WorldWideScience

Sample records for chart audit detect

  1. 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.

  2. Intrusion Detection During IT Security Audits

    OpenAIRE

    Vatanen, Mikko

    2014-01-01

    In many public cases intruders have managed to remain undetected inside victim's network or sys-tems a very long time. Sometimes it has taken over two years until detection was made and during that that time most of the targets have most probably been monitored and audited. Whether audit or monitoring process has failed, or used tools and processes don’t cover intrusion detection. This thesis aimed at narrowing the gap between IT security audit and intrusion detection by inspect-ing attac...

  3. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

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

  4. Documentation of preventive screening interventions by general practitioners: a retrospective chart audit

    Directory of Open Access Journals (Sweden)

    Hemmelgarn Brenda

    2010-03-01

    Full Text Available Abstract Background Screening and early diagnosis has been shown to reduce the morbidity and mortality associated with certain conditions such as cervical cancer. The role of general practitioners in promoting primary prevention of diseases is particularly important given that they have frequent contact with a large proportion of the population. This study assessed the extent to which general practitioners documented recommended preventive screening interventions among eligible patients. Methods We used a retrospective chart audit to assess patient visits to primary care clinics in Calgary, Canada from 2002-2004. We included fee for service physicians who practiced ≥ 2 days per week at their current location and excluded those whose primary practice was at walk-in clinics, community health centers, hospitals or emergency rooms. We included charts of patients who during the study period were age 35 years or older and had at least 2 visits to a clinic. We randomly selected and reviewed charts (N = 600 from 12 primary care clinics and abstracted information on 6 conditions recommended for preventive screening. Opportunities for preventive screening were determined based on recommendations of the Canadian Task Force on Preventive Health Care, the American College of Physicians, and the Canadian Cancer Society. Our main outcome measures included cancer screening (mammography and pap smears, immunization (influenza and pneumococcal, and risk factor assessment (cholesterol measurement and smoking cessation consultation. Results Patient visits to GP clinics present opportunities for preventive screening. However, we found that documentation of interventions was low, ranging from 40.3% (cholesterol measurement to 0.9% (pneumococcal vaccination within 1 year, and from 67.4% to 1.8% within the prior 3 years. Conclusions Documentation of preventive screening interventions by general practitioners was relatively low compared to the number of patients

  5. Monitoring Compliance to Promote Quality Assurance: Development of a Mental Health Clinical Chart Audit Tool in Belize, 2013.

    Science.gov (United States)

    Winer, Rachel A; Bennett, Eleanor; Murillo, Illouise; Schuetz-Mueller, Jan; Katz, Craig L

    2015-09-01

    Belize trained psychiatric nurse practitioners (PNPs) in the early 1990s to provide mental health services throughout the country. Despite overwhelming success, the program is limited by lack of monitoring, evaluation, and surveillance. To promote quality assurance, we developed a chart audit tool to monitor mental healthcare delivery compliance for initial psychiatric assessment notes completed by PNPs. After reviewing the Belize Health Information System electronic medical record system, we developed a clinical audit tool to capture 20 essential components for initial assessment clinical notes. The audit tool was then piloted for initial assessment notes completed during July through September of 2013. One hundred and thirty-four initial psychiatric interviews were audited. The average chart score among all PNPs was 9.57, ranging from 3 to 15. Twenty-three charts-or 17.2%-had a score of 14 or higher and met a 70% compliance benchmark goal. Among indicators most frequently omitted included labs ordered and named (15.7%) and psychiatric diagnosis (21.6%). Explicit statement of medications initiated with dose and frequency occurred in 47.0% of charts. Our findings provide direction for training and improvement, such as emphasizing the importance of naming labs ordered, medications and doses prescribed, and psychiatric diagnoses in initial assessment clinical notes. We hope this initial assessment helps enhance mental health delivery compliance by prompting creation of BHIS templates, development of audits tools for revisit follow-up visits, and establishment of corrective actions for low-scoring practitioners. These efforts may serve as a model for implementing quality assurance programming in other low resource settings. PMID:25829167

  6. Reference chart for relative weight change to detect hypernatraemic dehydration

    NARCIS (Netherlands)

    Dommelen, P. van; Wouwe, J.P. van; Breuning-Boers, J.M.; Buuren, S. van; Verkerk, P.H.

    2007-01-01

    Objective: The validity of the rule of thumb that infants may have a weight loss of 10% in the first days after birth is unknown. We assessed the validity of this and other rules to detect breast-fed infants with hypernatraemic dehydration. Design: A reference chart for relative weight change was co

  7. Abstracting audit data for lightweight intrusion detection

    KAUST Repository

    Wang, Wei

    2010-01-01

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

  8. 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.

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

    OpenAIRE

    Peter J. Best; Pall Rikhardsson; Mark Toleman

    2009-01-01

    Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoring-surveillance of security audi...

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

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

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

  11. Fault detection in electric power systems based on control charts

    Directory of Open Access Journals (Sweden)

    Kisić Emilija

    2013-01-01

    Full Text Available This paper analyzes the control system of the combustion process and protection from explosions in the boiler furnace of thermal power plant using the techniques of control charts. The data from old and newly introduced system for measuring under-pressure differences in boiler furnace at unit B2, TE Nikola Tesla (TENT Obrenovac, were analyzed. The signal of undepressure difference is used for boiler protection function in thermal power plant TENT B. The results that confirm the advantages of the newly introduced system of measurements are presented. A detailed discussion about the benefits and the shortcomings of the control charts application in industrial processes are given in the paper.

  12. Fault detection in electric power systems based on control charts

    OpenAIRE

    Kisić Emilija; Petrović Vera; Jakovljević Miroslav; Đurović Željko

    2013-01-01

    This paper analyzes the control system of the combustion process and protection from explosions in the boiler furnace of thermal power plant using the techniques of control charts. The data from old and newly introduced system for measuring under-pressure differences in boiler furnace at unit B2, TE Nikola Tesla (TENT) Obrenovac, were analyzed. The signal of undepressure difference is used for boiler protection function in thermal power plant TENT B. The results that confirm the advanta...

  13. National audit of the sensitivity of double-contrast barium enema for colorectal carcinoma, using control charts - For the Royal College of Radiologists Clinical Radiology Audit Sub-Committee

    International Nuclear Information System (INIS)

    AIM: To audit the sensitivity of double-contrast barium enema (DCBE) for colorectal carcinoma, as currently practised in UK departments of radiology. METHODS: As part of its programme of national audits, the Royal College of Radiologists Clinical Radiology Audit Sub-Committee undertook a retrospective audit of the sensitivity of DCBE for colorectal carcinoma during 2002. The following targets were set: demonstration of a lesion >=95%; correct identification as a carcinoma >=90%.RESULTS: Across the UK, 131 departments took part in the audit, involving 5454 examinations. The mean demonstration rate was 92.9% and the diagnosis rate was 85.9%, slightly below the targets set. The equivocal rate (lesion demonstrated, but not defined as malignant) was 6.9%, the perception failure rate was 2.8% and the technical failure rate was 4.4%. Control-chart methodology was used to analyze the data and to identify any departments whose performance was consistent with special-cause variation.CONCLUSION: When compared with the diagnosis rate (84.6%) and demonstration rate (92.7%) reported in the Wessex Audit 1995, [Thomas RD, Fairhurst JJ, Frost RA. Wessex regional audit: barium enema in colo-rectal carcinoma. Clin Radiol 1995;50:647-50.] a similar level of performance was observed in the NHS today, implying that the basic process for undertaking and reporting DCBE has remained relatively unchanged over the last few years. Improvement in the future will require fundamental changes to the process of reporting DCBE, in order to minimize the perception failure rate and accurately to describe lesions, so reducing the equivocal rate. Control-chart methodology has a useful role in identifying strategies to deliver continual improvement

  14. Detecting Discrimination in Audit and Correspondence Studies

    Science.gov (United States)

    Neumark, David

    2012-01-01

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

  15. Audit

    OpenAIRE

    1991-01-01

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

  16. Seasonal ARMA-based SPC charts for anomaly detection: Application to emergency department systems

    KAUST Repository

    Kadri, Farid

    2015-10-22

    Monitoring complex production systems is primordial to ensure management, reliability and safety as well as maintaining the desired product quality. Early detection of emergent abnormal behaviour in monitored systems allows pre-emptive action to prevent more serious consequences, to improve system operations and to reduce manufacturing and/or service costs. This study reports the design of a new methodology for the detection of abnormal situations based on the integration of time-series analysis models and statistical process control (SPC) tools for the joint development of a monitoring system to help supervising of the behaviour of emergency department services (EDs). The monitoring system developed is able to provide early alerts in the event of abnormal situations. The seasonal autoregressive moving average (SARMA)-based exponentially weighted moving average (EWMA) anomaly detection scheme proposed was successfully applied to the practical data collected from the database of the paediatric emergency department (PED) at Lille regional hospital centre, France. The method developed utilizes SARMA as a modelling framework and EWMA for anomaly detection. The EWMA control chart is applied to the uncorrelated residuals obtained from the SARMA model. The detection results of the EWMA chart are compared with two other commonly applied residual-based tests: a Shewhart individuals chart and a Cumulative Sum (CUSUM) control chart.

  17. Fault detection and diagnosis using statistical control charts and artificial neural networks

    International Nuclear Information System (INIS)

    In order to operate a successful plant or process, continuous improvement must be made in the areas of safety, quality and reliability. Central to this continuous improvement is the early or proactive detection and correct diagnosis of process faults. This research examines the feasibility of using Cumulative Summation (CUSUM) Control Charts and artificial neural networks together for fault detection and diagnosis (FDD). The proposed FDD strategy was tested on a model of the heat transport system of a CANDU nuclear reactor. The results of the investigation indicate that a FDD system using CUSUM Control Charts and a Radial Basis Function (RBF) neural network is not only feasible but also of promising potential. The control charts and neural network are linked together by using a characteristic fault signature pattern for each fault which is to be detected and diagnosed. When tested, the system was able to eliminate all false alarms at steady state, promptly detect 6 fault conditions and correctly diagnose 5 out of the 6 faults. The diagnosis for the sixth fault was inconclusive. (author). 9 refs., 6 tabs., 7 figs

  18. Application of Residual-Based EWMA Control Charts for Detecting Faults in Variable-Air-Volume Air Handling Unit System

    OpenAIRE

    Haitao Wang

    2016-01-01

    An online robust fault detection method is presented in this paper for VAV air handling unit and its implementation. Residual-based EWMA control chart is used to monitor the control processes of air handling unit and detect faults of air handling unit. In order to provide a level of robustness with respect to modeling errors, control limits are determined by incorporating time series model uncertainty in EWMA control chart. The fault detection method proposed was tested and validated using re...

  19. Modeling fraud detection and the incorporation of forensic specialists in the audit process

    DEFF Research Database (Denmark)

    Sakalauskaite, Dominyka

    Financial statement audits are still comparatively poor in fraud detection. Forensic specialists can play a significant role in increasing audit quality. In this paper, based on prior academic research, I develop a model of fraud detection and the incorporation of forensic specialists in the audit...... process. The intention of the model is to identify the reasons why the audit is weak in fraud detection and to provide the analytical framework to assess whether the incorporation of forensic specialists can help to improve it. The results show that such specialists can potentially improve the fraud...... detection in the audit, but might also cause some negative implications. Overall, even though fraud detection is one of the main topics in research there are very few studies done on the subject of how auditors co-operate with forensic specialists. Thus, the paper concludes with suggestions for further...

  20. Robust CUSUM control charting

    NARCIS (Netherlands)

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

    2013-01-01

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

  1. Comparing Melanoma Invasiveness in Dermatologist- versus Patient-Detected Lesions: A Retrospective Chart Review

    Directory of Open Access Journals (Sweden)

    Cindy L. Lamerson

    2012-01-01

    Full Text Available This study examined whether patient-identified melanomas were more advanced than dermatologist-identified tumors at routine clinic visits, and whether a personal or family history of skin cancer was associated with patterns of detection. A retrospective chart review was performed on melanoma patients (N=201 in a private dermatology clinic. Variables included age, gender, pattern of detection (i.e., patient or a board certified dermatologist, personal or family history of skin cancer, skin type, and previous sun exposure, as well as tumor location and severity. Dermatologist-diagnosed melanomas were less invasive (P<0.0005, and more likely present on the chest, back, and legs (P<0.01. Conversely, patient-identified lesions were more likely to occur on the face, neck and scalp, be associated with younger patients, and a family history of melanoma, but not other types of skin cancer (P<0.01. In a post-hoc analysis examining these factors as predictors of tumor invasiveness, only diagnostic source was significant. Specifically, dermatologist-identified tumors were significantly less invasive than patient-identified tumors. Although age, family history, and tumor location played roles in the early detection of melanomas, the most important factor was diagnostic source. Thus, board-certified dermatologists play a key role in the early detection of malignant melanoma.

  2. 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...

  3. Cluster analysis for anomaly detection in accounting data : an audit approach

    OpenAIRE

    Thiprungsri, Sutapat; Vasarhelyi, Miklos A.

    2011-01-01

    This study examines the application of cluster analysis in the accounting domain, particularly discrepancy detection in audit. Cluster analysis groups data so that points within a single group or cluster are similar to one another and distinct from points in other clusters. Clustering has been shown to be a good candidate for anomaly detection. The purpose of this study is to examine the use of clustering technology to automate fraud filtering during an audit. We use cluster analysis to help ...

  4. INTERNAL AUDIT, RISK DETECTION TOOL FOR CONTEMPORARY CRISIS

    OpenAIRE

    Maria LUPU (BOTEZATU); Liliana NEAGU (MANEA); Valentina MINEA

    2013-01-01

    The current economic and financial crisis appeared without the anticipation of audit and control organizations, without objecting its manifestation or denouncing the practices that triggered it, that's why the limits and the potential were highlighted. To maximize the internal audit function, to expand the spectrum of risk management, to protect business and to deliver measurable values at world level, have been made a number of studies that have contributed by solving the fundamental causes ...

  5. Effect of Using Automated Auditing Tools on Detecting Compliance Failures in Unmanaged Processes

    Science.gov (United States)

    Doganata, Yurdaer; Curbera, Francisco

    The effect of using automated auditing tools to detect compliance failures in unmanaged business processes is investigated. In the absence of a process execution engine, compliance of an unmanaged business process is tracked by using an auditing tool developed based on business provenance technology or employing auditors. Since budget constraints limit employing auditors to evaluate all process instances, a methodology is devised to use both expert opinion on a limited set of process instances and the results produced by fallible automated audit machines on all process instances. An improvement factor is defined based on the average number of non-compliant process instances detected and it is shown that the improvement depends on the prevalence of non-compliance in the process as well as the sensitivity and the specificity of the audit machine.

  6. Charts for Weight Loss to Detect Hypernatremic Dehydration and Prevent Formula Supplementing

    NARCIS (Netherlands)

    Dommelen, P. van; Boer, S.; Unal, S.; Wouwe, J.P. van

    2014-01-01

    BACKGROUND: Most breast-fed newborns get the milk they need. However, very rarely milk intake is insufficient mostly as a result of poor breastfeeding techniques. Dramatic weight loss and hypernatremic dehydration may occur. Our aim was to construct charts for weight loss. METHODS: A case-control st

  7. A Multi-Chart Approach for Mean Shift Detection%监测均值变动的多重控制图方法

    Institute of Scientific and Technical Information of China (English)

    韩东; 宗福季; 胡锡健

    2008-01-01

    In this paper we consider a multi-chart for detecting a unknown shift in the mean of an identically distributed process. It is shown that the multi-chart has usually two advantages: one is in that it can much reduce computational complexity compared to the GLR (generalized likelihood ratio) and GEWMA (generalized exponentially weighted moving average) control charts when the in-control ARL (average run length) is large; the other is that it can quickly detect the size of the mean shift. Moreover, the numerical simulations show that the multi-chart can not only perform better than its constituent charts which consist of the multi-chart in the sense that the average of the ARLs of the constituent charts is large than that of the multi-chart, but also be superior on the whole to a single CUSUM, EWMA, EWMA multi-chart and GLR control charts in detecting the various mean shifts when the in-control ARL is not large.%本文证明了当受控平均运行长度充分大时,多重控制图有两个优点:一是相比较GLR(广义似然比)和GEWMA(广义指数权重移动平均)控制图它可以大大降低运算的复杂性;二是能够较快地监测均值变化的大小.数值模拟也表明:多重控制图不仅优于其构成的单个控制图,而且在监测未知的均值变动方面也优于单个的CUSUM.EWMA,多重EWMA和GLR控制图.

  8. Improved detection of incipient anomalies via multivariate memory monitoring charts: Application to an air flow heating system

    KAUST Repository

    Harrou, Fouzi

    2016-08-11

    Detecting anomalies is important for reliable operation of several engineering systems. Multivariate statistical monitoring charts are an efficient tool for checking the quality of a process by identifying abnormalities. Principal component analysis (PCA) was shown effective in monitoring processes with highly correlated data. Traditional PCA-based methods, nevertheless, often are relatively inefficient at detecting incipient anomalies. Here, we propose a statistical approach that exploits the advantages of PCA and those of multivariate memory monitoring schemes, like the multivariate cumulative sum (MCUSUM) and multivariate exponentially weighted moving average (MEWMA) monitoring schemes to better detect incipient anomalies. Memory monitoring charts are sensitive to incipient anomalies in process mean, which significantly improve the performance of PCA method and enlarge its profitability, and to utilize these improvements in various applications. The performance of PCA-based MEWMA and MCUSUM control techniques are demonstrated and compared with traditional PCA-based monitoring methods. Using practical data gathered from a heating air-flow system, we demonstrate the greater sensitivity and efficiency of the developed method over the traditional PCA-based methods. Results indicate that the proposed techniques have potential for detecting incipient anomalies in multivariate data. © 2016 Elsevier Ltd

  9. Auditing smear microscopy results according to time to detection using the BACTEC™ MGIT™ TB system.

    Science.gov (United States)

    Elsaghier, A A F

    2015-09-01

    Smear microscopy is a rapid method for the identification of the most infectious patients with mycobacterial infection. Suboptimal smear microscopy may significantly compromise or delay patient isolation and contact tracing. A stringent method for auditing mycobacterial smear results is thus needed. This article proposes an auditing tool based on time to detection (TTD) of culture-positive samples using the automated BACTEC™ MGIT™ 960 TB system. In our study, sputum samples subjected to liquefaction and concentration before staining with a TTD of ≤ 13 days using the BACTEC system should be positive on smear microscopy. PMID:26260828

  10. Detecting defective electrical components in heterogeneous infra-red images by spatial control charts

    Science.gov (United States)

    Jamshidieini, Bahman; Fazaee, Reza

    2016-05-01

    Distribution network components connect machines and other loads to electrical sources. If resistance or current of any component is more than specified range, its temperature may exceed the operational limit which can cause major problems. Therefore, these defects should be found and eliminated according to their severity. Although infra-red cameras have been used for inspection of electrical components, maintenance prioritization of distribution cubicles is mostly based on personal perception and lack of training data prevents engineers from developing image processing methods. New research on the spatial control chart encouraged us to use statistical approaches instead of the pattern recognition for the image processing. In the present study, a new scanning pattern which can tolerate heavy autocorrelation among adjacent pixels within infra-red image was developed and for the first time combination of kernel smoothing, spatial control charts and local robust regression were used for finding defects within heterogeneous infra-red images of old distribution cubicles. This method does not need training data and this advantage is crucially important when the training data is not available.

  11. 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...

  12. 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...

  13. An Effective and Novel Neural Network Ensemble for Shift Pattern Detection in Control Charts

    Directory of Open Access Journals (Sweden)

    Mahmoud Barghash

    2015-01-01

    Full Text Available Pattern recognition in control charts is critical to make a balance between discovering faults as early as possible and reducing the number of false alarms. This work is devoted to designing a multistage neural network ensemble that achieves this balance which reduces rework and scrape without reducing productivity. The ensemble under focus is composed of a series of neural network stages and a series of decision points. Initially, this work compared using multidecision points and single-decision point on the performance of the ANN which showed that multidecision points are highly preferable to single-decision points. This work also tested the effect of population percentages on the ANN and used this to optimize the ANN’s performance. Also this work used optimized and nonoptimized ANNs in an ensemble and proved that using nonoptimized ANN may reduce the performance of the ensemble. The ensemble that used only optimized ANNs has improved performance over individual ANNs and three-sigma level rule. In that respect using the designed ensemble can help in reducing the number of false stops and increasing productivity. It also can be used to discover even small shifts in the mean as early as possible.

  14. Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran = Velikost podjetja, ureditev revidiranja in odkrivanje goljufij: empiriˇcni dokazi iz Irana

    OpenAIRE

    Mahdi Salehi; Ali Mansoury

    2009-01-01

    An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has documented a positive association between audit quality and auditor size. While some studies have used the audit fee as a surrogate for audit quality, other studies have employed more direct measures, such ...

  15. Communication of Audit Risk to Students.

    Science.gov (United States)

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

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

  16. Isomers chart

    International Nuclear Information System (INIS)

    The nuclear isomers are nuclides offering the same mass number and the same atomic number, but different energy levels. In the following chart the zero energy ground states are omitted and the metastable isomers, i.e. of non-zero energy, known and of measurable lifetime, are listed. The lower limit of this lifetime was set here to 0.1 x 10-6 s. The various isomers were classified in increasing lifetimes. (authors)

  17. Utilization of Detection and Identification of Detonation (Knock) Using a Wavelet to Create a Chart for a Petrol Engine’s Characteristics

    OpenAIRE

    Agus Sujono; R. Soekrisno; Eka Firmansyah; Oyas Wahyunggoro

    2015-01-01

    The development of internal combustion engine always facing with the knock problem., Indeed, the characteristics of a motor engine itself is determined by the knocking issue. In this study, a method of knocking detection through simple microphone sensor has been developed. It incorporates discrete wavelet transformation (DWT) analysis and the regression function of the sound wave envelope to identify the occurrance of knock. After detecting the knock, a 3D engine ignition chart (characteri...

  18. Retroactive auditing

    OpenAIRE

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

    2011-01-01

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

  19. Control charts for identifying systematic errors using control sera to detect antibody to Salmonella in an indirect ELISA

    DEFF Research Database (Denmark)

    Bak, H.; Barfod, Kristen

    2008-01-01

    This study evaluated the preparation of Shewhart's control charts using the concept of rational subgroups for monitoring the Salmonella antibody ELISA used for surveillance of Danish pig herds. Control charts were prepared for a buffer control sample, a negative serum sample and a positive serum...... sample. The quality control variables were the natural logarithm (In) of the uncalibrated optical density (OD) for the buffer control sample and the negative serum sample, and the calibrated OD (OD%) for the positive serum sample. Testing round (run) within laboratory robot was chosen as the subgroup...

  20. Utilization of Detection and Identification of Detonation (Knock Using a Wavelet to Create a Chart for a Petrol Engine’s Characteristics

    Directory of Open Access Journals (Sweden)

    Agus Sujono

    2015-04-01

    Full Text Available The development of internal combustion engine always facing with the knock problem., Indeed, the characteristics of a motor engine itself is determined by the knocking issue. In this study, a method of knocking detection through simple microphone sensor has been developed. It incorporates discrete wavelet transformation (DWT analysis and the regression function of the sound wave envelope to identify the occurrance of knock. After detecting the knock, a 3D engine ignition chart (characteristic can be created as demonstrated in this paper.

  1. Auditing Orthopaedic Audit

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-01-01

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

  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. On regional geomagnetic charts

    Science.gov (United States)

    Alldredge, L.R.

    1987-01-01

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

  4. Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran = Velikost podjetja, ureditev revidiranja in odkrivanje goljufij: empiriˇcni dokazi iz Irana

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2009-03-01

    Full Text Available An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has documented a positive association between audit quality and auditor size. While some studies have used the audit fee as a surrogate for audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large cpa firms. By the way, in recent years there has been considerable debate about the nature of audit practice (Salehi 2007. Auditors also have responsibility for ensuring the accuracy and precision of statements prepared by managers.

  5. Autonomic intrusion detection: Adaptively detecting anomalies over unlabeled audit data streams in computer networks

    KAUST Repository

    Wang, Wei

    2014-06-22

    In this work, we propose a novel framework of autonomic intrusion detection that fulfills online and adaptive intrusion detection over unlabeled HTTP traffic streams in computer networks. The framework holds potential for self-managing: self-labeling, self-updating and self-adapting. Our framework employs the Affinity Propagation (AP) algorithm to learn a subject’s behaviors through dynamical clustering of the streaming data. It automatically labels the data and adapts to normal behavior changes while identifies anomalies. Two large real HTTP traffic streams collected in our institute as well as a set of benchmark KDD’99 data are used to validate the framework and the method. The test results show that the autonomic model achieves better results in terms of effectiveness and efficiency compared to adaptive Sequential Karhunen–Loeve method and static AP as well as three other static anomaly detection methods, namely, k-NN, PCA and SVM.

  6. Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

    Science.gov (United States)

    Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

    2012-06-01

    Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (p< 0.01) from the expected distribution described by Benford. Only the observed absolute frequencies for digits 3, 4 and 5 did not differ significantly from the expected values. In an analysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being

  7. Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

    Science.gov (United States)

    Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

    2012-06-01

    Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (p< 0.01) from the expected distribution described by Benford. Only the observed absolute frequencies for digits 3, 4 and 5 did not differ significantly from the expected values. In an analysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being

  8. 基于自适应EWMA算法t控制图检测能力的研究%Research on Detection Capability of t Control Chart Based on Adaptive EWMA algorithm

    Institute of Scientific and Technical Information of China (English)

    常志远

    2014-01-01

    An AEWMA t control chart is proposed because Zhang’s EWMA t chart is only sensi-tive to fixed offset. And the AEWMA t chart is faster in monitoring small offset than EWMA t chart,with similar detection capability for large offset. A Markov chain method is given to develop the average run length and standard deviation run length. Simulations show that,SDRL of AEWMA t chart is smaller than EWMA t chart,when the steady ARL is same.%针对 Zhang 提出的常规 EWMA t 控制图存在只对固定偏移敏感的问题,提出了自适应 EWMA t 控制图。本文算法在不损失对大偏移检测敏感性的前提下,提高了常规 EWMA t 控制图检测小偏移的能力。使用 Markov 方法计算并比较了常规 EWMA t 控制图和 AEWMA t 控制图的 ARL 和 SDRL,结果表明相同稳态 ARL 情况下自适应 EWMA t 控制图比常规 EWMA t 控制图有更小的 SDRL。

  9. Energy Detectives! Introduce Students to a Promising Career in Energy Auditing

    Science.gov (United States)

    Helmholdt, Nick

    2012-01-01

    The growing field of energy assessment for buildings presents opportunities for teachers to engage students in topics related to current issues, science, technology, and communication skills. Students who find satisfaction in energy auditing can expand their interests into careers as the demand to stop wasteful practices in homes and businesses…

  10. 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.

  11. 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.

  12. Evaluating the Strengths and Weaknesses of Mining Audit Data for Automated Models for Intrusion Detection in Tcpdump and Basic Security Module Data

    Directory of Open Access Journals (Sweden)

    A. Arul Lawrence Selvakumar

    2012-01-01

    Full Text Available Problem statement: Intrusion Detection System (IDS have become an important component of infrastructure protection mechanism to secure the current and emerging networks, its services and applications by detecting, alerting and taking necessary actions against the malicious activities. The network size, technology diversities and security policies make networks more challenging and hence there is a requirement for IDS which should be very accurate, adaptive, extensible and more reliable. Although there exists the novel framework for this requirement namely Mining Audit Data for Automated Models for Intrusion Detection (MADAM ID, it is having some performance shortfalls in processing the audit data. Approach: Few experiments were conducted on tcpdump data of DARPA and BCM audit files by applying the algorithms and tools of MADAM ID in the processing of audit data, mine patterns, construct features and build RIPPER classifiers. By putting it all together, four main categories of attacks namely DOS, R2L, U2R and PROBING attacks were simulated. Results: This study outlines the experimentation results of MADAM ID in testing the DARPA and BSM data on a simulated network environment. Conclusion: The strengths and weakness of MADAM ID has been identified thru the experiments conducted on tcpdump data and also on Pascal based audit files of Basic Security Module (BSM. This study also gives some additional directions about the future applications of MADAM ID.

  13. Recovery Audit Program

    Data.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    Fang Yen Yen

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

  15. Improved data driven control charts

    NARCIS (Netherlands)

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

    2007-01-01

    Classical control charts for monitoring the mean are based on the assumption of normality. When normality fails, these control charts are no longer valid and serious errors often arise. Data driven control charts, which choose between the normal chart, a parametric one and a nonparametric chart, hav

  16. Judicial Auditing.

    OpenAIRE

    Spitzer, Matt; Talley, Eric

    2000-01-01

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

  17. 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...

  18. 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...

  19. 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...

  20. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  1. State-Chart Autocoder

    Science.gov (United States)

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

    2007-01-01

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

  2. Spreadsheet Auditing Software

    OpenAIRE

    Nixon, David; O'Hara, Mike

    2010-01-01

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

  3. STATUTORY AUDIT AND PERFORMANCE AUDIT

    OpenAIRE

    Suciu Gheorghe

    2012-01-01

    The financial audit has two components: the statutory audit (mandatory for certain companies) made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members). The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statut...

  4. HSE auditing

    Energy Technology Data Exchange (ETDEWEB)

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

    1996-12-31

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

  5. The alcohol use disorders identification test (AUDIT: validation of a Nepali version for the detection of alcohol use disorders and hazardous drinking in medical settings

    Directory of Open Access Journals (Sweden)

    Pradhan Bickram

    2012-10-01

    Full Text Available Abstract Background Alcohol problems are a major health issue in Nepal and remain under diagnosed. Increase in consumption are due to many factors, including advertising, pricing and availability, but accurate information is lacking on the prevalence of current alcohol use disorders. The AUDIT (Alcohol Use Disorder Identification Test questionnaire developed by WHO identifies individuals along the full spectrum of alcohol misuse and hence provides an opportunity for early intervention in non-specialty settings. This study aims to validate a Nepali version of AUDIT among patients attending a university hospital and assess the prevalence of alcohol use disorders along the full spectrum of alcohol misuse. Methods This cross-sectional study was conducted in patients attending the medicine out-patient department of a university hospital. DSM-IV diagnostic categories (alcohol abuse and alcohol dependence were used as the gold standard to calculate the diagnostic parameters of the AUDIT. Hazardous drinking was defined as self reported consumption of ≥21 standard drink units per week for males and ≥14 standard drink units per week for females. Results A total of 1068 individuals successfully completed the study. According to DSM-IV, drinkers were classified as follows: No alcohol problem (n=562; 59.5%, alcohol abusers (n= 78; 8.3% and alcohol dependent (n=304; 32.2%. The prevalence of hazardous drinker was 67.1%. The Nepali version of AUDIT is a reliable and valid screening tool to identify individuals with alcohol use disorders in the Nepalese population. AUDIT showed a good capacity to discriminate dependent patients (with AUDIT ≥11 for both the gender and hazardous drinkers (with AUDIT ≥5 for males and ≥4 for females. For alcohol dependence/abuse the cut off values was ≥9 for both males and females. Conclusion The AUDIT questionnaire is a good screening instrument for detecting alcohol use disorders in patients attending a university

  6. 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.

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

    Directory of Open Access Journals (Sweden)

    Marroquín–Prado E.

    2010-10-01

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

  8. Understanding Graphs & Charts.

    Science.gov (United States)

    Cleary, John J.; Gravely, Mary Liles

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

  9. INIS: Terminology charts

    International Nuclear Information System (INIS)

    This document is one in a series of publications known as the INIS Reference Series. It is to be used in conjunction with the INIS indexing manual and the INIS thesaurus for the preparation of input to the INIS database. The thesaurus and terminology charts in their first edition (Rev.0) were produced as the result of an agreement between the International Atomic Energy Agency (IAEA) and the European Atomic Energy Community (Euratom). Except for minor changes the terminology and the interrelationships between terms are those of the December 1969 edition of the Euratom Thesaurus. The purpose of the terminology harts is to display the descriptors of the thesaurus in the context of their hierarchical and other semantic relationships. Hierarchically related terms are grouped in clusters, each representing one of the principal concepts of a subject field. The descriptors are grouped around or under the broadest term of the clusters which is printed in upper case. The hierarchical relationships within the clusters are shown by the arrangement of the terms in smaller boxes within the larger boxes circumscribing the clusters. The clusters are connected by lines of various thickness, representing the other (mostly non-hierarchical) relationships. These connections are the equivalent to 'see also' and 'related term' cross-references. The thickness of the lines represents the strength of the semantic relations, or, in the practice of a retrieval system the probability that one term replacing a connected term in a query, will still yield pertinent references. The figures accompanying the descriptors represent their frequency of assignment to the first 987,000 documents stored in the Euratom system (May 1970). They are presented in order to show the relative importance of the descriptors within the subject field. The asterisks (*) accompanying descriptors in the charts refer to descriptors, for which a scope note can be found in the INIS: Thesaurus at the time the charts went

  10. Audit Games with Multiple Defender Resources

    OpenAIRE

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

    2014-01-01

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

  11. Data for NASA's AVE 3 experiment: 25-mb sounding data and synoptic charts. [investigation of atmospheric parameters detected from satellite data under conditions of heavy snow cover

    Science.gov (United States)

    Fuelberg, H. E.; Turner, R. E.

    1975-01-01

    The atmospheric variability experiment (AVE 3) is described and tabulated rawinsonde data at 25-mb intervals from the surface to 25 mb for the 41 stations is presented. The experiment was conducted between February 6 and February 7, 1975. Brief discussions are given on methods of data processing, changes in the reduction scheme since the AVE 2 pilot experiment, and data accuracy. An example of contact data is presented as well as synoptic charts prepared from the data.

  12. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

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

  13. 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...

  14. 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...

  15. Spreadsheet Auditing Software

    CERN Document Server

    Nixon, David

    2010-01-01

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

  16. Improving detection of familial hypercholesterolaemia in primary care using electronic audit and nurse-led clinics

    OpenAIRE

    Green, P.; Neely, D; Humphries, S.E.; Medway FH Audit Steering Committee; Saunders, T; Gray, V; Gordon, L; Payne, J.; Carter, S.; Neuwirth, C; Rees, A; Gallagher, H.

    2016-01-01

    Abstract Rationale, aims and objectives In the UK fewer than 15% of familial hypercholesterolemia (FH) cases are diagnosed, representing a major gap in coronary heart disease prevention. We wished to support primary care doctors within the Medway Clinical Commissioning Group (CCG) to implement NICE guidance (CG71) and consider the possibility of FH in adults who have raised total cholesterol concentrations, thereby improving the detection of people with FH. Methods Utilizing clinical decision...

  17. The Detection of Human Spreadsheet Errors by Humans versus Inspection (Auditing) Software

    CERN Document Server

    Aurigemma, Salvatore

    2010-01-01

    Previous spreadsheet inspection experiments have had human subjects look for seeded errors in spreadsheets. In this study, subjects attempted to find errors in human-developed spreadsheets to avoid the potential artifacts created by error seeding. Human subject success rates were compared to the successful rates for error-flagging by spreadsheet static analysis tools (SSATs) applied to the same spreadsheets. The human error detection results were comparable to those of studies using error seeding. However, Excel Error Check and Spreadsheet Professional were almost useless for correctly flagging natural (human) errors in this study.

  18. NASA Audit Follow-up Handbook

    Science.gov (United States)

    1990-01-01

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

  19. Model based control charts in stage 1 quality control

    OpenAIRE

    Koning, Alex

    1999-01-01

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

  20. 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.

  1. Synthetic growth reference charts.

    Science.gov (United States)

    Hermanussen, M; Burmeister, J

    1999-08-01

    Distance standards of height (growth charts) tend to get out of date and must be actualized from time to time. The aim of the present meta-analysis was to investigate characteristics of the cross sectional incremental pattern of body stature, evaluating the possibility of generating distance standards of height without the need for extensive de novo measurements. In view of the differences in growth in early and late childhood, we divided the total period of child development into the period between birth and the age of 6y, and between 6 and early adulthood (15y in females, 18 y in males). With respect to birth length, we meta-analysed 50 European and US American growth studies; with respect to growth in early childhood, 14 studies were analysed; and with respect to growth in late childhood, we meta-analysed 40 male and 51 female growth studies, from 14 European countries and the USA. Variations in body stature were meta-analysed in very large data samples, including the 1992 German birth cohort with more than 500 000 measurements of newborns, 10 000 measurements of 2-y-old German children, more than 500 000 measurements of German school children, and 6 large growth surveys of Japan and Czechoslovakia, with altogether more than 24 000 000 measurements. We found a rigid pattern of cross sectional body stature increment between birth and early adulthood that could be expressed by age-specific linear regression coefficients. Body stature was found to be related between sexes. Male birth length correlated with female length (r = 0.933, p < 0.001, slope = 4.62, intercept = 0.89), stature of 6-y-old boys correlated with stature of 6-y-old girls (r = 0.96, p < 0.001, slope = 1.05, intercept= -6.75), and stature of 18-y-old boys correlated with stature of 15-y-old girls (r=0.96, p < 0.001, slope = 0.90, intercept = 2.85). The developmental pace was also strongly related in both sexes. In conclusion, age-specific linear regression coefficients can be utilized synthetically

  2. Internal audit

    OpenAIRE

    Topor, Peter

    2011-01-01

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

  3. Audit Committees

    OpenAIRE

    2009-01-01

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

  4. Audit outsourcingu

    OpenAIRE

    Stoilov, Martin

    2009-01-01

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

  5. Audit Schedule

    OpenAIRE

    Martinez Pinzon, Christian

    2014-01-01

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

  6. 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.

  7. Flash Builder charting and multimedia

    CERN Document Server

    Rocchi, Cesare

    2010-01-01

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

  8. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Siti Elda Hiererra

    2014-12-01

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

  10. 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...

  11. Siawise Audit

    OpenAIRE

    Raro, Bruno Daniel da Silva

    2015-01-01

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

  12. Events Classification in Log Audit

    OpenAIRE

    Sabah Al-Fedaghi; Fahad Mahdi

    2010-01-01

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

  13. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  14. Audit and improve! Evaluation of a real-time probe-based PCR assay with internal control for the direct detection of Mycobacterium tuberculosis complex.

    Science.gov (United States)

    Inoue, M; Tang, W Y; Wee, S Y; Barkham, T

    2011-01-01

    We retrospectively audited the performance of the commercial kit in use in our laboratory for the detection of Mycobacterium tuberculosis complex (MTBC) and found the sensitivity to be unacceptably low at 69% (52/75). We developed an in-house end-point polymerase chain reaction (PCR) detecting IS6110, an IS-like element of MTBC, and achieved a sensitivity of 90% (66/73) with the same DNA samples, re-emphasising the poor performance of the commercial kit. In order to avoid specificity issues surrounding gel-based PCR, we developed a probe-based real-time PCR assay with an internal control and achieved a sensitivity of 84%, specificity of 97% and diagnostic odds ratio (DOR) of 207. The evaluation was performed on clinically requested samples, so we expect the performance of the assay in real life to match the data from this evaluation. Centers for Disease Control and Prevention (CDC) guidelines recommending nucleic acid tests for the investigation of possible cases of tuberculosis are expected to promote the use of molecular assays. It is important that clinical laboratories do not assume that assays, in-house or commercial, will perform well or that they will continue to perform well. Audit at regular intervals is necessary to maintain confidence and to demonstrate that the assay works to specification in the real test population.

  15. Growth charts of human development

    NARCIS (Netherlands)

    Van Buuren, Stef

    2014-01-01

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

  16. Kingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards

    OpenAIRE

    World Bank, (WB)

    2007-01-01

    The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to pr...

  17. Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards

    OpenAIRE

    World Bank, (WB)

    2007-01-01

    The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to pr...

  18. Criteria for internal auditing.

    Science.gov (United States)

    Holder, W W; Clay, R J

    1979-01-01

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

  19. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

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

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

    OpenAIRE

    NI, MENGLU

    2012-01-01

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

  1. 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

  2. A Variable Sampling Interval Synthetic Xbar Chart for the Process Mean.

    Directory of Open Access Journals (Sweden)

    Lei Yong Lee

    Full Text Available The usual practice of using a control chart to monitor a process is to take samples from the process with fixed sampling interval (FSI. In this paper, a synthetic X control chart with the variable sampling interval (VSI feature is proposed for monitoring changes in the process mean. The VSI synthetic X chart integrates the VSI X chart and the VSI conforming run length (CRL chart. The proposed VSI synthetic X chart is evaluated using the average time to signal (ATS criterion. The optimal charting parameters of the proposed chart are obtained by minimizing the out-of-control ATS for a desired shift. Comparisons between the VSI synthetic X chart and the existing X, synthetic X, VSI X and EWMA X charts, in terms of ATS, are made. The ATS results show that the VSI synthetic X chart outperforms the other X type charts for detecting moderate and large shifts. An illustrative example is also presented to explain the application of the VSI synthetic X chart.

  3. 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...

  4. 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...

  5. 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

  6. 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 ...

  7. Audit of Financial Statement

    OpenAIRE

    Černá, Helena

    2011-01-01

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

  8. A study on the effects of state ownership on auditing cost

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Asgari

    2014-06-01

    Full Text Available This paper investigates the relationship between state ownership and auditing expenses of 141 Iranian firms from Tehran Stock Exchange over the period 2008-2012. Using stepwise regression technique, the study has detected a negative and meaningful relationship between state ownership and auditing costs. In addition, the study has determined a positive and meaningful relationship between auditing firm size and auditing expenses. Finally, state ownership has negative impact on relationship between auditing firm size and auditing expenses such that with an increase on state ownership, the effects of auditing firm and auditing expenses will be reduced.

  9. Performing of quality audits

    International Nuclear Information System (INIS)

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

  10. 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.

  11. 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.

  12. Can Analysts Detect Audit Collusion?---Empirical Evidence from Chinese Listed Companies%分析师能发现审计合谋吗?--基于我国上市公司的经验证据

    Institute of Scientific and Technical Information of China (English)

    李志刚; 施先旺; 刘拯

    2015-01-01

    以异常审计收费作为审计合谋的代理变量,研究分析师是否能发现审计合谋行为。研究发现,分析师跟踪人数会随异常审计费用的增加而显著减少,这说明分析师能觉察到审计合谋可能带来的风险,并通过放弃跟踪该公司的方式向市场传递信息;进一步研究发现,分析师对上市时间较长的公司,以及民营上市公司的异常审计费用更为敏感,跟踪数量下降较为明显。%This paper takes abnormal audit fees as the proxy variable of audit collusion and utilizes empirical method to test whether analysts can detect audit collusion .The research finds that the number of analysts following will be significantly reduced with the increase of abnormal audit fees , which indicates that analysts can perceive the risk brought by audit collusion and give the market information by stopping following .Further study also discovers that analysts are more sensitive to abnormal audit fees of the companies listed for a long time and the private listed companies , thus resulting in the dramatic decline in the number of analysts following .

  13. An Approach for Unusual Transaction Detection Based on Time Series Modeling and Control Chart%基于时间序列建模和控制图的异常交易检测方法

    Institute of Scientific and Technical Information of China (English)

    刘卓军; 李晓明

    2013-01-01

    Detecting suspicious transactions is a vital task for fighting against money laundering.To help anti-money laundering analyst screen customer's unusual transactions and behaviors in massive financial transaction information,we propose a nonlinear stochastic approach based on nonlinear Markov stochastic process,phase space reconstruction and hidden Markov chain for Modeling and fitting financial transaction time series.Then a robust control chart is applied to the estimation of errors from the fitting to detect anomalies.Applying the algorithm to real data examples and simulation,the experiment results suggest that the approach is effective and feasible and can be used for helping the detection of unusual transaction.%可疑交易识别是打击洗钱犯罪所要面对的一项重要任务.为辅助反洗钱分析人员从海量金融交易信息中甄别客户异常交易,本文提出一种新的基于非线性马尔科夫随机过程、相空间重构和隐马尔科夫链的非线性随机方法,用于对金融交易时序进行建模拟合,然后应用鲁棒控制图对估计误差进行检验以发现异常.应用该算法对实际交易数据和仿真数据的分析验证了所提方法的有效性和可行性,可以被用于异常交易的监测.

  14. Internal Audit in Practice

    OpenAIRE

    Havelík, Petr

    2011-01-01

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

  15. Fraud and Audit

    OpenAIRE

    Hruška, Tomáš

    2013-01-01

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

  16. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  17. Optimal Regulation of Auditing

    OpenAIRE

    Pagano, Marco; Immordino, Giovanni

    2007-01-01

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

  18. The Predictive Audit Framework

    OpenAIRE

    Kuenkaikaew, Siripan; Vasarhelyi, Miklos A.

    2013-01-01

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

  19. AMDIS and CHART update. 1

    International Nuclear Information System (INIS)

    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)

  20. 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)

  1. MANAGEMENT OF AN AUDIT ORGANIZATION AND AUDIT OF MANAGEMENT

    OpenAIRE

    ION COCHINÃ; CEZARA DOINA ARSENIE

    2012-01-01

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

  2. Economic design of VSI GCCC charts for correlated samples

    Directory of Open Access Journals (Sweden)

    Y K Chen

    2013-08-01

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

  3. The UK radiotherapy dosimetry audit network

    International Nuclear Information System (INIS)

    : S Powley, Lincoln), of one representative from each group and one from NPL. It reviews experience and results and oversees standards. It makes recommendations on minimum frequencies and content (current aim:at least every two years). This ensures uniformity for intergroup comparison of audit performance. In addition, the group uses collaboration with the NPL to co-ordinate first level dosimetry audits in at least one centre per group at 2-yearly intervals. This is to audit the dissemination of chamber calibration factors from NPL to the centres and links the network groups at the level of basic dosimetry. The normal minimum group audits cover megavoltage photons and include ion chamber and beam calibration, beam quality, beam modifiers and other single field parameters, geometric parameters and simple multi-field planned irradiations. Various groups have extended the scope of the audits to kV x-rays, electrons and brachytherapy. A number are using more sophisticated phantoms to audit more complex, more realistic treatment situations. Some of these use phantoms developed for clinical trial audit (eg head-and-neck, lung (CHART), breast (START), prostate (RTO1), eg. ref. Others have developed specific phantoms for the audit group programme. Some audits follow the process through from simulator or CT scanner to volume delineation to planning to delivery. Some groups are currently developing audits for conformal and other sophisticated treatments. In addition to practical measurement audit, there is always also procedural audit, considering dosimetry, quality control, etc. in the visited centre in terms of procedures, documentation and records. As an example the Scottish+ group (including centres in Scotland, northern England, Northern Ireland) is using a semi-anatomic epoxy-resin-based phantom which has enabled audits of irradiations representative of 'treatments' for breast, lung/thorax and three head-and-neck situations. The group has audited kV x-rays and electrons

  4. An examination into the Quality of Audited Financial Statements of Money Deposit Banks in Nigeria

    OpenAIRE

    Kabiru I. Dandago; Abdullahi Sani Rufai

    2014-01-01

    Audit quality is often related to the competence and independence of auditors as being able to detect material misstatements and being prepared to issue appropriate audit reports to reflect their findings. This study aims at assessing the quality of audited financial statements of money deposit Banks in Nigeria, with a view to assessing the independence of an auditor and the level of compliance to audit guidelines and how those guidelines affect the quality of audited financial statements of ...

  5. The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

    Directory of Open Access Journals (Sweden)

    Wali Saputra

    2015-08-01

    Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

  6. The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

    OpenAIRE

    Wali Saputra

    2015-01-01

    Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

  7. Automatic utilities auditing

    Energy Technology Data Exchange (ETDEWEB)

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

    2000-08-01

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

  8. 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...

  9. Auditing, Consulting, and Audit Market Concentration

    OpenAIRE

    Christopher Bleibtreu; Ulrike Stefani

    2011-01-01

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

  10. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  11. Progress in the technology of nautical charting

    Digital Repository Service at National Institute of Oceanography (India)

    Joseph, A.

    surveying; chart projection schemes; the role of radio and satellite-based position-fixing systems; the technology of the modern electronic nautical charts; and applications of computers in modern navigation. The article also peeps into possible future...

  12. 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)...

  13. 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...

  14. Are estimated control charts in control?

    NARCIS (Netherlands)

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

    2001-01-01

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

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

    Science.gov (United States)

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

    2011-02-01

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

  16. 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

  17. Attitudes to audit

    OpenAIRE

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

    1983-01-01

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

  18. 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.

  19. Audit Information Management System

    Data.gov (United States)

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

  20. 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...

  1. The Audit Committee Impact

    OpenAIRE

    2005-01-01

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

  2. Audit Validation Using Ontologies

    OpenAIRE

    Ion IVAN; Claudiu BRANDAS; Alin ZAMFIROIU

    2015-01-01

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

  3. Interní audit

    OpenAIRE

    Samuelová, Barbora

    2011-01-01

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

  4. Features partnership in auditing

    OpenAIRE

    V.P. Bondar

    2015-01-01

    The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients); familiariz...

  5. External and internal audit

    OpenAIRE

    Froňková, Hana

    2011-01-01

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

  6. A One-Class Classification-Based Control Chart Using the K-Means Data Description Algorithm

    Directory of Open Access Journals (Sweden)

    Walid Gani

    2014-01-01

    referred to as OC-charts, and extend their applications. We propose a new OC-chart using the K-means data description (KMDD algorithm, referred to as KM-chart. The proposed KM-chart gives the minimum closed spherical boundary around the in-control process data. It measures the distance between the center of KMDD-based sphere and the new incoming sample to be monitored. Any sample having a distance greater than the radius of KMDD-based sphere is considered as an out-of-control sample. Phase I and II analysis of KM-chart was evaluated through a real industrial application. In a comparative study based on the average run length (ARL criterion, KM-chart was compared with the kernel-distance based control chart, referred to as K-chart, and the k-nearest neighbor data description-based control chart, referred to as KNN-chart. Results revealed that, in terms of ARL, KM-chart performed better than KNN-chart in detecting small shifts in mean vector. Furthermore, the paper provides the MATLAB code for KM-chart, developed by the authors.

  7. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  8. A paediatric X-ray exposure chart

    International Nuclear Information System (INIS)

    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

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

    NARCIS (Netherlands)

    S. Verbeek (Sabine); P.H.C. Eilers (Paul); K.A. Lawrence (Karen); R.C.M. Hennekam (Raoul); F.G. Versteegh (Florens)

    2011-01-01

    textabstractEllis-van Creveld (EvC) syndrome is a congenital malformation syndrome with marked growth retardation. In this study, specific growth charts for EvC patients were derived to allow better follow-up of growth and earlier detection of growth patterns unusual for EvC. With the use of 235 obs

  10. Individuals charts and additional tests for changes in spread

    NARCIS (Netherlands)

    Trip, Albert; Wieringa, Jaap E.

    2003-01-01

    Some authors recommend the use of an additional test for detecting increases in the spread, when using a control chart for individual observations. We examine this recommendation both in a practical situation and theoretically. Both studies show that the additional test gives somewhat more power for

  11. ERGY 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. 

  12. Developing Quantitative Models for Auditing Journal Entries

    OpenAIRE

    Argyrou, Argyris

    2013-01-01

    The thesis examines how the auditing of journal entries can detect and prevent financial statement fraud. Financial statement fraud occurs when an intentional act causes financial statements to be materially misstated. Although it is not a new phenomenon, financial statement fraud has attracted much publicity in the wake of numerous cases of financial malfeasance (e.g. ENRON, WorldCom). Existing literature has provided limited empirical evidence on the link between auditing journal entrie...

  13. Internal Audit and Relevance Within Companies

    OpenAIRE

    Seria Crina

    2014-01-01

    The paper intends to emphasize the evolution of internal audit and its role throughout years from fraud detection, checking records, compliance procedures to adding value to the companies and providing assurance related to the policies and controls to safeguard data security. The article also captures the way internal audit function interacts with external auditors. It is presented the relationship between internal and external auditors, considering the fact that companies could benefit from ...

  14. Continuity Adjustment for Control Charts for Attributes

    Institute of Scientific and Technical Information of China (English)

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

    2003-01-01

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

  15. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

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

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

    OpenAIRE

    George-Silviu Cordos; Melinda-Timea Fulop

    2015-01-01

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

  17. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

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

  18. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  19. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  20. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    OpenAIRE

    George Silviu CORDOȘ; Melinda Times FÜLÖP

    2014-01-01

    Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit ...

  1. The Role of Internal Audit in the Corporate Governance Process

    OpenAIRE

    Raluca Oana Ivan

    2012-01-01

    The recent years brought a recognition on the importance of corporate governance in ensuring a quality of the financial statements and detecting fraud. The internal audit is a monitoring tool for the management thus is an important piece of the corporate governance mechanism. The objective of this paper is to examine on how the internal audit function can ensure a good corporate governance. Detailing we try to establish to what extent the internal audit serve as resource for the three parties...

  2. Pearl A Probabilistic Chart Parser

    CERN Document Server

    Magerman, D M; Magerman, David M.; Marcus, Mitchell P.

    1994-01-01

    This paper describes a natural language parsing algorithm for unrestricted text which uses a probability-based scoring function to select the "best" parse of a sentence. The parser, Pearl, is a time-asynchronous bottom-up chart parser with Earley-type top-down prediction which pursues the highest-scoring theory in the chart, where the score of a theory represents the extent to which the context of the sentence predicts that interpretation. This parser differs from previous attempts at stochastic parsers in that it uses a richer form of conditional probabilities based on context to predict likelihood. Pearl also provides a framework for incorporating the results of previous work in part-of-speech assignment, unknown word models, and other probabilistic models of linguistic features into one parsing tool, interleaving these techniques instead of using the traditional pipeline architecture. In preliminary tests, Pearl has been successful at resolving part-of-speech and word (in speech processing) ambiguity, dete...

  3. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  4. Developing a Forensic Continuous Audit Model

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2011-06-01

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

  5. A Nonparametric Shewhart-Type Quality Control Chart for Monitoring Broad Changes in a Process Distribution

    Directory of Open Access Journals (Sweden)

    Saad T. Bakir

    2012-01-01

    Full Text Available This paper develops a distribution-free (or nonparametric Shewhart-type statistical quality control chart for detecting a broad change in the probability distribution of a process. The proposed chart is designed for grouped observations, and it requires the availability of a reference (or training sample of observations taken when the process was operating in-control. The charting statistic is a modified version of the two-sample Kolmogorov-Smirnov test statistic that allows the exact calculation of the conditional average run length using the binomial distribution. Unlike the traditional distribution-based control charts (such as the Shewhart X-Bar, the proposed chart maintains the same control limits and the in-control average run length over the class of all (symmetric or asymmetric continuous probability distributions. The proposed chart aims at monitoring a broad, rather than a one-parameter, change in a process distribution. Simulation studies show that the chart is more robust against increased skewness and/or outliers in the process output. Further, the proposed chart is shown to be more efficient than the Shewhart X-Bar chart when the underlying process distribution has tails heavier than those of the normal distribution.

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

    Directory of Open Access Journals (Sweden)

    Ciprian-Costel Munteanu

    2015-06-01

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

  7. 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.

  8. 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

  9. Audit mode change,corporate governance and audit effort

    Institute of Scientific and Technical Information of China (English)

    Limei; Cao; Wanfu; Li; Limin; Zhang

    2015-01-01

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

  10. Audit Specialisation in Malaysia

    OpenAIRE

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

    2009-01-01

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

  11. Personnel Audit Process

    OpenAIRE

    Wojciech Pająk

    2012-01-01

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

  12. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  13. General methodology of auditing

    OpenAIRE

    Mirela Popescu; Alin Monea

    2003-01-01

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

  14. Evaluation of medical audit.

    OpenAIRE

    Robinson, M. B.

    1994-01-01

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

  15. The Drivers of Audit Quality

    OpenAIRE

    Bender, Ruth

    2006-01-01

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

  16. Optimal Auditing for Insurance Fraud

    OpenAIRE

    Georges Dionne; Florence Giuliano; Pierre Picard

    2003-01-01

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

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

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

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

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

    DEFF Research Database (Denmark)

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

    2014-01-01

    have been prevented if the EMCC had assessed the situations as highly urgent. The panels¿ assessments were based on review of patient charts and voice-log recordings of 112 calls. All patient related material was reviewed by the audit panel and all cases where then scored as preventable, potentially...... an ambulance with lights and sirens by the Emergency Medical Communication Centre (EMCC).MethodsAn audit was performed by an external panel of experienced prehospital consultant anaesthesiologists. The panel focused exclusively on the role of the EMCC, assessing whether same-day deaths among 112 callers could......¿100 years) and 45.4% were female. The audit panel found no definitively preventable deaths; however, 18 (11.8%) of the analysed same-day deaths (0.02% of all non-high-acuity callers) were found to be potentially preventable. In 13 of these 18 cases, the dispatch protocol was either not used or not used...

  19. Effects of auditing patient safety in hospital care: design of a mixed-method evaluation

    NARCIS (Netherlands)

    Hanskamp-Sebregts, M.E.; Zegers, M.; Boeijen, W.M.J.; Westert, G.P.; Gurp, P.J.M. van; Wollersheim, H.C.

    2013-01-01

    BACKGROUND: Auditing of patient safety aims at early detection of risks of adverse events and is intended to encourage the continuous improvement of patient safety. The auditing should be an independent, objective assurance and consulting system. Auditing helps an organisation accomplish its objecti

  20. Research audit and publication.

    Science.gov (United States)

    Pollard, Brian J

    2006-12-01

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

  1. CUSUM control charts based on likelihood ratio for preliminary analysis

    Institute of Scientific and Technical Information of China (English)

    Yi DAI; Zhao-jun WANG; Chang-liang ZOU

    2007-01-01

    To detect and estimate a shift in either the mean and the deviation or both for the preliminary analysis, the statistical process control (SPC) tool, the control chart based on the likelihood ratio test (LRT), is the most popular method.Sullivan and woodall pointed out the test statistic lrt (n1, n2) is approximately distributed as x2 (2) as the sample size n, n1 and n2 are very large, and the value of n1 = 2, 3,..., n- 2 and that of n2 = n- n1.So it is inevitable that n1 or n2 is not large. In this paper the limit distribution of lrt(n1, n2) for fixed n1 or n2 is figured out, and the exactly analytic formulae for evaluating the expectation and the variance of the limit distribution are also obtained.In addition, the properties of the standardized likelihood ratio statistic slr(n1,n) are discussed in this paper. Although slr(n1, n) contains the most important information, slr(i, n)(i ≠ n1) also contains lots of information. The cumulative sum (CUSUM) control chart can obtain more information in this condition. So we propose two CUSUM control charts based on the likelihood ratio statistics for the preliminary analysis on the individual observations. One focuses on detecting the shifts in location in the historical data and the other is more general in detecting a shift in either the location and the scale or both.Moreover, the simulated results show that the proposed two control charts are, respectively, superior to their competitors not only in the detection of the sustained shifts but also in the detection of some other out-of-control situations considered in this paper.

  2. CUSUM control charts based on likelihood ratio for preliminary analysis

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    To detect and estimate a shift in either the mean and the deviation or both for the preliminary analysis, the statistical process control (SPC) tool, the control chart based on the likelihood ratio test (LRT), is the most popular method. Sullivan and woodall pointed out the test statistic lrt(n1, n2) is approximately distributed as x2(2) as the sample size n,n1 and n2 are very large, and the value of n1 = 2,3,..., n - 2 and that of n2 = n - n1. So it is inevitable that n1 or n2 is not large. In this paper the limit distribution of lrt(n1, n2) for fixed n1 or n2 is figured out, and the exactly analytic formulae for evaluating the expectation and the variance of the limit distribution are also obtained. In addition, the properties of the standardized likelihood ratio statistic slr(n1, n) are discussed in this paper. Although slr(n1, n) contains the most important information, slr(i, n)(i≠n1) also contains lots of information. The cumulative sum (CUSUM) control chart can obtain more information in this condition. So we propose two CUSUM control charts based on the likelihood ratio statistics for the preliminary analysis on the individual observations. One focuses on detecting the shifts in location in the historical data and the other is more general in detecting a shift in either the location and the scale or both. Moreover, the simulated results show that the proposed two control charts are, respectively, superior to their competitors not only in the detection of the sustained shifts but also in the detection of some other out-of-control situations considered in this paper.

  3. 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.

  4. 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....

  5. Color Charts, Esthetics, and Subjective Randomness

    Science.gov (United States)

    Sanderson, Yasmine B.

    2012-01-01

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

  6. The Conjugate Acid-Base Chart.

    Science.gov (United States)

    Treptow, Richard S.

    1986-01-01

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

  7. 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...

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

    Science.gov (United States)

    ... 5 Things to Know About Zika & Pregnancy Body Mass Index (BMI) Charts KidsHealth > For Parents > Body Mass Index (BMI) Charts Print A A A Text ... same age. Now they have another tool: body mass index (BMI). BMI is a calculation that uses ...

  9. 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,...

  10. Radiation safety audit

    International Nuclear Information System (INIS)

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

  11. Robust Hotelling T2 control chart using reweighted minimum vector variance estimators

    Science.gov (United States)

    Ali, Hazlina; Yahaya, Sharipah Soaad Syed; Omar, Zurni

    2014-12-01

    Hotelling T2 control chart is employed to monitor the stability of a multivariate process in Phase I and II. Traditional Hotelling T2 control chart using classical estimators in Phase I, however, suffers from masking and swamping effects and thus jeorpadizes its performance. To alleviate this problem, robust location and scale estimators are recommended instead. In this paper, a new Hotelling T2 control chart based on highly robust and efficient estimators of location and scatter estimators, known as reweighted minimum vector variance estimators, is proposed. Numerical results show that the new chart is not only capable of detecting outliers but it can also control the alarm rates better than the existing charts.

  12. 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

  13. Audit Validation Using Ontologies

    Directory of Open Access Journals (Sweden)

    Ion IVAN

    2015-01-01

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

  14. 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 & ...

  15. Kenya : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

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

  16. 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 ...

  17. Internal Audit Classification

    OpenAIRE

    Mirela Claudia MITAC

    2007-01-01

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

  18. Lithuania : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

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

  19. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  20. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2001-01-01

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

  1. Cambodia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  2. Malawi : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  3. Accounting and Auditing : Romania

    OpenAIRE

    World Bank

    2008-01-01

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

  4. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

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

  5. Bangladesh : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  6. Mexico : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  7. Moldova : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  8. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  9. Relief Aid Carefully Audited

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

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

  10. Isomers chart; Table des isomeres

    Energy Technology Data Exchange (ETDEWEB)

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

    1967-07-01

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

  11. A video strip chart program

    International Nuclear Information System (INIS)

    A strip chart recorder has been utilized for trend analysis of the Oak Ridge National Laboratory EN tandem since 1987. At the EN, the author could not afford the nice eight channel thermal pen recorder that was used at the 25 URC. He had to suffice with two channel fiber tip or capillary pen type recorders retrieved from salvage and maintained with parts from other salvaged recorders. After cycling through several machines that eventually became completely unserviceable, a search for a new thermal recorder was begun. As much as he hates to write computer code, he decided to try his hand at getting an old data acquisition unit, that had been retrieved several years ago from salvage, to meet his needs. A BASIC language compiler was used because time was not available to learn a more advanced language. While attempting to increase acquisition and scroll speed on the 6 MHz 80286 that the code was first developed on, it became apparent that scrolling only the first small portion of the screen at high speed and then averaging that region and histogramming the average provided both the speed necessary for capturing fairly short duration events, and a trend record without use of back scrolling and disk storage routines. This turned out to be quite sufficient

  12. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  13. The alcohol use disorders identification test (AUDIT): validation of a Nepali version for the detection of alcohol use disorders and hazardous drinking in medical settings

    OpenAIRE

    Pradhan Bickram; Chappuis François; Baral Dharanidhar; Karki Prahlad; Rijal Suman; Hadengue Antoine; Gache Pascal

    2012-01-01

    Abstract Background Alcohol problems are a major health issue in Nepal and remain under diagnosed. Increase in consumption are due to many factors, including advertising, pricing and availability, but accurate information is lacking on the prevalence of current alcohol use disorders. The AUDIT (Alcohol Use Disorder Identification Test) questionnaire developed by WHO identifies individuals along the full spectrum of alcohol misuse and hence provides an opportunity for early intervention in non...

  14. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

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

  15. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  16. Mercury audit at Rocky Mountain Arsenal

    Energy Technology Data Exchange (ETDEWEB)

    Smith, S.M.; Jensen, M.K. [Oak Ridge National Lab., TN (United States); Anderson, G.M. [Rocky Mountain Arsenal, Denver, CO (United States)

    1994-02-01

    This report presents the results of an environmental compliance audit to identify potential mercury-containing equipment in 261 building and 197 tanks at the Rocky Mountain Arsenal (RMA). The RMA, located near Denver, Colorado, is undergoing clean up and decommissioning by the Department of the Army. Part of the decommissioning procedure is to ensure that all hazardous wastes are properly identified and disposed of. The purpose of the audit was to identify any mercury spills and mercury-containing instrumentation. The audit were conducted from April 7, 1992, through July 16, 1992, by a two-person team. The team interviewed personnel with knowledge of past uses of the buildings and tanks. Information concerning past mercury spills and the locations and types of instrumentation that contain mercury proved to be invaluable for an accurate survey of the arsenal. The team used a Jerome{reg_sign} 431-X{trademark} Mercury Vapor Analyzer to detect spills and confirm locations of mercury vapor. Twelve detections were recorded during the audit and varied from visible mercury spills to slightly elevated readings in the corners of rooms with past spills. The audit also identified instrumentation that contained mercury. All data have been incorporated into a computerized data base that is compatible with the RMA data base.

  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. Cost Padding, Auditing and Collusion

    OpenAIRE

    Laffont, Jean-Jacques; Tirole, Jean

    1992-01-01

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

  19. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

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

  20. National audit of provision of MRI services 2006/07

    International Nuclear Information System (INIS)

    In 2003 the Royal College of Radiologists Clinical Radiology Audit Sub-Committee began an audit process evaluating the standards of provision of magnetic resonance imaging (MRI) services. This was prompted by the publication of the 2002 Audit Commission Report, which had identified that lack of MRI provision was responsible for more than half of the total waiting times for diagnostic imaging investigations. The audit found that the time from request to report did not meet the standard for cancer staging examinations, but nationally, was within the target set for routine orthopaedic examinations. However, national mean waiting times were longer than recommended for both cancer and orthopaedic MRI. Since then, there has been massive investment in MRI capacity, both from installation of MRI systems in NHS Trusts, and in England, from outsourcing of routine MRI cases through the Department of Health contract with an independent provider. A re-audit in 2006/7 shows that there has been a significant improvement in waiting times for routine orthopaedic examinations, but the position with cancer staging examinations has deteriorated. Control chart methodology shows that underperformance is due to common cause variation, i.e., improvements need to be made to the overall process from receiving the request for MRI to the issue of the report. Follow-up with participating departments demonstrated there were some common themes for underperformance, and suggestions for improvement are made from departments with best performance

  1. 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.

  2. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

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

  3. Audits of radiopharmaceutical formulations.

    Science.gov (United States)

    Castronovo, F P

    1992-03-01

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

  4. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

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

  5. 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...

  6. Performance of Statistical Control Charts with Bilateral Limits of Probability to Monitor Processes Weibull in Maintenance

    Directory of Open Access Journals (Sweden)

    Quintana Alicia Esther

    2015-01-01

    Full Text Available Manufacturing with optimal quality standards is underpinned to the high reliability of its equipment and systems, among other essential pillars. Maintenance Engineering is responsible for planning control and continuous improvement of its critical equipment by any approach, such as Six Sigma. This is nourished by numerous statistical tools highlighting, among them, statistical process control charts. While their first applications were in production, other designs have emerged to adapt to new needs as monitoring equipment and systems in the manufacturing environment. The time between failures usually fits an exponential or Weibull model. The t chart and adjusted t chart, with probabilistic control limits, are suitable alternatives to monitor the mean time between failures. Unfortunately, it is difficult to find publications of them applied to the models Weibull, very useful in contexts such as maintenance. In addition, literature limits the study of their performance to the analysis of the standard metric average run length, thus giving a partial view. The aim of this paper is to explore the performance of the t chart and adjusted t chart using three metrics, two unconventional. To do this, it incorporates the concept of lateral variability, in their forms left and right variability. Major precisions of the behavior of these charts allow to understand the conditions under which are suitable: if the main objective of monitoring lies in detecting deterioration, the t chart with adjustment is recommended. On the other hand, when the priority is to detect improvements, the t chart without adjustment is the best choice. However, the response speed of both charts is very variable from run to run.

  7. Explanation-Based Auditing

    CERN Document Server

    Fabbri, Daniel

    2011-01-01

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

  8. Practical guidance for charting ethics consultations.

    Science.gov (United States)

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

    2014-03-01

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

  9. 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....

  10. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

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

  11. The first environmental audit. Practical experiences with ecological auditing under the EC Ordinance on Ecological Auditing; Die Erste Umweltpruefung. Erfahrungen aus der Praxis der EG-Oeko-Audit-Verordnung

    Energy Technology Data Exchange (ETDEWEB)

    Braeker, S. [Unternehmensberatung Umweltschutz Dr. Werner Wohlfarth, Burscheid/Leipzig (Germany)

    1996-04-01

    Now that the EC Ordinance on Ecological Auditing has been in force for almost three years, it is time to take stock for the period elapsed. The article makes no claim to completeness or representativeness of shortcomings detected. Nor is its object to point out the state of corporate environmental protection in specific sectors. Rather, it wants to report experiences gathered with the first environmental audits under the EC ordinance in the audited sectors. (orig.) [Deutsch] Nachdem die EG-Oeko-Audit-Verordnung seit nun fast drei Jahren in Kraft ist, liegt es nahe, eine Zwischenbilanz zu den Erfahrungen aus der ersten Umweltpruefung zu ziehen. Die nachfolgenden Ausfuehrungen erheben keinen Anspruch auf Vollstaendigkeit und auf Repraesentativitaet in der Darstellung der vorgefundenen Maengel. Ebenso geht es nicht darum, den Stand des betrieblichen Umweltschutzes in einzelnen Branchen darzulegen. Vorgestellt werden vielmehr Erfahrungen, die aus ersten Umweltpruefungen nach EG-Oeko-Audit-Verordnung bei den auditierten Branchen gewonnen worden sind. (orig.)

  12. Main Problems and Prospects of Audit Development in Ukraine

    Directory of Open Access Journals (Sweden)

    Sobolev Volodymyr M.

    2013-11-01

    Full Text Available The article analyses influence of the world crisis phenomena upon the national economy, shows a significant necessity of using international reporting standards. It justifies a necessity of strengthening financial control, the goal of which is to detect shortcomings in financial reports and recommendations regarding their elimination in order to ensure trustworthiness of reports. It considers main problems of audit activity and identifies necessary measures and ways of their solution. It reveals and justifies possible directions of prospective development of audit in Ukraine with consideration of the process of transition of economic subjects to international standards of financial reporting and marks out a necessity of strengthening the role of the state institutions in further audit development. It analyses the insufficient control over the quality of audit services and statistical material regarding the number and specific features of operation of audit firms and private auditors in Ukraine.

  13. 7 CFR 1773.8 - Audit date.

    Science.gov (United States)

    2010-01-01

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

  14. 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.

  15. On-line Audit

    OpenAIRE

    Vlad Stanciu

    2013-01-01

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

  16. PRODUCT MANAGEMENT AUDIT

    OpenAIRE

    Valentin Rau

    2013-01-01

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

  17. Auditing policies and information

    OpenAIRE

    Bernard Sinclair-Desgagné; Marie-Cécile Fagart

    2004-01-01

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

  18. Auditing with Signals

    OpenAIRE

    Macho Stadler, Ines; Perez Castrillo, Jesus David

    2000-01-01

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

  19. Farm Auditing for Sustainability

    OpenAIRE

    Measures, Mark

    2004-01-01

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

  20. Auditing Cost Overrun Claims

    OpenAIRE

    Perez Castrillo, Jesus David; Nicolas RIEDINGER

    1999-01-01

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

  1. Pakistan : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

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

  2. Auditing and Regulations

    OpenAIRE

    Pettinicchio, A.K.

    2011-01-01

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

  3. Utilisation of CryoSat-2 SAR altimeter in operational ice charting

    Directory of Open Access Journals (Sweden)

    E. Rinne

    2015-08-01

    Full Text Available We present methods to utilise Cryosat-2 (CS-2 Synthetic Aperture (SAR mode data in operational ice charting. We compare CS-2 data qualitatively to Synthetic Aperture Radar (SAR mosaics over Barents and Kara seas. Furthermore, we compare the CS-2 to archived operational ice charts. We present distributions of four CS-2 waveform parameters for different ice types as presented in the ice charts. We go on to present an automatic classification method for CS-2 data which, after training with operational ice charts, is capable of determining open water from ice with a hit rate of > 90 %. The training data is dynamically updated every five days using the most recent 15 days CS-2 data and operative ice charts. This helps the adaption of the classifier to the evolving ice/snow conditions throughout winter. The classifier is also capable of detecting three different ice classes (thin and thick first year ice as well as old ice with success rates good enough for the output to be usable to support operational ice charting. Finally, we present a near real time CS-2 product just plotting the waveform characteristics and conclude that even such a simple product is usable for some of the needs of ice charting.

  4. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  5. SelectAudit: A Secure and Efficient Audit Framework for Networked Virtual Environments

    Science.gov (United States)

    Phan, Tuan; Yao, Danfeng (Daphne)

    Networked virtual environments (NVE) refer to the category of distributed applications that allow a large number of distributed users to interact with one or more central servers in a virtual environment setting. Recent studies identify that malicious users may compromise the semantic integrity of NVE applications and violate the semantic rules of the virtual environments without being detected. In this paper, we propose an efficient audit protocol to detect violations of semantic integrity through a probabilistic checking mechanism done by a third-party audit server.

  6. The development and evaluation of an audit tool for measuring reporting accuracy of radiographers compared with radiologists for intra-luminal pathology detected at computed tomography colonography (CTC)

    International Nuclear Information System (INIS)

    Objective: To design and test an audit tool to measure the reporting accuracy of radiographers using radiologist reports as the gold standard. Design: A database was designed to capture radiographer and radiologist report data. The radiographer preliminary evaluation of intraluminal pathology was given a score (PDS score) by the reporting radiologist based on the pathology present, the discrepancy between the preliminary evaluation and the final report and the significance of that discrepancy on the clinical management of the patient. To test the reliability of this scoring system, 30 randomly selected cases (n = 1815) were retrospectively compared and assessed for accuracy using the PDS score by 3 independent practitioners. Inter rater reliability was assessed using percentage agreement and kappa scores. Results: There was 100% agreement between participants for all significant pathologies. Inter rater agreement was 80–93% for normal studies and insignificant pathologies. Conclusion: Results indicate that the tool provides a practical, easy to use and reliable method to record, monitor and evaluate a preliminary evaluation of the colon by radiographers. - Highlights: • Radiographers issue a preliminary clinical evaluation of computed tomography colonography. • A database was set up to collate and audit radiographer preliminary clinical evaluation. • Radiographer primary clinical evaluations were scored for accuracy against the radiology report. • Radiographer accuracy was high when compared with the radiology report. • Radiographers can support radiologists through double reporting of intraluminal pathology

  7. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

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

  8. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

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

  9. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

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

  10. The construction of control chart for PM10 functional data

    Science.gov (United States)

    Shaadan, Norshahida; Jemain, Abdul Aziz; Deni, Sayang Mohd

    2014-06-01

    In this paper, a statistical procedure to construct a control chart for monitoring air quality (PM10) using functional data is proposed. A set of daily indices that represent the daily PM10 curves were obtained using Functional Principal Component Analysis (FPCA). By means of an iterative charting procedure, a reference data set that represented a stable PM10 process was obtained. The data were then used as a reference for monitoring future data. The application of the procedure was conducted using seven-year (2004-2010) period of recorded data from the Klang air quality monitoring station located in the Klang Valley region of Peninsular Malaysia. The study showed that the control chart provided a useful visualization tool for monitoring air quality and was capable in detecting abnormality in the process system. As in the case of Klang station, the results showed that with reference to 2004-2008, the air quality (PM10) in 2010 was better than that in 2009.

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

    Directory of Open Access Journals (Sweden)

    Stelian Selisteanu

    2015-09-01

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

  12. 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.

  13. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    OpenAIRE

    Linda Kusumaning Wedari

    2015-01-01

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

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

    OpenAIRE

    Pierce, Bernard; Kilcommins, Mary

    1996-01-01

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

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

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

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

  16. Chart of nuclides relating to neutron activation

    International Nuclear Information System (INIS)

    This chart is for frequent use in the prediction of the product species of neutron activation. The first edition of the chart has been made in 1976 after the repeated trial preparation. It has the following good points. (1) Any letter in chart is as large as one can read easily. [This condition has been obtained by the selection of items to be shown in chart. They are the name (the symbol of element, mass number, and half-life) of nuclide or of isomer, and the type of decay.]. (2) Decay product has been shown indirectly for branchings with two-step decay via short-lived daughter in an excited state. [This matter has been realized by use of the new mode of indication.] (3) Nuclides shown in chart are (a) naturally occurring nuclides and (b) nuclides formed from naturally occurring nuclides through one of the following reactions: (n, γ), (n, n'), (n, p), (n, α), (n, 2n), (n, pn), (n, 3n), (n, αn), (n, t), (n, 3He), (n, 2p), and (n, γ)(n, γ). In the revision of the first edition, some modes of indication have become a little simpler, and the isomers of shorter half-lives (0.1 - 1 μs) have been added. (author)

  17. A PIP chart for nuclear plant safety

    International Nuclear Information System (INIS)

    While it is known that social and political aspects of nuclear safety issues are important, little study has been done on identifying the breadth of stakeholders whose policies have important influences over nuclear plant safety in a comprehensive way. The objectives of this study are to develop a chart that visually identifies important stakeholders and their policies and illustrates these influences in a hierarchical representation so that the relationship between stakeholders and nuclear safety will be better understood. This study is based on a series of extensive interviews with major stakeholders, such as nuclear plant managers, corporate planning vice presidents, state regulators, news media, and public interest groups, and focuses on one US nuclear power plant. Based on the interview results, the authors developed a conceptual policy influence paths (PIP) chart. The PIP chart illustrates the hierarchy of influence among stakeholders. The PIP chart is also useful in identifying possible stakeholders who can be easily overlooked without the PIP chart. In addition, it shows that influence flow is circular rather than linear in one direction

  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. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

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

  20. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  1. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  2. Exploring patterns in European singles charts

    CERN Document Server

    Buda, Andrzej

    2015-01-01

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

  3. Audit Committees in Central Banks

    OpenAIRE

    Kenneth Sullivan; Marie-Therese Camilleri; Tonny Lybek

    2007-01-01

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

  4. Measuring Internal Audit Performance (KPIs)

    OpenAIRE

    Dumitrescu Diana; Bobi?an Nicolae; Costuleanu Carmen

    2014-01-01

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

  5. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  6. Regulatory Auditing and Ramsey Pricing

    OpenAIRE

    Devon Garvie

    1991-01-01

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

  7. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

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

  8. Audit Activities and Their Comparison

    OpenAIRE

    Hudcová, Michaela

    2013-01-01

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

  9. 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...

  10. Effective quality auditing

    Energy Technology Data Exchange (ETDEWEB)

    Sivertsen, Terje

    2004-01-15

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

  11. Effective quality auditing

    International Nuclear Information System (INIS)

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

  12. 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...

  13. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  14. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  15. 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.

  16. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where......’. These are ‘domaining’, ‘classificatory’, ‘individualising and totalizing’, ‘governance’ and ‘perverse’ effects. We conclude by reflecting on the problems of audit culture and suggest ways to reclaim the professional values and democratic spaces that are being eroded by these new systems of governing by numbers....

  17. FINANCIAL AUDIT MANAGEMENT

    OpenAIRE

    Ana PISLEAG

    2009-01-01

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

  18. 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...

  19. Knowledge Audit Framework

    CERN Document Server

    Di Maio, P

    2011-01-01

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

  20. 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.

  1. Chart Notes from a Sports Nutritionist.

    Science.gov (United States)

    Clark, Nancy

    1986-01-01

    A sports nutritionist/registered dietician on the sports medicine team can provide clients with reliable nutrition information and respond to their interest in healthful, high-energy eating. Three case reports illustrate the usefulness of a nutritionist to practitioners of sports medicine. A chart of healthful foods is provided. (MT)

  2. Electronic Chart Display and Information System

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

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

  3. Mobile Phone Mood Charting for Adolescents

    Science.gov (United States)

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

    2008-01-01

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

  4. A robust standard deviation control chart

    NARCIS (Netherlands)

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

    2012-01-01

    This article studies the robustness of Phase I estimators for the standard deviation control chart. A Phase I estimator should be efficient in the absence of contaminations and resistant to disturbances. Most of the robust estimators proposed in the literature are robust against either diffuse distu

  5. 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.

  6. Tools and techniques in audit

    OpenAIRE

    Heringová, Eva

    2012-01-01

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

  7. The Neighborhood Auditing Tool: A Hybrid Interface for Auditing the UMLS

    Science.gov (United States)

    Morrey, C. Paul; Geller, James; Halper, Michael; Perl, Yehoshua

    2009-01-01

    The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at any given time, an auditor concentrates on a single focus concept and one of a variety of neighborhoods of its closely related concepts. Typical diagrammatic displays of concept networks have a number of shortcomings, so the NAT utilizes a hybrid diagram/text interface that features stylized neighborhood views which retain some of the best features of both the diagrammatic layouts and text windows while avoiding the shortcomings. The NAT allows an auditor to display knowledge from both the Metathesaurus (concept) level and the Semantic Network (semantic type) level. Various additional features of the NAT that support the auditing process are described. The usefulness of the NAT is demonstrated through a group of case studies. Its impact is tested with a study involving a select group of auditors. PMID:19475725

  8. [Nurses' practice in health audit].

    Science.gov (United States)

    Pinto, Karina Araújo; de Melo, Cristina Maria Meira

    2010-09-01

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

  9. 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.

  10. Audit Maturity Model

    Directory of Open Access Journals (Sweden)

    Bhattacharya Uttam

    2014-01-01

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

  11. Honduras : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  12. 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.

  13. Croatia : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

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

  14. Poland : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

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

  15. Mongolia : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  16. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  17. Information Systems Security Audit

    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.

  18. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  19. Management issues in automated audit analysis

    Energy Technology Data Exchange (ETDEWEB)

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

    1994-03-01

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

  20. Effect Of Independence And Competence The Quality Of Internal Audit Proposing A Research Framework

    OpenAIRE

    Usman

    2015-01-01

    This study aimed to examine the effect of competence independence the quality of internal audit at the regional inspectorate officers. Common problems in this research are the findings of the audit were not detected by the apparatus inspectorate as an internal auditor but was found by the external auditor in this case the Supreme Audit Agency BPK. Operationally variable of this research is reinforced by several indicators. Variable independence has three main indicators including independent ...

  1. The Informatics Audit - A Collaborative Process

    Directory of Open Access Journals (Sweden)

    Cristian CIUREA

    2010-01-01

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

  2. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  3. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

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

  4. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

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

  5. 20 CFR 632.33 - Audits.

    Science.gov (United States)

    2010-04-01

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

  6. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

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

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

    OpenAIRE

    Arie Wicaksono; Surya Raharja

    2012-01-01

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

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

    OpenAIRE

    Sartika, Maya

    2015-01-01

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

  9. 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...

  10. A Chart Display and Reporting App for Windows

    Science.gov (United States)

    Poxon, M.

    2016-06-01

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

  11. Chart Venture Partners' perspective on dual-use CBRNE technologies

    Science.gov (United States)

    Van Nice, C. S.; Gardner, P. J.

    2008-04-01

    Chart Venture Partners' (CVP) approach to investing in Chemical, Biological, Radiological, Nuclear, and Explosives (CBRNE) detection technologies can be best understood in the context of the unique partnership between the firm's two founding institutions. CVP was founded as a partnership between the Chart Group, a New York-based merchant banking and venture capital boutique, and InSitech Incorporated, a 501(c)(3) non-profit commercial partnership intermediary for the U.S. Army's Armament Research Development and Engineering Center (ARDEC) at Picatinny Arsenal in New Jersey. The partnership between Chart Group and Insitech has yielded a new investment model. Unlike most venture funds, CVP operates with a singular focus on early-stage defense and security technologies, with the important caveat that everything we invest in must also have dual-use application in large-scale commercial markets. CVP believes that early-stage CBRNE companies require five qualities to be viable investment candidates and successful start-up companies: Great Science, Strong IP Positions, Recognized Scientific Champions, Identified Dual-Use Market Pull, and "Real World" Technical Performance Data. When earlystage CBRNE companies decide to seek venture capital and pursue higher growth dual-use business models, we often find that certain issues arise that are not always fully contemplated at the outset, and that can create gaps between what the start-up companies are offering to investors and what those investors are seeking from their potential portfolio companies. These same issues can have significant positive or negative impact on shareholder value over time, depending on how they are managed. Specifically, startups should consider carefully their strategies related to business development, market positioning, government funding, and investment syndicate formation.

  12. Charting Secrets Stop Reading Start Practicing

    CERN Document Server

    Bedford, Louise

    2012-01-01

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

  13. 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...

  14. A new Snellen's visual acuity chart with 'Indian' numerals.

    OpenAIRE

    Al-Salem, M

    1987-01-01

    'Indian' numerals, which are popular among the Arab population, were used to devise a new Snellen's visual acuity chart. The new chart has the advantages of a reading chart. It keeps the patient's interest, does not miss alexic patients, and is quicker to perform. It is also devoid of the many disadvantages of a kinetic response chart (the capital E letter or Landolt's broken rings), especially that of the limited option of test objects.

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

    OpenAIRE

    Pohan, Nur Aisah

    2015-01-01

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

  16. Statistical process control based chart for information systems security

    Science.gov (United States)

    Khan, Mansoor S.; Cui, Lirong

    2015-07-01

    Intrusion detection systems have a highly significant role in securing computer networks and information systems. To assure the reliability and quality of computer networks and information systems, it is highly desirable to develop techniques that detect intrusions into information systems. We put forward the concept of statistical process control (SPC) in computer networks and information systems intrusions. In this article we propose exponentially weighted moving average (EWMA) type quality monitoring scheme. Our proposed scheme has only one parameter which differentiates it from the past versions. We construct the control limits for the proposed scheme and investigate their effectiveness. We provide an industrial example for the sake of clarity for practitioner. We give comparison of the proposed scheme with EWMA schemes and p chart; finally we provide some recommendations for the future work.

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

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

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

  18. Slide rule-type color chart predicts reproduced photo tones

    Science.gov (United States)

    Griffin, J. D.

    1966-01-01

    Slide rule-type color chart determines the final reproduced gray tones in the production of briefing charts that are photographed in black and white. The chart shows both the color by drafting paint manufacturers name and mixture number, and the gray tone resulting from black and white photographic reproduction.

  19. Government auditing and corruption control: Evidence from China’s provincial panel data

    Institute of Scientific and Technical Information of China (English)

    Jin Liu; Bin Lin

    2012-01-01

    Since its foundation, China’s government auditing system has played a very important role in maintaining financial and economic order and improving government accountability and transparency. Though a great deal of research has discussed the role of government auditing in discovering and deterring corruption, there is little empirical evidence on whether government auditing actually helps to reduce corruption. Using China’s provincial panel data from 1999 to2008, this paper empirically examines the role of government auditing in China’s corruption control initiatives. Our findings indicate that the number of irregularities detected in government auditing is positively related to the corruption level in that province, which means the more severe the corruption is in a province, the more irregularities in government accounts are found by local audit institutions.Also, post-audit rectification effort is negatively related to the corruption level in that province, indicating that greater rectification effort is associated with less corruption. This paper provides empirical evidence on how government auditing can contribute to curbing corruption, which is also helpful for understanding the role of China’s local audit institutions in government governance and can enrich the literature on both government auditing and corruption control.

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

    OpenAIRE

    Bydžovský, Jakub

    2013-01-01

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

  1. 40 CFR 68.79 - Compliance audits.

    Science.gov (United States)

    2010-07-01

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

  2. 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.

  3. QUO VADIS INTERNAL AUDIT EDUCATION?

    OpenAIRE

    Cristina BOŢA-AVRAM; Atanasiu POP

    2009-01-01

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

  4. THE AUDIT OF RECEPTION PROCESS

    OpenAIRE

    Dorina MOCUŢA; Nicoleta SPIRIDON

    2013-01-01

    The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 190...

  5. Innovative Techniques in Internal audit

    OpenAIRE

    Carata? Maria Alina; Spãtariu Elena Cerasela

    2014-01-01

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

  6. INTERNAL AUDIT IN FINANCIAL INSTITUTIONS

    OpenAIRE

    Tomas Hrebik

    2015-01-01

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

  7. STANDARDIZING SOURCE CODE SECURITY AUDITS

    OpenAIRE

    Suzanna Schmeelk; Bill Mills; Leif Hedstrom

    2012-01-01

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

  8. Can Audit (still) be Trusted?

    OpenAIRE

    Mueller, Frank; Carter, Chris; Whittle, Andrea

    2015-01-01

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

  9. Continuous auditing: A literature review

    OpenAIRE

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

    2008-01-01

    Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have eroded public confidence in financial reporting. At the same time, the auditing profession has suffered a big hit. In this scenario, Continuous Auditing (CA) seems to have emerged as a response to recover the credibility of the auditing profession as well as meeting Sarbanes-Oxley (SOX) requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. Fir...

  10. 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.

  11. Scientific Auditing Firms

    CERN Document Server

    Sarma, Gopal P

    2016-01-01

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

  12. A Review on Audit Quality Factors

    OpenAIRE

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

    2014-01-01

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

  13. Quality, Size and Performance of Audit Firms

    OpenAIRE

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

    2013-01-01

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

  14. Determinants of Audit Fee in Chinese Market

    OpenAIRE

    Bai, Luye

    2013-01-01

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

  15. Effect Of Independence And Competence The Quality Of Internal Audit Proposing A Research Framework

    Directory of Open Access Journals (Sweden)

    Usman

    2015-08-01

    Full Text Available This study aimed to examine the effect of competence independence the quality of internal audit at the regional inspectorate officers. Common problems in this research are the findings of the audit were not detected by the apparatus inspectorate as an internal auditor but was found by the external auditor in this case the Supreme Audit Agency BPK. Operationally variable of this research is reinforced by several indicators. Variable independence has three main indicators including independent organizational individual objectivity and reporting. While variable competence of internal auditors will be strengthened into five indicators namely knowledge expertise skills education and experience. To improve the quality of internal audit can be done by increasing the independence of the internal auditor internal auditor independence higher it will improve the quality of internal audit. Similarly if a variable internal auditor competence of internal auditors is increasing the quality of internal audit at the regional inspectorate will also increase.

  16. Computer Assisted Audit Techniques

    OpenAIRE

    2007-01-01

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

  17. Auditing Hybrid IT Environments

    OpenAIRE

    Georgiana Mateescu; Marius Vladescu

    2014-01-01

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

  18. Auditing perioperative mortality.

    OpenAIRE

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

    1987-01-01

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

  19. Integrated Systems Auditing

    OpenAIRE

    DOINA FOTACHE; ADRIAN MUNTEANU

    2006-01-01

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

  20. 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...

  1. XBRL from audit companies' perspective

    OpenAIRE

    Suosalo, Sonja

    2013-01-01

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

  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, R.

    2009-01-01

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

  3. Evaluating the Strengths and Weaknesses of Mining Audit Data for Automated Models for Intrusion Detection in Tcpdump and Basic Security Module Data

    OpenAIRE

    A. Arul Lawrence Selvakumar; G. Mohammed Nazer

    2012-01-01

    Problem statement: Intrusion Detection System (IDS) have become an important component of infrastructure protection mechanism to secure the current and emerging networks, its services and applications by detecting, alerting and taking necessary actions against the malicious activities. The network size, technology diversities and security policies make networks more challenging and hence there is a requirement for IDS which should be very accurate, adaptive, extensible and more reliable. Alth...

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

    OpenAIRE

    Nedal Sawan; Abdulaziz Alzeban; Khaled Hamuda

    2013-01-01

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

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

    OpenAIRE

    Buuren, van, René

    2009-01-01

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

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

    OpenAIRE

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

    1995-01-01

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

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

    OpenAIRE

    Mahdi Salehi

    2009-01-01

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

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

    Science.gov (United States)

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

  9. Simple circular odor chart for characterization of trace amounts of odorants discharged from thirteen odor sources

    Energy Technology Data Exchange (ETDEWEB)

    Hoshika, Y.; Nihei, Y.; Muto, G.

    1981-04-01

    A simple circular odor chart is proposed for the explanation of the relationship between sensory responses (to odor quality and intensity) to odors and chemical analysis data of the odorants responsible for each odor discharged from thirteen odor sources. The odorants were classified into eight odorant groups and were analyzed by a systematic gas chromatographic (GC) technique. The characterization of the trace amounts of the odorants was carried out by using the values of a new proposed unit (pOU) based on the ratio of detected concentration to recognition threshold value. The calculated pOU values of the eight groups were plotted in circular charts. It was found that the shape and size of each circular odor chart represent the quality and the intensity of each odor.

  10. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

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

  11. 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.

  12. Optimal designs of the median run length based double sampling X chart for minimizing the average sample size.

    Directory of Open Access Journals (Sweden)

    Wei Lin Teoh

    Full Text Available Designs of the double sampling (DS X chart are traditionally based on the average run length (ARL criterion. However, the shape of the run length distribution changes with the process mean shifts, ranging from highly skewed when the process is in-control to almost symmetric when the mean shift is large. Therefore, we show that the ARL is a complicated performance measure and that the median run length (MRL is a more meaningful measure to depend on. This is because the MRL provides an intuitive and a fair representation of the central tendency, especially for the rightly skewed run length distribution. Since the DS X chart can effectively reduce the sample size without reducing the statistical efficiency, this paper proposes two optimal designs of the MRL-based DS X chart, for minimizing (i the in-control average sample size (ASS and (ii both the in-control and out-of-control ASSs. Comparisons with the optimal MRL-based EWMA X and Shewhart X charts demonstrate the superiority of the proposed optimal MRL-based DS X chart, as the latter requires a smaller sample size on the average while maintaining the same detection speed as the two former charts. An example involving the added potassium sorbate in a yoghurt manufacturing process is used to illustrate the effectiveness of the proposed MRL-based DS X chart in reducing the sample size needed.

  13. Optimal designs of the median run length based double sampling X chart for minimizing the average sample size.

    Science.gov (United States)

    Teoh, Wei Lin; Khoo, Michael B C; Teh, Sin Yin

    2013-01-01

    Designs of the double sampling (DS) X chart are traditionally based on the average run length (ARL) criterion. However, the shape of the run length distribution changes with the process mean shifts, ranging from highly skewed when the process is in-control to almost symmetric when the mean shift is large. Therefore, we show that the ARL is a complicated performance measure and that the median run length (MRL) is a more meaningful measure to depend on. This is because the MRL provides an intuitive and a fair representation of the central tendency, especially for the rightly skewed run length distribution. Since the DS X chart can effectively reduce the sample size without reducing the statistical efficiency, this paper proposes two optimal designs of the MRL-based DS X chart, for minimizing (i) the in-control average sample size (ASS) and (ii) both the in-control and out-of-control ASSs. Comparisons with the optimal MRL-based EWMA X and Shewhart X charts demonstrate the superiority of the proposed optimal MRL-based DS X chart, as the latter requires a smaller sample size on the average while maintaining the same detection speed as the two former charts. An example involving the added potassium sorbate in a yoghurt manufacturing process is used to illustrate the effectiveness of the proposed MRL-based DS X chart in reducing the sample size needed. PMID:23935873

  14. Reliability assessment of tunneling flow charts

    International Nuclear Information System (INIS)

    When driving horizontal workings of different kinds it is typical to reserve excessive redundant equipment. However, the lack of resources (facilities, people) and poor management don't ensure goal achievement [3]. The paper presents reliability assessment method of tunneling with the help of mathematical modeling. The mathematical model is developed on the basis of factual data of tunneling conditions and no-failure operation probabilities of the flow chart elements are estimated. The method of reliability assessment allows identifying organizational, technological and technical elements of the reserves to increases drive efficiency and improve feasibility characteristics

  15. Reliability assessment of tunneling flow charts

    Science.gov (United States)

    Antropova, N. A.; Krets, V. G.; Luk'yanov, V. G.; Baranova, A. V.

    2015-02-01

    When driving horizontal workings of different kinds it is typical to reserve excessive redundant equipment. However, the lack of resources (facilities, people) and poor management don't ensure goal achievement [3]. The paper presents reliability assessment method of tunneling with the help of mathematical modeling. The mathematical model is developed on the basis of factual data of tunneling conditions and no-failure operation probabilities of the flow chart elements are estimated. The method of reliability assessment allows identifying organizational, technological and technical elements of the reserves to increases drive efficiency and improve feasibility characteristics.

  16. The Audit Committee. Board Basics

    Science.gov (United States)

    Ostrom, John S.

    2004-01-01

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

  17. Quality control in audit firm

    OpenAIRE

    Dostálová, Milena

    2008-01-01

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

  18. Dominican Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  19. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  20. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  1. South Africa : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2003-01-01

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

  2. Optimal Auditing Under Intermediated Contracting

    OpenAIRE

    Wolfgang Gick

    2004-01-01

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

  3. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

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

  4. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...... driving-force behind this seems to be initial price cuts due to competition. However, the results indicate that efficiency gains may also be part of the explanation. We do not find either a general or marginal Big Four effect in the Danish audit market....

  5. Introducing students to clinical audit.

    Science.gov (United States)

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

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

  6. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

    The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the

  7. Auditing urinary catheter care.

    Science.gov (United States)

    Dailly, Sue

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

  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. Audit of the University of Turku 2015

    OpenAIRE

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

    2015-01-01

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

  10. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

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

  11. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  12. Information system audit in Terms company

    OpenAIRE

    Eremiáš, Karel

    2007-01-01

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

  13. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  14. 49 CFR 663.9 - Audit limitations.

    Science.gov (United States)

    2010-10-01

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

  15. 7 CFR 1773.3 - Annual audit.

    Science.gov (United States)

    2010-01-01

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

  16. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

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

  17. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  18. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  20. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

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

  1. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

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

  2. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

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

  3. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

  4. 20 CFR 404.1627 - Audits.

    Science.gov (United States)

    2010-04-01

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

  5. 20 CFR 416.1027 - Audits.

    Science.gov (United States)

    2010-04-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2000-12-01

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

  7. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

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

  8. AUDIT OF BLOOD REQUISITION.

    Science.gov (United States)

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

    2001-01-01

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

  9. An internal audit in the securities trader

    OpenAIRE

    Fenstererová, Klára

    2008-01-01

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

  10. Quality Determinants of Independent Audits of Banks

    OpenAIRE

    José Alves Dantas; Otavio Ribeiro De Medeiros

    2015-01-01

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

  11. ESR Perspective on Clinical Audit

    Directory of Open Access Journals (Sweden)

    Maurizio Centonze

    2011-05-01

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

  12. 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.

  13. 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.

  14. CONTROL CHARTS FOR STATIONARY VECTOR ARMA PROCESSES

    Directory of Open Access Journals (Sweden)

    J. Yadavalli

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: In practice, there are many quality control situations where a product under consideration may have two or more interrelated quality characteristics and observations of each characteristic are serially correlated. One of the objectives of management is to investigate whether or not all these characteristics of the product simultaneously satisfy the required specifications. To the author's best knowledge, no concrete attempts have been made so far to construct the control charts for such situations, particularly when the data arise from vector autoregressive-moving average (VARMA processes. It is this problem that has been addressed in this paper. A few methods are suggested for constructing the control charts. When assumptions about independence and normality break down, a bootstrap method, perhaps for the first time, is suggested to attack the problem. Some illustrative examples are discussed.

    AFRIKAANSE OPSOMMING: In die praktyk is daar vele kwaliteitbeheersituasies waar 'n betrokke produk een of twee onderling verbonde kenmerke kan hê en waarnemings van elke kenmerk serie gekorreleer is. Een van die doelwitte van bestuur is om te ondersoek of hierdie kenmerke van die produk gelyktydig aan die vereiste spesifikasies voldoen al dan nie. Na die outeur se beste wete, is daar tot dusver geen daadwerklike pogings aangewend om die beheergrafieke vir sodanige situasies op te stel nie, veral waar die data ontstaan uit vektor outoregressief bewegende gemiddelde (VARMA prosesse. Hierdie probleem geniet in hierdie artikel aandag. 'n Aantal metodes vir die opstel van die beheergrafieke word voorgestel. Wanneer aannames oor selfstandigheid en normaliteit faal, word 'n skoenlusmetode voorgestel om die probleem die hoof te bied. 'n Aantal voorbeelde ter toeligting word bespreek.

  15. 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.

  16. 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

  17. Auditing ghosts by prosperity signals

    OpenAIRE

    Gideon Yaniv

    2003-01-01

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

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

    OpenAIRE

    Zhu, Yan

    2010-01-01

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

  19. 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.

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

    Directory of Open Access Journals (Sweden)

    Dorian Nedelcu

    2015-07-01

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

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

    OpenAIRE

    Dorian Nedelcu; Adelina Bostan; Florin Peris-Bendu

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Arie Wicaksono

    2012-03-01

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

  3. Computerised energy audit: a tool for better management information system

    International Nuclear Information System (INIS)

    The demand for electricity is ever increasing. The cost of electrical generation is rising. The cost of new generating station is prohibitive to the electricity boards. Financial excellence is only possible by implementing energy audit. Because of energy audit programs the consumers' attitude is bound to change. The theft and pilferage will be detected and the quantum is bound to reduce. Financial energy management system (FEMS) will look into all operations with reference to the energy sell, energy input, finance, equipment failure, interruptions and also the individual performances of each engineer in charge of that area. 2 tabs

  4. Peran Audit Internal dalam Menunjang Efektivitas Pengendalian Internal atas Gaji dan Upah Pada PT. Perkebunan Nusantara III (Persero)

    OpenAIRE

    Kurniawan, Arif

    2014-01-01

    ABSTRACT This research aim is to know role of internal audit in internal operation effectiveness of applied by remunerating and remuneration at PT. Perkebunan Nusantara III (Persero) Medan. Collected to data type consist of primary data and secondary data. Primary data got through direct interview with company side related to research which is doing, while data of sekunder obtained from company document and literature like company history, organization chart etc. Technique data collec...

  5. 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.

  6. Auditing Hybrid IT Environments

    Directory of Open Access Journals (Sweden)

    Georgiana Mateescu

    2014-01-01

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

  7. Energetický audit

    OpenAIRE

    Kořista, Ján

    2016-01-01

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

  8. STANDARDIZING SOURCE CODE SECURITY AUDITS

    Directory of Open Access Journals (Sweden)

    Suzanna Schmeelk

    2012-02-01

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

  9. INDEPENDENTA ÎN AUDIT

    OpenAIRE

    Raul Burdea; Rodica Claudia Buzgău

    2011-01-01

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

  10. 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.

  11. 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.

  12. 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.

  13. Investigation of risk management auditing

    International Nuclear Information System (INIS)

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

  14. Auditing energy use in cities

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-01-01

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

  15. On the potential cost effectiveness of scientific audits.

    Science.gov (United States)

    Click, J L

    1989-09-01

    The rationale for the routine performance of scientific audits has been previously discussed, and it has been proposed that independent professionals audit scientific data just as certified public accountants in independent public accounting firms audit financial data (1-4). Scientific audits would typically require the examination of data in laboratory notebooks and other work sheets, upon which research publications are based. Examples of such audits have been publicized recently, although these represent audits which have been conducted relatively inefficiently, over periods of several years per audit, and which have only been conducted due to the persistence of whistleblowers suspecting scientific fraud (5, 6). A detailed report has also appeared on the results of an audit of the research activities of a particular individual, where the audit was limited solely to an examination of the research publications themselves for errors and discrepancies (7). It should be emphasized that the purpose of conducting scientific audits is not only to detect fabrication of experimental results but also to monitor presumably more prevalent, non-fraudulent, inappropriate practices, such as misrepresentation of data, inaccurate reporting, and departure from institutional guidelines for handling hazardous materials, working with human subjects, etc. Two concerns which have been raised concerning the performance of scientific audits relate to cost. What would they cost, and who would pay for them? These questions, however, may be turned around. What does it cost not to conduct such audits, and who pays for that? An assumption often made is that science is self-correcting, that sooner or later the truth will be revealed because of the need to replicate experiments of others for independent verification of novel findings (8). Testimony recently presented at a U.S. congressional hearing suggests that the self-correcting manner in which science advances represents a very slow and

  16. On the potential cost effectiveness of scientific audits.

    Science.gov (United States)

    Click, J L

    1989-09-01

    The rationale for the routine performance of scientific audits has been previously discussed, and it has been proposed that independent professionals audit scientific data just as certified public accountants in independent public accounting firms audit financial data (1-4). Scientific audits would typically require the examination of data in laboratory notebooks and other work sheets, upon which research publications are based. Examples of such audits have been publicized recently, although these represent audits which have been conducted relatively inefficiently, over periods of several years per audit, and which have only been conducted due to the persistence of whistleblowers suspecting scientific fraud (5, 6). A detailed report has also appeared on the results of an audit of the research activities of a particular individual, where the audit was limited solely to an examination of the research publications themselves for errors and discrepancies (7). It should be emphasized that the purpose of conducting scientific audits is not only to detect fabrication of experimental results but also to monitor presumably more prevalent, non-fraudulent, inappropriate practices, such as misrepresentation of data, inaccurate reporting, and departure from institutional guidelines for handling hazardous materials, working with human subjects, etc. Two concerns which have been raised concerning the performance of scientific audits relate to cost. What would they cost, and who would pay for them? These questions, however, may be turned around. What does it cost not to conduct such audits, and who pays for that? An assumption often made is that science is self-correcting, that sooner or later the truth will be revealed because of the need to replicate experiments of others for independent verification of novel findings (8). Testimony recently presented at a U.S. congressional hearing suggests that the self-correcting manner in which science advances represents a very slow and

  17. Auditing Hierarchical Cycles to Locate Other Inconsistencies in the UMLS

    Science.gov (United States)

    Halper, Michael; Morrey, C. Paul; Chen, Yan; Elhanan, Gai; Hripcsak, George; Perl, Yehoshua

    2011-01-01

    A cycle in the parent relationship hierarchy of the UMLS is a configuration that effectively makes some concept(s) an ancestor of itself. Such a structural inconsistency can easily be found automatically. A previous strategy for disconnecting cycles is to break them with the deletion of one or more parent relationships—irrespective of the correctness of the deleted relationships. A methodology is introduced for auditing of cycles that seeks to discover and delete erroneous relationships only. Cycles involving three concepts are the primary consideration. Hypotheses about the high probability of locating an erroneous parent relationship in a cycle are proposed and confirmed with statistical confidence and lend credence to the auditing approach. A cycle may serve as an indicator of other non-structural inconsistencies that are otherwise difficult to detect automatically. An extensive auditing example shows how a cycle can indicate further inconsistencies. PMID:22195107

  18. 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.

  19. El Salvador : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

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

  20. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    OpenAIRE

    Felicia Gabriela UNGUREANU

    2010-01-01

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

  1. Compliance with endogenous audit probabilities

    OpenAIRE

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

    2015-01-01

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

  2. THE FUTURE OF INTERNAL AUDIT

    OpenAIRE

    COSMIN DUMITRU MATIȘ

    2015-01-01

    Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This tra...

  3. 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.

  4. Internal audit and process optimization

    OpenAIRE

    Kadlec, Pavel

    2009-01-01

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

  5. Opinion Shopping and Audit Committees

    OpenAIRE

    Lennox, Clive S.

    2002-01-01

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

  6. Marketing audit in selected company

    OpenAIRE

    ŠACHTA, Martin

    2014-01-01

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

  7. Corporate Fraud, Governance and Auditing

    OpenAIRE

    Marco Pagano; Giovanni Immordino

    2009-01-01

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

  8. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

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

  9. What is the audit committee?

    OpenAIRE

    IONELA-CORINA MACOVEI

    2006-01-01

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

  10. Quality Control Charts in Large-Scale Assessment Programs

    Science.gov (United States)

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

    2011-01-01

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

  11. US Nuclear Regulatory Commission organization charts and functional statements

    International Nuclear Information System (INIS)

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

  12. US Nuclear Regulatory Commission organization charts and functional statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-07-01

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

  13. 46 CFR Figure 1 to Part 150 - Compatibility Chart

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    Zerwekh, J; Thibodeaux, R; Plesko, R

    2000-01-01

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

  15. 75 FR 11225 - Government/Industry Aeronautical Charting Forum Meeting

    Science.gov (United States)

    2010-03-10

    ... Forum (ACF 10-01) to discuss informational content and design of aeronautical charts and related products, as well as instrument flight procedures development policy and design criteria. DATES: The ACF is.... App. II), notice is hereby given of a meeting of the FAA Aeronautical Charting Forum to be held...

  16. 47 CFR 73.699 - TV engineering charts.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 4 2010-10-01 2010-10-01 false TV engineering charts. 73.699 Section 73.699 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) BROADCAST RADIO SERVICES RADIO BROADCAST SERVICES Television Broadcast Stations § 73.699 TV engineering charts. This section consists of the following...

  17. Predictable Charts: An Effective Strategy to Engage and Impact Learners

    Science.gov (United States)

    McClure, Erin

    2016-01-01

    This article explores how to integrate reading, writing, speaking, and listening instruction by engaging students in Predictable Charts. Discover how Predictable Charts can support students with reading, writing, speaking, and listening in Kindergarten, First Grade, or Special Education classrooms. Through this article, learn the steps to…

  18. Control charts for location based on different sampling schemes

    NARCIS (Netherlands)

    R. Mehmood; M. Riaz; R.J.M.M. Does

    2013-01-01

    Control charts are the most important statistical process control tool for monitoring variations in a process. A number of articles are available in the literature for the X̄ control chart based on simple random sampling, ranked set sampling, median-ranked set sampling (MRSS), extreme-ranked set sam

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  20. Dosimetry audit of radiotherapy treatment planning systems

    International Nuclear Information System (INIS)

    In radiotherapy Treatment Planning Systems (TPS) various calculation algorithms are used. The accuracy of dose calculations has to be verified. Numerous phantom types, detectors and measurement methodologies are proposed to verify the TPS calculations with dosimetric measurements. A heterogeneous slab phantom has been designed within a Coordinated Research Project (CRP) of the IAEA. The heterogeneous phantom was developed in the frame of the IAEA CRP. The phantom consists of frame slabs made with polystyrene and exchangeable inhomogeneity slabs equivalent to bone or lung tissue. Special inserts allow to position thermoluminescent dosimeters (TLD) capsules within the polystyrene slabs below the bone or lung equivalent slabs and also within the lung equivalent material. Additionally, there are inserts that allow to position films or ionisation chamber in the phantom. Ten Polish radiotherapy centres (of 30 in total) were audited during on-site visits. Six different TPSs and five calculation algorithms were examined in the presence of inhomogeneities. Generally, most of the results from TLD were within 5 % tolerance. Differences between doses calculated by TPSs and measured with TLD did not exceed 4 % for bone and polystyrene equivalent materials. Under the lung equivalent material, on the beam axis the differences were lower than 5 %, whereas inside the lung equivalent material, off the beam axis, in some cases they were of around 7 %. The TLD results were confirmed with the ionisation chamber measurements. The comparison results of the calculations and the measurements allow to detect limitations of TPS calculation algorithms. The audits performed with the use of heterogeneous phantom and TLD seem to be an effective tool for detecting the limitations in the TPS performance or beam configuration errors at audited radiotherapy departments. (authors)

  1. 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.

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

    OpenAIRE

    Lesage, Cédric; Ratzinger, Sabine; Kettunen, Jaana

    2012-01-01

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

  3. AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Gherai Dana Simona

    2011-12-01

    between level of knowledge of the students regarding the statements in audit and the expectation gap. Also there is a significant difference in perceptions of the role of the public auditor in respect of fraud detection. The research will be extended to other users of accounting information (accountants, executives, managers, bankers to see their understanding of the role of external public auditors, this we consider Originality/value – This paper adds evidence to the important debate about expectation gap from a region that has had little coverage. In Romania are just a few information regarding the importance of education in reducing the audit expectation gap in public area. We try to draw attention in two sectors that are left one side, education and public domain. A correlation between these two, in the context of audit expectation gap will give some answers absolutely necessary.

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

    OpenAIRE

    Tamás Sepsey

    2011-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Dorian Nedelcu

    2015-07-01

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

  6. 18 CFR 158.1 - Notice to audited person.

    Science.gov (United States)

    2010-04-01

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

  7. 18 CFR 41.1 - Notice to audited person.

    Science.gov (United States)

    2010-04-01

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

  8. 38 CFR 41.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

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

  9. Charting a Course for the Infrasound Renaissance

    Science.gov (United States)

    Garces, M.; Bass, H.; Hedlin, M.; Hayward, C.; Bowman, R.; Brown, D.; Businger, S.; Butler, R.; Chouet, B.; Drob, D.; Hetzer, C.; Koyanagi, S.; Mattioli, G.; McCormack, D.; Merrifield, M.; Pack, D.; Swanson, D.; Veith, K.; Voight, B.; Willis, M.

    2003-12-01

    The turn of the 21st century marks the onset of a renaissance in the field of infrasound, which had been dormant for ~30 years. The ongoing deployment of a global infrasound network has reawakened the field to a world of high-resolution digital array data, rapid communication, and seemingly unlimited growth in computing power. Complex phenomena that could only be addressed in general terms three decades ago can now be measured, analyzed, and modeled with unprecedented fidelity. Many fundamental problems in infrasound are now being revisited, and infrasonic observations are being integrated with other technologies (such as seismic, strainmeter and infrared) for the discovery of new phenomena or the refinement of geophysical studies. On July 24-25, 2003, the National Science Foundation sponsored a group of infrasound experts and interdisciplinary researchers to convene in Waikoloa, Hawaii, and chart a course for basic US infrasound research. The conveners selected key projects that would lead to significant advances in our understanding of infrasound generated by effusive and explosive volcanoes, ocean swells, bolides, fauna, severe weather, and long-period atmospheric instabilities. Projects were also proposed to refine our knowledge of atmospheric dynamics and transport mechanisms. A sampling of these projects is discussed in light of their contributions to our fundamental scientific understanding and their impact on the geophysical community.

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  11. Design and Application of Economical Process Control Charts

    Directory of Open Access Journals (Sweden)

    S.S.N. Murthy

    1997-01-01

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

  12. 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.

  13. Your District Deserves an Audit Committee

    Science.gov (United States)

    Schaupp, Frederick W.; Maust, Robert S.

    1974-01-01

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

  14. 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.

  15. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

    Office of Personnel Management — The Audit Follow-up Tracking System (AFTS) is used to track, monitor, and report on audits and open recommendations of the U.S. Office of Personnel Management (OPM)...

  16. Links between clinical audit and contracting systems.

    Science.gov (United States)

    Lord, J; Littlejohns, P

    1995-01-01

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

  17. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

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

  18. School's Still out on Internal Auditing.

    Science.gov (United States)

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

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

  19. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

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

  20. 20 CFR 637.310 - Audits.

    Science.gov (United States)

    2010-04-01

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

  1. 1999 Annual report -- Charting a new course

    International Nuclear Information System (INIS)

    Oil production in 1999 averaged 91,534 barrels per day; the average for natural gas production was 465 million cubic feet per day. Annual totals were 33,410,000 barrels of oil and 160,677,000 cubic feet of natural gas. Proven and probable reserves are estimated at 475 million barrels of oil and 1.7 billion cubic feet of natural gas. The company has 8,639,000 acres of undeveloped land, down from 11,981,000 acres in 1998, due to rationalization and disposition of non-core assets, and the expiry of special exploratory permits in the southern part of Saskatchewan. A total of 743 wells were drilled in 1999, with a success rate of 84 percent, a significant improvement over the 68 per cent success rate realized on 712 wells in 1998. Finding and on-stream costs declined from $8.67 per proven BOE in 1998 to $7.79 per proven BOE in 1999. Production was replaced 1.6 times with the addition of 81 million BOE to oil and gas reserves. Gross operating revenue was $1.09 billion, net earnings were $69 million, compared a $10 million loss in 1998. Outstanding debt was reduced to $ 1.1 billion from $1.4 billion in 1998. The debt reduction is the result on non-core property disposition in the fourth quarter and substantially improved cash flow in the last half of the year. Details of operations and the financial health of the company are provided in management's discussion and analysis which supplements the audited financial statement and supporting documentation

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

    Science.gov (United States)

    Bruns, Patrick; Camargo, Carlos J; Campanella, Humberto; Esteve, Jaume; Dinse, Hubert R; Röder, Brigitte

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Patrick Bruns

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

  4. Methodology of Internal Audit of Structural Funds

    OpenAIRE

    Amblerová, Alice

    2011-01-01

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

  5. Audit bank v ČR

    OpenAIRE

    Ognev, Denis

    2015-01-01

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

  6. Internal Auditing in a financial institution

    OpenAIRE

    Bukovský, Jan

    2013-01-01

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

  7. Management company´s Internal audit

    OpenAIRE

    Augustinová, Jana

    2010-01-01

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

  8. Auditor and Audit Committee Independence in India

    OpenAIRE

    Jayati Sarkar; Subrata Sarkar

    2010-01-01

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

  9. Identifying best practices for audit committees.

    Science.gov (United States)

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

    1996-06-01

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

  10. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

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

  11. Data Analysis in the Internal Audit Department

    OpenAIRE

    Mišelnický, Tomáš

    2016-01-01

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

  12. Locally organised medical audit in histopathology.

    OpenAIRE

    Ramsay, A D

    1991-01-01

    The principles behind medical audit are straightforward, and histopathology departments are not exempt from the increasing requirement for audit in hospitals throughout the United Kingdom. Participation in a local audit scheme can offer more direct benefits than those which may be achieved by participation in a diagnosis based external quality assurance system, but the two are not incompatible. Histopathology Departments should establish their own system, developing an audit strategy for thei...

  13. Audit of Hanken School of Economics 2014

    OpenAIRE

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

    2015-01-01

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

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

    OpenAIRE

    Nadeak, Ebnasus LBM

    2015-01-01

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

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

    CERN Document Server

    Scheck, Reinhold

    2009-01-01

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

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

    Science.gov (United States)

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

    2007-05-01

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

  17. Hegira adaptation of the NCHS weight and height charts.

    Science.gov (United States)

    Osman, M I; Magbool, G; Kaul, K K

    1993-03-01

    The ages of Saudi children are recorded and based on the Hegira calendar. When charted on the National Center for Health Statistics (NCHS) weight and height charts, children will be at disadvantage since the Hegira year is shorter than the Gregorian year. In this paper, centiles for the NCHS reference population are estimated for age in Hegira years from 2-18 for height and weight for both sexes using mathematical interpolation. Charts are prepared for use in hospitals and health centers for children whose ages have been reported based on the Hegira calendar. PMID:17588024

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

    Directory of Open Access Journals (Sweden)

    Jayanthi Adilakshmi Visali

    2015-02-01

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

  19. Risk-Adjusted Control Charts for Health Care Monitoring

    Directory of Open Access Journals (Sweden)

    Willem Albers

    2011-01-01

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

  20. The Future of Statutory Audit

    Directory of Open Access Journals (Sweden)

    Eugen Nicolaescu

    2012-12-01

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

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

    Data.gov (United States)

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

  2. 49 CFR 236.338 - Mechanical locking required in accordance with locking sheet and dog chart.

    Science.gov (United States)

    2010-10-01

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

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

    OpenAIRE

    Syahputra, Andika

    2015-01-01

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

  4. 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...

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

    OpenAIRE

    Heß, Benjamin

    2014-01-01

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

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

    OpenAIRE

    Alexeyeva, Irina

    2012-01-01

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

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

    OpenAIRE

    Gary MONROE; Sarowar HOSSAIN

    2013-01-01

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

  8. 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

  9. 13 CFR 120.490 - Audits.

    Science.gov (United States)

    2010-01-01

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

  10. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  11. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

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

  12. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

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

  13. 30 CFR 217.200 - Audits.

    Science.gov (United States)

    2010-07-01

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

  14. 40 CFR 68.58 - Compliance audits.

    Science.gov (United States)

    2010-07-01

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

  15. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

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

  16. 38 CFR 41.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

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

  17. 7 CFR 3052.505 - Audit reporting.

    Science.gov (United States)

    2010-01-01

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

  18. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

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

  19. Do farm audits improve milk quality?

    NARCIS (Netherlands)

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

    2014-01-01

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

  20. Methodology for a security audit of ERTMS

    OpenAIRE

    R. Stroud; Gashi, I.

    2012-01-01

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