ... of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN...'s review upon request. The cost of these audits shall be considered a part of nutrition services...

  17. 7 CFR 249.18 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 249.18 Section 249.18 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SENIOR FARMERS' MARKET NUTRITION PROGRAM (SFMNP) Monitoring and Review of...

  18. Continuous auditing & continuous monitoring : Continuous value?

    NARCIS (Netherlands)

    van Hillo, Rutger; Weigand, Hans; Espana, S; Ralyte, J; Souveyet, C

    2016-01-01

    Advancements in information technology, new laws and regulations and rapidly changing business conditions have led to a need for more timely and ongoing assurance with effectively working controls. Continuous Auditing (CA) and Continuous Monitoring (CM) technologies have made this possible by obtain

  19. ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

    Directory of Open Access Journals (Sweden)

    Alfa Firdaus

    2015-12-01

    Full Text Available Energy audit is one of the first tasks to be performed in the accomplishment of an effective energy cost control program. To obtain the best information for a successful energy audit, the auditor must make some measurements during the audit visit. One of the tools that primarily used in audit visit is the portable Power Quality Analyzers (PQA for measuring single to three-phase lines with a high degree of precision and accuracy. It is utilized for monitoring and recording power supply anomalies. For most survey applications, changing currents makes it mandatory for data to be compiled over a period of time with enormous amount of electricity data. Hence, this paper proposed a Business Intelligence approach that can facilitate the auditor to quickly analyze the PQA data. There are five Key Performance Indicators (KPI to be displayed for analyze in form of dashboard. The method that uses to construct the dashboard is classification and association rules with the help of orange dataminer tools. Classification method is utilized to display the data distributions by frequency on a bar chart. Once we got the frequent sets, they allow us to extract association rules among the item sets, where we make some statement about how likely are two sets of items to co-occur or to conditionally occur. The result of this paper is a dashboard of five scorecards, namely unbalanced voltage, unbalanced currents, voltage harmonic, currents harmonic, and power factor. 

  20. 32 CFR 34.16 - Audits.

    Science.gov (United States)

    2010-07-01

    ... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b... the awards were made. (b) The auditor shall determine and report on whether: (1) The recipient has an internal control structure that provides reasonable assurance that it is managing Federal awards...

  1. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... internal auditor. The internal auditor's responsibilities will, at a minimum, comply with the Standards and Professional Practices of Internal Auditing, as established by the Institute of Internal Auditors. The internal... delegate supervision of the internal auditor's daily activities to the chief executive officer of......

  2. Hashemite Kingdom of Jordan : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    Jordan is committed to aligning its national corporate financial reporting requirements with the International Accounting Standards and International Standards on Auditing, and it has achieved significant improvements, including issuance of a new Accountancy Profession Law. Although this law is a significant step toward regulating the profession, the Report on the Observance of Standards a...

  3. Marketing audit reveals holes and opportunities.

    Science.gov (United States)

    Pearson, E

    1990-07-01

    The marketing department is an essential function of the hospital. But do you know if your marketing efforts are meeting your institution's objectives? An audit of the department is as essential as any other part of the marketing plan. The author tells you "how" and "why" you should seek the services of an auditor to examine your marketing function.

  4. Understanding contract audits: An experimental approach

    NARCIS (Netherlands)

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

    2008-01-01

    Contract audits aimed at reducing information asymmetry are frequently used in imperfect markets such as defence procurement. This contradicts predictions from standard economic theory. We conduct a laboratory experiment to investigate this paradox. Our laboratory setup allows us to investigate the

  5. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... Bank; (2) Review the basis for the Bank's financial statements and the external auditor's opinion rendered with respect to such financial statements (including the nature and extent of any significant... RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.7 Audit committees. (a) Establishment....

  6. Sault Tribe Building Efficiency Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Holt, Jeffrey W.

    2013-09-26

    The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.

  7. "ENVIRONMENTAL AUDITING STANDARDS ISO14010, 14011, 14012 "

    Directory of Open Access Journals (Sweden)

    J.Nouri

    1998-09-01

    Full Text Available In order to standardize sustainable status of environmental management in productive and industrial activities and commercial and economical relationship, the ISO 14000 standards series guarantee the minimization of the costs, growth accoptancy of society and trade and environmental quality improvement and natural resources. In fact, these standards will help any organization to improve and solve these standards and help to improve and solve their environmental remarks of executive activities in the best way. Environmental auditing is one of the environmental tools. In the early 1970, most organization was searching ways to match their regulations with environmental needs. Although in some case, environmental auditing had been compulsory by the legal authorities, directors, were doing environmental auditing by their own ways, in order to escape from liabi1ities and punishments. At a large scale, efficiency and proportion of environmental management system are evaluated through a periodical management review, by the acquired environmental programmed progress. Thus, environmental system performance output connects and evaluates to the input of organization management review process. In the meantime, one of the important inputs to management review process in environmental auditing.

  8. Unpredictable Feelings: Academic Women under Research Audit

    Science.gov (United States)

    Grant, Barbara M.; Elizabeth, Vivienne

    2015-01-01

    Academic research is subject to audit in many national settings. In Aotearoa/New Zealand, the government regulates the flow of publicly funded research income into tertiary institutions through the Performance-Based Research Fund (PBRF). This article enquires into the effects of the PBRF by exploring data collected from 16 academic women of…

  9. Detecting Discrimination in Audit and Correspondence Studies

    Science.gov (United States)

    Neumark, David

    2012-01-01

    Audit studies testing for discrimination have been criticized because applicants from different groups may not appear identical to employers. Correspondence studies address this criticism by using fictitious paper applicants whose qualifications can be made identical across groups. However, Heckman and Siegelman (1993) show that group differences…

  10. School District Cash Management. Program Audit.

    Science.gov (United States)

    New York State Legislative Commission on Expenditure Review, Albany.

    New York State law permits school districts to invest cash not immediately needed for district operation and also specifies the kinds of investments that may be made in order to ensure the safety and liquidity of public funds. This audit examines cash management and investment practices in New York state's financially independent school districts.…

  11. Audit Characteristics for Information System Security

    OpenAIRE

    Marius POPA; Mihai DOINEA

    2007-01-01

    The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment

  12. simuwatt - A Tablet Based Electronic Auditing Tool

    Energy Technology Data Exchange (ETDEWEB)

    Macumber, Daniel; Parker, Andrew; Lisell, Lars; Metzger, Ian; Brown, Matthew

    2014-05-08

    'simuwatt Energy Auditor' (TM) is a new tablet-based electronic auditing tool that is designed to dramatically reduce the time and cost to perform investment-grade audits and improve quality and consistency. The tool uses the U.S. Department of Energy's OpenStudio modeling platform and integrated Building Component Library to automate modeling and analysis. simuwatt's software-guided workflow helps users gather required data, and provides the data in a standard electronic format that is automatically converted to a baseline OpenStudio model for energy analysis. The baseline energy model is calibrated against actual monthly energy use to ASHRAE Standard 14 guidelines. Energy conservation measures from the Building Component Library are then evaluated using OpenStudio's parametric analysis capability. Automated reporting creates audit documents that describe recommended packages of energy conservation measures. The development of this tool was partially funded by the U.S. Department of Defense's Environmental Security Technology Certification Program. As part of this program, the tool is being tested at 13 buildings on 5 Department of Defense sites across the United States. Results of the first simuwatt audit tool demonstration are presented in this paper.

  13. Risk-based audit selection of dairy farms.

    Science.gov (United States)

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

    2014-02-01

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

  14. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Kiertzner, Lars; Thinggaard, Frank

    2005-01-01

    that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... of such companies involve a relatively large proportion of accessory accounting services in the audit service. In the generic large company, other decisive factors than client size include complexity of substance and general client risk, indicating that the typical audit of such companies is to a greater extent......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...

  15. The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Kiertzner, Lars

    2004-01-01

    that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... of such companies involve a relatively large proportion of accessory accounting services in the audit service. In the generic large company, other decisive factors than client size include complexity of substance and general client risk, indicating that the typical audit of such companies is to a greater extent......This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the disclosure of both audit fees and other fees paid...

  16. EVALUATING THE ROLE OF THE REGULATORS OF THE EXTERNAL AUDIT PROFESSION IN ACHIEVING THE AUDIT QUALITY IN IRAQ

    Directory of Open Access Journals (Sweden)

    Fedaa Abd Almajid Sabbar Alaraji

    2016-12-01

    Full Text Available The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.

  17. La mixité scolaire, la coéducation sous la Seconde République en Espagne

    Directory of Open Access Journals (Sweden)

    Elvire Diaz

    2007-11-01

    Full Text Available Le débat sur la mixité scolaire, appelée coéducation, indissociable de l'enseignement féminin et des droits des femmes, fut largement ouvert en Espagne sous la Seconde République (1931-1936. Nous traiterons de l’état des mentalités quant à l’éducation des filles au travers de trois exemples d’opinion : Mirguet, Sarabia, Mihura. Ces exemples illustrent des tendances opposées à la coéducation, pour des raisons religieuse, morale ou réactionnaire, du fait même que l'éducation des filles reste un monde à part. Malgré toutes les propositions pour établir un programme scolaire et éducatif pour les jeunes filles, il ressort que paradoxalement les auteurs, d'idéologie ou de nationalité différentes ou dont les objectifs diffèrent, se recoupent de manière significative : l'éducation est une adéquation de la femme à son milieu et à son rôle et statut traditionnels.The debate on co-education, inevitably linked with the education of girls and women’s rights, was wide-ranging during the Spanish Second Republic (1931-1936. Attitudes towards girls’ education will be examined by looking at three examples of opinion: Mirguet, Sarabia and Mihura. These examples illustrate opposing points of view on co-education, based on religious, moral or reactionary grounds, since girls’ education remained a world apart. In spite of proposals to establish a school curriculum for young girls, paradoxically, the authors, with differeing ideologies, nationalities and aims, are significantly similar: education for girls should develop a harmonious link between girls’ background, and their traditional role and status.

  18. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ... supersede six of the Board's interim auditing standards, are: Auditing Standard (``AS'') No. 8, Audit Risk... Materiality in Planning and Performing an Audit; AS No. 12, Identifying and Assessing Risks of Material... risks of material misstatement in an audit. Assessing and responding to risks underlies the entire...

  19. China-Related Research in Auditing: A Review and Directions for Future Research

    Institute of Scientific and Technical Information of China (English)

    Dan A. Simunic; Xi Wu

    2009-01-01

    <正>1.Introduction Academic research concerning independent audits of financial statements,including the economic incentives and relations surrounding audit contracts and audit processes,is relatively new.Prior to the mid-1970’s,auditing was viewed as a purely practical activity,governed by technical rules largely set by the profession itself.But of course,auditing is

  20. Banking Audit - Towards a Higher Degree of Harmonization

    Directory of Open Access Journals (Sweden)

    Adela Socol

    2016-11-01

    Full Text Available In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organisational aspects of banking audit, the “auditable” character of some banking elements etc. and on the tipology of audit reports of credit institutions (Audit Report to the General Meeting of Shareholders, Additional Report to the Audit Committee of the credit institution, Reports to banking supervisors and Transparency report of auditor. The paper analyses for 27 European states the way in which banking auditors report on the conformity of the credit institution with organisational regulatory rules, regulatory requirements, financial reports to supervisors or special reports to supervisors. The conclusions bring to the foreground major normative changes in the area of the European credit institutions, through reforming strategies of banking audit, through a gradual and an inscreasingly restrictive progress of audit activities and of independence requirements, rotation of auditors, reporting and transparency of credit institutions.

  1. New audit guidelines for oil- and gas-producing activities

    Energy Technology Data Exchange (ETDEWEB)

    Weirich, T.R.; Blatz, R.E. Jr.

    1984-06-01

    During 1981, the Accounting Standards Executive Committee (AccSEC) declared the necessity of audit guidance for engagements involving oil and gas producing activities. The task of developing audit guidelines was assigned to the Oil and Gas Committee of AccSEC. After approximately two years of deliberations, a draft of a proposed audit guide on audits of oil and gas producing activities was discussed at the October 1983 meeting of AccSEC. Tentative plans call for an exposure draft of the audit guide to be released in March 1984, and a final audit guide to be issued in the fall of 1984. The objective of the proposed audit guide is to assist the independent auditor when examining financial statements of entities with oil and gas producing activities. Special emphasis in the proposed guide is placed on tax, internal control, and auditing considerations. This paper presents some preliminary insights through a summary and analysis of the proposed audit guide which should be of interest to all associated with audits of oil and gas producing entities.

  2. Audit Risk Assessment in the Light of Current European Regulations

    Directory of Open Access Journals (Sweden)

    Ciprian-Costel Munteanu

    2015-06-01

    Full Text Available Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of different aspects of audit risk. Our main objective is to stress the importance of detecting inherent and control risk, which lead to material misstatement at the assertion level. They need to be assessed so as to determine the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence. These pieces of evidence enable the auditor to express an opinion on the financial statements at an acceptably low level of audit risk. Therefore, we point to the fact that researchers as well as practitioners and policymakers have to be careful when using audit tools and assessing risk levels, as their conclusions continuously shape the regulations.

  3. HUBUNGAN ANTARA JUDGMENT AUDIT DENGAN RESIKO DAN MATERIALITAS

    Directory of Open Access Journals (Sweden)

    Eko Madyo Sutanto

    2014-12-01

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

  4. Development of dose audits for complex treatment techniques in radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Stefanic, A. M.; Molina, L.; Vallejos, M.; Montano, G.; Zaretzky, A.; Saravi, M., E-mail: stefanic@cae.cnea.gov.ar [Centro Regional de Referencia con Patrones Secundarios para Dosimetria - CNEA, Presbitero Juan Gonzalez y Aragon 15, B1802AYA Ezeiza (Argentina)

    2014-08-15

    This work was performed in the frame of a Coordinated Research Project (CRP) with IAEA whose objective was to extend the scope of activities carried out by national TLD-based networks from dosimetry audit for rectangular radiation fields to irregular and small fields relevant to modern radiotherapy. External audit is a crucial element in QA programmes for clinical dosimetry in radiotherapy, therefore a methodology and procedures were developed and were made available for dose measurement of complex radiotherapy parameters used for cancer treatment. There were three audit steps involved in this CRP: TLD based dosimetry for irregular MLC fields for conformal radiotherapy, dosimetry in the presence of heterogeneities and 2D MLC shaped fields relevant to stereotactic radiotherapy and applicable to dosimetry for IMRT. In addition, a new development of film-based 2D dosimetry for testing dose distributions in small field geometry was included. The plan for each audit step involved a pilot study and a trial audit run with a few local hospitals. The pilot study focused on conducting and evaluation of the audit procedures with all participants. The trial audit run was the running of the audit procedures by the participants to test them with a few local radiotherapy hospitals. This work intends to provide audits which are much nearer clinical practice than previous audits as they involve significant testing of Tps methods, as well as verifications to determinate whether hospitals can correctly calculate dose delivery in radiation treatments. (author)

  5. Audit as Key Element of System Management Improvement in Company

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

    Full Text Available This article presents what is an audit for a company, tries to regularize the quality audits, presents main differences between separate types of audits and between audit and control. There are also some exemplary types of nonconformance in a company. Each system has a risk of deficiencies. They can result from material defects or human imperfection. A good quality system should allow the company to detect them in an organized and systematical manner. It guarantees that the irregularities will be removed before they cause a defective production. Quality management consists of planning the quality via quality plans, control and research plans, and supervision and verification by audits and controls. The objective of this paper is to present a special message of audit for organizations which is the improvement of management system in company. Quality audit is used with reference to quality system and its elements, to process, products and services. It compares the real values with expected ones with reference to the activities connected with quality and their results, and planned data. Thanks to quality audits, it is possible to state if the quality management instruments achieve the desired effect. Quality audit can be conducted for the internal and external purposes. One of the quality audit purposes is to estimate if the improvement is necessary or to take corrective actions. The universality of audit, which is completed by periodic system review preformed by head management, allows the use of its application effects both on the strategic and operational effects. Audit is often misled with quality monitoring or control, i.e. activities which aim to control the process or accept the product. Therefore this paper shows the differences between the notions. The information used to conduct an audit is only based on facts (evidence objective, which really exist, independent on emotions or prejudice. They can be documented, declared, based on observed

  6. Egypt site of first CSM marketing audit.

    Science.gov (United States)

    1982-01-01

    The 1st application of the marketing audit concept to a CSM project was implemented in Egypt's Family of the Future (FOF) contraceptive social marketing program in 1982. The audit defined the basic mission of the FOF as one of assisting the government in achieving its long range family planning goals. The stated FOF objectives are as follows: to create an awareness or an increase in demand for family planning services, particularly among the lower socioeconomic strata in urban Egypt; to establish and maintain a reliable supply mechanism to make FOF products more readily acceptable and available from pharmacies; and to consolidate the CSM operations and services first in the greater Cairo area and then expand to other urban areas in Egypt. The core strategy of the FOF incorporates several elements, including intensive media based advertising and personal promotion to promote the concept of family planning and to educate the general public about contraceptive alternatives. FOF product prices are considerably lower than commercial prices. Dr. Alan R. Andreasen, who conducted the audit on behalf of the FOF technical assistance contractor, noted that the FOF is growing rapidly and stated that the audit recommendations were intended to help FOF management. Dr. Andreasen conducted interviews with all the senior personnel at FOF and met with various specialized staff members such as the Public Relations Manager. Dr. Andreasen noted that at the time of the audit the FOF could claim major accomplishments in creating an awareness of the need for family planning and in product sales. From the time products were launched in 1979 through 1981 condom sales increased 260%. Foaming tablet sales increased more than 320% and IUD sales increased nearly 330%. The introduction of the Copper 7 IUD accounted for 35% of the growth of IUD sales in 1981. Couple years of protection (CYP) provided by all products increased from 45,533 in 1979 to 190,831 in 1981, an increase over 300%. The

  7. L’Union européenne: un champion en trompe l’œil de l’aide publique au développement

    Directory of Open Access Journals (Sweden)

    Yann Richard

    2008-06-01

    Full Text Available L’Union européenne est le premier bailleur de fonds de l’aide publique au développement dans le monde. Elle y consacre des sommes plus importantes que les États-Unis et le Japon et elle domine dans l’aide au développement perçue par la quasi-totalité des pays bénéficiaires (pays en développement et pays en transition. Elle est le premier donateur aussi bien pour l’importance de sommes dépensées que pour l’effort consenti (l’aide rapportée au revenu national brut ou bien au nombre des habitants des pays donateurs. Mais ce statut de premier donateur est en partie illusoire. Cette domination vient de l’addition artificielle de l’aide versée par la Commission européenne et de l’aide versée par les pays membres de l’UE 15. Or, l’analyse des statistiques de l’aide au développement montre que ces deux types de donateurs ne suivent pas les mêmes logiques pour l’allocation géographique de leur aide. L’aide au développement versée par l’Union, comparativement à celle versée par le Japon et les États-Unis, semble avoir un caractère universel. Cette apparente générosité ne cache-t-elle pas une faiblesse ? On peut se demander si l’aide européenne ne souffre pas en réalité d’une trop grande dispersion. Par ailleurs, la géographie de l’aide versée par l’UE ne semble pas correspondre au discours européen qui met au sommet de l’agenda politique de l’Union le développement des relations avec ses voisins géographiques. Ce manque de cohérence transparaît dans l’évolution inverse des aides versées par la Commission (en augmentation et par les pays membres de l’UE (en baisse. L’Union s’est bel et bien engagée dans une réforme de la gouvernance de son aide au développement (déclaration de Paris, Objectifs du Millénaire pour le développement. Néanmoins, les tendances que nous soulignons dans cet article montrent que les résultats sont encore à venir. La faible lisibilit

  8. Audit pricing and nature of controlling shareholders: Evidence from France

    Directory of Open Access Journals (Sweden)

    Chiraz Ben Ali

    2013-03-01

    Full Text Available This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this agency conflict has been rarely studied, as the most commonly assumed agency conflict occurs between managers and shareholders. Using an audit fee model derived from Simunic (1980, we study the impact of the nature of controlling shareholders on audit fees in French listed firms. Our results show: (1 a negative relationship between audit fees and government shareholdings; (2 a positive relationship between audit fees and institutional shareholdings; and (3 no relationship between audit fees and family shareholdings. These results illustrate the mixed effects of the nature of ownership on audit fees.

  9. Complicated Relationships among Audit Committee Independence, Nonfinancial and Financial Performance

    Directory of Open Access Journals (Sweden)

    David Han-Min Wang

    2013-10-01

    Full Text Available The relationships among the audit committee independence, nonfinancial performance and financial performance are quite complicated. They are not simply bivariate correlations. Rather, there may be mediating effects or moderating influences on these casual associations. Nonetheless, previous research has not investigated these complicated relationships. This paper seeks to examine the mediating impact of nonfinancial performance on the association between the audit committee independence and financial performance. Further, it also explores the moderating role of the audit committee independence in the influence of nonfinancial performance on financial performance. The findings imply that nonfinancial performance interferes with the effect of the audit committee independence on financial performance, in which it lessens this effect. The empirical results also suggest that the audit committee independence plays the moderating role in the relationship between nonfinancial performance and financial performance, in which the independence of the audit committee is positively related to this relationship.

  10. PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT

    Directory of Open Access Journals (Sweden)

    Anca Oana CHIȘ

    2014-11-01

    Full Text Available Professional judgement represents the key to a succesful audit engagement. In order for the auditors to use their professional judgment correctly, they must know the rules and standards, both those related to accounting and audit.ISA 200 emphasizes the importance of exercising professional judgment in the planning phase and in the auditor's audit work. Judgment is exercised by an auditor whose training, knowledge and experience have assisted in developing the skills needed to achieve reasonable judgments. The article is a theoretical one, its main objective being the study of professional judgement in audit engagements. Professional judgment was analyzed using a qualitative research methodology, taking into considerationdefinitions from auditing standards and presenting the work of researchers all over the world, while emphasizing specific situations in which judgement is used. Our study draws the attention to the importance of the professional judgement during audit and the obligation of each auditor to use it appropriately.

  11. A comprehensive audit of nursing record keeping practice.

    Science.gov (United States)

    Griffiths, Paul; Debbage, Samantha; Smith, Alison

    Good quality record keeping is essential to safe and effective patient care. To ensure that high standards of record keeping are maintained, regular clinical audit should be undertaken. This article describes an audit and re-audit of nursing record keeping at Sheffield Teaching Hospital NHS Foundation Trust. The article demonstrates improving audit data in 2005 and 2006 and describes how audit and the resulting recommendations and action plans can result in real improvements in the quality of record keeping. The keys to success in this ongoing audit programme are identified as stakeholder involvement, support from the senior nurses in the organization and the use of the data for both local and trust-wide purposes.

  12. Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

    Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

  13. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    DUTESCU MIHAELA

    2014-02-01

    Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .

  14. THE IMPACT OF SOCIAL AUDIT IN HUMAN RESOURCES MANAGEMENT

    Directory of Open Access Journals (Sweden)

    NĂSTASIE MIHAELA – ANDREEA

    2015-03-01

    Full Text Available General research area of this article is the impacts of social audit in human resources management, in full compliance with the identification of social risks that may threaten the proper functioning of the economic entity. An essential tool used in human resource management is social audit, which provides a balance between the economic entity's financial results and its social results. Social audit is at the same time, an instrument of leadership and management interference in internal audit and financial audit and pursues an economic entity management capacity on the part of human problems and on the other hand the social problems generated by a continuously changing environment. This article is part of a broader research and through it we tried to address a topical issue, ie the impact of social audit and its consequences on economic and financial development level of economic entities.

  15. Common body of knowledge in internal auditing : A state of the art in Europe

    NARCIS (Netherlands)

    Allegrini, M.; D'Onza, G.; Melville, L.; Sarens, R.; Paape, L.

    2008-01-01

    Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditin

  16. Measuring Learning Outcomes in Auditing Education

    DEFF Research Database (Denmark)

    Holm, Claus; Steenholdt, Niels

    2003-01-01

    The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes...... is a complex matter requiring sensible measures for both declarative knowledge (ability to verbalize pertinent facts or processes) and procedural knowledge (intellectual skills). The study uses a multitude of measures based on a hierarchical separation of intellectual skills originally suggested by Gagné (1984...

  17. The second national audit of intermediate care.

    Science.gov (United States)

    Young, John; Gladman, John R F; Forsyth, Duncan R; Holditch, Claire

    2015-03-01

    Intermediate care services have developed internationally to expedite discharge from hospital and to provide an alternative to an emergency hospital admission. Inconsistencies in the evidence base and under-developed governance structures led to concerns about the care quality, outcomes and provision of intermediate care in the NHS. The National Audit of Intermediate Care was therefore established by an interdisciplinary group. The second national audit reported in 2013 and included crisis response teams, home-based and bed-based services in approximately a half of the NHS. The main findings were evidence of weak local strategic planning, considerable under-provision, delays in accessing the services and lack of mental health involvement in care. There was a very high level of positive patient experience reported across all types of intermediate care, though reported involvement with care decisions was less satisfactory.

  18. Management issues in automated audit analysis

    Energy Technology Data Exchange (ETDEWEB)

    Jackson, K.A.; Hochberg, J.G.; Wilhelmy, S.K.; McClary, J.F.; Christoph, G.G.

    1994-03-01

    This paper discusses management issues associated with the design and implementation of an automated audit analysis system that we use to detect security events. It gives the viewpoint of a team directly responsible for developing and managing such a system. We use Los Alamos National Laboratory`s Network Anomaly Detection and Intrusion Reporter (NADIR) as a case in point. We examine issues encountered at Los Alamos, detail our solutions to them, and where appropriate suggest general solutions. After providing an introduction to NADIR, we explore four general management issues: cost-benefit questions, privacy considerations, legal issues, and system integrity. Our experiences are of general interest both to security professionals and to anyone who may wish to implement a similar system. While NADIR investigates security events, the methods used and the management issues are potentially applicable to a broad range of complex systems. These include those used to audit credit card transactions, medical care payments, and procurement systems.

  19. Potential organ donor audit in Ireland.

    LENUS (Irish Health Repository)

    Hegarty, M

    2010-11-01

    As increasing demand for organs is a challenge for transplant services worldwide it is essential to audit the process of organ donation. To address this, a national audit of potential organ donors was undertaken across hospitals with Intensive Care Units (N = 36). Questionnaires were returned on all patients (n = 2073) who died in these units from 1\\/9\\/07-31\\/8\\/08; 200 (10%) of these patients were considered for Brain Stem Testing (BST), 158 patients (79%) were diagnosed Brain Stem Dead (BSD) and 138 patients (87%) became potential donors. Consent for donation was given by 92 (69%) next of kin and 90 potential donors (65%) became organ donors. There was no evidence of a large number of potential organ donors being missed. Recommendations included completion of BSTs on all appropriate patients, development of support on BST, referral of all BSD patients to the Organ Procurement Service; enhanced co-ordination within hospitals and sustained information\\/education campaigns.

  20. NUTRITION Les bases de la politique nutritionnelle de santé publique en France : le constat et les recommandations du HCSP

    Directory of Open Access Journals (Sweden)

    Hercberg Serge

    2001-01-01

    Full Text Available La mise en place d’une politique nutritionnelle apparaît comme une grande priorité de santé publique en France, comme dans l’ensemble de l’Europe. Outre les immenses enjeux humains, sociaux et économiques, les relations entre l’alimentation et la santé ont comme particularité : de concerner l’ensemble de la population; de reposer sur des connaissances scientifiques bien documentées; de concerner des facteurs de risque (ou de protection bien identifiés sur lesquels il est possible d’intervenir; d’avoir un impact important sur l’incidence des grandes maladies chroniques; d’impliquer, autour du consommateur, de multiples acteurs du champ de la nutrition; et d’avoir des références en termes de faisabilité. Pour toutes ces raisons, il apparaît aujourd’hui indispensable de faire, en France, de la promotion de la nutrition et de l’activité physique, un grand « programme national nutrition-santé », impliquant l’ensemble des acteurs concernés et disposant des moyens à la hauteur de ses ambitions. C’est la conclusion du groupe de travail ayant rédigé le rapport « Pour une politique nutritionnelle de santé publique en France : enjeux et propositions », sous l’égide du HCSP.

  1. Une nouvelle puce du genre Allopsylla Beaucournu et Fain, 1982 (Siphonaptera : Ischnopsyllidae en République Centrafricaine, sur un chiroptère Molossidae méconnu

    Directory of Open Access Journals (Sweden)

    Barrière P.

    2002-09-01

    Full Text Available Un couple d'Allopsylla lobayensis Beaucournu et Barrière sp. n. a été récolté le 1er novembre 1999 en forêt de Ngotto, dans la partie sud-ouest du bassin de la Lobaye, République Centrafricaine (RCA. Le spécimen hôte, un chiroptère molossidé méconnu (Myopterus whitleyi, constitue la première collecte de l'espèce en RCA. La nouvelle puce s'apparente à A. hetera Beaucournu et Fain, 1982, l'une des deux autres espèces du genre Allopsylla connues jusqu'alors de régions fauniques distinctes (A. alloides au Nigéria et A. hetera en République Démocratique du Congo. L'identification de trois hôtes parmi les trois espèces d'Allopsylla interpelle sur la spécificité hôte-parasite au sein de ce groupe.

  2. Infrared termography application in energy audits of buildings

    OpenAIRE

    Palma Sellés, Pablo; Piedecausa García, Beatriz; López Davó, Joaquín

    2015-01-01

    The main objectives of this research are (i) to determine the correct use of infrared thermography in the energy analysis of buildings and to verify its application in conducting energy audits thereof; (ii) to conduct a proposal for a standard methodology (with its corresponding final report) for energy audit of buildings based on currently applicable regulations, specifying the parts of the audit process where the authors propose to include thermal inspections by using infrared thermography.

  3. Allocating Internal Audit Resources for Fraud Risk Reduction

    OpenAIRE

    Jans, Mieke; Lybaert, Nadine; Vanhoof, Koen

    2008-01-01

    Corporate fraud these days represents a huge cost to our economy. To counter this cost, organizations allocate lots of resources in terms of internal audit. Mostly, these audits are performed at a random sample of observations. This paper provides a methodology to help allocating efforts of internal audit more efficiently. Academic literature concerning fraud detection already concentrated on how data mining techniques can be of value in the fight against fraud. In this paper w...

  4. THE ROLE OF INTERNAL AUDIT WITHIN PUBLIC ENTITIES

    Directory of Open Access Journals (Sweden)

    MARIA MORARU

    2012-05-01

    Full Text Available The auditors have a key role in the development of modern economics and accounting rules in progress. Auditing is a profession that has emerged over the years trying to meet the changing needs which public entities have. Public internal audit activities role is to improve public entities providing management advice for the proper administration of public revenues and expenditures. This paper presents the role of internal audit as a tool in changing the mentality of management and employees of entities.

  5. Auditing Litigation and Claims: Conflicts and the Compromise of Privilege

    OpenAIRE

    Harleen Kaur; Sandra van der Laan

    2013-01-01

    Auditing standards require an auditor to make various enquiries about liabilities in general this may entail consideration of potential litigations and claims that the audited entity may be facing. To perform this part of audit, the auditors will generally seek representation letters from lawyers of the company detailing an estimate prepared by management, confirmed by their lawyers through a representation letter, and then sent directly to the auditors. This paper reviews the ...

  6. The evaluation of the internal audit risk regarding public procurements

    OpenAIRE

    Iulian Bogdan DOBRA

    2009-01-01

    The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the audit mission. But, on the other hand, we must not forget that auditors also face a risk, such as the detection risk, called the audit risk. Therefore, the internal auditor must consider the audit risk at the level of each operation as being a...

  7. Best Practices Regarding the Organization and Functioning of Audit Committees

    OpenAIRE

    Adrian Popa; Dragoș Laurențiu Zaharia; Ani Dumitrache

    2012-01-01

    The article intends to identify best practices regarding the organization and functioning of audit committees in the corporate governance codes, listing requirements of stock exchanges and views of practitioners. The first section is dedicated to the establishment of audit committees, covering the size and composition of the committee and the content of its charter. The second section explains the main attributes of efficient audit committee members (independence, financial literacy and exper...

  8. BEST PRACTICES REGARDING THE ORGANIZATION AND FUNCTIONING OF AUDIT COMMITTEES

    OpenAIRE

    ADRIAN POPA; DRAGOȘ LAURENȚIU ZAHARIA; ANI DUMITRACHE

    2012-01-01

    The article intends to identify best practices regarding the organization and functioning of audit committees in the corporate governance codes, listing requirements of stock exchanges and views of practitioners. The first section is dedicated to the establishment of audit committees, covering the size and composition of the committee and the content of its charter. The second section explains the main attributes of efficient audit committee members (independence, financial literacy and exper...

  9. The effects of professional ethics and commitment on audit quality

    OpenAIRE

    2015-01-01

    This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competenc...

  10. Audit in acute severe asthma--who benefits?

    Science.gov (United States)

    Harrison, B D; Pearson, M G

    1993-10-01

    This paper reviews published audit activity for a single common condition (asthma). Has this effort brought about better care for the patient? The result of this audit of audits reveals that specialists do follow the guidelines on the management of acute asthma with good results, but that general physicians, in whose care perforce many acute episodes are managed, do not seem to be aware of the published good practice guidelines.

  11. [Why to audit to research ethics committees?].

    Science.gov (United States)

    Quiroz, Estela

    2010-09-01

    Ethics committees in biomedical research have the responsibility to ensure the protection of human participants in the studies. In order to improve the quality of their work they must undergo audit procedures commissioned by the sponsors and inspections done by the regulatory authorities. Through these procedures, improvement of their functions should be guaranteed, so they can optimize their tasks and accomplish in the best way the purpose for which they were created.

  12. M. G.-F. Leclerc, Préfet de la Haute-Savoie lors de sa visite dans le tunnel du LHC au Point 2 avec D. Delikaris, Département Technologie; dans la caverne de l'expérience ALICE avec B. Erazmus, Collaboration ALICE et lors de la signature du livre d'or avec F. Bordry, Chef du Département Technologie. P. Fassnacht, Conseiller au Bureau des Relations internationales présent.

    CERN Multimedia

    Jean-Claude Gadmer

    2013-01-01

    M. G.-F. Leclerc, Préfet de la Haute-Savoie lors de sa visite dans le tunnel du LHC au Point 2 avec D. Delikaris, Département Technologie; dans la caverne de l'expérience ALICE avec B. Erazmus, Collaboration ALICE et lors de la signature du livre d'or avec F. Bordry, Chef du Département Technologie. P. Fassnacht, Conseiller au Bureau des Relations internationales présent.

  13. Les réseaux de la qualité de l’air : des associations stratèges actrices de l’action publique

    Directory of Open Access Journals (Sweden)

    Franck Boutaric

    2006-09-01

    Full Text Available Cet article met à jour la capacité d’associations de surveillance de la qualité de l’air (AIRPARIF et l’ASPA à se constituer comme acteurs de la définition et de la mise en œuvre de la politique publique dans le domaine de la lutte contre la pollution atmosphérique. Lieux d’échanges et de confrontations entre différents milieux (industriels, associatifs, administratifs, politiques, personnalités qualifiées, les réseaux de surveillance de la qualité de l’air ont fait valoir leurs compétences et leurs savoir- faire dans la définition de leurs missions et de leurs objectifs. Leurs facultés à participer à l’élaboration d’instruments de l’action publique, comme la procédure d’information et d’alerte et l’indice de la qualité de l’air (indice atmo, attestent du rôle qu’ils ont exercé dans le management de la politique publique au cours des années qui précèdent et suivent l’adoption de la loi sur l’air et l’utilisation rationnelle de l’énergie. En définitive, l’étude des instruments de l’action publique, considérés comme des institutions, est une des méthodes pertinentes pour comprendre quelques-uns des vecteurs du changement d’une politique publique. Parmi ces vecteurs figurent les réseaux de surveillance de la qualité de l’air.This article highlights the capacity of air pollution control agencies to unite together to build coalitions advocating the formation and implementation of public policies aimed at reducing atmospheric pollution. Amongst the various settings for exchange and confrontation (within the industry, associations, politics, advisory boards, networks of air pollution control agencies have asserted their skills and expertise in the promotion of their missions and objectives. Their ability to participate in the development of tools for public action, such as information and alerte procedures and the air quality index (atmo index, attest to the role they play in

  14. Interní audit ve společnosti ČEZ

    OpenAIRE

    ŠMAUSOVÁ, Bohuslava

    2008-01-01

    Main task, in this graduation theses, was summary of internal audit activity content, pointing out advantages of establishing of internal audit section and identification pretensions concerning internal audit section workers. Other task was elaboration of internal audit in company ČEZ, a. s. There were used auditing procedures used during internal audit in this company. All the tasks aforesaid were solved in theoretic level at first. My tendency was in detail dissect current modern internal a...

  15. Interní audit v telekomunikační společnosti

    OpenAIRE

    Kárová, Ladislava

    2008-01-01

    The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused o...

  16. Abstracting audit data for lightweight intrusion detection

    KAUST Repository

    Wang, Wei

    2010-01-01

    High speed of processing massive audit data is crucial for an anomaly Intrusion Detection System (IDS) to achieve real-time performance during the detection. Abstracting audit data is a potential solution to improve the efficiency of data processing. In this work, we propose two strategies of data abstraction in order to build a lightweight detection model. The first strategy is exemplar extraction and the second is attribute abstraction. Two clustering algorithms, Affinity Propagation (AP) as well as traditional k-means, are employed to extract the exemplars, and Principal Component Analysis (PCA) is employed to abstract important attributes (a.k.a. features) from the audit data. Real HTTP traffic data collected in our institute as well as KDD 1999 data are used to validate the two strategies of data abstraction. The extensive test results show that the process of exemplar extraction significantly improves the detection efficiency and has a better detection performance than PCA in data abstraction. © 2010 Springer-Verlag.

  17. In–Service Road Safety Audits

    Directory of Open Access Journals (Sweden)

    A. Mendoza–Díaz

    2009-04-01

    Full Text Available A road safety audit is a formal analysis that seeks to guarantee that an existing or future road fulfills optimal safety criteria, conducted by a team of experts who se members are independent of the road project. It can be carried out in one, several or all of the stages of the project (planning, design, construction, before opening the road to traffic, and operation. The development and implementation of a road safety audit process is one of the strategies that have been applied in Mexico in recent years to reduce road accidents and their associated consequences. The objective of this work is to present the procedures that have been developed and applied in Mexico, as well as the benefits and problems that have been encountered. The application of those procedures to a specific case is also shown. Emphasis is made in the audit of high ways in the operation stage, which is the type that greater application and development has had in Mexico.

  18. Environmental Compliance Audit& Assessment Program Manual

    Energy Technology Data Exchange (ETDEWEB)

    Thorson, Patrick; Baskin, David; Borglin, Ned; Fox, Robert; Wahl, Linnea; Hatayama, Howard; Pauer, Ronald

    2009-03-13

    This document describes the elements, schedule, roles, and responsibilities of the Lawrence Berkeley National Laboratory (LBNL) Environmental Compliance Audit & Assessment Program (ECAAP). The ECAAP has been developed to meet the requirements of DOE Order 450.1A,1 and Executive Order 13423.2 These referenced Orders stipulate that government agencies must develop environmental compliance audit programs to monitor and improve compliance with environmental regulations. As stated specifically in the DOE Order, as a part of a DOE facility's Environmental Management System (EMS), 'An environmental compliance audit and review program that identifies compliance deficiencies and root causes of non-compliance' shall be developed and implemented. The ECAAP has also been developed to satisfy LBNL's institutional technical assurance assessment requirements promulgated in the Environment, Safety and Health (ES&H) Self-Assessment Program (LBNL/PUB-5344) and described by the ES&H Technical Assurance Program (TAP) Manual (LBNL/PUB-913E). The ES&H TAP Manual provides the framework for systematic reviews of ES&H programs with the intent to provide assurance that these programs comply with their guiding regulations, are effective, and are properly implemented. As required by the DOE and Executive Orders and by LBNL's TAP, the goal of the ECAAP is to identify environmental regulatory compliance deficiencies and to determine their respective causes. The ECAAP then provides a means of correcting any deficiencies identified, and leads to continually improving environmental compliance performance.

  19. Teaching spreadsheet development using peer audit and self-audit methods for reducing error

    CERN Document Server

    Chadwick, David

    2008-01-01

    Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood of making common errors during development. The approach comprises of spreadsheet checking methods based on the commonly accepted educational paradigms of peer assessment and self-assessment. However, these paradigms are here based upon practical techniques commonly used by the internal audit function such as peer audit and control and risk self-assessment. The result of this symbiosis between educational assessment and professional audit is a method that educates students in a set of structured, transferable skills for spreadsheet error-checking which are useful for increasing error-awareness in the classroom and for reducing business risk in the workplace.

  20. THE AUDIT OF THE EUROPEAN FUNDS - THE ROMANIA CASE PARTICULARITIES

    Directory of Open Access Journals (Sweden)

    Tara Ioan Gheorghe

    2010-12-01

    Full Text Available The European funds are committed to improving the economic and financial state of the eastern European countries. Therefore they have to be performing spent. The financial audit has an extremely important duty from this point of view. In Romania case there are some particularities which are, at the same time, the possible ways to improve the financial audit activity as well. The vital thing among them is to improve the independence of the financial audit and to take in account the necessary report between internal and external audit. A proposal is made here.