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Sample records for cancer chart audit

  1. Pattern and Distribution of Colorectal Cancer in Tanzania: A Retrospective Chart Audit at Two National Hospitals

    Directory of Open Access Journals (Sweden)

    Leonard K. Katalambula

    2016-01-01

    Full Text Available Background. Colorectal cancer (CRC is a growing public health concern with increasing rates in countries with previously known low incidence. This study determined pattern and distribution of CRC in Tanzania and identified hot spots in case distribution. Methods. A retrospective chart audit reviewed hospital registers and patient files from two national institutions. Descriptive statistics, Chi square (χ2 tests, and regression analyses were employed and augmented by data visualization to display risk variable differences. Results. CRC cases increased sixfold in the last decade in Tanzania. There was a 1.5% decrease in incidences levels of rectal cancer and 2% increase for colon cancer every year from 2005 to 2015. Nearly half of patients listed Dar es Salaam as their primary residence. CRC was equally distributed between males (50.06% and females (49.94%, although gender likelihood of diagnosis type (i.e., rectal or colon was significantly different (P=0.027. More than 60% of patients were between 40 and 69 years. Conclusions. Age (P=0.0183 and time (P=0.004 but not gender (P=0.0864 were significantly associated with rectal cancer in a retrospective study in Tanzania. Gender (P=0.0405, age (P=0.0015, and time (P=0.0075 were all significantly associated with colon cancer in this study. This retrospective study found that colon cancer is more prevalent among males at a relatively younger age than rectal cancer. Further, our study showed that although more patients were diagnosed with rectal cancer, the trend has shown that colon cancer is increasing at a faster rate.

  2. [Audit: medical record documentation among advanced cancer patients].

    Science.gov (United States)

    Perceau, Elise; Chirac, Anne; Rhondali, Wadih; Ruer, Murielle; Chabloz, Claire; Filbet, Marilène

    2014-02-01

    Medical record documentation of cancer inpatients is a core component of continuity of care. The main goal of the study was an assessment of medical record documentation in a palliative care unit (PCU) using a targeted clinical audit based on deceased inpatients' charts. Stage 1 (2010): a clinical audit of medical record documentation assessed by a list of items (diagnosis, prognosis, treatment, power of attorney directive, advance directives). Stage 2 (2011): corrective measures. Stage 3 (2012): re-assessment with the same items' list after six month. Forty cases were investigated during stage 1 and 3. After the corrective measures, inpatient's medical record documentation was significantly improved, including for diagnosis (P = 0.01), diseases extension and treatment (P documentation for advanced directives (P = 0.145).

  3. Are primary care practitioners in Barbados following hypertension guidelines? - a chart audit

    Directory of Open Access Journals (Sweden)

    Carter Anne O

    2010-11-01

    Full Text Available Abstract Background About 55% of the population 40 to 80 years of age in Barbados is hypertensive. The quality of hypertension primary care compared to available practice guidelines is uncertain. Findings Charts of hypertensive and diabetic patients were randomly sampled at all public and 20 private sector primary care clinics. Charts of all hypertensive patients ≥ 40 years of age were then selected and processes of care and blood pressure (BP maintenance 343 charts of hypertensive patients (170 public, and 173 private were audited. Patients had the following characteristics: mean age 64 years, female gender 63%, mean duration of diagnosis 9.1 years, and diabetes diagnosed 58%. Patients had an average of 4.7 clinic visits per year, 70% were prescribed a thiazide diuretic, 42% a calcium channel blocker, 40% an angiotensin receptor blocker, and 19% a beta blocker. Public patients compared to private patients were more likely to be female (73% vs. 52%, p Conclusions Improvements are needed in following guidelines for basic interventions such as body mass assessment, accurate BP measurement, use of thiazide diuretics and lifestyle advice. BP control is inadequate.

  4. Peer chart audits: A tool to meet Accreditation Council on Graduate Medical Education (ACGME competency in practice-based learning and improvement

    Directory of Open Access Journals (Sweden)

    Patel Sangnya

    2007-07-01

    Full Text Available Abstract Background The Accreditation Council on Graduate Medical Education (ACGME supports chart audit as a method to track competency in Practice-Based Learning and Improvement. We examined whether peer chart audits performed by internal medicine residents were associated with improved documentation of foot care in patients with diabetes mellitus. Methods A retrospective electronic chart review was performed on 347 patients with diabetes mellitus cared for by internal medicine residents in a university-based continuity clinic from May 2003 to September 2004. Residents abstracted information pertaining to documentation of foot examinations (neurological, vascular, and skin from the charts of patients followed by their physician peers. No formal feedback or education was provided. Results Significant improvement in the documentation of foot exams was observed over the course of the study. The percentage of patients receiving neurological, vascular, and skin exams increased by 20% (from 13% to 33% (p = 0.001, 26% (from 45% to 71% (p Conclusion Peer chart audits performed by residents in the absence of formal feedback were associated with improved documentation of the foot exam in patients with diabetes mellitus. Although this study suggests that peer chart audits may be an effective tool to improve practice-based learning and documentation of foot care in diabetic patients, evaluating the actual performance of clinical care was beyond the scope of this study and would be better addressed by a randomized controlled trial.

  5. Early outcomes from the Dutch Upper Gastrointestinal Cancer Audit

    NARCIS (Netherlands)

    Busweiler, L A D; Wijnhoven, B P L; van Berge Henegouwen, M I; Henneman, D; van Grieken, N C T; Wouters, M W J M; van Hillegersberg, R; van Sandick, J W

    2016-01-01

    BACKGROUND: In 2011, the Dutch Upper Gastrointestinal Cancer Audit (DUCA) group began nationwide registration of all patients undergoing surgery with the intention of resection for oesophageal or gastric cancer. The aim of this study was to describe the initiation and implementation of this process

  6. Independent Pre-Transplant Recipient Cancer Risk Factors after Kidney Transplantation and the Utility of G-Chart Analysis for Clinical Process Control.

    Directory of Open Access Journals (Sweden)

    Harald Schrem

    Full Text Available The aim of this study is to identify independent pre-transplant cancer risk factors after kidney transplantation and to assess the utility of G-chart analysis for clinical process control. This may contribute to the improvement of cancer surveillance processes in individual transplant centers.1655 patients after kidney transplantation at our institution with a total of 9,425 person-years of follow-up were compared retrospectively to the general German population using site-specific standardized-incidence-ratios (SIRs of observed malignancies. Risk-adjusted multivariable Cox regression was used to identify independent pre-transplant cancer risk factors. G-chart analysis was applied to determine relevant differences in the frequency of cancer occurrences.Cancer incidence rates were almost three times higher as compared to the matched general population (SIR = 2.75; 95%-CI: 2.33-3.21. Significantly increased SIRs were observed for renal cell carcinoma (SIR = 22.46, post-transplant lymphoproliferative disorder (SIR = 8.36, prostate cancer (SIR = 2.22, bladder cancer (SIR = 3.24, thyroid cancer (SIR = 10.13 and melanoma (SIR = 3.08. Independent pre-transplant risk factors for cancer-free survival were age 62.6 years (p = 0.001, HR: 1.29, polycystic kidney disease other than autosomal dominant polycystic kidney disease (ADPKD (p = 0.001, HR: 0.68, high body mass index in kg/m2 (p<0.001, HR: 1.04, ADPKD (p = 0.008, HR: 1.26 and diabetic nephropathy (p = 0.004, HR = 1.51. G-chart analysis identified relevant changes in the detection rates of cancer during aftercare with no significant relation to identified risk factors for cancer-free survival (p<0.05.Risk-adapted cancer surveillance combined with prospective G-chart analysis likely improves cancer surveillance schemes by adapting processes to identified risk factors and by using G-chart alarm signals to trigger Kaizen events and audits for root-cause analysis of relevant detection rate changes

  7. A departmental audit of patients with bladder cancer.

    Science.gov (United States)

    Sahabudin, R. M.; Persad, R. A.; Mishriki, F.; Feneley, R. C.

    1992-01-01

    In keeping with the recent demands of the Department of Health for medical audit in clinical practice, an audit was undertaken of the management of bladder cancer patients in a large department of urology having three consultants with varied approaches of management. This study revealed interesting controversial areas for further scrutiny. For example, the poor prognosis of grade 3 T1 tumours with and without associated carcinoma-in-situ (CIS) and the speed of progression to invasive disease have indicated that a change to a more aggressive approach to the management of these tumours is necessary. High recurrence rates at the site of the original tumour (60%) and the presence of CIS also indicate the need for expert and thorough initial tumour assessment. The delays in diagnosis and treatment lend further support to the need for a 'haematuria clinic' to minimise such delays, which may influence prognosis. To reduce the occurrence of systematic errors in the recording, follow-up and surveillance of patients with bladder cancer, a protocol is suggested for a structured approach to optimise results, particularly in the poor prognostic categories. PMID:1416708

  8. Data on the distribution of cancer incidence and death across age and sex groups visualized using multilevel spie charts.

    Science.gov (United States)

    Feitelson, Dror G

    2016-04-01

    Cancer incidence and death statistics are typically recorded for multiple age and sex brackets, leading to large data tables which are difficult to digest. Effective visualizations of this data would allow practitioners, policy makers, and the general public to comprehend the data more readily and act on it appropriately. We introduce multilevel spie charts to create a combined visualization of cancer incidence and death statistics. Spie charts combine multiple pie charts, where the base pie chart (representing the general population) is used to set the angles of slices, and the superimposed ones use variable radii to portray the cancer data. Spie charts of cancer incidence and death statistics from Israel for 2009-2011 are used as an illustration. These charts clearly show various patterns of how cancer incidence and death distribute across age and sex groups, illustrating (1) absolute numbers and (2) rates per 100,000 population for different age and sex brackets. In addition, drawing separate charts for different cancer types illustrates relative mortality, both (3) across cancer types and (4) mortality relative to incidence. Naturally, this graphical depiction can be used for other diseases as well.

  9. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  10. Neutropenic event risk and impaired chemotherapy delivery in six European audits of breast cancer treatment

    NARCIS (Netherlands)

    Schwenkglenks, Matthias; Jackisch, Christian; Constenla, Manuel; Kerger, Joseph N.; Paridaens, Robert; Auerbach, Leo; Bosly, Andre; Pettengell, Ruth; Szucs, Thomas D.; Leonard, Robert

    2006-01-01

    Goals of work: The aims of this study were to assess chemotherapy treatment characteristics, neutropenic event (NE) occurrence and related risk factors in breast cancer patients in Western Europe. Material and methods: Six retrospective audits of breast cancer chemotherapy were combined into a datas

  11. A primary care audit of familial risk in patients with a personal history of breast cancer.

    Science.gov (United States)

    Nathan, Paul; Ahluwalia, Aneeta; Chorley, Wendy

    2014-12-01

    Breast cancer is the most common cancer diagnosed in women, both in the UK and worldwide. A small proportion of women are at very high risk of breast cancer, having a particularly strong family history. The National Institute for Health and Clinical Excellence (NICE) has advised that practitioners should not, in most instances, actively seek to identify women with a family history of breast cancer. An audit was undertaken at an urban primary care practice of 15,000 patients, using a paper-based, self-administered questionnaire sent to patients identified with a personal history of breast cancer. The aim of this audit was to determine whether using targeted screening of relatives of patients with breast cancer to identify familial cancer risk is worthwhile in primary care. Since these patients might already expected to have been risk assessed following their initial diagnosis, this audit acts as a quality improvement exercise. The audit used a validated family history questionnaire and risk assessment tool as a screening approach for identifying and grading familial risk in line with the NICE guidelines, to guide referral to the familial cancer screening service. The response rate to family history questionnaires was 54 % and the majority of patients responded positively to their practitioner seeking to identify familial cancer risks in their family. Of the 57 returned questionnaires, over a half (54 %) contained pedigrees with individuals eligible for referral. Patients and their relatives who are often registered with the practice welcome the discussion. An appropriate referral can therefore be made. The findings suggest a role for primary care practitioners in the identification of those at higher familial risk. However integrated systems and processes need designing to facilitate this work.

  12. Acuity systems and control charting.

    Science.gov (United States)

    Shaha, S H

    1995-01-01

    The strengths of control charting and other statistical process control (SPC) tools have not previously been applied to acuity systems. Intermountain Health Care, Salt Lake City, Utah, developed a new acuity system that relies heavily upon control charting for an array of purposes, including immediate feedback to caregivers regarding decisions, ongoing feedback to managers regarding decision patterns, and longer-term feedback regarding trends and budget-relevant information. The use of control charts has eliminated the need for auditing acuity-based staffing and has maintained the reliability of classifications at levels above 95 percent. Implications for other novel applications are offered.

  13. Linking audit and clinical effectiveness in the lung tumour service

    LENUS (Irish Health Repository)

    Gorman, Sharon

    2009-05-28

    Clinical Audit plays an important role in the evaluation of care and clinical outcomes for all patients. In conjunction with the respiratory nurse specialist a retrospective chart audit of the regional lung cancer service was undertaken at the Midlands Regional Hospital Mullingar (MRHM). The lung cancer service has been established for four years and has set its standards in line with NICE guidelines and Irish guidelines for the clinical management of lung cancer. An audit tool was developed by the audit facilitator in conjunction with the respiratory nurse specialist and key department personnel. The tool aimed to measure length of time taken for key steps in the patients care pathway. A pilot audit was carried out and the tool was evaluated. The audit tool provided accurate recording of information at key points in the patient’s care which allows for a thorough service evaluation. The data collected and analysed gives vital information on the quality of service, and showed where there are deficits in service provision that need to be addressed.

  14. Vitamin Chart

    Science.gov (United States)

    ... Loss Surgery? A Week of Healthy Breakfasts Shyness Vitamin Chart KidsHealth > For Teens > Vitamin Chart A A A en español Tabla de las vitaminas Type Benefits Sources Quantity Vitamin A Vitamin A prevents eye problems, promotes a ...

  15. Vitamin Chart

    Science.gov (United States)

    ... Loss Surgery? A Week of Healthy Breakfasts Shyness Vitamin Chart KidsHealth > For Teens > Vitamin Chart Print A A A en español Tabla de las vitaminas Type Benefits Sources Quantity Vitamin A Vitamin A prevents eye problems, promotes a ...

  16. MIXMAX charts

    NARCIS (Netherlands)

    Albers, Willem

    2012-01-01

    For attribute data with (very) small failure rates control charts based on subsequent groups of r failure times, for some r >= 1, have been shown to be attractive. This especially holds for charts which stop once the maximum (MAX) of such a group is sufficiently small, as this choice allows a nonpar

  17. Risk stratification and stroke prevention therapy care gaps in Canadian atrial fibrillation patients (from the Co-ordinated National Network to Engage Physicians in the Care and Treatment of Patients With Atrial Fibrillation chart audit).

    Science.gov (United States)

    Patel, Ashish D; Tan, Mary K; Angaran, Paul; Bell, Alan D; Berall, Murray; Bucci, Claudia; Demchuk, Andrew M; Essebag, Vidal; Goldin, Lianne; Green, Martin S; Gregoire, Jean C; Gross, Peter L; Heilbron, Brett; Lin, Peter J; Ramanathan, Krishnan; Skanes, Allan; Wheeler, Bruce H; Goodman, Shaun G

    2015-03-01

    The objectives of this national chart audit (January to June 2013) of 6,346 patients with atrial fibrillation (AF; ≥18 years without a significant heart valve disorder) from 647 primary care physicians were to (1) describe the frequency of stroke and bleed risk assessments in patients with nonvalvular AF by primary care physicians, including the accuracy of these assessments relative to established predictive indexes; (2) outline contemporary methods of anticoagulation used; and (3) report the time in the therapeutic range among patients prescribed warfarin. An annual stroke risk assessment was not undertaken in 15% and estimated without a formal risk tool in 33%; agreement with CHADS2 score estimation was seen in 87% of patients. Major bleeding risk assessment was not undertaken in 25% and estimated without a formal risk tool in 47%; agreement with HAS-BLED score estimation was observed in 64% with physician overestimation in 26% of patients. Antithrombotic therapy included warfarin (58%), dabigatran (22%), rivaroxaban (14%), and apixaban (risk for stroke. There is apparent overestimation of bleeding risk in many patients. Warfarin was the dominant stroke prevention treatment; however, the suggested TTR target was achieved in only 55% of these patients.

  18. Chart Series

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Centers for Medicare and Medicaid Services (CMS) offers several different Chart Series with data on beneficiary health status, spending, operations, and quality...

  19. Radar Chart

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Radar Chart collection is an archived product of summarized radar data. The geographic coverage is the 48 contiguous states of the United States. These hourly...

  20. Frequency format diagram and probability chart for breast cancer risk communication: a prospective, randomized trial

    Directory of Open Access Journals (Sweden)

    Wahner-Roedler Dietlind

    2008-10-01

    Full Text Available Abstract Background Breast cancer risk education enables women make informed decisions regarding their options for screening and risk reduction. We aimed to determine whether patient education regarding breast cancer risk using a bar graph, with or without a frequency format diagram, improved the accuracy of risk perception. Methods We conducted a prospective, randomized trial among women at increased risk for breast cancer. The main outcome measurement was patients' estimation of their breast cancer risk before and after education with a bar graph (BG group or bar graph plus a frequency format diagram (BG+FF group, which was assessed by previsit and postvisit questionnaires. Results Of 150 women in the study, 74 were assigned to the BG group and 76 to the BG+FF group. Overall, 72% of women overestimated their risk of breast cancer. The improvement in accuracy of risk perception from the previsit to the postvisit questionnaire (BG group, 19% to 61%; BG+FF group, 13% to 67% was not significantly different between the 2 groups (P = .10. Among women who inaccurately perceived very high risk (≥ 50% risk, inaccurate risk perception decreased significantly in the BG+FF group (22% to 3% compared with the BG group (28% to 19% (P = .004. Conclusion Breast cancer risk communication using a bar graph plus a frequency format diagram can improve the short-term accuracy of risk perception among women perceiving inaccurately high risk.

  1. Patient Treatment Tracking Chart

    Science.gov (United States)

    ... ZIP code here Hepatitis C Treatment Tracking Chart Patient Treatment Tracking Chart Patient Treatment Tracking Chart Sample Chart This chart is ... this website Submit Share this page Related Resource Patient Treatment Tutorial return to top CONNECT Veterans Crisis ...

  2. Validating a benchmarking tool for audit of early outcomes after operations for head and neck cancer.

    Science.gov (United States)

    Tighe, D; Sassoon, I; McGurk, M

    2017-04-01

    INTRODUCTION In 2013 all UK surgical specialties, with the exception of head and neck surgery, published outcome data adjusted for case mix for indicator operations. This paper reports a pilot study to validate a previously published risk adjustment score on patients from separate UK cancer centres. METHODS A case note audit was performed of 1,075 patients undergoing 1,218 operations for head and neck squamous cell carcinoma under general anaesthesia in 4 surgical centres. A logistic regression equation predicting for all complications, previously validated internally at sites A-C, was tested on a fourth external validation sample (site D, 172 operations) using receiver operating characteristic curves, Hosmer-Lemeshow goodness of fit analysis and Brier scores. RESULTS Thirty-day complication rates varied widely (34-51%) between the centres. The predictive score allowed imperfect risk adjustment (area under the curve: 0.70), with Hosmer-Lemeshow analysis suggesting good calibration. The Brier score changed from 0.19 for sites A-C to 0.23 when site D was also included, suggesting poor accuracy overall. CONCLUSIONS Marked differences in operative risk and patient case mix captured by the risk adjustment score do not explain all the differences in observed outcomes. Further investigation with different methods is recommended to improve modelling of risk. Morbidity is common, and usually has a major impact on patient recovery, ward occupancy, hospital finances and patient perception of quality of care. We hope comparative audit will highlight good performance and challenge underperformance where it exists.

  3. "Burst" ketamine for refractory cancer pain: an open-label audit of 39 patients.

    Science.gov (United States)

    Jackson, K; Ashby, M; Martin, P; Pisasale, M; Brumley, D; Hayes, B

    2001-10-01

    The results of a novel approach to the use of ketamine in refractory cancer pain are reported. In this prospective, multicenter, unblinded, open-label audit, 39 patients (with a total of 43 pains) received a short duration (3 to 5 days) ketamine infusion. The initial dose of 100 mg/24 hr was escalated if required to 300 mg/24 hr and then to a maximum dose of 500 mg/24hr. The overall response rate was 29/43 (67%). Analysis of results according to pain mechanisms showed that 15/17 somatic and 14/23 neuropathic pains responded. In 5 patients who appeared to respond, it is possible that another concurrent intervention may have contributed in whole or part for the pain relief observed. After cessation of ketamine, 24/29 maintained good pain control, with a maximum documented duration of eight weeks. However, 5 of the initial 29 responders experienced a recurrence of pain within 24 hours, and ketamine was recommenced. Of these, 2 underwent another intervention for pain control while 3 continued on ketamine until their deaths between two and four weeks later. Twelve patients reported adverse psychomimetic effects, with the incidence rising with increasing dose. Four of these were non-responders and the ketamine was stopped. Eight were responders, and in 3 the adverse effects were rendered acceptable with dose reduction; the other 5 rejected a dose reduction. The results reported suggest the need for further investigation of the place of ketamine in cancer pain management.

  4. Assessment of rehabilitation needs in colorectal cancer treatment: Results from a mixed audit and qualitative study in Denmark.

    Science.gov (United States)

    Wiedenbein, Liza; Kristiansen, Maria; Adamsen, Lis; Hjort, Dorte; Hendriksen, Carsten

    2016-06-01

    Background Systematic assessments of cancer patients' rehabilitation needs are a prerequisite for devising appropriate survivorship programs. Little is known about the fit between needs assessment outlined in national rehabilitation policies and clinical practice. This study aimed to explore clinical practices related to identification and documentation of rehabilitation needs among patients with colorectal cancer at Danish hospitals. Material and methods A retrospective clinical audit was conducted utilizing data from patient files randomly selected at surgical and oncology hospital departments treating colorectal cancer patients. Forty patients were included, 10 from each department. Semi-structured interviews were carried out among clinical nurse specialists. Audit data was analyzed using descriptive statistics, qualitative data using thematic analysis. Results Documentation of physical, psychological and social rehabilitation needs initially and at end of treatment was evident in 10% (n = 2) of surgical patient trajectories and 35% (n = 7) of oncology trajectories. Physical rehabilitation needs were documented among 90% (n = 36) of all patients. Referral to municipal rehabilitation services was documented among 5% (n = 2) of all patients. Assessments at surgical departments were shaped by the inherent continuous assessment of rehabilitation needs within standardized fast-track colorectal cancer surgery. In contrast, the implementation of locally developed assessment tools inspired by the distress thermometer (DT) in oncology departments was challenged by a lack of competencies and funding, impeding integration of data into patient files. Conclusion Consensus must be reached on how to ensure more systematic, comprehensive assessments of rehabilitation needs throughout clinical cancer care. Fast-track surgery ensures systematic documentation of physical needs, but the lack of inclusion of data collected by the DT in oncological departments

  5. Is DRE essential for the follow up of prostate cancer patients? A prospective audit of 194 patients

    Directory of Open Access Journals (Sweden)

    Matanhelia Shyam S

    2005-01-01

    Full Text Available Abstract Background Prostate cancer follow up forms a substantial part of the urology outpatient workload. Nurse led prostate cancer follow up clinics are becoming more common. Routine follow-up may involve performing DRE, which may require training. Objectives The aim of this audit was to assess the factors that influenced the change in the management of prostate cancer patients during follow up. This would allow us to pave the way towards a protocol driven follow up clinic led by nurse specialists without formal training in DRE. Results 194 prostate cancer patients were seen over a period of two months and all the patients had DRE performed on at least one occasion. The management was changed in 47 patients. The most common factor influencing this change was PSA trend. A change in DRE findings influenced advancement of the clinic visit in 2 patients. Conclusions PSA is the most common factor influencing change in the management of these patients. Nurse specialists can run prostate cancer follow-up clinics in parallel to existing consultant clinics and reserve DRE only for those patients who have a PSA change or have onset of new symptoms. However larger studies are required involving all the subgroups of patients to identify the subgroups of patients who will require DRE routinely.

  6. Excel 2007 Charts

    CERN Document Server

    Walkenbach, John

    2008-01-01

    Excel, the top number-crunching tool, now offers a vastly improved charting function to help you give those numbers dimension and relativity. John Walkenbach, a.k.a. Mr. Spreadsheet, clearly explains all these charting features and shows you how to choose the right chart for your needs. You'll learn to modify data within the chart, deal with missing data, format your chart, use trend lines, construct "impossible" charts, create charts from pivot tables, dress them up with graphics, and more. Note: CD-ROM/DVD and other supplementary materials are not included as part of eBook file.

  7. On regional geomagnetic charts

    Science.gov (United States)

    Alldredge, L.R.

    1987-01-01

    When regional geomagnetic charts for areas roughly the size of the US were compiled by hand, some large local anomalies were displayed in the isomagnetic lines. Since the late 1960s, when the compilation of charts using computers and mathematical models was started, most of the details available in the hand drawn regional charts have been lost. One exception to this is the Canadian magnetic declination chart for 1980. This chart was constructed using a 180 degrees spherical harmonic model. -from Author

  8. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  9. Variation in promptness of presentation among 10,297 patients subsequently diagnosed with one of 18 cancers: evidence from a National Audit of Cancer Diagnosis in Primary Care.

    Science.gov (United States)

    Keeble, Stuart; Abel, Gary A; Saunders, Catherine L; McPhail, Sean; Walter, Fiona M; Neal, Richard D; Rubin, Gregory P; Lyratzopoulos, Georgios

    2014-09-01

    Cancer awareness public campaigns aim to shorten the interval between symptom onset and presentation to a doctor (the 'patient interval'). Appreciating variation in promptness of presentation can help to better target awareness campaigns. We explored variation in patient intervals recorded in consultations with general practitioners among 10,297 English patients subsequently diagnosed with one of 18 cancers (bladder, brain, breast, colorectal, endometrial, leukaemia, lung, lymphoma, melanoma, multiple myeloma, oesophageal, oro-pharyngeal, ovarian, pancreatic, prostate, renal, stomach, and unknown primary) using data from of the National Audit of Cancer Diagnosis in Primary Care (2009-2010). Proportions of patients with 'prompt'/'non-prompt' presentation (0-14 or 15+ days from symptom onset, respectively) were described and respective odds ratios were calculated by multivariable logistic regression. The overall median recorded patient interval was 10 days (IQR 0-38). Of all patients, 56% presented promptly. Prompt presentation was more frequent among older or housebound patients (p presentation was most frequent for bladder and renal cancer (74% and 70%, respectively); and least frequent for oro-pharyngeal and oesophageal cancer (34% and 39%, respectively, p presentation were 2.26 (95% confidence interval 1.57-3.25) and 0.42 (0.34-0.52) for oro-pharyngeal and bladder cancer, respectively. Sensitivity analyses produced similar findings. Routinely recorded patient interval data reveal considerable variation in the promptness of presentation. These findings can help to prioritise public awareness initiatives and research focusing on symptoms of cancers associated with greater risk of non-prompt presentation, such as oro-pharyngeal and oesophageal cancer.

  10. Patient characteristics, treatment and survival in pulmonary carcinoid tumours: an analysis from the UK National Lung Cancer Audit

    Science.gov (United States)

    Hobbins, Stephanie; West, Doug; Peake, Michael; Beckett, Paul; Woolhouse, Ian

    2016-01-01

    Objectives Pulmonary carcinoid (PC) is a rare tumour with good prognosis following surgical resection. However, little is known regarding patient characteristics and use of other treatments modalities. Our objective was to review patient characteristics, treatment and survival for patients with PC and contrast these results with other forms of non-small cell lung cancer (NSCLC). Setting Audit data from UK National Lung Cancer Audit (NLCA) 2008–2013. Participants 184 906 lung cancer cases were submitted to the NLCA. Outcome measures Primary outcome—survival rates between PC and NSCLC. Secondary outcome—differences in performance status, lung function and treatment modality between PC and NSCLC. Results PC histology was recorded in 1341 (0.73%) patients and non-carcinoid NSCLC histology in 162 959 (87.4%) cases. 91% of patients with PC had good performance status (Eastern Cooperative Oncology Group (ECOG) 0–1), compared with only 53% of NSCLC. 66% of PC had localised disease. Of all PC cases, 77% were treated with surgery, 6.2% received chemotherapy and 3.6% received radiotherapy, with the remainder treated with best supportive care. Overall 1-year and 3-year survival rates for PC were 92% and 84.7%, respectively. In contrast, 1-year and 3-year survival rates for NSCLC were 36.2% and 15.6%, However, 3-year survival for PC markedly decreased with worsening performance status and advanced disease to 23.8% for performance status ECOG 3–4 and 33.6% for stage IV disease. Conclusions In contrast to other forms of NSCLC, the majority of patients with PC present with good performance status, preserved lung function and early stage disease amenable to surgical resection. However, 1 in 5 patients with PC has metastatic disease which is associated with poor prognosis, as is poor performance status at presentation. We believe these data will help clinicians provide accurate prognostic predictions stratified according to patient characteristics at presentation, as

  11. Robust CUSUM control charting

    NARCIS (Netherlands)

    Nazir, H.Z.; Riaz, M.; Does, R.J.M.M.; Abbas, N.

    2013-01-01

    Cumulative sum (CUSUM) control charts are very effective in detecting special causes. In general, the underlying distribution is supposed to be normal. In designing a CUSUM chart, it is important to know how the chart will respond to disturbances of normality. The focus of this article is to control

  12. How to Implement the NCAA Financial Audit Guidelines.

    Science.gov (United States)

    Connolly, Lawrence C., Jr.; And Others

    1987-01-01

    Suggestions for implementing new National Collegiate Athletic Association guidelines for intercollegiate athletics program financial audits include forming an internal task force, preparing an organization chart, choosing the type of audit, conducting a survey of booster groups, preparing a schedule of revenues and expenditures, selecting an…

  13. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

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

  14. Everolimus-Based Therapy versus Chemotherapy among Patients with HR+/HER2- Metastatic Breast Cancer: Comparative Effectiveness from a Chart Review Study.

    Science.gov (United States)

    Li, Nanxin; Hao, Yanni; Xie, Jipan; Lin, Peggy L; Koo, Valerie; Ohashi, Erika; Wu, Eric Q

    2015-01-01

    Objective. To compare the real-world effectiveness of everolimus-based therapy and chemotherapy in postmenopausal women with hormone-receptor-positive/human-epidermal-growth-factor-receptor-2-negative (HR+/HER2-) metastatic breast cancer (mBC). Methods. This retrospective chart review examined a nationwide sample of postmenopausal HR+/HER2- mBC women in community-based oncology practices. Patients received everolimus-based therapy or chemotherapy for mBC between 07/01/2012 and 04/15/2013, after failure of a non-steroidal aromatase inhibitor. Overall survival (OS), progression-free survival (PFS), and time on treatment (TOT) were compared using Kaplan-Meier analysis and Cox proportional hazards models adjusting for line of therapy and baseline characteristics. Results. 234 and 137 patients received everolimus-based therapy and chemotherapy. Patients treated with everolimus-based therapy tended to have less aggressive mBC than patients treated with chemotherapy. Multivariate-adjusted Cox models showed that everolimus-based therapy was associated with significantly longer OS [hazard ratio (HR) = 0.37, 95% confidence interval (CI): 0.22-0.63], PFS (HR = 0.70, 95% CI = 0.50-0.97), and TOT (HR = 0.34, 95% CI: 0.25-0.45) than chemotherapy. Adjusted comparative effectiveness results were generally consistent across lines of therapy. Conclusion. In this retrospective chart review of postmenopausal HR+/HER2- mBC patients, treatment with everolimus-based therapy was associated with longer OS, PFS, and TOT than chemotherapy.

  15. Reduced Circumferential Resection Margin Involvement in Rectal Cancer Surgery: Results of the Dutch Surgical Colorectal Audit

    NARCIS (Netherlands)

    Gietelink, L.; Wouters, M.W.; Tanis, P.J.; Deken, M.M.; Berge, M.G. Ten; Tollenaar, R.A.; Krieken, J.H.J.M. van; Noo, M.E. de

    2015-01-01

    BACKGROUND: The circumferential resection margin (CRM) is a significant prognostic factor for local recurrence, distant metastasis, and survival after rectal cancer surgery. Therefore, availability of this parameter is essential. Although the Dutch total mesorectal excision trial raised awareness ab

  16. 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.

  17. 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...

  18. Fractional smith chart theory

    KAUST Repository

    Shamim, Atif

    2011-03-01

    For the first time, a generalized Smith chart is introduced here to represent fractional order circuit elements. It is shown that the standard Smith chart is a special case of the generalized fractional order Smith chart. With illustrations drawn for both the conventional integer based lumped elements and the fractional elements, a graphical technique supported by the analytical method is presented to plot impedances on the fractional Smith chart. The concept is then applied towards impedance matching networks, where the fractional approach proves to be much more versatile and results in a single element matching network for a complex load as compared to the two elements in the conventional approach. © 2010 IEEE.

  19. Nanoporous Glass Integrated in Volumetric Bar-Chart Chip for Point-of-Care Diagnostics of Non-Small Cell Lung Cancer.

    Science.gov (United States)

    Li, Ying; Xuan, Jie; Song, Yujun; Qi, Wenjin; He, Bangshun; Wang, Ping; Qin, Lidong

    2016-01-26

    Point-of-care (POC) testing has the potential to enable rapid, low-cost, and large-scale screening. POC detection of a multiplexed biomarker panel can facilitate the early diagnosis of non-small cell lung cancer (NSCLC) and, thus, may allow for more timely surgical intervention for life-saving treatment. Herein, we report the nanoporous glass (NPG) integrated volumetric bar-chart chip (V-Chip) for POC detection of the three NSCLC biomarkers CEA, CYFRA 21-1, and SCCA, by the naked eye. The 3D nanostructures in the NPG membrane efficiently increase the number of binding sites for antibodies and decrease the diffusion distance between antibody and antigen, enabling the low detection limit and rapid analysis time of the NPG-V-Chip. We utilized the NPG-V-Chip to test the NSCLC biomarker panel and found that the limit of detection can reach 50 pg/mL (10-fold improvement over the original V-Chip), and the total assay time can be decreased from 4 to 0.5 h. We then detected CEA in 21 serum samples from patients with common cancers, and the on-chip results showed good correlation with the clinical results. We further assayed 10 lung cancer samples using the device and confirmed the results obtained using conventional ELISA methods. In summary, the NPG-V-Chip platform has the ability of multiplex, low detection limit, low cost, lack of need for accessory equipment, and rapid analysis time, which may render the V-Chip a useful platform for quantitative POC detection in resource-limited settings and personalized diagnostics.

  20. 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...

  1. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

    Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their au...

  2. 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.

  3. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  4. Smart Book Charts

    Science.gov (United States)

    Chinnapongse, Ronald L.

    2015-01-01

    Smart book charts for TPSM: Heatshield for Extreme Entry Environment Technology (HEEET), Conformal Ablative TPS (CA-TPS), 3D Woven Multifunctional Ablative TPS (3D MAT), and Adaptable, Deployable, Entry and Placement Technology (ADEPT).

  5. Barograms / Barograph Charts

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Barograms are weekly rectangular charts recording barometric pressure at a given station. The barograph is an instrument that makes a continuous pen and ink trace of...

  6. Great Lakes Ice Charts

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Charts show ice extent and concentration three times weekly during the ice season, for all lakes except Ontario, from the 1973/74 ice season through the 2001/2002...

  7. CDC Child Growth Charts

    Data.gov (United States)

    U.S. Department of Health & Human Services — CDC child growth charts consist of a series of percentile curves that illustrate the distribution of selected body measurements in U.S. children. Pediatric growth...

  8. State-Chart Autocoder

    Science.gov (United States)

    Clark, Kenneth; Watney, Garth; Murray, Alexander; Benowitz, Edward

    2007-01-01

    A computer program translates Unified Modeling Language (UML) representations of state charts into source code in the C, C++, and Python computing languages. ( State charts signifies graphical descriptions of states and state transitions of a spacecraft or other complex system.) The UML representations constituting the input to this program are generated by using a UML-compliant graphical design program to draw the state charts. The generated source code is consistent with the "quantum programming" approach, which is so named because it involves discrete states and state transitions that have features in common with states and state transitions in quantum mechanics. Quantum programming enables efficient implementation of state charts, suitable for real-time embedded flight software. In addition to source code, the autocoder program generates a graphical-user-interface (GUI) program that, in turn, generates a display of state transitions in response to events triggered by the user. The GUI program is wrapped around, and can be used to exercise the state-chart behavior of, the generated source code. Once the expected state-chart behavior is confirmed, the generated source code can be augmented with a software interface to the rest of the software with which the source code is required to interact.

  9. Patterns of care in geriatric cancer patients – An audit from a rural based hospital cancer registry in Kerala

    Directory of Open Access Journals (Sweden)

    V M Patil

    2015-01-01

    Full Text Available Background: There is deficit of data from India on elderly patients with cancer. Comprehensive geriatric assessment may lead to a better decision making capacity in this population. However, routine implementation of such assessment is resource consuming. Aim: The aim of this study was to determine the patterns of care in elderly patients treated at a tertiary rural cancer center in India. Materials And Methods: All patients with age 70 or above with solid tumors without any definitive treatment prior to the registration at our center and registered between 01/01/2010 and 31/12/2011 were selected for this study. The baseline demographic pattern and the pattern of care of treatment were analyzed. SPSS version 16 (IBM Inc, Armonk, New York, U.S. was used for analysis. Descriptive data are provided. Results: A total of 761 patients were evaluable subject to the aforementioned inclusion criteria. The median age of this cohort was 75 years (70-95 years. The most frequent primary sites of malignancies in 451 males were head neck (32.4%, lung (23.3% and gastrointestinal (23.3%. In 310 females, the most common sites were head neck (31.6%, gynecological (18.4% and gastrointestinal (24.5%. 228 (30% of the patients had localized disease, 376 (49.4% had loco-regionally advanced disease and 145 (19.1% had distant metastases at presentation. 334 (46.32% of patients were treated with curative intent. On logistic regression analysis the factors that predicted use of curative intent treatment were age <75 years, performance status 0-1, primary site and clinical extent of disease. Conclusion: Routine comprehensive geriatric assessment needs to be implemented in our setting as almost 50% of our geriatric patients undergo curative intent treatment.

  10. Synthetic growth reference charts

    NARCIS (Netherlands)

    Hermanussen, Michael; Stec, Karol; Aßmann, Christian; Meigen, Christof; Van Buuren, Stef

    2016-01-01

    Objectives: To reanalyze the between-population variance in height, weight, and body mass index (BMI), and to provide a globally applicable technique for generating synthetic growth reference charts. Methods: Using a baseline set of 196 female and 197 male growth studies published since 1831, common

  11. Understanding Graphs & Charts.

    Science.gov (United States)

    Cleary, John J.; Gravely, Mary Liles

    Developed by educators from the Emily Griffith Opportunity School, this teacher's guide was developed for a 4-hour workshop to teach employees how to read the charts and graphs they need in the workplace. The unit covers four types of graphs: pictographs, bar graphs, line graphs, and circle graphs. The guide is divided into four sections: reading…

  12. An audit of current practice and management of metastatic spinal cord compression at a regional cancer centre.

    LENUS (Irish Health Repository)

    Sui, J

    2012-02-01

    Metastatic spinal cord compression (MSCC) is an oncological emergency requiring prompt recognition and management to preserve neurological function and mobility. We performed an audit to assess current practice of MSCC against current best practice as outlined by NICE. Our retrospective audit identified 10 patients from January to December 2009 with confirmed MSCC. The most common primary tumours were prostate 3 (30%), breast 3 (30%) and lung 2 (20%). Pain was the main presenting symptom 9 (90%), followed by weakness 7 (70%) and sensory changes 1 (10%). 5 (50%) had MRI within 24 hours and only 6 (60%) underwent full MRI scan. 8 (80%) had corticosteroids before MRI scan. 6 (60%) received radiotherapy within 24 hours. Only 4 (40%) were referred to orthopaedics and none of these patients had been recommended surgery. Up 14 days following radiological confirmation of MSCC, the number of patients who were unable to walk increased by 20%. Only 5 (50%) were discharged during this period of study. Our audit reported a number of variances in management compared to NICE guideline. These can be improved by following a\\'fast track\\' referral pathway and regular education for junior doctors and primary care doctors.

  13. 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.

  14. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  15. Weighing Rain Gauge Recording Charts

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Weighing rain gauge charts record the amount of precipitation that falls at a given location. The vast majority of the Weighing Rain Gauge Recording Charts...

  16. NOAA Raster Navigational Charts (RNC)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — NOAA, National Ocean Service, Office of Coast Survey, Marine Chart Division is responsible to build and maintain a suite of more than 1000 nautical charts that are...

  17. 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.

  18. Audit Information Management System

    Data.gov (United States)

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

  19. The 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.

  20. 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 ...

  1. Flash Builder charting and multimedia

    CERN Document Server

    Rocchi, Cesare

    2010-01-01

    Charting and multimedia are two vital tools for data-driven applications. Learn about the main components of the chart library included in Flash Builder, and see how to build and customize widely used charts. Turning your attention to the multimedia capabilities of the Flex framework, you will review the multimedia components built into the Flex library, and learn how to use ActionScript to manipulate video and audio files. Charting and Multimedia is the third of five articles that will be compiled in the book, Data Visualization with Flash Builder: Designing RIA and AIR Applications with Rem

  2. MAX-EWMA CHART FOR AUTOCORRELATED PROCESSES (MEWMAP CHART

    Directory of Open Access Journals (Sweden)

    K. Thaga

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: This paper proposes an exponentially weighted moving average (EWMA control chart that is capable of detecting changes in both process mean and standard deviation for autocorrelated data (referred to as the Maximum Exponentially Weighted Moving Average Chart for Autocorrelated Process, or MEWMAP chart. This chart is based on fitting a time series model to the data, and then calculating the residuals. The observations are represented as a first-order autoregressive process plus a random error term. The Average Run Lengths (ARLs for fixed decision intervals and reference values (h, k are calculated. The proposed chart is compared with the Max-CUSUM chart for autocorrelated data proposed by Thaga (2003. Comparisons are based on the out-of-control ARLs. The MEWMAP chart detects moderate to large shifts in the mean and/or standard deviation at both low and high levels of autocorrelations more quickly than the Max-CUSUM chart for autocorrelated processes.

    AFRIKAANSE OPSOMMING: Die navorsing stel voor dat 'n eksponensiaal geweegde bewegende gemiddelde kontrolekaart gebruik word om verandering van prosesgemiddelde en – standaardafwyking van outogekorreleerde data te bepaal. Die kontrolekaart word gedryf deur passing van 'n tydreeks as datamodel met bepaling van residuwaardes. Met hierdie gegewens as vertrekpunt word gemiddelde looplengtes vir vaste besluitintervalle en verwysingwaardes (h, k bereken. Die kontrolekaart bepaal matige en groot verskuiwings van waardes vir hoë en lae outokorrelasiewaardes heel snel.

  3. 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.

  4. Art/Dance Developmental Chart.

    Science.gov (United States)

    Kinda, Crystal L., Comp.; Hand, Leslie, Comp.

    A developmental chart of dance and art is presented according to Piaget's three stages of mental development: intuitive thought, concrete operations, and formal operations. Development is charted for dance/movement and art beginning with a sensorimotor unit (1 to 3 years), through self awareness (3 to 5 years), motor skills (5 to 7 years), form (7…

  5. Growth charts of human development

    NARCIS (Netherlands)

    Van Buuren, Stef

    2014-01-01

    This article reviews and compares two types of growth charts for tracking human development over age. Both charts assume the existence of a continuous latent variable, but relate to the observed data in different ways. The D-score diagram summarizes developmental indicators into a single aggregate s

  6. Patient Treatment Tracking Chart

    Science.gov (United States)

    ... Program Liver Basics Liver Complications Liver Complications Home Cirrhosis Liver Cancer Liver Transplant Living with Hepatitis Living with Hepatitis Home Alcohol and Hepatitis Alternative and Complementary Therapies Diet and Nutrition Managing Pain Mental Health Sex and Sexuality (for ...

  7. 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)

  8. 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.

  9. 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. 

  10. 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...

  11. 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.

  12. 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.

  13. Charting Transnational Native American Studies

    Directory of Open Access Journals (Sweden)

    Hsinya Huang

    2012-06-01

    Full Text Available Introduction to the Special Forum entitled "Charting Transnational Native American Studies: Aesthetics, Politics, Identity," edited by Hsinya Huang, Philip J. Deloria, Laura M. Furlan, and John Gamber

  14. Inland Electronic Navigational Charts (IENC)

    Data.gov (United States)

    Army Corps of Engineers, Department of the Army, Department of Defense — These Inland Electronic Navigational Charts (IENCs) were developed from available data used in maintenance of Navigation channels. Users of these IENCs should be...

  15. NOAA Electronic Navigational Charts (ENC)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Office of Coast Survey (OCS) has been involved in the development of a NOAA Electronic Navigational Chart (NOAA ENC) suite to support the marine transportation...

  16. 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...

  17. 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.

  18. 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.

  19. Topoisomerase II alpha gene copy loss has adverse prognostic significance in ERBB2-amplified breast cancer: a retrospective study of paraffin-embedded tumor specimens and medical charts

    Directory of Open Access Journals (Sweden)

    Zhu April

    2008-08-01

    Full Text Available Abstract Background Amplification of the ERBB2 (Her-2/neu oncogene, which occurs in approximately 25% of breast carcinomas, is a known negative prognostic factor. Available data indicate that a variable number of nearby genes on chromosome 17q may be co-amplified or deleted, forming a continuous amplicon of variable size. In approximately 25% of these patients, the amplicon extends to the gene for topoisomerase II alpha (TOP2A, a target for anthracyclines. We sought to understand the significance of these associated genomic changes for breast cancer prognosis and predicting response to therapy. Methods and patients Archival tissue samples from 63 breast cancer patients with ERBB2 amplification, stages 0–IV, were previously analyzed with FISH probes for genes located near ERBB2. In the present study, the clinical outcome data were determined for all patients presenting at stages I–III for whom adequate clinical follow up was available. Results Four amplicon patterns (Classes were identified. These were significantly associated with the clinical outcome, specifically, recurrence of breast cancer. The Amplicon class IV with deleted TOP2A had 67% (6/9 cases with recurrence, whereas the other three classes combined had only 12% (3/25 cases (p-value = 0.004 at the time of last follow-up. TOP2A deletion was also significantly associated with time to recurrence (p-value = 0.0002. After adjusting for age in Cox regression analysis, the association between TOP2A deletion and time to recurrence remains strongly significant (p-value = 0.002 whereas the association with survival is marginally significant (p-value = 0.06. Conclusion TOP2A deletion is associated with poor prognosis in ERBB2-amplified breast carcinomas. Clarification of the mechanism of this association will require additional study.

  20. 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...

  1. 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...

  2. 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

  3. 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

  4. 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...

  5. 7 CFR 51.2276 - Color chart.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Color chart. 51.2276 Section 51.2276 Agriculture... Standards for Shelled English Walnuts (Juglans Regia) General § 51.2276 Color chart. The color chart (USDA Walnut Color Chart) to which reference is made in §§ 51.2281 and 51.2282 illustrates the four shades...

  6. Fuzzy multinomial control chart and its application

    Science.gov (United States)

    Wibawati, Mashuri, Muhammad; Purhadi, Irhamah

    2016-03-01

    Control chart is a technique that has been used widely in industry and services. P chart is the simplest control chart. In this chart, item is classified into two categories as either conforming and non conforming. This chart based on binomial distribution. In practice, each item can classify in more than two categories such as very bad, bad, good and very good. Then to monitor the process we used multinomial p control chart. However, if the classification is an element of vagueness, the fuzzy multinomial control chart (FM) is more appropriately used. Control limit of FM chart obtained multinomial distribution and the degree of membership using fuzzy trianguler are 0, 0.25. 0.5 and 1. This chart will be applied to the data glass and will compare with multinomial p control chart.

  7. 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.

  8. 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…

  9. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    Purpose: The authors aim to exploit a natural experment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach: Regression analysis is used. The authors apply both a core audit f...

  10. Flowcharting with D-charts

    Science.gov (United States)

    Meyer, D.

    1985-01-01

    A D-Chart is a style of flowchart using control symbols highly appropriate to modern structured programming languages. The intent of a D-Chart is to provide a clear and concise one-for-one mapping of control symbols to high-level language constructs for purposes of design and documentation. The notation lends itself to both high-level and code-level algorithmic description. The various issues that may arise when representing, in D-Chart style, algorithms expressed in the more popular high-level languages are addressed. In particular, the peculiarities of mapping control constructs for Ada, PASCAL, FORTRAN 77, C, PL/I, Jovial J73, HAL/S, and Algol are discussed.

  11. Retrospective Audit: Does Prior Assessment by Oral and Maxillofacial Surgeons Reduce the Risk of Osteonecrosis of The Jaw in Patients Receiving Bone-Targeted Therapies for Metastatic Cancers to the Skeleton?--Part II.

    Science.gov (United States)

    Turner, Bruce; Ali, Sacha; Pati, Jhumur; Nargund, Vinod; Ali, Enamul; Cheng, Leo; Wells, Paula

    2016-01-01

    Men who receive bone-targeted therapy for metastatic prostate cancer are at increased risk of osteonecrosis of the jaw (ONJ). Development of ONJ has been associated with the administration of bone-targeted therapies in association with other risk factors. ONJ can be distressing for a patient because it can cause pain, risk of jaw fracture, body image disturbance, difficultly eating, and difficulty maintaining good oral hygiene. The aim of this article is to report results of an audit of prior assessment by oral and maxillofacial surgeons (OMFS) before initiation of bone-targeted therapies and whether it may reduce the risk of ONJ in patients receiving bone-targeted therapies for advanced cancers.

  12. Efficacy, compliance and reasons for refusal of postoperative chemotherapy for elderly patients with colorectal cancer: a retrospective chart review and telephone patient questionnaire.

    Directory of Open Access Journals (Sweden)

    Pan Li

    Full Text Available BACKGROUND: Numerous clinical trials have demonstrated that elderly patients with colorectal cancer (CRC can benefit from chemotherapy, yet compliance in real-world practice is low. The purpose of this study is to investigate the efficacy, compliance and reasons for refusal of postoperative chemotherapy for elderly patients with CRC and to provide corresponding strategies. PATIENTS AND METHODS: The clinico-pathological and biochemical data of the chemotherapy group and chemo-refusing group were compared among 386 elderly patients (>70 years old with CRC who underwent surgery. 226 patients received chemotherapy and 160 patients refused. Follow-up of the subjective reasons for refusal was investigated using the elderly caner patients' chemo-refusal reason questionnaire (ECPCRRQ prepared by the authors and a group of psychologists. The questionnaire is administrated by telephone. A predictive model for 5-year disease-free survival (DFS and 5-year overall survival (OS was constructed by using Kaplan-Meier analysis, logistic and Cox regression. RESULTS: Among stage III patients, receiving chemotherapy was associated with a significantly higher OS (68% compared to those who refused ( OS 50% (HR: 2.05, 95%CI: 1.12-3.77, P = 0.02. The Chemo-refusal group had more female and elderly patients, significantly higher rate of severe complications, and lower body mass index (BMI. Follow-up phone questionnaire analysis showed the doctors' uncertainty of chemotherapy benefit, economic difficulties, uncomfortable feeling, superstition of Traditional Chinese Medicine, concealing information and lack of social support were the main factors for elderly CRC patients to decline chemotherapy. CONCLUSION: The receipt of post-operative chemotherapy in elderly patients with resected stage III CRC was associated with a more favorable survival. The low compliance rate (160/386 of postoperative chemotherapy was influenced by various subjective and objective factors.

  13. AMDIS and CHART update. 1

    Energy Technology Data Exchange (ETDEWEB)

    Murakami, I.; Kato, T. [National Inst. for Fusion Science, Toki, Gifu (Japan); Igarashi, A. [Miyazaki Univ., Miyazaki (JP)] [and others

    2002-10-01

    A working group for updating atomic and molecular collision data in the NIFS database AMDIS (electron scattering) and CHART (ion scattering) has been organized. This group has searched and reviewed literatures for collecting relevant atomic data with are to be included into the database. This is a summary report of the activities of this working group. (author)

  14. 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...

  15. 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.

  16. 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....

  17. 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...

  18. 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.

  19. 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...

  20. 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.

  1. 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)

  2. FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    А. Sholoiko

    2015-04-01

    Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

  3. 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.

  4. Are estimated control charts in control?

    NARCIS (Netherlands)

    Albers, W.; Kallenberg, W.C.M.

    2001-01-01

    Standard control chart practice assumes normality and uses estimated parameters. Because of the extreme quantiles involved, large relative errors result. Here simple corrections are derived to bring such estimated charts under control. As a criterion, suitable exceedance probabilities are used.

  5. NOAA Seamless Raster Navigational Charts (RNC)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The NOAA Seamless Raster Chart Server provides a seamless collarless mosaic of the NOAA Raster Navigational Charts (RNC). The RNC are a collection of approximately...

  6. Air Emissions Sources, Charts and Maps

    Data.gov (United States)

    U.S. Environmental Protection Agency — Air Emissions provides (1) interactive charts supporting national, state, or county charts, (2) county maps of criteria air pollutant emissions for a state, and (3)...

  7. 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...

  8. Optimality of Non-Restarting CUSUM charts

    OpenAIRE

    2012-01-01

    We show optimality, in a well-defined sense, using cumulative sum (CUSUM) charts for detecting changes in distributions. We consider a setting with multiple changes between two known distributions. This result advocates the use of non-restarting CUSUM charts with an upper boundary. Typically, after signalling, a CUSUM chart is restarted by setting it to some value below the threshold. A non-restarting CUSUM chart is not reset after signalling; thus is able to signal continuously. Imposing an ...

  9. 7 CFR 51.2946 - Color chart.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Color chart. 51.2946 Section 51.2946 Agriculture... Standards for Grades of Walnuts in the Shell General § 51.2946 Color chart. The color chart (USDA Walnut Color Chart) to which reference is made in §§ 51.2948, 51.2949, 51.2950, 51.2954, and...

  10. 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.

  11. Improving the performance of CUSUM charts

    NARCIS (Netherlands)

    Riaz, M.; Abbas, N.; Does, R.J.M.M.

    2011-01-01

    The control chart is an important statistical technique that is used to monitor the quality of a process. Shewhart control charts are used to detect larger disturbances in the process parameters, whereas CUSUM and EWMA charts are meant for smaller and moderate changes. Runs rules schemes are general

  12. Enhancing the performance of EWMA charts

    NARCIS (Netherlands)

    Abbas, N.; Riaz, M.; Does, R.J.M.M.

    2011-01-01

    Control charts are extensively used in processes and are very helpful in determining the special cause variations so that a timely action may be taken to eliminate them. One of the charting procedures is the Shewhart-type control charts, which are used mainly to detect large shifts. Two alternatives

  13. 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)

  14. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

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

  15. 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"…

  16. 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...

  17. 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 ...

  18. 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…

  19. Continuity Adjustment for Control Charts for Attributes

    Institute of Scientific and Technical Information of China (English)

    L.K. Chan; T.K. Mak; B. Tao

    2003-01-01

    A unified approach is proposed for making a continuity adjustment on some control charts for attributes, e.g., np-chart and c-chart, through adding a uniform (0, 1) random observation to the conventional sample statistic (e.g., npi and ci). The adjusted sample statistic then has a continuous distribution. Consequently, given any Type I risk α (the probability that the sample statistic is on or beyond the control limits),control charts achieving the exact value of α can be readily constructed. Guidelines are given for when to use the continuity adjustment control chart, the conventional Shewhart control chart (with ±3 standard deviations control limits), and the control chart based on the exact distribution of the sample statistic before adjustment.

  20. 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.

  1. 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.

  2. Process management: two control charts.

    Science.gov (United States)

    McKenzie, L

    1993-09-01

    It is not at all surprising that many persons avoid involvement in statistical process control. The statistical procedures developed in industry to monitor production processes are somewhat different from those employed in biostatistics and social science applications. Many find it difficult to adjust to these procedures and to apply statistical process control techniques to situations in health care settings. Not everyone involved in a QI process, however, needs to become versed in statistical process control techniques. At the Indiana University Medical Center several persons from different hospital departments have volunteered to form a cadre of internal statistical process control consultants. The group has come to be known by some as the statistical process control "think tank." No doubt a small group of individuals who are interested in statistics, quality control, and computers can be found in most hospitals. While it is necessary that the large majority of managers and supervisors in any health care organization are knowledgeable about process management and control charts at the concept level of understanding, it takes a relatively few to understand and use such control charts. As internal consultants, these few persons can provide technical assistance when such aid is needed.

  3. 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.

  4. 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.

  5. 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…

  6. 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

  7. 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...

  8. 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…

  9. 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.

  10. 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.

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. Electronic applications of the Smith chart

    CERN Document Server

    Smith, Phillip

    1995-01-01

    The legendary Smith chart inventor's classic reference book describes how the chart is used for designing lumped element and transmission line circuits. Provides tutorial material on transmission line theory and behavior, circuit representation on the chart, matching networks, network transformations and broadband matching. Includes a new chapter with examples designs and description of the winSMITH software accessory. Many computational instruments have succumbed to the power of the digital computer. This is not the case with the Smith Chart. A testament to Phil's genius is that his Smith Cha

  16. 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 ...

  17. 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.

  18. 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.

  19. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  20. 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.

  1. 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.

  2. 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.

  3. 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...

  4. How To Prepare Effective Flip Charts.

    Science.gov (United States)

    National Audio-Visual Supply, East Rutherford, NJ.

    Designed to help create effective flip chart presentations, this guide contains the basic techniques and helpful hints necessary to produce professional, attention-getting flip charts in a step-by-step procedure format. Five topics are addressed in the guide: (1) eight steps to a successful meeting presentation; (2) advantages of flip chart…

  5. Color Charts, Esthetics, and Subjective Randomness

    Science.gov (United States)

    Sanderson, Yasmine B.

    2012-01-01

    Color charts, or grids of evenly spaced multicolored dots or squares, appear in the work of modern artists and designers. Often the artist/designer distributes the many colors in a way that could be described as "random," that is, without an obvious pattern. We conduct a statistical analysis of 125 "random-looking" art and design color charts and…

  6. Robust CUSUM control charting for process dispersion

    NARCIS (Netherlands)

    Nazir, H.Z.; Riaz, M.; Does, R.J.M.M.

    2015-01-01

    Process monitoring through control charts is a quite popular practice in statistical process control. From a statistical point of view, a superior control chart is one that has an efficient design structure, but having resistance against unusual situations is of more practical importance. To have a

  7. 49 CFR 236.718 - Chart, dog.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 4 2010-10-01 2010-10-01 false Chart, dog. 236.718 Section 236.718 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL RAILROAD ADMINISTRATION, DEPARTMENT OF... OF SIGNAL AND TRAIN CONTROL SYSTEMS, DEVICES, AND APPLIANCES Definitions § 236.718 Chart, dog....

  8. 47 CFR 73.333 - Engineering charts.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 4 2010-10-01 2010-10-01 false Engineering charts. 73.333 Section 73.333 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) BROADCAST RADIO SERVICES RADIO BROADCAST SERVICES FM Broadcast Stations § 73.333 Engineering charts. This section consists of the following Figures 1, 1a, 2,...

  9. The Conjugate Acid-Base Chart.

    Science.gov (United States)

    Treptow, Richard S.

    1986-01-01

    Discusses the difficulties that beginning chemistry students have in understanding acid-base chemistry. Describes the use of conjugate acid-base charts in helping students visualize the conjugate relationship. Addresses chart construction, metal ions, buffers and pH titrations, and the organic functional groups and nonaqueous solvents. (TW)

  10. SMART AERONAUTICAL CHART MANAGEMENT SYSTEM DESIGN

    Directory of Open Access Journals (Sweden)

    M. E. Pakdil

    2015-10-01

    Full Text Available Civil aviation is developing rapidly, and the number of domestic and international operations is increasing exponentially every year than the previous one. Airline companies with increased air traffic and the number of passengers increase the demand of new aircrafts. An aircraft needs not only fuel but also pilot and aeronautical information (charts, digital navigation information, flight plan, and etc. to perform flight operation. One of the most important components in aeronautical information is the terminal chart. Authorized institution in every state is responsible to publish their terminal charts for certain periods. Although these charts are produced in accordance with ICAO’s Annex 4 and Annex 15, cartographic representation and page layout differs in each state’s publication. This situation makes difficult to read them by pilots. In this paper, standard instrument departure (SID charts are analysed to produce by use of cutting-edge and competitive technologies instead of classical computer-aided drawing and vector based graphic applications that are currently used by main chart producers. The goal is to design efficient and commercial chart management system that is able to produce aeronautical charts with same cartographic representation for all states.

  11. Obtaining the Andersen's chart, triangulation algorithm

    DEFF Research Database (Denmark)

    Sabaliauskas, Tomas; Ibsen, Lars Bo

    Andersen’s chart (Andersen & Berre, 1999) is a graphical method of observing cyclic soil response. It allows observing soil response to various stress amplitudes that can lead to liquefaction, excess plastic deformation or stabilizing soil response. The process of obtaining the original chart has...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. FusionCharts Beginner's Guide The Official Guide for FusionCharts Suite

    CERN Document Server

    Nadhani, Sanket; Bhattacharya, Shamasis

    2012-01-01

    The book is written as a practical, step-by-step guide to using FusionCharts Suite. The book not only teaches you the fundamentals and implementation of FusionCharts Suite, but also makes you the data visualization guru among your friends and colleagues by teaching how to select the right chart type and usability tips. Filled with examples, code samples and practical tips in a no-nonsense way, the book is a breeze to read.This book is both for beginners and advanced web developers who need to create interactive charts for their web applications. No previous knowledge of FusionCharts Suite is a

  17. Isomers chart; Table des isomeres

    Energy Technology Data Exchange (ETDEWEB)

    Dupont-Gautier, P.; Chantelot, S.; Moisson, N. [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires

    1967-07-01

    The nuclear isomers are nuclides offering the same mass number and the same atomic number, but different energy levels. In the following chart the zero energy ground states are omitted and the metastable isomers, i.e. of non-zero energy, known and of measurable lifetime, are listed. The lower limit of this lifetime was set here to 0.1 x 10{sup -6} s. The various isomers were classified in increasing lifetimes. (authors) [French] Les isomeres nucleaires sont des nucleides presentant le meme nombre de masse et le meme numero atomique, mais des niveaux energetiques differents. Dans la table suivante, on a neglige les etats fondamentaux d'energie nulle et on a recense les isomeres metastables, c'est-a-dire d'energie non nulle, connus et de periode mesurable. La limite inferieure de cette periode a ete fixee ici a 0,1 x 10{sup -6} s. Les differents isomeres ont ete classes par periodes croissantes. (auteurs)

  18. 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...

  19. 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% ...

  20. 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.

  1. 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.

  2. 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...

  3. 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.…

  4. Performance Charts for the Turbojet Engine

    Science.gov (United States)

    Pinkel, Benjamin; Karp, Irving M.

    1947-01-01

    Charts are presented for computing the thrust, fuel consumption, and other performance values of a turbojet engine for any given set of operating conditions and component efficiencies. The effects of the pressure losses in the inlet duct and combustion chamber, the variation in the physical properties of the gas as it passes through the cycle, and the change in mass flow by the addition of fuel are included. The principle performance charts show the effects of the primary variables and correction charts provide the effects of the secondary variables.

  5. 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.

  6. 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

  7. 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.

  8. Cancer

    Science.gov (United States)

    ... cancer Non-Hodgkin lymphoma Ovarian cancer Pancreatic cancer Testicular cancer Thyroid cancer Uterine cancer Symptoms Symptoms of cancer ... tumor Obesity Pancreatic cancer Prostate cancer Stomach cancer Testicular cancer Throat or larynx cancer Thyroid cancer Patient Instructions ...

  9. Construction of Control Charts Using Fuzzy Multinomial Quality

    OpenAIRE

    2008-01-01

    Control charts are the simplest type of on-line statistical process control techniques. One of the basic control charts is P-chart. In classical P-charts, each item classifies as either "nonconforming" or "conforming" to the specification with respect to the quality characteristic. In practice, one may classify each item in more than two categories such as "bad", "medium", "good", and "excellent". Based on this, we introduce a fuzzy multinomial chart ( FM-chart) for monitoring a multinomial p...

  10. 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)

  11. 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...

  12. 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

  13. 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...

  14. 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...

  15. 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...

  16. 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…

  17. 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 §...

  18. 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...

  19. 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...

  20. 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...

  1. 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)...

  2. 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...

  3. 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,

  4. 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.

  5. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

    General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.

  6. Chart Supplements - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — The Chart Supplements are searchable by individual airport in PDF format. They contain data on public and joint use airports, seaplane bases, heliports, VFR airport...

  7. The retrospective chart review: important methodological considerations

    Directory of Open Access Journals (Sweden)

    Vassar Matt

    2013-11-01

    Full Text Available In this paper, we review and discuss ten common methodological mistakes found in retrospective chart reviews. The retrospective chart review is a widely applicable research methodology that can be used by healthcare disciplines as a means to direct subsequent prospective investigations. In many cases in this review, we have also provided suggestions or accessible resources that researchers can apply as a “best practices” guide when planning, conducting, or reviewing this investigative method.

  8. Practical guidance for charting ethics consultations.

    Science.gov (United States)

    Bruce, Courtenay R; Smith, Martin L; Tawose, Olubukunola Mary; Sharp, Richard R

    2014-03-01

    It is generally accepted that appropriate documentation of activities and recommendations of ethics consultants in patients' medical records is critical. Despite this acceptance, the bioethics literature is largely devoid of guidance on key elements of an ethics chart note, the degree of specificity that it should contain, and its stylistic tenor. We aim to provide guidance for a variety of persons engaged in clinical ethics consultation: new and seasoned ethics committee members who are new to ethics consultation, students and trainees in clinical ethics, and those who have significant experience with ethics consultation so that they can reflect on their practice. Toward the goal of promoting quality charting practices in ethics consultations, we propose recommendations on a broad array of questions concerning clinical ethics consultation chart notes, including whether and when to write a chart note, and practical considerations for the tenor, purpose, and content of a chart note. Our broader aim is to promote discussion about good charting practices in clinical ethics, with the hope of contributing to clear standards of excellence in clinical ethics consultation.

  9. Development of Markup Language for Medical Record Charting: A Charting Language.

    Science.gov (United States)

    Jung, Won-Mo; Chae, Younbyoung; Jang, Bo-Hyoung

    2015-01-01

    Nowadays a lot of trials for collecting electronic medical records (EMRs) exist. However, structuring data format for EMR is an especially labour-intensive task for practitioners. Here we propose a new mark-up language for medical record charting (called Charting Language), which borrows useful properties from programming languages. Thus, with Charting Language, the text data described in dynamic situation can be easily used to extract information.

  10. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  11. 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

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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...

  17. Overview of the consortium of hospitals advancing research on tobacco (chart

    Directory of Open Access Journals (Sweden)

    Riley William T

    2012-08-01

    Full Text Available Abstract Background The Consortium of Hospitals Advancing Research on Tobacco (CHART is a network of six projects and a research coordinating unit funded by the National Heart, Lung, and Blood Institute, the National Cancer Institute, the National Institute on Drug Abuse, and the National Institutes of Health (NIH Office of Behavioral and Social Science Research. The CHART projects will assess the effectiveness and cost-effectiveness of smoking cessation interventions initiated during hospitalization and continued post-discharge. Methods/design Along with a seventh project funded previously under the NIH Challenge grants, the CHART projects will assess smoking cessation strategies delivered to approximately 10,000 hospitalized smokers across a geographically diverse group of nearly 20 private, public, academic, and community hospitals. The CHART research coordinating unit at Kaiser Permanente Center for Health Research provides organizational and data coordination support, facilitating the development of common measures for combining data from multiple CHART projects. Discussion The targeted enrollment in CHART, if achieved, will represent the largest, most diverse pooled dataset of hospitalized smokers receiving smoking cessation assistance, and is designed to contribute to the dissemination and implementation of smoking cessation interventions provided by hospital systems.

  18. 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.

  19. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

    Full Text Available Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.

  20. 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.

  1. CS-EWMA chart for monitoring process dispersion

    NARCIS (Netherlands)

    Abbas, N.; Riaz, M.; Does, R.J.M.M.

    2013-01-01

    Control charts are the most extensively used technique to detect the presence of special cause variations in processes. They can be classified into memory and memoryless control charts. Cumulative sum and exponentially weighted moving average control charts are memory-type control charts as their co

  2. Compressed Aeronautical Chart Processing Operator’s Manual

    Science.gov (United States)

    2007-11-02

    the processing thread A4A denotes a CAC ODI build for an (A) aeronautical chart at the (4) operational navigation chart (ONC) (1:1M) scale with...builds when both charts are at the same scale. For example, the processing thread A4A denotes a CAC ODI build for an (A) aeronautical chart at the (4

  3. An Exponentially Weighted Moving Average Control Chart for Bernoulli Data

    DEFF Research Database (Denmark)

    Spliid, Henrik

    2010-01-01

    of the transformation is given and its limit for small values of p is derived. Control of high yield processes is discussed and the chart is shown to perform very well in comparison with both the most common alternative EWMA chart and the CUSUM chart. The construction and the use of the proposed EWMA chart...

  4. Fundamental Particles and Interactions. A Wall Chart of Modern Physics.

    Science.gov (United States)

    Achor, William T.; And Others

    1988-01-01

    Discusses a wall chart, "The Standard Model of Fundamental Particles and Interactions," for use in introductory physics courses at either high school or college level. Describes the chart development process, introduction and terminology of particle physics, components of the chart, and suggestions for using the chart, booklet, and…

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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...

  10. An audit of surgical treatment of ovarian cancer in a metropolitan health region. Association of Obstetricians and Gynaecologists of the North East Thames Region.

    Science.gov (United States)

    Hudson, C N; Potsides, P; Curling, O M

    1991-04-01

    The varied application of surgery to the initial treatment of 908 cases of primary ovarian cancer is analysed. In patients with advanced disease (FIGO Stages IIb, III and IV) 256 (46%) of 555 women achieved minimal residual disease status by primary surgery and this proportion fell to 24% when only stages III and IV were considered; of these cases 7% underwent adjunctive intestinal resection or urinary tract surgery. Although not in a clinical trial situation the women achieving minimal residual disease status before chemotherapy survived better in the short term, although long-term survival remained disappointing. In early disease 3% of young women have been subjected to hysterectomy and removal of both ovaries. By contrast, in 16% of women over the age of 40 years with early ovarian cancer bilateral oophorectomy was not carried out.

  11. Process control using reliability based control charts

    Directory of Open Access Journals (Sweden)

    J.K. Jacob

    2008-12-01

    Full Text Available Purpose: The paper presents the method to monitor the mean time between failures (MTBF and detect anychange in intensity parameter. Here, a control chart procedure is presented for process reliability monitoring.Control chart based on different distributions are also considered and were used in decision making. Results anddiscussions are presented based on the case study at different industries.Design/methodology/approach: The failure occurrence process can be modeled by different distributions likehomogeneous Poisson process, Weibull model etc. In each case the aim is to monitor the mean time betweenfailure (MTBF and detect any change in intensity parameter. When the process can be described by a Poissonprocess the time between failures will be exponential and can be used for reliability monitoring.Findings: In this paper, a new procedure based on the monitoring of time to observe r failures is also proposedand it can be more appropriate for reliability monitoring.Practical implications: This procedure is useful and more sensitive when compared with the λ-chart although itwill wait until r failures for a decision. These charts can be regarded as powerful tools for reliability monitoring.λr gives more accurate results than λ-chart.Originality/value: Adopting these measures to system of equipments can increase the reliability and availabilityof the system results in economic gain. A homogeneous Poisson process is usually used to model the failureoccurrence process with certain intensity.

  12. Transmission Line Adapted Analytical Power Charts Solution

    Science.gov (United States)

    Sakala, Japhet D.; Daka, James S. J.; Setlhaolo, Ditiro; Malichi, Alec Pulu

    2016-08-01

    The performance of a transmission line has been assessed over the years using power charts. These are graphical representations, drawn to scale, of the equations that describe the performance of transmission lines. Various quantities that describe the performance, such as sending end voltage, sending end power and compensation to give zero voltage regulation, may be deduced from the power charts. Usually required values are read off and then converted using the appropriate scales and known relationships. In this paper, the authors revisit this area of circle diagrams for transmission line performance. The work presented here formulates the mathematical model that analyses the transmission line performance from the power charts relationships and then uses them to calculate the transmission line performance. In this proposed approach, it is not necessary to draw the power charts for the solution. However the power charts may be drawn for the visual presentation. The method is based on applying derived equations and is simple to use since it does not require rigorous derivations.

  13. 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.

  14. Chinese chart publishing data updating technique and application

    Science.gov (United States)

    Liu, G. H.; Peng, R. C.; Chen, Y.; Gao, W. J.; Guo, L. X.; Zheng, Y. D.

    2007-06-01

    Although the production of nautical chart has developed a lot in China, there are still some defects, such as the long period of producing nautical chart, the continuous correction to the nautical chart published, and so on. On basis of analyzing Chinese chart publishing data and its updating data, this paper researches on the technique of interactively updating server chart publishing data and the technique of automatically updating client chart publishing data, which will lay the foundation for constructing the mode of printing charts on demand in China.

  15. Italian cardiovascular mortality charts of the CUORE project: are they comparable with the SCORE charts?

    LENUS (Irish Health Repository)

    Donfrancesco, Chiara

    2010-08-01

    The aim of this study was to build risk charts for the assessment of cardiovascular mortality of the CUORE project, an Italian longitudinal study, and to compare them with the systematic coronary risk evaluation (SCORE) project charts for low risk European countries.

  16. 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.

  17. Construction of Control Charts Using Fuzzy Multinomial Quality

    Directory of Open Access Journals (Sweden)

    V. Amirzadeh

    2008-01-01

    Full Text Available Control charts are the simplest type of on-line statistical process control techniques. One of the basic control charts is P-chart. In classical P-charts, each item classifies as either "nonconforming" or "conforming" to the specification with respect to the quality characteristic. In practice, one may classify each item in more than two categories such as "bad", "medium", "good", and "excellent". Based on this, we introduce a fuzzy multinomial chart ( FM-chart for monitoring a multinomial process. Control limits of FM-chart are obtained by using the multinomial distribution and the degrees of membership which one assigned to the distinct categories. The comparison of the FM-chart and the -chart based on a food production process illustrates that the FM-chart leads to better results.

  18. Statistical Process Control Charts for Public Health Monitoring

    Science.gov (United States)

    2014-12-01

    Poisson counts) [21-23].  Cumulative sum ( CUSUM ) and exponentially weighted moving average (EWMA) control charts are often used with Phase II data. These...charts have been shown to more quickly detect small changes than traditional Shewhart charts. There have been several applications of CUSUM charts in...distribution, a CUSUM or EWMA chart would be required.  Risk adjustment for health data has been applied when monitoring variables that can be

  19. Van Gogh and the life chart.

    Science.gov (United States)

    Rahe, R H

    1992-01-01

    Adolf Meyer originally devised the life chart in order to chronologically document a person's major life events and significant illness experiences over his or her life span. It is the purpose of this report to update Meyer's life chart through the presentation of the life events and illnesses of the famous artist Vincent Van Gogh. Van Gogh's life illustrates significant early (predisposing) life stresses, as well as clusterings of stressful (precipitating) life events occurring proximal to the occurrence of his several illnesses. Through the use of a life chart an understanding of why an individual becomes ill at a particular time in their life is enlarged. In addition, a systematic basis for formulating prognosis becomes available.

  20. Exploring patterns in European singles charts

    CERN Document Server

    Buda, Andrzej

    2015-01-01

    European singles charts are important part of the music industry responsible for creating popularity of songs. After modeling and exploring dynamics of global album sales in previous papers, we investigate patterns of hit singles popularity according to all data (1966-2015) from weekly charts (polls) in 12 Western European countries. The dynamics of building popularity in various national charts is more than the economy because it depends on spread of information. In our research we have shown how countries may be affected by their neighbourhood and influenced by technological era. We have also computed correlations with geographical and cultural distances between countries in analog, digital and Internet era. We have shown that time delay between the single premiere and the peak of popularity has become shorter under the influence of technology and the popularity of songs depends on geographical distances in analog (1966-1987) and Internet (2004-2015) era. On the other hand, cultural distances between nation...

  1. What if cancer comes back?

    Science.gov (United States)

    ... providers say the cancer has metastasized. Understanding Your Risk This risk of cancer recurring is different for ... urac.org). URAC's accreditation program is an independent audit to verify that A.D.A.M. follows ...

  2. 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...

  3. 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

  4. A clinical audit of the nutritional status and need for nutrition support amongst head and neck cancer patients treated with radiotherapy

    Directory of Open Access Journals (Sweden)

    E Jeffery

    2012-01-01

    Full Text Available Radiotherapy is an effective treatment for head and neck cancers but patients often experience side effects which lead to weight loss. Nutrition intervention in the form of counselling or oral nutrition support (ONS is frequently needed for these patients. For some patients, tube feeding is required to minimise weight loss during treatment.MethodData was collected on 48 patients who received radiotherapy to the head and neck region over a nine-month period (June 2009–March 2010. Retrospective data collection was commenced in July 2010. Each patient’s Diet Therapy Department record was reviewed. Main outcome measures were: 1 type of nutrition support; 2 percentage weight change during treatment; and 3 Patient-Generated Subjective Global Assessment Global (PG-SGA rating.ResultsOn initial assessment 28 (77.8% patients were classified as well nourished using the PG-SGA. Mean weight loss during radiotherapy was 5.74%. Risk factors for the need for ONS and enteral nutrition support (ENS were older age, presence of nutrition impact symptoms, high-risk tumour sites, advanced disease and chemotherapy. No significant difference was shown in weight loss between ONS and ENS groups.ConclusionThis study identified the need for early dietetic intervention for high nutritional risk groups of head and neck cancer patients to prevent significant weight loss. Pre-treatment nutritional status did not influence weight loss during treatment. ONS alone cannot prevent significant weight loss in patients with multiple nutrition impact symptoms. Early enteral feeding should be considered in this group of patients.

  5. 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...

  6. 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.

  7. Progress in the technology of nautical charting

    Digital Repository Service at National Institute of Oceanography (India)

    Joseph, A.

    ". The article skims through the various aspects of safety of navigation such as nautical charts created by the Arabs in the medieval days of stellar navigation in the Indian Ocean; the contributions by the Chinese, the British, and the Portuguese; hydrographic...

  8. Mobile Phone Mood Charting for Adolescents

    Science.gov (United States)

    Matthews, Mark; Doherty, Gavin; Sharry, John; Fitzpatrick, Carol

    2008-01-01

    Mobile phones may provide a useful and engaging platform for supporting therapeutic services working with adolescents. This paper examines the potential benefits of the mobile phone for self-charting moods in comparison to existing methods in current practice. The paper describes a mobile phone application designed by the authors which allows…

  9. Charting environmental pollution. [by noise measurements

    Science.gov (United States)

    Halpert, E.; Bizo, F.; Karacsonyi, Z.

    1974-01-01

    It is found that areas affected by different noxious agents are within the limits traced for high noise level areas; consequently, it is suggested that high noise pressure levels should be used as the primary indication of environmental pollution. A complex methodology is reported for charting environmental pollution due to physical, chemical and biological noxious agents on the scale of an industrial district.

  10. EWMA control charts in statistical process monitoring

    NARCIS (Netherlands)

    Zwetsloot, I.M.

    2016-01-01

    In today’s world, the amount of available data is steadily increasing, and it is often of interest to detect changes in the data. Statistical process monitoring (SPM) provides tools to monitor data streams and to signal changes in the data. One of these tools is the control chart. The topic of this

  11. POWER AND INFLUENCE CHARTING: THE GOOGLE WAY

    Energy Technology Data Exchange (ETDEWEB)

    Troy Hiltbrand; Sharon Berrett

    2011-07-01

    The success or failure of a project may be charted in the initiation phase. Therefore, initiation is arguably the most important phase of any project. During the initiation phase, the foundation for the project is established, including the selection of project sponsors and champions and getting their buy-in, which sets the project up for success.

  12. Electronic Chart Display and Information System

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    This paper introduces the most advanced form of electronic chart display and information systems (ECDIS) which complies with the Performance Standards for ECDIS established by the International Maritime Organization (IMO) and the International Hydrographic Organization (IHO).It also describes the key features and the important functions of ECDIS.Then the future development of ECDIS in marine is discussed.

  13. Performance Charts for a Turbojet System

    Science.gov (United States)

    Karp, Irving M.

    1947-01-01

    Convenient charts are presented for computing the thrust, fuel consumption, and other performance values of a turbojet system. These charts take into account the effects of ram pressure, compressor pressure ratio, ratio of combustion-chamber-outlet temperature to atmospheric temperature, compressor efficiency, turbine efficiency, combustion efficiency, discharge-nozzle coefficient, losses in total pressure in the inlet to the jet-propulsion unit and in the combustion chamber, and variation in specific heats with temperature. The principal performance charts show clearly the effects of the primary variables and correction charts provide the effects of the secondary variables. The performance of illustrative cases of turbojet systems is given. It is shown that maximum thrust per unit mass rate of air flow occurs at a lower compressor pressure ratio than minimum specific fuel consumption. The thrust per unit mass rate of air flow increases as the combustion-chamber discharge temperature increases. For minimum specific fuel consumption, however, an optimum combustion-chamber discharge temperature exists, which in some cases may be less than the limiting temperature imposed by the strength temperature characteristics of present materials.

  14. Population control charts for population data.

    Science.gov (United States)

    Hansen, John P

    2007-01-01

    Healthcare managers are beginning to collect full population data, rather than sample data, on some patient and performance measures. For example, hospitals and healthcare systems already gather and store comprehensive data on admissions, ambulatory encounters, and other procedures. And as the electronic medical record is more widely used, complete population data will be collected on an even wider range of clinical measures, such as blood pressure and Laboratory values, in both inpatient and outpatient settings. To correctly monitor process quality when working with full population data, rather than sample data, healthcare managers will need appropriate statistical tools. Traditional control charts, which are used for tracking processes over time, are not suitable for such population data because they are based on the assumption that sample data are being collected. The author proposes a new type of control chart specifically for use with such population data: population control charts. These control charts can be used for monitoring processes that have output measures with continuous, binomial, or nonbinomial rate variables.

  15. 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)...

  16. 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)

  17. 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...

  18. 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)

  19. 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...

  20. Communication Between Acute Care Hospitals and Skilled Nursing Facilities During Care Transitions: A Retrospective Chart Review.

    Science.gov (United States)

    Jusela, Cheryl; Struble, Laura; Gallagher, Nancy Ambrose; Redman, Richard W; Ziemba, Rosemary A

    2017-03-01

    . 2. Describe the significance of interprofessional collaboration in the delivery of quality health care. DISCLOSURE STATEMENT Neither the planners nor the author have any conflicts of interest to disclose. The purpose of the current project was to (a) examine the type of information accompanying patients on transfer from acute care to skilled nursing facilities (SNFs), (b) discuss how these findings meet existing standards, and (c) make recommendations to improve transfer of essential information. The study was a retrospective convenience sample chart audit in one SNF. All patients admitted from an acute care hospital to the SNF were examined. The audit checklist was developed based on recommendations by local and national standards. One hundred fifty-five charts were reviewed. Transferring of physician contact information was missing in 65% of charts. The following information was also missing from charts: medication lists (1%), steroid tapering instructions (42%), antiarrhythmic instructions (38%), duration/indication of anticoagulant medications (25%), and antibiotic medications (22%). Findings support the need for improved transitional care models and better communication of information between care settings. Recommendations include designating accountability and chart audits comparing timeliness, completeness, and accuracy. [Journal of Gerontological Nursing, 43(3), 19-28.].

  1. 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.

  2. 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.

  3. 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...

  4. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

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

  5. An audit of generic prescribing in a general surgical department.

    LENUS (Irish Health Repository)

    Gleeson, M

    2013-01-17

    BACKGROUND: The Health Service Executive introduced a generic prescription policy to reduce costs. Despite this, generic prescription rates remain low. AIM: To audit in-patient prescription practice in a single surgical department and identify potential savings which could be realised by adherence to the generic prescribing policy. METHODS: Surgical in-patient charts were obtained at the point of discharge and their drug prescription information was recorded. RESULTS: 51 % of prescriptions involved a trade-name prescription where an appropriate generic equivalent existed. The cost implications for hospital and community patients were found to be greatly affected by substitution policies that exist at hospital pharmacy level. CONCLUSION: There is a need to promote greater adherence to generic prescribing amongst hospital doctors in line with international best practice. It can have a positive impact in terms of safe prescribing and can have cost implications at both hospital and community level.

  6. Preventable deaths following emergency medical dispatch - an audit study

    DEFF Research Database (Denmark)

    Andersen, Mikkel S; Johnsen, Søren; Hansen, Andreas;

    2014-01-01

    have been prevented if the EMCC had assessed the situations as highly urgent. The panels¿ assessments were based on review of patient charts and voice-log recordings of 112 calls. All patient related material was reviewed by the audit panel and all cases where then scored as preventable, potentially...... preventable or non-preventable during a two day meeting. The study setting was three of five regions in Denmark with a combined population of 4,182,613 inhabitants, which equals 75% of the Danish population. The study period was 18 months, from mid-2011 to the end of 2012.ResultsLinkage of prospectively...... accurate triage. Better adherence with dispatch protocol could improve the safety of the dispatch process....

  7. 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...

  8. 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…

  9. 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

  10. 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...

  11. 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.

  12. 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...

  13. 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....

  14. 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...

  15. 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...

  16. 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...

  17. 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

  18. 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...

  19. 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...

  20. 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....

  1. 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....

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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,...

  9. 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...

  10. 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,...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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....

  16. 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...

  17. 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...

  18. 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...

  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 Management…

  20. 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.

  1. 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.

  2. Arctic Sea Ice Charts from Danish Meteorological Institute, 1893 - 1956

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — From 1893 to 1956, the Danish Meteorological Institute (DMI) created charts of observed and inferred sea ice extent for each summer month. These charts are based on...

  3. A Chart Display and Reporting App for Windows

    Science.gov (United States)

    Poxon, M.

    2016-06-01

    (Abstract only) Details are presented for a windows application which allows simultaneous display of AAVSO charts and report-formatting software in the hope that other members will offer suggestions from their own experiences with charts and reporting.

  4. JDATAVIEWER – JAVA-Based Charting Library

    CERN Document Server

    Kruk, G

    2009-01-01

    The JDataViewer is a Java-based charting library developed at CERN, with powerful, extensible and easy to use function editing capabilities. Function edition is heavily used in Control System applications, but poorly supported in products available on the market. The JDataViewer enables adding, removing and modifying function points graphically (using a mouse) or by editing a table of values. Custom edition strategies are supported: developer can specify an algorithm that reacts to the modification of a given point in the function by automatically adapting all other points. The library provides all typical 2D plotting types (scatter, polyline, area, bar, HiLo, contour), as well as data point annotations and data indicators. It also supports common interactors to zoom and move the visible view, or to select and highlight function segments. A clear API is provided to configure and customize all chart elements (colors, fonts, data ranges ...) programmatically, and to integrate non-standard rendering types, inter...

  5. Generalisation of Submarine Features on Nautical Charts

    Science.gov (United States)

    Guilbert, E.; Zhang, X.

    2012-07-01

    On most large scale and middle scale maps, relief is represented by contours and spot heights. In order to adapt the representation to the scale, the terrain is generalised either by smoothing or filtering the terrain model or by simplifying the contours. However this approach is not applicable to nautical chart construction where terrain features are selected according to their importance for navigation. This paper presents an approach for the consideration of feature attributes in the generalisation of a set of contours with respect to nautical chart constraints. Features are defined by sets of contours and a set of generalisation operators applied to features is presented. The definitions are introduced in a multi-agent system in order to perform automatic generalisation of a contour set. Results are discussed on a case study and directions for future work are presented.

  6. Orientations of BCFW Charts on the Grassmannian

    CERN Document Server

    Olson, Timothy M

    2014-01-01

    The Grassmannian formulation of $\\mathcal{N}=4$ super Yang-Mills theory expresses tree-level scattering amplitudes as linear combinations of residues from certain contour integrals. BCFW bridge decompositions using adjacent transpositions simplify the evaluation of individual residues, but orientation information is lost in the process. We present a straightforward algorithm to compute relative orientations between the resulting coordinate charts, and we show how to generalize the technique for charts corresponding to sequences of any not-necessarily-adjacent transpositions. As applications of these results, we demonstrate the existence of a signed boundary operator that manifestly squares to zero and prove via our algorithm that any residues appearing in the tree amplitude sum are decorated with appropriate signs so all non-local poles cancel exactly, not just mod 2 as in previous works.

  7. Charting Secrets Stop Reading Start Practicing

    CERN Document Server

    Bedford, Louise

    2012-01-01

    It is a common myth that the sharemarket is a fast ticket to the easy life. Buy a few shares and watch them go up. Call your broker for up-to-the-minute price information as you drive the Porsche to the golf club. Yell 'Sell! Sell! Sell' into your mobile as you ski through the Swiss Alps. Nothing could be further from the truth. Louise Bedford believes that the only way to be successful in the market is to spend time studying and putting in the hard work, just like any other job. With this in mind, she has written Charting Secrets. Not just another trading book, Charting Secrets is a workbook

  8. Jean Rotz and the Marine Chart, 1542

    Science.gov (United States)

    Taylor, E. G. R.

    This paper was first published in the Journal in 1954 (Vol. 7, p. 138). It is followed by comments from Michael Richey.At the time (1542) when Jean Rotz presented Henry VIII with a variation compass, and an accompanying treatise on its making and use, the question of magnetic variation was an acute one. It formed part of a wider controversy concerning the general validity of the sea-chart which had been raised among seamen. As to this, Dr Pedro Nunez, writing a treatise in 1537 addressed to his friend and pupil the Infante Dom Luys of Portugal, said that there were skilled pilots who derided the chart and declared it to be - the falsest thing in the world. Hastening to its defence, Nunez dealt at length with the navigating errors introduced by ignoring the convergence of the meridians, and showed besides that a rhumb, or line of constant bearing was a spiral curve on the globe.

  9. 3D Computer Graphics and Nautical Charts

    OpenAIRE

    Porathe, Thomas

    2011-01-01

    This paper gives an overview of an ongoing project using real-time 3D visualization to display nautical charts in a way used by 3D computer games. By displaying the map in an egocentric perspective the need to make cognitively demanding mental rotations are suggested to be removed, leading to faster decision-making and less errors. Experimental results support this hypothesis. Practical tests with limited success have been performed this year.

  10. Intelligent bar chart plagiarism detection in documents.

    Science.gov (United States)

    Al-Dabbagh, Mohammed Mumtaz; Salim, Naomie; Rehman, Amjad; Alkawaz, Mohammed Hazim; Saba, Tanzila; Al-Rodhaan, Mznah; Al-Dhelaan, Abdullah

    2014-01-01

    This paper presents a novel features mining approach from documents that could not be mined via optical character recognition (OCR). By identifying the intimate relationship between the text and graphical components, the proposed technique pulls out the Start, End, and Exact values for each bar. Furthermore, the word 2-gram and Euclidean distance methods are used to accurately detect and determine plagiarism in bar charts.

  11. 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.

  12. 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.

  13. 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.

  14. 46 CFR 196.05-5 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Charts and nautical publications. 196.05-5 Section 196... OPERATIONS Notice to Mariners and Aids to Navigation § 196.05-5 Charts and nautical publications. As..., must carry adequate and up-to-date— (a) Charts; (b) Sailing directions; (c) Coast pilots; (d)...

  15. 46 CFR 109.565 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Charts and nautical publications. 109.565 Section 109... OPERATIONS Miscellaneous § 109.565 Charts and nautical publications. The master or person in charge of a self... the intended voyage: (a) Charts. (b) Sailing directions. (c) Coast pilots. (d) Light lists....

  16. 46 CFR 26.03-4 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Charts and nautical publications. 26.03-4 Section 26.03... Operating Requirements § 26.03-4 Charts and nautical publications. (a) As appropriate for the intended voyage, all vessels must carry adequate and up-to-date— (1) Charts of appropriate scale to make...

  17. 46 CFR 97.05-5 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Charts and nautical publications. 97.05-5 Section 97.05... OPERATIONS Notice to Mariners and Aids to Navigation § 97.05-5 Charts and nautical publications. As...) Charts; (b) Sailing directions; (c) Coast pilots; (d) Light lists; (e) Notices to mariners; (f)...

  18. 46 CFR 121.420 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Charts and nautical publications. 121.420 Section 121... AND MISCELLANEOUS SYSTEMS AND EQUIPMENT Navigation Equipment § 121.420 Charts and nautical...) Charts of large enough scale to make safe navigation possible; (2) U.S. Coast Pilot or...

  19. 46 CFR 78.05-5 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 3 2010-10-01 2010-10-01 false Charts and nautical publications. 78.05-5 Section 78.05... Notice to Mariners and Aids to Navigation § 78.05-5 Charts and nautical publications. As appropriate for..., must carry adequate and up-to-date— (a) Charts; (b) Sailing directions; (c) Coast pilots; (d)...

  20. 46 CFR 184.420 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Charts and nautical publications. 184.420 Section 184... Charts and nautical publications. (a) As appropriate for the intended voyage, a vessel must carry adequate and up-to-date: (1) Charts of large enough scale to make safe navigation possible; (2) U.S....

  1. 46 CFR 130.330 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Charts and nautical publications. 130.330 Section 130... CONTROL, AND MISCELLANEOUS EQUIPMENT AND SYSTEMS Navigational Equipment § 130.330 Charts and nautical... voyage, each vessel must carry adequate and up-to-date— (1) Charts of large enough scale to make...

  2. 21 CFR 870.2810 - Paper chart recorder.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Paper chart recorder. 870.2810 Section 870.2810...) MEDICAL DEVICES CARDIOVASCULAR DEVICES Cardiovascular Monitoring Devices § 870.2810 Paper chart recorder. (a) Identification. A paper chart recorder is a device used to print on paper, and create a...

  3. Memory-type control charts for monitoring the process dispersion

    NARCIS (Netherlands)

    Abbas, N.; Riaz, M.; Does, R.J.M.M.

    2014-01-01

    Control charts have been broadly used for monitoring the process mean and dispersion. Cumulative sum (CUSUM) and exponentially weighted moving average (EWMA) control charts are memory control charts as they utilize the past information in setting up the control structure. This makes CUSUM and EWMA-t

  4. 46 CFR 150.150 - Exceptions to the compatibility chart.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Exceptions to the compatibility chart. 150.150 Section... CARGOES COMPATIBILITY OF CARGOES § 150.150 Exceptions to the compatibility chart. The Commandant (G-MSO... 1, the Compatibility Chart....

  5. Enhanced cumulative sum charts for monitoring process dispersion.

    Science.gov (United States)

    Abujiya, Mu'azu Ramat; Riaz, Muhammad; Lee, Muhammad Hisyam

    2015-01-01

    The cumulative sum (CUSUM) control chart is widely used in industry for the detection of small and moderate shifts in process location and dispersion. For efficient monitoring of process variability, we present several CUSUM control charts for monitoring changes in standard deviation of a normal process. The newly developed control charts based on well-structured sampling techniques - extreme ranked set sampling, extreme double ranked set sampling and double extreme ranked set sampling, have significantly enhanced CUSUM chart ability to detect a wide range of shifts in process variability. The relative performances of the proposed CUSUM scale charts are evaluated in terms of the average run length (ARL) and standard deviation of run length, for point shift in variability. Moreover, for overall performance, we implore the use of the average ratio ARL and average extra quadratic loss. A comparison of the proposed CUSUM control charts with the classical CUSUM R chart, the classical CUSUM S chart, the fast initial response (FIR) CUSUM R chart, the FIR CUSUM S chart, the ranked set sampling (RSS) based CUSUM R chart and the RSS based CUSUM S chart, among others, are presented. An illustrative example using real dataset is given to demonstrate the practicability of the application of the proposed schemes.

  6. 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…

  7. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

    Full Text Available The rapid and dramatic advances in information technology (IT in recent years have withoutquestion generated tremendous benefits. At the same time, information technology has created significant,nunprecedented risks to government and to entities operations. So, computer security has become muchmore important as all levels of government and entities utilize information systems security measures toavoid data tampering, fraud, disruptions in critical operations, and inappropriate disclosure of sensitiveinformation. Obviously, uses of computer security become essential in minimizing the risk of malicious attacksfrom individuals and groups, considering that there are many current computer systems with onlylimited security precautions in place.As we already know financial audits are the most common examinations that a business manager en-counters.This is a familiar area for most executives: they know that financial auditors are going to examine the financial records and how those records are used. They may even be familiar with physical securityaudits. However, they are unlikely to be acquainted with information security audits; that is an audit ofhow the confidentiality, availability and integrity of an organization’s information are assured. Any way,if not, they should be, especially that an information security audit is one of the best ways to determine thesecurity of an organization’s information without incurring the cost and other associated damages of a securityincident.

  8. 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.

  9. 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.

  10. 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…

  11. 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.

  12. 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.

  13. 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.

  14. Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.

    Science.gov (United States)

    Homb, Nicole M; Sheybani, Shayan; Derby, Dustin; Wood, Kurt

    2014-10-01

    Objective : The objective of this study was to investigate the association of a clinical documentation quality improvement program using audit-feedback with clinical compliance to indicators of quality chart documentation. Methods : This was an analysis of differences between adherence to quality indicators of chiropractic record documentation and audit-feedback intervention (feedback report only vs. feedback report with one-on-one educational consultation) at different campuses. Comparisons among groups were analyzed using analysis of variance (ANOVA), Tukey or Dunnett post hoc tests, and Cohen's d effect size estimates. Results : There was a significant increase in the mean percentile compliance in 2 of 5 compliance areas and 1 of 11 compliance objectives. Campus B demonstrated significantly higher levels of compliance relative to campus A and/or campus C in 5 of 5 compliance areas and 7 of 11 compliance objectives. Across-campus comparisons indicated that the compliance area Review (Non-Medicare) Treatment Plan [F(2,18) = 17.537, p importance for clinical compliance practice. Conclusions : Feedback of performance improved compliance to indicators of quality health record documentation, especially when baseline adherence is relatively low. Required educational consultations with clinicians combined with audit-feedback were no more effective at increasing compliance to indicators of quality health record documentation than audit-feedback alone.

  15. 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.

  16. 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.

  17. Four Experiments on the Perception of Bar Charts.

    Science.gov (United States)

    Talbot, Justin; Setlur, Vidya; Anand, Anushka

    2014-12-01

    Bar charts are one of the most common visualization types. In a classic graphical perception paper, Cleveland & McGill studied how different bar chart designs impact the accuracy with which viewers can complete simple perceptual tasks. They found that people perform substantially worse on stacked bar charts than on aligned bar charts, and that comparisons between adjacent bars are more accurate than between widely separated bars. However, the study did not explore why these differences occur. In this paper, we describe a series of follow-up experiments to further explore and explain their results. While our results generally confirm Cleveland & McGill's ranking of various bar chart configurations, we provide additional insight into the bar chart reading task and the sources of participants' errors. We use our results to propose new hypotheses on the perception of bar charts.

  18. Nonparametric Multivariate CUSUM Chart and EWMA Chart Based on Simplicial Data Depth

    Institute of Scientific and Technical Information of China (English)

    Yanting; Li Zhaojun Wang

    2003-01-01

    Simplicial data depth is a useful tool for describing how central a vector is in a multivariate distribution. If the average simplicial depth of a subgroup of observations from a multivariate distribution is too small, it may indicate that a shift in its location or/both scale occurs. In this paper, we propose two new types of nonparametric control charts which are one-sided CUSUM and EWMA control schemes based on simplicial data depth. We also compute the Average Run Length of the CUSUM chart and the EWMA chart by Markov chain method. Recommendations on how to choose the optimal reference value and the smoothing parameter are also given. Comparisons between these two proposed control schemes and the multivariate EWMA are presented.

  19. The Hill Chart Calculation for Pelton Runner Models using the HydroHillChart - Pelton Module Software

    Directory of Open Access Journals (Sweden)

    Adelina Bostan

    2015-07-01

    Full Text Available The Pelton turbines industrial design is based on the hill chart characteristics obtained by measuring the models. Primary data measurements used to obtain the hill chart can be processed graphically, by hand or by using graphic programs respectively CAD programs; the HydroHillChart - Pelton module software is a specialized tool in achieving the hill chart, using interpolation cubic spline functions. Thereby, based on measurements of several models of Pelton turbines, a computerized library, used to design industrial Pelton turbines can be created. The paper presents the universal characteristics calculated by using the HydroHillChart - Pelton module software for a series of Pelton runners.

  20. NC-Audit: Auditing for Network Coding Storage

    CERN Document Server

    Le, Anh

    2012-01-01

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

  1. 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.

  2. Modyfing an attribute control chart: Daudin's methodology

    OpenAIRE

    Pérez Bernabeu, Elena; Sellés Cantó, Miguel Ángel; Carrión García, Andrés; Jabaloyes Vivas, José Manuel

    2012-01-01

    Copyright (2012) American Institute of Physics. This article may be downloaded for personal use only. Any other use requires prior permission of the author and the American Institute of Physics. The following article appeared in Pérez Bernabeu, E.; Sellés Cantó, MÁ.; Carrión García, A.; Jabaloyes Vivas, JM. (2012). Modyfing an attribute control chart: Daudin's methodology. AIP Conference Proceedings. 1431:920-924 and may be found at http://dx.doi.org/10.1063/1.4707651 There are many me...

  3. 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...

  4. 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...

  5. 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)

  6. 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.

  7. 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.

  8. 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?

  9. 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)

  10. 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...

  11. 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

  12. 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...

  13. 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....

  14. 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.

  15. 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…

  16. A Literature Review on the Fuzzy Control Chart; Classifications & Analysis

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Zavvar Sabegh

    2014-08-01

    Full Text Available Quality control plays an important role in increasing the product quality. Fuzzy control charts are more sensitive than Shewhart control chart. Hence, the correct use of fuzzy control chart leads to producing better-quality products. This area is complex because it involves a large scope of industries, and information is not well organized. In this research, we provide a literature review of the control chart under a fuzzy environment with proposing several classifications and analysis. Moreover, our research considered both attribute and variable control chart by analyzing the related researches based on the content analysis method, to classify past and current developments in the fuzzy control chart. This work has included a distribution of articles according to the journal, the case studies related to fuzzy control chart, the percentage of types of fuzzy control charts used in the literature, performance evaluation of the fuzzy control chart and summary of key points of each review paper. Finally, this paper discusses some future research direction and our overviews. The results of this study can help researchers become familiar with well-known journals, fuzzy control charts used in sample case studies, and to extract key points of each paper in minimum time.

  17. A paediatric X-ray exposure chart

    Energy Technology Data Exchange (ETDEWEB)

    Knight, Stephen P, E-mail: stephen.knight@health.qld.gov.au [Department of Medical Imaging, Royal Children' s Hospital, Brisbane, Queensland (Australia)

    2014-09-15

    The aim of this review was to develop a radiographic optimisation strategy to make use of digital radiography (DR) and needle phosphor computerised radiography (CR) detectors, in order to lower radiation dose and improve image quality for paediatrics. This review was based on evidence-based practice, of which a component was a review of the relevant literature. The resulting exposure chart was developed with two distinct groups of exposure optimisation strategies – body exposures (for head, trunk, humerus, femur) and distal extremity exposures (elbow to finger, knee to toe). Exposure variables manipulated included kilovoltage peak (kVp), target detector exposure and milli-ampere-seconds (mAs), automatic exposure control (AEC), additional beam filtration, and use of antiscatter grid. Mean dose area product (DAP) reductions of up to 83% for anterior–posterior (AP)/posterior–anterior (PA) abdomen projections were recorded postoptimisation due to manipulation of multiple-exposure variables. For body exposures, the target EI and detector exposure, and thus the required mAs were typically 20% less postoptimisation. Image quality for some distal extremity exposures was improved by lowering kVp and increasing mAs around constant entrance skin dose. It is recommended that purchasing digital X-ray equipment with high detective quantum efficiency detectors, and then optimising the exposure chart for use with these detectors is of high importance for sites performing paediatric imaging. Multiple-exposure variables may need to be manipulated to achieve optimal outcomes.

  18. Quality control chart for crushed granite concrete

    Directory of Open Access Journals (Sweden)

    Ewa E. DESMOND

    2016-07-01

    Full Text Available A chart for assessing in-situ grade (strength of concrete, has been developed in this study. Four grades of concrete after the Nigerian General Specification for Roads and bridges (NGSRB-C20, C25, C30 and C35, is studied at different water-cement ratios for medium and high slump range. The concrete mixes are made from crushed granite rock as coarse aggregate with river sand as fine aggregate. Compression test on specimens are conducted at curing age of 1, 3, 7, 14, 21, 28 and 56 days. Results on concrete workability from slump values, and water-cement ratios revealed that specimens with lower water-cement ratio were less workable but had higher strength, compared to mixes with higher water cement ratio. A simple algorithm using nonlinear regression analysis performed on each experimental data set produced Strength-Age (S-A curves which were used to establish a quality control chart. The accuracy of these curves were evaluated by computing average absolute error (AAS, the error of estimate (EoE and the average absolute error of estimate (Abs EoE for each concrete mix. These were done based on the actual average experimental strengths to measure how close the predicted values are to the experimental data set. The absolute average error of estimate (Abs. EoE recorded was less than ±10% tolerance zone for concrete works.

  19. 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.

  20. 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)

  1. 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.

  2. Dental Charting. Learning Activities, Unit Tests, Progress Chart, and Work Sheet.

    Science.gov (United States)

    Texas Univ., Austin. Center for Occupational Curriculum Development.

    These materials are part of a series dealing with skills and information needed by students in dental assisting. The individualized student materials are suitable for classroom, laboratory, or cooperative training programs. These student materials, designed to be used with the Dental Charting Student Manual, consist of learning activities, unit…

  3. 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.

  4. [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.

  5. 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.

  6. Robust Multivariate Control Charts to Detect Small Shifts in Mean

    Directory of Open Access Journals (Sweden)

    Habshah Midi

    2011-01-01

    Full Text Available The classical multivariate CUSUM and EWMA charts are commonly used to detect small shifts in the mean vectors. It is now evident that those charts are easily affected by outliers which may be due to small or moderate changes in the mean vector. In this paper, we propose a robust multivariate CUSUM and Robust multivariate EWMA charts to remedy the problem of small changed in scatter outliers. Both the empirical and simulation results indicate that the proposed robust multivariate CUSUM and EWMA charts offer substantial improvement over other multivariate CUSUM and EWMA charts. This article also discussed the robustness of the proposed charts, when there is a small or moderate sustained shift in the data set.

  7. 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

  8. 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.

  9. A quality audit program for external beam radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Hanson, W.F.; Stovall, M. [Univ. of Texas, Houston, TX (United States)

    1993-12-31

    For more than 25 years, the University of Texas M. D. Anderson Cancer Center has had a quality audit program using mailed dosimeters to verify radiation therapy machine output. Two programs, one compulsory and one voluntary, presently monitor therapy beams at more than 1000 megavoltage-therapy facilities. A successful program requires two major components: a high-precision thermoluminescent dosimeter (TLD) system and dedicated staff that interact closely with the users to resolve discrepancies. The TLD system, the logistics used, and the human interaction of these programs are described. Examples show that the programs can identify major discrepancies, exceeding 5 %, as well as discrepancies as small as 3%.

  10. 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

  11. EPA Enforcement and Compliance History Online: Water Effluent Charts Details

    Data.gov (United States)

    U.S. Environmental Protection Agency — Detailed Discharge Monitoring Report (DMR) data supporting effluent charts for one Clean Water Act discharge permit. Includes effluent parameters, amounts discharged...

  12. EPA Enforcement and Compliance History Online: Water Effluent Charts Downloads

    Data.gov (United States)

    U.S. Environmental Protection Agency — Detailed Discharge Monitoring Report (DMR) data supporting effluent charts for one Clean Water Act discharge permit. Includes effluent parameters, amounts discharged...

  13. Cusum charts for preliminary analysis of individual observations

    OpenAIRE

    1997-01-01

    textabstractA preliminary Cusum chart based on individual observations is developed from the uniformly most powerful test for the detection of linear trends. This Cusum chart is compared with several of its competitors which are based on the likelihood ratio test and on transformations of standardized recursive residuals on which for instance the Q-chart methodology is based. It turns out that the new proposed Cusum chart is not only superior in the detection of linear trend out-of-control co...

  14. New standardized visual acuity charts in hindi and gujarati

    Directory of Open Access Journals (Sweden)

    Khamar Bakulesh

    1996-01-01

    Full Text Available Conventional Snellen visual acuity chart has unequal difficulty score and irregular progression in letter size causing jumping effect at different visual acuity levels. There is also increase in number of letters from above downwards. Consequently one or two mistakes per line has different meaning of visual acuity at different levels. We designed a new visual acuity chart of fourteen lines in Hindi and Gujarati to facilitate standardization in visual acuity measurement. These charts are designed for use at six meter distance, and the illumination is provided from front. These charts provide a standardized way of measuring visual acuity using local languages.

  15. Converting Basic D3 Charts into Reusable Style Templates.

    Science.gov (United States)

    Harper, Jonathan; Agrawala, Maneesh

    2017-02-07

    We present a technique for converting a basic D3 chart into a reusable style template. Then, given a new data source we can apply the style template to generate a chart that depicts the new data, but in the style of the template. To construct the style template we first deconstruct the input D3 chart to recover its underlying structure: the data, the marks and the mappings that describe how the marks encode the data. We then rank the perceptual effectiveness of the deconstructed mappings. To apply the resulting style template to a new data source we first obtain importance ranks for each new data field. We then adjust the template mappings to depict the source data by matching the most important data fields to the most perceptually effective mappings. We show how the style templates can be applied to source data in the form of either a data table or another D3 chart. While our implementation focuses on generating templates for basic chart types (e.g. variants of bar charts, line charts, dot plots, scatterplots, etc.), these are the most commonly used chart types today. Users can easily find such basic D3 charts on the Web, turn them into templates, and immediately see how their own data would look in the visual style (e.g. colors, shapes, fonts, etc.) of the templates. We demonstrate the effectiveness of our approach by applying a diverse set of style templates to a variety of source datasets.

  16. THE CHART ROMANIA-NATO-UE

    Directory of Open Access Journals (Sweden)

    Duduială Popescu Lorena

    2009-05-01

    Full Text Available viewed in the context of geopolitical and geostrategic current and through the elements of distinction in terms of identity and cultural institutions, chart Romania - NATO / Israel - EU stands under the sign of the common interest channel, firstly, on common values and hence the collective interests of the partners involved in the two organizational structures. Noteworthy in this context is the extent of bilateral involvement of Romania in the bodies and the politico-military, represented by NATO (the North Atlantic Treaty Organization, which is primarily military values and the construction superstate permanent expansion and development - European Union , both generating as much for our country as obligations of a politico-military security, and economic, social, institutional, cultural.

  17. Individual control charts in paperboard industry

    Science.gov (United States)

    Grilo, Luís M.; Silva, Daniela S.; Nogueira, Isabel M.; Grilo, Helena L.; Oliveira, Teresa A.

    2016-12-01

    The stiffness of paperboard is an important continuous variable measured in the labs of paperboard industry to evaluate the quality of the final product. The variable is approximately normal distributed, in this case study, and individual control charts to monitor the stiffness are obtained based on average moving range. Since the available sample size is small we decide to estimate robust control limits using a non-parametric method based on empirical quantiles (that performs also well under the normality of the observations), with the bootstrap procedure. The comparison of the control limits should be made based on the required accuracy. We also compare the output of the stable process (i.e., in statistical control) with the process specifications and we conclude that it is not a capable process.

  18. Live sequence charts to model medical information

    Directory of Open Access Journals (Sweden)

    Aslakson Eric

    2012-06-01

    Full Text Available Abstract Background Medical records accumulate data concerning patient health and the natural history of disease progression. However, methods to mine information systematically in a form other than an electronic health record are not yet available. The purpose of this study was to develop an object modeling technique as a first step towards a formal database of medical records. Method Live Sequence Charts (LSC were used to formalize the narrative text obtained during a patient interview. LSCs utilize a visual scenario-based programming language to build object models. LSC extends the classical language of UML message sequence charts (MSC, predominantly through addition of modalities and providing executable semantics. Inter-object scenarios were defined to specify natural history event interactions and different scenarios in the narrative text. Result A simulated medical record was specified into LSC formalism by translating the text into an object model that comprised a set of entities and events. The entities described the participating components (i.e., doctor, patient and record and the events described the interactions between elements. A conceptual model is presented to illustrate the approach. An object model was generated from data extracted from an actual new patient interview, where the individual was eventually diagnosed as suffering from Chronic Fatigue Syndrome (CFS. This yielded a preliminary formal designated vocabulary for CFS development that provided a basis for future formalism of these records. Conclusions Translation of medical records into object models created the basis for a formal database of the patient narrative that temporally depicts the events preceding disease, the diagnosis and treatment approach. The LSCs object model of the medical narrative provided an intuitive, visual representation of the natural history of the patient’s disease.

  19. 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....

  20. 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)...

  1. 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,...

  2. 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...

  3. 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

  4. 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

  5. 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

  6. 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.

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. 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.

  12. 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...

  13. 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.

  14. 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...

  15. 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…

  16. 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...

  17. HydroHillChart – Francis module. Software used to Calculate the Hill Chart of the Francis Hydraulic Turbines

    Directory of Open Access Journals (Sweden)

    Dorian Nedelcu

    2015-07-01

    Full Text Available The paper presents the Hydro Hill Chart - Francis module application, used to calculate the hill chart of the Pelton, Francis and Kaplan hydraulic turbine models, by processing the data measured on the stand. After describing the interface and menu, the input data is graphically presented and the universal characteristic for measuring scenarios ao=const. and n11=const is calculated. Finally, the two calculated hill charts are compared through a graphical superimposition of the isolines.

  18. 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.

  19. 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.

  20. 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.

  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. Personalized Progress Charts: An Effective Motivation for Reluctant Readers.

    Science.gov (United States)

    Webre, Elizabeth C.

    Progress charts are an effective means of dramatizing student effort and improvement in reading and are especially important for remedial reading students, who need concrete evidence of progress. Remedial reading students often need extrinsic reward, and since reading is a complex act, progress charts lend themselves to the element of reward and…

  13. 46 CFR 169.809 - Charts and nautical publications.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 7 2010-10-01 2010-10-01 false Charts and nautical publications. 169.809 Section 169.809 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) NAUTICAL SCHOOLS SAILING SCHOOL VESSELS Operations § 169.809 Charts and nautical publications. As appropriate for the intended voyage,...

  14. Chart it once: innovation in public health documentation.

    Science.gov (United States)

    Zerwekh, J; Thibodeaux, R; Plesko, R

    2000-01-01

    The Seattle-King County Department of Public Health implemented a revision in the charting for its Family Support programs with the goal of streamlining the entire charting process, reducing redundancy, improving quality, and improving productivity. This article applies diffusion of innovations theory to the process of changing documentation.

  15. Enhancing the performance of exponentially weighted moving average charts: discussion

    NARCIS (Netherlands)

    Abbas, N.; Riaz, M.; Does, R.J.M.M.

    2015-01-01

    Abbas et al. (Abbas N, Riaz M, Does RJMM. Enhancing the performance of EWMA charts. Quality and Reliability Engineering International 2011; 27(6):821-833) proposed the use of signaling schemes with exponentially weighted moving average charts (named as 2/2 and modified − 2/3 schemes) for their impro

  16. 46 CFR Figure 1 to Part 150 - Compatibility Chart

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Compatibility Chart 1 Figure 1 to Part 150 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES COMPATIBILITY OF CARGOES Pt. 150, Fig. 1 Figure 1 to Part 150—Compatibility Chart EC02FE91.079...

  17. Model based control charts in stage 1 quality control

    NARCIS (Netherlands)

    A.J. Koning (Alex)

    1999-01-01

    textabstractIn this paper a general method of constructing control charts for preliminary analysis of individual observations is presented, which is based on recursive score residuals. A simulation study shows that certain implementations of these charts are highly effective in detecting assignable

  18. Cusum charts for preliminary analysis of individual observations

    NARCIS (Netherlands)

    A.J. Koning (Alex); R.J.M.M. Does (Ronald)

    1997-01-01

    textabstractA preliminary Cusum chart based on individual observations is developed from the uniformly most powerful test for the detection of linear trends. This Cusum chart is compared with several of its competitors which are based on the likelihood ratio test and on transformations of standardiz

  19. US Nuclear Regulatory Commission organization charts and functional statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-07-01

    This document is the US NRC organizational structure and chart as of July 1, 1996. It contains the org charts for the Commission, ACRS, ASLAB, Commission staff offices, Executive Director for Operations, Office of the Inspector General, Program offices, and regional offices.

  20. Automated Procedure of making the Andersen’s chart

    DEFF Research Database (Denmark)

    Sabaliauskas, Tomas; Ibsen, Lars Bo

    2016-01-01

    Andersen’s chart (Andersen & Berre, 1999) is a graphical method of observing cyclic soil response. It allows observing soil response to various stress amplitudes that can lead to liquefaction, excess plastic deformation stabilizing soil response. The process of obtaining the original chart has been...

  1. Quality Control Charts in Large-Scale Assessment Programs

    Science.gov (United States)

    Schafer, William D.; Coverdale, Bradley J.; Luxenberg, Harlan; Jin, Ying

    2011-01-01

    There are relatively few examples of quantitative approaches to quality control in educational assessment and accountability contexts. Among the several techniques that are used in other fields, Shewart charts have been found in a few instances to be applicable in educational settings. This paper describes Shewart charts and gives examples of how…

  2. The making of Andersen’s liquefaction chart

    DEFF Research Database (Denmark)

    Sabaliauskas, Tomas; Ibsen, Lars Bo

    Andersen’s chart (Andersen & Berre, 1999) is a graphical method of observing cyclic soil response. It allows observing soil response to various stress amplitudes that can lead to liquefaction, excess plastic deformation stabilizing soil response.The process of obtaining the original chart has bee...

  3. Synthetic-type control charts for time-between-events monitoring.

    Directory of Open Access Journals (Sweden)

    Fang Yen Yen

    Full Text Available This paper proposes three synthetic-type control charts to monitor the mean time-between-events of a homogenous Poisson process. The first proposed chart combines an Erlang (cumulative time between events, Tr chart and a conforming run length (CRL chart, denoted as Synth-Tr chart. The second proposed chart combines an exponential (or T chart and a group conforming run length (GCRL chart, denoted as GR-T chart. The third proposed chart combines an Erlang chart and a GCRL chart, denoted as GR-Tr chart. By using a Markov chain approach, the zero- and steady-state average number of observations to signal (ANOS of the proposed charts are obtained, in order to evaluate the performance of the three charts. The optimal design of the proposed charts is shown in this paper. The proposed charts are superior to the existing T chart, Tr chart, and Synth-T chart. As compared to the EWMA-T chart, the GR-T chart performs better in detecting large shifts, in terms of the zero- and steady-state performances. The zero-state Synth-T4 and GR-Tr (r = 3 or 4 charts outperform the EWMA-T chart for all shifts, whereas the Synth-Tr (r = 2 or 3 and GR-T 2 charts perform better for moderate to large shifts. For the steady-state process, the Synth-Tr and GR-Tr charts are more efficient than the EWMA-T chart in detecting small to moderate shifts.

  4. The EWMA control chart based on robust scale estimators

    Directory of Open Access Journals (Sweden)

    Nadia Saeed

    2016-12-01

    Full Text Available The exponentially weighted moving average (EWMA chart is very popular in statistical process control for detecting the small shifts in process mean and variance. This chart performs well under the assumption of normality but when data violate the assumption of normality, the robust approaches needed. We have developed the EWMA charts under different robust scale estimators available in literature and also compared the performance of these charts by calculating expected out-of-control points and expected widths under non-symmetric distributions (i.e. gamma and exponential. The simulation studies are being carried out for the purpose and results showed that amongst six robust estimators, the chart based on estimator Q_n relatively performed well for non-normal processes in terms of its shorter expected width and more number of expected out-of-control points which shows its sensitivity to detect the out of control signal.

  5. Ewmareg control chart applied in the monitoring of industrial processes

    Directory of Open Access Journals (Sweden)

    Danilo Cuzzuol Pedrini

    2011-12-01

    Full Text Available If the process quality characteristics are dependent of control variables, and these vary during the process operation, the basic assumptions of control charts are violated. If the values of the control variables are known, it’s possible to apply the regression control chart. One of the most recent works in this area is the EWMAREG chart, which is the monitoring of the standardized residuals using exponentially weighted moving average control chart. In this paper, we present a systematic application of the EWMAREG control chart in monitoring a simulated process of chemical industry. The process characteristic monitored was the corrosion rate of steel pipe in function of four process control variables. The tool applied demonstrated high potential to detect change in surveillance of corrosion rate, ensuring stability process.

  6. On the Mathematics behind the CUSUM Control Charts

    DEFF Research Database (Denmark)

    Madsen, Henrik

    1998-01-01

    This paper describes the mathematics behind CUSUM control charts. An introduction to CUSUM charts is found in (Madsen 1998).CUSUM charts are well suited for checking a measuring system in operation for any departure from some target or specified values. In general they can be used for:- detecting...... a drift (or shift in the level) of the measuring system, and- detecting a change of the precision of the measuring system.In both cases the CUSUM procedure contains methods for estimating the shift such that maintenance (e.g. recalibration) can take place.The CUSUM procedure is described in ISO/CD 7871...... from CEN-TC 69. However the presentation in ISO/CD 7871 concentrates on the level, whereas CUSUM charts for detecting changes in the precision are not discussed.This document outlines the theory of CUSUM control charts, and both CUSUM procedures for detecting a drift as well as CUSUM procedures...

  7. Child abuse diagnosis and the emergency department chart.

    Science.gov (United States)

    Johnson, C F; Apolo, J; Joseph, J A; Corbitt, T

    1986-03-01

    Failure to uncover and report nonaccidental injury may have serious consequences for the child and the physician. To determine if the information recorded in the emergency department record was adequate to eliminate the possibility of nonaccidental injury, the charts of 333 children under five years of age were reviewed. No charts contained all the information deemed necessary; in 12.6% a diagnosis of nonaccidental injury could not be eliminated. In three cases, the injury was inconsistent with the history. Missing historical information included where the injury occurred, the presence of witnesses, notation of previous injuries, and old chart review. Information regarding size, color, and age of the injury was incomplete. A complete examination was recorded 22.3% of the time. The private-pay category charts and those recorded by staff were most complete. Remedial actions, guided by periodic chart reviews, are suggested.

  8. 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.

  9. 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.

  10. 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.

  11. 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

  12. 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?...

  13. 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.

  14. Charting the Course for a New Air Force Inspection System

    Science.gov (United States)

    2013-01-01

    Assessment Program LOSA Line-Oriented Safety Auditing M-ASAP Military Aviation Safety Action Program M-FOQA Military Flight Operations Quality Assurance...implement voluntary programs as part of their own internal evaluation systems. The Line-Oriented Safety Auditing ( LOSA ) program is an example of...such a program. Under LOSA , an airline hires a third-party observer to monitor various aspects of its operations. For example, the third party might

  15. HydroHillChart – Pelton module. Software used to Calculate the Hill Chart of the Pelton Hydraulic Turbines

    Directory of Open Access Journals (Sweden)

    Dorian Nedelcu

    2015-07-01

    Full Text Available The paper presents the HydroHillChart - Pelton module application, used to calculate the hill chart of the Pelton hydraulic turbine models, by processing the data measured on the stand. In addition, the tools offered by the application such as: interface, menu, input data, numerical and graphical results, etc. are described.

  16. Control of wastewater using multivariate control chart

    Science.gov (United States)

    Nugraha, Jaka; Fatimah, Is; Prabowo, Rino Galang

    2017-03-01

    Wastewater treatment is a crucial process in industry cause untreated or improper treatment of wastewater may leads some problems affecting to the other parts of environmental aspects. For many kinds of wastewater treatments, the parameters of Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), and the Total Suspend Solid (TSS) are usual parameters to be controlled as a standard. In this paper, the application of multivariate Hotteling T2 Individual was reported to control wastewater treatment. By using wastewater treatment data from PT. ICBP, east Java branch, while the fulfillment of quality standards are based on East Java Governor Regulation No. 72 Year 2013 on Standards of Quality of Waste Water Industry and / or Other Business Activities. The obtained results are COD and TSS has a correlation with BOD values with the correlation coefficient higher than 50%, and it is is also found that influence of the COD and TSS to BOD values are 82% and 1.9% respectively. Based on Multivariate control chart Individual T2 Hotteling, it is found that BOD-COD and BOD-TSS are each one subgroup that are outside the control limits. Thus, it can be said there is a process that is not multivariate controlled, but univariately the variables of BOD, COD and TSS are within specification (standard quality) that has been determined.

  17. From chart tracking to workflow management.

    Science.gov (United States)

    Srinivasan, P; Vignes, G; Venable, C; Hazelwood, A; Cade, T

    1994-01-01

    The current interest in system-wide integration appears to be based on the assumption that an organization, by digitizing information and accepting a common standard for the exchange of such information, will improve the accessibility of this information and automatically experience benefits resulting from its more productive use. We do not dispute this reasoning, but assert that an organization's capacity for effective change is proportional to the understanding of the current structure among its personnel. Our workflow manager is based on the use of a Parameterized Petri Net (PPN) model which can be configured to represent an arbitrarily detailed picture of an organization. The PPN model can be animated to observe the model organization in action, and the results of the animation analyzed. This simulation is a dynamic ongoing process which changes with the system and allows members of the organization to pose "what if" questions as a means of exploring opportunities for change. We present, the "workflow management system" as the natural successor to the tracking program, incorporating modeling, scheduling, reactive planning, performance evaluation, and simulation. This workflow management system is more than adequate for meeting the needs of a paper chart tracking system, and, as the patient record is computerized, will serve as a planning and evaluation tool in converting the paper-based health information system into a computer-based system.

  18. 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.

  19. 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 ...

  20. 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.

  1. 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

  2. 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....

  3. 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.

  4. 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.

  5. 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 ...

  6. 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

  7. 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

  8. Design and Application of Economical Process Control Charts

    Directory of Open Access Journals (Sweden)

    S.S.N. Murthy

    1997-01-01

    Full Text Available Statistical quality control techniques are useful in monitoring the process behaviour. Attribute control charts are widely used in process control. The selection of sample size, sampling interval and control width of the control chart is important in minimising the quality costs. Control chart parameters, like 3delta controlimits and fixed fraction sampling at conveniently selected sampling intervals result in deplovable cost penalties in quality control. The best selection of these parameters depends on several process parameters,like frequency of occupancy of a shift in the process, cost of sampling, cost of investigation for finding assignable cause, probability of false alarms, penalty cost of defectives and process correction cost. A general model has been developed to determine the total quality cost as a function of these parameters. Probability of not identifying a process shift (Beeta-risk and probability of wrongly. concluding the process got shifted (alpha-risk are considered in developing the model. This cost equation is optimised to determine optimum values control chart parameters. Fibonacci search is used to quicken the analytical method or determining optimum sampling size and control width. The proposals made by Duncan, Montgomery, Gibra and Chiu for determining the optimum control chart parameters are critically examined and compared with the present model. Case studies were conducted in two foundries. Optimum control chart parameters in casting of cylinder liners and cast plates are determined. It has been found that quality costs are considerably reduced by using optimally designed control chart parameters with proposed method.

  9. Tactile acuity charts: a reliable measure of spatial acuity.

    Directory of Open Access Journals (Sweden)

    Patrick Bruns

    Full Text Available For assessing tactile spatial resolution it has recently been recommended to use tactile acuity charts which follow the design principles of the Snellen letter charts for visual acuity and involve active touch. However, it is currently unknown whether acuity thresholds obtained with this newly developed psychophysical procedure are in accordance with established measures of tactile acuity that involve passive contact with fixed duration and control of contact force. Here we directly compared tactile acuity thresholds obtained with the acuity charts to traditional two-point and grating orientation thresholds in a group of young healthy adults. For this purpose, two types of charts, using either Braille-like dot patterns or embossed Landolt rings with different orientations, were adapted from previous studies. Measurements with the two types of charts were equivalent, but generally more reliable with the dot pattern chart. A comparison with the two-point and grating orientation task data showed that the test-retest reliability of the acuity chart measurements after one week was superior to that of the passive methods. Individual thresholds obtained with the acuity charts agreed reasonably with the grating orientation threshold, but less so with the two-point threshold that yielded relatively distinct acuity estimates compared to the other methods. This potentially considerable amount of mismatch between different measures of tactile acuity suggests that tactile spatial resolution is a complex entity that should ideally be measured with different methods in parallel. The simple test procedure and high reliability of the acuity charts makes them a promising complement and alternative to the traditional two-point and grating orientation thresholds.

  10. Risk-Adjusted Control Charts for Health Care Monitoring

    Directory of Open Access Journals (Sweden)

    Willem Albers

    2011-01-01

    the distribution involved is negative binomial. However, in health care monitoring, (groups of patients will often belong to different risk categories. In the present paper, we will show how information about category membership can be used to adjust the basic negative binomial charts to the actual risk incurred. Attention is also devoted to comparing such conditional charts to their unconditional counterparts. The latter do take possible heterogeneity into account but refrain from risk-adjustment. Note that in the risk adjusted case several parameters are involved, which will all be typically unknown. Hence, the potentially considerable estimation effects of the new charts will be investigated as well.

  11. Implementation of Calendar Chart in CICS Mainframes for Business Analysis

    Directory of Open Access Journals (Sweden)

    Jayanthi Adilakshmi Visali

    2015-02-01

    Full Text Available This paper provides a business solution to implement Calendar Chart in Mainframes for analysing the progress of a Bank by giving detailed report of number of new accounts created for the bank. A calendar chart is a visualization used to show activity over the course of a long span of time, such as months or years. They're best used when you want to illustrate how some quantity varies depending on the day of the week. This chart gives us the numerals so as to easily analyse the trends over time.

  12. MDI Synoptic Charts of Magnetic Field: Interpolation of Polar Fields

    Science.gov (United States)

    Liu, Yang; Hoeksema, J. T.; Zhao, X.; Larson, R. M.

    2007-05-01

    In this poster, we compare various methods for interpolation of polar field for the MDI synoptic charts of magnetic field. By examining the coronal and heliospheric magnetic field computed from the synoptic charts based on a Potential Field Source Surface model (PFSS), and by comparing the heliospheric current sheets and footpoints of open fields with the observations, we conclude that the coronal and heliospheric fields calculated from the synoptic charts are sensitive to the polar field interpolation, and a time-dependent interpolation method using the observed polar fields is the best among the seven methods investigated.

  13. Create dynamic charts in Microsoft Office Excel 2007 and beyond

    CERN Document Server

    Scheck, Reinhold

    2009-01-01

    Extend your Excel 2007 skills-and create more-powerful and compelling charts in less time. Guided by an Excel expert, you'll learn how to turn flat, static charts into dynamic solutions-where you can visualize and manipulate data countless ways with a simple mouse click. Get the hands-on practice and examples you need to produce your own, professional-quality results. No programming required! Maximize the impact of your ideas and data! Learn how your design decisions affect perception and comprehensionMatch the right chart type to your communication objectiveVisualize-then build-your solut

  14. Gulf of Mexico IFR Aeronautical Chart Index - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — The IFR Enroute Aeronautical Chart series is designed to meet the needs of users who require a digital version chart. This is the visual index to the charts for the...

  15. 49 CFR 236.338 - Mechanical locking required in accordance with locking sheet and dog chart.

    Science.gov (United States)

    2010-10-01

    ... locking sheet and dog chart. 236.338 Section 236.338 Transportation Other Regulations Relating to... in accordance with locking sheet and dog chart. Mechanical locking shall be in accordance with locking sheet and dog chart currently in effect....

  16. 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.

  17. 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.

  18. 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)

  19. 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.

  20. 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...

  1. 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.

  2. 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

  3. 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

  4. 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.

  5. 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....

  6. 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

  7. 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.

  8. 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.

  9. 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...

  10. 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.

  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. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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...

  19. North Atlantic IFR Route Planning Chart GEO-TIFF - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — North Atlantic Route Chart is designed for FAA Controllers to monitor transatlantic flights, this 5-color chart shows oceanic control areas, coastal navigation aids,...

  20. North Atlantic IFR Route Planning Chart PDF File - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — North Atlantic Route Chart is designed for FAA Controllers to monitor transatlantic flights, this 5-color chart shows oceanic control areas, coastal navigation aids,...

  1. Another Look at the EWMA Control Chart with Estimated Parameters

    NARCIS (Netherlands)

    Saleh, N.A.; Mahmoud, M.A.; Jones-Farmer, L.A.; Zwetsloot, I.; Woodall, W.H.

    2015-01-01

    The authors assess the in-control performance of the exponentially weighted moving average (EWMA) control chart in terms of the SDARL and percentiles of the ARL distribution when the process parameters are estimated.

  2. Grand Canyon VFR Chart - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — The Federal Aviation Administration (FAA) digital-Visual Chart series is designed to meet the needs of users who require georeferenced raster images of a FAA Visual...

  3. Managing symptoms during cancer treatments: evaluating the implementation of evidence-informed remote support protocols

    Directory of Open Access Journals (Sweden)

    Stacey Dawn

    2012-11-01

    Full Text Available Abstract Background Management of cancer treatment-related symptoms is an important safety issue given that symptoms can become life-threatening and often occur when patients are at home. With funding from the Canadian Partnership Against Cancer, a pan-Canadian steering committee was established with representation from eight provinces to develop symptom protocols using a rigorous methodology (CAN-IMPLEMENT©. Each protocol is based on a systematic review of the literature to identify relevant clinical practice guidelines. Protocols were validated by cancer nurses from across Canada. The aim of this study is to build an effective and sustainable approach for implementing evidence-informed protocols for nurses to use when providing remote symptom assessment, triage, and guidance in self-management for patients experiencing symptoms while undergoing cancer treatments. Methods A prospective mixed-methods study design will be used. Guided by the Knowledge to Action Framework, the study will involve (a establishing an advisory knowledge user team in each of three targeted settings; (b assessing factors influencing nurses’ use of protocols using interviews/focus groups and a standardized survey instrument; (c adapting protocols for local use, ensuring fidelity of the content; (d selecting intervention strategies to overcome known barriers and implementing the protocols; (e conducting think-aloud usability testing; (f evaluating protocol use and outcomes by conducting an audit of 100 randomly selected charts at each of the three settings; and (g assessing satisfaction with remote support using symptom protocols and change in nurses’ barriers to use using survey instruments. The primary outcome is sustained use of the protocols, defined as use in 75% of the calls. Descriptive analysis will be conducted for the barriers, use of protocols, and chart audit outcomes. Content analysis will be conducted on interviews/focus groups and usability testing

  4. Study on Chart Based on Short Production Run

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    High intellectual, high flexible automatic manufacturing system based on low volume production is the trend in the future, but the traditional control charts whose control limits are based on at least 20~25 subgroups of five observations each are not suitable in this environment. The paper presents variance control chart used in small batch production in which there are not sufficient observations. The control limits are set reliably without restriction of the number of samples.

  5. Bivariate copulas on the exponentially weighted moving average control chart

    Directory of Open Access Journals (Sweden)

    Sasigarn Kuvattana

    2016-10-01

    Full Text Available This paper proposes four types of copulas on the Exponentially Weighted Moving Average (EWMA control chart when observations are from an exponential distribution using a Monte Carlo simulation approach. The performance of the control chart is based on the Average Run Length (ARL which is compared for each copula. Copula functions for specifying dependence between random variables are used and measured by Kendall’s tau. The results show that the Normal copula can be used for almost all shifts.

  6. Robust control charts in industrial production of olive oil

    Science.gov (United States)

    Grilo, Luís M.; Mateus, Dina M. R.; Alves, Ana C.; Grilo, Helena L.

    2014-10-01

    Acidity is one of the most important variables in the quality analysis and characterization of olive oil. During the industrial production we use individuals and moving range charts to monitor this variable, which is not always normal distributed. After a brief exploratory data analysis, where we use the bootstrap method, we construct control charts, before and after a Box-Cox transformation, and compare their robustness and performance.

  7. Sulfur Speciation and Extraction in Jet A (Briefing Charts)

    Science.gov (United States)

    2015-08-16

    present in Jet A: • Detrimental to engine performance: coking, clogging, fouling, and deposits possible • SOx emissions are an...Charts 3. DATES COVERED (From - To) July 2015-August 2015 4. TITLE AND SUBTITLE Sulfur Speciation and Extraction in Jet A (Briefing Charts) 5a...T. Reams, Richard C. Lee, Joseph M. Mabry 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT NUMBER Q0BG 7. PERFORMING ORGANIZATION NAME(S

  8. 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

  9. 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

  10. 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

  11. 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…

  12. 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.

  13. 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.

  14. 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

  15. Economic design of VSI GCCC charts for correlated samples

    Directory of Open Access Journals (Sweden)

    Y K Chen

    2013-08-01

    Full Text Available Generalised cumulative count of conforming (GCCC charts have been proposed for monitoring a high-yield process that allows the items to be inspected sample by sample and not according to the production order. Recent study has shown that the GCCC chart with a variable sampling interval (VSI is superior to the traditional one with a fixed sampling interval (FSI because of the additional flexibility of sampling interval it offers. However, the VSI chart is still costly when used for the prevention of defective products. This paper presents an economic model for the design problem of the VSI GCCC chart, taking into account the correlation of the production outputs within the same sample. In the economic design, a cost function is developed that includes the cost of sampling and inspection, the cost of false alarms, the cost of detecting and removing the assignable cause, and the cost when the process is out-of-control. An evolutionary search method using the cost function is presented for finding the optimal design parameters of the VSI GCCC chart. Comparisons between VSI and FSI charts for expected cost per unit time are also made for various process and cost parameters.

  16. 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

  17. Genetic testing and your cancer risk

    Science.gov (United States)

    ... patientinstructions/000842.htm Genetic testing and your cancer risk To use the sharing features on this page, ... urac.org). URAC's accreditation program is an independent audit to verify that A.D.A.M. follows ...

  18. 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...

  19. A Combined Control Chart for Identifying Out–Of–Control Points in Multivariate Processes

    Directory of Open Access Journals (Sweden)

    Marroquín–Prado E.

    2010-10-01

    Full Text Available The Hotelling's T2 control chart is widely used to identify out–of–control signals in multivariate processes. However, this chart is not sensitive to small shifts in the process mean vec tor. In this work we propose a control chart to identify out–of–control signals. The proposed chart is a combination of Hotelling's T2 chart, M chart proposed by Hayter et al. (1994 and a new chart based on Principal Components. The combination of these charts identifies any type and size of change in the process mean vector. Us ing simulation and the Average Run Length (ARL, the performance of the proposed control chart is evaluated. The ARL means the average points within control before an out–of–control point is detected, The results of the simulation show that the proposed chart is more sensitive that each one of the three charts individually

  20. 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

  1. Automated comparative auditing of NCIT genomic roles using NCBI.

    Science.gov (United States)

    Cohen, Barry; Oren, Marc; Min, Hua; Perl, Yehoshua; Halper, Michael

    2008-12-01

    Biomedical research has identified many human genes and various knowledge about them. The National Cancer Institute Thesaurus (NCIT) represents such knowledge as concepts and roles (relationships). Due to the rapid advances in this field, it is to be expected that the NCIT's Gene hierarchy will contain role errors. A comparative methodology to audit the Gene hierarchy with the use of the National Center for Biotechnology Information's (NCBI's) Entrez Gene database is presented. The two knowledge sources are accessed via a pair of Web crawlers to ensure up-to-date data. Our algorithms then compare the knowledge gathered from each, identify discrepancies that represent probable errors, and suggest corrective actions. The primary focus is on two kinds of gene-roles: (1) the chromosomal locations of genes, and (2) the biological processes in which genes play a role. Regarding chromosomal locations, the discrepancies revealed are striking and systematic, suggesting a structurally common origin. In regard to the biological processes, difficulties arise because genes frequently play roles in multiple processes, and processes may have many designations (such as synonymous terms). Our algorithms make use of the roles defined in the NCIT Biological Process hierarchy to uncover many probable gene-role errors in the NCIT. These results show that automated comparative auditing is a promising technique that can identify a large number of probable errors and corrections for them in a terminological genomic knowledge repository, thus facilitating its overall maintenance.

  2. 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

  3. Diagnostic Value of Run Chart Analysis: Using Likelihood Ratios to Compare Run Chart Rules on Simulated Data Series

    Science.gov (United States)

    Anhøj, Jacob

    2015-01-01

    Run charts are widely used in healthcare improvement, but there is little consensus on how to interpret them. The primary aim of this study was to evaluate and compare the diagnostic properties of different sets of run chart rules. A run chart is a line graph of a quality measure over time. The main purpose of the run chart is to detect process improvement or process degradation, which will turn up as non-random patterns in the distribution of data points around the median. Non-random variation may be identified by simple statistical tests including the presence of unusually long runs of data points on one side of the median or if the graph crosses the median unusually few times. However, there is no general agreement on what defines “unusually long” or “unusually few”. Other tests of questionable value are frequently used as well. Three sets of run chart rules (Anhoej, Perla, and Carey rules) have been published in peer reviewed healthcare journals, but these sets differ significantly in their sensitivity and specificity to non-random variation. In this study I investigate the diagnostic values expressed by likelihood ratios of three sets of run chart rules for detection of shifts in process performance using random data series. The study concludes that the Anhoej rules have good diagnostic properties and are superior to the Perla and the Carey rules. PMID:25799549

  4. 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.

  5. A new quality assurance package for hospital palliative care teams: the Trent Hospice Audit Group model.

    Science.gov (United States)

    Hunt, J; Keeley, V L; Cobb, M; Ahmedzai, S H

    2004-07-19

    Cancer patients in hospitals are increasingly cared for jointly by palliative care teams, as well as oncologists and surgeons. There has been a considerable growth in the number and range of hospital palliative care teams (HPCTs) in the United Kingdom. HPCTs can include specialist doctors and nurses, social workers, chaplains, allied health professionals and pharmacists. Some teams work closely with existing cancer multidisciplinary teams (MDTs) while others are less well integrated. Quality assurance and clinical governance requirements have an impact on the monitoring of such teams, but so far there is no standardised way of measuring the amount and quality of HPCTs' workload. Trent Hospice Audit Group (THAG) is a multiprofessional research group, which has been developing standards and audit tools for palliative care since the 1990s. These follow a format of structure-process-outcome for standards and measures. We describe a collaborative programme of work with HPCTs that has led to a new set of standards and audit tools. Nine HPCTs participated in three rounds of consultation, piloting and modification of standard statements and tools. The final pack of HPCT quality assurance tools covers: policies and documentation; medical notes review; questionnaires for ward-based staff. The tools measure the HPCT workload and casemix; the views of ward-based staff on the supportive role of the HPCT and the effectiveness of HPCT education programmes, particularly in changing practice. The THAG HPCT quality assurance pack is now available for use in cancer peer review.

  6. 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)

  7. 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.

  8. 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

  9. 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.

  10. Biorepositories- | Division of Cancer Prevention

    Science.gov (United States)

    Carefully collected and controlled high-quality human biospecimens, annotated with clinical data and properly consented for investigational use, are available through the Division of Cancer Prevention Biorepositories listed in the charts below. Biorepositories Managed by the Division of Cancer Prevention Biorepositories Supported by the Division of Cancer Prevention Related Biorepositories | Information about accessing biospecimens collected from DCP-supported clinical trials and projects.

  11. 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.

  12. 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.

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. [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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

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

  19. Growth charts for children with Ellis-van Creveld syndrome.

    Science.gov (United States)

    Verbeek, Sabine; Eilers, Paul H C; Lawrence, Kate; Hennekam, Raoul C M; Versteegh, Florens G A

    2011-02-01

    Ellis-van Creveld (EvC) syndrome is a congenital malformation syndrome with marked growth retardation. In this study, specific growth charts for EvC patients were derived to allow better follow-up of growth and earlier detection of growth patterns unusual for EvC. With the use of 235 observations of 101 EvC patients (49 males, 52 females), growth charts for males and females from 0 to 20 years of age were derived. Longitudinal and cross-sectional data were collected from an earlier review of growth data in EvC, a database of EvC patients, and from recent literature. To model the growth charts, the GAMLSS package for the R statistical program was used. Height of EvC patients was compared to healthy children using Dutch growth charts. Data are presented both on a scale for age and on a scale for the square root of age. Compared to healthy Dutch children, mean height standard deviation score values for male and female EvC patients were -3.1 and -3.0, respectively. The present growth charts should be useful in the follow-up of EvC patients. Most importantly, early detection of growth hormone deficiency, known to occur in EvC, will be facilitated.

  20. 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...