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Sample records for cancer chart audit

  1. CHARTE D'AUDIT INTERNE

    International Development Research Centre (IDRC) Digital Library (Canada)

    sblanchard

    CRDI). CHARTE D'AUDIT INTERNE. Mars 2015. 2. Assurances et conseils afin de soutenir le développement par l'innovation. La présente charte établit l'objet, le caractère indépendant et la portée de la fonction d'audit.

  2. 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.

  3. Charte d'audit interne

    International Development Research Centre (IDRC) Digital Library (Canada)

    Jessica Perkins

    La fonction d'audit interne du CRDI vise à améliorer et à protéger la valeur organisationnelle en fournissant aux intervenants une assurance, des conseils et avis objectifs, axés sur les risques et fiables2. ... l'ensemble des dossiers, rapports, bases de données, lieux de travail, immobilisations corporelles et membres du ...

  4. Assessing achievement in nephrology training: using clinic chart audits to quantitatively screen competency.

    Science.gov (United States)

    Yuan, Christina M; Prince, Lisa K; Zwettler, Amy J; Nee, Robert; Oliver, James D; Abbott, Kevin C

    2014-11-01

    Entrustable professional activities (EPAs) are complex tasks representing vital physician functions in multiple competencies, used to demonstrate trainee development along milestones. Managing a nephrology outpatient clinic has been proposed as an EPA for nephrology fellowship training. Retrospective cohort study of nephrology fellow outpatient clinic performance using a previously validated chart audit tool. Outpatient encounter chart audits for training years 2008-2009 through 2012-2013, corresponding to participation in the Nephrology In-Training Examination (ITE). A median of 7 auditors (attending nephrologists) audited a mean of 1,686±408 (SD) charts per year. 18 fellows were audited; 12, in both of their training years. Proportion of chart audit and quality indicator deficiencies. Longitudinal deficiency and ITE performance. Among fellows audited in both their training years, chart audit deficiencies were fewer in the second versus the first year (5.4%±2.0% vs 17.3%±7.0%; Pnephrology outpatient clinic is an EPA. The chart audit tool was used to assess longitudinal fellow performance in managing a nephrology outpatient clinic. Failure to progress may be quantitatively identified and remediated. The tool identifies deficiencies in all 6 competencies, not just medical knowledge, the primary focus of the ITE and the nephrology subspecialty board examination. Published by Elsevier Inc.

  5. Assessment of dizziness among older patients at a family practice clinic: a chart audit study

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    Pimlott Nicholas JG

    2005-01-01

    Full Text Available Abstract Background Dizziness is a common complaint among the elderly with a prevalence of over 30% in people over the age of 65. Although it is a common problem the assessment and management of dizziness in the elderly is challenging for family physicians. There is little published research which assesses the quality of dizziness assessment and management by family physicians. Methods We conducted a retrospective, chart audit study of patients with dizziness attending the Sunnybrook Family Practice Center of Sunnybrook and Women's College Health Sciences Center (SWCHSC in Toronto. We audited a random sample of 50 charts of patients from 310 eligible charts. Quality indicators across all dizziness subtypes were assessed. These quality indicators included: onset and course of symptoms; symptoms in patients' own words; number of medications used; postural blood pressure changes; symptoms of depression or anxiety; falls; syncope; diagnosis; outcome; specialty referrals. Quality indicators specific to each dizziness subtype were also audited. Results 310 charts satisfied inclusion criteria with 20 charts excluded and 50 charts were randomly generated. Documentation of key quality indicators in the management of dizziness was sub-optimal. Charts documenting patients' dizziness symptoms in their own words were more likely to have a clinical diagnosis compared to charts without (P = 0.002. Conclusions Documentation of selected key quality indicators could be improved, especially that of patients' symptoms in their own words.

  6. CREATING AND AUDITING A NEW ELECTRONIC CONTINUOUS INFUSION PRESCRIPTION CHART FOR A PAEDIATRIC CRITICAL CARE UNIT.

    Science.gov (United States)

    Siu, Emily; Sadasivam, Kalaimaran; Christiansen, Nanna

    2016-09-01

    Prescription errors, including continuous infusion prescriptions are one major source of concern in the paediatric population. Evidence suggests that use of an electronic or web-based calculator could minimise these errors. In our paediatric critical care unit (PCCU) we have created an electronic continuous infusion prescription chart to target errors in this area and conducted an audit to assess its effect on error reduction. To create an electronic continuous infusion prescription chart and audit its effect on prescription errors. Similar electronic continuous infusion prescription charts were evaluated. A Choice of electronic formats were considered and excel was chosen for its simplicity and flexibility. The choice of medications to be included, dilution method, and dosage range was agreed between PCCU consultant, pharmacy and nursing staff. Formulas for calculating each medication infusion was created and validated for different age and weight ranges by at least 2 PCCU trained pharmacists, accounting for capping at certain age and weight bands as appropriate for the medication. These were programmed into the spreadsheet for automatic calculation using inputted age and weight for the selected medications. Continuous infusion prescriptions were audited 6 months before and after implementation in April 2015 of this electronic chart. Parameters audited include medication dose, infusion rate, concentration, route, legibility, and missing or incorrect patient details. A trial period of 4 weeks preceded implementation. The electronic continuous infusion prescription form was created and used on PCCU. Hand written prescriptions had higher error rate (30.7%) as compared to electronic charts (0.7%) with a p-value errors were found in electronic prescriptions in regards to dose, volume and rate calculation. The use of an electronic continuous infusion prescription chart has been successfully set up and used on PCCU. Its use has significantly reduced continuous infusion

  7. User compliance with documenting on a track and trigger-based observation and response chart: a two-phase multi-site audit study.

    Science.gov (United States)

    Elliott, Doug; Allen, Emily; McKinley, Sharon; Perry, Lin; Duffield, Christine; Fry, Margaret; Gallagher, Robyn; Iedema, Rick; Roche, Michael

    2017-12-01

    To examine user compliance and completeness of documentation with a newly designed observation and response chart and whether a rapid response system call was triggered when clinically indicated. Timely recognition and responses to patient deterioration in hospital general wards remain a challenge for healthcare systems globally. Evaluating practice initiatives to improve recognition and response are required. Two-phase audit. Following introduction of the charts in ten health service sites in Australia, an audit of chart completion was conducted during a short trial for initial usability (Phase 1; 2011). After chart adoption as routine use in practice, retrospective and prospective chart audits were conducted (Phase 2; 2012). Overall, 818 and 1,058 charts were audited during the two phases respectively. Compliance was mixed but improved with the new chart (4%-14%). Contrary to chart guidelines, numbers rather than dots were written in the graphing section in 60% of cases. Rates of recognition of abnormal vital signs improved slightly with new charts in use, particularly for higher levels of surveillance and clinical review. Based on local calling criteria, an emergency call was initiated in 33% of cases during the retrospective audit and in 41% of cases with the new chart. User compliance was less than optimal, limiting full function of the chart sections and compliance with local calling criteria. Overcoming apparent behavioural and work culture barriers may improve chart completion, aiding identification of abnormal vital signs and triggering a rapid response system activation when clinical deterioration is detected. © 2017 The Authors. Journal of Advanced Nursing Published by John Wiley & Sons Ltd.

  8. Inaccurate Dental Charting in an Audit of 1128 General Dental Practice Records.

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    Brown, Nathan L; Jephcote, Victoria E L

    2017-03-01

    Fourteen dentists at different practices in the UK assessed the dental charts of 1128 patients who were new to the dentist but not new to the practice; 44% of the dental charts were found to be inaccurate. Inaccuracy of the individual practice-based charts ranged between 16% for the best performing practices to 83% for the worst: 5% of dental charts had too many teeth charted and 5% had too few teeth charted; 13% of charts had missed amalgam restorations and 18% had missed tooth-coloured restorations; 5% of charts had amalgam restorations recorded but with the surfaces incorrect (eg an MO restoration charted but a DO restoration actually present); 9% of charts had tooth-coloured restoration surfaces incorrectly recorded. For 7.5% of charts, amalgams were charted but not actually present. Other inaccuracies were also noted. The authors reinforce the requirements of the GDC, the advice of defence organizations, and the forensic importance of accurate dental charts. Clinical relevance: Dental charting forms part of the patient’s dental records, and the GDC requires dentists to maintain complete and accurate dental records.

  9. 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.

  10. Value of audits in breast cancer screening quality assurance programmes.

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    Geertse, Tanya D; Holland, Roland; Timmers, Janine M H; Paap, Ellen; Pijnappel, Ruud M; Broeders, Mireille J M; den Heeten, Gerard J

    2015-11-01

    Our aim was to retrospectively evaluate the results of all audits performed in the past and to assess their value in the quality assurance of the Dutch breast cancer screening programme. The audit team of the Dutch Reference Centre for Screening (LRCB) conducts triennial audits of all 17 reading units. During audits, screening outcomes like recall rates and detection rates are assessed and a radiological review is performed. This study investigates and compares the results of four audit series: 1996-2000, 2001-2005, 2003-2007 and 2010-2013. The analysis shows increased recall rates (from 0.66%, 1.07%, 1.22% to 1.58%), increased detection rates (from 3.3, 4.5, 4.8 to 5.4 per 1000) and increased sensitivity (from 64.5%, 68.7%, 70.5% to 71.6%), over the four audit series. The percentage of 'missed cancers' among interval cancers and advanced screen-detected cancers did not change (p = 0.4). Our audits not only provide an opportunity for assessing screening outcomes, but also provide moments of self-reflection with peers. For radiologists, an accurate understanding of their performance is essential to identify points of improvement. We therefore recommend a radiological review of screening examinations and immediate feedback as part of an audit. • Radiological review and immediate feedback are recommended as part of an audit. • For breast screening radiologists, audits provide moments of self-reflection with peers. • Radiological review of screening examinations provides insights in recall behaviour. • Accurate understanding of radiologists' performance is essential to identify points of improvement.

  11. An Unreliable Chart of Accounts Affected Auditability of Defense Enterprise Accounting and Management System Financial Data

    Science.gov (United States)

    2012-09-28

    functional modules that perform a variety of business related tasks such as general ledger accounting, payroll, and supply chain management...and procedures for modifying the Defense Ente<prise Acc.ounting and Mamagement System chart of a<:.couuts. Concur. The DEAMS FMO aud PMO have made

  12. An audit of colorectal cancer histopathology reports in a Tertiary ...

    African Journals Online (AJOL)

    Objective: To audit the completeness of histopathologic reports of Colorectal Cancer for prognostic information in a tertiary care hospital in the light of the minimum reporting standards for colorectal cancer resections recently proposed for use in Nigeria. Material and Methods: Twenty–five histopathology reports of colorectal ...

  13. Audit of Cervical Cancer Screening and Colposcopy Attendance in ...

    African Journals Online (AJOL)

    Women in developing countries generally lack access to cervical cancer preventive services. An audit was performed in rural South Africa to test the hypothesis that women do not follow (pre-)cancerous cervical disease treatment sufficiently, to understand the possible reasons for this non-attendance behavior, and to ...

  14. CHARTED'AUDIT INTERNE

    International Development Research Centre (IDRC) Digital Library (Canada)

    KPMG

    excellence l'anime dans toutes ses sphères d'activité, à savoir la programmation, la dotation, la gestion et la gouvernance. Par ailleurs, le CRDI est résolu à respecter les normes les plus rigoureuses en matière de reddition de comptes ...

  15. Audition.

    Science.gov (United States)

    Osberger, Mary Joe

    1990-01-01

    This article reviews normal processes of hearing and speech perception, including developmental stages involved in audition. A historical review of nonelectronic and electronic amplification systems, including cochlear implants and vibrotactile aids, auditory assessment procedures, and acoustic and multisensory auditory training methodologies and…

  16. [Improving the quality of cancer pain management in palliative care unit: Targeted clinical audit].

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    Tricou, Colombe; Ruer, Murielle; Ledoux, Mathilde; Perceau-Chambard, Élise; Decrept, Dorothée; Chabloz, Claire; Filbet, Marilène

    Goal This study aims to assess the quality of the cancer pain management in Palliative care unit. The method used was the targeted clinical audit. The audit grid was built according to the recommendations of the pilot Committee, and tested until the final version with 19 items was obtained. In this retrospective study, 60 consecutive patients were studied on 2 periods of time. The first one (T1) shows the gap between the patient's chart and the expected standard, and proposes corrective measures. The second one (T2) re-assesses, using the same items list, the efficacy of these measures. After the corrective measures, the patients' medical record documentation was significantly improved at T2 for: neuropathic pain assessment improved, from 3% (T1) to 67% (T2) (P<0.001), so did pain assessment during the titration, from 6.7% (T1) to 90% (T2) (P<0.001). The overdoses symptoms assessment improved from 17% at T1 to 93% at T2, (P=0.002) and breakthrough pain evaluation improved from 3% at T1 to 73% at T2, (P<0.001). The pain reassessment after the rescue doses improved from 10% at T1 to 73% at T2 (P<0.001). The other points improved but not significantly. The quality of the pain cancer management was improved during the audit, but some points (patient education and in patient medical record documentation) can be improved. We need to continue to implement the improvement measures in our unit. Copyright © 2017 Société Française du Cancer. Published by Elsevier Masson SAS. All rights reserved.

  17. 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

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

    Science.gov (United States)

    Kurok, Marlene; Goldis, Alon; Dreier, Maren; Kaltenborn, Alexander; Gwinner, Wilfried; Barthold, Marc; Liebeneiner, Jan; Winny, Markus; Klempnauer, Jürgen; Kleine, Moritz

    2016-01-01

    Background 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. Patients and Methods 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. Results 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 (pKaizen events and audits for root-cause analysis of relevant detection rate changes. Further, comparative G-chart analysis would enable benchmarking of cancer surveillance processes between centers. PMID:27398803

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

    Science.gov (United States)

    Schrem, Harald; Schneider, Valentin; Kurok, Marlene; Goldis, Alon; Dreier, Maren; Kaltenborn, Alexander; Gwinner, Wilfried; Barthold, Marc; Liebeneiner, Jan; Winny, Markus; Klempnauer, Jürgen; Kleine, Moritz

    2016-01-01

    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 (pKaizen events and audits for root-cause analysis of relevant detection rate changes. Further, comparative G-chart analysis would enable benchmarking of cancer surveillance processes between centers.

  20. Using a statistical process control chart during the quality assessment of cancer registry data.

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    Myles, Zachary M; German, Robert R; Wilson, Reda J; Wu, Manxia

    2011-01-01

    Statistical process control (SPC) charts may be used to detect acute variations in the data while simultaneously evaluating unforeseen aberrations that may warrant further investigation by the data user. Using cancer stage data captured by the Summary Stage 2000 (SS2000) variable, we sought to present a brief report highlighting the utility of the SPC chart during the quality assessment of cancer registry data. Using a county-level caseload for the diagnosis period of 2001-2004 (n=25,648), we found the overall variation of the SS2000 variable to be in control during diagnosis years of 2001 and 2002, exceeded the lower control limit (LCL) in 2003, and exceeded the upper control limit (UCL) in 2004; in situ/localized stages were in control throughout the diagnosis period, regional stage exceeded UCL in 2004, and distant stage exceeded the LCL in 2001 and the UCL in 2004. Our application of the SPC chart with cancer registry data illustrates that the SPC chart may serve as a readily available and timely tool for identifying areas of concern during the data collection and quality assessment of central cancer registry data.

  1. The impact of audit and feedback on nodal harvest in colorectal cancer

    Directory of Open Access Journals (Sweden)

    Bu Jingyu

    2011-01-01

    Full Text Available Abstract Background Adequate nodal harvest (≥ 12 lymph nodes in colorectal cancer has been shown to optimize staging and proposed as a quality indicator of colorectal cancer care. An audit within a single health district in Nova Scotia, Canada presented and published in 2002, revealed that adequate nodal harvest occurred in only 22% of patients. The goal of this current study was to identify factors associated with adequate nodal harvest, and specifically to examine the impact of the audit and feedback strategy on nodal harvest. Methods This population-based study included all patients undergoing resection for primary colorectal cancer in Nova Scotia, Canada, from 01 January 2001 to 31 December 2005. Linkage of the provincial cancer registry with other databases (hospital discharge, physician claims data, and national census data provided clinicodemographic, diagnostic, and treatment-event data. Factors associated with adequate nodal harvest were examined using multivariate logistic regression. The specific interaction between year and health district was examined to identify any potential effect of dissemination of the previously-performed audit. Results Among the 2,322 patients, the median nodal harvest was 8; overall, 719 (31% had an adequate nodal harvest. On multivariate analysis, audited health district (p Conclusions Improvements in colorectal cancer nodal harvest did occur over time. A published audit demonstrating suboptimal nodal harvest appeared to be an effective knowledge translation tool, though more so for the audited health district, suggesting a potentially beneficial effect of audit and feedback strategies.

  2. Patient-driven hand hygiene audit process at a regional cancer center.

    Science.gov (United States)

    Bow, E J; Bourrier, V; Trudel, J; Kostiuk, N; McLeod, J M

    2017-07-24

    A patient-driven hand hygiene compliance audit strategy was piloted in a Canadian provincial cancer agency during routine provision of cancer outpatient care by health care providers (physicians, nurses, and health care aides) under conditions where the deployment of an independent external auditor was not feasible. The results of the audit suggest the feasibility of this approach as a routine institutional performance metric. Copyright © 2017 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

  3. Clinical audit system as a quality improvement tool in the management of breast cancer.

    Science.gov (United States)

    Vijayakumar, Chellappa; Maroju, Nanda Kishore; Srinivasan, Krishnamachari; Reddy, K Satyanarayana

    2016-11-01

    Quality improvement is recognized as a major factor that can transform healthcare management. This study is a clinical audit that aims at analysing treatment time as a quality indicator and explores the role of setting a target treatment time on reducing treatment delays. All newly diagnosed patients with breast cancer between September 2011 and August 2013 were included in the study. Clinical care pathway for breast cancer patients was standardized and the timeliness of care at each step of the pathway was calculated. Data collection was spread over three phases, baseline, audit cycle I, and audit cycle II. Each cycle was preceded by a quality improvement intervention, and followed by analysis. A total of 334 patients with breast cancer were included in the audit. The overall time from first visit to initiation of treatment was 66.3 days during the baseline period. This improved to 40.4 and 28.5 days at the end of Audit cycle I and II, respectively. The idealized target time of 28 days for initiating treatment was achieved in 5, 23.5, and 65.2% of patients in the baseline period, Audit cycle I, and Audit Cycle II, respectively. There was improvement noted across all steps of the clinical care pathway. This study confirms that audit is a powerful tool in quality improvement programs and helps achieve timely care. Gains achieved through an audit process may not be sustainable unless underlying patient factors and resource deficits are addressed. Copyright © 2016 IJS Publishing Group Ltd. Published by Elsevier Ltd. All rights reserved.

  4. Clinical auditing as an instrument for quality improvement in breast cancer care in the Netherlands: The national NABON Breast Cancer Audit.

    Science.gov (United States)

    van Bommel, Annelotte C M; Spronk, Pauline E R; Vrancken Peeters, Marie-Jeanne T F D; Jager, Agnes; Lobbes, Marc; Maduro, John H; Mureau, Marc A M; Schreuder, Kay; Smorenburg, Carolien H; Verloop, Janneke; Westenend, Pieter J; Wouters, Michel W J M; Siesling, Sabine; Tjan-Heijnen, Vivianne C G; van Dalen, Thijs

    2017-03-01

    In 2011, the NABON Breast Cancer Audit (NBCA) was instituted as a nation-wide audit to address quality of breast cancer care and guideline adherence in the Netherlands. The development of the NBCA and the results of 4 years of auditing are described. Clinical and pathological characteristics of patients diagnosed with invasive breast cancer or in situ carcinoma (DCIS) and information regarding diagnosis and treatment are collected in all hospitals (n = 92) in the Netherlands. Thirty-two quality indicators measuring care structure, processes and outcomes were evaluated over time and compared between hospitals. The NBCA contains data of 56,927 patients (7,649 DCIS and 49,073 invasive cancers). Patients being discussed in pre- and post-operative multidisciplinary team meetings improved (2011: 83% and 91%; 2014: 98% and 99%, respectively) over the years. Tumour margin positivity rates after breast-conserving surgery for invasive cancer requiring re-operation were consistently low (∼5%). Other indicators, for example, the use of an MRI-scan prior to surgery or immediate breast reconstruction following mastectomy showed considerable hospital variation. Results shown an overall high quality of breast cancer care in all hospitals in the Netherlands. For most quality indicators improvement was seen over time, while some indicators showed yet unexplained variation. J. Surg. Oncol. 2017;115:243-249. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

  5. 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...

  6. Communicating Value in Health Care Using Radar Charts: A Case Study of Prostate Cancer

    Science.gov (United States)

    Thaker, Nikhil G.; Ali, Tariq N.; Porter, Michael E.; Feeley, Thomas W.; Kaplan, Robert S.

    2016-01-01

    Purpose: The transformation from volume to value will require communication of outcomes and costs of therapies; however, outcomes are usually nonstandardized, and cost of therapy differs among stakeholders. We developed a standardized value framework by using radar charts to visualize and communicate a wide range of patient outcomes and cost for three forms of prostate cancer treatment. Materials and Methods: We retrospectively reviewed data from men with low-risk prostate cancer who were treated with low-dose rate brachytherapy (LDR-BT), proton beam therapy, or robotic-assisted prostatectomy. Patient-reported outcomes comprised the Expanded Prostate Cancer Index Composite-50 domains for sexual function, urinary incontinence and/or bother, bowel bother, and vitality 12 months after treatment. Costs were measured by time-driven activity-based costing for the first 12 months of the care cycle. Outcome and cost data were plotted on a single radar chart for each treatment modality. Results: Outcome and cost data from patients who were treated with robotic-assisted prostatectomy (n = 381), proton beam therapy (n = 165), and LDR-BT (n = 238) were incorporated into the radar chart. LDR-BT seemed to deliver the highest overall value of the three treatment modalities; however, incorporation of patient preferences regarding outcomes may allow other modalities to be considered high-value treatment options. Conclusion: Standardization and visualization of outcome and cost metrics may allow more comprehensive and collaborative discussions about the value of health care services. Communicating the value framework by using radar charts may be an effective method to present total value and the value of all outcomes and costs in a manner that is accessible to all stakeholders. Variations in plotting of costs and outcomes will require future focus group initiatives. PMID:27577622

  7. Breast cancer screening (BCS) chart: a basic and preliminary model for making screening mammography more productive and efficient.

    Science.gov (United States)

    Poorolajal, Jalal; Akbari, Mohammad Esmaeil; Ziaee, Fatane; Karami, Manoochehr; Ghoncheh, Mahshid

    2017-05-15

    The breast cancer screening (BCS) chart is suggested as a basic and preliminary tool to improve efficiency of screening mammography. We conducted this case-control study in 2016 and enrolled 1422 women aged 30-75 years, including 506 women with breast cancer (cases) and 916 women without breast cancer (controls). We developed the BCS chart using a multiple logistic regression analysis. We combined the risks of breast cancer to predict the individual risk of breast cancer. Then, we stratified and colored the predicted risk probabilities as follows: chart provides the risk probability of breast cancer, based on age, body mass index, late menopause, having a benign breast disease and a positive family history of breast cancer among the first-degree or the second/third-degree relatives. According to this chart, an individual can be classified in a category of low risk (green), medium risk (yellow and orange), high risk (red and brown) and very high risk (black) for breast cancer. This chart is a flexible and easy to use tool that can detect high-risk subjects and make the screening program more efficient and productive.

  8. Audit of Histopathology Reports for Breast Cancer in Aminu Kano ...

    African Journals Online (AJOL)

    BACKGROUND: The usefulness of histopathology reports is a function of the quality of information contained therein. Thus there is need to establish minimum criteria to be met in reporting cases as a quality control mechanism. OBJECTIVE: To audit the quality of histopathology reports of mastectomy specimens received in ...

  9. Sentinel lymph node biopsy in breast cancer – a modified audit for ...

    African Journals Online (AJOL)

    Background. Sentinel lymph node biopsy (SLNB) is a technique that is widely used in the management of early breast cancer. Surgeons are encouraged to validate their initial SLNB results by performing an audit in which both a SLNB and an axillary lymph node dissection (ALND) are performed. For surgeons in solo ...

  10. Audit of advanced gastric cancer at Ibn Sina Hospital, Khartoum ...

    African Journals Online (AJOL)

    second to lung cancer). In Sudan incidence and prevalence are not clear because of absence of National Cancer Registry. Aim: To find out the frequency of the gastric mesenchymal tumours, whether gender and age influences the ...

  11. Audit of Cervical Cancer Screening and Colposcopy Attendance in ...

    African Journals Online (AJOL)

    AJRH Managing Editor

    factors such as human papillomavirus (HPV), no form of cancer better documents the remarkable benefits of early diagnosis and curative therapy on mortality rate than cervical cancer5. Contrary to women in industrialized countries who have relatively easy access to cervical cancer screening services, women in developing ...

  12. The use of the life course paradigm and life course charts to explore referral for family history of breast cancer.

    Science.gov (United States)

    Benjamin, Caroline; Flynn, Maria; Hallett, Christine; Ellis, Ian; Booth, Katie

    2008-01-01

    Life course research methodologies are used extensively in historical and social science research. In 1998 the life course paradigm was introduced to provide a way of tracing the interplay of person and setting. The method has had a very limited use in nursing research, but in this study it was utilized as a way of capturing dynamic change by placing the individual within a context of four domains; location in time and place, linked lives, human agency and timing of lives. To describe the paradigm, review its use in healthcare research and provide a specific example of its use in healthcare. This paper discusses a novel method of creating life course charts for a qualitative study exploring the differing experiences of women referred from primary care to specialist services due to a family history of breast cancer. A nurse-led breast cancer family history clinic in the UK. Twenty-two women. Life charts were used in conjunction with a grounded theory approach to analyse data collected from semi-structured interviews. Twenty-two life charts were created and the ability to layer the charts of multiple women to visualise similarities and differences aided the analysis. The life charts were a useful tool in the development of theoretical understandings and the psychosocial process of realisation of risk emerged as central to the initiation of referral. This was often apparent when approaching the age of an affected relative (anticipated onset) or when current circumstances emulate past experience (generational transference). This approach to charting complex psychological, social and contextual factors throughout the life course was methodologically beneficial and could have a wider utility in nursing and healthcare research. As a research tool it enhanced a holistic approach to patient care issues and was helpful as an aid to understanding health behaviours linked to familial risk.

  13. An audit comparing the reporting of staging MRI scans for rectal cancer with the London Cancer Alliance (LCA) guidelines.

    Science.gov (United States)

    Siddiqui, M R S; Shanmuganandan, A P; Rasheed, S; Tekkis, P; Brown, G; Abulafi, A M

    2017-11-01

    This article focuses on the audit and assessment of clinical practice before and after introduction of MRI reporting guidelines. Standardised proforma based reporting may improve quality of MRI reports. Uptake of the use may be facilitated by endorsement from regional and national cancer organisations. This audit was divided into 2 phases. MRI reports issued between April 2014 and June 2014 were included in the first part of our audit. Phase II included MRI reports issued between April 2015 and June 2015. 14 out of 15 hospitals that report MRI scans in the LCA responded to our audit proposal. The completion rate of key MRI metrics/metrics was better in proforma compared to prose reports both before (98% vs 73%; p < 0.05) and after introduction of the guidelines (98% vs 71%; p < 0.05). There was an approximate doubling of proforma reporting after the introduction of guidelines and workshop interventions (39% vs 65%; p < 0.05). Evaluation of locally advanced cancers (tumours extending to or beyond the circumferential resection margin) for beyond TME surgery was reported in 3% of prose reports vs. 42% in proformas. Incorporation of standardised reporting in official guidelines improved the uptake of proforma based reporting. Proforma based reporting captured more MRI reportable items compared to prose summaries, before and after the implementation of guidelines. MRI reporting of advanced cancers for beyond TME surgery falls short of acceptable standards but is more detailed in proforma based reports. Further work to improve completion especially in beyond TME reporting is required. Copyright © 2017 Elsevier Ltd, BASO ~ The Association for Cancer Surgery, and the European Society of Surgical Oncology. All rights reserved.

  14. Histopathological audit of splenectomies received at a cancer hospital

    Directory of Open Access Journals (Sweden)

    Sumeet Gujral

    2011-01-01

    Full Text Available Background: There are few studies in the literature studying the yield of the diagnostic splenectomy in a suspicious lymphoma case. Moreover, their relevance is limited owing to low number of cases, the use of selection criteria, and the lack of modern ancillary studies. We present a histopathological review of splenectomy specimens referred as a case of lymphoma to our center. Materials and Methods: The medical charts and laboratory data on all patients of all splenectomy specimens between the years 2003 and 2008 were reviewed. Morphological and immunohistochemical features were analyzed and the lymphomas were sub-typed in accordance to 2008 WHO Classification of Hematolymphoid Neoplasms. Flow cytometry immunophenotyping available in few cases was correlated. Results: A total of 46 cases studied included splenic marginal zone lymphoma (SMZL (19 cases, splenic diffuse large B-cell lymphoma (DLBCL (14 cases, splenic diffuse red pulp B-cell lymphoma (DRP (five cases, follicular lymphoma (three cases, hairy cell leukemia (HCL (two cases, HCL variant (HCLv (1 case, 1 case of hepatosplenic gamma delta T-cell lymphoma (TCL, and 1 cases of TCL (not otherwise specified. Conclusions: Predominantly splenic lymphoma is a biologically heterogeneous entity, ranging from low-grade SMZL to high-grade DLBCLs. TCLs constituted only 4% of all our cases. DRP, HCL, and HCLv have similar diffuse red pulp patterns of splenic involvement and are differentiated based on flow cytometric immunophenotyping. We had a large number of splenic DLBCL and none of these involved bone marrow (BM, while all other lymphoma subtypes had BM involvement (stage IV disease. Morphological and immunophenotypic (immunohistochemistry and flow cytometry features of BM and splenectomy specimen need to be correlated to differentiate these rare though similar-looking entities with overlapping features.

  15. Cancer education and training in primary health care--a national audit of training providers.

    Science.gov (United States)

    McAvoy, Brian Ramsay; Fletcher, Jane M; Elwood, Mark

    2007-11-01

    Primary care professionals play a critical role in cancer care but relatively little is known about their education and training. This article presents the results of a national audit of education and training providers in relation to primary care and cancer. A semistructured telephone questionnaire. The response rate was very high (96%) with 210 organisations participating. Forty-two percent provided cancer education and training. Evidence of good adult education practice was demonstrated, and 95% of organisations ran accredited programs. Although pharmaceutical industry support was not favoured, the majority (78%) described this as their main source of funding. There is optimism and strong commitment among primary care cancer education and training providers. Their content seems appropriate and their approach is consistent with good adult learning principles and multidisciplinary care, but this could be enhanced with increased funding and improved collaboration and communication between organisations.

  16. Incompleteness and retrieval of case notes in a case note audit of colorectal cancer.

    Science.gov (United States)

    Vickers, N; Pollock, A

    1993-01-01

    Hospital case notes are a crucial source of data but are subject to two major biases: incompleteness of data and non-retrieval. To assess these biases in relation to colorectal cancer a study was performed of all cases of colorectal cancer listed in the Thames cancer registry in patients resident in one of four districts in South Thames regions with a diagnosis in 1988. Five medical record sites were involved. Retrieval rate for all case notes for districts combined was 80%. In two districts the rates were too high for further investigation; in the other two respectively patient survival and whether treatment was given were positively associated with retrieval. Among the four districts incompleteness of notes ranged from 38% to 62% for staging, 8% to 40% for treatment, and 70% to 25% for diagnostic tests. Information about treatment was missing in 3% to 20%; survival data were omitted in less than 5%. In all districts completeness of case notes was inadequate and in some non-retrieval compounded the problem. Missing data reduce the quality of cancer registry data and potentially undermine interpretation of epidemiological studies and evaluation of care. Further research is warranted into the standards and resourcing of medical records departments and their effects on retrieval and data quality. Structured proformas could be applied across specialties to identify missing items in case notes, to identify areas where standards are required, or to audit notes where standards have already been agreed. A staging protocol to set standards for colorectal cancer has been adopted in one district, and a prospective audit is being established. PMID:10131461

  17. 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.

  18. Evaluating national practice of preoperative radiotherapy for rectal cancer based on clinical auditing.

    Science.gov (United States)

    van Leersum, N J; Snijders, H S; Wouters, M W J M; Henneman, D; Marijnen, C A M; Rutten, H R; Tollenaar, R A E M; Tanis, P J

    2013-09-01

    Internationally, the use of preoperative radiotherapy (RT) for rectal cancer varies largely, related to different decision-making based on the harm-benefit ratio. In the Dutch guideline, RT is indicated in all cT2-4 tumours. We aimed to evaluate the use of RT in the Netherlands and to discuss Dutch practice in the context of current literature. Data of the Dutch Surgical Colorectal Audit (DSCA) were used and 6784 patients surgically treated for primary rectal cancer in 2009-2011 were included. The application and type of RT were described according to age, comorbidity, tumour localization and tumour stage at population level with analysis of hospital variation for specific subsets. In total, 85% of patients who underwent resection for rectal cancer received RT. Comorbidity (Charlson Comorbidity Index 2+) and older age (≥70 years) were associated with a slight decrease in application of RT (75 and 80% respectively). In stage I tumours, 77% of patients received RT, but large hospital variation existed (0-100%). The proportion chemoradiotherapy of the whole group of RT increased with increasing N-stage, increasing T-stage, decreasing distance from the anus, younger age and less comorbidity with hospital variation from 0 to 73%. From a European perspective, a high percentage of rectal cancer patients are treated with RT in the Netherlands. Considerable hospital variation was observed for RT in stage I and the proportion of chemoradiotherapy among all RT schemes. Data from clinical auditing enable evaluation of national practice and current standards from both a scientific and international perspective. Copyright © 2013 Elsevier Ltd. All rights reserved.

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

    Science.gov (United States)

    Gietelink, Lieke; Wouters, Michel W J M; Tanis, Pieter J; Deken, Marion M; Ten Berge, Martijn G; Tollenaar, Rob A E M; van Krieken, J Han; de Noo, Mirre E

    2015-09-01

    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 about CRM in the late 1990s, quality assurance on pathologic reporting was not available until the Dutch Surgical Colorectal Audit (DSCA) started in 2009. The present study describes the rates of CRM reporting and involvement since the start of the DSCA and analyzes whether improvement of these parameters can be attributed to the audit. Data from the DSCA (2009-2013) were analyzed. Reporting of CRM and CRM involvement was plotted for successive years, and variations of these parameters were analyzed in a funnelplot. Predictors of CRM involvement were determined in univariable analysis and the independent influence of year of registration on CRM involvement was analyzed in multivariable analysis. A total of 12,669 patients were included for analysis. The mean percentage of patients with a reported CRM increased from 52.7% to 94.2% (2009-2013) and interhospital variation decreased. The percentage of patients with CRM involvement decreased from 14.2% to 5.6%. In multivariable analysis, the year of DSCA registration remained a significant predictor of CRM involvement. After the introduction of the DSCA, a dramatic improvement in CRM reporting and a major decrease of CRM involvement after rectal cancer surgery have occurred. This study suggests that a national quality assurance program has been the driving force behind these achievements. Copyright © 2015 by the National Comprehensive Cancer Network.

  20. MIXMAX charts

    NARCIS (Netherlands)

    Albers, Willem/Wim

    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

  1. Vitamin Chart

    Science.gov (United States)

    ... Staying Safe Videos for Educators Search English Español Vitamin Chart KidsHealth / For Teens / Vitamin Chart Print en español Tabla de las vitaminas Type Benefits Sources Quantity Vitamin A Vitamin A prevents eye problems, promotes a ...

  2. CUMIN charts

    NARCIS (Netherlands)

    Albers, Willem/Wim; Kallenberg, W.C.M.

    Abstract. Classical control charts are very sensitive to deviations from normality. In this respect, nonparametric charts form an attractive alternative. However, these often require considerably more Phase I observations than are available in practice. This latter problem can be solved by

  3. Apples and pears? A comparison of two sources of national lung cancer audit data in England

    Directory of Open Access Journals (Sweden)

    Aamir Khakwani

    2017-07-01

    Full Text Available In 2014, the method of data collection from NHS trusts in England for the National Lung Cancer Audit (NLCA was changed from a bespoke dataset called LUCADA (Lung Cancer Data. Under the new contract, data are submitted via the Cancer Outcome and Service Dataset (COSD system and linked additional cancer registry datasets. In 2014, trusts were given opportunity to submit LUCADA data as well as registry data. 132 NHS trusts submitted LUCADA data, and all 151 trusts submitted COSD data. This transitional year therefore provided the opportunity to compare both datasets for data completeness and reliability. We linked the two datasets at the patient level to assess the completeness of key patient and treatment variables. We also assessed the interdata agreement of these variables using Cohen's kappa statistic, κ. We identified 26 001 patients in both datasets. Overall, the recording of sex, age, performance status and stage had more than 90% agreement between datasets, but there were more patients with missing performance status in the registry dataset. Although levels of agreement for surgery, chemotherapy and external-beam radiotherapy were high between datasets, the new COSD system identified more instances of active treatment. There seems to be a high agreement of data between the datasets, and the findings suggest that the registry dataset coupled with COSD provides a richer dataset than LUCADA. However, it lagged behind LUCADA in performance status recording, which needs to improve over time.

  4. Apples and pears? A comparison of two sources of national lung cancer audit data in England.

    Science.gov (United States)

    Khakwani, Aamir; Jack, Ruth H; Vernon, Sally; Dickinson, Rosie; Wood, Natasha; Harden, Susan; Beckett, Paul; Woolhouse, Ian; Hubbard, Richard B

    2017-07-01

    In 2014, the method of data collection from NHS trusts in England for the National Lung Cancer Audit (NLCA) was changed from a bespoke dataset called LUCADA (Lung Cancer Data). Under the new contract, data are submitted via the Cancer Outcome and Service Dataset (COSD) system and linked additional cancer registry datasets. In 2014, trusts were given opportunity to submit LUCADA data as well as registry data. 132 NHS trusts submitted LUCADA data, and all 151 trusts submitted COSD data. This transitional year therefore provided the opportunity to compare both datasets for data completeness and reliability. We linked the two datasets at the patient level to assess the completeness of key patient and treatment variables. We also assessed the interdata agreement of these variables using Cohen's kappa statistic, κ. We identified 26 001 patients in both datasets. Overall, the recording of sex, age, performance status and stage had more than 90% agreement between datasets, but there were more patients with missing performance status in the registry dataset. Although levels of agreement for surgery, chemotherapy and external-beam radiotherapy were high between datasets, the new COSD system identified more instances of active treatment. There seems to be a high agreement of data between the datasets, and the findings suggest that the registry dataset coupled with COSD provides a richer dataset than LUCADA. However, it lagged behind LUCADA in performance status recording, which needs to improve over time.

  5. Short course continuous, hyperfractionated, accelerated radiation therapy (CHART) as preoperative treatment for rectal cancer

    Energy Technology Data Exchange (ETDEWEB)

    Brooks, S.; Glynne-Jones, R.; Harrison, M.; Makris, A. [Mount Vernon Cancer Center, Northwood, Middlesex (United Kingdom); Novell, R.; Brown, K. [Luton and Dunstable Hospital (United Kingdom)

    2006-12-15

    Determine feasibility and toxicity of preoperative short course pelvic CHART (25 Gy in 15 fractions over 5 days) for treatment of clinically resectable primary rectal tumours. Between 1998 and 2004, 20 patients with clinically staged T3 resectable rectal carcinoma were treated in this prospective pilot study with preoperative short course CHART to their pelvis. The aim was for total mesorectal excision within 7 days. Radiation toxicity, surgical morbidity, locoregional control (LRC), overall (OS), cause specific (CSS) and disease free survival (DFS) outcomes were documented. Nineteen of the 20 patients completed planned radiotherapy. One discontinued radiotherapy due to toxicity. All patients underwent potentially curative radical surgery. One patient developed grade 3, and three patients grade 2 gastrointestinal toxicity. With a median follow-up of 31 months (range 0.9-88), there is no grade 3, 4 or 5 late toxicity. Two patients experienced grade 2, and three patients grade 1 late bowel toxicity. Two patients died from postoperative complications, and two developed grade 2 abdominal wound infections. At 3 years LRC is 95% (95% CI 83-100), OS 72% (95% CI 51-94), CSS 86% (95% CI 68-100) and DFS 80% (95% CI 60-100). Two patients died from metastatic disease, one patient from a second primary and one patient is alive after successful resection of hepatic metastases. This small study suggests preoperative short course CHART for clinically resectable rectal carcinoma is feasible with acceptable compliance and tolerable side effects.

  6. Audit of transoral laser-assisted microsurgical resection of early laryngeal cancer.

    Science.gov (United States)

    Amir, I; Vernham, G A

    2015-04-01

    This study aimed to report our current practice of transoral laser microsurgery for early glottic cancer against the standards outlined by the ENT UK Head and Neck Group and assess the oncological outcome. A retrospective review of case notes of patients diagnosed with early glottic cancer (tumour stages Tis, T1 and T2) who underwent transoral laser microsurgery as a primary curative treatment. The minimum follow-up period was two years. Thirty-one patients had transoral laser microsurgery for early glottic cancer during the study period. Eighty-four per cent of cases were discussed by a multidisciplinary team prior to transoral laser microsurgery. Complete circumferential excision was achieved in 77 per cent of cases. Sixty-five per cent of specimens were subjected to histological analysis; they complied with standard pathology reporting for margins. Within 12 months of transoral laser microsurgery, there were 10 residual cases and 2 recurrences. Kaplan-Meier survival analysis gave disease-free survival rates of 96.8 per cent at 18 months and 93.5 per cent at 24 months. The laryngectomy-free survival rate was 96.8 per cent at two years. The findings of this audit are encouraging and have highlighted areas for further discussions, recommendations, training and education.

  7. 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...

  8. 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...

  9. The value of auditing negative lower GI investigations preceding a final diagnosis of colorectal cancer.

    Science.gov (United States)

    Somasekar, A; James, L; Stephenson, B M; Thompson, I W; Vellacott, K D; Allison, M C

    2009-09-01

    To review all preceding 'negative' large bowel investigations in patients with a final diagnosis of colorectal cancer, and to examine whether delayed diagnosis was associated with worse outcome. Details were gathered on all patients with a new diagnosis of colorectal adenocarcinoma presenting over 4.5 years. For each patient the hospital's clinical workstation and radiology and endoscopy databases were interrogated for all flexible sigmoidoscopies, colonoscopies and barium enemas during the 5 years prior to diagnosis. Among the 570 patients, 28 (5%) had undergone colonoscopy and/or flexible sigmoidoscopy that had not shown colorectal cancer during the 5 years preceding final diagnosis, and a further 28 (5%) had undergone 'negative' barium enemas. Polyp surveillance might have missed four lesions destined to become malignant. Correspondingly there were three patients undergoing IBD surveillance found to have CRC, having had a negative complete colonoscopy within the preceding 5 years. Among patients undergoing de novo colonoscopy for diagnosis the true miss rate was only one patient per year. At August 2007, 29 (58%) of those with delayed diagnosis were still alive, compared with 216 (42%) of those diagnosed during initial investigation (chi2 = 5.04, P auditing the quality assurance of lower gastrointestinal diagnostic services. Despite the delay, late diagnosis was found to be associated with improved survival and a lower likelihood of metastatic disease.

  10. Implementation of cancer pain guidelines by acute care nurse practitioners using an audit and feedback strategy.

    Science.gov (United States)

    Dulko, Dorothy; Hertz, Elisheva; Julien, Jerelyn; Beck, Susan; Mooney, Kathi

    2010-01-01

    Despite the availability of clinical practice guidelines (CPGs) for cancer pain, consistent integration of these principles into practice has not been achieved. The optimal method for implementing CPGs and the impact of guidelines on healthcare outcomes remain uncertain. This study evaluated the effect of an audit and feedback (A/F) intervention on nurse practitioner (NP) implementation of cancer pain CPGs and on hospitalized patients' self-report of pain and satisfaction with pain relief. Eight NPs and two groups of 96 patients were the sources of data. Eligible patients in both groups completed the Brief Pain Inventory-Short Form (BPI-SF) within 24 h of admission and every 48 h until discharge. During A/F, NPs received weekly feedback on pain scores and guideline adherence. Nurse practitioner adherence to CPGs increased during A/F. Pain intensity did not significantly differ between groups. Intervention group patients reported significantly less overall pain interference (p pain relief increased from 68.4% to 95.1% during A/F (p pain severity underscores the need to consider symptom clusters when studying pain.

  11. Using natural language processing to improve efficiency of manual chart abstraction in research: the case of breast cancer recurrence.

    Science.gov (United States)

    Carrell, David S; Halgrim, Scott; Tran, Diem-Thy; Buist, Diana S M; Chubak, Jessica; Chapman, Wendy W; Savova, Guergana

    2014-03-15

    The increasing availability of electronic health records (EHRs) creates opportunities for automated extraction of information from clinical text. We hypothesized that natural language processing (NLP) could substantially reduce the burden of manual abstraction in studies examining outcomes, like cancer recurrence, that are documented in unstructured clinical text, such as progress notes, radiology reports, and pathology reports. We developed an NLP-based system using open-source software to process electronic clinical notes from 1995 to 2012 for women with early-stage incident breast cancers to identify whether and when recurrences were diagnosed. We developed and evaluated the system using clinical notes from 1,472 patients receiving EHR-documented care in an integrated health care system in the Pacific Northwest. A separate study provided the patient-level reference standard for recurrence status and date. The NLP-based system correctly identified 92% of recurrences and estimated diagnosis dates within 30 days for 88% of these. Specificity was 96%. The NLP-based system overlooked 5 of 65 recurrences, 4 because electronic documents were unavailable. The NLP-based system identified 5 other recurrences incorrectly classified as nonrecurrent in the reference standard. If used in similar cohorts, NLP could reduce by 90% the number of EHR charts abstracted to identify confirmed breast cancer recurrence cases at a rate comparable to traditional abstraction.

  12. 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.

  13. Cancer, culture, and health disparities: time to chart a new course?

    Science.gov (United States)

    Kagawa-Singer, Marjorie; Dadia, Annalyn Valdez; Yu, Mimi C; Surbone, Antonella

    2010-01-01

    Little progress has been made over the last 40 years to eliminate the racial/ethnic differences in incidence, morbidity, avoidable suffering, and mortality from cancer that result from factors beyond genetic differences. More effective strategies to promote equity in access and quality care are urgently needed because the changing demographics of the United States portend that this disparity will not only persist but significantly increase. Such suffering is avoidable. The authors posit that culture is a prime factor in the persistence of health disparities. However, this concept of culture is still poorly understood, inconsistently defined, and ineffectively used in practice and research. The role of culture in the causal pathway of disparities and the potential impact of culturally competent cancer care on improving cancer outcomes in ethnic minorities has, thus, been underestimated. In this article, the authors provide a comprehensive definition of culture and demonstrate how it can be used at each stage of the cancer care continuum to help reduce the unequal burden of cancer. The authors conclude with suggestions for clinical practice to eliminate the disconnection between evidence-based, quality, cancer care and its delivery to diverse population groups.

  14. MINDCUMIN charts

    NARCIS (Netherlands)

    Albers, Willem/Wim; Kallenberg, W.C.M.

    A serious drawback of classical control charts is their high sensitivity to deviations from normality. By now, many alternative procedures, often of a nonparametric nature, have been proposed. A danger with these competitors is that unrealistically large Phase I samples might be needed. This can be

  15. FORENSIC AUDIT

    OpenAIRE

    Rozas Flores, Alan Errol; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. ...

  16. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  17. The dutch surgical colorectal audit

    NARCIS (Netherlands)

    Leersum, N.J. van; Snijders, H.S.; Henneman, D.; Kolfschoten, N.E.; Gooiker, G.A.; Berge, M.G. Ten; Eddes, E.H.; Wouters, M.W.; Tollenaar, R.A.E.M.; Bemelman, W.A.; Dam, R.M. van; Elferink, M.A.; Karsten, T.M.; Krieken, J.H. van; Lemmens, V.E.; Rutten, H.J.; Manusama, E.R.; Velde, C.J. van de; Meijerink, W.J.H.J.; Wiggers, T.; Harst, E. van der; Dekker, J.W.T.; Boerma, D.

    2013-01-01

    INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated

  18. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

    van Leersum, N. J.; Snijders, H. S.; Henneman, D.; Kolfschoten, N. E.; Gooiker, G. A.; ten Berge, M. G.; Eddes, E. H.; Wouters, M. W. J. M.; Tollenaar, R. A. E. M.; Bemelman, W. A.; van Dam, R. M.; Elferink, M. A.; Karsten, Th M.; van Krieken, J. H. J. M.; Lemmens, V. E. P. P.; Rutten, H. J. T.; Manusama, E. R.; van de Velde, C. J. H.; Meijerink, W. J. H. J.; Wiggers, Th; van der Harst, E.; Dekker, J. W. T.; Boerma, D.

    2013-01-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch

  19. Self adapting control charts

    OpenAIRE

    Albers, Willem/Wim; Kallenberg, W. C. M.

    2004-01-01

    When the distributional form of the observations differs from normality, standard control charts are often seriously in error. Such model errors can be avoided with (modified) nonparametric control charts. Unfortunately, these control charts suffer from large stochastic errors due to estimation. In between are so called parametric control charts. All three of them are discussed in this paper as well as a combined chart, which chooses one of the three control charts according to the appropriat...

  20. 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.

  1. Conceptualizing auditability

    NARCIS (Netherlands)

    Weigand, H.; Johannesson, P.; Andersson, B.; Bergholtz, M.; Bukhsh, F.A.; Deneckere, R.; Proper, H.

    2013-01-01

    Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations

  2. 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.

  3. High mortality rates after nonelective colon cancer resection : results of a national audit

    NARCIS (Netherlands)

    Bakker, I. S.; Snijders, H. S.; Grossmann, I.; Karsten, T. M.; Havenga, K.; Wiggers, T.

    AimColon cancer resection in a nonelective setting is associated with high rates of morbidity and mortality. The aim of this retrospective study is to identify risk factors for overall mortality after colon cancer resection with a special focus on nonelective resection. MethodData were obtained from

  4. Prenatal Genetic Testing Chart

    Science.gov (United States)

    ... Advocacy For Patients About ACOG Prenatal Genetic Testing Chart (Infographic) Home For Patients Search FAQs Prenatal Genetic Testing Chart (Infographic) PFSI010 ››› Weeks 1–4 Weeks 5–8 ...

  5. Reading charts in ophthalmology.

    Science.gov (United States)

    Radner, W

    2017-08-01

    A new generation of logarithmic reading charts has sparked interest in standardized reading performance analyses. Such reading charts have been developed according to the standards of the International Council of Ophthalmology. The print size progression in these calibrated charts is in accordance with the mathematical background of EN ISO 8596. These reading charts are: the Bailey-Lovie Word Reading Chart, the Colenbrander English Continuous Text Near Vision Cards, the Oculus Reading Probe II, the MNREAD Charts, the SKread Charts, and the RADNER Reading Charts. The test items used for these reading charts differ among the charts and are standardized to various extents. The Bailey-Lovie Charts, MNREAD Charts, SKread Charts, and RADNER Charts are also meant to measure reading speed and allow determination of further reading parameters such as reading acuity, reading speed based on reading acuity, critical print size, reading score, and logMAR/logRAD ratio. Such calibrated reading charts have already provided valuable insights into the reading performance of patients in many research studies. They are available in many languages and thus facilitate international communication about near visual performance. In the present review article, the backgrounds of these modern reading charts are presented, and their different levels of test-item standardization are discussed. Clinical research studies are mentioned, and a discussion about the immoderately high number of reading acuity notations is included. Using the logReading Acuity Determination ([logRAD] = reading acuity equivalent of logMAR) measure for research purposes would give reading acuity its own identity as a standardized reading parameter in ophthalmology.

  6. 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

  7. A dispersion control chart

    NARCIS (Netherlands)

    Riaz, M.

    2008-01-01

    The study proposes a Shewhart-type control chart, namely Q chart, based on inter-quartile range, for monitoring changes (especially of moderate and large amounts which is major concern of Shewhart-type control charts) in process dispersion assuming normality of quality characteristic to be

  8. Guideline implementation in clinical practice: Use of statistical process control charts as visual feedback devices

    National Research Council Canada - National Science Library

    Fahad A Al-Hussein

    2009-01-01

    Objective: To use statistical control charts in a series of audits to improve the acceptance and consistant use of guidelines, and reduce the variations in prescription processing in primary health care. Methods...

  9. Guideline implementation in clinical practice: Use of statistical process control charts as visual feedback devices

    Directory of Open Access Journals (Sweden)

    Fahad A Al-Hussein

    2009-01-01

    Conclusions: A process of audits in the context of statistical process control is necessary for any improvement in the implementation of guidelines in primary care. Statistical process control charts are an effective means of visual feedback to the care providers.

  10. Acupuncture and self acupuncture for long-term treatment of vasomotor symptoms in cancer patients--audit and treatment algorithm.

    Science.gov (United States)

    Filshie, Jacqueline; Bolton, Tara; Browne, Doreen; Ashley, Sue

    2005-12-01

    Since hormone replacement therapy given for long periods is now recognised to produce serious side effects, patients with troublesome vasomotor symptoms are increasingly using non-hormonal treatment including acupuncture. Several randomised controlled trials have shown that acupuncture reduces menopausal symptoms in patients experiencing the normal climacteric. It may have this effect by raising serotonin levels which alter the temperature set point in the hypothalamus. Vasomotor symptoms can be extreme in breast cancer patients and patients with prostate cancer who are undergoing anticancer therapy. The safety of some herbal medicines and phytoestrogens has been questioned, as they could potentially interfere adversely with the bioavailability of tumouricidal drugs. A previous study reports short term benefit from acupuncture, and the aim of this report is to describe our approach to long term treatment. After piloting several approaches, six weekly treatments were given initially at LI4, TE5, LR3 and SP6 and two upper sternal points, but avoiding any limb with existing lymphoedema or prone to developing it. If there were no contraindications, patients were given clear instructions on how to perform self acupuncture using either semi-permanent needles or conventional needling at SP6, weekly for up to six years, for long term maintenance. A retrospective audit of electronic records was carried out by a doctor not involved in treatment. A total of 194 patients were treated, predominantly with breast and prostate cancer. One hundred and eighty two patients were female. The number of pre-treatment hot flushes per day was estimated by the patient: in the 159 cases providing adequate records, the mean was 16 flushes per day. Following treatment, 114 (79%) gained a 50% or greater reduction in hot flushes and 30 (21%) a less than 50% reduction. Treatment was abandoned in those who responded poorly or not at all. The duration of treatment varied from one month to over six

  11. 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...

  12. Hematologic outcomes and blood utilization in cancer patients with chemotherapy-induced anemia (CIA) pre- and post-national coverage determination (NCD): results from a multicenter chart review.

    Science.gov (United States)

    Henry, David H; Langer, Corey J; McKenzie, R Scott; Piech, Catherine Tak; Senbetta, Mekré; Schulman, Kathy L; Stepanski, Edward J

    2012-09-01

    In July 2007, the Centers for Medicare and Medicaid Services (CMS) limited coverage of erythropoiesis-stimulating agents (ESAs) in cancer patients with chemotherapy-induced anemia (CIA) through a National Coverage Determination (NCD). The primary objective of this study was to compare transfusion rates in patients with CIA with lung, breast, or colorectal cancer before and after the NCD. Adult Medicare patients with CIA treated at 49 community oncology clinics were selected from two time periods based on clinics' NCD implementation date. Chart data were abstracted for 12 weeks post-CIA episode start, defined as hemoglobin (Hb) level NCD and 994 post-NCD patients from 49 sites were selected. Of the patients, 56% used ESAs post-NCD vs. 88% pre-NCD (p NCD (32.1 days) vs. pre-NCD (48.4 days, p NCD group reported significantly lower Hb levels, higher odds of receiving a transfusion (odds ratio: 1.41, 95% CI 1.05-1.89, p = 0.0238) and increased blood utilization of 53% (units transfused: OR 1.53, 95% CI 1.15-2.04, p = 0.0034). Decreased frequency and duration of ESA administration were reported in the post-NCD vs. pre-NCD period. Findings were accompanied by a modest but statistically significant increase in transfusions and a decrease in Hb values.

  13. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

    Jan 6, 2010 ... Key performance indicators like major complications, readmissions, reoperations, transfers, incident reports, complaints and mortalities must also be included. Surgical audits bear very similar relationship to opera- tional research. There is a critical need for the results to be representative and accurate.

  14. 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.

  15. An audit of referral and treatment patterns of high-risk prostate cancer patients in Alberta.

    Science.gov (United States)

    Alghamdi, Majed; Taggar, Amandeep; Tilley, Derek; Kerba, Marc; Kostaras, Xanthoula; Gotto, Geoffrey; Sia, Michael

    2016-01-01

    We aimed to determine the impact of clinical practice guidelines (CPG) on rates of radiation oncologist (RO) referral, androgen-deprivation therapy (ADT), radiation therapy (RT), and radical prostatectomy (RP) in patients with high-risk prostate cancer (HR-PCa). All men >18 years, diagnosed with PCa in 2005 and 2012 were identified from the Alberta Cancer Registry. Patient age, aggregated clinical risk group (ACRG) score, Gleason score (GS), pre-treatment prostate-specific antigen (PSA), RO referral, and treatment received were extracted from electronic medical records. Logistic regression modelling was used to examine associations between RO referral rates and relevant factors. HR-PCa was diagnosed in 261 of 1792 patients in 2005 and 435 of 2148 in 2012. Median age and ACRG scores were similar in both years (p>0.05). The rate of patients with PSA >20 were 67% and 57% in 2005 and 2012, respectively (p=0.004). GS ≤6 was found in 13% vs. 5% of patients, GS 7 in 27% vs. 24%, and GS ≥8 in 59% vs. 71% in 2005 and 2012, respectively (p<0.001). In 2005, RO referral rate was 68% compared to 56% in 2012 (p=0.001), use of RT + ADT was 53% compared to 32% (p<0.001), and RP rate was 9% vs. 17% (p=0.002). On regression analysis, older age, 2012 year of diagnosis and higher PSA were associated with decreased RO referral rates (odds ratios [OR] 0.49, 95% confidence interval [CI] 0.39-0.61; OR 0.51, 95% CI 0.34-0.76; and OR 0.64, 95% CI 0.39-0.61), respectively [p<0.001]). Since CPG creation in 2005, RO referral rates and ADT + RT use declined and RP rates increased, which demonstrates a need to improve adherence to CPG in the HR-PCa population.

  16. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  17. Bcl-xL deamidation and cancer: Charting the fame trajectories of legitimate child and hidden siblings.

    Science.gov (United States)

    Beaumatin, Florian; El Dhaybi, Mohamad; Bobo, Claude; Verdier, Mireille; Priault, Muriel

    2017-10-01

    Bcl-2 family proteins control programmed cell death through a complex network of interactions within and outside of this family, that are modulated by post-translational modifications (PTM). Bcl-xL, an anti-apoptotic member of this family, is overexpressed in a number of cancers, plays an important role in tumorigenesis and is correlated with drug resistance. Bcl-xL is susceptible to a number of different PTMs. Here, we focus on deamidation. We will first provide an overview of protein deamidation. We will then review how the apoptotic and autophagic functions of Bcl-xL are modified by this PTM, and how this impacts on its oncogenic properties. Possible therapeutic outcomes will also be discussed. Finally, we will highlight how the specific case of Bcl-xL deamidation provides groundings to revisit some concepts related to protein deamidation in general. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. Clinical audit on "evaluation of special issues in adolescents with cancer treated in an adult cancer setting": an Indian experience.

    Science.gov (United States)

    Salins, Naveen S; Vallath, Nandini; Varkey, Prince; Ranganath, Kavya; Nayak, Malathi G

    2012-09-01

    Adolescents with cancer form a distinct group with special care needs. These patients are often cared in an adult supportive care setting where the special needs of adolescents are not met. To identify special issues in adolescents with cancer and to determine whether special needs of adolescents are met in an adult cancer setting 10 adolescents with cancer were randomly chosen and retrospectively studied for physical, psychoscocial and emotional issues using an internally validated tool. Pain was the most common physical symptom seen in all 10 patients. 3 out of 10 patients were involved in decision making, 3 out of 10 patients had identity issues and 4 out of 10 patients had peer group isolation issues. Only 3 were aware of diagnosis and none were aware of treatment outcomes and mortality. 4 out of 10 had anxiety and depression and 3 out of 10 had body image issues. Sexuality, spiritual and existential issues were not explored in any of the patients studied. The outcomes of the study were in an adult oncology setting there was a poor recognition of key adolescent issues such as sexuality, body image, identity and peer group isolation. The psychosocial supports to these adolescents were minimal and spiritual and existential issues were not explored. The inferences drawn from this study suggested a need for multidisciplinary team approach oriented in handling adolescent care needs and preferably to have a dedicated space that will help the peer group to interact, bond and cope better with the illness.

  19. prepare_taxa_charts

    Science.gov (United States)

    Lakhujani, Vijay; Badapanda, Chandan

    2017-06-01

    QIIME (Quantitative Insights Into Microbial Ecology) is one of the most popular open-source bioinformatics suite for performing metagenome, 16S rRNA amplicon and Internal Transcribed Spacer (ITS) data analysis. Although, it is very comprehensive and powerful tool, it lacks a method to provide publication ready taxonomic pie charts. The script plot_taxa_summary . py bundled with QIIME generate a html file and a folder containing taxonomic pie chart and legend as separate images. The images have randomly generated alphanumeric names. Therefore, it is difficult to associate the pie chart with the legend and the corresponding sample identifier. Even if the option to have the legend within the html file is selected while executing plot_taxa_summary . py , it is very tedious to crop a complete image (having both the pie chart and the legend) due to unequal image sizes. It requires a lot of time to manually prepare the pie charts for multiple samples for publication purpose. Moreover, there are chances of error while identifying the pie chart and legend pair due to random alphanumeric names of the images. To bypass all these bottlenecks and make this process efficient, we have developed a python based program, prepare_taxa_charts . py , to automate the renaming, cropping and merging of taxonomic pie chart and corresponding legend image into a single, good quality publication ready image. This program not only augments the functionality of plot_taxa_summary . py but is also very fast in terms of CPU time and user friendly.

  20. A prospective audit of early stoma complications in colorectal cancer treatment throughout the Greater Manchester and Cheshire colorectal cancer network.

    Science.gov (United States)

    Parmar, K L; Zammit, M; Smith, A; Kenyon, D; Lees, N P

    2011-08-01

    The study aimed to identify the incidence of early stoma problems after surgery for colorectal cancer to identify predisposing factors and to assess the effect on discharge from hospital and the greater need for community stoma care. A prospective study of 192 patients was carried out over a six-month period in the 13 units of the Greater Manchester and Cheshire Cancer Network. Stoma problems were categorized into fistula, leakage, pancaking, necrosis, retraction, separation, stenosis, skin problems, parastomal hernia, suboptimal stoma site and need for resiting or refashioning. Differences in incidence between units (anonymized) were analysed, and the effect of stoma complications on length of hospital stay and the need for additional community stoma care was determined. One hundred and ninety-two patients with stomas were included, of which 52 (27.1%) were identified as being problematic (range 0-66.7% between units). Significant risk factors included stoma type (colostomy) (P stoma length (P = 0.006), higher BMI (P = 0.043), emergency surgery (P = 0.002) and lack of preoperative site marking (P stomas were associated with longer hospital stay (P Stoma type, stoma length, body mass index, emergency surgery and lack of preoperative marking were significant risk factors. Overall complication rates compare favourably with other studies. © 2011 The Authors. Colorectal Disease © 2011 The Association of Coloproctology of Great Britain and Ireland.

  1. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

    Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-15

    This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.

  2. 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...

  3. 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...

  4. 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...

  5. 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).

  6. Fraud Auditing

    Directory of Open Access Journals (Sweden)

    Karyono Karyono

    2002-09-01

    Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly.  Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud.  This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud. 

  7. Understanding Charts and Graphs.

    Science.gov (United States)

    1987-07-28

    Understanding Charts and Graphs Stephen M. Kosslyn Harvard University jccG3ssio For ’ Running head : Understanding graphs/ 1236 illia JaCodHas...concepts. That is, a "compliance class’ is in fact something in a reader’s head . The reader must know both the individual concepts and the general...above. "’ wt~ -.. ;-.4-v, Understanding charts and graphs -54- References Bertin, J. (1983). Semiology of Graphs (Trans. W. J. Berg). Madison, WI

  8. On multivariate control charts

    OpenAIRE

    Frisén, Marianne

    2011-01-01

    Industrial production requires multivariate control charts to enable monitoring of several components. Recently there has been an increased interest also in other areas such as detection of bioterrorism, spatial surveillance and transaction strategies in finance. In the literature, several types of multivariate counterparts to the univariate Shewhart, EWMA and CUSUM methods have been proposed. We review general approaches to multivariate control chart. Suggestions are made on the special chal...

  9. 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.

  10. A centrally generated primary care physician audit report does not improve colonoscopy uptake after a positive result on a fecal occult blood test in Ontario's ColonCancerCheck program.

    Science.gov (United States)

    Stock, D; Rabeneck, L; Baxter, N N; Paszat, L F; Sutradhar, R; Yun, L; Tinmouth, J

    2017-02-01

    Timely follow-up of fecal occult blood screening with colonoscopy is essential for achieving colorectal cancer mortality reduction. In the present study, we evaluated the effectiveness of centrally generated, physician-targeted audit and feedback to improve colonoscopy uptake after a positive fecal occult blood test (fobt) result within Ontario's population-wide ColonCancerCheck Program. This prospective cohort study used data sets from Ontario's ColonCancerCheck Program (2008-2011) that were linked to provincial administrative health databases. Cox proportional hazards regression was used to estimate the effect of centralized, physician-targeted audit and feedback on colonoscopy uptake in an Ontario-wide fobt-positive cohort. A mailed physician audit and feedback report identifying individuals outstanding for colonoscopy for 3 or more months after a positive fobt result did not increase the likelihood of colonoscopy uptake (hazard ratio: 0.95; 95% confidence interval: 0.79 to 1.13). Duration of positive fobt status was strongly inversely associated with the hazard of follow-up colonoscopy (p for linear trend: <0.001). In a large population-wide setting, centralized tracking in the form of physician-targeted mailed audit and feedback reports does not improve colonoscopy uptake for screening participants with a positive fobt result outstanding for 3 or more months. Mailed physician-targeted screening audit and feedback reports alone are unlikely to improve compliance with follow-up colonoscopy in Ontario. Other interventions such as physician audits or automatic referrals, demonstrated to be effective in other jurisdictions, might be warranted.

  11. 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.

  12. 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.

  13. Impact of investigations in general practice on timeliness of referral for patients subsequently diagnosed with cancer: analysis of national primary care audit data

    Science.gov (United States)

    Rubin, G P; Saunders, C L; Abel, G A; McPhail, S; Lyratzopoulos, G; Neal, R D

    2015-01-01

    Background: For patients with symptoms of possible cancer who do not fulfil the criteria for urgent referral, initial investigation in primary care has been advocated in the United Kingdom and supported by additional resources. The consequence of this strategy for the timeliness of diagnosis is unknown. Methods: We analysed data from the English National Audit of Cancer Diagnosis in Primary Care on patients with lung (1494), colorectal (2111), stomach (246), oesophagus (513), pancreas (327), and ovarian (345) cancer relating to the ordering of investigations by the General Practitioner and their nature. Presenting symptoms were categorised according to National Institute for Health and Care Excellence (NICE) guidance on referral for suspected cancer. We used linear regression to estimate the mean difference in primary-care interval by cancer, after adjustment for age, gender, and the symptomatic presentation category. Results: Primary-care investigations were undertaken in 3198/5036 (64%) of cases. The median primary-care interval was 16 days (IQR 5–45) for patients undergoing investigation and 0 days (IQR 0–10) for those not investigated. Among patients whose symptoms mandated urgent referral to secondary care according to NICE guidelines, between 37% (oesophagus) and 75% (pancreas) were first investigated in primary care. In multivariable linear regression analyses stratified by cancer site, adjustment for age, sex, and NICE referral category explained little of the observed prolongation associated with investigation. Interpretation: For six specified cancers, investigation in primary care was associated with later referral for specialist assessment. This effect was independent of the nature of symptoms. Some patients for whom urgent referral is mandated by NICE guidance are nevertheless investigated before referral. Reducing the intervals between test order, test performance, and reporting can help reduce the prolongation of primary-care intervals associated

  14. Recycling the surgical audit

    OpenAIRE

    Johnston

    2010-01-01

    Edward W JohnstonDepartment of Hepatobiliary Surgery, Southampton General Hospital, Southampton, Hampshire, UKBackground: Clinical audit is a process used to improve the quality of care provided to patients. With an increasing body of evidence to question the effectiveness of audit, this study aims to evaluate the standard of surgical audits carried out in a large teaching hospital.Methods: All surgically orientated audits proposed to the hospital’s audit office over a 5-year period...

  15. Tukey's control chart.

    Science.gov (United States)

    Alemi, Farrokh

    2004-01-01

    This article presents the idea of Tukey's Control Chart, a method of analyzing data based on the concepts developed by John Tukey for calculation of confidence intervals for medians. The procedure is simple to implement (no need to calculate averages or standard deviations); it does not assume any distribution of the data; it can be applied to small data sets; and it is robust and not affected by occasional unusual observations (outliers). The article provides examples of the application of Tukey's Control Chart to both patients' lifestyle management and business process improvement.

  16. Audit Risk and Materiality in Conducting an Audit

    National Research Council Canada - National Science Library

    Lynford Graham; William F Messier Jr

    2006-01-01

      The Statement on Auditing Standards No. 107 provides guidance on the auditor's consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards...

  17. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    Audit Fee Determinants and Audit Quality in Ethiopian Commercial Banks. ... revealed bank size, liquidity, efficiency, loan growth, capital adequacy and auditor size ... Keywords: audit fees, regulatory risks, audit quality, earning management, ...

  18. Minimum control charts

    NARCIS (Netherlands)

    Albers, Willem/Wim; Kallenberg, W.C.M.

    Standard control charts are very sensitive to estimation effects and/or deviations from normality. Hence a program has been carried out to remedy these problems. This is quite adequate in most circumstances, but not in all. In the present paper, the remaining complication is attacked: what to do if

  19. Growth Charts (For Parents)

    Science.gov (United States)

    ... January 2014 previous 1 • 2 • 3 • 4 For Teens For Kids For Parents MORE ON THIS TOPIC What Is a Growth Disorder? Body Mass Index (BMI) Charts Failure to Thrive Preparing Your Child for Visits to the Doctor Your Child's Growth Growth Disorders Feeling Too Tall or Too Short What a Pain! Kids and ...

  20. Synthetic growth reference charts

    NARCIS (Netherlands)

    Hermanussen, Michael; Stec, Karol; Aßmann, Christian; Meigen, Christof; Van Buuren, Stef|info:eu-repo/dai/nl/074806777

    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

  1. Audit Certainty, Audit Productivity, and Taxpayer Compliance

    OpenAIRE

    Alm, James; McKee, Michael

    2006-01-01

    Strategies for reducing tax evasion include stricter enforcement, but taxpayer responses to increased enforcement are difficult to measure with field data. We use experimental methods to examine individual compliance responses to advance information on audit probability and productivity. Our design informs some individuals that their return will be audited prior to making their compliance decision, while other individuals receive information that they will not be audited; we also inform indiv...

  2. Customised symphysio fundal height charts.

    Science.gov (United States)

    Shamawarna, K H B; Goonewardene, I M R; Perera, Y A G

    2012-12-01

    To evaluate the feasibility, applicability and the value of customised symphysio fundal height (SFH) charts developed for women of Indian origin in the United Kingdom (UK: CSFH - In chart) and women of African origin in the UK (CSFH - Af chart) in detecting fetal growth restriction and predicting low birth weight (LBW) of the neonate in a Lankan population, and to compare these results with the results obtained from the SFH chart currently used in Sri Lanka (FHB chart) and another SFH chart which uses a range of plus or minus 2-3 cm of the value of the gestational age in weeks as the reference range (GA ± 2 to 3 cm chart). Pregnant women (n = 416) with confirmed periods of gestation (POG) of customised charts the GA ± 2 to 3 cm chart was better than the FHB chart. Until a customised SFH chart is developed for Sri Lanka, the CSFH - In chart or the GA ± 2 to 3 cm chart should be used for antenatal monitoring of fetal growth.

  3. An Audit of Anaesthesia Record-keeping at the Lagos University ...

    African Journals Online (AJOL)

    Patients and Methods: All anaesthetic record charts filled for elective and emergency surgeries over a one month period were prospectively and anonymously scrutinised for completeness of records. A re-audit of 100 charts was performed after feedback of results to the department to determine any improvement in ...

  4. 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.

  5. 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...

  6. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2017-01-01

    This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies...... was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two...... years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find...

  7. The Audit Committee Impact

    OpenAIRE

    2005-01-01

    Study - Executive Summary In 2002, new corporate governance-related guidelines were introduced in Switzerland that included recommendations on the establishment, composition, structure and processes of audit committees. This study presents new evidence on audit committee patterns and trends at Swiss listed companies, as well as on audit committee effectiveness. The results of this study are important to individuals and organizations dealing with audit committees, incl...

  8. 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...

  9. 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...

  10. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    , in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process...

  11. Robotic, laparoscopic and open surgery for gastric cancer compared on surgical, clinical and oncological outcomes: a multi-institutional chart review. A study protocol of the International study group on Minimally Invasive surgery for GASTRIc Cancer—IMIGASTRIC

    Science.gov (United States)

    Desiderio, Jacopo; Jiang, Zhi-Wei; Nguyen, Ninh T; Zhang, Shu; Reim, Daniel; Alimoglu, Orhan; Azagra, Juan-Santiago; Yu, Pei-Wu; Coburn, Natalie G; Qi, Feng; Jackson, Patrick G; Zang, Lu; Brower, Steven T; Kurokawa, Yukinori; Facy, Olivier; Tsujimoto, Hironori; Coratti, Andrea; Annecchiarico, Mario; Bazzocchi, Francesca; Avanzolini, Andrea; Gagniere, Johan; Pezet, Denis; Cianchi, Fabio; Badii, Benedetta; Novotny, Alexander; Eren, Tunc; Leblebici, Metin; Goergen, Martine; Zhang, Ben; Zhao, Yong-Liang; Liu, Tong; Al-Refaie, Waddah; Ma, Junjun; Takiguchi, Shuji; Lequeu, Jean-Baptiste; Trastulli, Stefano; Parisi, Amilcare

    2015-01-01

    Introduction Gastric cancer represents a great challenge for healthcare providers and requires a multidisciplinary treatment approach in which surgery plays a major role. Minimally invasive surgery has been progressively developed, first with the advent of laparoscopy and recently with the spread of robotic surgery, but a number of issues are currently being debated, including the limitations in performing an effective extended lymph node dissection, the real advantages of robotic systems, the role of laparoscopy for Advanced Gastric Cancer, the reproducibility of a total intracorporeal technique and the oncological results achievable during long-term follow-up. Methods and analysis A multi-institutional international database will be established to evaluate the role of robotic, laparoscopic and open approaches in gastric cancer, comprising of information regarding surgical, clinical and oncological features. A chart review will be conducted to enter data of participants with gastric cancer, previously treated at the participating institutions. The database is the first of its kind, through an international electronic submission system and a HIPPA protected real time data repository from high volume gastric cancer centres. Ethics and dissemination This study is conducted in compliance with ethical principles originating from the Helsinki Declaration, within the guidelines of Good Clinical Practice and relevant laws/regulations. A multicentre study with a large number of patients will permit further investigation of the safety and efficacy as well as the long-term outcomes of robotic, laparoscopic and open approaches for the management of gastric cancer. Trial registration number NCT02325453; Pre-results. PMID:26482769

  12. A process variability control chart

    NARCIS (Netherlands)

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

    2009-01-01

    In this study a Shewhart type control chart namely the Vt chart, is proposed for improvedmonitoring of the process variability of a quality characteristic of interest Y . The proposed control chart is based on the ratio type estimator of the variance using a single auxiliary variable X. It is

  13. Resident participation in neighbourhood audit tools - a scoping review.

    Science.gov (United States)

    Hofland, Aafke C L; Devilee, Jeroen; van Kempen, Elise; den Broeder, Lea

    2018-02-01

    Healthy urban environments require careful planning and a testing of environmental quality that goes beyond statutory requirements. Moreover, it requires the inclusion of resident views, perceptions and experiences that help deepen the understanding of local (public health) problems. To facilitate this, neighbourhoods should be mapped in a way that is relevant to them. One way to do this is participative neighbourhood auditing. This paper provides an insight into availability and characteristics of participatory neighbourhood audit instruments. A scoping review in scientific and grey literature, consisting of the following steps: literature search, identification and selection of relevant audit instruments, data extraction and data charting (including a work meeting to discuss outputs), reporting. In total, 13 participatory instruments were identified. The role of residents in most instruments was as 'data collectors'; only few instruments included residents in other audit activities like problem definition or analysis of data. The instruments identified focus mainly on physical, not social, neighbourhood characteristics. Paper forms containing closed-ended questions or scales were the most often applied registration method. The results show that neighbourhood auditing could be improved by including social aspects in the audit tools. They also show that the role of residents in neighbourhood auditing is limited; however, little is known about how their engagement takes place in practice. Developers of new instruments need to balance not only social and physical aspects, but also resident engagement and scientific robustness. Technologies like mobile applications pose new opportunities for participative approaches in neighbourhood auditing.

  14. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

    Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.

  15. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

    , and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

  16. A process variability control chart

    OpenAIRE

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

    2009-01-01

    In this study a Shewhart type control chart namely the Vt chart, is proposed for improvedmonitoring of the process variability of a quality characteristic of interest Y . The proposed control chart is based on the ratio type estimator of the variance using a single auxiliary variable X. It is assumed that (Y, X) follows a bivariate normal distribution. The design structure of the Vt chart is developed for Phase-I quality control and its comparison is made with those of the S2 chart (a well-kn...

  17. 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.

  18. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to secure abnormally higher audit fees. The researcher recommends auditors to further align audit fee valuation with ...

  19. Application of Business Risk Auditing among Audit Firms in Western ...

    African Journals Online (AJOL)

    Toshiba

    provides direction for response to business risks among audit practitioners besides enriching the literature of audit risk and fee models with expanded variables and evidences from emerging economies. Key words: Business Risk Auditing, Audit firms, Kenya. Introduction. Auditing remains to be an important facet of financial ...

  20. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Contacts Monitoring Prior Approvals Annual Reporting and Auditing Transfer of a Grant Grant Closeout Training Cancer Training ... Contacts Monitoring Prior Approvals Annual Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training ...

  1. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

    As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single...

  2. Guideline implementation in clinical practice: use of statistical process control charts as visual feedback devices.

    Science.gov (United States)

    Al-Hussein, Fahad A

    2009-01-01

    To use statistical control charts in a series of audits to improve the acceptance and consistant use of guidelines, and reduce the variations in prescription processing in primary health care. A series of audits were done at the main satellite of King Saud Housing Family and Community Medicine Center, National Guard Health Affairs, Riyadh, where three general practitioners and six pharmacists provide outpatient care to about 3000 residents. Audits were carried out every fortnight to calculate the proportion of prescriptions that did not conform to the given guidelines of prescribing and dispensing. Simple random samples of thirty were chosen from a sampling frame of all prescriptions given in the two previous weeks. Thirty six audits were carried out from September 2004 to February 2006. P-charts were constructed around a parametric specification of non-conformities not exceeding 25%. Of the 1081 prescriptions, the most frequent non-conformity was failure to write generic names (35.5%), followed by the failure to record patient's weight (16.4%), pharmacist's name (14.3%), duration of therapy (9.1%), and the use of inappropriate abbreviations (6.0%). Initially, 100% of prescriptions did not conform to the guidelines, but within a period of three months, this came down to 40%. A process of audits in the context of statistical process control is necessary for any improvement in the implementation of guidelines in primary care. Statistical process control charts are an effective means of visual feedback to the care providers.

  3. 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)

  4. 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. 

  5. Adherence to the Australian National Inpatient Medication Chart: the efficacy of a uniform national drug chart on improving prescription error.

    Science.gov (United States)

    Atik, Alp

    2013-10-01

    In 2006, the National Inpatient Medication Chart (NIMC) was introduced as a uniform medication chart in Australian public hospitals with the aim of reducing prescription error. The rate of regular medication prescription error in the NIMC was assessed. Data was collected using the NIMC Audit Tool and analyzed with respect to causes of error per medication prescription and per medication chart. The following prescription requirements were assessed: date, generic drug name, route of administration, dose, frequency, administration time, indication, signature, name and contact details. A total of 1877 medication prescriptions were reviewed. 1653 prescriptions (88.07%) had no contact number, 1630 (86.84%) did not have an indication, 1230 and 675 (35.96%) used a drug's trade name. Within 261 medication charts, all had at least one entry, which did not include an indication, 258 (98.85%) had at least one entry, which did not have a contact number and 200 (76.63%) had at least one entry, which used a trade name. The introduction of a uniform national medication chart is a positive step, but more needs to be done to address the root causes of prescription error. © 2012 John Wiley & Sons Ltd.

  6. 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.

  7. Hospital variation and the impact of postoperative complications on the use of perioperative chemo(radio)therapy in resectable gastric cancer. Results from the Dutch Upper GI Cancer Audit.

    Science.gov (United States)

    Schouwenburg, M G; Busweiler, L A D; Beck, N; Henneman, D; Amodio, S; van Berge Henegouwen, M I; Cats, A; van Hillegersberg, R; van Sandick, J W; Wijnhoven, B P L; Wouters, M W J; Nieuwenhuijzen, G A P

    2018-01-12

    Dutch national guidelines on the diagnosis and treatment of gastric cancer recommend the use of perioperative chemotherapy in patients with resectable gastric cancer. However, adjuvant chemotherapy is often not administered. The aim of this study was to evaluate hospital variation on the probability to receive adjuvant chemotherapy and to identify associated factors with special attention to postoperative complications. All patients who received neoadjuvant chemotherapy and underwent an elective surgical resection for stage IB-IVa (M0) gastric adenocarcinoma between 2011 and 2015 were identified from a national database (Dutch Upper GI Cancer Audit). A multivariable linear mixed model was used to evaluate case-mix adjusted hospital variation and to identify factors associated with adjuvant therapy. Of all surgically treated gastric cancer patients who received neoadjuvant chemotherapy (n = 882), 68% received adjuvant chemo(radio)therapy. After adjusting for case-mix and random variation, a large hospital variation in the administration rates for adjuvant was observed (OR range 0.31-7.1). In multivariable analysis, weight loss, a poor health status and failure of neoadjuvant chemotherapy completion were strongly associated with an increased likelihood of adjuvant therapy omission. Patients with severe postoperative complications had a threefold increased likelihood of adjuvant therapy omission (OR 3.07 95% CI 2.04-4.65). Despite national guidelines, considerable hospital variation was observed in the probability of receiving adjuvant chemo(radio)therapy. Postoperative complications were strongly associated with adjuvant chemo(radio)therapy omission, underlining the need to further reduce perioperative morbidity in gastric cancer surgery. Copyright © 2018 Elsevier Ltd, BASO ~ The Association for Cancer Surgery, and the European Society of Surgical Oncology. All rights reserved.

  8. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

    Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.

  9. 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...

  10. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  11. Dosimetric audit in brachytherapy

    Science.gov (United States)

    Bradley, D A; Nisbet, A

    2014-01-01

    Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068

  12. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  13. 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

  14. Analytical laboratory quality control charting

    Energy Technology Data Exchange (ETDEWEB)

    O' Bryan, Ervin F.

    2001-06-11

    In life the importance of setting goals is stressed. The desired end result must be envisioned to chart a path and determine indicators to provide feedback on the process. Quality does not happen by accident but is achieved through a constant process of setting goals, process development, monitoring process indicators, fine tuning the process, and achieving results. These goals are to be focused and clearly measurable. In industry and life the setting of goals with clear process indicators is often difficult because of the variable end result and scarcity of measurements. Laboratories are fortunate in that they have a plethora of measurements with known or desired end results (controls) to monitor the process and give instantaneous feedback on quality. A key quality tool used by the laboratory to monitor and evaluate the lab processes is control charting. When properly utilized Quality Control (QC) Charts allow labs to be proactive in addressing problems rather than reactive. Several methods are available for control charting and some are listed in the references/information sources. The content for this paper is based on the control-charting program utilized at the Department of Energy's Fernald site. This control-charting program has specific areas of emphasis, simple charts, trend analyses, and effective follow-up.

  15. Google Charts Testing | IDRC - International Development Research ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Google Charts Testing. The following item is a demo of Google GeoChart. Please note that geo chart can only recognize country name or city name rather than location or address (that is google my map's expertise). Additionally, Geo chart does support title and legend. To render geo chart properly, please get a ...

  16. MAX-EWMA CHART FOR AUTOCORRELATED PROCESSES (MEWMAP CHART)

    National Research Council Canada - National Science Library

    Thaga, K; Yadavalli, V.S.S

    2012-01-01

    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...

  17. Audit result and its users

    OpenAIRE

    Shalimova Nataliya S.

    2014-01-01

    The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit) with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. Th...

  18. Safe Minimum Internal Temperature Chart

    Science.gov (United States)

    ... JSR 286) Actions ${title} Loading... Safe Minimum Internal Temperature Chart Safe steps in food handling, cooking, and ... from other foods. Cook —Cook to the right temperature. Chill —Refrigerate food promptly. Cook all food to ...

  19. 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

  20. 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...

  1. 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...

  2. Multivariate Statistical Process Control Charts: An Overview

    OpenAIRE

    Bersimis, Sotiris; Psarakis, Stelios; Panaretos, John

    2006-01-01

    In this paper we discuss the basic procedures for the implementation of multivariate statistical process control via control charting. Furthermore, we review multivariate extensions for all kinds of univariate control charts, such as multivariate Shewhart-type control charts, multivariate CUSUM control charts and multivariate EWMA control charts. In addition, we review unique procedures for the construction of multivariate control charts, based on multivariate statistical techniques such as p...

  3. Environmental Auditing Policy Statement

    Science.gov (United States)

    EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.

  4. 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....

  5. Defining a Forensic Audit

    National Research Council Canada - National Science Library

    G Stevenson Smith; D Larry Crumbley

    2009-01-01

    .... The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model...

  6. Audit of audit: review of a clinical audit programme in a teaching hospital intensive care unit.

    Science.gov (United States)

    Anderson, Peter; Fee, Peter; Shulman, Rob; Bellingan, Geoffrey; Howell, David

    2012-09-01

    A comprehensive review of the clinical audit programme in a teaching hospital intensive care unit. A retrospective analysis of the clinical audit projects undertaken within the intensive care unit over the preceding 2 years and compared with published national guidelines for clinical audit. A 27-bedded teaching hospital intensive care unit in the UK. Each audit project was reviewed independently by two assessors. The following questions were assessed. 1. Were the projects true audits? 2. Were they prospective of retrospective? 3. Did the projects have input from appropriate members of the multidisciplinary team. 4. How many of the audit projects were re-audits? 5. Of the re-audits how many showed evidence of service improvement? each audit project was also scored against the Audit Project Assessment Tool produced by the UK Clinical Governance Support Team. Of the twenty five audit projects reviewed twenty two were considered to be true audits. All of the projects used only retrospective data. Audit projects were contributed from all sections of the multidisciplinary critical care team but there were few truly multidisciplinary projects. Four of the audit projects were re-audits, of these three showed service improvement and one showed deterioration. Of the twenty two true audit projects reviewed, eleven were classified as good quality projects using the Audit Project Assessment Tool. Despite the clinical audit programme being active and well supported, objective evidence of clinical governance benefit was lacking. The overall clinical audit programme has been revitalised by a series of improvements since undertaking this review and this approach is recommended to other organizations who are interested in improving their clinical audit performance.

  7. 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.

  8. Understanding Audit in Obstetrics.

    Science.gov (United States)

    Eralil, Georgy Joy

    2016-10-01

    Aim of this audit is to analyse indication and proportion of babies delivered by elective caesarean section at less than 39(+0) weeks of gestation exposed to antenatal corticosteroids performed in a Premier Hospital, Hywel Dda Health University. The second aim was to learn how an audit can be done and used for improving clinical practice. Present study involved all patients who underwent elective caesarean delivery before 39 weeks completed period of gestation in August and September 2014. Data collected from medical record tracking using ICD-9 codes and analysed by clinical audit department. Patients who underwent elective caesarean section after 39 weeks completed period of gestation. The audit showed 66.6 % of patients were given antenatal corticosteroids. The observation was discussed in consultant meetings, labour forum, and was send as e-mail to every one working in Department of Obstetrics and Gynaecology. The goal was 100 %. Reaudit is to be performed in year time to know the effect of change in practice. All successful audits are structured programmes with realistic aims and objectives, leadership and attitude of senior management, nondirective, hands-on approach, support of staff, strategy groups and regular discussions, emphasis on team working and support, environment conducive to conducting audit.

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

  10. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  11. 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.

  12. 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 of...

  13. 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.

  14. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Childhood Cancers Late Effects of Childhood Cancer Treatment Pediatric Supportive Care Unusual Cancers of Childhood Treatment Childhood ... Contacts Monitoring Prior Approvals Annual Reporting and Auditing Transfer of a Grant Grant Closeout Training Cancer Training ...

  15. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purpos...... and Norway compared to Sweden and Finland. Finally, the study findings also indicate that differences in audit reporting behaviour are moderated by international audit firm networks.......The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes......, identical audit requirements regarding going-concern reporting, the study findings show significant differences in going-concern reporting before bankruptcy between the Nordic countries. One key result is that Danish and Norwegian companies get a going-concern opinion prior to bankruptcy more frequently...

  16. 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.

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

    Science.gov (United States)

    Li, Pan; Li, Fen; Fang, Yujing; Wan, Desen; Pan, Zhizhong; Chen, Gong; Ma, Gang

    2013-01-01

    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. 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. 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. 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.

  18. 29 CFR 96.42 - Audit standards.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards...

  19. Objectives and Principles in the Statutary Audit

    OpenAIRE

    Marcu Niculina

    2011-01-01

    Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services (compilation) of information. Therefore, global perspective on statutory audits ia looked upon as a part of the whole.

  20. 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.

  1. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

    Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

  2. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

    Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.

  3. The ICS International Chronostratigraphic Chart

    NARCIS (Netherlands)

    Cohen, K.M.; Finney, S.C.; Gibbard, P.L.; Fan, J.-X.

    2013-01-01

    The International Commission on Stratigraphy (ICS) has a long tradition of producing international charts that communicate higher-order divisions of geological time and actual knowledge on the absolute numerical ages of their boundaries. The primary objective of ICS is to define precisely a global

  4. 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)

  5. A robust Xbar control chart

    NARCIS (Netherlands)

    Schoonhoven, M.; Does, R.J.M.M.

    2013-01-01

    This article studies alternative standard deviation estimators that serve as a basis to determine the control chart limits used for real-time process monitoring (phase II). Several existing (robust) estimation methods are considered. In addition, we propose a new estimation method based on a phase I

  6. Review of "Charting New Territory"

    Science.gov (United States)

    Trujillo, Tina

    2011-01-01

    "Charting New Territory: Tapping Charter Schools to Turn Around the Nation's Dropout Factories" argues for a more prominent role for charter operators in turning around perennially low-performing high schools. However, the report's ultimate findings and conclusions are out of proportion to the strength of the research evidence on school…

  7. 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...

  8. Valtra brand audit

    OpenAIRE

    Stupina, Iryna

    2008-01-01

    In the highly competitive environment it is very important to utilize fully the strength and advantages of the brand in order to gain the desire market share and sustain the profitable growth. If a company has a brand built and explored already, it is needed to investigate the weaknesses and strength of the brand to utilize, maintain and develop it. The brand audit can provide with information needed for these purposes. The complete brand audit is a broad topic. In order to focus the research...

  9. Walkability Audit Tool.

    Science.gov (United States)

    Smith, Letha

    2015-09-01

    Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. © 2015 The Author(s).

  10. Auditing the process of ethics approval for Master's degrees at a ...

    African Journals Online (AJOL)

    2014-05-01

    May 1, 2014 ... Studies were classified as retrospective chart reviews, prospective clinical audits, cross- sectional studies, questionnaire-based studies, cadaver-based studies or randomised interventional-type studies. Two separate taxonomies were used to classify the nature of the queries raised by the BREC. (Tables 1 ...

  11. A comparison of phase I control charts

    Directory of Open Access Journals (Sweden)

    Coelho, Margarethe

    2015-08-01

    Full Text Available A carefully done Phase I analysis is a vital part of an overall statistical process control and monitoring regime. Distribution-free control charts can play a useful role in this analysis, as a parametric model assumption often cannot be adequately verified. The performance of two distribution-free charts for the location – the mean-rank and the median chart – are compared in this paper. For benchmarking reasons, the parametric -chart is included in the comparisons. It is seen that the distribution-free charts are in-control robust, whereas the -chart is not, and they both perform similarly to the -chart for normally distributed data. However, for non-normal data, they both outperform the -chart. The results provide evidence in favour of using distribution-free Phase I charts in practice. Concluding remarks and suggestions for future research are given.

  12. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    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...

  13. 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.

  14. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

    Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.

  15. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    Infrastructure • Facilities/Utilities • Natural Disaster • Perimeter • Hacking /Espionage AT/FP: Anti-terrorism/Force protection MOE: Measures of Eectiveness...procedures and capabilities. Security audits can include periodic reviews, testing, post-incident re- ports and lessons learned , performance evaluations and

  16. 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.

  17. INTERNAL AUDIT CHARTER

    International Development Research Centre (IDRC) Digital Library (Canada)

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... Where “personal and confidential” materials are involved the Chief Audit Executive will consult with the President and the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;. Informing management ...

  18. QUO VADIS INTERNAL AUDIT EDUCATION?

    Directory of Open Access Journals (Sweden)

    Cristina BOŢA-AVRAM

    2009-12-01

    Full Text Available The importance of internal audit education is more than obviously, being in the same time, emphasized by thesettlements of Code of Ethics issued by The Institute of Internal Auditors (I IA. The Code of Ethics states the principlesand expectations governing behavior of individuals and organizations in the conduct of internal auditing, describingthe minimum requirements for conducting internal audit activities, and one of these requireme nts being the professionalcompetence. According to this requirement internal auditors apply the knowledge, skills, and experience needed in theperformance of internal audit services. In the same time, it is absolutely necessary that internal auditors mus t have apermanent preoccupation for the increasing quality of their internal audit education and so the performance of internalaudit services offered. Starting from these premises, our research objectives were focused on the analyzing the contextof the evolution of internal audit education from international to national perspectives. Using the method of literaturereview we made an analysis of internal audit education in the international context, followed by a critical analysis ofthe internal audit education in the Romanian context. Our results show there are some problematic areas that arelooking for quickly solutions in order to assure a good quality of internal audit education, and so a good quality ofinternal audit services, in that way being accomplished the necessary context so internal audit to be able to add valueto the organization.

  19. 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.

  20. Developments in environmental auditing by supreme audit institutions.

    Science.gov (United States)

    Van Leeuwen, Sylvia

    2004-02-01

    At the end of the 1980s, Supreme Audit Institutions (SAIs) became aware of their responsibility towards the environment and environmental policy. In this article, the development of environmental auditing by SAIs during the last 10 years is presented, as well as the current state of the art. The description is based on the results of three questionnaire surveys held in 1994, 1997, and 2000 by the INTOSAI Working Group in Environmental Auditing. In most countries, the government has stipulated some form of environmental policy, and the SAI has a mandate to carry out regularity and/or performance audits. The activities of SAIs have developed substantially since 1993. Nowadays, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs. Environmental problems are often transboundary in nature. SAIs can contribute to international environmental cooperation by auditing the compliance of their national government with international environmental obligations and commitments. The INTOSAI Working Group on environmental auditing wants to enhance this type of audit and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good method to exchange experiences and to learn from each other.

  1. 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)...

  2. 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...

  3. 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 51.2963...

  4. Statistical Tests for Comparing Pareto Charts

    Directory of Open Access Journals (Sweden)

    Przemyslaw Grzegorzewski

    2012-09-01

    Full Text Available The Pareto chart is one of the most useful of the "magnificent seven", i.e. of the seven major SPC problem-solving tools. Sometimes a decision-maker is interested whether two Pareto charts corresponding to different processes differs significantly. In the present paper a new statistical test for comparing Pareto charts is suggested.

  5. Progress in the technology of nautical charting

    Digital Repository Service at National Institute of Oceanography (India)

    Joseph, A.

    the geographical information pertaining to the sea and the coastal water bodies was recorded on paper chart, on a miniature scale, for ready use by the mariners for marine navigational applications, and therefore the chart came to be known as "nautical chart...

  6. A Robust Control Chart for Monitoring Dispersion

    OpenAIRE

    Zhou, Maoyuan; Geng, Wei

    2013-01-01

    Most robust control charts in the literature are for monitoring process location parameters, such as mean or median, rather than process dispersion parameters. This paper develops a new robust control chart by integrating a two-sample nonparametric test into the effective change-point model. Our proposed chart is easy in computation, convenient to use, and very powerful in detecting process dispersion shifts.

  7. Audit and account billing process in a private general hospital: a case study

    Directory of Open Access Journals (Sweden)

    Raquel Silva Bicalho Zunta

    2017-12-01

    Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital.  An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and  Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.

  8. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a...

  9. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit costs. (a) Allowable costs. Unless prohibited by law, the cost of audits made in accordance with the...

  10. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a...

  11. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino

    2017-01-01

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy...... options for public sector auditing....

  12. 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.

  13. 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.

  14. MODEL REVISI KEYAKINAN DAN KEPUTUSAN AUDIT: SUATU PENGUJIAN EKSPERIMENTAL

    Directory of Open Access Journals (Sweden)

    Tri Ika Ayuananda

    2015-12-01

    Full Text Available The purpose of the research is to assess the recency effect about sequence, manner of presentation and form of information on audit decisions when the information is presented sequentially or simultaneously. Recency effect is a biased decision of the auditor when information is given in sequence and auditors tend to weigh the last information greater than the earlier information. The research used a 2x2x2 experimental design with 80 participants between the subject of undergraduate students majoring in accounting. The results of the research showed that: (i belief revision occurs when information is presented in the sequential method; and (ii in the audit decision-making, reviews effects occur in the form of a chart.

  15. Internal Audits of QMS (COTS) -

    Data.gov (United States)

    Department of Transportation — This is an internal audit workflow application used to automate business processes that support the AVS Quality Management System (QMS) and several Flight Standards...

  16. The ICA Communication Audit: Process, Status, Critique

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  17. Growth charts: A diagnostic tool.

    Science.gov (United States)

    Khadilkar, Vaman; Khadilkar, Anuradha

    2011-09-01

    Assessment of growth by objective anthropometric methods is crucial in child care. India is in a phase of nutrition transition and thus it is vital to update growth references regularly. To review growth standards and references for assessment of physical growth of Indian children for clinical use and research purposes. Basics of growth charts and importance of anthropometric measurements are described. A comparison between growth standards and references is provided. Further, Indian growth reference curves based on the data collected by Agarwal et al. and adopted by the Indian Academy of Pediatrics, World Health Organization growth standards for children under the age of 5 years (2006) and contemporary Indian growth references published on apparently healthy affluent Indian children (data collected in 2007-08) are discussed. The article also discusses the use of adult equivalent body mass index (BMI) cut-offs for screening for overweight and obesity in Indian children. For the assessment of height, weight and BMI, WHO growth standards (for children excel macro for calculating SD scores can be obtained from the author (email: vamankhadilkar@gmail.com). Contemporary growth charts can be obtained by sending a message to 08861201183 or email: gntd@novonordisk.com.

  18. Nurses' participation in audit: a regional study

    OpenAIRE

    Cheater, F. M.; Keane, M

    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...

  19. Application of Business Risk Auditing among Audit Firms in Western ...

    African Journals Online (AJOL)

    To remain relevant, auditors have been compelled to reengineer their audit approaches to be more responsive to business risks. In spite numerous calls of the departure from traditional audits, little is known as to how auditors in developing economies such as Kenya has responded to increasing business risks in their ...

  20. Audit Expectation Gap: Perspectives of Auditors and Audited ...

    African Journals Online (AJOL)

    This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

  1. 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...

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

    OpenAIRE

    Buuren, van, 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, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...

  3. A tale of two audits: statistical process control for improving diabetes care in primary care settings.

    Science.gov (United States)

    Al-Hussein, Fahad Abdullah

    2008-01-01

    Diabetes constitutes a major burden of disease globally. Both primary and secondary prevention need to improve in order to face this challenge. Improving management of diabetes in primary care is therefore of fundamental importance. The objective of these series of audits was to find means of improving diabetes management in chronic disease mini-clinics in primary health care. In the process, we were able to study the effect and practical usefulness of different audit designs - those measuring clinical outcomes, process of care, or both. King Saud City Family and Community Medicine Centre, Saudi National Guard Health Affairs in Riyadh city, Saudi Arabia. Simple random samples of 30 files were selected every two weeks from a sampling frame of file numbers for all diabetes clients seen over the period. Information was transferred to a form, entered on the computer and an automated response was generated regarding the appropriateness of management, a criterion mutually agreed upon by care providers. The results were plotted on statistical process control charts, p charts, displayed for all employees. Data extraction, archiving, entry, analysis, plotting and design and preparation of p charts were managed by nursing staff specially trained for the purpose by physicians with relevant previous experience. Audit series with mixed outcome and process measures failed to detect any changes in the proportion of non-conforming cases over a period of one year. The process measures series, on the other hand, showed improvement in care corresponding to a reduction in the proportion non-conforming by 10% within a period of 3 months. Non-conformities dropped from a mean of 5.0 to 1.4 over the year (P process audits and feedbacks. Frequent process audits in the context of statistical process control should be supplemented with concurrent outcome audits, once or twice a year.

  4. Neurofibromatosis type 1 growth charts.

    Science.gov (United States)

    Clementi, M; Milani, S; Mammi, I; Boni, S; Monciotti, C; Tenconi, R

    1999-12-03

    Growth abnormalities such as macrocephaly and short stature have been described and are considered a consistent finding in neurofibromatosis type 1 (NF1), one of the most common autosomal dominant disorders in man. We present here a clinical study on the growth profile of a sample of NF1 patients collected through a population-based registry that covers three contiguous regions of North-East Italy (NEI-NF Registry). Auxometric traits of 528 NF1 patients have been measured with the aim of drawing growth charts for height, weight, and head circumference (OFC). Height velocity charts were based on a subset of 143 children who underwent multiple measurements. No differences in height were apparent between NF1 and normal subjects up to age 7 (girls) and 12 (boys) years; subsequently, the 50th centile of NF1 subjects tends to overlap with the 25th centile of normal subjects, and the 3rd centile is much lower in NF1 subjects than in normal subjects, mainly during adolescence. The negatively skewed distribution of height seems to indicate that height growth impairment affects only a proportion of NF1 subjects; height growth impairment does not seem related to disease severity. As for weight, our data suggest that slight overweight is a characteristic of adult NF1 subjects (mainly among males), independent of disease severity. Height growth velocity is normal during childhood for both sexes, whereas the pubertal spurt is slightly anticipated and reduced in NF1 boys but not in girls. Our data confirm previous observations that macrocrania affects most NF1 subjects; the shape of the head growth curve is similar in NF1 and normal girls, whereas NF1 boys present an OFC pubertal growth spurt much more pronounced and delayed than normal boys. The disproportion between OFC and height seems to be related to disease severity in boys but not in girls. Growth charts presented here can be useful in neurofibromatosis clinics for the identification of the effects of secondary growth

  5. Sentinel lymph node biopsy: An audit of intraoperative assessment ...

    African Journals Online (AJOL)

    2015-07-02

    Jul 2, 2015 ... Objective. To audit results from intraoperative assessment of sentinel lymph node biopsy (SLNB) after the introduction of a cytotechnologist. Study design. Since 2010, a cytotechnologist has been involved in the intraoperative assessment of SLNB in our breast cancer patients. The data from patients over ...

  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. Growth charts: A diagnostic tool

    Directory of Open Access Journals (Sweden)

    Vaman Khadilkar

    2011-01-01

    Full Text Available Context: Assessment of growth by objective anthropometric methods is crucial in child care. India is in a phase of nutrition transition and thus it is vital to update growth references regularly. Objective: To review growth standards and references for assessment of physical growth of Indian children for clinical use and research purposes. Materials and Methods: Basics of growth charts and importance of anthropometric measurements are described. A comparison between growth standards and references is provided. Further, Indian growth reference curves based on the data collected by Agarwal et al. and adopted by the Indian Academy of Pediatrics, World Health Organization growth standards for children under the age of 5 years (2006 and contemporary Indian growth references published on apparently healthy affluent Indian children (data collected in 2007-08 are discussed. The article also discusses the use of adult equivalent body mass index (BMI cut-offs for screening for overweight and obesity in Indian children. Results and Conclusions: For the assessment of height, weight and BMI, WHO growth standards (for children < 5 years and contemporary cross sectional reference percentile curves (for children from 5-18 years are available for clinical use and for research purposes. BMI percentiles (adjusted for the Asian adult BMI equivalent cut-offs for the assessment of physical growth of present day Indian children are also available. LMS values and Microsoft excel macro for calculating SD scores can be obtained from the author (email: vamankhadilkar@gmail.com. Contemporary growth charts can be obtained by sending a message to 08861201183 or email: gntd@novonordisk.com.

  8. 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.

  9. 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.

  10. Robust control charts in statistical process control

    OpenAIRE

    Nazir, H.Z.

    2014-01-01

    The presence of outliers and contaminations in the output of the process highly affects the performance of the design structures of commonly used control charts and hence makes them of less practical use. One of the solutions to deal with this problem is to use control charts which are robust against violations of the basic assumptions, like normality. The effect of using robust or other alternative estimators has not been investigated thoroughly in perspective of control charting literature....

  11. Variable Control Charts - Linear Failure Rate Distribution

    Directory of Open Access Journals (Sweden)

    Metlapalli Chaitanya Priya

    2017-12-01

    Full Text Available The well known Linear Failure Rate Distribution (LFRD is considered. A process variate following LFRD is thought of in order to develop control charts for subgroup mean and subgroup range. In view of the limitations on LFRD the theoretical control limits are obtained through some approximations and the resulting control chart limits are worked out. Comparisons with the control limits of similar variable control charts is also presented.

  12. 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

  13. Army Audit Agency Process for Determining Audit Requirements and Requesting Resources

    National Research Council Canada - National Science Library

    1999-01-01

    .... The mission of the Army Audit Agency is to provide an independent and objective internal audit service to the Department of the Army through an appropriate mix of financial and performance audits. Internal audits by the Army Audit Agency of military commands, installations, or activities are scheduled on a periodic basis determined by the Auditor General.

  14. 29 CFR 96.43 - Relation of organization-wide audits to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation of organization-wide audits to other audit requirements. 96.43 Section 96.43 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits...

  15. Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

    OpenAIRE

    World Bank

    2017-01-01

    To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA) with a view to capturing signifi...

  16. 20 CFR 601.9 - Audits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 601.9 Section 601.9 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Grants, Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29...

  17. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... the audit was conducted in accordance with this part and include the following: (a) An opinion (or...

  18. 29 CFR 96.32 - Audit requirement.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirement. 96.32 Section 96.32 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of Entities Not Covered by Subpart A § 96.32 Audit requirement. The Secretary of Labor is responsible for the survey...

  19. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local Governments, and Non-profit Organizations § 96.12 Audit requirements. (a) Organizations covered by this...

  20. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  1. Client acceptance decisions of Dutch auditing partners

    NARCIS (Netherlands)

    Wittek, Rafael; Zee, Theo van der; Mühlau, Peter

    2008-01-01

    A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit

  2. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

    This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....

  3. 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

  4. 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,

  5. The influence of the CEO’s perception towards auditing on audit quality and audit quantity demand

    OpenAIRE

    Corten, Maarten; Steijvers, Tensie; Lybaert, Nadine

    2016-01-01

    In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception...

  6. 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.

  7. Endogenous markers of two separate hypoxia response pathways (hypoxia inducible factor 2 alpha and carbonic anhydrase 9) are associated with radiotherapy failure in head and neck cancer patients recruited in the CHART randomized trial.

    Science.gov (United States)

    Koukourakis, Michael I; Bentzen, Søren M; Giatromanolaki, Alexandra; Wilson, George D; Daley, Frances M; Saunders, Michele I; Dische, Stanley; Sivridis, Efthimios; Harris, Adrian L

    2006-02-10

    Randomized controlled trials have generally shown a benefit from accelerated radiotherapy in head and neck squamous cell carcinoma (HNSCC). However, the large randomized United Kingdom trial CHART (Continuous Hyperfractionated Accelerated Radiotherapy) failed to show a benefit of strongly accelerated over standard radiotherapy (RT) in 918 patients with HNSCC. In this study, we investigated the impact of tumor hypoxia on the outcome of HNSCC patients in the CHART trial. There are two distinct hypoxia inducible factors (HIFs) that control different gene response pathways and we assessed them both with endogenous markers of hypoxia, hypoxia inducible factor HIF-2 alpha (HIF-2) and carbonic anhydrase CA9, an indicator of HIF-1 alpha (HIF-1) function. Tissue from pre-RT biopsies performed in 198 of 918 patients recruited was analyzed for the immunohistochemical expression of HIF-2 and CA9. A significant association of high HIF2 and of high CA9 reactivity with poor locoregional control (P uni-directional hypothesis, that a benefit from randomization to CHART should be seen in the nonhypoxic tumors, was supported by the data (one-tailed P = .04). Expression of endogenous markers of hypoxia for the HIF-1 and HIF-2 pathway is strongly associated with radiotherapy failure. Using immunohistochemical methods it is possible to identify subgroups of HNSCC patients who are highly curable with radiotherapy, or who are excellent candidates for clinical trials on hypoxia-targeting drugs in two distinct pathways.

  8. Medical auditing of whole-breast screening ultrasonography

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Min Jung [Dept. of Radiology, Research Institute of Radiological Science, Severance Hospital, Yonsei University College of Medicine, Seoul (Korea, Republic of)

    2017-07-15

    Since breast ultrasonography (US) has been used as an adjunctive screening modality in women with dense breasts, the need has arisen to evaluate and monitor its possible harm and benefits in comparison with other screening modalities such as mammography. Recently, the fifth edition of the Breast Imaging Reporting and Data System published by the American College of Radiology has suggested auditing methods for screening breast US. However, the method proposed therein is slightly different from how diagnostic performance was calculated in previous studies on screening breast US. In this article, the background and core aspects of medical audits of breast cancer screening will be reviewed to provide an introduction to the medical auditing of screening breast US, with the goal of helping radiologists to understand and identify potential ways to improve outcomes.

  9. Medical auditing of whole-breast screening ultrasonography

    Directory of Open Access Journals (Sweden)

    Min Jung Kim

    2017-07-01

    Full Text Available Since breast ultrasonography (US has been used as an adjunctive screening modality in women with dense breasts, the need has arisen to evaluate and monitor its possible harm and benefits in comparison with other screening modalities such as mammography. Recently, the fifth edition of the Breast Imaging Reporting and Data System published by the American College of Radiology has suggested auditing methods for screening breast US. However, the method proposed therein is slightly different from how diagnostic performance was calculated in previous studies on screening breast US. In this article, the background and core aspects of medical audits of breast cancer screening will be reviewed to provide an introduction to the medical auditing of screening breast US, with the goal of helping radiologists to understand and identify potential ways to improve outcomes.

  10. Software tool for physics chart checks.

    Science.gov (United States)

    Li, H Harold; Wu, Yu; Yang, Deshan; Mutic, Sasa

    2014-01-01

    Physics chart check has long been a central quality assurance (QC) measure in radiation oncology. The purpose of this work is to describe a software tool that aims to accomplish simplification, standardization, automation, and forced functions in the process. Nationally recognized guidelines, including American College of Radiology and American Society for Radiation Oncology guidelines and technical standards, and the American Association of Physicists in Medicine Task Group reports were identified, studied, and summarized. Meanwhile, the reported events related to physics chart check service were analyzed using an event reporting and learning system. A number of shortfalls in the chart check process were identified. To address these problems, a software tool was designed and developed under Microsoft. Net in C# to hardwire as many components as possible at each stage of the process. The software consists of the following 4 independent modules: (1) chart check management; (2) pretreatment and during treatment chart check assistant; (3) posttreatment chart check assistant; and (4) quarterly peer-review management. The users were a large group of physicists in the author's radiation oncology clinic. During over 1 year of use the tool has proven very helpful in chart checking management, communication, documentation, and maintaining consistency. The software tool presented in this work aims to assist physicists at each stage of the physics chart check process. The software tool is potentially useful for any radiation oncology clinics that are either in the process of pursuing or maintaining the American College of Radiology accreditation.

  11. Robust control charts in statistical process control

    NARCIS (Netherlands)

    Nazir, H.Z.

    2014-01-01

    The presence of outliers and contaminations in the output of the process highly affects the performance of the design structures of commonly used control charts and hence makes them of less practical use. One of the solutions to deal with this problem is to use control charts which are robust

  12. New corrections for old control charts

    NARCIS (Netherlands)

    Albers, Willem/Wim; Kallenberg, W.C.M.

    2003-01-01

    When using standard control charts, typically several parameters need to be estimated. For the usual sample sizes, this is known to affect the performance of the chart. Here we present simple corrections to solve this problem. As a basis we use existing factors which are widely used for the

  13. 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, and...

  14. 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...

  15. 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.

  16. 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

  17. 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. A...

  18. 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…

  19. Robust Control Charts for Time Series Data

    NARCIS (Netherlands)

    Croux, C.; Gelper, S.; Mahieu, K.

    2010-01-01

    This article presents a control chart for time series data, based on the one-step- ahead forecast errors of the Holt-Winters forecasting method. We use robust techniques to prevent that outliers affect the estimation of the control limits of the chart. Moreover, robustness is important to maintain

  20. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach...... deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Orginality/value: Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this....

  1. 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

  2. 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.

  3. Non-Audit Services And Audit Quality: Blessing Or Curse?

    National Research Council Canada - National Science Library

    Patrick Krauss; Henning Zülch

    2013-01-01

    .... Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market...

  4. 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.

  5. DCAA Audits: Widespread Problems with Audit Quality Require Significant Reform

    Science.gov (United States)

    2009-09-01

    Chief Financial Officer COSO Committee on Sponsoring Organizations DBB Defense Business Board DCAA Defense Contract Audit Agency DCAM DCAA Contract...could improve DCAA’s effectiveness and independence, we considered DCAA’s current role and responsibilities; the framework of statutory authority for...in Accordance with GAGAS DCAA policy states29 that it follows GAGAS30 when conducting audits. These standards provide a framework for conducting

  6. Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

  7. Oversight Review: Quality Control Review of Air Force Audit Agency's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

  8. Oversight Review: Quality Control Review of Army Audit Agency's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...

  9. 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

  10. BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES

    National Research Council Canada - National Science Library

    Norman Gemmell; Marisa Ratto

    2012-01-01

    .... Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited taxpayers found to be "compliant" reduce their subsequent compliance...

  11. The art and science of chart review.

    Science.gov (United States)

    Allison, J J; Wall, T C; Spettell, C M; Calhoun, J; Fargason, C A; Kobylinski, R W; Farmer, R; Kiefe, C

    2000-03-01

    Explicit chart review was an integral part of an ongoing national cooperative project, "Using Achievable Benchmarks of Care to Improve Quality of Care for Outpatients with Depression," conducted by a large managed care organization (MCO) and an academic medical center. Many investigators overlook the complexities involved in obtaining high-quality data. Given a scarcity of advice in the quality improvement (QI) literature on how to conduct chart review, the process of chart review was examined and specific techniques for improving data quality were proposed. The abstraction tool was developed and tested in a prepilot phase; perhaps the greatest problem detected was abstractor assumption and interpretation. The need for a clear distinction between symptoms of depression or anxiety and physician diagnosis of major depression or anxiety disorder also became apparent. In designing the variables for the chart review module, four key aspects were considered: classification, format, definition, and presentation. For example, issues in format include use of free-text versus numeric variables, categoric variables, and medication variables (which can be especially challenging for abstraction projects). Quantitative measures of reliability and validity were used to improve and maintain the quality of chart review data. Measuring reliability and validity offers assistance with development of the chart review tool, continuous maintenance of data quality throughout the production phase of chart review, and final documentation of data quality. For projects that require ongoing abstraction of large numbers of clinical records, data quality may be monitored with control charts and the principles of statistical process control. The chart review module, which contained 140 variables, was built using MedQuest software, a suite of tools designed for customized data collection. The overall interrater reliability increased from 80% in the prepilot phase to greater than 96% in the final

  12. A human factors approach to observation chart design can trump health professionals' prior chart experience.

    Science.gov (United States)

    Christofidis, Melany J; Hill, Andrew; Horswill, Mark S; Watson, Marcus O

    2013-05-01

    To determine whether experienced health professionals recognise patient deterioration more accurately and efficiently using (a) novel observation charts, designed from a human factors perspective, or (b) chart designs with which they have long-term experience. Participants were 101 health professionals experienced in using either a multiple parameter track-and-trigger chart or a graphical chart with no track-and-trigger system. Participants were presented with realistic abnormal and normal patient observations recorded on six hospital observation charts of varying design quality, including the chart that participants were familiar with (or a very similar design). Across 48 trials, the participant was asked to specify if any of the vital sign observations were abnormal, or if all of the observations were normal. Participants' overall error rates (i.e., proportion of incorrect responses) and response times, the main outcome measures, were calculated for each observation chart. Participants made significantly fewer errors and responded significantly faster when using a novel user-friendly chart compared with all the other designs, including the charts that they were experienced with in a clinical setting. The findings suggest that, at least in the contexts examined, superior observation chart design appears to trump familiarity. Hence, hospitals motivated to improve the detection of patient deterioration should implement charts designed from a human factors perspective, rather than simply maintaining the status quo of reliance on clinical experience. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

  13. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

  14. 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.

  15. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  16. 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.

  17. Severe postpartum haemorrhage after vaginal delivery: a statistical process control chart to report seven years of continuous quality improvement.

    Science.gov (United States)

    Dupont, Corinne; Occelli, Pauline; Deneux-Tharaux, Catherine; Touzet, Sandrine; Duclos, Antoine; Bouvier-Colle, Marie-Hélène; Rudigoz, René-Charles; Huissoud, Cyril

    2014-07-01

    Severe postpartum haemorrhage after vaginal delivery: a statistical process control chart to report seven years of continuous quality improvement To use statistical process control charts to describe trends in the prevalence of severe postpartum haemorrhage after vaginal delivery. This assessment was performed 7 years after we initiated a continuous quality improvement programme that began with regular criteria-based audits Observational descriptive study, in a French maternity unit in the Rhône-Alpes region. Quarterly clinical audit meetings to analyse all cases of severe postpartum haemorrhage after vaginal delivery and provide feedback on quality of care with statistical process control tools. The primary outcomes were the prevalence of severe PPH after vaginal delivery and its quarterly monitoring with a control chart. The secondary outcomes included the global quality of care for women with severe postpartum haemorrhage, including the performance rate of each recommended procedure. Differences in these variables between 2005 and 2012 were tested. From 2005 to 2012, the prevalence of severe postpartum haemorrhage declined significantly, from 1.2% to 0.6% of vaginal deliveries (pprocess control charts. During this period, the prevalence of severe postpartum haemorrhage after vaginal delivery has been reduced by 50%. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  18. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

    OpenAIRE

    Aleksey F. Akhmetshin

    2014-01-01

    The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

  19. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

    Directory of Open Access Journals (Sweden)

    Aleksey F. Akhmetshin

    2014-01-01

    Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

  20. Opinion leaders vs audit and feedback to implement practice guidelines. Delivery after previous cesarean section.

    Science.gov (United States)

    Lomas, J; Enkin, M; Anderson, G M; Hannah, W J; Vayda, E; Singer, J

    1991-05-01

    A randomized controlled trial with 76 physicians in 16 community hospitals evaluated audit and feedback and local opinion leader education as methods of encouraging compliance with a guideline for the management of women with a previous cesarean section. The guideline recommended clinical actions to increase trial of labor and vaginal birth rates. Charts for all 3552 cases in the study groups were audited. After 24 months the trial of labor and vaginal birth rates in the audit and feedback group were no different from those in the control group, but rates were 46% and 85% higher, respectively, among physicians educated by an opinion leader. Duration of hospital stay was lower in the opinion leader education group than in the other two groups. The overall cesarean section rate was reduced only in the opinion leader education group. There were no adverse clinical outcomes attributable to the interventions. The use of opinion leaders improved the quality of care.

  1. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

    Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

  2. Chronic respiratory patient control by multivariate charts.

    Science.gov (United States)

    Correia, Florbela; Nêveda, Rui; Oliveira, Pedro

    2011-01-01

    This article seeks to explain how to monitor the chronic obstructive disease patient and control any complications so that timely treatment can be applied. Control charts and statistical process control (SPC) theory were used on chronic respiratory patient follow-up and control. Controlling several variables simultaneously, using univariate charts, can be misleading, more so when there are correlated variables, so multivariate and univariate control charts were studied. One-sided control charts are preferable when the aim is to detect changes in the mean solely in one direction. Thus, one-sided, univariate and multivariate charts were built, which identified previously undetected out-of-control events. The study's main limitation is its retrospective nature. However, following-up individual patients can highlight medical therapy effects. The article concludes that control charts, in particular one-sided ones, are a valuable tool for monitoring chronic respiratory patients, thus contributing to medical decision making. The article highlights control chart application to chronic respiratory patient follow-up, permitting a global view of patient evolution over time.

  3. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... greatly. Also, it takes years to see the benefit of new treatments and ways of finding cancer. ...

  4. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... NCI NCI Overview History Contributing to Cancer Research Leadership Director's Page Deputy Director's Page Previous NCI Directors ...

  5. A Standardized Arabic Reading Acuity Chart: The Balsam Alabdulkader-Leat Chart.

    Science.gov (United States)

    Alabdulkader, Balsam; Leat, Susan J

    2017-08-01

    The aim of this study was to develop and validate the first standardized Arabic continuous text near-visual-acuity chart, the Balsam Alabdulkader-Leat (BAL) chart. Three versions of the BAL chart were created from previously validated sentences. Reading acuity (RA) and reading speed in standard-length words per minute (SLWPM) were measured for three versions of the BAL chart and three English charts (MNREAD, Colenbrander, and Radner) for 86 bilingual adults with normal vision aged 15 to 59 years. The RA and SLWPM were compared using analysis of variance. To analyze agreement between the charts, Bland-Altman plots were used. Normal visual acuity (0.00 logMAR [log minimum angle of resolution]) was calibrated for the BAL chart with linear regression analysis. Average RAs for BAL1, BAL2, and BAL3 were 0.62, 0.64 and 0.65 log-point print, respectively, which were statistically significantly different (repeated-measures analysis of variance, P charts were 0.054 (between 1 and 2), 0.061 (between 2 and 3), and 0.059 (between 1 and 3). Linear regression between the average RA for the BAL chart and the MNREAD and Radner charts showed that 0.7 log-point size at 40 cm is equivalent to 0.00 logMAR, and the new BAL chart was labeled accordingly. Mean SLWPM for the BAL charts was 201, 195, and 195 SLWPM, respectively, and for the Colenbrander, MNREAD, and Radner charts was 146, 171, and 146, respectively. The coefficients of agreement for log-SLWPM between BAL1 and BAL2, BAL2 and BAL3, and BAL1 and BAL3 were 0.063, 0.064, and 0.057 log-SLWPM, respectively. The BAL chart showed high interchart agreement. It is recommended for accurate near performance measures in Arabic for both research and clinical settings.

  6. Risk of tuberculosis transmission in dentistry. Results of a retrospective chart review.

    Science.gov (United States)

    Murphy, D C; Younai, F S

    1997-08-01

    This pilot project was conducted for the purpose of performing a retrospective chart review on selected clients and using the results for evaluating purified protein derivative (PPD) conversion rates among the student population. The occupational risk of exposure to active tuberculosis was assessed in a large dental educational setting. Charts of clients seen in the College's Oral Medicine Clinic, referred out for health care consultation for one of several reasons potentially associated with active tuberculosis disease over a 1 year period, were reviewed. Data sources included the medical consultation log and the tuberculosis log, which were maintained by faculty in the Oral Medicine Clinic. Ninety-six clients met the authors' criteria. However, compiling data was severely hampered for two reasons: missing charts (19 of 96, or 19.8%) and non-returning clients (55, or 57%). Four clients with potentially active cases of tuberculosis were identified. Follow up revealed, however, that none of these four clients was contagious when seen at the Dental Center. The protocol and definition recommended by the Centers for Disease Control and Prevention 1994 Guidelines, and the results of PPD screening and chart audit conducted by the authors, suggest that the employees and students of the College of Dentistry are at low risk for workplace exposure to active tuberculosis.

  7. 21 CFR 886.1150 - Visual acuity chart.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Visual acuity chart. 886.1150 Section 886.1150...) MEDICAL DEVICES OPHTHALMIC DEVICES Diagnostic Devices § 886.1150 Visual acuity chart. (a) Identification. A visual acuity chart is a device that is a chart, such as a Snellen chart with block letters or...

  8. Towards an integration of affiliated companies energy audit process system at P.T Astra International

    Science.gov (United States)

    Telaga, Abdi Suryadinata; Hartanto, Indra Dwi; Audina, Debby Rizky; Prabowo, Fransiscus Dimas

    2017-06-01

    Environmental awareness, stringent regulation and soaring energy costs, together make energy efficiency as an important pillar for every company. Particularly, in 2020, the ministry of energy and mineral resources of Indonesia has set a target to reduce carbon emission by 26%. For that reason, companies in Indonesia have to comply with the emission target. However, there is trade-off between company's productivity and carbon emission. Therefore, the companies' productivity must be weighed against the environmental effect such as carbon emission. Nowadays, distinguish excessive energy in a company is still challenging. The company rarely has skilled person that capable to audit energy consumed in the company. Auditing energy consumption in a company is a lengthy and time consuming process. As PT Astra International (AI) have 220 affiliated companies (AFFCOs). Occasionally, direct visit to audit energy consumption in AFFCOs is inevitable. However, capability to conduct on-site energy audit was limited by the availability of PT AI energy auditors. For that reason, PT AI has developed a set of audit energy tools or Astra green energy (AGEn) tools to aid the AFFCOs auditor to be able to audit energy in their own company. Fishbone chart was developed as an analysis tool to gather root cause of audit energy problem. Following the analysis results, PT AI made an improvement by developing an AGEn web-based system. The system has capability to help AFFCOs to conduct energy audit on-site. The system was developed using prototyping methodology, object-oriented system analysis and design (OOSAD), and three-tier architecture. The implementation of system used ASP.NET, Microsoft SQL Server 2012 database, and web server IIS 8.

  9. 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.

  10. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joi...... audit system was replaced by a voluntary joint audit system for listed companies. We find no evidence that audit quality differs between single and joint audits irrespective of the joint audit combinations....... audit will reduce the overall quality and adding a firm with similar technological efficiency will only provide the same audit quality as single audits. This paper is the first to provide empirical evidence to the predictions. We exploit a unique natural experiment in Denmark in which a mandatory joint...

  12. Flood tracking chart, Amite River Basin, Louisiana

    Science.gov (United States)

    Callender, Lawrence E.; McCallum, Brian E.; Brazelton, Sebastian R.; Anderson, Mary L.; Ensminger, Paul A.

    1998-01-01

    The Amite River Basin flood tracking chart is designed to assist emergency response officials and the local public in making informed decisions about the safety of life and property during floods along the Amite and Comite Rivers and Bayou Manchac in southeastern Louisiana. This chart is similar in concept to the charts used to track hurricanes; the user can record the latest river stage information at selected gaging stations and the latest flood crest predictions. The latest stage data can be compared to historical flood peaks as well as to the slab or pier elevation of a threatened property. The chart also discusses how to acquire the latest river stage data from the Internet and a recorded voice message.

  13. 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...

  14. Automating the initial physics chart checking process

    National Research Council Canada - National Science Library

    Furhang, Eli E; Dolan, James; Sillanpaa, Jussi K; Harrison, Louis B

    2009-01-01

    The initial physics chart check, an essential quality assurance process, verifies that the physician intent is properly expressed in the treatment plan, the treatment plan is reasonable, and the Record and Verify (RV...

  15. 77 FR 13683 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2012-03-07

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal...-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum (ACF) to discuss... Charting Forum. BILLING CODE M ...

  16. Performance audit in the Botswana public service and arising ...

    African Journals Online (AJOL)

    mpho ngoepe

    INTOSAI) Code of Ethics and Auditing Standards (2001), performance auditing is an audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities. Larsson (2004) asserts that the ...

  17. 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.

  18. Why traditional statistical process control charts for attribute data should be viewed alongside an xmr-chart.

    Science.gov (United States)

    Mohammed, Mohammed A; Worthington, Peter

    2013-03-01

    The use of statistical process control (SPC) charts in healthcare is increasing. The general advice when plotting SPC charts is to begin by selecting the right chart. This advice, in the case of attribute data, may be limiting our insights into the underlying process and consequently be potentially misleading. Given the general lack of awareness that additional insights may be obtained by using more than one SPC chart, there is a need to review this issue and make some recommendations. Under purely common cause variation the control limits on the xmr-chart and traditional attribute charts (eg, p-chart, c-chart, u-chart) will be in close agreement, indicating that the observed variation (xmr-chart) is consistent with the underlying Binomial model (p-chart) or Poisson model (c-chart, u-chart). However, when there is a material difference between the limits from the xmr-chart and the attribute chart then this also constitutes a signal of an underlying systematic special cause of variation. We use one simulation and two case studies to demonstrate these ideas and show the utility of plotting the SPC chart for attribute data alongside an xmr-chart. We conclude that the combined use of attribute charts and xmr-charts, which requires little additional effort, is a useful strategy because it is less likely to mislead us and more likely to give us the insight to do the right thing.

  19. Audit Internal Universitas X: Suatu Refleksi

    Directory of Open Access Journals (Sweden)

    David Adechandra Ashedica Pesudo

    2017-04-01

      Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009 dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.

  20. 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.

  1. 29 CFR 99.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits...

  2. An audit of the results of a triplet metronomic chemotherapy regimen incorporating a tyrosine kinase inhibitor in recurrent/metastatic head and neck cancers patients

    Directory of Open Access Journals (Sweden)

    Vijay M Patil

    2016-01-01

    Full Text Available Background: Addition of erlotinib to metronomic chemotherapy (MCT may lead to further improvement in progression-free survival (PFS and overall survival in head and neck cancers. The aim of this study was to study the PFS with MCT + erlotinib combination in our setting. Methods: A single-arm prospective observational study conducted at Malabar Cancer Center. Patients warranting palliative chemotherapy for head and neck cancers, having adequate organ function, not-affording cetuximab and not willing for intravenous chemotherapy were included in this study. Oral methotrexate (15 mg/m 2 /week, oral celecoxib (200 mg twice daily, and erlotinib (150 mg once daily were administered till the progression of the disease or till intolerable side-effects. Patients underwent toxicity (CTCAE version 4.02 and response (RECIST version 1.1 assessment every 30 days. Statistical analysis was performed using SPSS version 16 (IBM, New York, USA. Descriptive statistics and Kaplan-Meier analysis have been performed. Results: A total of 15 patients received MCT. The median age of these patients was 65 years (range: 48-80. The Eastern Cooperative Oncology Group Performance Status was 0-1 in seven patients (46.7%, while it was 2 in eight patients (53.3%. The primary sites of tumor were predominantly oral cavity, 11 (73.4%. Prior to MCT, treatment with palliative radiation therapy was given in 11 patients and curative treatment in two patients. The best response post-MCT was complete remission in two patients, partial remission in seven patients, stable disease in four patients, and progressive disease in two patients. The median estimated PFS was 148 days (95% confidence interval 95.47-200.52 days. For a median follow-up of 181 days, there were only three deaths. Grade 3-4 toxicity was seen in six patients (40%. Dose reduction was required in four patients (26.7%. Conclusion: The addition of erlotinib to an MCT schedule of methotrexate and celecoxib resulted in a

  3. 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

  4. QUALITY CONTROL ACTIVITIES OF AUDIT ORGANIZATIONS: RELATIV ANALYSIS OF FEDERAL STANDARDS ON AUDITING (FSAD) AND INTERNATIONAL STANDARDS ON AUDITING (ISA)

    OpenAIRE

    Kucherenko S. A.; Krivichev D. A.

    2014-01-01

    The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards

  5. 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.

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

    Science.gov (United States)

    Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H F; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi

    2015-01-01

    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. 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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

    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 frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided.

  9. AUDIT MARKET CONCENTRATION - EVIDENCE FROM CROATIA

    National Research Council Canada - National Science Library

    Sanja Sever Malis; Mateja Brozovic

    2015-01-01

      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...

  10. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.

  11. 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)...

  12. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  13. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

  14. A clinical audit of the number of vaginal examinations in labor: a NOVEL idea.

    Science.gov (United States)

    Borders, Noelle; Lawton, Robyn; Martin, Shannon R

    2012-01-01

    Clinical practice audits present an opportunity for providers to examine and reflect on their practice. Vaginal examinations are an integral part of intrapartum care but can be uncomfortable for women and can increase the risk of chorioamnionitis. Thus, vaginal examinations should be performed thoughtfully and for necessary reasons. A busy midwifery service at a large academic center underwent an audit of the number of vaginal examinations performed in labor for 205 women admitted in spontaneous labor or with spontaneous rupture of membranes. The retrospective chart audit was performed by research midwives who queried 2 electronic medical record databases, 1 for provider progress notes and 1 for nursing notes. On average, a woman underwent 4 vaginal examinations during labor, a rate greater than the World Health Organization recommendation of 1 examination every 4 hours during the first stage. The rate of presumed chorioamnionitis in this group of healthy, low-risk women was 6%, and women with this diagnosis averaged 7 vaginal examinations. After presentation and discussion of the audit findings, the midwives expressed appreciation for the opportunity to explore such a fundamental element of clinical practice and a heightened awareness of the importance of performing and documenting vaginal examinations. Audits of a similar nature in other midwifery practices are needed, as are studies exploring rates and possible modifiable causes of chorioamnionitis in low-risk women. © 2012 by the American College of Nurse-Midwives.

  15. Cancer CARtography: charting out a new approach to cancer immunotherapy.

    Science.gov (United States)

    Patel, Jaina M; Dale, Gordon A; Vartabedian, Vincent F; Dey, Paulami; Selvaraj, Periasamy

    2014-01-01

    Evaluation of: Davila ML, Riviere I, Wang X et al. Efficacy and toxicity management of 19-28z CAR T cell therapy in B cell acute lymphoblastic leukemia. Sci. Transl. Med. 6(224), 224ra25 (2014). Recently, chimeric antigen receptor (CAR) T-cell immunotherapy has entered clinical trials in patients with relapsed or refractory B-cell acute lymphoblastic leukemia. 19-28z CAR T cells express a fusion protein comprised of an anti-CD19 mAb fused with CD28 costimulatory and CD3-zeta-chain signaling domains. The current paper demonstrates that administration of 19-28z CAR T cells in patients with relapsed or refractory B-ALL in a Phase I clinical trial has led to 88% of patients undergoing complete remission. Despite the benefits, CAR T-cell therapy is associated with cytokine release syndrome toxicities. The authors demonstrated criteria to diagnose severe cytokine release syndrome (sCRS) and treated sCRS with either high-dose steroids or with tocilizumab, an IL-6 receptor-specific mAb. Although both alleviated sCRS, steroid treatment negated the beneficial effects of CAR T-cell therapy, whereas tocilizumab did not. Taken together, CAR T-cell immunotherapy can be used as a safe and effective approach against tumors with known tumor-associated antigens.

  16. 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.

  17. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

    Full Text Available In the new global economy, ownership has become a central issue for organizational performance. Ownership strategy is where corporate governance meets strategic management. Highlighting a knowledge gap in the field of corporate governance, the author is asking the central research question: “how to develop an ownership strategy?” The main purpose of this paper is to answer this original question and develop a better understanding about ownership strategies. Theoretically there is evidence to indicate that there is a link between strategic audit and ownership strategy. Analyzing firm cases from Estonia allows concluding that the strategic audit is useful for developing systemically ownership strategies, which in turn could be a realistic alternative for complete contracts. The use of strategic audits gives the business owner an opportunity to analyze his own actions and behavior, learning, managing knowledge, and finally clearly expressing his will in the form of an ownership strategy.

  18. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

    Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

  19. Financial audit services quality: analysis and evaluation

    OpenAIRE

    Vaicekauskas, Darius

    2015-01-01

    The object of the doctoral dissertation is financial audit service quality (further – audit service quality). The aim of the doctoral dissertation is to conceptualize audit service quality and based on the conceptual model to analyse and evaluate audit service quality in Lithuania while providing recommendations for quality improvements. The aim is achieved while applying following research methods: analysis of scientific literature, content analysis, questionnaire survey, expert judgement. ...

  20. Final Draft of RACER Audit

    Energy Technology Data Exchange (ETDEWEB)

    Paige, Karen Schultz [Los Alamos National Laboratory; Gomez, Penelope E. [Los Alamos National Laboratory

    2011-01-01

    This document describes the approach Waste and Environmental Services - Environmental Data and Analysis plans to take to resolve the issues presented in a recent audit of the WES-EDA Environmental Database relative to the RACER database. A majority of the issues discovered in the audit will be resolved in May 2011 when the WES-EDA Environmental Database, along with other LANL databases, are integrated and moved to a new vendor providing an Environmental Information Management (EIM) system that allows reporting capabilities for all users directly from the database. The EIM system will reside in a publicly accessible LANL cloud-based software system. When this transition occurs, the data quality, completeness, and access will change significantly. In the remainder of this document, this new structure will be referred to as the LANL Cloud System In general, our plan is to address the issues brought up in this audit in three ways: (1) Data quality issues such as units and detection status, which impinge upon data usability, will be resolved as soon possible so that data quality is maintained. (2) Issues requiring data cleanup, such as look up tables, legacy data, locations, codes, and significant data discrepancies, will be addressed as resources permit. (3) Issues associated with data feed problems will be eliminated by the LANL Cloud System, because there will be no data feed. As discussed in the paragraph above, in the future the data will reside in a publicly accessible system. Note that report writers may choose to convert, adapt, or simplify the information they receive officially through our data base, thereby introducing data discrepancies between the data base and the public report. It is not always possible to incorporate and/or correct these errors when they occur. Issues in the audit will be discussed in the order in which they are presented in the audit report. Clarifications will also be noted as the audit report was a draft document, at the time of this

  1. 20 CFR 632.33 - Audits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 632.33 Section 632.33 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit...

  2. 20 CFR 656.20 - Audit procedures.

    Science.gov (United States)

    2010-04-01

    ... FOR PERMANENT EMPLOYMENT OF ALIENS IN THE UNITED STATES Labor Certification Process § 656.20 Audit procedures. (a) Review of the labor certification application may lead to an audit of the application... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit procedures. 656.20 Section 656.20...

  3. Evaluation of Videotaped and Live Theatre Auditions.

    Science.gov (United States)

    Ward, William C.

    Theatre auditions by 24 semifinalists in the 1980 Scholars in the Arts program were evaluated under two conditions. Four judges ranked the live auditions, while five evaluated videotapes of the same performance of the high school seniors. The auditions were videotaped in black and white. A single camera was used, fixed at an intermediate distance…

  4. 20 CFR 416.1027 - Audits.

    Science.gov (United States)

    2010-04-01

    ... performed by the State—(1) Generally. Audits of account and records pertaining to the administration of the... audit performed is not satisfactory for disability program purposes, the books of account and records in... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Audits. 416.1027 Section 416.1027 Employees...

  5. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

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

  6. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

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

    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

  7. Understanding contract audits : An experimental approach

    NARCIS (Netherlands)

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

    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

  8. Public open space desktop auditing tool

    DEFF Research Database (Denmark)

    Mygind, Lærke; Bentsen, Peter; Badland, Hannah

    2016-01-01

    Features of public open space (POS) have traditionally been described using on-site direct observation, but recently, low-cost and time-efficient remote desktop auditing tools have been developed. We adapted an existing, validated desktop auditing tool (the Public Open Space Desktop Auditing Tool...

  9. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

    Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.

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

    OpenAIRE

    Pizzini, Mina; Lin, Shu; Ziegenfuss, Douglas

    2012-01-01

    Approved for public release; distribution is unlimited This study investigates whether measures of internal audit function (IAF) quality and the IAF's contribution to the financial statement audit affect audit delay. We conduct empirical tests using 292 observations from 216 firms that responded to the Institute of Internal Auditor' Global Auditing Information Network survey. Results indicate that audit delay is decreasing in IAF quality, and that this decrease is primarily driven by the...

  11. Transmission Line Adapted Analytical Power Charts Solution

    Science.gov (United States)

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

    2017-08-01

    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.

  12. Growth charts don't cure malnutrition.

    Science.gov (United States)

    Pyle, D F

    1986-01-01

    Growth chart monitoring developed as a technique designed to decrease infant and child morbidty. In order for similar techniques to reach those who need them most, special emphasis must be placed on the question of how services and information will be delivered. This problem of implementation, often neglected by primary health planners, becomes the linchpin of success or failure when small-scale projects with limited coverage are scaled up to large regional or national programs. Supervision is most often the weakest aspect of growth monitoring programs. This frequently results in improper use of the growth charts and insufficient attention to follow-up of the children at risk. Large scale schemes employing monitoring techniques have tended to spend an inordinate amount of time considering mechanics and technical questions at the expense of analyzing results. Thus, the time consumed by the weighing and the charting is so considerable that little time or energy remains to do what is really important, that is, to analyze individual charts and provide services to those whose growth is faltering. Until the focus shifts away from the numbers of children weighted to the follow-up activities undertaken, programs utilizing growth charts will continue to have limited results. Also, in order to make a successful leap from small-scale project to improved national health, careful planning is necessary when applying any health intervention.

  13. Automating the initial physics chart checking process.

    Science.gov (United States)

    Furhang, Eli E; Dolan, James; Sillanpaa, Jussi K; Harrison, Louis B

    2009-02-11

    The initial physics chart check, an essential quality assurance process, verifies that the physician intent is properly expressed in the treatment plan, the treatment plan is reasonable, and the Record and Verify (RV) system properly captures the plan parameters. In this work the process was automated by characterizing the initial physics chart check as a universal set of steps, compartmentalized into intra-plan and inter-plan reviews. The intra-plan review confirms the diagnosis-prescription-plan correlation, and verifies transfer accuracy of the signed treatment plan parameters into the RV system. The inter-plan review tabulates all RV parameters for similar cases, and highlights outliers. The tabulation of RV parameters for similar cases enables a summation of experience across staff members, and facilitates a comparison using the Statistical Process Control (SPC) formalism. A summary sheet, added to each reviewed chart, automatically documents deviations noted during the review process. Forty-five patient charts were analyzed using the software. The length of time for the entire initial chart-checking process was reduced from about an hour to a few minutes. The code developed in this work allows the user to consider the big picture, trusting the software to track details.

  14. Audit: Auditing Service in the Department of the Army

    National Research Council Canada - National Science Library

    Sullivan, Gordon

    1991-01-01

    .... AR 36-7 was issued 20 June 1985 (para 7d). Adds U.S. Army Criminal Investigation Command, DOD Inspector General and the General Accounting Office to the section on coordination of audit programs and schedules (para 8a...

  15. Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...

    African Journals Online (AJOL)

    user

    down of the century in the west (Enron, WorldCom). The incident raised significant criticism .... paid for annual audits and reviews of financial statements for the most recent fiscal year. Chersan et al. (2012) also ..... (2011),suggested Management deficiency can attract fraud and errors in management and operations leading ...

  16. Audit firm rotation, audit firm tenure and earnings conservatism

    NARCIS (Netherlands)

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  17. Audit of orthopaedic audits in an english teaching hospital: are we closing the loop?

    Science.gov (United States)

    Iqbal, H J; Pidikiti, P

    2010-06-11

    Clinical audit is an important tool to improve patient care and outcomes in health service. A significant proportion of time and economic resources are spent on activities related to clinical audit. Completion of audit cycle is essential to confirm the improvements in healthcare delivery. We aimed this study to evaluate audits carried out within trauma and orthopaedic unit of a teaching hospital over the last 4 years, and establish the proportions which were re-audited as per recommendations. Data was collected from records of the clinical audit department. All orthopaedic audit projects from 2005 to 2009 were included in this study. The projects were divided in to local, regional and national audits. Data regarding audit lead clinicians, completion and presentation of projects, recommendations and re-audits was recorded. Out of 61 audits commenced during last four years, 19.7% (12) were abandoned, 72.1% (44) were presented and 8.2 % (5) were still ongoing. The audit cycle was completed in only 29% (13) projects. Change of junior doctors every 4~6 months is related to fewer re-audits. Active involvement by supervising consultant, reallocation of the project after one trainee has finished, and full support of audit department may increase the ratio of completion of audit cycles, thereby improving the patient care.

  18. 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.

  19. APPLICATION OF U-CHART AND C-CHART IN TECHNOLOGICAL PROCESS OF PRIMARY WOOD PROCESSING

    Directory of Open Access Journals (Sweden)

    Damjan Stanojević

    2014-01-01

    Full Text Available Control charts are statistical methods of quality control. Basically it is a graph where the abscissa represents the order of control, and the ordinate is marked with parameter values, which are controled by samples over a certain size. Using charts determine varying quality and also related the stability and capacity of the production process in relation to the established control limits. Dr. Schuchardt, which can be regarded as the creator of control charts, says that their mission: to maintain the production process in a state of control, to lead the production process into a state of control, to show that the state of control has been achieved. According to Dr. Schuchardt „for a phenomenon is said to be controlled if based on current data we can predict, at least within certain limits, how the phenomenon will change in the future. Here, under certain prediction within limits means that we can determine, at least approximately, the probability that the phenomenon is found within the given limits“. Control charts for attribute quality characteristics are: p- control chart, m- control chart, u- control chart, c- control chart.

  20. [Comparing quality measurements Part 2: control charts].

    Science.gov (United States)

    Kottner, Jan; Hauss, Armin

    2013-04-01

    Comparative quality measurements and evaluations in nursing play significant roles. Quality measures are affected by systematic and random error. Statistical Process Control (SPC) offers a method to take random variation adequately into account. In this article, control charts are introduced. Those are graphical displays to show quality measures over time. Attribute variables can be displayed by p-, u- and c-control charts. Special cause variations within the processes can be detected by rules. If signs for special cause variations are absent, the process in considered being in statistical control showing common cause variation. A deviation of one data point greater than three standard deviations from the arithmetic mean is considered the strongest signal for non random variation within the process. Within quality improvement contexts control charts outperform traditional comparisons of means and spreads.

  1. Individuals charts and additional tests for changes in spread

    NARCIS (Netherlands)

    Trip, A.; Wieringa, J.E.

    A number of authors have indicated that it is not a good idea to use the moving range chart (MR-chart) with all individuals chart to detect shifts in the spread. However, the combination of these charts is still used in practice and even presented as 'best practice' in some cases. In addition, some

  2. 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

  3. Hospital variation and the impact of postoperative complications on the use of perioperative chemo(radio)therapy in resectable gastric cancer. Results from the Dutch Upper GI Cancer Audit

    NARCIS (Netherlands)

    Schouwenburg, M. G.; Busweiler, L. A. D.; Beck, N.; Henneman, D.; Amodio, S.; van Berge Henegouwen, M. I.; Cats, A.; van Hillegersberg, R.; van Sandick, J. W.; Wijnhoven, B. P. L.; Wouters, M. W. J.; Nieuwenhuijzen, G. A. P.

    2018-01-01

    Dutch national guidelines on the diagnosis and treatment of gastric cancer recommend the use of perioperative chemotherapy in patients with resectable gastric cancer. However, adjuvant chemotherapy is often not administered. The aim of this study was to evaluate hospital variation on the probability

  4. Audit strategy for temporary parental benefit

    OpenAIRE

    Appelgren, Leif H.

    2012-01-01

    The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types of audit strategies are used in this study. One is to adapt the audit intensity to the propensity for errors and fraud in different segments of the group studied. The other type of audit strategy is based on adaptation o...

  5. Overview of the Consortium of Hospitals Advancing Research on Tobacco (CHART).

    Science.gov (United States)

    Riley, William T; Stevens, Victor J; Zhu, Shu-Hong; Morgan, Glen; Grossman, Debra

    2012-08-01

    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. 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. 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.

  6. Developing a Logarithmic Chinese Reading Acuity Chart.

    Science.gov (United States)

    Han, Qi-Ming; Cong, Lin-Juan; Yu, Cong; Liu, Lei

    2017-06-01

    An individual's reading ability cannot be reliably predicted from his/her letter acuity, contrast sensitivity, and visual field extent. We developed a set of Chinese reading acuity charts (C-READ) to assess the reading ability of Chinese readers, based on the collective wisdom of previously published reading acuity charts, especially the MNRead and the Radner Reading Charts. The C-READ consists of three charts. Each consists sixteen 12-character simplified Chinese sentences crafted from first- to third-grade textbooks. One hundred eighteen native Chinese-speaking college students (aged 22.1 ± 2.1 years) with normal or corrected to normal near vision (-0.26 ± 0.05 logMAR) were included in the study to develop the C-READ charts, to test the homogeneity of the three charts, and to validate the C-READ against the text paragraphs from the International Reading Speed Texts (IReST) with corrected and uncorrected near vision. The reading acuity, critical print size, and maximum reading speed for young normal native Chinese-speaking readers were 0.16 ± 0.05 logMAR, 0.24 ± 0.06 logMAR, and 273.44 ± 34.37 characters per minute (mean ± SD), respectively. The reliability test revealed no significant differences among the three C-READ charts and no significant test order effect in the three reading parameters. Regression analyses showed that the IReST reading speed could be reliably predicted by the C-READ maximum reading speed under the corrected near-vision condition (adjusted R = 0.72) and by C-READ maximum reading speed and critical print size under the uncorrected near-vision condition (adjusted R = 0.69). The three C-READ charts are very comparable to each other, and there is no significant order effect. Reading test results can accurately predict continuous text reading performance quantified by the IReST reading speed over a wide range of refractive errors. The C-READ is a reliable and valid clinical instrument for quantifying reading performance in simplified

  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. AUDIT – SOURCES AND INSTITUTIONALISM

    Directory of Open Access Journals (Sweden)

    Evgeniy Stoyanov

    2014-06-01

    Full Text Available This monograph is engaged in one of the main problem areas in search of theory and practice of accountability and sound financial management at the beginning of the XXI century is the realization of effective audit. The generally described processes of development of the problem area, which highlight the problems of modern auditing, resemble the basis for the actuality of the topic of the monograph. In narrow terms it was justified by the need for inclusion of Bulgarian research and practice into the leading trends in the development of accounting and auditing. Amid the achievements of Bulgarian researchers in the fields of control theory, in particular the the theoretical of financial control and audit as reflected in the works of At. Atanasov, M. Dineff, O. Simeonov, B. Slavkov, L. Hristova, D. Petrova, I. Tomov, D. Ivanov, V. Bozhkov, Ant. Svrakov and others, this monograph is an attempt in analysing the significant changes occurring in the financial control in general, and particular in recent years, particularly in the field of administrative development and primarily in institutional improvement.

  9. 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.

  10. Elementary School Choirs and Auditions.

    Science.gov (United States)

    Haworth, Janice L.

    1992-01-01

    Contends that the question of whether to audition students for participation in elementary choirs is a difficult decision. Discusses the advantage and disadvantages of each choice. Concludes that the decision must be made according to educational objectives and the rationale for establishing the choir. (CFR)

  11. Internet Audit project scant netwerklekken

    NARCIS (Netherlands)

    Luiijf, H.A.M.

    1999-01-01

    Beveiliging op internet verbetert met de dag. Toch zijn veel systemen niet zo goed beveiligd als men zou denken. Een internationaal onderzoeksteam was benieuwd naar de mate van beveiliging van systemen op lnternet. De groep ontwikkelde de Bulk Auditing Security Scanner om in een kort tijdsbestek

  12. Cerebral aneurysms – an audit

    African Journals Online (AJOL)

    Enrique

    Abstract. We performed an audit to determine the profile of cerebral aneurysms at the Universitas Hospital Bloem- fontein, the only government hospital with a vascular suite in the Free State and Northern Cape area. Two hun- dred and twenty-three government patients, diagnosed with cerebral aneurysms during the period.

  13. Energy Audits. Energy Technology Series.

    Science.gov (United States)

    Center for Occupational Research and Development, Inc., Waco, TX.

    This course in energy audits is one of 16 courses in the Energy Technology Series developed for an Energy Conservation-and-Use Technology curriculum. Intended for use in two-year postsecondary technical institutions to prepare technicians for employment, the courses are also useful in industry for updating employees in company-sponsored training…

  14. 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.

  15. Results of a Surgical Audit

    African Journals Online (AJOL)

    ABSTRACT. An audit is a useful means of examining improvements in the art and science of clinical practice. We applied this to surgery to determine improved outcomes of fracture treatment by early operative reduction. This was carried out at the University of Ilorin Teaching Hospital,. Ilorin, Nigeria, by comparing two years, ...

  16. 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…

  17. Internal Audit Charter, Mar2017

    International Development Research Centre (IDRC) Digital Library (Canada)

    Jessica Perkins

    c) The financial, human and physical resources of the corporation are managed economically and efficiently and the operations are carried out effectively. IDRC's Board of Governors approves the Internal Audit Charter which outlines the purpose, authority and responsibility of the function. The Board of Governors, through ...

  18. 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.

  19. Cost comparisons of modified X̅ chart for autocorrelated observations

    OpenAIRE

    Prajapati D. R.

    2016-01-01

    This paper presents the economic design of modified X̅ chart for autocorrelated data and comparison with the economic design of Shewhart’s X̅ chart. An attempt has been made to counter autocorrelation by designing the modified X̅ chart; as the cost of operating a process control system is an important element in the economic design of control charts. The economic designs of both modified and Shewhart X̅ charts for autocorrelated observations...

  20. Process capability index-based control chart for variables

    OpenAIRE

    Adeoti, Olatunde Adebayo; Olaomi, John Olutunji

    2017-01-01

    This paper proposes a process capability index-based control chart for variables using the Downton estimator with a specified Cp value. The proposed chart is able to address the issue of control and capability simultaneously. We also provide a control chart constant to construct the process capability index-based control chart. A numerical example is presented to demonstrate the application of the proposed chart, and the effect of non-normality is discussed. The result shows that the proposed...

  1. Simulation on Control Chart in Monitoring the Multivariate Process Variability

    OpenAIRE

    Sunusi, Nurtiti

    2017-01-01

    - Abstract. Control chart used to monitor shifts in the process mean and variability for multivariate data. This paper aims to monitor process variability through chart. Process variability observed by used the determinant of the sample covariance matrix, which is called . The result of this paper show that the improved chart is more sensitive to shifts in the process variability. The standard chart has a bigger ARL than the improved chart by simulation.

  2. Benchmarking the production of audit services: an efficiency frontier approach

    OpenAIRE

    Schelleman, C.C.M.; Maijoor, S.J.

    2000-01-01

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

  3. ICAO Aeronautical chart production: aerodrome obstruction charts from small–format aerial digital imagery

    Directory of Open Access Journals (Sweden)

    Jorge Padro Molina

    2012-11-01

    Full Text Available Aeronautical charts and aerodrome obstruction charts, provide information about obstacles around the airport, so pilots and air traffic controllers can comply with the procedures and limitations of its utilization. Safety in aviation demands updated and precise aeronautical charts production, adopting the standards of the International Civil Aviation Organization (ICAO. In this paper the methodology employed to generate obstruction charts for five airports in Mexico, using aerial digital imagery obtained with small–format cameras, is described. Through two aerial surveys on each airport, from 10 000 and 5 000 feet above ground level, two orthomosaics were generated covering the airport influence area, the runway, and the obstacle limitation surfaces: approach/Take–off climb, transitional, inner horizontal, and conical. Using stereopair photointerpretation most of the obstacles were identified, and by means of the orthomosaics; aerodrome charts, and aerodrome obstruction charts types A, B and C, were generated. Using satellite geodetic receivers, 18 points were surveyed on each runway in order to obtain its dimensions, and to establish ground control points for mosaics generation. Throughout detailed field work, height and location of the obstacles were verified, and finally, after several reviewing processes by aeronautical authorities, generation of ICAO charts was concluded when all airport maps were integrated in a Geographical Information System.

  4. Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's "Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies"

    National Research Council Canada - National Science Library

    1992-01-01

    The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...

  5. ICS International Chronostratigraphic Chart 2015/01

    NARCIS (Netherlands)

    Cohen, K.M.|info:eu-repo/dai/nl/185633374; Finney, S.C.; Gibbard, P.L.

    Units of all ranks are in the process of being defined by Global Boundary Stratotype Section and Points (GSSP) for their lower boundaries, including those of the Archean and Proterozoic, long defined by Global Standard Stratigraphic Ages (GSSA). Charts and detailed information on ratified GSSPs are

  6. ICS International Chronostratigraphic Chart 2016/04

    NARCIS (Netherlands)

    Cohen, K.M.|info:eu-repo/dai/nl/185633374; Finney, S.C.; Gibbard, P.L.

    Units of all ranks are in the process of being defined by Global Boundary Stratotype Section and Points (GSSP) for their lowerboundaries, including those of the Archean and Proterozoic, long defined by Global Standard Stratigraphic Ages (GSSA). Charts and detailed information on ratified GSSPs are

  7. 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.

  8. Body Mass Index (BMI) Charts (For Parents)

    Science.gov (United States)

    ... September 2015 More on this topic for: Parents Kids Teens Overweight and Obesity Growth Charts What Is a Growth Disorder? Your Child's Weight What Is a BMI Report Card? Your Child's ... the Right Weight for Me? Be a Fit Kid Body Mass Index (BMI) I'm Not Fat. ...

  9. 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

  10. 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.

  11. 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.

  12. Internal audit risk management in metropolitan municipalities

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-07-01

    Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant

  13. 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.]. Copyright 2016, SLACK Incorporated.

  14. 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.

  15. 29 CFR 96.53 - Audit resolution generally.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit resolution generally. 96.53 Section 96.53 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.53 Audit resolution generally. The DOL official(s) responsible for audit resolution shall...

  16. 29 CFR 99.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program...

  17. 29 CFR 99.500 - Scope of audit.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Scope of audit. 99.500 Section 99.500 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope of audit. (a) General. The audit shall be conducted in accordance with GAGAS. The audit shall cover...

  18. 14 CFR 158.67 - Recordkeeping and auditing: Public agency.

    Science.gov (United States)

    2010-01-01

    ... collected, held or used, each public agency shall provide for an audit of its PFC account. The audit shall... audit may be— (1) Performed specifically for the PFC account; or (2) Conducted as part of an audit under... TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158...

  19. The benefit of introducing audit software into curricula for computer ...

    African Journals Online (AJOL)

    The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research ...

  20. Senior Audit and Risk Management Officer | CRDI - Centre de ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit Engagement Assists the Chief Audit Executive (CAE) to communicate and launch the audit with management; Learns about the audit entity to ensure it is well understood and that its risks have been comprehensively assessed; Formulates ...

  1. 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.

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

    DEFF Research Database (Denmark)

    Spliid, Henrik

    2010-01-01

    weighted moving average (EWMA) control chart intended for surveillance of the probability of failure, p, is described. The chart is based on counting the number of non-failures produced between failures in combination with a variance-stabilizing transformation. The distribution function...... 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...

  3. Process capability index-based control chart for variables

    Directory of Open Access Journals (Sweden)

    Adeoti, Olatunde Adebayo

    2017-08-01

    Full Text Available This paper proposes a process capability index-based control chart for variables using the Downton estimator with a specified Cp value. The proposed chart is able to address the issue of control and capability simultaneously. We also provide a control chart constant to construct the process capability index-based control chart. A numerical example is presented to demonstrate the application of the proposed chart, and the effect of non-normality is discussed. The result shows that the proposed control chart performs better in monitoring and assessing processes, and eliminates the usual two-stage procedure reflected in the literature.

  4. [Ophthalmologic reading charts : Part 2: Current logarithmically scaled reading charts].

    Science.gov (United States)

    Radner, W

    2016-12-01

    To analyze currently available reading charts regarding print size, logarithmic print size progression, and the background of test-item standardization. For the present study, the following logarithmically scaled reading charts were investigated using a measuring microscope (iNexis VMA 2520; Nikon, Tokyo): Eschenbach, Zeiss, OCULUS, MNREAD (Minnesota Near Reading Test), Colenbrander, and RADNER. Calculations were made according to EN-ISO 8596 and the International Research Council recommendations. Modern reading charts and cards exhibit a logarithmic progression of print sizes. The RADNER reading charts comprise four different cards with standardized test items (sentence optotypes), a well-defined stop criterion, accurate letter sizes, and a high print quality. Numbers and Landolt rings are also given in the booklet. The OCULUS cards have currently been reissued according to recent standards and also exhibit a high print quality. In addition to letters, numbers, Landolt rings, and examples taken from a timetable and the telephone book, sheet music is also offered. The Colenbrander cards use short sentences of 44 characters, including spaces, and exhibit inaccuracy at smaller letter sizes, as do the MNREAD cards. The MNREAD cards use sentences of 60 characters, including spaces, and have a high print quality. Modern reading charts show that international standards can be achieved with test items similar to optotypes, by using recent technology and developing new concepts of test-item standardization. Accurate print sizes, high print quality, and a logarithmic progression should become the minimum requirements for reading charts and reading cards in ophthalmology.

  5. Auditing Marketing Strategy Implementation Success

    OpenAIRE

    Herhausen, Dennis; Egger, Thomas; Oral, Cansu

    2014-01-01

    What makes a marketing strategy implementation successful and how can managers measure this success? To answer these questions, we developed a two-step audit approach. First, managers should measure the implementation success regarding effectiveness, efficiency, performance outcomes, and strategic embeddedness. Second, they should explore the reasons that have led to success or failure by regarding managerial, leadership, and environmental traps. Doing so will also provide corrective action p...

  6. Maternal mortality: An autopsy audit

    Directory of Open Access Journals (Sweden)

    Jashnani K

    2009-01-01

    Full Text Available Background: The process of audit standardizes protocols in departments and has long-term benefits. Maternal autopsies though routinely performed, deserve a special attention. Aims: This study was carried out to calculate the maternal mortality ratio (MMR in a tertiary care hospital and to correlate final cause of death with the clinical diagnosis. An audit of maternal autopsies was carried out to evaluate current practices, identify fallacies and suggest corrective measures to rectify them. Materials and Methods: Eighty-nine autopsies of maternal deaths in the period 2003 to 2007 were studied in detail along with the clinical details. Results: There were 158 maternal deaths and 13940 live births in this five-year period. Maternal mortality rate was found to be very high (1133/ 100000 live births in our institution with a high number of complicated referral cases (68/89 cases, 76%. Of the 89 autopsies, acute fulminant viral hepatitis was the commonest cause of indirect maternal deaths (37 cases, 41.5%. This was followed by direct causes like pregnancy-induced hypertension (12 cases, 13.4% and puerperal sepsis (10 cases, 11.2%. Certain fallacies were noted during the audit process. Conclusion: During the audit it was realized that in maternal mortality autopsies, special emphasis should be given to clinicopathologic correlation, microbiological studies, identification of thromboembolic phenomenon and adequate sectioning of relevant organs. We found difficulty in identification of placental bed in the uterus in postpartum autopsies. A systematic approach can help us for better understanding of the pathophysiology of diseases occurring in pregnancy.

  7. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-07-01

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

  8. 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...

  9. Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review

    National Research Council Canada - National Science Library

    2004-01-01

    Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...

  10. Audit unto others hor ellipsis

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-05-01

    My first encounter with a quality assurance auditor is reminiscent of an old Dodge commercial. You remember The old sheriff, masked in mirrored sunglasses, paunch hanging over his gun belt, prophesying, You're in a heap o' trouble boy '' Well, my auditor could have been kin to the sheriff; they had the same posture, attitude, and mirrored sunglasses. Plus, my auditor wore a black leather vest and sported a Buffalo Bill'' goatee. While certainly memorable, both gentlemen were far from pleasant. I'm fairly certain that the compliance auditor of old deserved this perceived association with his law enforcement counterpart. Both believed in enforcing the letter of the law, or their interpretations of it. Neither seemed capable of exercising interpretive powers, but instead relied on winning through intimidation, possibly with an eye toward claiming some version of a monthly Quota Award. Is the auditor of today any better perceived Because this first encounter of the worst kind'' made a lasting impression on me, I have dedicated considerable time and effort trying to avoid being perceived as another sheriff when I conduct audits. In my auditing career, I am determined to capitalize on each opportunity to turn negative situations, as experienced by the auditee, into meaningful opportunities for improved performance. I want to treat the auditee the way I want to be treated when I am being audited. (author)

  11. Clinical audit of ectopic pregnancy.

    Science.gov (United States)

    Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal

    2017-03-01

    The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman's Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. This descriptive hospital based study was conducted at the Woman's Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period between February 1, 2015 through the end of October 2015. Data were analyzed by SPSS version 21, using descriptive statistics, Mann-Whitney U test, and Chi square. Ectopic pregnancy affects woman in the reproductive age. There are many risk factors that increase the chance of its occurrence; however, it may also occur in the absence of any risk factors (14.0%). Internal VD (72.5%) is the most frequent risk factor; other risk factors include history of abortion, previous CS, ovulation induction, history of infertility, or previous history of EP. Clinical audit is an important item of any adequate health care. As regards to the clinical audit of EP management, we are not adhering to the guidelines.

  12. 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)

  13. 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.

  14. Writing audit findings: Be reasonable

    Energy Technology Data Exchange (ETDEWEB)

    Girvin, N.W.

    1992-05-01

    A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address root cause'' as part of their corrective action. This paper describes a root problems'' approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee's part. This in itself, is its own reward.

  15. Writing audit findings: Be reasonable!

    Energy Technology Data Exchange (ETDEWEB)

    Girvin, N.W.

    1992-05-01

    A customary approach to auditing and reporting deficiencies is to keep a running list of those that are found, evaluate the severity of each, and based on the evidence, document findings or observations or concerns in an audit report. The report is issued and the auditee is normally requested to address ``root cause`` as part of their corrective action. This paper describes a ``root problems`` approach to documenting audit findings that is designed not only to put the QA auditor in a more favorable light, but to more effectively enable the auditee to identify root cause and meaningful corrective action. The positive results of this approach are considerable. You will have fewer findings but those you do have will be substantial. You will cite requirements that sound reasonable and make arguments difficult. If some of the supporting deficiencies (examples) prove to be incorrect, you will still have ample support for the original finding. You will be seen as reasonable individual who can help lead the auditee towards identification of root cause without taking away part of the responsibility. You even have a fair chance of fostering a sense of commitment to quality improvement on the auditee`s part. This in itself, is its own reward.

  16. Statistical sampling method, used in the audit

    Directory of Open Access Journals (Sweden)

    Gabriela-Felicia UNGUREANU

    2010-05-01

    Full Text Available The rapid increase in the size of U.S. companies from the early twentieth century created the need for audit procedures based on the selection of a part of the total population audited to obtain reliable audit evidence, to characterize the entire population consists of account balances or classes of transactions. Sampling is not used only in audit – is used in sampling surveys, market analysis and medical research in which someone wants to reach a conclusion about a large number of data by examining only a part of these data. The difference is the “population” from which the sample is selected, ie that set of data which is intended to draw a conclusion. Audit sampling applies only to certain types of audit procedures.

  17. 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...

  18. 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...

  19. APLIKASI GANTT CHART PADA ALGORITMA PENJADUALAN PROSES

    Directory of Open Access Journals (Sweden)

    Sri Handayani

    2014-01-01

    Full Text Available Operating system is a compulsory subject taken in the Information Technology Student FTIK - USM . In the discussion of the material management process of the operating systems course , there are some scheduling algorithm which processes need to be understood and any existing process scheduling algorithm presented in the form of Grantt Charts . Because of the difficulties experienced by students in understanding the process of scheduling algorithms by an Operating System become researchers inspiration to conduct this study to make an application Grantt Chart.. This study uses a waterfall system development , where the flow will follow the research the phase in waterfall . This application will be built using Visual Basic 6 .  The purpose of this research is to produce an application of learning are presented in graphical form to facilitate students in understanding the material scheduling process performed by an operating system so that students can also understand how a computer can do multiple processes simultaneously.

  20. GENERALISATION OF SUBMARINE FEATURES ON NAUTICAL CHARTS

    Directory of Open Access Journals (Sweden)

    E. Guilbert

    2012-07-01

    Full Text Available 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.

  1. New growth charts for Libyan preschool children.

    Science.gov (United States)

    Bordom, J H; Billot, L; Gueguen, R; Deschamps, J R

    2008-01-01

    To draw up new growth charts for Libyan children under 5 years of age, a cross-sectional survey was carried out in urban and rural areas in 2 regions of the Libyan Arab Jamahiriya from June 1999 to February 2000. Using WHO cluster sampling methodology, 1473 infants and children of both sexes aged between 0 and 59 months were selected from residential areas, maternal and child health centres, kindergartens and the delivery section of hospitals. Growth charts for weight-for-age, height-for-age and weight-for-height were plotted and smoothed, to provide reference curves for clinical, epidemiological and research purposes. In addition, mean Z-scores were analysed by sociodemographic variables collected from interviews with parents. Factors with a strong influence on childhood growth patterns were child's age, mother's education level and sex.

  2. Key aspects of logistics services audit

    OpenAIRE

    N.V. Gaidabrus

    2015-01-01

    The aim of the article. Aim of the article is to characterize the logistics audit essence, to form main stages of the logistic service audit and to observe informational providing of these stages, to characterize behavior model concerning logistic service factors analysis. The results of the analysis. The given work deals with logistic audit value and its essence, which is determined as representing sources of the spare logistic expenses and investigates plan for further actions concerning...

  3. Implementing Ethics Auditing Model: New Approach

    OpenAIRE

    Merle Rihma; Birgy Lorenz; Mari Meel; Anu Leppiman

    2014-01-01

    The aims of this article are to test how does enhanced ethics audit model as a new tool for management in Estonian companies work and to investigate through ethics audit model the hidden ethical risks in information technology which occur in everyday work and may be of harm to stakeholders’ interests. Carrying out ethics audit requires the diversity of research methods. Therefore throughout the research the authors took into account triangulation method. The research was conducted through qu...

  4. Problems in audit of corporation income tax

    OpenAIRE

    Sedláčková, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  5. Intelligent Bar Chart Plagiarism Detection in Documents

    Directory of Open Access Journals (Sweden)

    Mohammed Mumtaz Al-Dabbagh

    2014-01-01

    Full Text Available 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.

  6. Intelligent Bar Chart Plagiarism Detection in Documents

    Science.gov (United States)

    Al-Dabbagh, Mohammed Mumtaz; Salim, Naomie; 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. PMID:25309952

  7. Solid Rocket Testing at AFRL (Briefing Charts)

    Science.gov (United States)

    2016-10-21

    19b. TELEPHONE NUMBER (Include area code) 10/21/2016 Briefing Charts 01 October 2016 - 31 October 2016 Solid Rocket Testing at AFRL Robert Antypas Air...Unclassified SAR 18 R. Antypas N/A Solid Rocket Testing at AFRL 21 Oct 2016 Robert Antypas AFRL/RQRO -Distribution A: Approved for Public Release...Distribution Unlimited. PA#16492 2 Agenda • Solid Rocket Motors • History of Sea Level Testing • Small Component Testing • Full-scale Testing • Altitude

  8. 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.

  9. Randomized controlled trial of the effect of medical audit on AIDS prevention in general practice

    DEFF Research Database (Denmark)

    Sandbæk, Annelli

    1999-01-01

    OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including....... One hundred and thirty-three GPs completed the project. The main outcome measures were the number of consultations involving AIDS prevention and the number of talks about AIDS initiated by the GP, and some elements of the content were registered on a chart. RESULTS: No statistically significant...... difference was observed in the frequency of consultations involving AIDS prevention between the intervention group (1.2% of consultations) and the control group (1.4%). Furthermore, no significant differences were observed regarding the content of these consultations or regarding the fraction...

  10. Treatment patterns in patients with prostate cancer and bone metastasis among US community-based urology group practices.

    Science.gov (United States)

    Freedland, Stephen J; Richhariya, Akshara; Wang, Huei; Chung, Karen; Shore, Neal D

    2012-08-01

    To evaluate a cohort of United States-based urology practices for patterns related to screening, diagnosis, and treatment of bone metastases in men with castration-resistant prostate cancer. Chart audits at 15 community-based urology group practices were conducted in the United States. Patient charts were eligible for study inclusion and review if they had documented bone metastasis secondary to castration-resistant prostate cancer. Data abstracted include site and patient demographics, diagnosis patterns, and bone metastases treatment between July 2006 and July 2009. A sample of approximately 10 charts per practice was used, starting with the most recent patient who met eligibility requirements. Eligible patients (n = 147) from 15 practices had a mean (SD) age of 67.8 (9.3) years at prostate cancer diagnosis and 72.5 (8.6) years at diagnosis of bone metastasis. Bone metastasis occurred 31.3 months (median) after cancer diagnosis. Seventy-three percent (n = 108) of patients had multiple bone metastases, and 82% (n = 120) had bone metastases in weight-bearing bones at last follow-up. Intravenous bisphosphonates were administered to 49% (72/147) of patients, with 97% (70/72) receiving zoledronic acid. Among patients with castration-resistant prostate cancer and documented bone metastases, approximately one half received intravenous zoledronic acid. This suggests that the other half of patients with bone metastases from prostate cancer remained undertreated for the prevention of skeletal complications based on National Comprehensive Cancer Network guidelines during the study time period. Copyright © 2012 Elsevier Inc. All rights reserved.

  11. Change Point Detection with Robust Control Chart

    Directory of Open Access Journals (Sweden)

    Ng Kooi Huat

    2011-01-01

    Full Text Available Monitoring a process over time using a control chart allows quick detection of unusual states. In phase I, some historical process data, assumed to come from an in-control process, are used to construct the control limits. In Phase II, the process is monitored for an ongoing basis using control limits from Phase I. In Phase II, observations falling outside the control limits or unusual patterns of observations signal that the process has shifted from in-control process settings. Such signals trigger a search for assignable cause and, if the cause is found, corrective action will be implemented to prevent its recurrence. The purpose of this paper is to introduce a new methodology appropriate for constructing a robust control chart when a nonnormal or a contaminated data that may arise in phase I state. Through extensive Monte Carlo simulations, we examine the behaviors and performances of the proposed MM robust control chart when there is a process shift in mean.

  12. THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2013-01-01

    Full Text Available The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.

  13. 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…

  14. 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

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

    NARCIS (Netherlands)

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

    2004-01-01

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

  16. 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.

  17. Improving Sustainability through a Dual Audit System

    Directory of Open Access Journals (Sweden)

    Shun-Ji Jin

    2018-01-01

    Full Text Available As a consequence of a large-scale accounting fraud, China implemented a dual audit system for listed companies issuing foreign stocks (B shares and H shares from 2001 to 2006, before adopting Chinese-IFRS in 2007. At the end of 2010, the EU proposed that listed corporations over a certain size should be required to implement a joint audit system. However, only a few countries have implemented this system, and thus, data and references are extremely limited. The dual audit system is called the “twin” of the joint audit system. We analyze whether the dual system improves a company’s earnings quality. Earnings quality is studied by means of real earnings management, and the variable of loss aversion. We find that real earnings management of dual audited enterprises is lower than that of single audited (A-share enterprises, and the inclination toward loss aversion of enterprises in the foreign share market has not increased significantly relative to the A-share enterprises after the abolition of the dual audit system. The results indicate that a dual audit system improves earnings quality. We expect that the conclusions of this research will resolve the issues and concerns about the joint audit system.

  18. Q. Is Internal Audit Ready for Blockchain?

    National Research Council Canada - National Science Library

    Hugh Rooney; Brian Aiken; Megan Rooney

    2017-01-01

    The question whether internal audit ready for blockchain is answered. Blockchain technology offers the promise of "a safe, transparent, rapid and affordable digital solution to many government challenges...

  19. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... History Committees of Interest Legislative Resources Recent Public Laws Contact Overview & Mission History of NCI Contributing to ...

  20. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Review & Outcomes Award Issuance Manage Your Award Grants Management Contacts Monitoring Prior Approvals Annual Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) ...

  1. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... and Review Groups Budget & Appropriations About the Annual Plan & Budget Proposal NCI Congressional Justification NCI Budget Fact ...

  2. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Review & Outcomes Award Issuance Manage Your Award Grants Management Contacts Monitoring Prior Approvals Annual Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ...

  3. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... in a clear and supportive way. Two viewer guides are also available: for patients (PDF-210KB) and ...

  4. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Reporting & Auditing Grant Transfer Grant Closeout Contracts & Small Business Training Cancer Training at NCI (Intramural) Funding for ... M.D., a national expert on doctor-patient communications, talks with one of his patients about what ...

  5. Understanding Cancer Prognosis

    Medline Plus

    Full Text Available ... Cancer Moonshot Genomic Data Commons National Clinical Trials Network RAS Initiative Progress Annual Report to the Nation ... 4: Award Negotiation & Issuance Manage Your Award Grants Management Contacts Monitoring Prior Approvals Annual Reporting and Auditing ...

  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. Methodological support environmental audit in the agricultural sector

    OpenAIRE

    M. Kocherga

    2013-01-01

    Grounded methodological foundations of environmental audit objects in the agricultural sector. Systematized main objectives and principles of environmental auditing in the agricultural domain. The proposed system of methods and procedures for environmental audits in the agricultural sector.

  8. 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...

  9. Design of Attribute Control Chart Based on Regression Estimator

    Directory of Open Access Journals (Sweden)

    Nadia Mushtaq

    2017-09-01

    Full Text Available This paper presents a statistical analysis control chart for nonconforming units in quality control. In many situations the Shewhart control charts for nonconforming units may not be suitable or cannot be used, as for many processes, the assumptions of binomial distribution may deviate or may provide inadequate model. In this Study we propose a new control chart based on regression estimator of proportion based on single auxiliary variable, namely the Pr chart and compared its performance with P and Q chart with probability to signal as a performance measure. It has been observed that the proposed chart is superior to the P and Q chart. This study will help quality practitioners to choose an efficient alternative to the classical P and Q charts for monitoring nonconforming units in industrial process.

  10. Chesapeake Highway Advisories Routing Traffic, Chart, Business Plan

    Science.gov (United States)

    1996-10-01

    THE BUSINESS PLAN IS ORGANIZED INTO FOUR MAJOR SECTIONS. THE FIRST SECTION IS INTRODUCTORY IN NATURE AND PROVIDES BACKGROUND INFORMATION ON ITS AND THE CHART PROGRAM IN MARYLAND. IT INCLUDES THE CHART MISSION, GOALS AND OBJECTIVES, AS WELL AS OVERVIE...

  11. The agreement chart as an alternative to the receiver-operating characteristic curve for diagnostic tests.

    Science.gov (United States)

    Bangdiwala, Shrikant I; Haedo, Ana S; Natal, Marcela L; Villaveces, Andrés

    2008-09-01

    For diagnostic tests, the most common graphical representation of the information is the receiver-operating characteristic (ROC) curve. The "agreement chart" displays the information of two observers independently classifying the same n items into the same k categories, and can be used if one considers one of the "observers" as the diagnostic test and the other as the known outcome. This study compares the two charts and their ability to visually portray the various relevant summary statistics that assess how good a diagnostic test may be, such as sensitivity, specificity, predictive values, and likelihood ratios. The geometric relationships displayed in the charts are first described. The relationship between the two graphical representations and various summary statistics is illustrated using data from three common epidemiologically relevant health issues: coronary heart disease, screening for breast cancer, and screening for tuberculosis. Whereas the ROC curve incorporates information on sensitivity and specificity, the agreement chart includes information on the positive and negative predictive values of the diagnostic test. The agreement chart should be considered as an alternative visual representation to the ROC for diagnostic tests.

  12. The EWMA control chart based on robust scale estimators

    OpenAIRE

    Nadia Saeed; Shahid Kamal

    2016-01-01

    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 ...

  13. Design of Attribute Control Chart Based on Regression Estimator

    OpenAIRE

    Nadia Mushtaq; Dr. Muhammad Aslam; Jaffer Hussaian

    2017-01-01

    This paper presents a statistical analysis control chart for nonconforming units in quality control. In many situations the Shewhart control charts for nonconforming units may not be suitable or cannot be used, as for many processes, the assumptions of binomial distribution may deviate or may provide inadequate model. In this Study we propose a new control chart based on regression estimator of proportion based on single auxiliary variable, namely the Pr chart and compared its ...

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

    OpenAIRE

    Danilo Cuzzuol Pedrini; Ângelo Márcio de Oliveira Sant'ana; Carla Schwengber ten Caten

    2011-01-01

    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 appl...

  15. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

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

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Apriayanti Apriayanti

    2014-01-01

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

  17. 76 FR 53530 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2011-08-26

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal...-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum (ACF) to discuss... given of a meeting of the FAA Aeronautical Charting Forum to be held from October 25 through October 27...

  18. 78 FR 12415 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2013-02-22

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal...-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum (ACF) to discuss...), notice is hereby given of a meeting of the FAA Aeronautical Charting Forum to be held from April 23...

  19. 75 FR 54221 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2010-09-03

    ... Aeronautical Charting Forum Meeting AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of... Administration (FAA) Aeronautical Charting Forum (ACF) to discuss informational content and design of... the FAA Aeronautical Charting Forum to be held from October 26 through October 28, 2010, from 8:30 a.m...

  20. 78 FR 52230 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2013-08-22

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal...-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum (ACF) to discuss...), notice is hereby given of a meeting of the FAA Aeronautical Charting Forum to be held from October 29...

  1. 75 FR 11225 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2010-03-10

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal... Forum (ACF 10-01) to discuss informational content and design of aeronautical charts and related.... App. II), notice is hereby given of a meeting of the FAA Aeronautical Charting Forum to be held from...

  2. 77 FR 50759 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2012-08-22

    ... TRANSPORTATION Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY... announces the bi-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum... hereby given of a meeting of the FAA Aeronautical Charting Forum to be held from October 23 through...

  3. 76 FR 12211 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2011-03-04

    ... Federal Aviation Administration Government/Industry Aeronautical Charting Forum Meeting AGENCY: Federal...-annual meeting of the Federal Aviation Administration (FAA) Aeronautical Charting Forum (ACF) to discuss... of a meeting of the FAA Aeronautical ] Charting Forum to be held from April 26 through April 28, 2011...

  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. 5 CFR Appendix A-1 to Subpart I... - Windchill Chart

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Windchill Chart A Appendix A-1 to Subpart I of Part 550 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PAY... A-1 to Subpart I of Part 550—Windchill Chart EC01SE91.002 windchill chart in non-metric units...

  6. Individual Charts and Additional Tests for Changes in Spread

    NARCIS (Netherlands)

    Trip, A.; Wieringa, J.E.

    2006-01-01

    Abstract A number of authors have indicated that it is not a good idea to use the MR-chart with an individuals chart to detect shifts in the spread. However, the combination of these charts is still used in practice and even presented as `best practice' in some cases. In addition, some more recent

  7. Google Charts Testing | CRDI - Centre de recherches pour le ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    This demo is created without mapsApiKey, the data lives in a virtual data table that generated by the Google Chart API. 36 36 1,403 1,403. 1,403. The following pie chart applies the data for the Adaptation Options (simplified version) to calculate the amount for each program type and percentage. Simple Pie chart applying ...

  8. 15 CFR 738.3 - Commerce Country Chart structure.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Commerce Country Chart structure. 738.3 Section 738.3 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade... COMMERCE CONTROL LIST OVERVIEW AND THE COUNTRY CHART § 738.3 Commerce Country Chart structure. (a) Scope...

  9. 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.

  10. KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Nurika Restuningdiah

    2017-03-01

    Full Text Available The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this study was relevant to thedecision maker of public companies to consider the skill and expertise of board commisioner, audit committe,internal audit and risk management comittee to support the internal corporate governance mechanism.

  11. 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

  12. audit of blood transfusion practices in the paediatric medical ward of ...

    African Journals Online (AJOL)

    2013-01-01

    Jan 1, 2013 ... AUDIT OF BLOOD TRANSFUSION PRACTICES IN THE PAEDIATRIC MEDICAL WARD OF A TERTIARY HOSPITAL. IN SOUTHEAST ... patient safety (10). The extent to which these strategies are observed has not been explored amongst blood transfusion especially in children. ..... patients with cancer.

  13. Operational Audit Model for a Small Not-for-Profit Organization.

    Science.gov (United States)

    1980-06-01

    instanced by the President of Yale, 1ingman Brewster, Jr. Money was given to the Yale University Medical Center to carry out cancer research. Obviously...meeting with all of the mama - Sers of the six divisions, the auditor w.ent step-by-step through all of the audit comments and recormendations to ensure

  14. Experiences of using the GMP audit preparation tool in pharmaceutical contract manufacturer audits.

    Science.gov (United States)

    Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari

    2010-06-01

    Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.

  15. The diversity of the Brazilian regional Audit Courts on government auditing

    Directory of Open Access Journals (Sweden)

    André Feliciano Lino

    2017-11-01

    Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

  16. Process monitoring in intensive care with the use of cumulative expected minus observed mortality and risk-adjusted P charts.

    Science.gov (United States)

    Cockings, Jerome G L; Cook, David A; Iqbal, Rehana K

    2006-02-01

    A health care system is a complex adaptive system. The effect of a single intervention, incorporated into a complex clinical environment, may be different from that expected. A national database such as the Intensive Care National Audit & Research Centre (ICNARC) Case Mix Programme in the UK represents a centralised monitoring, surveillance and reporting system for retrospective quality and comparative audit. This can be supplemented with real-time process monitoring at a local level for continuous process improvement, allowing early detection of the impact of both unplanned and deliberately imposed changes in the clinical environment. Demographic and UK Acute Physiology and Chronic Health Evaluation II (APACHE II) data were prospectively collected on all patients admitted to a UK regional hospital between 1 January 2003 and 30 June 2004 in accordance with the ICNARC Case Mix Programme. We present a cumulative expected minus observed (E-O) plot and the risk-adjusted p chart as methods of continuous process monitoring. We describe the construction and interpretation of these charts and show how they can be used to detect planned or unplanned organisational process changes affecting mortality outcomes. Five hundred and eighty-nine adult patients were included. The overall death rate was 0.78 of predicted. Calibration showed excess survival in ranges above 30% risk of death. The E-O plot confirmed a survival above that predicted. Small transient variations were seen in the slope that could represent random effects, or real but transient changes in the quality of care. The risk-adjusted p chart showed several observations below the 2 SD control limits of the expected mortality rate. These plots provide rapid analysis of risk-adjusted performance suitable for local application and interpretation. The E-O chart provided rapid easily visible feedback of changes in risk-adjusted mortality, while the risk-adjusted p chart allowed statistical evaluation. Local analysis of

  17. Assessment of family physicians' performance using patient charts: interrater reliability and concordance with chart-stimulated recall interview.

    Science.gov (United States)

    Goulet, François; Jacques, André; Gagnon, Robert; Racette, Pierre; Sieber, William

    2007-12-01

    Peer-assessment processes with chart review have been used for many years to assess the clinical performance of physicians. The Quebec medical licensing authority has been required by provincial law to assess the practicing Quebec physicians on a nonvoluntary basis. During the period from January 2001 to November 2004, 25 family physicians in active practice were randomly selected from a pool of about 300. For each physician, 25 to 40 patients' medical charts were randomly selected to evaluate the interrater reliability of peer-review assessment of medical charts and to compare ratings based on chart review with a chart-stimulated recall interview to those based on chart review alone. The concordance between chart review alone and that of chart review with chart-stimulated recall interview was 75% for chart keeping, 69% for clinical investigation, 81% for diagnostic accuracy, and 74% for treatment plan. Ratings based on chart review alone achieve moderate levels of reliability (Kappa = 0.44 to 0.56). It appears that some important information about quality of care is missed when only chart review is used.

  18. Clinical audit of ectopic pregnancy

    OpenAIRE

    Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal

    2017-01-01

    Objective The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman?s Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. Methods This descriptive hospital based study was conducted at the Woman?s Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period betwee...

  19. 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%.

  20. Senior Audit Manager | IDRC - International Development Research ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    ... Support the Director in internal audit planning, follow-up reporting and quality assessment;; Provide assistance to the Director for the Centre's risk management activities; and; Maintain state of the art expertise and knowledge of the professional practice of Internal Audit to ensure the Centre employs sound and innovative ...

  1. 38 CFR 41.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect...-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) Exemption... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded Research...

  2. 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.

  3. 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 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a...

  4. 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' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor...

  5. 20 CFR 627.480 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Single Audit Act of 1984 (31 U.S.C. 7501-7) and 29 CFR part 96, the Department of Labor regulations which... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 627.480 Section 627.480 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING PROGRAMS...

  6. 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. (a...

  7. 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

  8. Clinical auditing to improve patient outcomes

    Directory of Open Access Journals (Sweden)

    David Yorston

    2010-12-01

    Full Text Available Clinical audit is about measuring the quality of care we provide against relevant standards. If we are failing to meet these standards, the audit should help us understand the factors that are causing us to fail, so that we can set priorities and make improvements.

  9. 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 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the...

  10. Energy audit in feed production plant

    Directory of Open Access Journals (Sweden)

    Gembicki Jacek

    2016-01-01

    Full Text Available The energy audit in a feed production plan is intended to specify its energy consumption and, if it is too high, propose changes aiming to reduce it. The energy audit may be internal or external, depending on whether it is carried out by trained workers of the plant or by an external company. The internal audit requires inconsiderable financial expenses but in effect does not assure a full picture of the energy consumption in the production plant. Internal audits may show disadvantages of the plant which the management board should pay special attention to. The external audit in turn provides a wider view of the plant and shows things unnoticed or skipped during the internal audit. The stages of the audit have been specified in relevant rules of law. The results of the audit and their implementation do not need to require considerable financial expenses, but may instead lead to substantial savings, thanks to which the production is more profitable and the plant more competitive on the market

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

    NARCIS (Netherlands)

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

    2016-01-01

    With the rise of non-traditional governance methods, the third party audit has become a critical part of governing through and with information. Third party audits are considered an integral part of the process of the generation and dissemination of credible information, and are subject to critique

  12. 20 CFR 655.24 - Audits.

    Science.gov (United States)

    2010-04-01

    ... Employment in Occupations Other Than Agriculture or Registered Nursing in the United States (H-2B Workers) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification... the CO to: (i) Require the employer to conduct supervised recruitment under § 655.30 in future filings...

  13. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... of this chapter. (3) Internal controls. Each audit committee must oversee the institution's system of internal controls relating to preparation of financial reports, including controls relating to the... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit...

  14. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal control... the qualification. (3) The auditor's comments on compliance and internal control which should: (i) Include comments on weaknesses in and noncompliance with the systems of internal control, separately...

  15. Audit incorporating avoidability and appropriate intervention can ...

    African Journals Online (AJOL)

    Objective. To evaluate the role of the ICA (Identification,. Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...

  16. Audit incorporating avoidability and appropriate intervention can ...

    African Journals Online (AJOL)

    Objective. To evaluate the role of the ICA (Identification, Cause, Avoidable factor) Solution method of perinatal audit in reducing perinatal mortality. Design. Retrospective audit of 1 060 perinatal deaths between 1 January 1991 and 31 December 1992. Setting. Livingstone Hospital Maternity Service. Subjects. One thousand ...

  17. Static Analysis Alert Audits: Lexicon and Rules

    Science.gov (United States)

    2016-11-04

    values. • Unless they have a strong guarantee to the contrary Example from recent history : Java Deserialization • Suppose an alert is raised for a...some initial feedback from two collaborators, who used our rules to audit several hundred alerts from C and Java codebases 32 Audit Rules and Lexicon

  18. Audit znalostního managementu

    OpenAIRE

    Kubálková, Petra

    2017-01-01

    (in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.

  19. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... statements; (3) The consolidated financial statements include consolidating schedules for each gaming place... consolidated financial statement as a whole and subjects the accompanying financial information to the auditing procedures applicable to the audit of consolidated financial statements. (e) If there are multiple gaming...

  20. METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING

    OpenAIRE

    Vilena A. Yakimova

    2013-01-01

    The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is described. Approaches to construction of the stratification are revealed on the basis of professional judgment (qualitative methods), statistical groupings (quantitative methods) and combinatory ones (complex qualitative stratifications). Gro...

  1. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a) Unless... made once per each management evaluation, review, or audit per Program within a fiscal year. However...

  2. 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...... 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...

  3. Combustion temperature charts for industrial gaseous fuels

    Energy Technology Data Exchange (ETDEWEB)

    Matouskova, V.; Gerak, A.; Hlavacka, V.

    1975-12-01

    Researchers at Czechoslovakia's State Research Institute of Mechanical Engineering offer a method for calculating the theoretical flame temperature that includes the effect of endothermic reactions, especially the dissociation of combustion products. Charts presented for eight types of fuel gases can be used to determine the flame temperature relative to the temperature of the combustion air and to the excess-air ratio. Also considered is the relationship between these parameters and the characteristic temperature relationships for equipment using heat recovered from the flue gases to preheat incoming combustion air.

  4. Health and Safety Audit Design Manual

    Energy Technology Data Exchange (ETDEWEB)

    Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2017-10-01

    The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.

  5. 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.

  6. APPLICATION OF MULTIVARIATE CONTROL CHARTS FOR MONITORING AN INDUSTRIAL PROCESS

    Directory of Open Access Journals (Sweden)

    Custodio da Cunha Alves

    2013-12-01

    Full Text Available The effective simultaneous monitoring of the many quality characteristics of a production process often depends on statistical tools that are becoming more and more specific. The goal of this paper is to investigate, via an industrial application, if there are significant differences in sensitivity between the use of Multivariate Cumulative Sum (MCUSUM, Multivariate Exponentially Weighted Average (MEWMA control charts and Hotelling T2 charts in the detection of small changes in the vector of means of the process. In doing this study, we used real data from a machining process. A MCUSUM control chart was applied to monitor the two quality characteristics of this process simultaneously. A MEWMA chart was also applied. The result was compared to the application of the Hotelling T2 chart, which showed that the MCUSUM and MEWMA control charts detected the change sooner. This study was fundamental in defining the best choice between the three charts for the multivariate statistical analysis of this industrial process.

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. A survey of audit activity in general practice.

    Science.gov (United States)

    Hearnshaw, H; Baker, R; Cooper, A

    1998-01-01

    BACKGROUND: Since 1991, all general practices have been encouraged to undertake clinical audit. Audit groups report that participation is high, and some local surveys have been undertaken, but no detailed national survey has been reported. AIM: To determine audit activities in general practices and the perceptions of general practitioners (GPs) regarding the future of clinical audit in primary care. METHOD: A questionnaire on audit activities was sent to 707 practices from 18 medical audit advisory group areas. The audit groups had been ranked by annual funding from 1992 to 1995. Six groups were selected at random from the top, middle, and lowest thirds of this rank order. RESULTS: A total of 428 (60.5%) usable responses were received. Overall, 346 (85%) responders reported 125.7 audits from the previous year with a median of three audits per practice. There was no correlation between the number of audits reported and the funding per GP for the medical audit advisory group. Of 997 audits described in detail, changes were reported as 'not needed' in 220 (22%), 'not made' in 142 (14%), 'made' in 439 (44%), and 'made and remeasured' in 196 (20%). Thus, 635 (64%) audits were reported to have led to changes. Some 853 (81%) of the topics identified were on clinical care. Responders made 242 (42%) positive comments on the future of clinical audit in primary care, and 152 (26%) negative views were recorded. CONCLUSION: The level of audit activity in general practice is reasonably high, and most of the audits result in change. The number of audits per practice seems to be independent of the level of funding that the medical audit advisory group has received. Although there is room for improvement in the levels of effective audit activity in general practice, continued support by the professionally led audit groups could enable all practices to undertake effective audit that leads to improvement in patient care. PMID:9624769

  13. 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

  14. 38 CFR 41.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... GAO to conduct or arrange for additional audits (e.g., financial audits, performance audits, evaluations, inspections, or reviews) nor authorize any auditee to constrain Federal agencies from carrying... with this part shall be in lieu of any financial audit required under individual Federal awards. To the...

  15. 29 CFR 96.54 - Responsibility for subrecipient audits.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Responsibility for subrecipient audits. 96.54 Section 96.54 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audit Resolution § 96.54 Responsibility for subrecipient audits. Recipients of Federal assistance from...

  16. Factors Affecting Quality of Audit; Empirical Evidence from Iran ...

    African Journals Online (AJOL)

    The quality of an audit was measured in terms of an auditor's ability to report financial distortions willingly and neutrally. The study acknowledges the positive association between audit quality and audit firm size in existing literature. Though cost of quality has been used as surrogate for measuring quality of audit, this study ...

  17. 45 CFR 1309.42 - Audit of mortgage.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Audit of mortgage. 1309.42 Section 1309.42 Public... § 1309.42 Audit of mortgage. Any audit of a grantee, which has acquired or made major renovations to a facility with grant funds, shall include an audit of any mortgage or encumbrance on the facility...

  18. 10 CFR 26.41 - Audits and corrective action.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Audits and corrective action. 26.41 Section 26.41 Energy... reports to identify any areas that were not covered by the shared or accepted audit. (2) Licensees and... relies are audited, if the program elements and services were not addressed in the shared audit. (3...

  19. 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.

    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

  20. 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.

  1. The Importance of Interpolation in Computerized Growth Charting.

    Science.gov (United States)

    Kiger, James R; Taylor, Sarah N

    2016-01-01

    Computer growth charting is increasingly available for clinical and research applications. The LMS method is used to define the growth curves on the charts most commonly used in practice today. The data points for any given chart are at discrete points, and computer programs may simply round to the closest LMS data point when calculating growth centiles. We sought to determine whether applying an interpolation algorithm to the LMS data for commonly used growth charts may reduce the inherent errors which occur with rounding to the nearest data point. We developed a simple, easily implemented interpolation algorithm to use with LMS data. Using published growth charts, we compared predicted growth centiles using our interpolation algorithm versus a standard rounding approach. Using a test scenario of a patient at the 50th centile in weight, compared to using our interpolation algorithm, the method of simply rounding to the nearest data point resulted in maximal z-score errors in weight of the following: 2.02 standard deviations for the World Health Organization 0-to-23 month growth chart, 1.07 standard deviations for the Fenton preterm growth chart, 0.71 standard deviations for the Olsen preterm growth chart, and 0.11 standard deviations for the CDC 2-to-18 year growth chart. Failure to include an interpolation algorithm when designing computerizing growth charts can lead to large errors in centile and z-score calculations.

  2. 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

  3. 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.

  4. Development of a brachytherapy audit checklist tool.

    Science.gov (United States)

    Prisciandaro, Joann; Hadley, Scott; Jolly, Shruti; Lee, Choonik; Roberson, Peter; Roberts, Donald; Ritter, Timothy

    2015-01-01

    To develop a brachytherapy audit checklist that could be used to prepare for Nuclear Regulatory Commission or agreement state inspections, to aid in readiness for a practice accreditation visit, or to be used as an annual internal audit tool. Six board-certified medical physicists and one radiation oncologist conducted a thorough review of brachytherapy-related literature and practice guidelines published by professional organizations and federal regulations. The team members worked at two facilities that are part of a large, academic health care center. Checklist items were given a score based on their judged importance. Four clinical sites performed an audit of their program using the checklist. The sites were asked to score each item based on a defined severity scale for their noncompliance, and final audit scores were tallied by summing the products of importance score and severity score for each item. The final audit checklist, which is available online, contains 83 items. The audit scores from the beta sites ranged from 17 to 71 (out of 690) and identified a total of 7-16 noncompliance items. The total time to conduct the audit ranged from 1.5 to 5 hours. A comprehensive audit checklist was developed which can be implemented by any facility that wishes to perform a program audit in support of their own brachytherapy program. The checklist is designed to allow users to identify areas of noncompliance and to prioritize how these items are addressed to minimize deviations from nationally-recognized standards. Copyright © 2015 American Brachytherapy Society. All rights reserved.

  5. Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

    Directory of Open Access Journals (Sweden)

    Edy Suprianto

    2017-12-01

    Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

  6. 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.

  7. Audit of psychosocial risk management systems

    DEFF Research Database (Denmark)

    Jespersen, Anne Helbo; Hasle, Peter; Hohnen, Pernille

    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....

  8. 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.

  9. An eye chart for Edgar Degas.

    Science.gov (United States)

    Marmor, Michael F

    2013-10-01

    The French Impressionist painter Edgar Degas had progressive visual loss from a type of maculopathy during the last 40 years of his life. The effects of this visual failure are evident in a comparison of early and later pastels, which shows a loss of precision in outlining, shading, and detail over the years. A remarkable oil painting, Scene from the Steeplechase: The Fallen Jockey, provides on one canvas an historical record of his visual struggles. It was begun in 1866 and reworked in 1880 and 1897, during which his visual acuity fell from near normal to 20/200. Computer simulations show Degas' own view of this painting at each of these times and demonstrate how his style changed: details became rougher and larger in correspondence with his failing acuity. The painting is an eye chart of his career.

  10. Prosopography, prosoporecognography and the Prosoporecognographical Chart.

    Science.gov (United States)

    Santos-Filho, E F; Pereira, H B B

    2017-11-01

    Recognizing and identifying an individual based on his or her face is a technical and scientific challenge and the objective of our investigation. This article's goal is to establish a method, a foundation and an instrument for carrying out the process of recognizing and identifying an individual. Both the construction of the term and the deepening, conceptualization and epistemology of the process of describing and representing the face through a particular method of recognizing and identifying individuals are described in this article. The proposal of the Prosoporecognographical Chart is an important step in the facial-identification process, establishing taxonomic parameters for the phenotypic manifestations of the elements constituting the face. Based on the proposal presented here, the construction of a protocol for the process of recognizing and identifying an individual can be implemented computationally. Copyright © 2017. Published by Elsevier Ltd.

  11. 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.

  12. Comparison of the visual acuity after photorefractive keratectomy using Early Treatment Diabetic Retinopathy Study Chart and E-chart.

    Science.gov (United States)

    Ghorbanhosseini, Saeedeh; Hashemi, Hassan; Jafarzadehpur, Ebrahim; Yekta, Abbasali; Khabazkhoob, Mehdi

    2016-12-01

    To compare the visual responses of post refractive surgery's patients using Early Treatment Diabetic Retinopathy Study Chart (ETDRS) and E-chart with and without color filters. The uncorrected Logarithm of the Minimum Angle of Resolution Visual Acuity (LogMAR VA) of 70 patients with a mean age of 26.2 ± 3.76 years (from 19 to 34 years) who had undergone Photorefractive Keratectomy (PRK) (the range of post operation refractive error: ±0.5 D) was measured under the light conditions of with and without asymmetrical glare by using red, green, and yellow filters and ETDRS chart and E-chart. In both light conditions of with and without glare, the mean visual acuity of the three filters in the right and left eyes was significantly better with the E-chart versus the ETDRS chart (P charts using the red filter (P = 0.30). Visual acuity measurements were different with ETDRS chart and E-chart. These two charts cannot be used interchangeably.

  13. Cancer

    Science.gov (United States)

    ... Prostate cancer Lung cancer Colorectal cancer In US women, other than skin cancer the three most common cancers are: Breast cancer Lung cancer Colorectal cancer Some cancers are more common in certain parts of the world. For example, in Japan, there are many cases of stomach cancer . But ...

  14. 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.

  15. [Statistical process control charts in perinatal mortality surveillance].

    Science.gov (United States)

    Montoya-Restrepo, Nora E; Correa-Morales, Juan C

    2009-01-01

    Applying statistical process control (SPC) charts in perinatal mortality surveillance (as an epidemiological indicator). The control charts were prepared using 51,840 births; 286 cases were produced from these births. All information came from SUSALUD between January 2004 and December 2007. Two control charts are presented; the first one's central line was considered to be the proportion of cases + 3 SD and the second one used the logits from the percentages of cases. Two control charts were prepared for monitoring perinatal mortality. The first considered the percentage of cases per month and an average of five cases per one thousand births was obtained (p=0.005). The logits were used for the second chart. Having SPC charts available for monitoring and analysing perinatal mortality will allow changes in service quality to be quickly detected and let aspects regarding the quality of the service being provided for mothers and the newborn to be evaluated. Specific interventions can also be programmed.

  16. KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA

    OpenAIRE

    Nurika Restuningdiah

    2017-01-01

    The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this stu...

  17. Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

    OpenAIRE

    Andrea Mennicken

    2008-01-01

    This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of internation...

  18. [Current status of nutritional care provision to burnt patients: processes audit of a burnt patients department from a tertiary hospital].

    Science.gov (United States)

    Miquet Romero, L M; Rodríguez Garcell, R; Barreto Penié, J; Santana Porbén, S

    2008-01-01

    Response of the burned patient to surgical medical treatment might depend not only upon the damages brought about by thermal aggression, namely, increased metabolic requirements, onset of the Systemic Inflamatory Response Syndrome, and microbial infections, but also the cultural practices embedded within nutritional care institutional processes. To assess how conduction of nutritional care processes of assessment and intervention may influence therapeutical effectiveness indicators of hospital Burn Services. STUDY SERIES: Forty-two patients with a Burn Body Surface Area (BBSA)>10% assisted at the Burn Service of the "Hermanos Ameijeiras" Clinical Surgical Hospital (La Habana, Cuba), between January 2001-December 2003. Nutritional care of assessment and intervention conducted upon the burn patient were audited after reviewing clinical charts. The audited processes were declared as Completed (or not). Completeness of the process was related to complications and mortality rates, and length of hospital stay predicted from BBSA. Nutritional care processes of assessment and intervention were completed in 49.4% and 22.6% of the audited charts, respectively. Prospective recording of patient's body weight was associated with lower mortality. Early nutritional assessment and sufficient energy supply to patients with BBSA>20% were associated with lower complications rates and better compliance with BBSA-predicted length of stay. This work is the first enquiry into the behaviour of the institution's Burn Service, in anticipation of the design and implementation of a medical care Continuous Quality Improvement Program. In spite of the current state of nutritional care processes completeness, their observance might favorably influence the Service's effectiveness indicators.

  19. Time geography: a model for psychiatric life charting?

    OpenAIRE

    Sunnqvist, Charlotta; Persson, Ulla; Lenntorp, B; Träskman Bendz, Lil

    2007-01-01

    Since many years, life charting has been used to describe the life course and life events of psychiatric patients. The aim of the present study was to describe and evaluate time geographic life. charts of 11 former psychiatric patients in order to promote systematic descriptions of their life events over time. Information on all events which was gathered from the life charts was analysed by manifest content analysis and reduced to four categories: information received by asking only about mov...

  20. Control charts 101: a guide to health care applications.

    Science.gov (United States)

    Amin, S G

    2001-01-01

    A control chart can be an effective way to display process data over time. It can differentiate common cause variation from special cause variation through the application of several probability-based interpretation rules. In addition, a control chart can be helpful in evaluating the effectiveness of a change. There are numerous types of control charts, and this tutorial was developed to guide the user through the selection process.