WorldWideScience

Sample records for commission sponsored audits

  1. Information risk in emerging utility markets: The role of commission- sponsored audits

    Energy Technology Data Exchange (ETDEWEB)

    Wirick, D.W.; Lawton, R.W.; Burns, R.E.; Lee, S.

    1996-03-01

    As public utilities and regulators begin to define their new relationship under various forms of regulations, some have questioned the continuing need for commission-sponsored audits. This study evaluates the role of such audits by examining their core purpose: the reduction of information risk (risk that a commission might make a wrong decision because of reliance on faulty information). It identifies five generic types of information that will be needed by commissions in the future and describes a cost-benefit analysis for identifying the appropriate method for mitigating information risk for state regulatory commissions.

  2. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  3. Gulf Regional Planning Commission scenario planning workshop : sponsored by the Federal Highway Administration

    Science.gov (United States)

    2016-03-01

    This report summarizes noteworthy practices shared during a scenario planning workshop, hosted by the Gulf Regional Planning Commission, on March 15-16, 2016, in Biloxi, Mississippi. The Federal Highway Administration (FHWA) sponsored this event as p...

  4. Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-14

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

  5. Examining Key Issues Underlying the Audit Commission Reports on SEN Policy Paper 1 (5th Series)

    Science.gov (United States)

    Norwich, Brahm; Beek, Chris; Richardson, Penny; Gray, Peter

    2004-01-01

    This book is the first publication in the fifth series of seminars organised by the SEN Policy Options Steering Group to examine policy issues to do with special educational needs. The aim of the seminar was to examine in depth several underlying issues raised by the recent Audit Commission Reports on special educational needs. The seminar…

  6. 77 FR 9273 - WORKSHOP Sponsored by the Nuclear Regulatory Commission and the Electric Power Research Institute...

    Science.gov (United States)

    2012-02-16

    ... Commission and the Electric Power Research Institute on the Treatment of Probabilistic Risk Assessment.... SUMMARY: The U.S. Nuclear Regulatory Commission (NRC), Office of Nuclear Regulatory Research (RES), in cooperation with the Electric Power Research Institute (EPRI), will hold a joint workshop on the Treatment of...

  7. New Orleans Regional Planning Commission scenario planning workshop : sponsored by the Federal Highway Administration

    Science.gov (United States)

    2016-05-01

    This report summarizes noteworthy practices and key recommendations shared during a scenario planning workshop, hosted by the New Orleans Regional Planning Commission, on August 12-13, 2015, in New Orleans, Louisiana. The Federal Highway Administrati...

  8. The Audit Commission review of diabetes services in England and Wales, 1998-2001.

    Science.gov (United States)

    Fitzsimons, B; Wilton, L; Lamont, T; McCulloch, L; Boyce, J

    2002-07-01

    AIMS OF THE AUDIT COMMISSION: The Audit Commission has a statutory duty to promote the best use of public money. It does this through value for money studies, such as that reported in Testing Times[1]. This work has been followed with a review of innovative practice in commissioning. These initiatives aim to support the implementation of the diabetes national service framework. The Audit Commission also appoints external auditors to NHS organizations who assess probity and value for money in the NHS; the latter by applying national studies locally and by carrying out local studies. Research for Testing Times consisted of structured visits to nine acute trusts, a telephone survey of 26 health authorities and a postal survey of 1400 people with diabetes and 250 general practitioners. Local audits used a subset of the original research tools. Case studies were identified through a cascade approach to contacts established during Testing Times and through self-nomination. Rising numbers of people with diabetes are placing increasing pressure on hospital services. Some health authorities and primary care organizations have reviewed patterns of service provision in the light of the increasing demands. These reviews show wide variations in patterns of routine care. In addition, there is a widespread lack of data on the delivery of structured care to people with diabetes. People with diabetes report delays in gaining access to services, and insufficient time with staff. There are insufficient arrangements in place for providing information and learning opportunities to support self-management. As the number of people with diabetes continues to rise, the potential for providing more care in a primary care setting needs to be explored. This will enable specialist services to focus more effectively on those with the most complex needs.

  9. Compliance with the guide for commissioning oral surgery: an audit and discussion.

    Science.gov (United States)

    Modgill, O; Shah, A

    2017-10-13

    Introduction The Guide for commissioning oral surgery and oral medicine published by NHS England (2015) prescribes the level of complexity of oral surgery and oral medicine investigations and procedures to be carried out within NHS services. These are categorised as Level 1, Level 2, Level 3A and Level 3B. An audit was designed to ascertain the level of oral surgery procedures performed by clinicians of varying experience and qualification working in a large oral surgery department within a major teaching hospital.Materials and methods Two audit cycles were conducted on retrospective case notes and radiographic review of 100 patient records undergoing dental extractions within the Department of Oral Surgery at King's College Dental Hospital. The set gold standard was: '100% of Level 1 procedures should be performed by dental undergraduates or discharged back to the referring general dental practitioner'. Data were collected and analysed on a Microsoft Excel spreadsheet. The results of the first audit cycle were presented to all clinicians within the department in a formal meeting, recommendations were made and an action plan implemented prior to undertaking a second cycle.Results The first cycle revealed that 25% of Level 1 procedures met the set gold standard, with Level 2 practitioners performing the majority of Level 1 and Level 2 procedures. The second cycle showed a marked improvement, with 66% of Level 1 procedures meeting the set gold standard.Conclusion Our audit demonstrates that whilst we were able to achieve an improvement with the set gold standard, several barriers still remain to ensure that patients are treated by the appropriate level of clinician in a secondary care setting. We have used this audit as a foundation upon which to discuss the challenges faced in implementation of the commissioning framework within both primary and secondary dental care and strategies to overcome these challenges, which are likely to be encountered in any NHS care

  10. A Response to Proposed Equal Employment Opportunity Commission Regulations on Employer-Sponsored Health, Safety, and Well-Being Initiatives.

    Science.gov (United States)

    2016-03-01

    The aim of this study was to identify areas of consensus in response to proposed Equal Employment Opportunity Commission Americans with Disabilities Act of 1990 and Genetic Information Nondiscrimination Act of 2008 regulations on employer-sponsored health, safety, and well-being initiatives. The consensus process included review of existing and proposed regulations, identification of key areas where consensus is needed, and a methodical consensus-building process. Stakeholders representing employees, employers, consulting organizations, and wellness providers reached consensus around five areas, including adequate privacy notice on how medical data are collected, used, and protected; effective, equitable use of inducements that influence participation in programs; observance of reasonable alternative standards; what constitutes reasonably designed programs; and the need for greater congruence between federal agency regulations. Employee health and well-being initiatives that are in accord with federal regulations are comprehensive, evidence-based, and are construed as voluntary by employees and regulators alike.

  11. Commissions of audit in Australia: health system privatisation directives and civil conscription protections.

    Science.gov (United States)

    Colton, Caroline; Faunce, Thomas

    2014-03-01

    The use of commissions of audit as vehicles to drive privatisation policy agendas in areas such as health service delivery has become popular with conservative federal and State governments. Such commissions have characteristically been established early in the terms of such governments with carefully planned terms of reference and membership. The policy directions they advocate, unlike election policies, have not come under the intense scrutiny, wide public debate or the opportunities for (dis)endorsement afforded by the electoral process. Governments do, however, anticipate and often accept recommendations from these reviews, and use them as justification to implement policy based on their findings. This highlights the power entrusted to review bodies and the risks to the public interest arising from limited public consultation. An example can be seen in the proposed privatisation of important aspects of Australia's public sector, particularly including those related to health systems delivery, currently entering a new iteration through the work of the National Commission of Audit appointed in October 2013. The NCA follows on from various State audit commissions which in recent years have directed the divestment of government responsibilities to the private and not-for-profit sectors. Through a discussion on the formation of policy frameworks by the NCA and the Queensland Commission of Audit, this column examines the ideological thrust of the commissions and how they synergise to produce a national directive on the future of public sector health services. The practical impacts on health service procurement and delivery in critical areas are examined, using the case of the federally contracted out medical service for asylum seekers and two hospitals in Western Australia, a State which is well advanced in the privatisation of public hospitals. The column then examines the release to the media early in the NCA's process of the submission to introduce a $6 general

  12. Reactor safety research program. A description of current and planned reactor safety research sponsored by the Nuclear Regulatory Commission's Division of Reactor Safety Research

    International Nuclear Information System (INIS)

    1975-06-01

    The reactor safety research program, sponsored by the Nuclear Regulatory Commission's Division of Reactor Safety Research, is described in terms of its program objectives, current status, and future plans. Elements of safety research work applicable to water reactors, fast reactors, and gas cooled reactors are presented together with brief descriptions of current and planned test facilities. (U.S.)

  13. Uranium recovery research sponsored by the Nuclear Regulatory Commission at Pacific Northwest Laboratory. Annual progress report, May 1982-May 1983

    International Nuclear Information System (INIS)

    Foley, M.G.; Opitz, B.E.; Deutsch, W.J.

    1983-06-01

    Pacific Northwest Laboratory (PNL) is currently conducting research for the US Nuclear Regulatory Commission (NRC) on uranium recovery process wastes for both active and inactive operations. NRC-sponsored uranium recovery research at PNL is focused on NRC regulatory responsibilities for uranium-recovery operations: license active milling and in situ extraction operations; concur on the acceptability of DOE remedial-action plans for inactive sites; and license DOE to maintain inactive sites following remedial actions. PNL's program consists of four coordinated projects comprised of a program management task and nine research tasks that address the critical technical and safety issues for uranium recovery. Specifically, the projects endeavor to find and evaluate methods to: prevent erosion of tailings piles and prevent radon release from tailings piles; evaluate the effectiveness of interim stabilization techniques to prevent wind erosion and transport of dry tailings from active piles; estimate the dewatering and consolidation behavior of slurried tailings to promote early cover placement; design a cover-protection system to prevent erosion of the cover by expected environmental stresses; reduce seepage into ground water and prevent ground-water degradation; control solution movement and reaction with ground water in in-situ extraction operations; evaluate natural and induced restoration of ground water in in-situ extraction operations; and monitor releases to the environment from uranium recovery facilities

  14. Uranium recovery research sponsored by the Nuclear Regulatory Commission at Pacific Northwest Laboratory. Annual progress report, May 1982-May 1983

    Energy Technology Data Exchange (ETDEWEB)

    Foley, M.G.; Opitz, B.E.; Deutsch, W.J.; Peterson, S.R.; Gee, G.W.; Serne, R.J.; Hartley, J.N.; Thomas, V.W.; Kalkwarf, D.R.; Walters, W.H.

    1983-06-01

    Pacific Northwest Laboratory (PNL) is currently conducting research for the US Nuclear Regulatory Commission (NRC) on uranium recovery process wastes for both active and inactive operations. NRC-sponsored uranium recovery research at PNL is focused on NRC regulatory responsibilities for uranium-recovery operations: license active milling and in situ extraction operations; concur on the acceptability of DOE remedial-action plans for inactive sites; and license DOE to maintain inactive sites following remedial actions. PNL's program consists of four coordinated projects comprised of a program management task and nine research tasks that address the critical technical and safety issues for uranium recovery. Specifically, the projects endeavor to find and evaluate methods to: prevent erosion of tailings piles and prevent radon release from tailings piles; evaluate the effectiveness of interim stabilization techniques to prevent wind erosion and transport of dry tailings from active piles; estimate the dewatering and consolidation behavior of slurried tailings to promote early cover placement; design a cover-protection system to prevent erosion of the cover by expected environmental stresses; reduce seepage into ground water and prevent ground-water degradation; control solution movement and reaction with ground water in in-situ extraction operations; evaluate natural and induced restoration of ground water in in-situ extraction operations; and monitor releases to the environment from uranium recovery facilities.

  15. Building thermography as a tool in energy audits and building commissioning procedure

    Science.gov (United States)

    Kauppinen, Timo

    2007-04-01

    A Building Commissioning-project (ToVa) was launched in Finland in the year 2003. A comprehensive commissioning procedure, including the building process and operation stage was developed in the project. This procedure will confirm the precise documentation of client's goals, definition of planning goals and the performance of the building. It is rather usual, that within 1-2 years after introduction the users complain about the defects or performance malfunctions of the building. Thermography is one important manual tool in verifying the thermal performance of the building envelope. In this paper the results of one pilot building (a school) will be presented. In surveying the condition and energy efficiency of buildings, various auxiliary means are needed. We can compare the consumption data of the target building with other, same type of buildings by benchmarking. Energy audit helps to localize and determine the energy saving potential. The most general and also most effective auxiliary means in monitoring the thermal performance of building envelopes is an infrared camera. In this presentation some examples of the use of thermography in energy audits are presented.

  16. 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.

  17. In Need of Review? The Audit Commission's Report on Statutory Assessment and Statements of Special Educational Needs.

    Science.gov (United States)

    Pinney, Anne

    2002-01-01

    This article summarizes findings presented in a report by the Audit Commission on the provision for children with disabilities. It discusses widespread dissatisfaction with student assessment, development of statements, resource allocation to support children with special educational needs, and procedures to ensure services are effective.…

  18. 75 FR 60616 - Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards...

    Science.gov (United States)

    2010-10-01

    ... Regarding Auditing, Attestation, and Related Professional Practice Standards Related To Brokers and Dealers... Oversight Board in the Dodd-Frank Wall Street Reform and Consumer Protection Act to establish auditing... 60617

  19. Combining ISO/IEC 17025:2005 and European Commission Decision 2002/657 audit requirements: a practical way forward.

    Science.gov (United States)

    Kay, Jack F

    2012-08-01

    Laboratories involved in the analyses of veterinary drug residues are under increasing pressure to demonstrate that they produce meaningful and reliable data. Quality assurance and quality control systems are implemented in laboratories to provide evidence of this and these are subject to external assessment to ensure that they are effective. Audits to ISO/IEC 17025:2005, an internationally accepted standard, and subsequent accreditation provide laboratories and their customers with a degree of assurance that the laboratories are operating in control and the data they report can be relied on. However, national or regional authorities may place additional requirements on laboratories to ensure quality data are reported. For example, in the European Union, all official control laboratories involved in veterinary drug residue analyses must also meet the requirements of European Commission Decision 2002/657/EC which sets performance criteria for analytical methods used in this area and these are subject to additional audits by national or regional authorities. All audits place considerable time and resource demands on laboratories and this paper discusses the burden audits place on laboratories and describes a UK initiative to combine these audits to the benefit of both the regulatory authority and the laboratory. © 2012 John Wiley & Sons, Ltd.

  20. The More Things Change the More They Stay the Same? A Response to the Audit Commission's Report on Statutory Assessment and Statements of Special Education Needs.

    Science.gov (United States)

    Florian, Lani

    2002-01-01

    This article addresses issues raised by the British Audit Commission's report on statutory assessment and Statements of Special Educational Needs (SEN). Questions are raised concerning ideas of "special educational needs,""areas of need," and "categories of handicap"; fair distribution of SEN funding; relationships…

  1. Addendum to Final Audit Report on Contracting Practices for the Use and Operations of DoD-Sponsored Federally Funded Research and Development Centers

    National Research Council Canada - National Science Library

    1995-01-01

    Inspector General, DoD, Report No. 95-048, "Contracting Practices for the Use and Operations of DoD-Sponsored Federally Funded Research and Development Centers," December 2, 1994, was published without management comments...

  2. Why to audit to research ethics committees?

    OpenAIRE

    Quiroz, Estela; Médica oftalmóloga, docente de ética y metodología de la investigación, Coordinadora de la Red Peruana de Comités de Ética de la Investigación. Hospital Nacional Hipólito Unanue. Lima, Perú.

    2010-01-01

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

  3. An Audit of Emergency Department Accreditation Based on Joint Commission International Standards (JCI

    Directory of Open Access Journals (Sweden)

    Behrooz Hashemi

    2014-08-01

    Full Text Available Introduction: Despite thousands of years from creation of medical knowledge, it not much passes from founding the health care systems. Accreditation is an effective mechanism for performance evaluation, quality enhancement, and the safety of health care systems. This study was conducted to assess the results of emergency department (ED accreditation in Shohadaye Tajrish Hospital, Tehran, Iran, 2013 in terms of domesticated standards of joint commission international (JCI standards. Methods: This is a cohort study with a four months follow up which was conducted in the ED of Shohadaye Tajrish hospital in December 2013. The standard evaluation check list of Iran hospitals (based on JCI standards included 24 heading and 337 subheading was used for this purpose. The effective possible causes of weak spots were found and their solutions considered. After correction, assessment of accreditation were repeated again. Finally, the achieved results of two periods were analyzed using SPSS version 20. Results: Quality improvement, admission in department and patient assessment, competency and capability test for staffs, collection and analysis of data, training of patients, and facilities had the score of below 50%. The mean of total score for accreditation in ED in the first period was 60.4±30.15 percent and in the second period 68.9±22.9 (p=0.005. Strategic plans, head of department, head nurse, resident physician, responsible nurse for the shift, and personnel file achieved the score of 100%. Of total headings below 50% in the first period just in two cases, collection and analysis of data with growth of 40% as well as competency and capability test for staffs with growth of 17%, were reached to more than 50%. Conclusion: Based on findings of the present study, the ED of Shohadaye Tajrish hospital reached the score of below 50% in six heading of quality improvement, admission in department and patient assessment, competency and capability test for

  4. An Audit of Emergency Department Accreditation Based on Joint Commission International Standards (JCI).

    Science.gov (United States)

    Hashemi, Behrooz; Motamedi, Maryam; Etemad, Mania; Rahmati, Farhad; Forouzanfar, Mohammad Mehdi; Kaghazchi, Fatemeh

    2014-01-01

    Despite thousands of years from creation of medical knowledge, it not much passes from founding the health care systems. Accreditation is an effective mechanism for performance evaluation, quality enhancement, and the safety of health care systems. This study was conducted to assess the results of emergency department (ED) accreditation in Shohadaye Tajrish Hospital, Tehran, Iran, 2013 in terms of domesticated standards of joint commission international (JCI) standards. This cohort study with a four-month follow up was conducted in the ED of Shohadaye Tajrish Hospital in 2013. The standard evaluation checklist of Iran hospitals (based on JCI standards) included 24 heading and 337 subheading was used for this purpose. The effective possible causes of weak spots were found and their solutions considered. After correction, assessment of accreditation were repeated again. Finally, the achieved results of two periods were analyzed using SPSS version 20. Quality improvement, admission in department and patient assessment, competency and capability test for staffs, collection and analysis of data, training of patients, and facilities had the score of below 50%. The mean of total score for accreditation in ED in the first period was 60.4±30.15 percent and in the second period 68.9±22.9 (p=0.005). Strategic plans, head of department, head nurse, resident physician, responsible nurse for the shift, and personnel file achieved the score of 100%. Of total headings below 50% in the first period just in two cases, collection and analysis of data with growth of 40% as well as competency and capability test for staffs with growth of 17%, were reached to more than 50%. Based on findings of the present study, the ED of Shohadaye Tajrish hospital reached the score of below 50% in six heading of quality improvement, admission in department and patient assessment, competency and capability test for staffs, collection and analysis of data, training of patients, and facilities. While

  5. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  6. Review of Regional Criminal Justice Training Academies. House Document No. 28. Report of the Joint Legislative Audit and Review Commission to the Governor and the General Assembly of Virginia.

    Science.gov (United States)

    Virginia State General Assembly, Richmond. Joint Legislative Audit and Review Commission.

    Virginia has 36 criminal justice training academies, including 10 regional academies. The academies conduct entry-level, inservice, and specialized training for law enforcement officers, jailers, and other criminal justice personnel. In 1998, the Joint Legislative Audit and Review Commission (JLARC) was directed to review the quality, consistency,…

  7. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

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

  8. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  9. The Sponsored Film.

    Science.gov (United States)

    Klein, Walter J.

    For public relations professionals and would-be sponsors of films, this book provides guidelines for understanding the film medium and its potential as a persuasive force in industry, government, organizations, and religious orders. For filmmakers, it brings together practical information needed to survive in the sponsored-film industry and to…

  10. 14 CFR 152.309 - Availability of sponsor's records.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.309 Availability of... the purposes of accounting and audit. (b) The sponsor or planning agency shall allow appropriate FAA...-term retention value, the FAA may require transfer of custody of those records to the FAA. ...

  11. 78 FR 68061 - Wireline Competition Bureau Seeks Comment on the Lifeline Biennial Audit Plan

    Science.gov (United States)

    2013-11-13

    ... Seeks Comment on the Lifeline Biennial Audit Plan AGENCY: Federal Communications Commission. ACTION... for independent biennial audits of carriers drawing $5 million or more annually from the low-income program, by establishing uniform audit procedures [[Page 68062

  12. Federal Energy Regulatory Commission fiscal year 1997 annual financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-24

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory commission`s statements of financial position, and the related statements of operations and changes in net position. The auditors` work was conducted in accordance with generally accepted government auditing standards. An independent public accounting firm conducted the audit. The auditors` reports on the Commission`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance.

  13. Winning a prudence audit

    International Nuclear Information System (INIS)

    Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.

    1989-01-01

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

  14. Curriculum for Commissioning Energy Efficient Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Webster, Lia [Portland Energy Conservation, Inc., OR (United States)

    2012-12-27

    In July 2010, the U.S. Department of Energy (DOE) awarded funding to PECI to develop training curriculum in commercial energy auditing and building commissioning. This program was created in response to the high demand for auditing and commissioning services in the U.S. commercial buildings market and to bridge gaps and barriers in existing training programs. Obstacles addressed included: lack of focus on entry level candidates; prohibitive cost and time required for training; lack of hands-on training; trainings that focus on certifications & process overviews; and lack of comprehensive training. PECI organized several other industry players to create a co-funded project sponsored by DOE, PECI, New York State Energy and Research Development Authority (NYSERDA), California Energy Commission (CEC), Northwest Energy Efficiency Alliance (NEEA) and California Commissioning Collaborative (CCC). After awarded, PECI teamed with another DOE awardee, New Jersey Institute of Technology (NJIT), to work collaboratively to create one comprehensive program featuring two training tracks. NJIT’s Center for Building Knowledge is a research and training institute affiliated with the College of Architecture and Design, and provided e-learning and video enhancements. This project designed and developed two training programs with a comprehensive, energy-focused curriculum to prepare new entrants to become energy auditors or commissioning authorities (CxAs). The following are the key elements of the developed trainings, which is depicted graphically in Figure 1: • Online classes are self-paced, and can be completed anywhere, any time • Commissioning Authority track includes 3 online modules made up of 24 courses delivered in 104 individual lessons, followed by a 40 hour hands-on lab. Total time required is between 75 and 100 hours, depending on the pace of the independent learner. • Energy Auditor track includes 3 online modules made up of 18 courses delivered in 72 individual

  15. 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.

  16. IT auditing

    NARCIS (Netherlands)

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

    2008-01-01

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

  17. Report on results of audit related to charges for wholesale electric service by New England Power Company under the Fuel-Adjustment Clause filed with the Federal Power Commission

    Energy Technology Data Exchange (ETDEWEB)

    1975-12-01

    During the 39-month period beginning in April 1972 and ending in June 1975, NEPCO, through monthly fuel-adjustment clause (FAC) billings, charged its wholesale customers and certain other customers about $316.1 million. The audit disclosed that in computing FAC charges applicable to its wholesale customers, NEPCO included certain costs not eligible for inclusion in FAC billings under the applicable FAC on file with the Commission. As a result, for the 39-month period ending in June 1975, wholesale customers were overbilled through the FAC an estimated $800,000. The fact that certain costs were not eligible for inclusion under the FAC were not construed as meaning that the costs may not be proper for consideration in establishing NEPCO's cost of service for rate purposes, apart from the FAC. The staff concluded that in all other respects NEPCO had properly billed its customers for charges in the cost of fossil fuel in accordance with its filed fuel-adjustment clause.

  18. Committees and sponsors

    Science.gov (United States)

    2011-10-01

    International Advisory Committee Richard F CastenYale, USA Luiz Carlos ChamonSão Paulo, Brazil Osvaldo CivitareseLa Plata, Argentina Jozsef CsehATOMKI, Hungary Jerry P DraayerLSU, USA Alfredo Galindo-UribarriORNL & UT, USA James J KolataNotre Dame, USA Jorge López UTEP, USA Joseph B NatowitzTexas A & M, USA Ma Esther Ortiz IF-UNAM Stuart PittelDelaware, USA Andrés SandovalIF-UNAM Adam SzczepaniakIndiana, USA Piet Van IsackerGANIL, France Michael WiescherNotre Dame, USA Organizing Committee Libertad Barrón-Palos (Chair)IF-UNAM Roelof BijkerICN-UNAM Ruben FossionICN-UNAM David LizcanoININ Sponsors Instituto de Ciencias Nucleares, UNAMInstituto de Física, UNAMInstituto Nacional de Investigaciones NuclearesDivisión de Física Nuclear de la SMFCentro Latinoamericano de Física

  19. Communication from the Commission of Energy Regulation relative to the audit of the non-bundled accounts of Electricite de France for the 2000 financial year; Communication de la Commission de Regulation de l'Energie relative a l'audit des comptes dissocies d'EDF pour l'exercice 2000

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-01-01

    The aim of this audit of the non-bundled accounts of Electricite de France (EdF) was double: to check to good enforcement of the book-keeping dissociation principle and in particular the establishment of opening statuses, and to verify the correct charging of the production, transport, distribution and other activity accounts. This document describes the modalities of the control and the adjustment of the status accounts and of the exploitation charges with the corrections accepted by EdF. (J.S.)

  20. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  1. Jointly Sponsored Research Program

    Energy Technology Data Exchange (ETDEWEB)

    Everett A. Sondreal; John G. Hendrikson; Thomas A. Erickson

    2009-03-31

    U.S. Department of Energy (DOE) Cooperative Agreement DE-FC26-98FT40321 funded through the Office of Fossil Energy and administered at the National Energy Technology Laboratory (NETL) supported the performance of a Jointly Sponsored Research Program (JSRP) at the Energy & Environmental Research Center (EERC) with a minimum 50% nonfederal cost share to assist industry in commercializing and effectively applying highly efficient, nonpolluting energy systems that meet the nation's requirements for clean fuels, chemicals, and electricity in the 21st century. The EERC in partnership with its nonfederal partners jointly performed 131 JSRP projects for which the total DOE cost share was $22,716,634 (38%) and the nonfederal share was $36,776,573 (62%). Summaries of these projects are presented in this report for six program areas: (1) resource characterization and waste management, (2) air quality assessment and control, (3) advanced power systems, (4) advanced fuel forms, (5) value-added coproducts, and (6) advanced materials. The work performed under this agreement addressed DOE goals for reductions in CO{sub 2} emissions through efficiency, capture, and sequestration; near-zero emissions from highly efficient coal-fired power plants; environmental control capabilities for SO{sub 2}, NO{sub x}, fine respirable particulate (PM{sub 2.5}), and mercury; alternative transportation fuels including liquid synfuels and hydrogen; and synergistic integration of fossil and renewable resources.

  2. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Auditing. 54.516 Section 54.516 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping...

  3. The Role of NMAC Audits in Euratom Safeguards - Development of an audit framework

    Energy Technology Data Exchange (ETDEWEB)

    Alique Moya, O.; Hill, C.; Kahnmeyer, W.; Koutsoyannopoulos, C.; Boella, M. [European Commission, DG ENERGY, Unit DDG2.E.1, Design, Planning and Evaluation of inspections, Logistical support, Luxembourg (Luxembourg)

    2011-12-15

    The use of audits of nuclear facility operators' nuclear material accountancy and control (NMAC) systems has evolved since the idea was launched some years ago. The European Commission has developed a framework that enables the use of NMAC system audits as an effective and efficient tool in nuclear safeguards. The framework includes elements like audit definition and concept, a procedure, audit criteria and the approach for using audits. The main elements of this framework have been built upon ESARDA working group recommendations and were widely consulted with Member States and nuclear operators. The framework and experience from its application are presented.

  4. Audit and Evaluation of Computer Security. Computer Science and Technology.

    Science.gov (United States)

    Ruthberg, Zella G.

    This is a collection of consensus reports, each produced at a session of an invitational workshop sponsored by the National Bureau of Standards. The purpose of the workshop was to explore the state-of-the-art and define appropriate subjects for future research in the audit and evaluation of computer security. Leading experts in the audit and…

  5. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... (the ``Commission'') a notice (the ``Notice'') of proposed rules (File No. PCAOB-2009-02) on Auditing... identify any significant engagement deficiencies before it issues its audit report. Auditing Standard No. 7...

  6. Archaeology audit program final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

    In order to review oil and gas companies' archaeological management systems, the British Columbia Oil and Gas Commission (OGC) introduced its archaeology audit program (AAP) in April 2008. As part of this audit, twenty six oil and gas companies were selected for an office documentation review and a corresponding field audit. This document presented and described these audit results. The purpose of the final audit report was to provide information to assist oil and gas companies to improve their management systems by increasing the emphasis of the preservation of cultural resources. This report presented an overview of the AAP scope and methodology and provided examples from the audit of both good management practices encountered and practices in which opportunities for improvement to archaeological management systems could be implemented. Recommendations to address improvement opportunities were also discussed. It was concluded that the oil and gas companies subject to the audit were found to have met or exceeded OGC expectations for maintaining archaeological management systems. 2 tabs., 7 figs.

  7. Employer-sponsored pension plans

    Directory of Open Access Journals (Sweden)

    Rakonjac-Antić Tatjana N.

    2004-01-01

    Full Text Available Apart from pension plans within social insurance, in developed pension systems there are also available to individuals schemes which may to a large extent ensure a significant part of their total pension. Among them are the following: employer-sponsored pension plans or individual pension plans. The most widely used employer-sponsored pension plan in the USA is 401(k, in which both the employer and the employee contribute to the financing of the pension. These contributions as well as the return to their investment have a preferential tax treatment, i.e. do not enter a tax base. The funds are taxed only when drawn from the account in the form of a pension. This paper aims to present the functioning of 401(k pension plan as the most widely used employer sponsored pension plan in the USA, which is likely, in a modified form, to have an important place within our future reformed pension insurance system.

  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. Investigator preparedness for monitoring and audits

    Directory of Open Access Journals (Sweden)

    Renju Ravi

    2018-01-01

    Full Text Available Monitoring and audits are two distinct processes that ensure that the rights and safety of the participants are protected, and data integrity is maintained. The present narrative summates authors' experiences with monitoring and audits by sponsor along with challenges faced by the site. It also offers potential solutions for challenges faced during the process of monitoring and audits. It is important to remember that no monitoring or audit can ever substitute for a well-designed and articulated protocol. In addition, a determined approach by the investigator and his/her team to ensure that all aspects of the protocol are adhered to in totality will go a long way in assuring quality.

  10. Safety research programs sponsored by Office of Nuclear Regulatory Research

    International Nuclear Information System (INIS)

    Weiss, A.J.; Azarm, A.; Baum, J.W.

    1989-07-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems Research of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through September 30, 1988

  11. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

    their internal auditing function in the areas of professional excellence, quality of service and Students and teachers Media Internal Audit Service Navbar Toggle Home About the Staff Risk Assessment and Planning Internal Audit Process Search for Search Home The mission of the Fermilab Internal Audit Service

  12. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

    Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

  13. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    1980-01-01

    This Safety Guide provides requirements and recommendations for establishing and implementing a system of internal and external audits during the design, manufacture, construction, commissioning and operation of nuclear power plants. It provides for the planning, performance, reporting and follow-up of the quality assurance audit activity. It defines in general terms the responsibilities of the auditing and audited organizations. The Guide also covers auditing in the context of supplier evaluation; it does not include inspection for the sole purpose of process control or product acceptance. Like the Code, the present Guide was prepared as part of the IAEA's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to land-based stationary thermal neutron power plants

  14. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

    Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...

  15. 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

  16. Commissioning MMS

    Science.gov (United States)

    Wood, Paul; Gramling, Cheryl; Stone, John; Smith, Patrick; Reiter, Jenifer

    2016-01-01

    This paper discusses commissioning of NASAs Magnetospheric MultiScale (MMS) Mission. The mission includes four identical spacecraft with a large, complex set of instrumentation. The planning for and execution of commissioning for this mission is described. The paper concludes by discussing lessons learned.

  17. Psychometric properties of a Mental Health Team Development Audit Tool.

    LENUS (Irish Health Repository)

    Roncalli, Silvia

    2013-02-01

    To assist in improving team working in Community Mental Health Teams (CMHTs), the Mental Health Commission formulated a user-friendly but yet-to-be validated 25-item Mental Health Team Development Audit Tool (MHDAT).

  18. 16 CFR 1105.14 - Audit and examination.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Audit and examination. 1105.14 Section 1105... examination. The Commission and the Comptroller General of the United States, or their duly authorized representatives, shall have access for the purpose of audit and examination to any pertinent books, documents...

  19. Audit of the Bloodhound Education Programme, 2012-2013

    Science.gov (United States)

    Straw, Suzanne; Jeffes, Jennifer; Dawson, Anneka; Lord, Pippa

    2015-01-01

    The National Foundation for Educational Research (NFER) was commissioned by the "Bloodhound Education Programme" (BEP) to conduct an audit of its activities throughout 2012 and early 2013. The audit included: telephone consultations with a range of stakeholders; analysis of monitoring and internal evaluation data; and attendance at two…

  20. 77 FR 31073 - Audit Requirements for Third Party Conformity Assessment Bodies

    Science.gov (United States)

    2012-05-24

    ... 1112 and 1118 Audit Requirements for Third Party Conformity Assessment Bodies and Requirements... PRODUCT SAFETY COMMISSION 16 CFR Part 1112 [CPSC Docket No. CPSC-2009-0061] Audit Requirements for Third... rule establishing requirements for the periodic audit of third party conformity assessment bodies as a...

  1. AUDIT INFORMATION CONTENT

    OpenAIRE

    Ioan Rus

    2012-01-01

    The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...

  2. Alternative Auditing Approaches

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-09-15

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

  3. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

    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)

  4. 45 CFR 1226.12 - Sponsor employees.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Sponsor employees. 1226.12 Section 1226.12 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PROHIBITIONS ON ELECTORAL AND LOBBYING ACTIVITIES Sponsor Employee Activities § 1226.12 Sponsor employees...

  5. Commission 1

    African Journals Online (AJOL)

    state" to provide the Commission with information on the measures that they have ...... policies and identify the gaps in ensuring the full realisation of socio- economic .... Boulle L, Harris Band Hoexter C Constitutional and Administrative Law.

  6. Joint Commission

    Science.gov (United States)

    ... for the latest publication of The Joint Commission Journal on Quality and Patient Safety (JQPS). . How We Work Process improvement program breeds quality culture, empowers staff An article in Quality Progress, June ...

  7. Routine environmental audit of Ames Laboratory, Ames, Iowa

    International Nuclear Information System (INIS)

    1994-09-01

    This document contains the findings identified during the routine environmental audit of Ames Laboratory, Ames, Iowa, conducted September 12--23, 1994. The audit included a review of all Ames Laboratory operations and facilities supporting DOE-sponsored activities. The audit's objective is to advise the Secretary of Energy, through the Assistant Secretary for Environment, Safety and Health, as to the adequacy of the environmental protection programs established at Ames Laboratory to ensure the protection of the environment, and compliance with Federal, state, and DOE requirements

  8. 2017 statement of energy audits for big companies

    International Nuclear Information System (INIS)

    Daill, Guillaume

    2018-02-01

    This brochure presents in a synthetic manner the exploitation of the information contained in the mandatory energy audits database at the date of December 11, 2017. Since December 5, 2015, big companies are obliged to have a comprehensive energy audit. The France's Agency for Environment and Energy Management (Ademe) has been commissioned by the French ministry of energy to provide a platform for collecting these audits. Several ways are offered to the companies to comply with the legislation: the realisation of one or several energy audits, the ISO 50001 certification of their activities or a mix of both

  9. 16 CFR 703.7 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Audits. 703.7 Section 703.7 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE MAGNUSON... Mechanism's complaint and other forms, investigation, mediation and follow-up efforts, and other aspects of...

  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. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

    Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.

    1990-01-01

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

  12. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  13. List of Organizing Committees and Sponsors

    Science.gov (United States)

    2012-03-01

    Organizers DIRECTORS Maria L CalvoPresident of International Commission for Optics, Spain Aram V PapoyanDirector of Institute for Physical Research of NAS, Armenia HEADS OF PROJECT Tigran Dadalyan YSU, Armenia Artsrun MartirosyanIPR, Armenia COORDINATOR Narine GevorgyanIPR, Armenia / ICTP, Italy MANAGERS Paytsar MantashyanIPR, Armenia Karen VardanyanIPR, Armenia INTERNATIONAL ADVISORY COMMITTEE Marcis AuzinshLatvia Roland AvagyanArmenia Tapash ChakrabortyCanada Yuri ChilingaryanArmenia Eduard KazaryanArmenia Albert KirakosyanArmenia Radik KostanyanArmenia Avinash PandeyIndia Marat SoskinUkraine INTERNATIONAL PROGRAM COMMITTEE David Sarkisyan (Chair)Armenia Roman AlaverdyanArmenia Dan ApostolRomania Levon AslanyanArmenia Aranya BhattacherjeeIndia Gagik BuniatyanArmenia Vigen ChaltykyanArmenia Roldao Da RochaBrazil Miltcho DanailovItaly Vladimir GerdtRussia Samvel GevorgyanArmenia Gayane GrigoryanArmenia Rafik HakobyanArmenia Takayuki MiyaderaJapan Levon MouradianArmenia Atom MuradyanArmenia Simon RochesterUSA Hayk SarkisyanArmenia Aleksandr VardanyanArmenia LOCAL ORGANIZING COMMITTEE Narek AghekyanArmenia Anahit GogyanArmenia Melanya GrigoryanArmenia Armen HovhannisyanArmenia Lilit HovhannisyanArmenia Tatevik KhachatryanArmenia Astghik KuzanyanArmenia Satenik KuzanyanArmenia Vladimir LazarevRussia Lilit MantashyanArmenia Hripsime MkrtchyanArmenia Pavel MuzhikyanArmenia Wahi NarsisianArmenia Sahak OrdukhanyanArmenia Anna ReymersArmenia Narine TorosyanArmenia The Symposium was organized by YSU & NAS SPIE Armenian Student Chapter Institute for Physical Research (IPR) of National Academy of Sciences (NAS) Russian-Armenian (Slavonic) University (RAU) LT-PYRKAL cjsc Yerevan State University (YSU) Official Sponsors of the Symposium LT-PYRKAlRussian ArmenianSPIE LT-PYRKAL cjscRussian-Armenian UniversityYSU & NAS SPIE Student Chapter Further sponsors NFSATICTPSCSADevout Generation National Foundation of Science and Advanced TechnologiesThe Abdus Salam International Centre

  14. 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...

  15. Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

    Directory of Open Access Journals (Sweden)

    H. Kubra Kandemir

    2016-09-01

    Full Text Available Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

  16. Commissions as information organizations: Meeting the information needs of an electronic society

    Energy Technology Data Exchange (ETDEWEB)

    Sevel, F.

    1997-11-01

    This paper describes how commission-sponsored web sites can effectively meet electronic information needs. Demographics of internet users are presented and analyzed. Online activities and user access data are also described. The implications of the characteristics of internet users for commission-sponsored web sites are discussed, and guidelines for determining marketing objectives are presented.

  17. Audit firm tenure and qualified opinions: New evidence from Spain

    Directory of Open Access Journals (Sweden)

    Josep García Blandón

    2013-06-01

    Full Text Available The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. In addition, the Paper clearly states that more research is needed regarding the effects of long audit tenures on independence. In this article, we have replicated the research by Ruiz-Barbadillo, Gómez-Aguilar, and Biedma (2005 about the effects of audit firm tenure on independence with more updated data. However, unlike them, we have performed panel data estimations instead of pooled regression. Our approach allows for a better control of individual unobserved heterogeneity, thus reducing potential problems caused by omitted variable bias. While Ruiz-Barbadillo et al. reported an unexpected positive effect of tenure on the likelihood of audit qualifications, we do not show any significant effect of tenure on the opinion of the audit report. Our results are robust to various sensitivity analyses.

  18. A Novel Process Audit for Standardized Perioperative Handoff Protocols.

    Science.gov (United States)

    Pallekonda, Vinay; Scholl, Adam T; McKelvey, George M; Amhaz, Hassan; Essa, Deanna; Narreddy, Spurthy; Tan, Jens; Templonuevo, Mark; Ramirez, Sasha; Petrovic, Michelle A

    2017-11-01

    A perioperative handoff protocol provides a standardized delivery of communication during a handoff that occurs from the operating room to the postanestheisa care unit or ICU. The protocol's success is dependent, in part, on its continued proper use over time. A novel process audit was developed to help ensure that a perioperative handoff protocol is used accurately and appropriately over time. The Audit Observation Form is used for the Audit Phase of the process audit, while the Audit Averages Form is used for the Data Analysis Phase. Employing minimal resources and using quantitative methods, the process audit provides the necessary means to evaluate the proper execution of any perioperative handoff protocol. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

  19. 77 FR 26697 - New Animal Drugs; Change of Sponsor; Change of Sponsor Address; Change of Sponsor Name and...

    Science.gov (United States)

    2012-05-07

    ... rights and interest in, abbreviated new animal drug application (ANADA) 200-472 for Fomepizole for... [Docket No. FDA-2012-N-0002] New Animal Drugs; Change of Sponsor; Change of Sponsor Address; Change of.... SUMMARY: The Food and Drug Administration (FDA) is amending the animal drug regulations to reflect a...

  20. Audit experience in external individual monitoring services accreditation in Brazil

    International Nuclear Information System (INIS)

    Martins, M.M.; Fonseca, E.S.; Pereira, W.W.; Ramos, M.M.O.; Salati, I.P.A.

    1998-01-01

    Brazilian Nuclear Energy Commission (CNEN) has been carrying out an accreditation program for the External Individual Monitoring Services (named SMIE) for about 45.000 workers involved with ionizing radiation. One of this steps of this accreditation program is the audit to each SMIE. The main audit objective is to verify and to check organizational documentation, system performance test, technical personnel ability and training, quality assurance system procedures and records, essential equipment and facilities and reliability of dose reports. In order to avoid a different audit for each SMIE, effort were made to obtain a standard process. Two aspects were considered the most relevant ones: human resources training and audit procedures. To achieve the first one, a practical and theoretical course taking into account auditing needs was elaborated. As well as experience in one of the technical related areas, an important condition to be member of an audit team is to obtain satisfactory approval in one of the offered courses. In order to accomplish the second point, a set of documents was implemented such as an audit checklist, audit report models, and procedures and recommendations to audit. Up to February 1998, 12 accreditation audits were performed. The main points of this program as well as an assessment of its difficulties and success are reported in this work

  1. Energy efficiency through energy audit

    International Nuclear Information System (INIS)

    Esan, A. A.

    2000-08-01

    Energy is an essential factor to economic and social development and improved standards of living in developing countries. Nigeria in particular. There is a strong need for greater energy efficiency in every sector of economy in order to reduce costs. enhance competitiveness, conserve energy resources and reduce environmental impacts associated with production, distribution and use of energy. Energy auditing and monitoring has a significant role in any energy management and conservation project. Energy auditing as an important part of industrial energy management on plant level, represents a complex of activities aiming at the efficient use of energy. The activities are undertaken by a team of experts who use a set of measuring instruments to monitor and evaluate all the necessary data to elaborate a package of recommendations on improvements in the field of energy efficiency and possible product quality. The inefficient conversion and use of energy have been identified as a central problem for all developing countries, Nigeria inclusive, since they all consume significantly higher amounts of energy per unit of GDP than OECD countries. This aggravates energy-related environmental problems and is also a burden on domestic resources and foreign exchange. Energy prices have risen drastically in many developing countries, while energy intensities remain high. Price changes alone are not rapidly translating energy efficiency improvements. Identifying and removing the obstacles to greater energy efficiency should be priority for government in developing countries. This is why the Energy Commission, an apex organ of government on Energy matters in all its ramifications is out to encourage relatively low-cost energy audits for the Textile industries - such audits can identify ''good house-keeping's' measures, such as simply process improvements, that reduce energy consumption and operating costs. This will be followed by the training of plant workers/energy managers

  2. 77 FR 71711 - Commission's Rules Regarding the Office of Managing Director and the Office of Inspector General

    Science.gov (United States)

    2012-12-04

    ...In this document, the Federal Communications Commission (Commission) amends its rules to reassign to the Office of Managing Director (OMD) certain audit activities formerly assigned to the Office of Inspector General (OIG). The activities concern oversight of the annual audit of the Universal Service Administrative Corporation (USAC) required by the Commission's rules. In addition, the Commission delegates of authority to OMD, in consultation with the Office of General Counsel, to issue subpoenas concerning matters within its jurisdiction.

  3. SPONSORING, BRAND VALUE AND SOCIAL MEDIA

    Directory of Open Access Journals (Sweden)

    Alexander Zauner

    2012-10-01

    Full Text Available The increasing involvement of individuals in social media over the past decade has enabled firms to pursue new avenues in communication and sponsoring activities. Besides general research on either social media or sponsoring, questions regarding the consequences of a joint activity (sponsoring activities in social media remain unexplored. Hence, the present study analyses whether the perceived image of the brand and the celebrity endorser credibility of a top sports team influence the perceived brand value of the sponsoring firm in a social media setting. Moreover, these effects are compared between existing customers and non-customers of the sponsoring firm. Interestingly, perceived celebrity endorser credibility plays no role in forming brand value perceptions in the case of the existing customers. Implications for marketing theory and practice are derived.

  4. Paradigma Baru Sponsor sebagai Mitra Penyelenggaraan Event

    Directory of Open Access Journals (Sweden)

    Lidia Evelina

    2011-10-01

    Full Text Available The goals of this article is to know why sponsorship only to be viewed as sources of funding to implement the public relation events or marketing communication events. Method used in this article is qualitative method research to be based on observation, library study and content analysis. The result of this research seems that change happened in role of sponsorship from only fund source to become a partner of cooperation (mutual symbiotism between sponsor and event organizer. This article exploring the change of sponsorship concept from only looking for sponsor as an activity of fund mobilitation to become a partnership cooperation between event organizer and sponsor company. The mean of sponsor itself beside the fund supporter, they are also a side who takes mutual benefit from the cooperation. Conclusion, any close relationship (mutual benefit between two sides who take cooperation in event implementation (sponsor and event organiser. 

  5. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

    This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies ...

  6. 47 CFR 68.602 - Sponsor of the Administrative Council for Terminal Attachments.

    Science.gov (United States)

    2010-10-01

    ... Attachments. (a) The Telecommunications Industry Association (TIA) and the Alliance for Telecommunications... 47 Telecommunication 3 2010-10-01 2010-10-01 false Sponsor of the Administrative Council for Terminal Attachments. 68.602 Section 68.602 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

  7. 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.

  8. 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...

  9. 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 ...

  10. A National Framework for Energy Audit Ordinances

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-08-26

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

  11. Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie Mellon University

    Science.gov (United States)

    2015-12-17

    No. DODIG-2016-034 D E C E M B E R 1 7 , 2 0 1 5 Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie ...ALEXANDRIA, VIRGINIA 22350-1500 December 17, 2015 Audit Partner PricewaterhouseCoopers LLP Board of Trustees Carnegie Mellon University Director, Sponsored...Projects Accounting Carnegie Mellon University SUBJECT: Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie

  12. Observatory Sponsoring Astronomical Image Contest

    Science.gov (United States)

    2005-05-01

    Forget the headphones you saw in the Warner Brothers thriller Contact, as well as the guttural throbs emanating from loudspeakers at the Very Large Array in that 1997 movie. In real life, radio telescopes aren't used for "listening" to anything - just like visible-light telescopes, they are used primarily to make images of astronomical objects. Now, the National Radio Astronomy Observatory (NRAO) wants to encourage astronomers to use radio-telescope data to make truly compelling images, and is offering cash prizes to winners of a new image contest. Radio Galaxy Fornax A Radio Galaxy Fornax A Radio-optical composite image of giant elliptical galaxy NGC 1316, showing the galaxy (center), a smaller companion galaxy being cannibalized by NGC 1316, and the resulting "lobes" (orange) of radio emission caused by jets of particles spewed from the core of the giant galaxy Click on image for more detail and images CREDIT: Fomalont et al., NRAO/AUI/NSF "Astronomy is a very visual science, and our radio telescopes are capable of producing excellent images. We're sponsoring this contest to encourage astronomers to make the extra effort to turn good images into truly spectacular ones," said NRAO Director Fred K.Y. Lo. The contest, offering a grand prize of $1,000, was announced at the American Astronomical Society's meeting in Minneapolis, Minnesota. The image contest is part of a broader NRAO effort to make radio astronomical data and images easily accessible and widely available to scientists, students, teachers, the general public, news media and science-education professionals. That effort includes an expanded image gallery on the observatory's Web site. "We're not only adding new radio-astronomy images to our online gallery, but we're also improving the organization and accessibility of the images," said Mark Adams, head of education and public outreach (EPO) at NRAO. "Our long-term goal is to make the NRAO Image Gallery an international resource for radio astronomy imagery

  13. Exploring audit assistants decision to leave the audit profession

    OpenAIRE

    Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine

    2017-01-01

    Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...

  14. Are joint audits a proper instrument for increased audit quality?

    OpenAIRE

    Velte, Patrick; Azibi, Jamel

    2015-01-01

    Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...

  15. Using TELOS for the planning of the information system audit

    Science.gov (United States)

    Drljaca, D. P.; Latinovic, B.

    2018-01-01

    This paper intent is to analyse different aspects of information system audit and to synthesise them into the feasibility study report in order to facilitate decision making and planning of information system audit process. The TELOS methodology provides a comprehensive and holistic review for making feasibility study in general. This paper examines the use of TELOS in the identification of possible factors that may influence the decision on implementing information system audit. The research question relates to TELOS provision of sufficient information to decision makers to plan an information system audit. It was found that the TELOS methodology can be successfully applied in the process of approving and planning of information system audit. The five aspects of the feasibility study, if performed objectively, can provide sufficient information to decision makers to commission an information system audit, and also contribute better planning of the audit. Using TELOS methodology can assure evidence-based and cost-effective decision-making process and facilitate planning of the audit. The paper proposes an original approach, not examined until now. It is usual to use TELOS for different purposes and when there is a need for conveying of the feasibility study, but not in the planning of the information system audit. This gives originality to the paper and opens further research questions about evaluation of the feasibility study and possible research on comparative and complementary methodologies.

  16. 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...

  17. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  18. Audit mode change, corporate governance

    OpenAIRE

    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 ri...

  19. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    Directory of Open Access Journals (Sweden)

    Erna Pasanda

    2013-12-01

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

  20. 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 and...

  1. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

    .... The Defense Contract Audit Agency (DCAA) assists the administrative contracting officer in accomplishing that responsibility by determining whether the contractor's compensation system is sound, reliable, consistently applied, and results...

  2. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

    Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...

  4. AUDIT plan documenting method

    International Nuclear Information System (INIS)

    Cornecsu, M.

    1995-01-01

    The work describes a method of documenting the AUDIT plan upon the basis of two quantitative elements resulting from quality assurance program appraisal system function implementation degree as established from the latest AUDIT performed an system function weight in QAP, respectively, appraised by taking into account their significance for the activities that are to be performed in the period for which the AUDITs are planned. (Author) 3 Figs., 2 Refs

  5. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

    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 pha...

  6. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  7. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

  8. Special issue on “Internal audit and corporate governance” : Introduction

    NARCIS (Netherlands)

    Allegrini, M.; Melville, R.; Paape, L.; Selim, G.

    2009-01-01

    The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes

  9. Perceptions Audit for the General Teaching Council for England. Technical Report

    Science.gov (United States)

    Levitt, Ruth; Rabinovich, Lila; van Dijk, Lidia Villalba

    2009-01-01

    The General Teaching Council for England (GTC) commissioned RAND Europe in 2008 to undertake a perceptions audit, to take the temperature on its current status and to inform its future work with teachers, organisational partners and the wider public. A perceptions audit is a method for gathering opinions and views of selected informants about how…

  10. Audit program for physical security systems at nuclear power plants

    International Nuclear Information System (INIS)

    Minichino, C.

    1982-01-01

    Licensees of nuclear power plants conduct audits of their physical security systems to meet the requirements of 10 CFR 73, Physical Protection of Plants and Materials. Section 73.55, Requirements for physical Protection of Licensed Activities in Nuclear Power Reactors Against Radiological Sabotage, requires that the security programs be reviewed at least every 12 months, that the audit be conducted by individuals independent of both security management and security supervision, and that the audit program review all aspects of the physical security system: hardware, personnel, and operational and maintenance procedures. This report contains information for the Nuclear Regulatory Commission (NRC) and for the licensees of nuclear power reactors who carry out these comprehensive audits. Guidance on the overall management of the audit function includes organizational structure and issues concerning the auditors who perform the review: qualifications, independence, due professional care, and standards. Guidance in the audit program includes purpose and scope of the audit, planning, techniques, post-audit procedures, reporting, and follow-up

  11. Internal Audit Charter, Mar2018

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

    Jessica Perkins

    2018-03-02

    Mar 2, 2018 ... authorizes the Finance and Audit Committee to oversee IDRC's Internal ... reassignment, or dismissal of the Chief Audit Executive. ... Audit Executive's duties as the Senior Officer for disclosure pursuant to the Public Servants.

  12. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  13. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

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

  14. The Political Economy of Federally Sponsored Data

    Directory of Open Access Journals (Sweden)

    Bart Ragon

    2013-11-01

    Full Text Available Librarian involvement in the Open Access (OA movement has traditionally focused on access to scholarly publications. Recent actions by the White House have focused attention on access on the data produced from federally sponsored research. Questions have emerged concerning access to the output of federally sponsored research and whether it is a public or private good. Understanding the political battle over access to federally funded research is closely tied to the ownership of the peer review process in higher education and associated revenue streams, and as a result, interest groups seeking to influence government regulation have politicized the issues. As a major funder of research in higher education, policies from the federal government are likely to drive change in research practices at higher education institutions and impact library services. The political economy of federally sponsored research data will shape research enterprises in higher education inspire a number of new services distributed throughout the research life cycle.

  15. Event seeking for sponsors: Case Helsinki Pride

    OpenAIRE

    Jaakkola, Johanna

    2014-01-01

    This thesis was done for HeSeTa Ry (Helsingin seudun seksuaalinen tasavertaisuus ry) and the goal was to find out how Helsinki Pride could get sponsors more efficiently and how the co-operation could be made more long lasting with the current sponsors. Helsinki Pride is an event organized in Helsinki each year in June. It is also the biggest LGBT event organized in Finland. The biggest event of the week is the Gay Parade and the Party in the Park. In 2014 only these events had over 20 000 par...

  16. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

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

  17. Radiation safety audit

    International Nuclear Information System (INIS)

    Kadadunna, K.P.I.K.; Mod Ali, Noriah

    2008-01-01

    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

  18. Time to audit.

    Science.gov (United States)

    Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K

    2012-09-01

    Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.

  19. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  20. Auditing measurement control programs

    International Nuclear Information System (INIS)

    Roberts, F.P.; Brouns, R.J.

    1979-10-01

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

  1. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  2. 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 & ...

  3. 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.

  4. 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 ...

  5. 22 CFR 62.3 - Sponsor eligibility.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Sponsor eligibility. 62.3 Section 62.3 Foreign Relations DEPARTMENT OF STATE PUBLIC DIPLOMACY AND EXCHANGES EXCHANGE VISITOR PROGRAM General Provisions... visitor program are: (1) United States local, state and federal government agencies; (2) International...

  6. Sponsored Research & the Freedom of Publication.

    Science.gov (United States)

    Packham, David

    This paper examines conflicts and collaboration between industry and universities regarding sponsored research and freedom of publication, particularly in the United Kingdom. An opening section notes that the values of the market and the university are in fundamental conflict which presents problems for institutions attempting to work in…

  7. Use and Misuse of Industry Sponsored Materials.

    Science.gov (United States)

    DuVall, Charles R.; Krepel, Wayne J.

    A review of educational research reveals that free and inexpensive materials are used today to a much greater extent than they had been in the past. Two studies, sponsored by the American Iron and Steel Institute, are evidence of the producer's interest in determining the strengths and weaknesses of the materials being sent into classrooms and…

  8. Market Imperfections and Firm-Sponsored Training

    NARCIS (Netherlands)

    Picchio, M.; van Ours, J.C.

    2010-01-01

    Recent human capital theories predict that labor market frictions and product market competition influence firm-sponsored training. Using matched worker-firm data from Dutch manufacturing, our paper empirically assesses the validity of these predictions. We find that a decrease in labor market

  9. The University Campus: Why Military Sponsored Research.

    Science.gov (United States)

    Messing, Aubrey E.

    Military-sponsored research on the university campus has been a major issue during the past several years. Opposition has come from radicals, who wish to destroy the university itself, to critics, who feel such activities take needed funds and personnel from the more important task of solving our nation's social problems. These viewpoints and the…

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

  11. 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.

  12. 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.

  13. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

    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

  14. Clinical audits: who does control what? European guide lines

    International Nuclear Information System (INIS)

    Jarvinen, H.

    2009-01-01

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  15. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...... 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...

  16. What can Bilfinger teach Olympic sponsors?

    OpenAIRE

    Mark Dodds; Mauro Palmero

    2016-01-01

    Bilfinger SE (Bilfinger) is a leading international engineering and services group (Bilfinger.com, 2015), and was a local sponsor of the 2014 FIFA World Cup. The company is accused of paying bribes through its subsidiary company, Mauell, (dw. com, 2015) to public officials in Brazil for contracts related to the 2014 World Cup (Cassin, 2015). The corruption allegations relate to orders to equip security command centers at twelve host cities during the 2014 World Cup in Brazil (dw.com, 2015). B...

  17. Clinical audits: who does control what? European guide lines;Audits cliniques: qui controle quoi? Lignes directrices europeennes

    Energy Technology Data Exchange (ETDEWEB)

    Jarvinen, H. [Ingenieur es Sciences, Expert en chef pour l' Utilisation des Rayonnements Ionisants A des fins medicales, Autorite de Surete Nucleaire et de Radioprotection (STUK), Helsinki (Finland)

    2009-12-15

    The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

  18. The Complex Dynamics of Sponsored Search Markets

    Science.gov (United States)

    Robu, Valentin; La Poutré, Han; Bohte, Sander

    This paper provides a comprehensive study of the structure and dynamics of online advertising markets, mostly based on techniques from the emergent discipline of complex systems analysis. First, we look at how the display rank of a URL link influences its click frequency, for both sponsored search and organic search. Second, we study the market structure that emerges from these queries, especially the market share distribution of different advertisers. We show that the sponsored search market is highly concentrated, with less than 5% of all advertisers receiving over 2/3 of the clicks in the market. Furthermore, we show that both the number of ad impressions and the number of clicks follow power law distributions of approximately the same coefficient. However, we find this result does not hold when studying the same distribution of clicks per rank position, which shows considerable variance, most likely due to the way advertisers divide their budget on different keywords. Finally, we turn our attention to how such sponsored search data could be used to provide decision support tools for bidding for combinations of keywords. We provide a method to visualize keywords of interest in graphical form, as well as a method to partition these graphs to obtain desirable subsets of search terms.

  19. DOD Financial Management: Improvement Needed in DOD Components’ Implementation of Audit Readiness Effort

    Science.gov (United States)

    2011-09-01

    DOD Financial Management Abbreviations AFB Air Force Base COSO Committee of Sponsoring Organizations of the Treadway... Management and mismanagement.11 All of DOD’s programs on GAO’s High- Risk List relate to its business operations, including systems and processes... Management maintains audit readiness through risk -based periodic testing of internal controls utilizing the OMB Circular No. A-123, Appendix A

  20. 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...

  1. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

    The financial audit aims toward increasing the credibility of financial informaiton. The purpose of the paper is to outline the most important topics regarding the definition and application of significance limit.

  2. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  3. 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....

  4. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... ... conduct internal audits to assess that the corporation's accounts and records; financial and management controls; information systems and management .... o Information for decision making is accurate, relevant and timely; ...

  5. Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

    OpenAIRE

    Ismail, Hashanah; Theng, Ung Chui

    2015-01-01

    This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

  6. 75 FR 149 - Notice of Public Information Collection Being Reviewed by the Federal Communications Commission...

    Science.gov (United States)

    2010-01-04

    ... employees. The FCC may not conduct or sponsor a collection of information unless it displays a currently... find it difficult to do so within the period of time allowed by this notice, you should advise the... requirements, rate of return and price caps, and provides an improved basis for auditing and other oversight...

  7. EISA 432 Energy Audits Best Practices: Software Tools

    Energy Technology Data Exchange (ETDEWEB)

    Maryl Fisher

    2014-11-01

    Five whole building analysis software tools that can aid an energy manager with fulfilling energy audit and commissioning/retro-commissioning requirements were selected for review in this best practices study. A description of each software tool is provided as well as a discussion of the user interface and level of expertise required for each tool, a review of how to use the tool for analyzing energy conservation opportunities, the format and content of reports generated by the tool, and a discussion on the applicability of the tool for commissioning.

  8. 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.

  9. 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.

  10. Summary Report on the Audit of Defense Logistics Agency 1995 Defense Base Realignment and Closure Data Collection Process.

    Science.gov (United States)

    1995-06-19

    VXW-ÄVAVKVX’AWXW/XVXV:*: OFFICE OF THE INSPECTOR GENERAL SUMMARY REPORT ON THE AUDIT OF DEFENSE LOGISTICS AGENCY 1995 DEFENSE BASE REALIGNMENT...FOR DIRECTOR, DEFENSE LOGISTICS AGENCY SUBJECT: Summary Report on the Audit of Defense Logistics Agency 1995 Defense Base Realignment and Closure...the data that DLA provides to support recommendations for the 1995 Commission. The specific objective for the audits was to determine whether the

  11. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    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......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...

  12. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

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

  13. Current standards for infection control: audit assures compliance.

    Science.gov (United States)

    Flanagan, Pauline

    Having robust policies and procedures in place for infection control is fundamentally important. However, each organization has to go a step beyond this; evidence has to be provided that these policies and procedures are followed. As of 1 April 2009, with the introduction of the Care Quality Commission and The Health and Social Care Act 2008 Code of Practice for the NHS on the Prevention and Control of Healthcare-Associated Infections and Related Guidance, the assurance of robust infection control measures within any UK provider of health care became an even higher priority. Also, the commissioning of any service by the NHS must provide evidence that the provider has in place robust procedures for infection control. This article demonstrates how the clinical audit team at the Douglas Macmillan Hospice in North Staffordshire, UK, have used audit to assure high rates of compliance with the current national standards for infection control. Prior to the audit, hospice staff had assumed that the rates of compliance for infection control approached 100%. This article shows that a good quality audit tool can be used to identify areas of shortfall in infection control and the effectiveness of putting in place an action plan followed by re-audit.

  14. 48 CFR 35.017-1 - Sponsoring agreements.

    Science.gov (United States)

    2010-10-01

    ... of the FFRDC's relationship with its sponsor(s). (3) A provision for the identification of retained earnings (reserves) and the development of a plan for their use and disposition. (4) A prohibition against...

  15. Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Afensimi Elijah

    2015-03-01

    Full Text Available The broad objective of the study was to examine the determinants of audit report lag in the Nigerian context. Specifically, the study examined the effects of the following factors on Audit fees; Audit firm type, Leverage, Return on equity, Firm size, subsidiaries and Year-end. The panel research design was used for the study. The data was sourced from the annual reports of all financial companies quoted on the floor of the Nigerian stock exchange. The method of data analysis utilized in the study is the panel data estimation techniques (pooled, fixed and random effects regression. In line with the study objectives, the finding reveals that (i Company size has no significant positive impact on audit delay. (ii Firm’s financial performance has a significant impact on Audit delay. (iii Audit firm type (big 4 and non-big 4 has a significant impact on Audit delay. (iv Leverage has no significant impact on Audit delay and (v Number of subsidiaries has a significant impact on Audit delay and (vi Financial year end has no significant impact on Audit delay. The recommendation is that in achieving the objective of making the financial statements readily available for making timely decisions, the Nigerian stock exchange, Securities and Exchange Commission, the Financial Reporting Council, the Central Bank of Nigeria and other regulatory bodies should put in place measures to ensure strict compliance with 3 months window for financial reports preparation and presentation.

  16. 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)

  17. DOE-EERC jointly sponsored research program

    Energy Technology Data Exchange (ETDEWEB)

    Hendrikson, J.G.; Sondreal, E.A.

    1999-09-01

    U.S. Department of Energy (DOE) Cooperative Agreement DE-FC21-93MC30098 funded through the Office of Fossil Energy and administered at the Federal Energy Technology Center (FETC) supported the performance of a Jointly Sponsored Research Program (JSRP) at the Energy and Environmental Research Center (EERC) with a minimum 50% nonfederal cost share to assist industry in commercializing and effectively applying efficient, nonpolluting energy technologies that can compete effectively in meeting market demands for clean fuels, chemical feedstocks, and electricity in the 21st century. The objective of the JSRP was to advance the deployment of advanced technologies for improving energy efficiency and environmental performance through jointly sponsored research on topics that would not be adequately addressed by the private sector alone. Examples of such topics include the barriers to hot-gas cleaning impeding the deployment of high-efficiency power systems and the search for practical means for sequestering CO{sub 2} generated by fossil fuel combustion. The selection of particular research projects was guided by a combination of DOE priorities and market needs, as provided by the requirement for joint venture funding approved both by DOE and the private sector sponsor. The research addressed many different energy resource and related environmental problems, with emphasis directed toward the EERC's historic lead mission in low-rank coals (LRCs), which represent approximately half of the U.S. coal resources in the conterminous states, much larger potential resources in Alaska, and a major part of the energy base in the former U.S.S.R., East Central Europe, and the Pacific Rim. The Base and JSRP agreements were tailored to the growing awareness of critical environmental issues, including water supply and quality, air toxics (e.g., mercury), fine respirable particulate matter (PM{sub 2.5}), and the goal of zero net CO{sub 2} emissions.

  18. PWR and BWR anticipated and abnormal plant transient research sponsored by the US Nuclear Regulatory Commission

    International Nuclear Information System (INIS)

    Beckner, W.D.; Sullivan, L.H.

    1984-01-01

    This chapter reviews the regulatory activities of the US NRC since the realization that anticipated transients with multiple failures (including operator actions) are the major contributors to risk from reactor operations and that the low probability design basis accidents (DBA) are relatively small contributors to risk. The Three Mile Island-2 accident demonstrated that anticipated transients, combined with multiple equipment and/or operator failures, can result in significant core damage. Topics considered include research in direct response to Three Mile Island-2, research in response to specific safety issues, and research to improve the overall understanding of transients (experimental facilities, computer codes). It is concluded that the US NRC has made significant progress in improving its ability to analyze and evaluate abnormal and anticipated transients

  19. Microelectronics in LMFBR: Activities sponsored by the Commission 1979-1983

    International Nuclear Information System (INIS)

    Nordwall, H.J. de

    1986-01-01

    These studies were designed to draw attention to signal handling techniques which have become applicable to the automatic control of reactors as a result of advances in microelectronics. The underlying concepts being explored are the extent to which more information may be obtained from existing sensors, whether changes in the state of a system may be acted upon automatically and the acceptability of stochastic methods of state estimation. If a given state may arise in a number of different ways, automatic action necessarily involves diagnosis of causes if any but the simplest actions, e.g. scram, is required. Up to now this diagnosis has been made by an operator, though a number of schemes intended to identify the primary cause of an abnormal state or to guide an operator to the most easily accessible safe state are in advanced states of development, e.g. at Halden, Westinghouse and GRS-Garching. The activity decribed is continuing, current emphasis being upon diagnostics using approaches based upon artificial intelligence concepts, system optimisation and quantification of the benefits of networking

  20. 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.

  1. 14 CFR 151.121 - Procedures: Offer; sponsor assurances.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Procedures: Offer; sponsor assurances. 151.121 Section 151.121 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF... Engineering Proposals § 151.121 Procedures: Offer; sponsor assurances. Each sponsor must adopt the following...

  2. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Eligibility of sponsored aliens. 233.51 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor or...

  3. Modelling Emotional and Attitudinal Evaluations of Major Sponsors

    DEFF Research Database (Denmark)

    Martensen, Anne; Hansen, Flemming

    2004-01-01

    The paper reports findings from a larger study of sponsors and their relationship to sponsoredparties. In the present reporting, the focus is on sponsors. Rather than evaluating suchsponsorships in traditional effect hierarchical terms, a conceptual Sponsor Value Model isspecified as a structural...

  4. 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.

  5. 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...

  6. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    OpenAIRE

    Erna Pasanda; Natalia Paranoan

    2013-01-01

    This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...

  7. 76 FR 3600 - Codex Alimentarius Commission: Meeting of the Codex Committee on Food Additives

    Science.gov (United States)

    2011-01-20

    ... Alimentarius Commission: Meeting of the Codex Committee on Food Additives AGENCY: Office of the Under Secretary... Administration (FDA), U.S. Department of Health and Human Services, are sponsoring a public meeting on February... of the Codex Committee on Food Additives (CCFA) of the Codex Alimentarius Commission (Codex), which...

  8. 77 FR 5483 - Codex Alimentarius Commission: Meeting of the Codex Committee on Food Additives

    Science.gov (United States)

    2012-02-03

    ... Alimentarius Commission: Meeting of the Codex Committee on Food Additives AGENCY: Office of the Under Secretary... Administration (FDA), U.S. Department of Health and Human Services, are sponsoring a public meeting on February... of the Codex Committee on Food Additives (CCFA) of the Codex Alimentarius Commission (Codex), which...

  9. AlphaCo: A Teaching Case on Information Technology Audit and Security

    Directory of Open Access Journals (Sweden)

    Hüseyin Tanriverdi

    2006-03-01

    and auditors have responsibility in detecting and publicly reporting fraud? The case also facilitates the teaching of relevant conceptual frameworks such as COSO (Committee of Sponsoring Organizations of the Treadway Commission and COBIT (Control Objectives for Information and related Technology.

  10. 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 an...

  11. 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 must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...

  12. What can Bilfinger teach Olympic sponsors?

    Directory of Open Access Journals (Sweden)

    Mark Dodds

    2016-10-01

    Full Text Available Bilfinger SE (Bilfinger is a leading international engineering and services group (Bilfinger.com, 2015, and was a local sponsor of the 2014 FIFA World Cup. The company is accused of paying bribes through its subsidiary company, Mauell, (dw. com, 2015 to public officials in Brazil for contracts related to the 2014 World Cup (Cassin, 2015. The corruption allegations relate to orders to equip security command centers at twelve host cities during the 2014 World Cup in Brazil (dw.com, 2015. Because Brazil hosted the 2014 FIFA World Cup and will host the 2016 Summer Olympic Games, companies need to consider the risks of many international anti-corruption laws, such as Brazil’s anti-corruption law commonly referred as The Clean Companies Act and other applicable anticorruption law like the United States’ Foreign Corrupt Practices Act (Rogers, et. al, 2014. This paper will analyze the Bilfinger case involving corruption activity at the 2014 FIFA World Cup and offer insights for sponsors of the 2016 Summer Olympic Games.

  13. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

    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)

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

    African Journals Online (AJOL)

    However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...

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

    African Journals Online (AJOL)

    user

    Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.

  16. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

    Thwaites, D.I.; Western General Hospital, Edinburgh

    1996-01-01

    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)

  17. Field Audit Checklist Tool (FACT)

    Science.gov (United States)

    Download EPA's The Field Audit Checklist Tool (FACT). FACT is intended to help auditors perform field audits, to easily view monitoring plan, quality assurance and emissions data and provides access to data collected under MATS.

  18. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  19. 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...

  20. 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

  1. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.

  2. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  3. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...

  4. Sponsors' and investigative staffs' perceptions of the current investigational new drug safety reporting process in oncology trials.

    Science.gov (United States)

    Perez, Raymond; Archdeacon, Patrick; Roach, Nancy; Goodwin, Robert; Jarow, Jonathan; Stuccio, Nina; Forrest, Annemarie

    2017-06-01

    The Food and Drug Administration's final rule on investigational new drug application safety reporting, effective from 28 March 2011, clarified the reporting requirements for serious and unexpected suspected adverse reactions occurring in clinical trials. The Clinical Trials Transformation Initiative released recommendations in 2013 to assist implementation of the final rule; however, anecdotal reports and data from a Food and Drug Administration audit indicated that a majority of reports being submitted were still uninformative and did not result in actionable changes. Clinical Trials Transformation Initiative investigated remaining barriers and potential solutions to full implementation of the final rule by polling and interviewing investigators, clinical research staff, and sponsors. In an opinion-gathering effort, two discrete online surveys designed to assess challenges and motivations related to management of expedited (7- to 15-day) investigational new drug safety reporting processes in oncology trials were developed and distributed to two populations: investigators/clinical research staff and sponsors. Data were collected for approximately 1 year. Twenty-hour-long interviews were also conducted with Clinical Trials Transformation Initiative-nominated interview participants who were considered as having extensive knowledge of and experience with the topic. Interviewees included 13 principal investigators/study managers/research team members and 7 directors/vice presidents of pharmacovigilance operations from 5 large global pharmaceutical companies. The investigative site's responses indicate that too many individual reports are still being submitted, which are time-consuming to process and provide little value for patient safety assessments or for informing actionable changes. Fewer but higher quality reports would be more useful, and the investigator and staff would benefit from sponsors'"filtering" of reports and increased sponsor communication. Sponsors

  5. Beware: this is sponsored! How disclosures of sponsored content affect persuasion knowledge and brand responses

    NARCIS (Netherlands)

    Boerman, S.; van Reijmersdal, E.; Neijens, P.

    2012-01-01

    This study examined how disclosure of sponsored content influences persuasion knowledge and brand responses (i.e., brand memory and brand attitude). Moreover, we tested whether extending disclosure duration increases its effect. We conducted an experiment (N = 116) in which we compared the effects

  6. Research in auditing: main themes

    Directory of Open Access Journals (Sweden)

    Marcelo Porte

    Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

  7. Conducting One's Own Communication Audit.

    Science.gov (United States)

    Rogers, Donald P.; Goldhaber, Gerald M.

    1978-01-01

    Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)

  8. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

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

  9. Jointly Sponsored Research Program Energy Related Research

    Energy Technology Data Exchange (ETDEWEB)

    Western Research Institute

    2009-03-31

    Cooperative Agreement, DE-FC26-98FT40323, Jointly Sponsored Research (JSR) Program at Western Research Institute (WRI) began in 1998. Over the course of the Program, a total of seventy-seven tasks were proposed utilizing a total of $23,202,579 in USDOE funds. Against this funding, cosponsors committed $26,557,649 in private funds to produce a program valued at $49,760,228. The goal of the Jointly Sponsored Research Program was to develop or assist in the development of innovative technology solutions that will: (1) Increase the production of United States energy resources - coal, natural gas, oil, and renewable energy resources; (2) Enhance the competitiveness of United States energy technologies in international markets and assist in technology transfer; (3) Reduce the nation's dependence on foreign energy supplies and strengthen both the United States and regional economies; and (4) Minimize environmental impacts of energy production and utilization. Under the JSR Program, energy-related tasks emphasized enhanced oil recovery, heavy oil upgrading and characterization, coal beneficiation and upgrading, coal combustion systems development including oxy-combustion, emissions monitoring and abatement, coal gasification technologies including gas clean-up and conditioning, hydrogen and liquid fuels production, coal-bed methane recovery, and the development of technologies for the utilization of renewable energy resources. Environmental-related activities emphasized cleaning contaminated soils and waters, processing of oily wastes, mitigating acid mine drainage, and demonstrating uses for solid waste from clean coal technologies, and other advanced coal-based systems. Technology enhancement activities included resource characterization studies, development of improved methods, monitors and sensors. In general the goals of the tasks proposed were to enhance competitiveness of U.S. technology, increase production of domestic resources, and reduce environmental

  10. The use of safety audits

    International Nuclear Information System (INIS)

    Waldram, I.M.

    1991-01-01

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

  11. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

    Walls, S.K.

    1992-01-01

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

  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. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

    Mar 30, 2015 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which outlines the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;.

  14. 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…

  15. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  16. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  17. 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.

  18. A survey of community child health audit.

    Science.gov (United States)

    Spencer, N J; Penlington, E

    1993-03-01

    Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.

  19. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    OpenAIRE

    Victoria FIRESCU

    2014-01-01

    The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...

  20. Eco-audit at the site of the nuclear power plants Isar 1 and Isar 2

    International Nuclear Information System (INIS)

    Brosche, D.

    2000-01-01

    The voluntary eco-audits for the nuclear power plants Isar 1 and 2 were the first ones for a nuclear power plant in Germany under the Council Eco Regulation of the European Commission and have shown that the environmental protection is actively practiced in accordance with the environmental policy of Bayernwerk AG. With the early integration of all partners and a careful planning, such audits can be performed efficiently and at a reasonable expenditure. (orig.) [de

  1. Awareness and enforcement of guidelines for publishing industry-sponsored medical research among publication professionals: the Global Publication Survey.

    Science.gov (United States)

    Wager, Elizabeth; Woolley, Karen; Adshead, Viv; Cairns, Angela; Fullam, Josh; Gonzalez, John; Grant, Tom; Tortell, Stephanie

    2014-04-19

    To gather information about current practices and implementation of publication guidelines among publication professionals working in or for the pharmaceutical industry. Web-based survey publicised via email and social media to members of the International Society for Medical Publication Professionals (ISMPP) and other organisations from November 2012 to February 2013. 469 individuals involved in publishing industry-sponsored research in peer-reviewed journals, mainly working in pharmaceutical or device companies ('industry', n=144), communication agencies ('agency', n=238), contract research organisations (CRO, n=15) or as freelancers (n=34). Most respondents (78%) had worked on medical publications for ≥5 years and 62% had a PhD/MD. Over 90% of industry, agency and CRO respondents routinely refer to Good Publication Practice (GPP2) and the International Committee of Medical Journal Editors' Uniform Requirements. Most respondents (78% industry, 79% agency) received mandatory training on ethical publication practices. Over 90% of respondents' companies had publication guidelines or policies and required medical writing support to be acknowledged in publications (96% industry, 99% agency). Many industry respondents used publication management tools to monitor compliance with company guidelines and about half (46%) stated that their company had formal publication audits. Fewer agencies audited adherence to guidelines but 20% of agency respondents reported audits of employees and 6% audits of freelancers. Of concern, 37% of agency respondents reported requests from authors or sponsors that they believed were unethical, although 93% of these requests were withdrawn after respondents explained the need for compliance with guidelines. Most respondents' departments (63% industry, 58% agency, 60% CRO) had been involved in publishing studies with negative or inconclusive results. Within this sample, most publication professionals working in or for industry were aware of

  2. Awareness and enforcement of guidelines for publishing industry-sponsored medical research among publication professionals: the Global Publication Survey

    Science.gov (United States)

    Wager, Elizabeth; Woolley, Karen; Adshead, Viv; Cairns, Angela; Fullam, Josh; Gonzalez, John; Grant, Tom; Tortell, Stephanie

    2014-01-01

    Objective To gather information about current practices and implementation of publication guidelines among publication professionals working in or for the pharmaceutical industry. Design/setting Web-based survey publicised via email and social media to members of the International Society for Medical Publication Professionals (ISMPP) and other organisations from November 2012 to February 2013. Participants 469 individuals involved in publishing industry-sponsored research in peer-reviewed journals, mainly working in pharmaceutical or device companies (‘industry’, n=144), communication agencies (‘agency’, n=238), contract research organisations (CRO, n=15) or as freelancers (n=34). Most respondents (78%) had worked on medical publications for ≥5 years and 62% had a PhD/MD. Results Over 90% of industry, agency and CRO respondents routinely refer to Good Publication Practice (GPP2) and the International Committee of Medical Journal Editors’ Uniform Requirements. Most respondents (78% industry, 79% agency) received mandatory training on ethical publication practices. Over 90% of respondents’ companies had publication guidelines or policies and required medical writing support to be acknowledged in publications (96% industry, 99% agency). Many industry respondents used publication management tools to monitor compliance with company guidelines and about half (46%) stated that their company had formal publication audits. Fewer agencies audited adherence to guidelines but 20% of agency respondents reported audits of employees and 6% audits of freelancers. Of concern, 37% of agency respondents reported requests from authors or sponsors that they believed were unethical, although 93% of these requests were withdrawn after respondents explained the need for compliance with guidelines. Most respondents’ departments (63% industry, 58% agency, 60% CRO) had been involved in publishing studies with negative or inconclusive results. Conclusions Within this sample

  3. Safe LHC beam commissioning

    International Nuclear Information System (INIS)

    Uythoven, J.; Schmidt, R.

    2007-01-01

    Due to the large amount of energy stored in magnets and beams, safety operation of the LHC is essential. The commissioning of the LHC machine protection system will be an integral part of the general LHC commissioning program. A brief overview of the LHC Machine Protection System will be given, identifying the main components: the Beam Interlock System, the Beam Dumping System, the Collimation System, the Beam Loss Monitoring System and the Quench Protection System. An outline is given of the commissioning strategy of these systems during the different commissioning phases of the LHC: without beam, injection and the different phases with stored beam depending on beam intensity and energy. (author)

  4. Regulatory Commission of Alaska

    Science.gov (United States)

    Map Help Regulatory Commission of Alaska Login Forgot Password Arrow Image Forgot password? View Cart login Procedures for Requesting Login For Consumers General Information Telephone Electric Natural Gas

  5. Qualification of quality assurance program audit personnel for nuclear power plants - August 1980

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    Appendix B, Quality Assurance Criteria for Nuclear Power Plants and Fuel Reprocessing Plants, to 10 CFR Part 50, Domestic Licensing of Production and Utilization Facilities, establishes overall quality assurance requirements for the design, construction, and operation of safety-related structures, and components of nuclear power plants. Criterion XVIII, Audits, of Appendix B establishes requirements for conducting audits of the quality assurance program. This guide describes a method acceptable to the NRC staff for complying with the Commission's regulations with regard to qualification of quality assurance program audit personnel for nuclear power plants

  6. TOWARDS FINANCING AND PLANNING ROAD SAFETY AUDIT OPERATIONS IN NIGERIA

    Directory of Open Access Journals (Sweden)

    Joshua Adetunji ODELEYE, M.Sc.

    2000-01-01

    Finally, this paper suggests commissioning of a National Road Research Fund, with a view to developing an efficient road safety audit operational system. Also, the introduction of private initiatives and a Community-based Approach in road administration, as well as decentralization of road administration framework at all levels, will greatly help “engineer out” potentially unsafe features across Nigerian roads, towards a better road traffic environment in the 21st century.

  7. Coping with change: a challenge for sponsors.

    Science.gov (United States)

    McGuire, T P; McGowan, K

    1987-04-01

    In the past 25 years a trend away from lifetime commitment in religious institutes, a rising number of retired religious,, and the Second Vatican Council's call for greater lay involvement in all aspects of ministry have led to many changes in Catholic-sponsored health care facilities. The development process of religious institutes parallels that of individuals as they mature from infancy to late adulthood. After Vatican II, religious institutes underwent an "intimacy versus isolation" stage similar to that experienced by people in their twenties, in which interpersonal relationships became more important. Now institutes are in a stage of "ego integrity versus despair," where they must consider changes--closing facilities, mergers, affiliations,, or divestiture of sponsorship--and how they can keep their mission alive afterward. Religious leaders must be energetic in creating programs that allow laypersons who share the institute's mission, charism, and philosophy to carry out its ministry. But in the midst of these changes, religious members also will experience grief at the loss of their sponsorship or control over their facility. They pass through the same stages people experience after the death of a loved one: denial, anger, bargaining, depression, and acceptance. Only by confronting and accepting their grief can institute members go on to either new ministries or reaffirmed commitment to their current work.

  8. THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY

    OpenAIRE

    Mahpiansyah Mahpiansyah

    2017-01-01

    ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...

  9. Guidelines for residential commissioning

    Energy Technology Data Exchange (ETDEWEB)

    Wray, Craig P.; Walker, Iain S.; Sherman, Max H.

    2003-01-31

    Currently, houses do not perform optimally or even as many codes and forecasts predict, largely because they are field assembled and there is no consistent process to identify problems or to correct them. Residential commissioning is a solution to this problem. This guide is the culmination of a 30-month project that began in September 1999. The ultimate objective of the project is to increase the number of houses that undergo commissioning, which will improve the quality, comfort, and safety of homes for California citizens. The project goal is to lay the groundwork for a residential commissioning industry in California focused on end-use energy and non-energy issues. As such, we intend this guide to be a beginning and not an end. Our intent is that the guide will lead to the programmatic integration of commissioning with other building industry processes, which in turn will provide more value to a single site visit for people such as home energy auditors and raters, home inspectors, and building performance contractors. Project work to support the development of this guide includes: a literature review and annotated bibliography, which facilitates access to 469 documents related to residential commissioning published over the past 20 years (Wray et al. 2000), an analysis of the potential benefits one can realistically expect from commissioning new and existing California houses (Matson et al. 2002), and an assessment of 107 diagnostic tools for evaluating residential commissioning metrics (Wray et al. 2002). In this guide, we describe the issues that non-experts should consider in developing a commissioning program to achieve the benefits we have identified. We do this by providing specific recommendations about: how to structure the commissioning process, which diagnostics to use, and how to use them to commission new and existing houses. Using examples, we also demonstrate the potential benefits of applying the recommended whole-house commissioning approach to

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

    Energy Technology Data Exchange (ETDEWEB)

    Barter, S. [Royal College of Radiologists, London (United Kingdom)], E-mail: sue.barter@addenbrookes.nhs.uk; Drinkwater, K.; Remedios, D. [Royal College of Radiologists, London (United Kingdom)

    2009-03-15

    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.

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

    International Nuclear Information System (INIS)

    Barter, S.; Drinkwater, K.; Remedios, D.

    2009-01-01

    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

  12. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...

  13. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...

  14. 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 Audit...

  15. 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 participant...

  16. 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 Governmental...

  17. Safety research programs sponsored by Office of Nuclear Regulatory Research: Progress report, October 1--December 31, 1988

    Energy Technology Data Exchange (ETDEWEB)

    Weiss, A J; Azarm, A; Baum, J W; Boccio, J L; Carew, J; Diamond, D J; Fitzpatrick, R; Ginsberg, T; Greene, G A; Guppy, J G; Haber, S B

    1989-07-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems Research of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through September 30, 1988.

  18. Safety research programs sponsored by Office of Nuclear Regulatory Research: Progress report, January 1--June 30, 1988

    Energy Technology Data Exchange (ETDEWEB)

    Baum, J W; Boccio, J L; Diamond, D; Fitzpatrick, R; Ginsberg, T; Greene, G A; Guppy, J G; Hall, R E; Higgins, J C; Weiss, A J [comp.

    1988-12-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems Research of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through December 31, 1987.

  19. Safety research programs sponsored by Office of Nuclear Regulatory Research: Progress report, January 1--June 30, 1988

    International Nuclear Information System (INIS)

    Baum, J.W.; Boccio, J.L.; Diamond, D.

    1988-12-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems Research of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through December 31, 1987

  20. Safety research programs sponsored by Office of Nuclear Regulatory Research: Progress report, July 1--September 30, 1988

    Energy Technology Data Exchange (ETDEWEB)

    Weiss, A J [comp.

    1989-02-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through June 30, 1988. 71 figs., 24 tabs.

  1. Safety research programs sponsored by Office of Nuclear Regulatory Research: Progress report, July 1--September 30, 1988

    International Nuclear Information System (INIS)

    Weiss, A.J.

    1989-02-01

    This progress report describes current activities and technical progress in the programs at Brookhaven National Laboratory sponsored by the Division of Regulatory Applications, Division of Engineering, Division of Safety Issue Resolution, and Division of Systems of the US Nuclear Regulatory Commission, Office of Nuclear Regulatory Research following the reorganization in July 1988. The previous reports have covered the period October 1, 1976 through June 30, 1988. 71 figs., 24 tabs

  2. Commission on Legal Matters

    CERN Multimedia

    Staff Association

    2016-01-01

    What is a commission within the Staff Association (SA)? A commission is a working group of the CERN Staff Council, led by a staff representative. The commission is composed mainly of staff representatives, but interested members of the SA can apply to participate in the work of a commission. What is the commission on legal matters? The commission on legal matters works on texts governing the employment conditions of staff (Employed Members of Personnel and Associated Members of Personnel). This covers legal documents such as the Staff Rules and Regulations, administrative and operational circulars, as well as any other document relating to employment conditions. How is the work organised in this commission? The revision process of the text is generally done along following lines: The HR department, and its legal experts, proposes new texts or modifications to existing texts. A schedule for the study of these texts is established each year and this calendar by the commission to plan its work. The new or modi...

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

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

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

  4. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

    Autopsy numbers in Australian hospitals have declined markedly during the past decade despite evidence of a relatively static rate of demonstrable clinical misdiagnosis during this time. The reason for this decrease in autopsy numbers is multifactorial and may include a general lack of clinical and pathologic interest in the autopsy with a possible decline in autopsy standard, a lack of clinicopathologic correlation after autopsies, and an increased emphasis on surgical biopsy reporting within hospital pathology departments. Although forensic autopsies are currently maintaining their numbers, it is incumbent on forensic pathologists to demonstrate the wealth of important information a carefully performed postmortem examination can reveal. To this end, the Pathology Division of the Victorian Institute of Forensic Medicine has instituted a program of minimum standards in varied types of coroner cases and commenced a system of internal and external audit. The minimum standard for a routine, sudden, presumed natural death is presented and the audit system is discussed.

  5. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

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

  6. Team sponsors in community-based health leadership programs.

    Science.gov (United States)

    Patterson, Tracy Enright; Dinkin, Donna R; Champion, Heather

    2017-05-02

    Purpose The purpose of this article is to share the lessons learned about the role of team sponsors in action-learning teams as part of community-based health leadership development programs. Design/methodology/approach This case study uses program survey results from fellow participants, action learning coaches and team sponsors to understand the value of sponsors to the teams, the roles they most often filled and the challenges they faced as team sponsors. Findings The extent to which the sponsors were perceived as having contributed to the work of the action learning teams varied greatly from team to team. Most sponsors agreed that they were well informed about their role. The roles sponsors most frequently played were to provide the teams with input and support, serve as a liaison to the community and serve as a sounding board, motivator and cheerleader. The most common challenges or barriers team sponsors faced in this role were keeping engaged in the process, adjusting to the role and feeling disconnected from the program. Practical implications This work provides insights for program developers and community foundations who are interested in building the capacity for health leadership by linking community sponsors with emerging leaders engaged in an action learning experience. Originality/value This work begins to fill a gap in the literature. The role of team sponsors has been studied for single organization work teams but there is a void of understanding about the role of sponsors with multi-organizational teams working to improve health while also learning about leadership.

  7. Audit risk assessment model

    OpenAIRE

    Jodelienė, Rita

    2010-01-01

    The recent changes of the global scale caused by the development of business and an excessive use of subjective decisions and estimates when drawing up financial statements have caused an increased pressure that may lead to fraudulent financial reporting. Audit firms are obligated to express an independent opinion on the truthfulness and fairness of the information presented in financial statements to enable the users to take informed economic decisions. Therefore, it is important to further ...

  8. FY 2012 Audit Plan

    Science.gov (United States)

    2011-10-01

    September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense

  9. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    Organi- zation for Standardiza- tion ( ISO ): ISO 27000 : Information Systems Se- curity Management. A robust program of internal auditing of a...improvement is the basis and underpinning of the ISO . All processes must be considered ongoing and never at an “end state.” Top management develops a...security management system, including security policies and security objectives, plus threats and risks. Orga- nizations already working with ISO 9000

  10. 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.

  11. 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 ...

  12. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

    Elena RUSE; Georgiana SUSMANSCHI (BADEA); Daniel DĂNECI-PĂTRĂU

    2014-01-01

    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 (un)chance 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 int...

  13. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...

  14. 42 CFR 423.401 - General requirements for PDP sponsors.

    Science.gov (United States)

    2010-10-01

    ... sponsor is organized and licensed under State law as a risk bearing entity eligible to offer health insurance or health benefits coverage in each State in which it offers a prescription drug plan. If not... with State Law and Preemption by Federal Law § 423.401 General requirements for PDP sponsors. (a...

  15. Blauwe ogen schieten tekort. Lessen voor sponsoring van landschap

    NARCIS (Netherlands)

    Overbeek, M.M.M.; Graaff, de R.P.M.

    2010-01-01

    Literatuuronderzoek en gesprekken met (ervarings)deskundigen en vertegenwoordigers van bedrijven in Amstelland en in Het Groene Woud over het proces en de voorwaarden van bedrijven om sponsoring van landschap te realiseren. Sponsoring gebeurt meestal in het kader van mvo, waarbij bedrijven de

  16. 45 CFR 1226.13 - Obligations of sponsors.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Obligations of sponsors. 1226.13 Section 1226.13 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PROHIBITIONS ON ELECTORAL AND LOBBYING ACTIVITIES Sponsor Employee Activities § 1226.13...

  17. Sponsors of Nebraska Indochinese Refugees: Meeting the Challenges.

    Science.gov (United States)

    Meredith, William H.; Cramer, Sheran L.

    This report summarizes the response of 80 sponsors of Indochinese refugees in Nebraska to a survey designed to explore their sponsorship experience. Problem solving areas for sponsors and refugees are named as: acculturation, emotional adjustments, communication, health, housing, transportation, employment, and legal, financial and consumer…

  18. The View of the Academy and the Job Market on Teaching Auditing

    Directory of Open Access Journals (Sweden)

    Jhonatan Hoff

    2017-03-01

    Full Text Available The objective of this study was to identify the perception of audit teaching according to the academy and the labor market, based on the evaluation of the importance professionals and teachers grant to the main conceptual and normative aspects of the audit area. In order to achieve the proposed objective, the perception of the teachers responsible for the audit discipline and the auditors working in the labor market was collected through a questionnaire structured in the form of a Likert scale. The research sample comprised all the federal and state universities that offer accounting courses and all the audit companies registered in the database of the Brazilian Securities Commission (CVM. The responses were treated using the non-parametric Mann-Whitney and Spearman’s correlation tests. The results show that, in approximately 75% of the topics raised in this study, the academy tends to correspond to the expectation the market holds about the importance given to such contents within the audit discipline. The main differences are related to Assurance Service, Audit of Non-Profit Entities, Audit of Governmental Agencies, Quality Control and Audit of Information Systems, which do not receive emphasis within the academy, according to the market perspective. The results presented here can be used for teachers to evaluate the disposition of the contents covered within the discipline, considering the relevance attributed by the market.

  19. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in...

  20. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...

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

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

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

  2. 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...

  3. 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...

  4. The Lhc beam commissioning

    International Nuclear Information System (INIS)

    Redarelli, S.; Bailey, R.

    2008-01-01

    The plans for the Lhc proton beam commissioning are presented. A staged commissioning approach is proposed to satisfy the request of the Lhc experiments while minimizing the machine complexity in early commissioning phases. Machine protection and collimation aspects will be tackled progressively as the performance will be pushed to higher beam intensities. The key parameters are the number of bunches, k b , the proton intensity pe bunch, N, and the β in the various interaction points. All together these parameters determine the total beam power and the complexity of the machine. We will present the proposed trade off between the evolution of these parameters and the Lhc luminosity performance.

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

    African Journals Online (AJOL)

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

  6. 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...

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

    African Journals Online (AJOL)

    user

    auditor derives a high proportion of revenue from a particular client creates economic ... identified in prior bank audit fee studies holds for Ethiopian commercial .... firms as smaller firms have fewer clients and so each client represents a larger ...... higher level of liquid assets relative to their total assets pay lower audit fees.

  8. Evaluation of the Acquisition Audit Process

    National Research Council Canada - National Science Library

    Smolenyak, Barbara

    1997-01-01

    The objectives were to evaluate the efficiency and effectiveness of the acquisition audit process, determine whether reductions can be achieved by improvements in prioritizing audits, and determine...

  9. Audit Database and Information Tracking System

    Data.gov (United States)

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

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

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

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

  11. 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.

  12. The Danish Welfare Commission

    DEFF Research Database (Denmark)

    Gjerding, Allan Næs

    2006-01-01

    on public services, and install economic incentives for the behaviour of private households. The paper then digs into the proposals of the commission that are broadly grouped into five policy target areas con-cerning (1) the ageing of the population, (2) the incentives for labour market participation, (3......The paper deals with the main report of the Danish Welfare Commission and the one-hundred-and-nine proposals on the structure of the future Danish welfare state that the com-mission has put forward. Following upon a brief review of the discussion on the work of the Danish Welfare Commission......) competitiveness in the global economy, (4) behavioural regulation of the use of public bene-fits and services, and (5) management within tight budgets of an increasing demand on health and care. Finally, the concluding section sums up the discussion and elaborates on the debate on the Welfare Commission’s work...

  13. Commissioning for Humidified Buildings

    National Research Council Canada - National Science Library

    Deal, Brian

    1998-01-01

    .... Although proper commissioning procedures have been noted to reduce the potential for approximately 70 percent of these claims, no standards exist for the control of moisture migration in building...

  14. Nuclear Regulatory Commission Issuances

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors Decisions (DD), and the Decisions on Petitions for Rulemaking (DPRM).

  15. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1993-08-01

    This report includes the issuances received during the specified period from the commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors; Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  16. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1992-03-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  17. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-09-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  18. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1994-03-01

    This report includes the issuances received during the specified period from Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  19. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1996-12-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors Decisions (DD), and the Decisions on Petitions for Rulemaking (DPRM)

  20. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-10-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  1. Nuclear Regulatory Commission issuances

    Energy Technology Data Exchange (ETDEWEB)

    1994-03-01

    This report includes the issuances received during the specified period from Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors` Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM).

  2. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-11-01

    This report includes the issuances received during the specified period from the Commission (CLl), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  3. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1994-02-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Director's Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  4. Nuclear Regulatory Commission Issuance

    International Nuclear Information System (INIS)

    1994-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (AU), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  5. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1994-05-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  6. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-07-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  7. Pressurized thermal shock program sponsored by EPRI

    International Nuclear Information System (INIS)

    Stahlkopf, K.E.

    1983-01-01

    The potential for long term neutron embrittlement of reactor vessels has been recognized for a number of years. Reactor vessel thermal shock is not a new concern, but with a growing number of plants approaching their mid-lives, it is a concern that must be understood and dealt with. Recent attention has focused on the performance of vessels during overcooling transients. This concern was designated as Unresolved Safety Issue A-49 by the Nuclear Regulatory Commission in December 1981. The USNRC staff has identified eight overcooling events of concern in U.S. PWRs. The concern is currently limited to Pressurized Water Reactors. The Electric Power Research Institute (EPRI) has supported research on reactor vessel integrity for a number of years and has supported an extensive effort on reactor vessel pressurized thermal shock (PTS) over the last three years. In addition, EPRI has developed a linked set of computer codes to simulate the pressurized thermal shock transients and assess the integrity of the nuclear reactor vessels for various overcooling transients. This paper focuses on the integrated analysis approach being used by EPRI in performing such analysis. (orig.)

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

    OpenAIRE

    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 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% ...

  9. 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

  10. 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)

    1999-12-31

    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

  11. The dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  12. Effective planning for internal audit

    OpenAIRE

    Cirtautas, Marius

    2016-01-01

    The purpose of this thesis is to find a way to effectively plan for internal audit. Conditions necessary for effective planning are formulated by using analysis of scientific literature. In second part author suggests a model for effective internal audit planning. In third part model is applied and analyzed using a case study.

  13. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

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

  14. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

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

  15. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

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

  16. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

    In teaching Strategic Management, it is imperative that students first learn how to audit the firm before they begin analysis, planning and implementation. Unfortunately this is a step often overlooked. Without a complete and up to date audit, any analysis conducted would have questionable validity and reliability. This report focuses on an…

  17. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    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...

  18. 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...

  19. 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.

  20. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

    Graphs are shown depicting energy consumption over a period to illustrate the impact various factors have on energy consumption. Some recommendations are made to improve consumption including weatherization of the building; proper operation of equipment; and insulating pipelines, etc. Formulas are given from which can be determined the factors (seasonal variations, heat losses, etc.) causing fuel consumption variations. Electric power usage for space HVAC systems and for processes is dealt with separately and can usually be audited separately. Some payback times for specific conservation measures are given. (MCW)

  1. Audit Programmes in a Diagnostic Radiological Facility (invited paper)

    International Nuclear Information System (INIS)

    Moores, B.M.; Connolly, P.A.; Cole, P.R.

    1998-01-01

    The effective implementation of optimisation strategies for radiation protection in diagnostic radiology including nuclear medicine requires mechanisms for ongoing audit of all relevant factors. The Quality Criteria of the Commission of European Communities highlights clearly the three aspects of a radiological examination which needed to be considered, which are: (i) radiographic technique, (ii) patient dose, and (iii) image quality. Therefore, it is important that the choice of a known and acceptable radiographic technique provides a known outcome in terms of patient dose and image quality. This requirement should be capable of being achieved throughout Europe and capable of being updated as new radiological strategies are developed. Audit programmes aimed at monitoring that this situation exists may be considered at three levels: Level 1 involves routine, periodic, assessment of patient doses on a representative sample of patients undergoing a particular type of examination. Results from this audit are then compared with acceptable and clearly defined diagnostic reference levels or reference dose values which provides a framework for guidance on acceptable practice. A summary of such level 1 programmes which are being pursued in Europe is presented. Level 2 audit programmes, beside patient dose assessment, will also involve an assessment of all those parameters relevant to an X ray examination which may have a bearing on the actual dose delivered to the patient. Such level 2 audit programmes provide the basis for implementation of optimisation strategies for radiation protection in terms of risk reduction, one of the fundamental tenets of radiation protection philosophy. Level 3 audit programmes also include assessment and verification of image quality requirements for particular examinations. This latter aspect is a necessary basis for overall optimisation of radiation protection in diagnostic radiology. (author)

  2. 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.

  3. Marketingový audit

    OpenAIRE

    Čevelová, Petra

    2007-01-01

    Diplomová práce je zpracování na téma marketingový audit. Jejím cílem provedení marketingového auditu ve firmě XX. Předmětem auditu je jejich nejstarší produkt, a to v plné šíři, tj. celkové zhodnocení marketingové činnosti firmy. Marketingový audit je nástroj analýzy v této diplomové práci. Poznatky shrnuji v analýze SWOT, na jejímž základě jsem vypracovala seznam doporučení s cílem vylepšení fungování marketingových činností, následně jsem sestavila přibližný rozpočet pro tyto kroky, stejně...

  4. Reaktivní audit

    OpenAIRE

    Hlísta, Juraj

    2010-01-01

    Tato diplomová práce se zabývá návrhem a implementací rozšíření auditu v Linuxu, kterým je reaktivní audit. Tento mechanizmus přináší novou funkcionalitu ve formě možnosti spouštění reakcí na určité události generované auditem. Reaktivní audit je implementován jako plugin a jeho použití je volitelné. Tato práce se zabývá také pluginem, který ukládá některé události a na základě jejich analýzy poskytuje časově závislé statistiky pro první plugin. Výsledkem je, že mechanizmus reaktivního auditu...

  5. The internal audit dilemma : The impact of executive directors versus audit committees on internal auditing work

    NARCIS (Netherlands)

    Eulerich, Marc; Henseler, Jörg; Koehler, Annette

    2017-01-01

    Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study

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

    Science.gov (United States)

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

    2010-12-01

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

  7. The relationship between absenteeism and employer-sponsored ...

    African Journals Online (AJOL)

    Establishing on- site employer-sponsored child-care facilities is an example of such ..... The sample size and characteristics of each of the groups are presented in Table 1. Table 1: ...... 'A qualitative and quantitative review of antecedents.

  8. 7 CFR 226.16 - Sponsoring organization provisions.

    Science.gov (United States)

    2010-01-01

    ... comparison, reviewers must determine whether the meal counts were accurate. If there is a discrepancy between...) Program payments. The sponsoring organization must continue to pay any claims for reimbursement for...

  9. An industry-sponsored, school-focused model for continuing ...

    African Journals Online (AJOL)

    An industry-sponsored, school-focused model for continuing professional ... HEIs and Departments of Education (DoE), could change the traditional concept that CPTD is the responsibility of DoEs into a new model where the business

  10. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  11. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...

  12. 7 CFR 3052.230 - Audit costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...

  13. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...

  14. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...

  15. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    Mustika, Adhista Cahya

    2015-01-01

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

  16. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...

  17. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

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

  18. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

  19. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

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

  20. 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,

  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 of...

  2. 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

  3. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  4. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  5. Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit

    OpenAIRE

    Muhammad, Rifqi

    2009-01-01

    Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of inf...

  6. Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

    OpenAIRE

    Patrick Velte; Marc Eulerich

    2015-01-01

    The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...

  7. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1992-01-01

    This is the thirty-sixth volume of issuances (1-396) of the Nuclear Regulatory Commission and its Atomic Safety and Licensing Boards, Administrative Law Judges, and Office Directors. It covers the period from July 1, 1992-December 31, 1992. Atomic Safety and Licensing Boards are authorized by Section 191 of the Atomic Energy Act of 1954. These Boards, comprised of three members conduct adjudicatory hearings on applications to construct and operate nuclear power plants and related facilities and issue initial decisions which, subject to internal review and appellate procedures, become the final Commission action with respect to those applications. Boards are drawn from the Atomic Safety and Licensing Board Panel, comprised of lawyers, nuclear physicists and engineers, environmentalists, chemists, and economists. The Atomic Energy Commission first established Licensing Boards in 1962 and the Panel in 1967

  8. 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.

  9. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

    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)

  10. Commissioning of ATLAS

    CERN Document Server

    Thomas, J

    2008-01-01

    The status of the commissioning of the ATLAS experiment as of May 2008 is presented. The subdetector integration in recent milestone weeks is described, especially the cosmic commissioning in milestone week M6, focussing on combined running and track analysis of the muon detector and inner detector. The liquid argon and tile calorimeters have achieved near-full operation, and are integrated with the calorimeter trigger. The High-Level-Trigger infrastructure is installed and algorithms tested in technical runs. Problems with the inner detector cooling compressors are being fixed.

  11. ATF2 Commissioning

    Energy Technology Data Exchange (ETDEWEB)

    Seryi, A.; /SLAC; Christian, G.; /KLTE-ATOMKI; Parker, B.; /BNL; Schulte, D.; Delahaye, J.-P.; Tomas, R.; Zimmermann, F.; /CERN; Wolski, A.; Elsen, E.; /Cockcroft Inst. /DESY; Sanuki, T.; /Tohoku U.; Gianfelice-Wendt, E.; Ross, M.; Wendt, M.; /Fermilab; Takahashi, T.; /Hiroshima U.; Bai, S.; Gao, J.; /Beijing, Inst. High Energy Phys.; Bolzon, B.; Geffroy, N.; Jeremie, A.; /Annecy, LAPP; Apsimon, R.; Burrows, P.; /Oxford U., JAI /Kyoto U., Inst. Chem. Res. /Kyungpook Natl. U. /Orsay, LAL /Phang Accelerator Lab /Royal Holloway, U. of London /SLAC /Daresbury /University Coll. London /Manchester U. /Univ. of Tokyo U.

    2009-10-30

    ATF2 is a final-focus test beam line that aims to focus the low-emittance beam from the ATF damping ring to a beam size of about 37 nm, and at the same time to demonstrate nm beam stability, using numerous advanced beam diagnostics and feedback tools. The construction has been finished at the end of 2008 and the beam commissioning of ATF2 has started in December of 2008. ATF2 is constructed and commissioned by ATF international collaborations with strong US, Asian and European participation.

  12. ATF2 COMMISSIONING

    CERN Document Server

    Seryi, A; Parker, B; Schulte, D; Delahaye, J P; Tomas, R; Zimmermann, F; Wolski, A; Elsen, E; Sanuki, T; Gianfelice-Wendt, E; Ross, M; Wendt, M; Takahashi, T; Bai, S; Gao, J; Bolzon, B; Geffroy, N; Jeremie, A; Apsimon, R; Burrows, P; Constance, B; Perry, C; Resta-Lopez, J; Swinson, C; Araki, S; Aryshev, A; Hayano, H; Honda, Y; Kubo, K; Kume, T; Kuroda, S; Masuzawa, M; Naito, T; Okugi, T; Sugahara, R; Tauchi, T; Terunuma, N; Urakawa, J; Yokoya, K; Iwashita, Y; Sugimoto, T; Heo, A Y; Kim, E S; Kim, H S; Bambade, P; Renier, Y; Rimbault, C; Huang, J Y; Kim, S H; Park, Y J; Hwang, W H; Blair, G; Boogert, S; Karataev, P; Molloy, S; Amann, J; Bellomo, P; Lam, B; McCormick, D; Nelson, J; Paterson, E; Pivi, M; Raubenheimer, T; Spencer, C; Wang, M H; White, G; Wittmer, W; Woodley, M; Yan, Y; Zhou, F; Angal-Kalinin, D; Jones, J; Lyapin, A; Scarfe, A; Kamiya, Y; Komamiya, S; Oroku, M; Suehara, T; Yamanaka, T

    2010-01-01

    ATF2 is a final-focus test beam line that aims to focus the low-emittance beam from the ATF damping ring to a beam size of about 37 nm, and at the same time to demonstrate nm beam stability, using numerous advanced beam diagnostics and feedback tools. The construction has been finished at the end of 2008 and the beam commissioning of ATF2 has started in December of 2008. ATF2 is constructed and commissioned by ATF international collaborations with strong US, Asian and European participation.

  13. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

    Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu

  14. Audit in small and medium business

    OpenAIRE

    Marešová, Edita

    2009-01-01

    The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.

  15. The New Architecture for Auditing Standards

    OpenAIRE

    Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

    2009-01-01

    The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing - so as to rethink the conceptual basis of auditing stand...

  16. 78 FR 32295 - Commission Meeting

    Science.gov (United States)

    2013-05-29

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... business meeting are contained in the Supplementary Information section of this notice. DATES: June 20...

  17. 77 FR 10599 - Commission Meeting

    Science.gov (United States)

    2012-02-22

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... business meeting are contained in the Supplementary Information section of this notice. DATES: March 15...

  18. 78 FR 12412 - Commission Meeting

    Science.gov (United States)

    2013-02-22

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... business meeting are contained in the Supplementary Information section of this notice. DATES: March 21...

  19. 77 FR 28420 - Commission Meeting

    Science.gov (United States)

    2012-05-14

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... meeting are contained in the Supplementary Information section of this notice. DATES: June 7, 2012, at 9...

  20. 78 FR 52601 - Commission Meeting

    Science.gov (United States)

    2013-08-23

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... meeting are contained in the Supplementary Information section of this notice. DATES: September 19, 2013...

  1. 77 FR 70204 - Commission Meeting

    Science.gov (United States)

    2012-11-23

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... meeting are contained in the SUPPLEMENTARY INFORMATION section of this notice. DATES: December 14, 2012...

  2. 78 FR 69517 - Commission Meeting

    Science.gov (United States)

    2013-11-19

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... meeting are contained in the Supplementary Information section of this notice. DATES: December 12, 2013...

  3. 77 FR 52106 - Commission Meeting

    Science.gov (United States)

    2012-08-28

    ... SUSQUEHANNA RIVER BASIN COMMISSION Commission Meeting AGENCY: Susquehanna River Basin Commission. ACTION: Notice. SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on... business meeting are contained in the Supplementary Information section of this notice. DATES: September 20...

  4. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

  5. Division XII / Commission 41 / Working Group Historical Instruments

    Science.gov (United States)

    Pigatto, Luisa; Il-Seong, Nha; Hamel, Jürgen; Johnson, Kevin; Kochhar, Rajesh K.; Nakamura, Tsuko; Orchiston, Wayne; Pettersen, Bjørn R.; Schechner, Sara J.; Yunli, Shi

    The Historical Instruments Working Group (WG-HI) and Commission 41 started planning an interdisciplinary conference titled Astronomy and its instruments before and after Galileo since January 2007. This conference, as an IYA2009 initiative, aims “to highlight mankind's path toward an improved knowledge of the sky using mathematical and mechanical tools as well as monuments and buildings, giving rise, in doing so, to scientific astronomy”. Commission 46 and Commission 55 also support this conference, to be held on the Isle of San Servolo, Venice (Italy), 27 September 3 October 2009. As a fact of history, it was in Venice that Galileo was advised and got material (glass) to make his telescope, and in Venice he presented an working instrument to Venetian Doge in August 1609. The conference is co-sponsored by IAU as a Joint Symposium with the INAF Astronomical Observatory of Padova, Italy.

  6. Fraud Auditing and CPA Auditing Reform in American and Japanese

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

    The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

  7. Nuclear regulatory commission issuances

    International Nuclear Information System (INIS)

    1989-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  8. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1982-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking

  9. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1986-07-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  10. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1994-10-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or have any independent legal significance

  11. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1997-09-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Decisions on Petitions for Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or have any independent legal significance

  12. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-05-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  13. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1989-11-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Danials of Petitions for Rulemaking (DPRM)

  14. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1989-09-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  15. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1987-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  16. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1990-02-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  17. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-02-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  18. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1982-04-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Director's Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  19. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1981-12-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking

  20. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1987-03-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  1. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1988-05-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  2. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1989-06-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  3. Nuclear regulatory commission issuances

    International Nuclear Information System (INIS)

    1990-07-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  4. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1997-11-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Decisions on Petitions for Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or have any independent legal significance

  5. DESY: HERA commissioning

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    The commissioning of the world's first electron-proton collider - the 6.3 kilometre HERA ring at the DESY Laboratory in Hamburg - last year was the result of more than a decade of careful planning, design and construction

  6. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1986-12-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  7. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-03-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  8. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1988-01-01

    This report includes the issuance received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  9. Nuclear Regulatory Commission issuances

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-09-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors` Decisions (DD), and the Decisions on Petitions for Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or have any independent legal significance.

  10. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1988-10-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  11. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1988-04-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  12. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1991-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  13. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1990-04-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  14. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1988-06-01

    This report includes the issuances received during the specified period from the commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  15. Nuclear Regulatory Commission Issuances

    International Nuclear Information System (INIS)

    1981-12-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  16. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1987-02-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  17. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1982-02-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking

  18. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1990-01-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety And Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  19. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1985-04-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  20. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1990-09-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judges (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  1. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1982-08-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  2. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1988-08-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM)

  3. Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit dan Pengalaman Auditor terhadap Pertimbangan Audit Sampling pada Badan Pemeriksaan Keuangan (Bpk) Republik Indonesia Perwakilan Provinsi Aceh

    OpenAIRE

    Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

    2011-01-01

    This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  6. Report on ENGIE's regulated tariffs for gas sale - Audit supply costs and non-supply related costs. Deliberation of the Commission for energy regulation on the 25 May 2016 bearing approval of the audit report on supply costs and non-supply related costs as basis for the calculation of the evolution of ENGIE's regulated tariffs for natural gas sale

    International Nuclear Information System (INIS)

    Ladoucette, Philippe De; Edwige, Catherine; Gassin, Helene; Padova, Yann; Sotura, Jean-Pierre

    2016-05-01

    After a recall of the context and objectives of the analysis performed by the French Commission for Energy Regulation (CRE), and a synthetic presentation of the main conclusions, this report first proposes an assessment for 2015 by discussing the share of consumptions provided under the regulated tariff with respect to those provided on the retail market, the evolution of these tariffs, by noticing that ENGIE costs have been covered by income associated with sales at regulated tariffs. The second part addresses perspectives of evolution for supply costs by outlining the existence of market indexing, the lack of factors which would justify an evolution of gas price indexing level, and a possible reviewing of indices at the moment of revision of the indexing formula. The third part addresses the perspectives of evolution of non-supply related costs. It notices the impact of recent evolution of infrastructure costs, some lack of information regarding provisional trade costs, and a significant decrease of these costs for 2016

  7. Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    William, Richi

    2017-01-01

    130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...

  8. CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT

    OpenAIRE

    Antoniuk O.

    2018-01-01

    Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...

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

    OpenAIRE

    Darius Vaicekauskas; Jonas Mackevičius

    2014-01-01

     Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...

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

    Directory of Open Access Journals (Sweden)

    Aleksey F. Akhmetshin

    2014-01-01

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

  11. 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.

  12. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

    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)

  13. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

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

  14. 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.

  15. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

  16. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    March 2017 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which ... Performing advisory services related to governance, risk management and control, at the.

  17. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

    The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services

  18. 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.

  19. Reports on research programs in the field of reactor safety sponsored by the Federal Ministry for Research and Technology

    International Nuclear Information System (INIS)

    1986-11-01

    Investigations on the safety of Light Water Reactors (LWR) being performed in the framework of the research program on reactor safety (RS-projects) are sponsored by the Federal Ministry for Research and Technology (BMFT). Objective of this program is to investigate in greater detail the safety margins of nuclear power plants and their systems and the further development of safety technology. Besides the investigations of LWR tasks also projects on the safety of advanced reactors are sponsored by the BMFT. The individual reports are classified according to the research program on the safety of LWRs 1977-1980 of the BMFT. Another table of contents uses the same classification system as applied in the nuclear safety index of the CEC (Commission of the European Communities) and the OECD (Organization for Economic Cooperation and Development). The reports are arranged in the sequence of their project numbers. (orig./HP) [de

  20. Reports of research programs in the field of reactor safety sponsored by the Federal Ministry for Research and Technology

    International Nuclear Information System (INIS)

    1986-06-01

    Investigations on the safety of Light Water Reactors (LWR) being performed in the framework of his research program on reactor safety (RS-projects) are sponsored by the Federal Ministry for Research and Technology (BMFT). Objective of this program is to investigate in greater detail the safety margins of nuclear power plants and their systems and the further development of safety technology. Besides the investigations of LWR tasks also projects on the safety of advanced reactors are sponsored by the BMFT. The individual reports are classified according to the research program on the safety of LWRs 1977-1980 of the BMFT. Another table of contents uses the same classification system as applied in the nuclear safety index of the CEC (Commission of the European Communities) and the OECD (Organization for Economic Cooperation and Development). The reports are arranged in the sequence of their project numbers. (orig./HP) [de

  1. 78 FR 8101 - Codex Alimentarius Commission: Meeting of the Codex Committee on Food Additives

    Science.gov (United States)

    2013-02-05

    ... on Food Additives AGENCY: Office of the Under Secretary for Food Safety, USDA. ACTION: Notice of.... Department of Health and Human Services, is sponsoring a public meeting on February 11, 2013, from 9:00 a.m... Session of the Codex Committee on Food Additives (CCFA) of the Codex Alimentarius Commission (Codex...

  2. 78 FR 13666 - Information Collection Being Reviewed by the Federal Communications Commission

    Science.gov (United States)

    2013-02-28

    ... installers who have an understanding of the antenna's radiation environment and the measures best suited to.... SUMMARY: The Federal Communications Commission (FCC), as part of its continuing effort to reduce paperwork... concerns with fewer than 25 employees. The FCC may not conduct or sponsor a collection of information...

  3. 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...

  4. 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.

  5. National Energy Audit Tool for Multifamily Buildings Development Plan

    Energy Technology Data Exchange (ETDEWEB)

    Malhotra, Mini [ORNL; MacDonald, Michael [Sentech, Inc.; Accawi, Gina K [ORNL; New, Joshua Ryan [ORNL; Im, Piljae [ORNL

    2012-03-01

    The U.S. Department of Energy's (DOE's) Weatherization Assistance Program (WAP) enables low-income families to reduce their energy costs by providing funds to make their homes more energy efficient. In addition, the program funds Weatherization Training and Technical Assistance (T and TA) activities to support a range of program operations. These activities include measuring and documenting performance, monitoring programs, promoting advanced techniques and collaborations to further improve program effectiveness, and training, including developing tools and information resources. The T and TA plan outlines the tasks, activities, and milestones to support the weatherization network with the program implementation ramp up efforts. Weatherization of multifamily buildings has been recognized as an effective way to ramp up weatherization efforts. To support this effort, the 2009 National Weatherization T and TA plan includes the task of expanding the functionality of the Weatherization Assistant, a DOE-sponsored family of energy audit computer programs, to perform audits for large and small multifamily buildings This report describes the planning effort for a new multifamily energy audit tool for DOE's WAP. The functionality of the Weatherization Assistant is being expanded to also perform energy audits of small multifamily and large multifamily buildings. The process covers an assessment of needs that includes input from national experts during two national Web conferences. The assessment of needs is then translated into capability and performance descriptions for the proposed new multifamily energy audit, with some description of what might or should be provided in the new tool. The assessment of needs is combined with our best judgment to lay out a strategy for development of the multifamily tool that proceeds in stages, with features of an initial tool (version 1) and a more capable version 2 handled with currently available resources. Additional

  6. 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.

  7. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

    Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of  stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth  to use techniques and methods of verification such as inventory, comparative control,  comparison of documentary evidence, counter check, check arithmetic for  audit of goods. Keywords: audit, stocks, activities of the company.

  8. Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

    Directory of Open Access Journals (Sweden)

    Patrick Velte

    2015-05-01

    Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial

  9. Audit committee: Some evidence from Malaysia.

    Directory of Open Access Journals (Sweden)

    Zulkarnain Muhamad Sori

    2006-11-01

    Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

  10. Development of National Technology Audit Policy

    Directory of Open Access Journals (Sweden)

    Subiyanto Subiyanto

    2017-07-01

    Full Text Available The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related institution. The development of technology audit policy for national interest requires provision of mandatory audit implementation, accompanied by tools for developing technology auditor’s competence and technology audit institutional’s mechanism. To guide technology auditor’s competence, concept of national audit technology policy shall classify object of technology audit into product technology, production technology, and management of technology, accompanied by related parameters of technology performance evaluation.

  11. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Victoria FIRESCU

    2014-12-01

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

  12. Audits as a Vaccine or Just Aspirin?

    Directory of Open Access Journals (Sweden)

    Jagrič Timotej

    2017-12-01

    Full Text Available This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

  13. 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.

  14. Commissioning of the LHC

    CERN Multimedia

    CERN. Geneva

    2007-01-01

    The LHC construction is now approaching the end and it is now time to prepare for commissioning with beam. The behavior of a proton storage ring is much different to that of LEP, which profited from strong radiation damping to keep the beam stable. Our last experience with a hadron collider at CERN goes back more than 15 years when the proton-antiproton collider last operated. Ppbar taught us a lot about the machine physics of bunched beam proton storage rings and was essential input for the design of the LHC. After a short presentation of where we stand today with machine installation and hardware commissioning, I will discuss the main machine physics issues that will have to be dealt with in the LHC.

  15. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1982-03-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety and Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions For Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or to have any independent legal significance

  16. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1989-08-01

    This report includes the issuances received during the specified period from the Commission (CLI), the Atomic Safety nd Licensing Appeal Boards (ALAB), the Atomic Safety and Licensing Boards (LBP), the Administrative Law Judge (ALJ), the Directors' Decisions (DD), and the Denials of Petitions for Rulemaking (DPRM). The summaries and headnotes preceding the opinions reported herein are not to be deemed a part of those opinions or have any independent legal significance

  17. Nuclear Regulatory Commission issuances

    International Nuclear Information System (INIS)

    1996-04-01

    This report includes the issuances received during the April 1996 reporting period from the Commission, the Atomic Safety and Licensing Boards, the Administrative Law Judges, the Directors' Decisions, and the Decisions on Petitions for Rulemaking. Included are issuances pertaining to: (1) Yankee Nuclear Power Station, (2) Georgia Tech Research Reactor, (3) River Bend Station, (4) Millstone Unit 1, (5) Thermo-Lag fire barrier material, and (6) Louisiana Energy Services

  18. Nuclear Regulatory Commission issuances

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-04-01

    This report includes the issuances received during the April 1996 reporting period from the Commission, the Atomic Safety and Licensing Boards, the Administrative Law Judges, the Directors` Decisions, and the Decisions on Petitions for Rulemaking. Included are issuances pertaining to: (1) Yankee Nuclear Power Station, (2) Georgia Tech Research Reactor, (3) River Bend Station, (4) Millstone Unit 1, (5) Thermo-Lag fire barrier material, and (6) Louisiana Energy Services.

  19. BROOKHAVEN: Booster commissioned

    Energy Technology Data Exchange (ETDEWEB)

    Bleser, Ed

    1992-03-15

    The construction and first commissioning phase of the Booster synchrotron to inject into Brookhaven's veteran Alternating Gradient Synchrotron (AGS) were completed last year. Scheduled to come into operation this year, the new Booster will extend the research capabilities AGS, and with its ability to accelerate partially stripped heavy ions will play an essential role in the chain of accelerators serving the Relativistic Heavy Ion Collider (RHIC)

  20. Commission on Social Security

    CERN Multimedia

    Staff Association

    2010-01-01

    A commission studying past, present, and future social stakes ! For many years we have been hearing about the problems of funding of health insurance benefits in our different Member States. At CERN we are not totally immune from this problem.  To start with, let us recall that we have a mutual-benefit scheme which covers everyone for the consequences of the uncertainties in life (illness and accidents). The rules of our scheme are established by CERN in the framework of a sub-group of the Standing Concertation Committee, the CERN Health Insurance Scheme Board (CHISB), which is also in charge of managing the scheme.  The work of the “ProtSoc” (Protection Sociale – Social Security) commission, as we like to call it at the Staff Association, is to help your representatives on the CHISB, by preparing together with them the subjects and positions to be put forward and defended. This commission, which groups together the staff delegates who wish to invest their ...

  1. [Criminal implication of sponsoring in medicine: legal ramifactions and recommendations].

    Science.gov (United States)

    Mahnken, A H; Theilmann, M; Bolenz, M; Günther, R W

    2005-08-01

    As a consequence of the so-called "Heart-Valve-Affair" in 1994, the German public became aware of the potential criminal significance of industrial sponsoring and third-party financial support in medicine. Since 1997, when the German Anti-Corruption Law came into effect, the penal regulations regarding bribery and benefits for public officers were tightened. Due to the lack of explicit and generally accepted guidelines in combination with regional differences of jurisdiction, there is a lingering uncertainty regarding the criminal aspects of third-party funding and industrial sponsoring. The aim of this review is to summarize the penal and professional implications of third-party funding and sponsoring in medicine including recent aspects of jurisdiction. The currently available recommendations on this issue are introduced.

  2. Criminal implication of sponsoring in medicine: legal ramifactions and recommendations

    International Nuclear Information System (INIS)

    Mahnken, A.H.; Guenther, R.W.; Theilmann, M.; Bolenz, M.

    2005-01-01

    As a consequence of the so-called ''Heart-Valve-Affair'' in 1994, the German public became aware of the potential criminal significance of industrial sponsoring and third-party financial support in medicine. Since 1997, when the German Anti-Corruption Law came into effect, the penal regulations regarding bribery and benefits for public officers were tightened. Due to the lack of explicit and generally accepted guidelines in combination with regional differences of jurisdiction, there is a lingering uncertainty regarding the criminal aspects of third-party funding and industrial sponsoring. The aim of this review is to summarize the penal and professional implications of third-party funding and sponsoring in medicine including recent aspects of jurisdiction. The currently available recommendations on this issue are introduced. (orig.)

  3. Sponsorship investments: do they deliver brand awareness for all sponsors?

    Directory of Open Access Journals (Sweden)

    Mpolokeng Sephapo Catherine

    2017-03-01

    Full Text Available Sponsorship as a marketing communications tool is well adopted in South Africa across various areas such as sports and entertainment. Although world markets have experienced economic turmoil in the last few years, the sponsorship market may be considered to be thriving as companies use this marketing communication tool as a vehicle to create and maintain relationships. The purpose of this study was to explore which sponsors of the South African National Rugby team are sports consumers aware of as a result of the sponsorship. Literature states that awareness also influences the judgments about brands in the consideration set, even without any brand associations in the consumer’s mind. In low involvement decision; where consumers do not need to search extensively for information in order to make a decision; minimal brand awareness levels may be enough to convince the consumer to make their final choice. The study is exploratory in nature however provides a South African perspective on how effective the sponsorship of the Springbok is with regards to creating awareness of the sponsors among sports consumers. The study made use of a qualitative approach whereby primary data was collected by means of focus groups and naïve sketches. Data collected was analyzed by means of content analysis. The findings suggest that participants were predominantly aware of the key sponsors of the Springboks; these were sponsors who had their branding on the Springbok jersey worn during rugby matches. The factors that participants mentioned to contribute to their awareness of the sponsors were the branding on the Springbok playing jersey as well as television adverts along with other promotional tools. This study urges sponsors to not only rely on the sponsorship initiative to create awareness but rather leverage the sponsorship with tools that are relevant to their target audience. This study contributes to sponsorship literature relating to the effectiveness of

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

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

    Primary Duties or Responsibilities Internal Audit Engagements Planning the Audit ... Develops professional quality audit working papers to support observations and findings; ... Corporate Risk, Advisory Services and Internal Audit Planning.

  5. Auditing Social Media A Governance and Risk Guide

    CERN Document Server

    MOAC

    2011-01-01

    This book provides auditors and risk managers with a primer on social media.  It discusses what social media is, how it is being used as a tool within corporations, and how it should be monitored.  In addition, it discusses the various risks involved with the use of social media (e.g., reputation/brand risk; compliance risks; proprietary information risks; employee privacy risks; and vendor risks).    It also discusses compliance with Federal Trade Commission guidelines (e.g., education and disclosure requirements as well as audit and record keeping requirements). 

  6. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

  7. Audit Internal Universitas X: Suatu Refleksi

    Directory of Open Access Journals (Sweden)

    David Adechandra Ashedica Pesudo

    2017-04-01

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

  8. Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing

    OpenAIRE

    Weins, Sebastian; Alm, Bastian; Wang, Tawei

    2016-01-01

    The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential of Continuous Auditing still remains unrevealed. This paper provides a new conceptual framework on how to bring Continuous Auditing to the next level. It goes beyond the existing technical concepts and...

  9. An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia

    Directory of Open Access Journals (Sweden)

    Nurul Nazlia Jamil

    2011-09-01

    Full Text Available Financial reporting quality has been under scrutiny especially after the collapse of major companies. The main objective of this study is to investigate the audit committee’s effectiveness on the financial reporting quality among the Malaysian GLCs following the transformation program. In particular, the study examined the impact of audit committee characteristics (independence, size, frequency of meeting and financial expertise on earnings management in periods prior to and following the transformation program (2003-2009. As of 31 December 2010, there were 33 public-listed companies categorized as Government-Linked Companies (GLC Transformation Policy, 2010 and there were 20 firms that have complete data that resulted in the total number of firm-year observations to 120 for six years (years 2003-2009.  Results show that the magnitude of earnings management as proxy of financial reporting quality is influenced by the audit committee independence. Agency theory was applied to explain audit committee, as a monitoring mechanism as well as reducing agency costs via gaining competitive advantage in knowledge, skills, and expertise towards financial reporting quality. The study is important as it provides additional knowledge about the impact of audit committees effectiveness on reducing the earnings management, and assist practitioners, policymakers and regulators such as Malaysian Institute of Accountants, Securities Commission and government to determine ways to enhance audit committees effectiveness and improve the financial reporting of GLCs, as well as improving the quality of the accounting profession.

  10. Nuclear Regulatory Commission information digest

    International Nuclear Information System (INIS)

    1990-03-01

    The Nuclear Regulatory Commission information digest provides summary information regarding the US Nuclear Regulatory Commission, its regulatory responsibilities, and areas licensed by the commission. This is an annual publication for the general use of the NRC Staff and is available to the public. The digest is divided into two parts: the first presents an overview of the US Nuclear Regulatory Commission and the second provides data on NRC commercial nuclear reactor licensees and commercial nuclear power reactors worldwide

  11. A Guide to Building Commissioning

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

    Commissioning is the process of verifying that a building's heating, ventilation, and air conditioning (HVAC) and lighting systems perform correctly and efficiently. Without commissioning, system and equipment problems can result in higher than necessary utility bills and unexpected and costly equipment repairs. This report reviews the benefits of commissioning, why it is a requirement for Leadership in Energy and Environmental Design (LEED) certification, and why building codes are gradually adopting commissioning activities into code.

  12. 14 CFR 151.51 - Performance of construction work: Sponsor force account.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Performance of construction work: Sponsor... Development Projects § 151.51 Performance of construction work: Sponsor force account. (a) Before undertaking any force account construction work, the sponsor (or any public agency acting as agent for the sponsor...

  13. Discussion: European Commission policy

    International Nuclear Information System (INIS)

    Coldwell, R.

    1993-01-01

    This paper documents the debate which arose following two papers presented to a seminar run by the Centre for the Study of Regulated Industries, on 11th November 1992, on European Commission (EC) energy policies. The issues raised cover how an internal market for electricity and natural gas will be implemented under a proposed EC directive, bearing in mind the level of opposition from a number of Member States. How this Directive will apply to vertically integrated structures, such as Scottish Electricity Industry, is also considered. (UK)

  14. Commissioning of the SCT

    International Nuclear Information System (INIS)

    Hayward, Helen

    2010-01-01

    In September 2008, the large hadron collider (LHC) at CERN was switched on with successful tests of circulating beam in both directions of the ring. The ATLAS semiconductor tracker (SCT) has been installed in the ATLAS cavern since summer 2007 and then integrated with the rest of the ATLAS subdetectors, in preparation for this event. After the SCT was assembled on the surface, the process of being commissioned using cosmic ray events began, and continued after the SCT was installed in the cavern with the rest of the ATLAS detector. Performance results will be given for the recent cosmic runs.

  15. 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.

  16. AUDIT, AUDIT-C, and AUDIT-3: Drinking Patterns and Screening for Harmful, Hazardous and Dependent Drinking in Katutura, Namibia

    Science.gov (United States)

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

    2015-01-01

    Objectives 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. Methods 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. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-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: AUDIT-C performed better than the AUDIT-3. Conclusions 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. PMID:25799590

  17. Atomic Energy Commission Act, 1963

    International Nuclear Information System (INIS)

    1963-01-01

    Promulgated in 1963, the Atomic Energy Commission Act (204) established and vested in the Ghana Atomic Energy Commission the sole responsibility for all matters relating to the peaceful uses of atomic energy in the country. Embodied in the Act are provisions relating to the powers, duties, rights and liabilities of the Commission. (EAA)

  18. Exclusion of pregnant women from industry-sponsored clinical trials.

    Science.gov (United States)

    Shields, Kristine E; Lyerly, Anne Drapkin

    2013-11-01

    The lack of human data available to inform evidence-based treatment for illness during pregnancy has led to calls for greater inclusion of pregnant women in research, but the extent of their current representation is poorly characterized. Our objective was to measure the current exclusion of pregnant women from industry-sponsored clinical trials as a baseline for future comparison. We compiled data from studies enrolling women of childbearing potential posted on www.ClinicalTrials.gov between 1 October 2011 and 31 January 2012. The review was limited to open United States-based phase IV interventional studies sponsored by the pharmaceutical industry evaluating treatment of conditions that may be experienced by but are not limited to pregnant women and did not involve a medication classified as potentially teratogenic. If there was no mention of pregnancy in the inclusion or exclusion criteria, we contacted a study representative to confirm that pregnant women could be enrolled. Of 558 qualifying industry-sponsored studies, five (1%) were designed specifically for pregnant women. Of 367 phase IV clinical trials with verified inclusion and exclusion criteria, 348 (95%) excluded pregnant women and 19 (5%) did not. We found the exclusion of pregnant women from industry-sponsored clinical trials to be common practice. Moving beyond reflexive exclusion and developing thoughtful criteria for inclusion of pregnant women in clinical research would likely advance the evidence base to inform treatment decisions during pregnancy and lead to better health outcomes for women and children.

  19. A Commentary on Literacy Narratives as Sponsors of Literacy

    Science.gov (United States)

    Brandt, Deborah

    2015-01-01

    This brief commentary first clarifies Brandt's concept of sponsors of literacy in light of the way the concept has been taken up in writing studies. Then it treats Brandt's methods for handling accounts of literacy learning in comparison with other ways of analyzing biographical material. Finally it takes up Lawrence's argument about literacy…

  20. Highlight: IDRC sponsors Caribbean symposium on impact of ...

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

    12 mai 2015 ... An IDRC-sponsored symposium exploring the impact of the Internet on economic ... Le symposium commandité par le CRDI, qui a eu lieu à Saint Andrew, ... Une nouvelle recherche fait état d'arguments convaincants pour ...

  1. Undergraduates with Employer-Sponsored Aid: Comparing Group Differences

    Science.gov (United States)

    Faulk, Dagney G.; Wang, Zhenlei

    2014-01-01

    Tuition assistance offered by employers is an understudied area of financial aid research. The purpose of this study is to compare the demographic, socioeconomic, academic and financial aid characteristics of college students who receive employer-sponsored financial aid with students who receive traditional financial aid (institutional, state, or…

  2. 76 FR 2807 - New Animal Drugs; Change of Sponsor

    Science.gov (United States)

    2011-01-18

    .... FDA-2010-N-0002] New Animal Drugs; Change of Sponsor AGENCY: Food and Drug Administration, HHS. ACTION: Final rule. SUMMARY: The Food and Drug Administration (FDA) is amending the animal drug regulations to...., Cambridge, MA 02141 has informed FDA that it has transferred ownership of, and all rights and interest in...

  3. 22 CFR 42.31 - Family-sponsored immigrants.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Family-sponsored immigrants. 42.31 Section 42.31 Foreign Relations DEPARTMENT OF STATE VISAS VISAS: DOCUMENTATION OF IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Immigrants Subject to Numerical Limitations § 42.31 Family...

  4. Risk sharing between competing health plans and sponsors

    NARCIS (Netherlands)

    E.M. van Barneveld (Erik); W.P.M.M. van de Ven (Wynand); R.C.J.A. van Vliet (René)

    2001-01-01

    textabstractIn many countries, competing health plans receive capitation payments from a sponsor, whether government or a private employer. All capitation payment methods are far from perfect and have raised concerns about risk selection. Paying health plans partly on the basis

  5. 7 CFR 225.14 - Requirements for sponsor participation.

    Science.gov (United States)

    2010-01-01

    ... 225.14 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS SUMMER FOOD SERVICE PROGRAM Sponsor and Site Provisions... Youth Sports Program; and (5) Private nonprofit organizations as defined in § 225.2. (c) General...

  6. Recycling: Establishing a Citizen-Sponsored Reclamation Center.

    Science.gov (United States)

    Keep America Beautiful, Inc., New York, NY.

    This booklet applies the Clean Community System (CCS) of Keep America Beautiful, Inc. to the development of citizen-sponsored recycling projects. Six initial steps in establishing a reclamation center are given and include information gathering, market analysis, legal requirements, and site location. Suggestions are included for recruiting staff…

  7. Consumer Perceptions of Sponsors of Disease Awareness Advertising

    Science.gov (United States)

    Hall, Danika V.; Jones, Sandra C.; Iverson, Donald C.

    2011-01-01

    Purpose: In many countries there is emerging concern regarding alliances between the pharmaceutical industry and health non-profit organizations (NPOs), and the increase of co-sponsored marketing activities such as disease awareness advertising. The current study aims to explore Australian women's perceptions of disease awareness advertising with…

  8. School-Sponsored Health Insurance: Planning for a New Reality

    Science.gov (United States)

    Liang, Bryan A.

    2010-01-01

    Health care reform efforts in both the Clinton and Obama administrations have attempted to address college and university health. Yet, although the world of health care delivery has almost universally evolved to managed care, school health programs have not. In general, school-sponsored health plans do little to improve access and have adopted…

  9. 76 FR 48714 - New Animal Drugs; Change of Sponsor; Moxidectin

    Science.gov (United States)

    2011-08-09

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration 21 CFR Parts 520, 522, and 524 [Docket No. FDA-2011-N-0003] New Animal Drugs; Change of Sponsor; Moxidectin AGENCY: Food and Drug Administration, HHS. ACTION: Final rule. SUMMARY: The Food and Drug Administration (FDA) is amending the animal...

  10. Media exposure and sponsor recall: Cricket World Cup 2003 | Van ...

    African Journals Online (AJOL)

    This paper reports on a study into the relationship between media exposure and sponsor recall relating to an international event, namely the Cricket World Cup 2003 (CWC 2003). The application of sponsorship as a communication construct and recall as a media vehicle effect is investigated. Recall has been widely ...

  11. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

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

  13. [Introduction of Quality Management System Audit in Medical Device Single Audit Program].

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-01-30

    The audit of the quality management system in the medical device single audit program covers the requirements of several national regulatory authorities, which has a very important reference value. This paper briefly described the procedures and contents of this audit. Some enlightenment on supervision and inspection are discussed in China, for reference by the regulatory authorities and auditing organizations.

  14. 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

  15. Audit Report on 'The Department's Management of Nuclear Materials Provided to Domestic Licensees'

    International Nuclear Information System (INIS)

    2009-01-01

    The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

  16. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

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

  17. 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.

  18. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... shareholders; review the impact of any significant accounting and auditing developments; review accounting policy changes relating to preparation of financial statements; and review annual and quarterly reports..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee member...

  19. Summary of DOD Acquisition Program Audit Coverage

    National Research Council Canada - National Science Library

    2001-01-01

    This report will provide the DoD audit community with information to support their planning efforts and provide management with information on the extent of audit coverage of DoD acquisition programs...

  20. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

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

  1. 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.

  2. Energy conservation, efficiency and energy audit

    International Nuclear Information System (INIS)

    Sharma, R.A.

    2006-01-01

    In this paper the author discusses the conservation, efficiency, audit, fundamentals, differences and methods, the objectives of energy conservation, definitions of energy audit, scope, short term, medium term and long term measures to be taken for conservation are discussed

  3. Audit Practices: Summary of Risk Assessment Methodologies

    National Research Council Canada - National Science Library

    2002-01-01

    .... The primary objective of an audit risk assessment is to provide its users with the assurance that audit resources are focused on those areas needing greatest attention and will provide the best value...

  4. AUDIT EXPECTATION GAP: AUDITORS IN UNENDING ROLE ...

    African Journals Online (AJOL)

    GRACE

    Key Words: Expectation gap, Auditors, Shareholders, Self-regulation, Audit ... of auditing has changed from fraud detection to ‗verification of financial .... According to the role theory, the role of the auditors can be viewed in terms of the.

  5. 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)...

  6. AUDIT EXPECTATION GAP: PERSPECTIVES OF AUDITORS AND ...

    African Journals Online (AJOL)

    Auditors also need to provide more material information to the shareholders. Directors' ... accounting and internal control systems and the fact that most of the audit evidence available ... subsequent impact on other countries' audit profession.

  7. 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...

  8. 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.

  9. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

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

  10. Waste audit pada industri penyamakan kulit

    Directory of Open Access Journals (Sweden)

    Prayitno Prayitno

    1999-07-01

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

  11. 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.

  12. Features of Internal Audit in Pharmaceutical Industry

    OpenAIRE

    Tsvetanova, Yulia

    2014-01-01

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

  13. Achieving quality assurance through clinical audit.

    Science.gov (United States)

    Patel, Seraphim

    2010-06-01

    Audit is a crucial component of improvements to the quality of patient care. Clinical audits are undertaken to help ensure that patients can be given safe, reliable and dignified care, and to encourage them to self-direct their recovery. Such audits are undertaken also to help reduce lengths of patient stay in hospital, readmission rates and delays in discharge. This article describes the stages of clinical audit and the support required to achieve organisational core values.

  14. Development of National Technology Audit Policy

    OpenAIRE

    Subiyanto Subiyanto

    2017-01-01

    The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related ...

  15. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

  16. Commission 4: Ephemerides

    Science.gov (United States)

    Kaplan, George H.; Hohenkerk, Catherine Y.; Fukushima, Toshio; Arlot, Jean-Eudes; Bangert, John A.; Bell, Steven A.; Folkner, William M.; Lara, Martin; Pitjeva, Elena V.; Urban, Sean E.; Vondrák, Jan

    2012-04-01

    The Commission 4 Organizing Committee began its work for the 2009-2012 triennium by revising the commission's terms of reference, which serve as our ``mission statement.'' The new terms of reference are:(a)Maintain cooperation and collaboration between the national offices providing ephemerides, prediction of phenomena, astronomical reference data, and navigational almanacs.(b)Encourage agreement on the bases (reference systems, time scales, models, and constants) of astronomical ephemerides and reference data in the various countries. Promote improvements to the usability and accuracy of astronomical ephemerides, and provide information comparing computational methods, models, and results to ensure the accuracy of data provided.(c)Maintain databases, available on the Internet to the national ephemeris offices and qualified researchers, containing observations of all types on which the ephemerides are based. Promote the continued importance of observations needed to improve the ephemerides, and encourage prompt availability of these observations, especially those from space missions, to the science community.(d)Encourage the development of software and web sites that provide astronomical ephemerides, prediction of phenomena, and astronomical reference data to the scientific community and public.Promote the development of explanatory material that fosters better understanding of the use and bases of ephemerides and related data.

  17. Audits for advanced treatment dosimetry

    Science.gov (United States)

    Ibbott, G. S.; Thwaites, D. I.

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits.

  18. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Ibbott, G S; Thwaites, D I

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits

  19. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

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

  20. Improved sectoral legislation, rules which define the administrative audit framework in Ukraine

    Directory of Open Access Journals (Sweden)

    В. І. Томіна

    2016-01-01

    economic security. The analysis of trends improvement of administrative and legal support audit activity in Ukraine led to the following conclusions: 1. Based on analysis of regulations and practice of administrative and legal support audit activity reasonably conclude that the fundamental factors of influence on its effectiveness are: legal, economic, political, institutional, social, personal, and others. Lack of clear provisions as current and prospective legislation on forms of administrative and legal support audit activity, in particular control character indicates that Ukraine is not yet perceived global trends in the regulation of this activity. 2. It is proved that to improve the administrative and legal support auditing activity necessary to eliminate imperfect acts, in particular their legislative and legal, economic, organizational and social. 3. It has been proved that the optimization of administrative and legal support audit activity in Ukraine should be in the following areas: consolidation principles auditing activities; determining the order of procedures of quality control of auditors and audit firms; definition of regulatory procedures for the conclusion of the auditor (auditing firm contracts (services, professional liability insurance; improvement of the legal statute of authorized state audit regulation (Ministry of Finance of Ukraine; self-regulatory organizations (Audit Chamber of Ukraine; authority public auditor oversight (Commission for external quality control.

  1. 7 CFR 285.4 - Audits.

    Science.gov (United States)

    2010-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

  2. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit...

  3. 7 CFR 3052.200 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200...

  4. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

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

  5. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

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

  6. 29 CFR 99.505 - Audit reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... is required to report under § 99.510(a); (vii) An identification of major programs; (viii) The dollar...

  7. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

  8. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

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

  9. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... auditors to address substantive accounting issues that may arise during the course of any audit. [65 FR... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.2... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of...

  10. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

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

  11. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...

  12. 24 CFR 574.650 - Audit.

    Science.gov (United States)

    2010-04-01

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

  13. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

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

  14. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

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

  15. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

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

  16. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Audit. 225.872-6 Section...-6 Audit. (a) Memoranda of understanding with some qualifying countries contain annexes that provide for reciprocal “no-cost” audits of contracts and subcontracts (pre- and post-award). (b) To determine...

  17. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

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

  18. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

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

  19. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

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

  20. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

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

  1. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

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

  2. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

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

  3. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

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

  4. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

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

  5. 28 CFR 100.18 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...

  6. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. [50 FR...

  7. 24 CFR 590.27 - Audit.

    Science.gov (United States)

    2010-04-01

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

  8. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

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

  9. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

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

  10. Report on the Audit of Materials Technology

    Science.gov (United States)

    1990-01-25

    We are providing this report on the Audit of Materials Technology for your information and use. No comments were required or received on the draft...report. The audit was made from July through September 1989. The objectives of the audit were to evaluate the missions and functions assigned to DOD

  11. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... Act applies to an eligible grantee, the State shall submit the annual audit results to AMS within 30... shall submit to AMS not later than 30 days after completion of the audit, a copy of the audit results. ...

  12. PENGARUH PENGALAMAN AUDIT TERHADAP PENINGKATAN KEAHLIAN AUDITOR

    OpenAIRE

    AMIR, YUNITA

    2014-01-01

    2014 Pengaruh Pengalaman Audit terhadap Peningkatan Keahlian Auditor Effect of Audit Experience to Increase The Expertise of Auditor Yunita Amir Mediaty Kartini Penelitian ini bertujuan untuk mengukur pengaruh pengalaman audit terhadap peningkatan keahlian auditor. Penelitian ini dilakukan dengan pengisian kuesioner oleh auditor di Makassar. Variabel independen dari penelitian ini adalah lamanya masa kerja dan banya...

  13. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

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

  14. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

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

    2013-01-01

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

  15. Understanding contract audits : An experimental approach

    NARCIS (Netherlands)

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

    2013-01-01

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

  16. 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

  17. Validation of Organizational Communication Audit Instruments.

    Science.gov (United States)

    DeWine, Sue; And Others

    Based on a review of the literature, this paper examines criticisms leveled against the communication audit developed by the International Communication Association (ICA) and then offers a modified version of the audit designed to meet those criticisms. Following a brief introduction, the first section of the paper reviews criticisms of the audit,…

  18. Steps in Performing a Communication Audit.

    Science.gov (United States)

    Sincoff, Michael Z.; And Others

    This paper develops the step-by-step processes necessary to conduct a communication audit in order to determine the communication effectiveness of an organization. The authors stress the responsibilities of both the audit team and the organization's top management as they interact during progressive phases of the audit. Emphasis is placed on…

  19. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    OpenAIRE

    Daniel VILSANOIU; Mihaela SERBAN

    2010-01-01

    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, ou...

  20. [Thoughts on the Witnessed Audit in Medical Device Single Audit Program].

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-02-08

    Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.