Implementation of remote video auditing with feedback and compliance for manual-cleaning protocols of endoscopic retrograde cholangiopancreatography endoscopes.

Science.gov (United States)

Armellino, Donna; Cifu, Kelly; Wallace, Maureen; Johnson, Sherly; DiCapua, John; Dowling, Oonagh; Jacobs, Mitchel; Browning, Susan

2018-05-01

A pilot initiative to assess the use of remote video auditing in monitoring compliance with manual-cleaning protocols for endoscopic retrograde cholangiopancreatography (ERCP) endoscopes was performed. Compliance with manual-cleaning steps following the initiation of feedback was measured. A video feed of the ERCP reprocessing room was provided to remote auditors who scored items of an ERCP endoscope manual-cleaning checklist. Compliance feedback was provided in the form of reports and reeducation. Outcomes were reported as checklist compliance. The use of remote video auditing to document manual processing is a feasible approach and feedback and reeducation increased manual-cleaning compliance from 53.1% (95% confidence interval, 34.7-71.6) to 98.9% (95.0% confidence interval, 98.1-99.6). Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

Environmental projects. Volume 3: Environmental compliance audit

Science.gov (United States)

1987-01-01

The Goldstone Deep Space Communications Complex is part of NASA's Deep Space Network, one of the world's largest and most sensitive scientific telecommunications and radio navigation networks. Activities at Goldstone are carried out in support of six large parabolic dish antennas. In support of the national goal of the preservation of the environment and the protection of human health and safety, NASA, JPL and Goldstone have adopted a position that their operating installations shall maintain a high level of compliance with Federal, state, and local laws governing the management of hazardous substances, abestos, and underground storage tanks. A JPL version of a document prepared as an environmental audit of Goldstone operations is presented. Both general and specific items of noncompliance at Goldstone are identified and recommendations are provided for corrective actions.

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

Science.gov (United States)

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

2015-09-01

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

Promoting compliance at DOE: Tiger team assessments and environmental audits

International Nuclear Information System (INIS)

Green, R.S.; Crawford, V.I.

1993-01-01

The Office of Environmental Audit, within the Department of Energy's Office of Environment, Safety and Health, has effected positive environmental results across the DOE complex. Beginning in the mid 1980's, a concerted effort was established by DOE upper management to achieve environmental consciousness and responsibility. The Office of Environmental Audit was established to conduct and Environmental survey to define environmental problems caused by 40 years of operation at DOE production and research facilities. The Office provided initial identification of DOE sites requiring environmental restoration and assured plans were developed to address these environmental problems. Initiated by massive problems in the environmental operations at DOE's Rocky Flats Plant in Colorado, Tiger Team Assessments (TTA) followed. TTAs established a compliance baseline and evaluated management with respect to environment, safety, and health. The Tiger Teams assured plans were established to correct deficiencies including root causes. As part of this comprehensive effort, the Office of Environmental Audit led the environmental component of the TTAs. With TTAs completed, the Office's future vision entails addressing new environmental regulations and world changes affecting DOE operations. To proactively continue its efforts to effect positive environmental change, the Office is headed toward a comprehensive cross-cutting program that conducts environmental management assessments, reassesses the environmental progress of formerly audited facilities, and evaluates special focuses environmental issues that span across the DOE complex. Through these efforts, the Office of Environmental Audit will determine the environmental activities which address environmental problems and identify environmental problems requiring resolution. Following trending analyses, the Office will disseminate information describing mechanisms to pursue and pitfalls to avoid to achieve environmental excellence

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

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

Science.gov (United States)

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

2017-12-01

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

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.

Notification: Audit of the U.S. EPA's Compliance with the Federal Information Security Management Act (FISMA)

Science.gov (United States)

Project #OA-FY13-0280, May 9, 2013. The Office of Inspector General plans to begin fieldwork for an audit of the U.S. Environmental Protection Agency’s compliance with the Federal Information Security Management Act.

Notification: FY2017 Audit of the CSB's compliance with the Federal Information Security Management Act (FISMA)

Science.gov (United States)

Project #, May 23, 2017. The EPA OIG plans to begin fieldwork for an audit of the U.S. Chemical Safety and Hazard Investigation Board’s (CSB’s) compliance with the Federal Information Security Modernization Act of 2014 (FISMA).

ANALYSIS ON THE IMPACT OF NON-COMPLIANCE WITH ACCOUNTING PRINCIPLES BY COMPANIES, IN TERMS OF EXTERNAL FINANCIAL AUDIT “FILTERS”

OpenAIRE

Ovidiu-Constantin BUNGET; Alin-Constantin DUMITRESCU

2010-01-01

In order to demonstrate that there is a direct link between compliance with accounting principles and auditor’s opinion, which, of course, is „filtered” through professional judgement, the study starts from information provided by a representative medium-sized audit company located in the western part of Romania. The research starting point is represented by audit opinions expressed on statutory audit engagements for financial years ended 31 December 2008 and 31 December 2009, respectively. T...

Audit protocol of compliance test on x-ray and interventional radiodiagnostic

International Nuclear Information System (INIS)

Endang Kunarsih; Fitria Sandra

2011-01-01

Testing protocol is a document that defined and implemented by the testing agency in conducting compliance testing to ensure that quality of testing implementation is planned and controlled in accordance with applicable regulations and standards. Testing protocol is required in filing an application to be a qualified testing agency. Auditors will review the testing protocol document to assess adequacy of the acceptance criteria before proceed to the next process. This paper presents the acceptance criteria required in an audit of the testing protocol document from the applicant of testing agency. (author)

Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense

OpenAIRE

Floştoiu Sebastian; Milandru Marius

2017-01-01

At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of...

Notification: Audit of the U.S. Environmental Protection Agency’s Compliance with the Federal Information Security Management Act

Science.gov (United States)

Project #OA-FY14-0135, February 10, 2014. The Office of Inspector General plans to begin fieldwork for an audit of the U.S. Environmental Protection Agency's compliance with the Federal Information Security Management Act (FISMA).

78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2013-07-10

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement...--National Science and Mathematics Access to Retain Talent (SMART) Grants (SMART Grants) CFDA 84.390...

Development of Non-Compliance (NC) and Corrective Actions of Internal Audit Database from Year 2005 to 2014

International Nuclear Information System (INIS)

Nik Arlina Nik Ali; Fairuz Faisal; Nurhanisah Adnan; Periasamy, M.

2015-01-01

Audit is a systematic process and independent assessment carried out to ensure that all activities related to the Quality Management System is functional and effective in achieving the objectives set . A database using Microsoft Access was developed to record details of each noncompliance and corrective actions taken. Data recorded were the result of internal audit from year 2005 to 2014. The database can be used as a reference platform and guidelines to prevent a similar breach is repeated and help other process owners deal with non-compliance process derived. (author)

Environmental Management Audit: Southwestern Power Administration (Southwestern)

International Nuclear Information System (INIS)

1993-03-01

This report documents the results of the Environmental Management Audit completed for the Southwestern Power Administration. During this Audit, activities and records were reviewed and personnel interviewed. The onsite portion of the Southwestern Audit was conducted from November 30 through December 11, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24). EH-24 carries out independent assessments of Department of Energy (DOE) facilities and activities as part of the Assistant Secretary's Environmental Audit Program. This program is designed to evaluate the status of DOE facilities/activities regarding compliance with laws, regulations, DOE Orders, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Environmental Management Audit stresses DOE's policy that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The Environmental Management Audit focuses on management systems and programs, whereas the Environmental Baseline Audit conducted in March 1991 focused on specific compliance issues. The scope of the Southwestern Environmental Management Audit included a review of all systems and functions necessary for effective environmental management. Specific areas of review included: Organizational Structure; Environmental Commitment; Environmental Protection Programs; Formality of Environmental Programs; Internal and External Communication; Staff Resources, Training, and Development; and Program Evaluation, Reporting, and Corrective Action

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.

78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

Science.gov (United States)

2013-03-22

...Z-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student...: Electronic Submission of Financial Statements and Compliance Audits. OMB Control Number: 1845-0072. Type of... to facilitate the submission of compliance and financial statement audits, expedite the review of...

The continuous improvement of the Internal Audits Process assurance the effective compliance of ISO 17025:2005 requirements

Directory of Open Access Journals (Sweden)

Carina Di Candia

2011-04-01

Full Text Available Continuous Improvement Process started in LATU in 1996. The Impact was so important that covered all the organization. Nowadays LATU has almost all its processes certificated and most than 200 tests accredited. The Internal Audits process began in 1996 with an annual planning for all the laboratory's areas. For the UKAS accreditation in 1998, LATU improves the internal audits planning auditing not only the system but also the tests. In 1999 LATU was certified by SQS and accredited the calibrations by DKD. Since 2004 internal audits was managed as a process; in order to that was defined objectives, indicators, achievements and the necessary resources of the internal audit programme and process. The internal audit programme has a pre defined tri annual planning that includes all the laboratory areas. The results of the measures obtained till now demonstrate the improvement in the internal audit and all the laboratory processes. Auditors final staff increase their technical competence. As a consequence of managing the internal audits as a process, the internal communication has an important relevance to feedback the continuous improvement of the laboratory. This was evidence in a decrease of the documentaries non conformities, improvement of the calibrations and maintenance programme, optimization trainings and qualifications of the staff, common internal trainings, creation of a quality assurance team to improvement the tests control, improvement in the relationship with the support areas. Most of this requirements are included in ISO 17025:2005; that assurance the effective compliance of this standard.

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...

Clinical audit training improves undergraduates' performance in root canal therapy.

Science.gov (United States)

Fong, J Y M; Tan, V J H; Lee, J R; Tong, Z G M; Foong, Y K; Tan, J M E; Parolia, A; Pau, A

2017-12-20

To evaluate the effectiveness of clinical audit-feedback cycle as an educational tool in improving the technical quality of root canal therapy (RCT) and compliance with record keeping performed by dental undergraduates. Clinical audit learning was introduced in Year 3 of a 5-year curriculum for dental undergraduates. During classroom activities, students were briefed on clinical audit, selected their audit topics in groups of 5 or 6 students, and prepared and presented their audit protocols. One chosen topic was RCT, in which 3 different cohorts of Year 3 students conducted retrospective audits of patients' records in 2012, 2014 and 2015 for their compliance with recommended record keeping criteria and their performance in RCT. Students were trained by and calibrated against an endodontist (κ ≥ 0.8). After each audit, the findings were reported in class, and recommendations were made for improvement in performance of RCT and record keeping. Students' compliance with published guidelines was presented and their RCT performances in each year were compared using the chi-square test. Overall compliance with of record keeping guidelines was 44.1% in 2012, 79.6% in 2014 and 94.6% in 2015 (P = .001). In the 2012 audit, acceptable extension, condensation and the absence of mishap were observed in 72.4, 75.7% and 91.5%; in the 2014 audit, 95.1%, 64.8% and 51.4%; and in 2015 audit, 96.4%, 82.1% and 92.8% of cases, respectively. In 2015, 76.8% of root canal fillings met all 3 technical quality criteria when compared to 48.6% in 2014 and 44.7% in 2012 (P = .001). Clinical audit-feedback cycle is an effective educational tool for improving dental undergraduates' compliance with record keeping and performance in the technical quality of RCT. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

Keys to effective third-party process safety audits

International Nuclear Information System (INIS)

Birkmire, John C.; Lay, James R.; McMahon, Mona C.

2007-01-01

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally

Hand hygiene compliance rates: Fact or fiction?

Science.gov (United States)

McLaws, Mary-Louise; Kwok, Yen Lee Angela

2018-05-16

The mandatory national hand hygiene program requires Australian public hospitals to use direct human auditing to establish compliance rates. To establish the magnitude of the Hawthorne effect, we compared direct human audit rates with concurrent automated surveillance rates. A large tertiary Australian teaching hospital previously trialed automated surveillance while simultaneously performing mandatory human audits for 20 minutes daily on a medical and a surgical ward. Subtracting automated surveillance rates from human audit rates provided differences in percentage points (PPs) for each of the 3 quarterly reporting periods for 2014 and 2015. Direct human audit rates for the medical ward were inflated by an average of 55 PPs in 2014 and 64 PPs in 2015, 2.8-3.1 times higher than automated surveillance rates. The rates for the surgical ward were inflated by an average of 32 PPs in 2014 and 31 PPs in 2015, 1.6 times higher than automated surveillance rates. Over the 6 mandatory reporting quarters, human audits collected an average of 255 opportunities, whereas automation collected 578 times more data, averaging 147,308 opportunities per quarter. The magnitude of the Hawthorne effect on direct human auditing was not trivial and produced highly inflated compliance rates. Mandatory compliance necessitates accuracy that only automated surveillance can achieve, whereas daily hand hygiene ambassadors or reminder technology could harness clinicians' ability to hyperrespond to produce habitual compliance. Crown Copyright © 2018. Published by Elsevier Inc. All rights reserved.

Keys to effective third-party process safety audits

Energy Technology Data Exchange (ETDEWEB)

Birkmire, John C. [Tourgee and Associates Inc., 11459 Cronhill Drive, Suite A, Owings Mills, MD 21117 (United States)]. E-mail: jbirkmire@taiengineering.com; Lay, James R. [5644 High Tor Hill, Columbia, MD 21045 (United States)]. E-mail: jim.lay21045@gmail.com; McMahon, Mona C. [General Physics Corporation, 6095 Marshalee Drive, Suite 300, Elkridge, MD 21075 (United States)]. E-mail: mmcmahon@gpworldwide.com

2007-04-11

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally.

Routine environmental audit of the Hanford Site, Richland, Washington

Energy Technology Data Exchange (ETDEWEB)

1994-05-01

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

Routine environmental audit of the Hanford Site, Richland, Washington

International Nuclear Information System (INIS)

1994-05-01

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

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...

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.

Compliance/non-compliance with biosecurity rules specified in the Danish Quality Assurance system (KIK) and Campylobacter-positive broiler flocks 2012 and 2013.

Science.gov (United States)

Sandberg, M; Dahl, J; Lindegaard, L L; Pedersen, J R

2017-01-01

One source for Campylobacter jejuni infections in humans could be consumption of broiler meat. Transmission of Campylobacter into broiler houses/flocks occurs via many routes. A number of biosecurity rules is specified in the Quality Assurance System in Danish Chicken Production (KIK) - for which the broiler producers annually are audited for compliance with, by bureau Veritas. Multivariable logistic regression models were used to investigated the association between Compliance/non-compliance with biosecurity rules and Campylobacter-positive flocks - on KIK data from 2012 and 2013. Month and before after audit period were also included in the models. KIK rules important to comply with were: no vegetation around houses, closed systems for feed storage and distribution, and division between clean and unclean zones within broiler houses. A Campylobacter-reducing effect was observed of audit visits (in itself), indicating that there is more focus on compliance with KIK at the time of an audit visit, and that adequate daily biosecurity behavior is important. © 2016 Poultry Science Association Inc.

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.

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)

international development research centre (idrc) internal audit charter

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

kallache

2006-06-27

Jun 27, 2006 ... audit services to IDRC (the Centre), by which the internal audit function may be ... information presented in the Charter reflects the Act's requirements. ... compliance, systems security, and due diligence engagements. .... Initiate or approve accounting transactions external to the Audit Services function.

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

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

Science.gov (United States)

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

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

Environmental audit: Fossil energy sites in Wyoming

International Nuclear Information System (INIS)

1992-08-01

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

Quality of care in palliative sedation: audit and compliance monitoring of a clinical protocol.

Science.gov (United States)

Benitez-Rosario, Miguel Angel; Castillo-Padrós, Manuel; Garrido-Bernet, Belén; Ascanio-León, Belen

2012-10-01

The European Association for Palliative Care and the U.S. National Hospice and Palliative Care Organization have published statements that recommend an audit of palliative sedation practices. The aim was to assess the feasibility of a quality care project in palliative sedation. We carried out an audit of adherence to a guideline regarding palliative sedation, undertaken as a yearly assessment during two years, of a sample of patient charts. With an audit tool, the charts were evaluated as to the presence of the ethical sedation checklist, information that justified palliative sedation, patient and/or family agreement, and the appropriateness of treatment in concordance with the clinical protocol. An educational program and result feedback meetings were used as the implementation strategy. Roughly 25% of the medical charts of patients who died in the palliative care unit were evaluated, 94 in 2007 and 110 in 2008. In 2007 and 2008, 63% and 57% of the patients, respectively, whose median age was 65 years, were sedated, with a median length of two days. The main reason for sedation was agitation concomitant with respiratory failure in roughly 60% and 75% of the cases in 2007 and 2008, respectively. Agreement of the patient/family about sedation was collected from 100% of the cases. The concordance of procedures with the sedation guideline was 100% in both years. Our quality-of-care strategy was shown to obtain a higher level of compliance with the palliative sedation guideline for at least two years. Copyright © 2012 U.S. Cancer Pain Relief Committee. Published by Elsevier Inc. All rights reserved.

Audit-based compliance control

NARCIS (Netherlands)

Cederquist, J.G.; Dimitrakos, T.; Corin, R.J.; Martinelli, F.; Ryan, P.Y.A.; Dekker, M.A.C.; Etalle, Sandro; Schneider, S.; den Hartog, Jeremy; Lenzini, Gabriele

2007-01-01

In this paper we introduce a new framework for controlling compliance to discretionary access control policies [Cederquist et al. in Proceedings of the International Workshop on Policies for Distributed Systems and Networks (POLICY), 2005; Corin et al. in Proceedings of the IFIP Workshop on Formal

Automated hand hygiene auditing with and without an intervention.

Science.gov (United States)

Kwok, Yen Lee Angela; Juergens, Craig P; McLaws, Mary-Louise

2016-12-01

Daily feedback from continuous automated auditing with a peer reminder intervention was used to improve compliance. Compliance rates from covert and overt automated auditing phases with and without intervention were compared with human mandatory audits. An automated system was installed to covertly detect hand hygiene events with each depression of the alcohol-based handrub dispenser for 5 months. The overt phase included key clinicians trained to share daily rates with clinicians, set compliance goals, and nudge each other to comply for 6 months. During a further 6 months, the intervention continued without being refreshed. Hand Hygiene Australia (HHA) human audits were performed quarterly during the intervention in accordance with the World Health Organization guidelines. Percentage point (PP) differences between compliance rates were used to determine change. HHA rates for June 2014 were 85% and 87% on the medical and surgical wards, respectively. These rates were 55 PPs and 38 PPs higher than covert automation rates for June 2014 on the medical and surgical ward at 30% and 49%, respectively. During the intervention phase, average compliance did not change on the medical ward from their covert rate, whereas the surgical ward improved compared with the covert phase by 11 PPs to 60%. On average, compliance during the intervention without being refreshed did not change on the medical ward, whereas the average rate on the surgical ward declined by 9 PPs. Automation provided a unique opportunity to respond to daily rates, but compliance will return to preintervention levels once active intervention ceases or human auditors leave the ward, unless clinicians are committed to change. Crown Copyright © 2016. Published by Elsevier Inc. All rights reserved.

A risk-based auditing process for pharmaceutical manufacturers.

Science.gov (United States)

Vargo, Susan; Dana, Bob; Rangavajhula, Vijaya; Rönninger, Stephan

2014-01-01

The purpose of this article is to share ideas on developing a risk-based model for the scheduling of audits (both internal and external). Audits are a key element of a manufacturer's quality system and provide an independent means of evaluating the manufacturer's or the supplier/vendor's compliance status. Suggestions for risk-based scheduling approaches are discussed in the article. Pharmaceutical manufacturers are required to establish and implement a quality system. The quality system is an organizational structure defining responsibilities, procedures, processes, and resources that the manufacturer has established to ensure quality throughout the manufacturing process. Audits are a component of the manufacturer's quality system and provide a systematic and an independent means of evaluating the manufacturer's overall quality system and compliance status. Audits are performed at defined intervals for a specified duration. The intention of the audit process is to focus on key areas within the quality system and may not cover all relevant areas during each audit. In this article, the authors provide suggestions for risk-based scheduling approaches to aid pharmaceutical manufacturers in identifying the key focus areas for an audit.

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

Energy Technology Data Exchange (ETDEWEB)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

A Review of Factors for Tax Compliance

Directory of Open Access Journals (Sweden)

Nicoleta BARBUTA-MISU

2011-03-01

Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

34 CFR 668.27 - Waiver of annual audit submission requirement.

Science.gov (United States)

2010-07-01

... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit must...

Standards for labelling and storage of anaesthetic medications--an audit.

Science.gov (United States)

Imran, Muhammad; Khan, Fauzia Anis; Abbasi, Shemila

2009-12-01

To check compliance of anaesthetist to current policies set for the use of medication within operation room and for induction room floor stock. The initial audit was conducted from 1st October to 31st November 2006 and reaudit after dissemination and sharing of results within the department repeated in July-August 2007. In each audit four operating rooms were visited twice a week. Syringes were checked for standard drug labelling for narcotic and non narcotic preparations. Drug trolley was checked for any expired drugs and whether the trolley was locked in case of operating room (OR) where list was ended or was on hold. Any unattended drug was noted and Induction room was checked twice weekly for accurate drug inventory and for standard drug storage recommendations. Labels were according to standard in non narcotic drugs on 25% syringes in first audit and 63% in second audit, likewise, narcotics labels were according to standards in 41% in first and 57% in second audit. Unattended drugs were present once in first and twice in second audit. There was 100% compliance in other drug storage policy parameters in both audits. Poor compliance of drug labelling standards for both narcotic and non narcotic drugs was present. However, second audit revealed improvement in all areas of drug handling. Dissemination of policies and reminders are important for continuing improvement in use of medication within operation room and within induction room floor stock.

The use of risk management principles in planning an internal audit ...

African Journals Online (AJOL)

Kirstam

12Key words: risk management, key risks, internal auditing, risk-based internal auditing, internal audit .... a structured approach, regardless of the engagement type (for example, a compliance audit), the level of the ... risk management approach (also referred to as 'organisational' or 'enterprise-wide'), rather than a silo ...

Using Mathematical Model in Audit of Compliance with the Principle of Continuity of Company Activities

Directory of Open Access Journals (Sweden)

S. V.

2017-05-01

Full Text Available The article’s objective is to study and systematize the existing methods to assess the risk of termination of company activities, and to develop a methodology for applications of factor models in assessment of this risk. Criteria to be met by the method selected for audit are highlighted. The extensive review of the most widespread methods for predicting the financial performance at company level is made: computation of current ratio, computation of acid text ratio, Beaver model, two-factor model of Altman, five-factor model of Altman, Springate model. The study aimed at further development and adaptation of the existing mathematical models for audit of compliance with the principle of continuity of company activities is made. The review of the above mentioned methods and analysis of their applications in the procedures involved in assessing the risk of inadequate use of the assumption on the continuity of company activities in preparing financial reports by company managers allows for the conclusion that the best way to obtain auditor evidence based on mathematical coefficients reflecting the declining economic performance of a company is to apply the methods for computation of current ratio and acid text ratio, and Springate model.

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

International Nuclear Information System (INIS)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

Sanitary-epidemiological audit in russia and abroad: challenges and growth prospects (analytical review

Directory of Open Access Journals (Sweden)

I.V. May

2016-12-01

Full Text Available The shaping the system of control and surveillance activities in the Russian Federation, which affects the bodies of the sanitary-epidemiological surveillance, requires the development of new forms of cooperation between authorities and legal entities, individual entrepreneurs and population. Such a form may be represented by the sanitary and epidemiological audit as an independent objective assessment of reputable third parties. The audit is intended to check the compliance with the mandatory requirements of the economic entities, performing economic or other activities. The sanitary-epidemiological audit may be associated with a system of certification for compliance with sanitary requirements and may assume the documented confirmation of the compliance issued by the authorized persons. The sanitary-epidemiological audit and the compliance certification to mandatory sanitary requirements can make an alternative to the planned supervision activities on facilities attributed to the category of low and moderate risk of harm to human health. The Russian sanitary legislation does not recognize the sanitary-epidemiological audit as a form of conformity assessment. The analysis of the international experience shows that it is necessary to consolidate the general rules and regulations of the sanitary-epidemiological audit at the legislative level and to develop a set of sublegislative documents in order to implement these norms. The crucial is a creation of the national system capable to regulate the registration and functioning of the organization having a right to conduct the audit activities in the field of hygienic safety. It is reasonable to develop the regulation on the list-register of auditors and to create a special training system for the auditors, who possess the methodology for health risk assessment. The key aspect of the successful introduction of the audit is a granting of presences to the economic entities having compliance

Introducing random safety audits (RSA) in a neonatal intensive care unit (NICU).

LENUS (Irish Health Repository)

Szymanska, M

2012-01-31

Random safety audits (RSA) have been shown to be effective in improving standards of clinical practice. 19 data collection audits were performed relating to hygiene, safe prescribing, oxygen pulse oximetry monitoring and documentation in keeping with the requirements of the new Medical Practitioners Act (MPA) 2007. Hygiene audits (range from 20\\/25 to 21\\/21 80%-100%) and safe prescribing audits (range from 23\\/25 to 25\\/25 86%-100%) achieved n=25 100% compliance with unit guidelines over a 3 month period. Compliance with oxygen pulse oximetry monitoring guideline limits improved from 4\\/27 (15%) to 9\\/16 (56%). Compliance with requirement and use of Physician IMC registration number in documentation was only 10\\/18 (56%). RSA\\'s led to improvements in hygiene and prescribing. Compliance with oxygen monitoring guideline limits highlighted the need for greater education. Awareness of legal requirements relating to documentation improved but this has not translated into a change in practice. RSA\\'s can facilitate real time quality improvement in daily clinical practice.

The diversity of the Brazilian regional Audit Courts on government auditing

Directory of Open Access Journals (Sweden)

André Feliciano Lino

2017-11-01

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

Report on Quality Control Review of the Raich Ende Malter & Co. LLP FY 2009 Single Audit of the Riverside Research Institute

Science.gov (United States)

2012-03-07

compliance was based on a determination that 10 of the 14 compliance requirements were applicable to the Institute. However, the audit working papers...for all 14 of the compliance requirements were not adequate to support conclusions on applicability, internal control, and the audit opinion on...compliance with laws, regulations, and award provisions applicable to the R&D cluster program. In addition, the audit firm did not appropriately report an

Opportunities and challenges in the implementation of Quality Assurance for Auditing in Kosovo

Directory of Open Access Journals (Sweden)

Edona Perjuci

2012-04-01

Full Text Available This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as appropriate , and the impact that this compliance or non compliance has in the economy. In addition this study examines compliance with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo’s corporate financial reporting and auditing regime, which is not dissimilar, linked to larger challenges faced by all former Yugoslav economies in transitioning to the new market economic system. The economies of former Yugoslavia face similar challenges in integration with the European Union’s economic and financial system, because of the unique shared characteristics of the former Yugoslav system. In parallel with the economic transitional reforms undertaken within the region, the global financial reporting and auditing system has been changed, with a convergence to International financial reporting standards, international standards of auditing and a new emphasis on audit quality assurance and external oversight mechanisms to sustain it. Though Kosovo is not alone within the region in addressing the reforms required to integrate the economy fully into the EU system, the study reveals both opportunities and challenges unique to Kosovo and makes recommendations for reform.

40 CFR 1068.401 - What is a selective enforcement audit?

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false What is a selective enforcement audit? 1068.401 Section 1068.401 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS GENERAL COMPLIANCE PROVISIONS FOR ENGINE PROGRAMS Selective Enforcement Auditing § 1068.401 What is a selective enforcement audit...

Findings From a Nursing Care Audit Based on the Nursing Process: A Descriptive Study.

Science.gov (United States)

Poortaghi, Sarieh; Salsali, Mahvash; Ebadi, Abbas; Rahnavard, Zahra; Maleki, Farzaneh

2015-09-01

Although using the nursing process improves nursing care quality, few studies have evaluated nursing performance in accordance with nursing process steps either nationally or internationally. This study aimed to audit nursing care based on a nursing process model. This was a cross-sectional descriptive study in which a nursing audit checklist was designed and validated for assessing nurses' compliance with nursing process. A total of 300 nurses from various clinical settings of Tehran university of medical sciences were selected. Data were analyzed using descriptive and inferential statistics, including frequencies, Pearson correlation coefficient and independent samples t-tests. The compliance rate of nursing process indicators was 79.71 ± 0.87. Mean compliance scores did not significantly differ by education level and gender. However, overall compliance scores were correlated with nurses' age (r = 0.26, P = 0.001) and work experience (r = 0.273, P = 0.001). Nursing process indicators can be used to audit nursing care. Such audits can be used as quality assurance tools.

'Screening audit' as a quality assurance tool in good clinical practice compliant research environments.

Science.gov (United States)

Park, Sinyoung; Nam, Chung Mo; Park, Sejung; Noh, Yang Hee; Ahn, Cho Rong; Yu, Wan Sun; Kim, Bo Kyung; Kim, Seung Min; Kim, Jin Seok; Rha, Sun Young

2018-04-25

With the growing amount of clinical research, regulations and research ethics are becoming more stringent. This trend introduces a need for quality assurance measures for ensuring adherence to research ethics and human research protection beyond Institutional Review Board approval. Audits, one of the most effective tools for assessing quality assurance, are measures used to evaluate Good Clinical Practice (GCP) and protocol compliance in clinical research. However, they are laborious, time consuming, and require expertise. Therefore, we developed a simple auditing process (a screening audit) and evaluated its feasibility and effectiveness. The screening audit was developed using a routine audit checklist based on the Severance Hospital's Human Research Protection Program policies and procedures. The measure includes 20 questions, and results are summarized in five categories of audit findings. We analyzed 462 studies that were reviewed by the Severance Hospital Human Research Protection Center between 2013 and 2017. We retrospectively analyzed research characteristics, reply rate, audit findings, associated factors and post-screening audit compliance, etc. RESULTS: Investigator reply rates gradually increased, except for the first year (73% → 26% → 53% → 49% → 55%). The studies were graded as "critical," "major," "minor," and "not a finding" (11.9, 39.0, 42.9, and 6.3%, respectively), based on findings and number of deficiencies. The auditors' decisions showed fair agreement with weighted kappa values of 0.316, 0.339, and 0.373. Low-risk level studies, single center studies, and non-phase clinical research showed more prevalent frequencies of being "major" or "critical" (p = 0.002, audit grade (p audit results of post-screening audit compliance checks in "non-responding" and "critical" studies upon applying the screening audit. Our screening audit is a simple and effective way to assess overall GCP compliance by institutions and to

Audit of psychosocial risk management systems

DEFF Research Database (Denmark)

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

2014-01-01

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

the imperatives of internal audit in nigerian banks: issues and ...

African Journals Online (AJOL)

Admin

consequently, cases of errors and intent to defraud and other fraud cases ... P. O. Ibadin, Department of Accounting, Faculty of Management Sciences, University of Benin, Benin. City ... bank-related audits, including financial audit, compliance ...

Status of effectiveness in internal audit in Nuclear Malaysia

International Nuclear Information System (INIS)

Nik Arlina Nik Ali; Noriah Mod Ali

2010-01-01

Full text: Internal Audit (IA) is a necessity process to obtain the certification of ISO 9001 and ISO/IEC 17025.Basically the content of this paperwork is to discuss on the effectiveness of Internal Audit conducted base on the audit report result which containing the information that have been recorded regarding the non-compliance's towards the certification standard and opportunity of improvements. (author)

Extrinsic incentives and tax compliance

OpenAIRE

Sour, Laura; Gutiérrez Andrade, Miguel Ángel

2011-01-01

This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

Comparison Between Manual Auditing and a Natural Language Process With Machine Learning Algorithm to Evaluate Faculty Use of Standardized Reports in Radiology.

Science.gov (United States)

Guimaraes, Carolina V; Grzeszczuk, Robert; Bisset, George S; Donnelly, Lane F

2018-03-01

When implementing or monitoring department-sanctioned standardized radiology reports, feedback about individual faculty performance has been shown to be a useful driver of faculty compliance. Most commonly, these data are derived from manual audit, which can be both time-consuming and subject to sampling error. The purpose of this study was to evaluate whether a software program using natural language processing and machine learning could accurately audit radiologist compliance with the use of standardized reports compared with performed manual audits. Radiology reports from a 1-month period were loaded into such a software program, and faculty compliance with use of standardized reports was calculated. For that same period, manual audits were performed (25 reports audited for each of 42 faculty members). The mean compliance rates calculated by automated auditing were then compared with the confidence interval of the mean rate by manual audit. The mean compliance rate for use of standardized reports as determined by manual audit was 91.2% with a confidence interval between 89.3% and 92.8%. The mean compliance rate calculated by automated auditing was 92.0%, within that confidence interval. This study shows that by use of natural language processing and machine learning algorithms, an automated analysis can accurately define whether reports are compliant with use of standardized report templates and language, compared with manual audits. This may avoid significant labor costs related to conducting the manual auditing process. Copyright © 2017 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Environmental Audit, Weldon Spring Site Remedial Action Project

International Nuclear Information System (INIS)

1991-06-01

This report documents the results of the Environmental Baseline Audit of DOE's Weldon Spring Site Remedial Action Project (WSSRAP), located in St. Charles, Missouri. The purpose of the Environmental Baseline Audit is to provide the Secretary of Energy with concise information pertaining to the following issues: (1) compliance status with applicable environmental regulations (with the exception of National Environmental Policy Act [NEPA] requirements); (2) adherence to best management and accepted industry practices; (3) DOE vulnerabilities and liabilities associated with compliance status, environmental conditions, and management practices; (4) root causes of compliance findings (CF) and best management practice (BMP) findings; (5) adequacy of environmental management programs and organizations; and (6) noteworthy practices. This information will assist DOE in determining patterns and trends in environmental compliance, BMPs, and root causes, and will provide the information necessary for line management to take appropriate corrective actions. 6 figs., 11 tabs

A Logic for Auditing Accountability in Decentralized Systems

NARCIS (Netherlands)

Corin, R.J.; Etalle, Sandro; den Hartog, Jeremy; Lenzini, Gabriele; Staicu, I.

We propose a language that allows agents to distribute data with usage policies in a decentralized architecture. In our framework, the compliance with usage policies is not enforced. However, agents may be audited by an authority at an arbitrary moment in time. We design a logic that allows audited

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

Technology safeguards needed as security rule audits loom.

Science.gov (United States)

Gersh, Deborah; Hoey, Laura G; McCrystal, Timothy M; Tolley, David C

2012-05-01

The Department of Health and Human Services will conduct security rule audits that will involve on-site visits and include: Compliance-focused interviews with key organizational leaders. Scrutiny of physical operations controls, especially regarding storage, maintenance, and use of protected health information. Assessment of organizational policies and procedures to ensure compliance with privacy and security rules. Identification of regulatory compliance areas of concern.

AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

OpenAIRE

George Silviu CORDOȘ; Melinda Times FÜLÖP

2014-01-01

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

Findings From a Nursing Care Audit Based on the Nursing Process: A Descriptive Study

Science.gov (United States)

Poortaghi, Sarieh; Salsali, Mahvash; Ebadi, Abbas; Rahnavard, Zahra; Maleki, Farzaneh

2015-01-01

Background: Although using the nursing process improves nursing care quality, few studies have evaluated nursing performance in accordance with nursing process steps either nationally or internationally. Objectives: This study aimed to audit nursing care based on a nursing process model. Patients and Methods: This was a cross-sectional descriptive study in which a nursing audit checklist was designed and validated for assessing nurses’ compliance with nursing process. A total of 300 nurses from various clinical settings of Tehran university of medical sciences were selected. Data were analyzed using descriptive and inferential statistics, including frequencies, Pearson correlation coefficient and independent samples t-tests. Results: The compliance rate of nursing process indicators was 79.71 ± 0.87. Mean compliance scores did not significantly differ by education level and gender. However, overall compliance scores were correlated with nurses’ age (r = 0.26, P = 0.001) and work experience (r = 0.273, P = 0.001). Conclusions: Nursing process indicators can be used to audit nursing care. Such audits can be used as quality assurance tools. PMID:26576448

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.

An Audit of Surgical Antibiotic Prophylaxis at the Veterinary ...

African Journals Online (AJOL)

An audit of surgical antibiotic prophylaxis at the Veterinary Teaching Hospital, Ibadan between 2008 and 2011 was conducted to evaluate the level of compliance with standard practices. The study involved retrospective case note audit of surgical procedures performed during the period. A total number of 108 operations ...

Environmental program audit: Portsmouth Uranium Enrichment Complex, Piketon, Ohio. Final report

International Nuclear Information System (INIS)

Smith, W.M.

1985-01-01

The audit was performed by observing operations, inspecting facilities and equipment, examining monitoring procedures and data, and evaluating compliance with applicable DOE Orders and federal and state regulations. On the basis of available information, no imminent danger to public health or safety was disclosed by the audit. Wastewater treatment facilities are well operated, and there appears to be adequate characterization of current hazardous waste. Similarly, regulatory compliance with NPDES surface water monitoring and discharge requirements is satisfactory. Specific deficiencies in the environmental management program are defined for improvement. These areas include the monitoring network and compliance with air quality standards, water quality standards, waste disposal, and record keeping

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.

AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

Directory of Open Access Journals (Sweden)

George Silviu CORDOȘ

2014-04-01

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

Environmental Audit of the Coal-Fired Flow Facility (CFFF)

International Nuclear Information System (INIS)

1992-12-01

The scope of the audit at the CFFF was comprehensive, addressing environmental activities in the technical areas of air; soils, sediments, and biota; surface water/drinking water; groundwater; waste management; toxic and chemical materials; quality assurance; radiation; inactive waste sites; environmental management; and environmental monitoring programs. Specifically assessed was the compliance of CFFF operations and activities with Federal, state, and local regulations; DOE Orders; internal operating standards; and best management practices. Onsite activities included inspection of CFFF facilities and operations; review of site documents; interviews with DOE and contractor personnel, as well as representatives from state regulatory agencies; and reviews of previous appraisals. Using these sources of information, the environmental audit team developed findings, which fell into two general categories: compliance findings and best management practice findings. Each finding also identifies apparent causal factor(s) that contributedto the finding and will assist line management in developing ''root causes'' for implementing corrective actions. The overall conclusion of the audit is that The University of Space Institute's Energy Conversion Research and Development Programs (ECP) management of the CFFF has not kept pace with DOE's increasing expectation for environmental performance. ECP has not applied the same door and formality to environmental compliance and protection activities as they apply to their research and development activities.A total of 31 findings were identified in this audit

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

Environmental Audit of the Alaska Power Administration

International Nuclear Information System (INIS)

1992-10-01

This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

On the Risk Management and Auditing of SOA Based Business Processes

Science.gov (United States)

Orriens, Bart; Heuvel, Willem-Jan V./D.; Papazoglou, Mike

SOA-enabled business processes stretch across many cooperating and coordinated systems, possibly crossing organizational boundaries, and technologies like XML and Web services are used for making system-to-system interactions commonplace. Business processes form the foundation for all organizations, and as such, are impacted by industry regulations. This requires organizations to review their business processes and ensure that they meet the compliance standards set forth in legislation. In this paper we sketch a SOA-based service risk management and auditing methodology including a compliance enforcement and verification system that assures verifiable business process compliance. This is done on the basis of a knowledge-based system that allows integration of internal control systems into business processes conform pre-defined compliance rules, monitor both the normal process behavior and those of the control systems during process execution, and log these behaviors to facilitate retrospective auditing.

Methodology of the Auditing Measures to Civil Airport Security and Protection

Directory of Open Access Journals (Sweden)

Ján Kolesár

2016-10-01

Full Text Available Airports similarly to other companies are certified in compliance with the International Standardization Organization (ISO standards of products and services (series of ISO 9000 Standards regarding quality management, to coordinate the technical side of standardizatioon and normalization at an international scale. In order for the airports to meet the norms and the certification requirements as by the ISO they are liable to undergo strict audits of quality, as a rule, conducted by an independent auditing organization. Focus of the audits is primarily on airport operation economics and security. The article is an analysis into the methodology of the airport security audit processes and activities. Within the framework of planning, the sequence of steps is described in line with the principles and procedures of the Security Management System (SMS and starndards established by the International Standardization Organization (ISO. The methodology of conducting airport security audit is developed in compliance with the national programme and international legislation standards (Annex 17 applicable to protection of civil aviation against acts of unlawful interference.

Auditing and GRC automation in SAP

CERN Document Server

Chuprunov, Maxim

2013-01-01

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

Remote Video Auditing in the Surgical Setting.

Science.gov (United States)

Pedersen, Anne; Getty Ritter, Elizabeth; Beaton, Megan; Gibbons, David

2017-02-01

Remote video auditing, a method first adopted by the food preparation industry, was later introduced to the health care industry as a novel approach to improving hand hygiene practices. This strategy yielded tremendous and sustained improvement, causing leaders to consider the potential effects of such technology on the complex surgical environment. This article outlines the implementation of remote video auditing and the first year of activity, outcomes, and measurable successes in a busy surgery department in the eastern United States. A team of anesthesia care providers, surgeons, and OR personnel used low-resolution cameras, large-screen displays, and cell phone alerts to make significant progress in three domains: application of the Universal Protocol for preventing wrong site, wrong procedure, wrong person surgery; efficiency metrics; and cleaning compliance. The use of cameras with real-time auditing and results-sharing created an environment of continuous learning, compliance, and synergy, which has resulted in a safer, cleaner, and more efficient OR. Copyright © 2017 AORN, Inc. Published by Elsevier Inc. All rights reserved.

Compliance or good control and accountability

International Nuclear Information System (INIS)

Erkkila, B.H.

1993-01-01

DOE Orders and draft orders for nuclear material control and accountability address the need for a complete material control and accountability (MC ampersand A) program for all DOE contractors processing, using, and/or storing nuclear materials. These orders also address performance as well as compliance issues. Very often the existence of a program or an element of a program satisfies the compliance aspect of DOE requirements. The concept of performance requirements is new and requires new thinking with all of the elements of the MC ampersand A program. The contractor is so accustomed to compliance with DOE requirements that dealing with performance is not well understood. In this paper I will address the receptiveness of performance requirements by the contractor. Auditing for performance is also a new concept and has not been implemented. The contractor will have to learn how to measure the performance of the MC ampersand A program and be able to demonstrate a certain level of performance to the oversight organization. This paper will contain a discussion of a well organized MC ampersand A program, the compliance issues associated with the program, the performance criteria associated with the program, and how to audit such a program

Context-aware compliance checking

NARCIS (Netherlands)

Werf, van der J.M.E.M.; Verbeek, H.M.W.; Aalst, van der W.M.P.; Barros, A.; Gal, A.; Kindler, E.

2012-01-01

Organizations face more and more the burden to show that their business is compliant with respect to many different boundaries. The activity of compliance checking is commonly referred to as auditing. As information systems supporting the organization’s business record their usage, process mining

Management of ADHD in children and adolescents: clinical audit in ...

African Journals Online (AJOL)

We undertook to measure compliance in a South African setting using the National Institute for Clinical Excellence (NICE) guidelines for ADHD as the gold standard to compare compliance and socio-demographic characteristics between two treatment locations in Cape Town and to generate an audit checklist for ...

75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

Science.gov (United States)

2010-10-05

...] Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation of... the public that the Animal and Plant Health Inspection Service has developed an audit standard for its biotechnology compliance assistance program. The audit standard, which was made available in draft form for...

An audit of first afebrile seizure management in an Irish tertiary pediatric setting.

LENUS (Irish Health Repository)

Boyle, Michael

2013-11-01

The objective of this study was to compare the first afebrile seizure management with internationally recognized standards in an Irish tertiary pediatric setting. Twenty-one management standards were derived from a combination of British (NICE 2004) and North American (AAN 2003) guidelines. Cases of first afebrile seizure presenting to a pediatric emergency department between July 2007 and June 2010 were assessed against the standards. On completion, the standards developed were presented to the relevant stakeholders, a nurse-developed parental advice sheet was introduced, and a re-audit was performed from July 2010 to June 2011. Forty children were identified in the initial audit period (A1) and 41 over the re-audit (A2). No case achieved full compliance with the devised standards in the audit period. A median compliance score of 15 (range 5-20) was achieved in A1 and 17 (range 11-21) in A2 [mean rank 31.93 versus 49.85; p(1,1) < 0.0001]. Optimal compliance (total score of ≥17) with devised standards was achieved in 6\\/40 patients in A1 and in 21\\/41 patients in A2 [χ (2) = 11.95; p(1,1) = 0.001]. Conclusion: We demonstrated an initial lack of compliance with international guidelines on management of a common medical presentation, first afebrile seizure, and demonstrated that improvements can be achieved by identification of appropriate standards and critical appraisal of the compliance with these standards through both formal and informal education.

Routine environment audit of the Kansas City Plant, Kansas City, Missouri

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-11-01

This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

International Nuclear Information System (INIS)

1994-09-01

This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, open-quotes Environment, Safety, and Health Appraisal Program,close quotes establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE's environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

Improving patient safety through a clinical audit spiral: prevention of wrong tooth extraction in orthodontics.

Science.gov (United States)

Anwar, H; Waring, D

2017-07-07

Introduction With an increasing demand to improve patient safety within the NHS, it is important to ensure that measures are undertaken to continually improve patient care. Wrong site surgery has been defined as a 'never event'. This article highlights the importance of preventing wrong tooth extraction within orthodontics through an audit spiral over five years investigating the accuracy and clarity of orthodontic extraction letters at the University Dental Hospital of Manchester.Aims To examine compliance with the standards for accuracy and clarity of extraction letters and the incidence of wrong tooth extractions, and to increase awareness of the errors that can occur with extraction letters and of the current guidelines.Method A retrospective audit was conducted examining extraction letters sent to clinicians outside the department.Results It can be seen there has been no occurrence of a wrong site tooth extraction. The initial audit highlighted issues in conformity, with it falling below expected standards. Cycle two generally demonstrated a further reduction in compliance. Cycle three appeared to result in an increase in levels of compliance. Cycles 4 and 5 have demonstrated gradual improvements. However, it is noteworthy that in all cycles the audit standards were still not achieved, with the exception of no incidences of the incorrect tooth being extracted.Conclusion This audit spiral demonstrates the importance of long term re-audit to aim to achieve excellence in clinical care. There has been a gradual increase in standards through each audit.

Compliance with Environmental and Social Legislation in Certified Forestry Companies

Directory of Open Access Journals (Sweden)

Marcos Vinicius Santana Leite

2017-12-01

Full Text Available ABSTRACT The objective of this study was to evaluate the contribution of the FSC forestry certification system to improve the forestry sector, in terms of compliance to environmental and social laws and improvements in working conditions resulting from the certification process. Thirty-seven auditing reports from five Brazilian forestry companies were evaluated, throughout the 2006-2013 period. Non-compliance and observations were analyzed and organized into categories, which identified the main performance issues found in certified forestry organizations. 301 instances of non-compliance and 138 observations of audit reports were verified, where 48 and 57% respectively, were linked to the two principles studied. For obtaining and/or maintaining the certificate it is necessary for all violations to be resolved. Therefore, it was concluded that forest certification contributes to the advancement of the forestry sector in Brazil, in relation to compliance with legal, social and labor issues.

International standard on auditing 800 the auditor`s report on special purpose audit engagements

OpenAIRE

Jovanova, Blagica

2011-01-01

The purpose of this report is to show the main characteristics of the international standard on auditing 800. ISA 800 explains requirements by making a report on financial statements prepared in accordance with another comprehensive basis of accounting, on a component of financial statements, on compliance with contractual agreements or reports on summarized financial statements.

John F. Kennedy Space Center, Safety, Reliability, Maintainability and Quality Assurance, Survey and Audit Program

Science.gov (United States)

1994-01-01

This document is the product of the KSC Survey and Audit Working Group composed of civil service and contractor Safety, Reliability, and Quality Assurance (SR&QA) personnel. The program described herein provides standardized terminology, uniformity of survey and audit operations, and emphasizes process assessments rather than a program based solely on compliance. The program establishes minimum training requirements, adopts an auditor certification methodology, and includes survey and audit metrics for the audited organizations as well as the auditing organization.

Task force on compliance and enforcement. Final report. Volume 2

Energy Technology Data Exchange (ETDEWEB)

1978-03-01

Recommendations for measures to strengthen the FEA enforcement program in the area of petroleum price regulation are presented. Results of task force efforts are presented in report and recommendations sections concerned with pending cases, compliance program organization, enforcement powers, compliance strategy, and audit staffing and techniques. (JRD)

An Empirical Investigation of the Impact of the Anchor and Adjustment Heuristic on the Audit Judgment Process

Science.gov (United States)

1988-01-01

Pe ~ ** . . . ’ S .- ..% - - -- - - An Empirical Investigation of the Impact of the Anchor and Adjustment Heuristic on the Audit Judgment Process A...1 Introduction ....... ............... 1 Audit Opinion Process ... ............ 2 Professional Judgment ..... ........... 5 Heuristics in the Audit Process...to evaluating the results of analytic reviews and internal control compliance tests (Felix and Kinney 1982, also Libby 1981). Decomposing the audit opinion

Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-09-01

This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE`s environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Audit and trace log management consolidation and analysis

CERN Document Server

Maier, Phillip Q

2006-01-01

As regulation and legislation evolve, the critical need for cost-effective and efficient IT audit and monitoring solutions will continue to grow. Audit and Trace Log Management: Consolidation and Analysis offers a comprehensive introduction and explanation of requirements and problem definition, and also delivers a multidimensional solution set with broad applicability across a wide range of organizations. Itprovidesa wealth of information in the form of processwalkthroughs. These include problem determination, requirements gathering,scope definition, risk assessment, compliance objectives,

THE IMPACT OF SOCIAL AUDIT IN HUMAN RESOURCES MANAGEMENT

Directory of Open Access Journals (Sweden)

NĂSTASIE MIHAELA – ANDREEA

2015-03-01

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

THE FUTURE OF INTERNAL AUDIT

Directory of Open Access Journals (Sweden)

COSMIN DUMITRU MATIȘ

2015-03-01

Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.

Compliance audits in the federal funds programs of the municipalities of Puerto Rico

Directory of Open Access Journals (Sweden)

Dennis M. López

2011-10-01

Full Text Available The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The findings of the audits performed in connection with these funds are also discussed. The results indicate that the municipalities in the sample received an average of $8.2 million a year in federal funding. The municipality of San Juan, the capital city of Puerto Rico, received an average of $126.5 million a year and was largest recipient of federal funds during the sample period. The results also indicate that 72.99 percent of the audits disclosed reportable conditions and 31.02 percent disclosed material weaknesses. In addition,auditors issued a qualified opinion report on 33.69 percent of the conducted audits. Lastly, 53.15 percent of all audited funds are associated with programs that disclosed audit findings.

Inadequate programming, insufficient communication and non-compliance with the basic principles of maternal death audits in health districts in Burkina Faso: a qualitative study.

Science.gov (United States)

Congo, Boukaré; Sanon, Djénéba; Millogo, Tieba; Ouedraogo, Charlemagne Marie; Yaméogo, Wambi Maurice E; Meda, Ziemlé Clement; Kouanda, Seni

2017-09-29

Implementation of quality maternal death audits requires good programming, good communication and compliance with core principles. Studies on compliance with core principles in the conduct of maternal death audits (MDAs) exist but were conducted in urban areas, at the 2nd or 3rd level of the healthcare system, in experimental situations, or in a context of skills-building projects or technical platforms with an emphasis on the review of "near miss". This study aims to fill the gap of evidence on the implementation of MDAs in rural settings, at the first level of care and in the routine care situation in Burkina Faso. We conducted a multiple-case study, with seven cases (health districts) chosen by contrasted purposive sampling using four criteria: (i) the intra-hospital maternal mortality rates for 2013, (ii) rural versus urban location, (iii) proofs of regular conduct of maternal death audits (MDAs) as per routine health information system, and (iv) the use of district hospital versus regional hospital for reference when the first mentioned does not exist. A review of audit records and structured and semi-structured interviews with staff involved in MDAs were conducted. The survey was conducted from 27 April to 30 May of 2015. The results showed that maternal death audits (MDAs) were irregularly scheduled, mostly driven by critical events. Overall, preparing sessions, communication and the conduct of MDAs were most of the time inadequate. Confidentiality was globally respected during the clinical audit sessions. The principle of "no name, no shame, and no blame" was differently applied and anonymity was rarely preserved. Programming, communication, and compliance with the basic principles in the conduct of maternal death audits were inadequate as compared to the national standards. Identifying determinants of such shortcomings may help guide interventions to improve the quality of clinical audits. La mise en œuvre d'audits de décès maternels de qualité n

Environmental audit of the Savannah River Ecology Laboratory (SREL)

Energy Technology Data Exchange (ETDEWEB)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy`s (DOE`s), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices.

Environmental audit of the Savannah River Ecology Laboratory (SREL)

International Nuclear Information System (INIS)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy's (DOE's), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices

Audit of antenatal care at a community health centre in Tshwane ...

African Journals Online (AJOL)

Objective: Few studies document the level of compliance with antenatal care protocols in primary health care in South Africa. The aim of this study was to conduct an audit of antenatal care at a community health centre in Tshwane North subdistrict in order to measure the level of compliance of maternity staff with antenatal ...

Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

International Nuclear Information System (INIS)

1993-01-01

The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

Control area readiness audit report of the Independent Electricity Market Operator (IMO)

International Nuclear Information System (INIS)

Gladish, L.A.; Campoli, G.; Le, Q.; Farrokhpay, S.; Kirby, B.; Penwell, C.; Weaver, S.; Vicini, D.; Wells, M.

2004-01-01

The Independent Electricity Market Operator (IMO) is a control area authority that is responsible for the safe and reliable operation of its portion of the bulk electric system in cooperation with neighbouring control areas. This audit by the North American Electric Reliability Council (NERC) reviewed the readiness of Ontario's IMO to meets its responsibilities as a control area operator. NERC recommended specific actions to correct the deficiencies that resulted in the blackout in southeastern Ontario and northeastern United States on August 14, 2003. Initiatives to strengthen compliance with existing standards were also suggested along with longer-term technical initiatives to prevent or mitigate the impacts of cascading blackouts in the future. The audit process included: a self-assessment questionnaire to the control area being audited; a questionnaire to neighbouring control areas; a questionnaire to the reliability coordinator and an on-site audit by a selected audit team. The following issues were reviewed: criteria and compliance, authority, responsibilities in the planning time frame, real time monitoring, system restoration, delegation of reliability coordinator functions, outage coordination, transmission and generation relaying, energy emergency plan, operating policy, line clearances, and nuclear power plant requirements. It was concluded that the IMO has the necessary plans, procedures, processes, tools and trained personnel to respond to emergency events. The audit did not find any major operational problems, but offered a few recommendations for improvement. tabs

Environmental Audit of the Environmental Measurements Laboratory (EML)

International Nuclear Information System (INIS)

1992-02-01

This document contains the findings identified during the Environmental Audit of the Environmental Measurements Laboratory (EML), conducted from December 2 to 13, 1991. The Audit included the EML facility located in a fifth-floor General Services Administration (GSA) office building located in New York City, and a remote environmental monitoring station located in Chester, New Jersey. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations, with the exception of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight. Compliance with applicable Federal, state, and local requirements; applicable DOE Orders; and internal facility requirements was addressed

Place of Risk Analysis in Tax Audit: Some Country Practices and an Evaluation for Turkey

Directory of Open Access Journals (Sweden)

Feride BAKAR

2016-12-01

Full Text Available The use of information technologies and risk analysis have become an important position in tax audit, as in all fields. Systems used in this area, are different in many ways and for this reason, making comparative study, evaluating best practices and its effects to results should be examined. In this study, development of risk analysis systems in Australia, United Kingdom, Austria, the USA and their place ensuring effectiveness of tax audit was investigated. Thus, some findings were made for Turkey with help of examining the current status of tax audits based on risk analysis. In the past, risk analysis was used for providing effectiveness of tax audit, but today the purpose has evolved to focus increasing tax compliance. For realization of this purpose in Turkey, disclosure of risk areas in general, informing taxpayers and establishment of cooperative compliance model with large business is needed.

THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

Directory of Open Access Journals (Sweden)

Nichita Ramona-Anca

2012-07-01

Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

Science.gov (United States)

2001-02-28

statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

Meta-audit of laboratory ISO accreditation inspections: measuring the old emperor's clothes.

Science.gov (United States)

Wilson, Ian G; Smye, Michael; Wallace, Ian J C

2016-02-01

Accreditation to ISO/IEC 17025 is required for EC official food control and veterinary laboratories by Regulation (EC) No. 882/2004. Measurements in hospital laboratories and clinics are increasingly accredited to ISO/IEC 15189. Both of these management standards arose from command and control military standards for factory inspection during World War II. They rely on auditing of compliance and have not been validated internally as assessment bodies require of those they accredit. Neither have they been validated to criteria outside their own ideology such as the Cochrane principles of evidence-based medicine which might establish whether any benefit exceeds their cost. We undertook a retrospective meta-audit over 14 years of internal and external laboratory audits that checked compliance with ISO 17025 in a public health laboratory. Most noncompliances arose solely from clauses in the standard and would not affect users. No effect was likely from 91% of these. Fewer than 1% of noncompliances were likely to have consequences for the validity of results or quality of service. The ISO system of compliance auditing has the performance characteristics of a poor screening test. It adds substantially to costs and generates more noise (false positives) than informative signal. Ethical use of resources indicates that management standards should not be used unless proven to deliver the efficacy, effectiveness, and value required of modern healthcare interventions. © 2015 The Authors. MicrobiologyOpen published by John Wiley & Sons Ltd.

Eligibility audits for the randomized neuropathic bone pain trial (TROG 96.05)

International Nuclear Information System (INIS)

Roos, D.E.; Turner, S.L.

2000-01-01

In February 1996 the Trans-Tasman Radiation Oncology Group (TROG) initiated a two-arm, multicentre, prospective randomized trial on radiotherapy for neuropathic pain due to bone metastases (TROG 96.05). This trial compares the response to a single 8-Gy fraction with 20 Gy in five fractions. The accrual target is 270 patients. In order to evaluate compliance with eligibility criteria after approximately 1 year of accrual, an independent audit of the first 42 randomized patients was commissioned. This found that only one of these patients did not have genuine neuropathic pain, but that this patient and seven others (19%) had infringements of other eligibility/exclusion criteria for the trial. Accordingly it was decided to continue the full audit up to 90 patients. This detected no further patients without genuine neuropathic pain, and found only one other eligibility infringement (1/48; 2%). It is concluded that this quality assurance (QA) measure undertaken early in the trial led to significantly improved clinician awareness of, and compliance with, eligibility/exclusion criteria. It also enabled an accurate comparison of outcome data for all randomized versus all eligible patients at the time of the preplanned first interim analysis at 90 patients. In view of the excellent compliance demonstrated in the second audit, a one-in-five sampling is proposed for future audits from centres that have already accrued at least five consecutive eligible patients. This is consistent with TROG QA guidelines now operational. Copyright (2000) Blackwell Science Pty Ltd

Environmental auditing and the role of the accountancy profession: a literature review.

Science.gov (United States)

de Moor, Philippe; de Beelde, Ignace

2005-08-01

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

THE IMPLEMENTATION OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR FROM ROMANIA

Directory of Open Access Journals (Sweden)

George CALOTĂ

2009-12-01

Full Text Available In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System. To set the startegic directions on a short and medium term for public internal financial control in Romania, the Strategy for Developing the Public Internal Financial Control in Romania has been developed and it was finalised in October 2001. This document set up the architecture for the new internal audit system in the public sector. Negociations for Chapter 28 – Financial Control started during the Intergovernmental Conference Romania – EU from June 28th 2002, in compliance with the Common Position of the European Union, and the implementation of the Action Plan for the new system was done in several stages: a Setting up the legal framework for internal audit, including norms and procedures; b Institution building, namely reengineering the old internal control structures; c Professional training; d Strengthening the internal audit activity by raising the awareness of the management on the internal audit role; After analising the current stage of implementation for internal audit in the public sector, we may conclude that Romania is on the right track, supporting the set-up and strengthening of the internal audit function at the level of the entities, in accordance with the good practice in the field. To conclude, the efforts made to harmonise the national legislation in this field with the acquis communautaire should proceed, focusing on even stricter requirements, so that an harmonisation between the Romanian legislative framework, the European Union directives and the International Audit Standards may be achieved

Uranium Mill Tailings Remedial Action Project Environmental Line Management Audit Action Plan. Final report. Audit, October 26, 1992--November 6, 1992

International Nuclear Information System (INIS)

1993-07-01

This Action Plan contains responses, planned actions, and estimated costs for addressing the findings discovered in the Environmental Management Audit conducted for the U.S. Department of Energy (DOE) Uranium Mill Tailings Remedial Action Project (UMTRA), October 26 through November 6, 1992. This document should be read in conjunction with the Audit Report to ensure the findings addressed in this document are fully understood. The scope of the UMTRA Environmental Management Audit was comprehensive and encompassed all areas of environmental management except environmental programs pertaining to the National Environmental Policy Act (NEPA) compliance. The Audit Report listed 18 findings: 11 were identified as compliance findings, and the remaining 7 were best management practice findings. Root cause analysis was performed on all the findings. The results of the analysis as well as planned corrective actions are summarized in Section 5.0. All planned actions were prioritized using the Tiger Team Assessment Corrective Action Plan system. Based on assigned priorities, all planned actions were costed by fiscal year. This Action Plan contains a description of the organizational and management structures to be used to implement the Action Plan, a brief discussion of root cause analysis and funding, followed by the responses and planned actions for each finding. A member of the UMTRA Project Office (PO) has been assigned responsibility for tracking the progress on each of the findings. The UMTRA PO staff wrote and/or approved all of the corrective actions recorded in this Action Plan

Sharing the results of a patient satisfaction audit.

Science.gov (United States)

Walker, Kim; Watkins, Rebecca; Newman, Sue; Pullen, Judy; Osborne, Debbie; Milton, Samantha; Davies, Tara

2018-03-08

Regular service audits since 2008 gave a stoma care department confidence in the service it provides. In 2016 the department undertook a new audit to benchmark its services, using the Association of Stoma Care Nurses (ASCN) UK Revised Stoma Care Nursing Standards and Audit Tool (2015) . Of the 60 questionnaires given out, 43 were returned (71%). The results highlighted areas of good practice with positive patient feedback. However, it also identified that the team needed to improve documentation when offering patients the opportunity to meet a former patient with a stoma preoperatively and when discussing lifestyle issues. The results demonstrated poor preoperative compliance; this was lower than expected and did not concur with department statistics. The audit highlights the importance of clarity when developing a questionnaire to ensure all respondents not only interpret its meaning in the same way, but also only answer the questions specific to them.

PELAKSANAAN SHARIA COMPLIANCE PADA BANK SYARIAH (STUDI KASUS PADA BANK SYARIAH MANDIRI, JAKARTA)

OpenAIRE

Ade Sofyan Mulazid

2016-01-01

The Implementation of Sharia Compliance at Islamic Bank (Case Study on Mandiri Syariah Bank, Jakarta). This study is aimed at finding out the controlling system and the implementation of supervision of compliance of Bank Indonesia (BI) and Sharia Supervisory Board toward the Mandiri Syariah Bank; how is the implementation and its internal audit, what are the roles and responsibilities of the director of compliance for all stakeholders of compliance unit of Bank Syariah Mandiri. Th...

An investigation into the effectiveness of audit committees

Directory of Open Access Journals (Sweden)

Zandile Virtue Dlamini

2017-09-01

Full Text Available The fundamental purpose of this study was to investigate the effectiveness of audit committees in the eThekwini municipality within the province of KwaZulu Natal. The target population for the study was all the standing and audit committee members totalling 20, thus taking a census-based approach. The descriptive sections adopted a positivist paradigm employing quantitative methodology was used to examine information through techniques that revealed patterns, trends and relationships. Hence, a mixed methodology was the case in this study. The study revealed that the eThekwini audit committee was generally effective in discharging its oversight role in the council, though there were areas of concern, which include control frameworks and financial management to improve corporate governance. The study revealed that there was, to a large extent compliance with legal requirements regarding audit committees, as well as best practice processes. It is therefore important to point out that, this study outlines good practices of audit committees that are worthy of emulation and further improvement by the research community as a framework for good governance in local governments.

Environmental compliance assessment review

International Nuclear Information System (INIS)

Hilliday, G.H.

1991-01-01

During the period 1972-1991, The United States Congress passed stringent environmental statues which the Environment Protection Agency implemented via regulations. The statues and regulations contain severe civil and criminal penalties. Civil violations resulted in fines, typically payable by the company. The act of willfully and knowingly violating the permit conditions or regulations can result in criminal charges being imposed upon the responsible part, i.e., either the company or individual. Criminal charges can include fines, lawyer fees, court costs and incarceration. This paper describes steps necessary to form an effective Environmental Compliance Assessment Review [CAR] program, train field and engineering personnel and perform a CAR audit. Additionally, the paper discusses the findings of a number of Exploration and Production [E and P] field audits

49 CFR 385.335 - If the FMCSA conducts a compliance review on a new entrant, will the new entrant also be subject...

Science.gov (United States)

2010-10-01

... entrant, will the new entrant also be subject to a safety audit? 385.335 Section 385.335 Transportation... Safety Assurance Program § 385.335 If the FMCSA conducts a compliance review on a new entrant, will the new entrant also be subject to a safety audit? If the FMCSA conducts a compliance review on a new...

Agent Architectures for Compliance

Science.gov (United States)

Burgemeestre, Brigitte; Hulstijn, Joris; Tan, Yao-Hua

A Normative Multi-Agent System consists of autonomous agents who must comply with social norms. Different kinds of norms make different assumptions about the cognitive architecture of the agents. For example, a principle-based norm assumes that agents can reflect upon the consequences of their actions; a rule-based formulation only assumes that agents can avoid violations. In this paper we present several cognitive agent architectures for self-monitoring and compliance. We show how different assumptions about the cognitive architecture lead to different information needs when assessing compliance. The approach is validated with a case study of horizontal monitoring, an approach to corporate tax auditing recently introduced by the Dutch Customs and Tax Authority.

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). 

Recovery Audit Contractor medical necessity readiness: one health system's journey.

Science.gov (United States)

Scott, Judith A; Camden, Mindy

2011-01-01

To develop a sustainable approach to Recovery Audit Contractor medical necessity readiness that mitigates the regulatory and financial risks of the organization. Acute care hospitals. Utilizing the model for improvement and plan-do-study-act methodology, this health system designed and implemented a medical necessity case management program. We focused on 3 areas for improvement: medical necessity review accuracy, review timeliness, and physician adviser participation for secondary reviews. Over several months, we improved accuracy and timeliness of our medical necessity reviews while also generating additional inpatient revenue for the health system. We successfully enhanced regulatory compliance and reduced our financial risks associated with Recovery Audit Contractor medical necessity audits. A successful medical necessity case management program can not only enhance regulatory compliance and reduce the amount of payments recouped by Medicare, but also generate additional inpatient revenue for your organization. With health care reform and accountable care organizations on the horizon, hospitals must find ways to protect and enhance revenue in order to carry out their missions. This is one way for case managers to help in that cause, to advocate for the care of their patients, and to bring value to the organization.

Implementation of surgical quality improvement: auditing tool for surgical site infection prevention practices.

Science.gov (United States)

Hechenbleikner, Elizabeth M; Hobson, Deborah B; Bennett, Jennifer L; Wick, Elizabeth C

2015-01-01

Surgical site infections are a potentially preventable patient harm. Emerging evidence suggests that the implementation of evidence-based process measures for infection reduction is highly variable. The purpose of this work was to develop an auditing tool to assess compliance with infection-related process measures and establish a system for identifying and addressing defects in measure implementation. This was a retrospective cohort study using electronic medical records. We used the auditing tool to assess compliance with 10 process measures in a sample of colorectal surgery patients with and without postoperative infections at an academic medical center (January 2012 to March 2013). We investigated 59 patients with surgical site infections and 49 patients without surgical site infections. First, overall compliance rates for the 10 process measures were compared between patients with infection vs patients without infection to assess if compliance was lower among patients with surgical site infections. Then, because of the burden of data collection, the tool was used exclusively to evaluate quarterly compliance rates among patients with infection. The results were reviewed, and the key factors contributing to noncompliance were identified and addressed. Ninety percent of process measures had lower compliance rates among patients with infection. Detailed review of infection cases identified many defects that improved following the implementation of system-level changes: correct cefotetan redosing (education of anesthesia personnel), temperature at surgical incision >36.0°C (flags used to identify patients for preoperative warming), and the use of preoperative mechanical bowel preparation with oral antibiotics (laxative solutions and antibiotics distributed in clinic before surgery). Quarterly compliance improved for 80% of process measures by the end of the study period. This study was conducted on a small surgical cohort within a select subspecialty. The

Development of the Australasian vascular surgical audit.

Science.gov (United States)

Bourke, Bernie M; Beiles, Charles Barry; Thomson, Ian A; Grigg, Michael J; Fitridge, Rob

2012-01-01

The purpose of this study was to describe the development of the Australasian Vascular Audit that was created to unify audit activities under the umbrella of the Australian and New Zealand Society for Vascular Surgery as a Web-based application. Constitutional change in late 2008 deemed participation in this audit compulsory for Society members. The Web-based application was developed and tested during 2009. Data for all open vascular surgery and for all endovascular procedures are collected at two points in the admission episode: at the time of operation and at discharge, and entered into the application. Data are analyzed to produce risk-adjusted outcomes. An algorithm has been developed to deal with outliers according to natural justice and to comply with the requirements of regulatory bodies. The Audit is protected by legislated privilege and is officially endorsed and indemnified by the Royal Australasian College of Surgeons. Confidentiality of surgeons and patients alike is ensured by a legally protected coding system and computer encryption system. Validation is by a verification process of 5% of members per year who are randomly selected. The application is completely funded by the Society. Data entry commenced on January 1, 2010. Over 40,000 vascular procedures were entered in the first year. The Audit application allows instantaneous on-line access to individual data and to deidentified group data and specific reports. It also allows real-time instantaneous production of log books for vascular trainees. The Audit has already gained recognition in the Australasian public arena during its first year of operation as an important benchmark of correct professional surgical behavior. Compliance has been extremely high in public hospitals but less so in private hospitals such that only 60% of members received a certificate of complete participation at the end of its first year of operation. An Internet-based compulsory audit of complete surgical practice is

Audit materiality and risk : benchmarks and the impact on the audit process / J.J. Swart

OpenAIRE

Swart, Jacobus Johannes

2013-01-01

The objective of this study is to address the gap that exists in the literature regarding quantifiable guidelines, benchmarks and consistency of applications. During the research acceptable benchmarks for the calculation or quantification of the elements linked to materiality and audit risk were found. The benchmarks are in compliance with the practices and the requirements of the ISAs and regulations. Models and benchmarks based on literature were used as a basis and modified for application...

Smart auditing - Innovating compliance checking in customs control

NARCIS (Netherlands)

Bukhsh, F.A.; Weigand, H.; Hofreiter, B.

2013-01-01

While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then.

Do code of conduct audits improve chemical safety in garment factories? Lessons on corporate social responsibility in the supply chain from Fair Wear Foundation.

Science.gov (United States)

Lindholm, Henrik; Egels-Zandén, Niklas; Rudén, Christina

2016-10-01

In managing chemical risks to the environment and human health in supply chains, voluntary corporate social responsibility (CSR) measures, such as auditing code of conduct compliance, play an important role. To examine how well suppliers' chemical health and safety performance complies with buyers' CSR policies and whether audited factories improve their performance. CSR audits (n = 288) of garment factories conducted by Fair Wear Foundation (FWF), an independent non-profit organization, were analyzed using descriptive statistics and statistical modeling. Forty-three per cent of factories did not comply with the FWF code of conduct, i.e. received remarks on chemical safety. Only among factories audited 10 or more times was there a significant increase in the number of factories receiving no remarks. Compliance with chemical safety requirements in garment supply chains is low and auditing is statistically correlated with improvements only at factories that have undergone numerous audits.

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

Concepts and techniques for conducting performance-based audits

International Nuclear Information System (INIS)

Espy, I.J.

1990-01-01

Quality assurance (QA) audits have historically varied in purpose and approach and have earned labels that attempt to name each type of audit. Some more common labels for QA audits include compliance, program, product, and performance-based. While documentation and methodologies are important and hence controlled, an organizations product has ultimate impact on the user. Product quality then must be of more concern to the user than documentation and methodologies of the provider. Performance-based auditing (PBA) provides for assessing product quality by evaluating the suppliers activities that produce and affect product quality. PBA is defined as auditing that evaluates the ability of an activity to regularly produce and release only acceptable product, where product refers to the output of the activity. The output may be hardware, software, or a service, and acceptability includes suitability to the users needs. To satisfy this definition, PBA should focus on the activities that produce and affect product and should evaluate the systematics of each activity in terms of its ability to produce acceptable product. The activity evaluation model provides a framework for evaluating the systematicness of any activity. Elements of the activity evaluation model are described

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

Science.gov (United States)

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

2018-01-01

A patient-driven hand hygiene compliance audit strategy was piloted in a Canadian provincial cancer agency during routine provision of cancer outpatient care by health care providers (physicians, nurses, and health care aides) under conditions where the deployment of an independent external auditor was not feasible. The results of the audit suggest the feasibility of this approach as a routine institutional performance metric. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

Line Program Environmental Management Audit: Formerly Utilized Sites Remedial Action Program

International Nuclear Information System (INIS)

1992-05-01

This report documents the results of the Line Program Environmental Management Audit completed for the Formerly Utilized Sites Remedial Action Program (FUSRAP). During this Audit, activities and records were reviewed and personnel interviewed at Oak Ridge, Tennessee. Additionally, since FUSRAP falls under the responsibility of the Office of the Assistant Secretary for Environmental Restoration and Waste Management, selected individuals from this office were interviewed in Washington, DC and Germantown, Maryland. The onsite portion of the FUSRAP Audit was conducted from March 16 through 27, 1992, by the US Department of Energy's Office of Environmental Audit (EH-24) located within the Office of the Assistant Secretary for Environment, Safety and Health (EH-1). The scope of the FUSRAP Line Program Environmental Management Audit was comprehensive and included all areas of environmental management with the exception of the National Environmental Policy Act (NEPA). Since the subject of compliance with and implementation of the requirements of NEPA is the responsibility of the DOE Headquarters Office of NEPA Oversight, management issues pertaining to NEPA were not investigated as part of this Audit

Review of WHC criticality safety audit findings for 1970-1981

International Nuclear Information System (INIS)

Rogers, C.A.; Paglieri, J.N.

1984-01-01

At Westinghouse Hanford Company (WHC) all fissionable material handling must meet DOE requirements for safety. This necessitates a program of regular audits by the Safety group to verify compliance with criticality safety limits and controls and to alert facility management to observed discrepancies and potential problems. Audits of fissionable material facilities by Safety are required at least once every 6 months, but in practice are conducted more frequently. This paper summarizes findings from over 400 criticality safety audits conducted by Safety between July 1970 and July 1981 in seven fissionable material facilities to show their types and frequencies of occurrence. All limit violations occurring during this period are summarized, including those found by the operating group. 1 ref., 1 tab

Do code of conduct audits improve chemical safety in garment factories? Lessons on corporate social responsibility in the supply chain from Fair Wear Foundation

Science.gov (United States)

2016-01-01

Background In managing chemical risks to the environment and human health in supply chains, voluntary corporate social responsibility (CSR) measures, such as auditing code of conduct compliance, play an important role. Objectives To examine how well suppliers’ chemical health and safety performance complies with buyers’ CSR policies and whether audited factories improve their performance. Methods CSR audits (n = 288) of garment factories conducted by Fair Wear Foundation (FWF), an independent non-profit organization, were analyzed using descriptive statistics and statistical modeling. Results Forty-three per cent of factories did not comply with the FWF code of conduct, i.e. received remarks on chemical safety. Only among factories audited 10 or more times was there a significant increase in the number of factories receiving no remarks. Conclusions Compliance with chemical safety requirements in garment supply chains is low and auditing is statistically correlated with improvements only at factories that have undergone numerous audits. PMID:27611103

TAX ADMINISTRATION: Impact of Compliance and Collection Program Declines on Taxpayers

National Research Council Canada - National Science Library

2002-01-01

...) compliance and collection programs. Many view these programs-such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not...

A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe.

Science.gov (United States)

Masanganise, Kaurai E; Matope, Gift; Pfukenyi, Davies M

2013-01-01

The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers' perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (> 50.0%) knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses' quality management systems) but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3%) and quality assurance (92.3%) shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8%) and regulations (69.8%) was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers.

A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe

Directory of Open Access Journals (Sweden)

Kaurai E. Masanganise

2013-06-01

Full Text Available The purpose of this study was to explore the audits, quality assurance (QA programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers’ perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (>50.0% knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses’ quality management systems but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3% and quality assurance (92.3% shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8% and regulations (69.8% was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers.

Comprehensive Baseline Environmental Audit of the Inhalation Toxicology Research Institute, Albuquerque, New Mexico

International Nuclear Information System (INIS)

1993-06-01

This report documents the results of the Comprehensive Baseline Environmental Audit conducted at the Inhalation Toxicology Research Institute (ITRI) in Albuquerque, New Mexico. The scope of the audit at the ITRI was comprehensive, addressing environmental activities in the technical areas of air; soils, sediments, and biota; surface water/drinking water; groundwater; waste management; toxic and chemical materials; quality assurance; radiation; inactive waste sites; environmental management; and environmental monitoring programs. Specifically assessed was the compliance of ITRI operations and activities with Federal, state, and local regulations; DOE Orders; internal operating standards; and best management practices. Onsite activities included inspection of ITRI facilities and operations; review of site documents; interviews with DOE and contractor personnel, as well as representatives from state regulatory agencies; and reviews of previous appraisals. Using these sources of information, the environmental audit team developed findings, which fell into two general categories: compliance findings and best management practice findings. Each finding also identifies apparent causal factor(s) that contributed to the finding and will assist line management in developing ''root causes'' for implementing corrective actions

Formerly Utilized Sites Remedial Action Program environmental compliance assessment checklists

Energy Technology Data Exchange (ETDEWEB)

Levine, M.B.; Sigmon, C.F.

1989-09-29

The purpose of the Environmental Compliance Assessment Program is to assess the compliance of Formerly Utilized Site Remedial Action Program (FUSRAP) sites with applicable environmental regulations and Department of Energy (DOE) Orders. The mission is to identify, assess, and decontaminate sites utilized during the 1940s, 1950s, and 1960s to process and store uranium and thorium ores in support of the Manhattan Engineer District and the Atomic Energy Commission. To conduct the FUSRAP environmental compliance assessment, checklists were developed that outline audit procedures to determine the compliance status of the site. The checklists are divided in four groups to correspond to these regulatory areas: Hazardous Waste Management, PCB Management, Air Emissions, and Water Discharges.

Formerly Utilized Sites Remedial Action Program environmental compliance assessment checklists

International Nuclear Information System (INIS)

Levine, M.B.; Sigmon, C.F.

1989-01-01

The purpose of the Environmental Compliance Assessment Program is to assess the compliance of Formerly Utilized Site Remedial Action Program (FUSRAP) sites with applicable environmental regulations and Department of Energy (DOE) Orders. The mission is to identify, assess, and decontaminate sites utilized during the 1940s, 1950s, and 1960s to process and store uranium and thorium ores in support of the Manhattan Engineer District and the Atomic Energy Commission. To conduct the FUSRAP environmental compliance assessment, checklists were developed that outline audit procedures to determine the compliance status of the site. The checklists are divided in four groups to correspond to these regulatory areas: Hazardous Waste Management, PCB Management, Air Emissions, and Water Discharges

Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

International Nuclear Information System (INIS)

1991-08-01

This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs

Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

Energy Technology Data Exchange (ETDEWEB)

None

1991-08-01

This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs.

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.

ISO 14000 - the International Environmental Management Standard: Potential impacts on environmental management and auditing in the electric power generation industry

International Nuclear Information System (INIS)

Gauntlett, S.B.; Pierce, J.L.; Pierce, J.L.

1995-01-01

In the framework of environmental management, the concept of voluntary environmental compliance auditing is not in itself a new development. Environmentally conscious firms have for more than a decade, undertaken voluntary audits to help achieve and maintain compliance with environmental regulations and to help identify and correct unregulated or poorly regulated environmental hazard. The firms undertaking the audits were motivated by a desire to mitigate legal and financial risks and/or the desire to be a highly responsible member of the corporate community. Much of the early attention to environmental auditing was in the chemical process industries. Today, there are four current trends affecting environmental auditing: (1) the practice is becoming widespread in all industry groups in both large and small firms; (2) environmental management and audit methodolgies and approaches are being codified in the form of written national and International standards; (3) environmental management programs and in-house audits are increasingly being certified by independent auditors (who are not associated with regulatory agencies); and (4) the certifications are being viewed as marketing and public relations tools. The adoption of ISO 14000 is destined to become the most significant development in international environmental management and auditing. International standards for the development of Environmental Management Systems and the execution of environmental audits do not currently exist. Individual countries, such as England and France, have national standards. One multi-national standard currently exists--the European Economic Community's Eco-Management and Audit Scheme (EMAS). The United States does not have a national environmental management and auditing standard

The Second Stroke Audit of Catalonia shows improvements in many, but not all quality indicators.

Science.gov (United States)

Abilleira, Sònia; Ribera, Aida; Sánchez, Emília; Tresserras, Ricard; Gallofré, Miquel

2012-01-01

Periodic audits allow monitoring of healthcare quality by comparing performances at different time points. Aims To assess quality of in-hospital stroke care in Catalonia in 2007 and compare it with 2005 (post-/preguidelines delivery, respectively). Data on 13 evidence-based performance measures were collected by a retrospective review of medical records of consecutive stroke admissions (January-December 2007) to 47 acute hospitals in Catalonia. Adherence was calculated according to the ratio (patients with documented performance measures' compliance) (valid cases for that measure). Sampling weights were applied to produce estimates of compliance. The proportions of compliance with performance measures in both audits were compared using random-effects logistic regressions, with each performance measure as the dependent variable and audit edition as the explanatory variable to determine whether changes in stroke care quality occurred along time. We analyzed 1767 events distributed among 47 hospitals. In 2007, there was an increase in tissue plasminogen activator administrations (2·8% vs. 5·9%) and stroke unit admissions (16·6% vs. 22·6%) and a reduction in seven-day mortality (9·5% vs. 6·8%). Logistic regression models provided evidence of improved adherences to seven performance measures (screening of dysphagia, management of hyperthermia, baseline computed tomography scan, baseline glycemia, rehabilitation needs, early mobilization, and anticoagulants for atrial fibrillation), but worsening of management of hypertension, dyslipidemia, and antithrombotics at discharge. The remaining three performance measures showed no changes. The Second Stroke Audit showed improvements in most dimensions of care, although unexpectedly a few but relevant performance measures became worse. Therefore, periodic stroke audits are needed to check changes in quality of care over time. © 2011 The Authors. International Journal of Stroke © 2011 World Stroke Organization.

Medical Audit as an Educational Tool to Improve Intravenous Nutritional Support.

Science.gov (United States)

Kudsk, Kenneth A.; And Others

1982-01-01

An audit of medical records at San Francisco General Hospital was undertaken to assess compliance with the procedural policies in the hyperalimentation (TPN) protocol of the Department of Surgery of the University of California, San Francisco, and to evaluate the appropriateness of TPN therapy. (MLW)

Protocol Adherence for Severe Sepsis and Septic Shock Management in the Emergency Department; a Clinical Audit

Directory of Open Access Journals (Sweden)

Mostafa Alavi-Moghaddam

2016-12-01

Full Text Available Introduction: Although significant development in the field of medicine is achieved, sepsis is still a major issue threatening humans’ lives. This study was aimed to audit the management of severe sepsis and septic shock patients in emergency department (ED according to the present standard guidelines.Method: This is a prospective audit on approaching adult septic patients who were admitted to ED. The audit checklist was created based on the protocols of Surviving Sepsis Campaign and British Royal College recommendations. The mean knowledge score and the compliance rate of studied measures regarding standard protocols were calculated using SPSS version 21.Results: 30 emergency medicine residents were audited (63.3% male. The mean knowledge score of studied residents regarding standard guidelines were 5.07 ± 1.78 (IQR = 2 in pre education and 8.17 ± 1.31 (IQR = 85 in post education phase (p < 0.001. There was excellent compliance with standard in 4 (22% studied measures, good in 2 (11%, fair in 1 (6%, weak in 2 (11%, and poor in 9 (50%. 64% of poor compliance measures correlated to therapeutic factors. After training, score of 5 measures including checking vital signs in < 20 minute, central vein pressure measurement in < 1 hour, blood culture request, administration of vasopressor agents, and high flow O2 therapy were improved clinically, but not statistically.Conclusion: The protocol adherence in management of severe sepsis and septic shock for urine output measurement, central venous pressure monitoring, administration of inotrope agents, blood transfusion, intravenous antibiotic and hydration therapy, and high flow O2 delivery were disappointingly low. It seems training workshops and implementation of Clinical audit can improve residents’ adherence to current standard guidelines regarding severe sepsis and septic shock.

Improving the quality of endodontic record keeping through clinical audit.

Science.gov (United States)

King, E; Shekaran, L; Muthukrishnan, A

2017-03-10

Introduction Record keeping is an essential part of day-to-day practice and plays an important role in treatment, audit and dento-legal procedures. Creating effective endodontic records is challenging due to the scope of information required for comprehensive notes. Two audits were performed to assess the standards of endodontic record keeping by dentists in a restorative dentistry department and students on an endodontic MSc course.Methods Fifty sets of departmental records and 10 sets of student records were retrospectively evaluated against the European Society of Endodontology 2006 guidelines. Results of the first cycle of both audits were presented to departmental staff and MSc students, alongside an educational session. Additionally, departmental guidelines, consent leaflets and endodontic record keeping forms were developed. Both audits were repeated using the same number of records, thus completing both audit cycles.Results The most commonly absent records included consent, anaesthetic details, rubber dam method, working length reference point, irrigation details and obturation technique. Almost all areas of record keeping improved following the second audit cycle, with some areas reaching 100% compliance when record keeping forms were used. Statistically significant improvements were seen in 24 of the 29 areas in the departmental audit and 14 of the 29 areas in the MSc audit (P = 0.05).Conclusions Significant improvements in endodontic record keeping can be achieved through the provision of education, departmental guidelines, consent leaflets and endodontic record keeping forms.

Pre-use anesthesia machine check; certified anesthesia technician based quality improvement audit.

Science.gov (United States)

Al Suhaibani, Mazen; Al Malki, Assaf; Al Dosary, Saad; Al Barmawi, Hanan; Pogoku, Mahdhav

2014-01-01

Quality assurance of providing a work ready machine in multiple theatre operating rooms in a tertiary modern medical center in Riyadh. The aim of the following study is to keep high quality environment for workers and patients in surgical operating rooms. Technicians based audit by using key performance indicators to assure inspection, passing test of machine worthiness for use daily and in between cases and in case of unexpected failure to provide quick replacement by ready to use another anesthetic machine. The anesthetic machines in all operating rooms are daily and continuously inspected and passed as ready by technicians and verified by anesthesiologist consultant or assistant consultant. The daily records of each machines were collected then inspected for data analysis by quality improvement committee department for descriptive analysis and report the degree of staff compliance to daily inspection as "met" items. Replaced machine during use and overall compliance. Distractive statistic using Microsoft Excel 2003 tables and graphs of sums and percentages of item studied in this audit. Audit obtained highest compliance percentage and low rate of replacement of machine which indicate unexpected machine state of use and quick machine switch. The authors are able to conclude that following regular inspection and running self-check recommended by the manufacturers can contribute to abort any possibility of hazard of anesthesia machine failure during operation. Furthermore in case of unexpected reason to replace the anesthesia machine in quick maneuver contributes to high assured operative utilization of man machine inter-phase in modern surgical operating rooms.

Promoting Sustainable Tax Compliance in the Informal Sector in ...

African Journals Online (AJOL)

Our findings revealed several causes of tax compliance problem in the informal sector in Nigeria. Among which are high tax, rate, inadequate provision of public goods and services, lack of transparency and accountability of public funds, poor funding of tax boards, absence of functional tax audit, lack of reciprocity and ...

Environmental program audit, Paducah Gaseous Diffusion Plant, Paducah, Kentucky. Final report

International Nuclear Information System (INIS)

1985-08-01

The environmental monitoring program, environmental control equipment and its use, and the facility's compliance with DOE orders, Federal and State laws and regulations were evaluated in this audit. No imminent threat to public health and safety was discovered. A needed quality assurance program is being added. Recommendations are given

Implementation of transparency and accountability under risk-based audit of electronic procurement system

Directory of Open Access Journals (Sweden)

M.S. Pysmenna

2017-08-01

Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the

Auditing supports the integration of management systems in the nuclear industry

International Nuclear Information System (INIS)

Beckmerhagen, I.A.; Berg, H.P.; Karapetrovic, S.V.; Willborn, W.O.

2004-01-01

Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system at the repository of radioactive waste in Morsleben (Germany). (authors)

Audits by registrants authorized for use of radiation sources in well logging

International Nuclear Information System (INIS)

Jordan, O.D.

1999-01-01

An audit was carried out by the Argentine Nuclear Regulatory Authority to verify regulations and safe working procedures compliance by registrants authorized for use of radiation sources in well logging. A task force based on four inspection teams was organized. The audit was carried out at registrant's premises (equipment storage facilities) simultaneously. The evaluation was based on a system allowing a fast qualification of both, potential problems identified and their solutions. The results show that 95 % of the inspected locations were classified under the 'acceptable', 'good' and 'very good' headings. (author)

Taxpayers’ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch self-employed taxpayers

NARCIS (Netherlands)

Gangl, Katherina; Hofmann, Eva; Groot, de Manon; Antonides, G.; Goslinga, Sjoerd; Hartl, Barbara; Kirchler, Erich

2015-01-01

Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes

EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS

Directory of Open Access Journals (Sweden)

ALINA VOICULESCU

2014-08-01

Full Text Available The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements are prepared, in their own case or in the case of their trade clients/suppliers, debtors, business partners, in general. Auditors thus became the mediators between the producers and the users of accountant information, using their high theoretical training, authority, competence and independence as pledge for the fairness of the financial statements and for the compliance with the Law. But even their reports are subject to uncertainty, therefore the author considered useful to approach in the current paper the issue of risk in financial audit, by use of a study-case of several audit reports, in order to explain and exemplify it and to highlight the difference between its components’ evaluation.

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.

Environmental Audit: 'A tool used to evaluate and improve the institutional environmental performance'

International Nuclear Information System (INIS)

Goulart, Helga

2009-01-01

The Environmental Audits emerged in the late 70 's in order to verify compliance with industrial activities with environmental standards. The same was done internally by the organizations to avoid late fines and penalties imposed by enforcement authorities. At present, environmental audits are used not only to identify environmental problems that must be corrected, but which now forms part of a procedure for identifying opportunities for continual improvement of the activities of a particular organization. Environmental audits undertaken by Management in the CNEA Environmental Activities meet this proactive role detailed above, whose main objective is also to verify compliance with environmental regulatory framework applicable to each site, to identify environmental improvements that must be applied activities to achieve better performance from them. This paper aims to present the results in the recognition phase of the CNEA 's environmental situation through conducting preliminary environmental analysis and comparison with results at the current stage of implementation of the Institutional Environmental Management System through environmental audits, showing the procedures, issues and standards considered and the evolution of each site's environmental performance in implementing the proposed corrections. The central idea of Management Environmental Activities is to show the different sectors and areas of the institution that the environmental audit, applied in the context of environmental management is an essential tool that enables to encourage staff in environmental issues, making that they are directly participating in management activities and is the most concrete to demonstrate both internally and externally achievements in a certain period of time and activities to achieve the policy of continuous improvement in environmental performance of the CNEA. (author)

An audit of prescribing practices for benzodiazepines and Z-drugs.

LENUS (Irish Health Repository)

Cadogan, C

2015-03-01

Concerns persist over the use of benzodiazepines and Z-drugs in Ireland. A prospective prescription audit was conducted in 81 community pharmacies across Ireland over a four week period. The study sought to assess the level of prescription compliance with key components of benzodiazepine and Z-drug prescribing guidelines. 28% of audit booklets issued were returned, yielding data on 4,418 prescriptions. The findings suggest that little progress has been made in improving the prescribing of benzodiazepines and Z-drugs in Ireland in the decade since publication of the Benzodiazepine Committee\\'s report. Fewer than one fifth of prescriptions (18.8%) were fully compliant with the assessment criteria and the majority (53.7%) had multiple discrepancies. This study highlights the importance of monitoring and auditing benzodiazepine and Z-drug prescribing practices. Interventions involving patients, prescribers and pharmacists are required to improve the prescribing and use of these medications in Ireland.

CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIA

Directory of Open Access Journals (Sweden)

Mitica Pepi

2013-07-01

Full Text Available The theme of our research is related to the new type of relationship between financial audits (statutory and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private pensions market to achieve by a single entity, this situation will also lead to a number of challenges in the relationship between the auditor and the new regulatory regime. The main elements of our study are: the relationship between the audit committee and regulatory authority; quality of financial reporting for financial market entities. The auditor plays an important role in financial markets because it certifies the financial statements in accordance with European Union practice . It is also interesting to note potential interference that can occur in single regulation between compliance audit and financial stability and return on investment between performance audit and financial markets.In this case, financial regulation can coexist with compliance audit. EU legislation recommends that the auditor discuss with the audit committee the quality and acceptability of the financial reporting process.This recommendation is what should constitute a possible consensus to be highly unlikely between audit committees would align auditors in financial reporting disputes with management financial entities. In this regard, auditors should identify the factors we consider important in determining the quality of financial reporting. .We conducted this research in an effort to identify the possible divergence between the type of regulations that can emit single regulatory authority and the audit process. New regulator will operate on two levels, issue general regulations apply to all three categories of financial markets, capital market, insurance market and private pensions market, but in the same time and in greater extent will issue specific regulations of each market in

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.

Management information systems for environmental compliance activities

Energy Technology Data Exchange (ETDEWEB)

1990-04-23

The Department of Energy (DOE) is subject to Federal and state laws designed to protect against threats to public health and the environment. The purpose of this audit was to determine whether the Department had developed adequate information systems for tracking and reporting on the status of its compliance with these laws. Systems used for prioritizing and budgeting for environmental activities are being addressed in a separate review.

Disentangling quality and safety indicator data: a longitudinal, comparative study of hand hygiene compliance and accreditation outcomes in 96 Australian hospitals

Science.gov (United States)

Mumford, Virginia; Greenfield, David; Hogden, Anne; Debono, Deborah; Gospodarevskaya, Elena; Forde, Kevin; Westbrook, Johanna; Braithwaite, Jeffrey

2014-01-01

Objectives The study aims are twofold. First, to investigate the suitability of hand hygiene as an indicator of accreditation outcomes and, second, to test the hypothesis that hospitals with better accreditation outcomes achieve higher hand hygiene compliance rates. Design A retrospective, longitudinal, multisite comparative survey. Setting Acute public hospitals in New South Wales, Australia. Participants 96 acute hospitals with accreditation survey results from two surveys during 2009–2012 and submitted data for more than four hand hygiene audits between 2010 and 2013. Outcomes Our primary outcome comprised observational hand hygiene compliance data from eight audits during 2010–2013. The explanatory variables in our multilevel regression model included: accreditation outcomes and scores for the infection control standard; timing of the surveys; and hospital size and activity. Results Average hand hygiene compliance rates increased from 67.7% to 80.3% during the study period (2010–2013), with 46.7% of hospitals achieving target compliance rates of 70% in audit 1, versus 92.3% in audit 8. Average hand hygiene rates at small hospitals were 7.8 percentage points (pp) higher than those at the largest hospitals (phand hygiene rates, accreditation outcomes and infection control scores is less clear. Conclusions Our results indicate that accreditation outcomes and hand hygiene audit data are measuring different parts of the quality and safety spectrum. Understanding what is being measured when selecting indicators to assess the impact of accreditation is critical as focusing on accreditation results would discount successful hand hygiene implementation by smaller hospitals. Conversely, relying on hand hygiene results would discount the infection control related research and leadership investment by larger hospitals. Our hypothesis appears to be confounded by an accreditation programme that makes it more difficult for smaller hospitals to achieve high infection

Audit unto others{hor_ellipsis}

Energy Technology Data Exchange (ETDEWEB)

Maday, J.H. Jr.

1992-05-01

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

Record Management Audit: Nuclear Malaysia’s Experience

International Nuclear Information System (INIS)

Adnan, H.; Yusof, M. H.; Ngadiron, N.; Ismail, R.M.

2016-01-01

Full text: The Malaysian Nuclear Agency (Nuclear Malaysia) is heavily reliant on information in order to accomplish its strategic research and development, and commercialization (R&D&C) outcomes. Since its beginning in 1972, the activity of Information Management (IM) – Records Management (RM) is always integrated in the process of knowledge repository. The Division of Information Management (DIM) is the custodian for the agency’s knowledge repository and also responsible to ensure its compliance with the National Archive of Malaysian Act 2003 (Act 629), as well as to address the needs of 3s: Safety, Security and Safeguards outlined by IAEA. In 2013, Nuclear Malaysia has launched KM Nuclear Policy which includes KM audit committee, to oversee and provide checks and balances for KM initiative programmes. The first KM audit conducted was the Record Management Audit (RMA), started in 2014. The journey faced some challenges from people, process and technology and later completed in 2015 with accumulation of new knowledge derived for the KM improvement. RMA is a unique process which needs to be shared with others because it offers example and experience from the perspective of nuclear R&D agency. (author

From IHE Audit Trails to XES Event Logs Facilitating Process Mining.

Science.gov (United States)

Paster, Ferdinand; Helm, Emmanuel

2015-01-01

Recently Business Intelligence approaches like process mining are applied to the healthcare domain. The goal of process mining is to gain process knowledge, compliance and room for improvement by investigating recorded event data. Previous approaches focused on process discovery by event data from various specific systems. IHE, as a globally recognized basis for healthcare information systems, defines in its ATNA profile how real-world events must be recorded in centralized event logs. The following approach presents how audit trails collected by the means of ATNA can be transformed to enable process mining. Using the standardized audit trails provides the ability to apply these methods to all IHE based information systems.

An audit of dental prescriptions between clinics and dental laboratories.

Science.gov (United States)

Stewart, C A

2011-08-12

To discover the quality of written instructions from dentists to dental technicians and the nature of non-compliant prescriptions. An audit of laboratory prescription compliance was conducted within an NHS Trust Dental Teaching Hospital to determine the level of communication between dentists and dental technicians. One hundred and fifty prescriptions were audited from dental undergraduates and qualified dentists throughout the different departments. A total of two-thirds of prescriptions were considered non-compliant and failed to meet relevant ethical and legal guidelines. This problem was seen throughout all departments and at all professional levels. A breakdown in communication between dentists and technicians through the use of prescriptions is evident even within a close working environment.

Report: ECHO Data Quality Audit – Phase I Results: The Integrated Compliance Information System Needs Security Controls to Protect Significant Non-Compliance Data

Science.gov (United States)

Report #09-P-0226, August 31, 2009. End users of the Permit Compliance System and Integrated Compliance Information System National Pollutant Discharge Elimination System can override the Significant Non-Compliance data field without more access controls.

Quality beyond compliance.

Science.gov (United States)

Centanni, N; Monroe, M; White, L; Larson, R

1999-01-01

The service sector within the biopharmaceutical industry has experienced phenomenal growth over the past decade. In the highly regulated Good Laboratory Practices environment, the need for timely, high-quality service, accurate results, and on-time deliverables becomes paramount for the success and profitability of biopharmaceutical companies. The quality assurance process is a vital component of this drug product-development cycle and ensures compliance to the highest domestic and international regulatory standards. Quality-assurance professionals historically have held the role of independent auditors of the processes, who certify that results meet current standards of practice. Covance, a contract research organization that includes Good Laboratory Practices laboratories, reorganized and expanded the functional responsibilities of its quality assurance team in 1997. Auditors and quality assurance professionals have assumed roles beyond traditional compliance auditing and are forging new leadership and mentoring roles as process-improvement specialists. The results have been tangible, measurable benefits for clients and the Covance organization. This article provides an overview of this cultural change and the processes put in place to improve efficiency, productivity, and customer and employee satisfaction.

The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

International Nuclear Information System (INIS)

Lewis, T.J.

1987-01-01

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

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

"MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES

Directory of Open Access Journals (Sweden)

Diana CRICLIVAIA

2015-04-01

Full Text Available Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international compliance with various taxes and other sources of revenue. However to manage international tax compliance revenue authorities are faced with the significant problem of corruption. The aim of this paper is to examine whether joint audits have to be applied in order to increase the efficiency of revenue collection. In order to narrow the field of investigation, the article focuses primarily on the situation faced by the Romania and Moldova.

The confirmation audit in Mochovce nuclear power plant

International Nuclear Information System (INIS)

Andlova, Z.

2004-01-01

Mochovce NPP, as the first plant of the Slovenske elektrarne, a. s., has obtained certificate for the environmental management system (EMS) in September 2002, which was established according to the standard STN ISO 14 001:1996. The Audit EMS was executed by the Det Norske Veritas. Mochovce NPP has obtained the EMS Certificate after compliance of process requests and it is valid for three years. After expire of this period the certification process must be repeated. (author)

Validation of Australian data in the Australasian Vascular Audit.

Science.gov (United States)

Beiles, Charles Barry; Bourke, Bernie M

2014-09-01

Accuracy of data is important in any clinical audit. It is necessary to determine how complete the dataset is as well as the accuracy of the data that have been entered. The Australasian Vascular Audit has been operational for 4 years and a data validation process has been undertaken. An independent data source is available, which is collected by the Australian Institute of Health and Welfare. This collects all public and private hospital data and is available for interrogation. Similarly, private-only data are available from the Medicare website. This has been compared with the Australasian Vascular Audit dataset to establish completeness of data collection. Quality of data collected has been verified by comparing accuracy of data fields with that present in patient records in a 5% random sample. For the 2 years studied, there was a 63% capture rate in Australia for all patients. In the private sector, only 50% of patients were captured with a significant decrease noted in 2013. The quality of data entered had a 2.6% error rate. There is a need to increase compliance with vascular audit in Australia and data accuracy is acceptable but could be improved. © 2014 Royal Australasian College of Surgeons.

Quality Assessment of Family Planning Sterilization Services at Health Care Facilities: Case Record Audit.

Science.gov (United States)

Mathur, Medha; Goyal, Ram Chandra; Mathur, Navgeet

2017-05-01

Quality of sterilization services is a matter of concern in India because population control is a necessity. Family Planning Sterilization (FPS) services provided at public health care facilities need to be as per Standard Operating Procedures. To assess the quality of FPS services by audit of case records at selected health care facilities. This cross-sectional study was conducted for two and a half year duration at selected public health care facilities of central India by simple random sampling where FPS services were provided. As per the standards of Government of India, case records were audited and compliance was calculated to assess the quality of services. Results of record audit were satisfactory but important criteria like previous contraceptive history and postoperative counselling were found to be deviated from standards. At Primary Health Centres (PHCs) only 89.5% and at Community Health Centres (CHCs) 58.7% of records were having details of previous contraceptive history. Other criteria like mental illness (only 70% at CHCs) assessment were also inadequate. Although informed consent was found to be having 100% compliance in all records. Quality of care in FPS services is the matter of concern in present scenario for better quality of services. This study may enlighten the policy makers regarding improvements needed for providing quality care.

RCR audit of compliance with UK guidelines for the prevention and detection of acute kidney injury in adult patients undergoing iodinated contrast media injections for CT.

Science.gov (United States)

Cope, L H; Drinkwater, K J; Howlett, D C

2017-12-01

To determine radiology departmental compliance with current UK guidance on contrast-induced acute kidney injury (CI-AKI) and to provide data on the incidence of clinically significant post-contrast AKI (PC-AKI) in computed tomography (CT) practice. A questionnaire was sent to all UK acute National Health Service (NHS) providers (NHS boards in Scotland, local health boards in Wales, NHS trusts in England and health and social care trusts in Northern Ireland) to assess compliance of provider protocols with current UK guidelines for the prevention, recognition, and management of CI-AKI. Audit data were collected for 40 consecutive fit outpatients and 40 consecutive acutely unwell patients/inpatients from hospitals within each participating provider to assess clinical compliance. Eighty-nine of 172 (52%) health service providers responded, and data on 7,159 contrast-enhanced CT examinations were provided. Compliance with guidelines was poor with wide variation in clinical practice. The observed incidence of clinically significant (requiring treatment or resulting in death) PC-AKI was zero in 3,590 outpatients, although two patients developed AKI due to other causes (sepsis and progressive malignancy). Fourteen out of 3,569 (0.4%) patients in the inpatient group developed clinically significant PC-AKI, and a further 17 patients were identified who met the Kidney Disease Improving Global Outcomes (KDIGO) definition of AKI (Electronic Supplementary Material Appendix S1), but did not require active treatment, giving an overall incidence of AKI of 0.9%. In patients at high risk due to impaired renal function prior to the scan, there was no difference in the median serum creatinine (SCr) before and after contrast medium administration in either group. Health service provider protocols and clinical practice demonstrate poor compliance with current UK guidance on CI-AKI. A very low incidence of PC- AKI was demonstrated. Copyright © 2017 The Royal College of Radiologists

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.

Patient-as-observer approach: an alternative method for hand hygiene auditing in an ambulatory care setting.

Science.gov (United States)

Le-Abuyen, Sheila; Ng, Jessica; Kim, Susie; De La Franier, Anne; Khan, Bibi; Mosley, Jane; Gardam, Michael

2014-04-01

A survey pilot asked patients to observe the hand hygiene compliance of their health care providers. Patients returned 75.1% of the survey cards distributed, and the overall hand hygiene compliance was 96.8%. Survey results and patient commentary were used to motivate hand hygiene compliance. The patient-as-observer approach appeared to be a viable alternative for hand hygiene auditing in an ambulatory care setting because it educated, engaged, and empowered patients to play a more active role in their own health care. Copyright © 2014 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Mosby, Inc. All rights reserved.

Managing vulnerabilities and achieving compliance for Oracle databases in a modern ERP environment

Science.gov (United States)

Hölzner, Stefan; Kästle, Jan

In this paper we summarize good practices on how to achieve compliance for an Oracle database in combination with an ERP system. We use an integrated approach to cover both the management of vulnerabilities (preventive measures) and the use of logging and auditing features (detective controls). This concise overview focusses on the combination Oracle and SAP and it’s dependencies, but also outlines security issues that arise with other ERP systems. Using practical examples, we demonstrate common vulnerabilities and coutermeasures as well as guidelines for the use of auditing features.

Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1993 and 1992. Report to the Congress and the Secretary of Education.

Science.gov (United States)

General Accounting Office, Washington, DC.

This report presents findings of an audit of the Principal Statements of the Department of Education's (ED) Federal Family Education Loan Program (FFELP) and its internal controls and compliance with laws and regulations for the fiscal years ending September 30, 1993, and September 30, 1992. The audit investigated whether the Principal Statements…

Adaptation of the QUANUM platform for internal audits in Nuclear Medicine in Brazil

International Nuclear Information System (INIS)

Paula, V.M.; Andrade, E.R. de; Sá, L.V. de

2017-01-01

Audit is an ongoing review of all processes involving a particular service to ensure that each process is developed systematically and in accordance with specific regulations. The IAEA developed an internal audit process named QUANUM - Quality Management Audits in Nuclear Medicine and available in their website. This tool offers support to management quality audits, assisting teams in the evaluation of quality management system. QUANUM tool was developed based on the European Community guidelines and international recommendations. In order to be better applied in a country, national regulations should be followed not to generate non-conformities. Based on the current legal framework a review was performed under light of the normative items from national regulators which should be in compliance with the international recommendations. Also, national requirements not addressed by international recommendations were considered. Therefore, a single model was designed to meet both requirements, national and international standards and regulations. An Internal Audit model was elaborated helping to quantify risk levels concerned to the process as a whole demonstrating that national regulations meet 0,63 % of the international QUANUM requirements This tool systematizes and improves the quality management policy and, at last, be able to attend the Regulatory Audit, minimizing non-conformities. (author)

Adaptation of the QUANUM platform for internal audits in Nuclear Medicine in Brazil

Energy Technology Data Exchange (ETDEWEB)

Paula, V.M.; Andrade, E.R. de, E-mail: vitor_moura06@hotmail.com [Instituto Militar de Engenharia (IME), Rio de Janeiro, RJ (Brazil); Sá, L.V. de, E-mail: lidia@ird.gov.br, E-mail: fisica.dna@gmail.com [Instituto de Radioproteção e Dosimetria (IRD/CNEN-RJ), Rio de Janeiro, RJ (Brazil)

2017-07-01

Audit is an ongoing review of all processes involving a particular service to ensure that each process is developed systematically and in accordance with specific regulations. The IAEA developed an internal audit process named QUANUM - Quality Management Audits in Nuclear Medicine and available in their website. This tool offers support to management quality audits, assisting teams in the evaluation of quality management system. QUANUM tool was developed based on the European Community guidelines and international recommendations. In order to be better applied in a country, national regulations should be followed not to generate non-conformities. Based on the current legal framework a review was performed under light of the normative items from national regulators which should be in compliance with the international recommendations. Also, national requirements not addressed by international recommendations were considered. Therefore, a single model was designed to meet both requirements, national and international standards and regulations. An Internal Audit model was elaborated helping to quantify risk levels concerned to the process as a whole demonstrating that national regulations meet 0,63 % of the international QUANUM requirements This tool systematizes and improves the quality management policy and, at last, be able to attend the Regulatory Audit, minimizing non-conformities. (author)

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.

Audit unto others hor ellipsis

Energy Technology Data Exchange (ETDEWEB)

Maday, J.H. Jr.

1992-05-01

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

[Real-time safety audits in a neonatal unit].

Science.gov (United States)

Bergon-Sendin, Elena; Perez-Grande, María Del Carmen; Lora-Pablos, David; Melgar-Bonis, Ana; Ureta-Velasco, Noelia; Moral-Pumarega, María Teresa; Pallas-Alonso, Carmen Rosa

2017-09-01

Random audits are a safety tool to help in the prevention of adverse events, but they have not been widely used in hospitals. The aim of the study was to determine, through random safety audits, whether the information and material required for resuscitation were available for each patient in a neonatal intensive care unit and determine if factors related to the patient, time or location affect the implementation of the recommendations. Prospective observational study conducted in a level III-C neonatal intensive care unit during the year 2012. The evaluation of written information on the endotracheal tube, mask and ambu bag prepared of each patient and laryngoscopes of the emergency trolley were included within a broader audit of technological resources and study procedures. The technological resources and procedures were randomly selected twice a week for audit. Appropriate overall use was defined when all evaluated variables were correctly programmed in the same procedure. A total of 296 audits were performed. The kappa coefficient of inter-observer agreement was 0.93. The rate of appropriate overall use of written information and material required for resuscitation was 62.50% (185/296). Mask and ambu bag prepared for each patient was the variable with better compliance (97.3%, P=.001). Significant differences were found with improved usage during weekends versus working-day (73.97 vs. 58.74%, P=.01), and the rest of the year versus 3 rd quarter (66.06 vs. 52%, P=.02). Only in 62.5% of cases was the information and the material necessary to attend to a critical situation urgently easily available. Opportunities for improvement were identified through the audits. Copyright © 2016 Asociación Española de Pediatría. Publicado por Elsevier España, S.L.U. All rights reserved.

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.

Surveillance, Auditing, and Feedback Can Reduce Surgical Site Infection Dramatically: Toward Zero Surgical Site Infection.

Science.gov (United States)

Manivannan, Bhavani; Gowda, Deepak; Bulagonda, Pradeep; Rao, Abhishek; Raman, Sai Suguna; Natarajan, Shanmuga Vadivoo

2018-04-01

We evaluated the Surveillance of Surgical Site Infection (SSI), Auditing, and Feedback (SAF) effect on the rate of compliance with an SSI care bundle and measured its effectiveness in reducing the SSI rate. A prospective cohort study from January 2014 to December 2016 was classified into three phases: pre-SAF, early-SAF, and late-SAF. Pre-operative baseline characteristics of 24,677 patients who underwent orthopedic, cardiovascular thoracic surgery (CTVS) or urologic operations were recorded. Univariable analyses of the SSI rates in the pre-SAF and post-SAF phases were performed. Percentage compliance and non-compliance with each care component were calculated. Correlation between reduction in the SSI rate and increase in compliance with the pre-operative, peri-operative, and post-operative care-bundle components was performed using the Spearman test. There was a significant decrease in the SSI rate in orthopedic procedures that involved surgical implantation and in mitral valve/aortic valve (MVR/AVR) cardiac operations, with a relative risk (RR) ratio of 0.19 (95% confidence interval [CI] 0.12-0.31) and 0.08 (95% CI 0.03-0.22), respectively. The SSI rate was inversely correlated with the rate of compliance with pre-operative (r = -0.738; p = 0.037), peri-operative (r = - 0.802; p = 0.017), and post-operative (r = -0.762; p = 0.028) care bundles. Implementation of the Surveillance of SSI, Auditing, and Feedback bundle had a profound beneficial effect on the SSI rate, thereby reducing healthcare costs and improving patient quality of life.

KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH

OpenAIRE

Nugraheni, Peni

2017-01-01

Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report...

The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia

OpenAIRE

Iskandar, Deden Dinar; Wuenscher, Tobias; Badhuri, Anik

2012-01-01

This study is intended to provide the clue regarding the determinants of compliance with environmental tax under imperfect monitoring and the presence of bribery, motivated by the case of Indonesia. The study is expected to contribute on environmental policy and tax compliance literatures, particularly by examining the impact of financial reward under the presence of bribery, aside of others conventional compliance instruments such as tax rate, audit, and sanction. In addition to financial re...

Audits reveal ten common environmental problems

International Nuclear Information System (INIS)

Buys, M.W.

1992-01-01

The old saying that open-quotes an ounce of prevention is worth a pound of cureclose quotes rings particularly true in environmental matters in the 1990s. Environmental problems can potentially lead to expensive fines, costly cleanups, negative public relations, and even criminal sanctions against members of the corporation. A recurring pattern of problems has been noted during the performance of environmental disposition, acquisition, and compliance assessments of many different operators in most of the producing states. The ten most common problems found in oilfield audits are discussed here in an effort to enhance the awareness of operators

Impact of a structured template and staff training on compliance and quality of clinical handover.

Science.gov (United States)

Ahmed, J; Mehmood, S; Rehman, S; Ilyas, C; Khan, L U R

2012-01-01

Change in junior doctors working pattern has brought effective and safe clinical handover into a central role to ensure the patient safety and high quality care. We investigated whether the compliance and quality of clinical handover could be improved through the use of a standardised and structured handover template. A computerised template was developed in accordance with handover guidelines provided by the Royal College of Surgeons of England. Pre- and post-intervention audits against an eleven-point dataset pertaining to the handover of acute surgical admissions were undertaken. The results from the two discrete audits periods were compared to examine the impact of intervention. There were 137 acute surgical admissions during pre-intervention and 155 admissions in post-intervention audit period. A significant improvement in overall handover practice was observed in post-intervention period. The documentation of patient hospital number (84 (61%) vs. 132 (85%) pimportance of safe clinical handover among the junior doctors. Implementation of a standardised guideline-based structured handover template and training of junior doctors are likely to improve compliance to agreed standards, promote quality of care, and protect patient safety. Copyright © 2012 Surgical Associates Ltd. Published by Elsevier Ltd. All rights reserved.

A simplified prevention bundle with dual hand hygiene audit reduces early-onset ventilator-associated pneumonia in cardiovascular surgery units: An interrupted time-series analysis.

Directory of Open Access Journals (Sweden)

Kang-Cheng Su

Full Text Available To investigate the effect of a simplified prevention bundle with alcohol-based, dual hand hygiene (HH audit on the incidence of early-onset ventilation-associated pneumonia (VAP.This 3-year, quasi-experimental study with interrupted time-series analysis was conducted in two cardiovascular surgery intensive care units in a medical center. Unaware external HH audit (eHH performed by non-unit-based observers was a routine task before and after bundle implementation. Based on the realistic ICU settings, we implemented a 3-component bundle, which included: a compulsory education program, a knowing internal HH audit (iHH performed by unit-based observers, and a standardized oral care (OC protocol with 0.1% chlorhexidine gluconate. The study periods comprised 4 phases: 12-month pre-implementation phase 1 (eHH+/education-/iHH-/OC-, 3-month run-in phase 2 (eHH+/education+/iHH+/OC+, 15-month implementation phase 3 (eHH+/education+/iHH+/OC+, and 6-month post-implementation phase 4 (eHH+/education-/iHH+/OC-.A total of 2553 ventilator-days were observed. VAP incidences (events/1000 ventilator days in phase 1-4 were 39.1, 40.5, 15.9, and 20.4, respectively. VAP was significantly reduced by 59% in phase 3 (vs. phase 1, incidence rate ratio [IRR] 0.41, P = 0.002, but rebounded in phase 4. Moreover, VAP incidence was inversely correlated to compliance of OC (r2 = 0.531, P = 0.001 and eHH (r2 = 0.878, P < 0.001, but not applied for iHH, despite iHH compliance was higher than eHH compliance during phase 2 to 4. Compared to eHH, iHH provided more efficient and faster improvements for standard HH practice. The minimal compliances required for significant VAP reduction were 85% and 75% for OC and eHH (both P < 0.05, IRR 0.28 and 0.42, respectively.This simplified prevention bundle effectively reduces early-onset VAP incidence. An unaware HH compliance correlates with VAP incidence. A knowing HH audit provides better improvement in HH practice. Accordingly, we suggest

Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process

Science.gov (United States)

2013-09-13

Event 1.4.4,” August 7, 2012 AAA Attestation Report A-2010-0187- FFM , “General Fund Enterprise Business System - Federal Financial Management...Improvement Act Compliance. Examination of Requirements Through Test Event 1.4.0,” September 14, 2010 AAA Audit Report A-2009-0232- FFM , “General Fund...September 30, 2009 AAA Audit Report A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial Management Improvement Act

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...

An audit cycle of consent form completion: A useful tool to improve junior doctor training.

Science.gov (United States)

Leng, Catherine; Sharma, Kavita

2016-01-01

Consent for surgical procedures is an essential part of the patient's pathway. Junior doctors are often expected to do this, especially in the emergency setting. As a result, the aim of our audit was to assess our practice in consenting and institute changes within our department to maintain best medical practice. An audit of consent form completion was conducted in March 2013. Standards were taken from Good Surgical Practice (2008) and General Medical Council guidelines. Inclusion of consent teaching at a formal consultant delivered orientation programme was then instituted. A re-audit was completed to reassess compliance. Thirty-seven consent forms were analysed. The re-audit demonstrated an improvement in documentation of benefits (91-100%) and additional procedures (0-7.5%). Additional areas for improvement such as offering a copy of the consent form to the patient and confirmation of consent if a delay occurred between consenting and the procedure were identified. The re-audit demonstrated an improvement in the consent process. It also identified new areas of emphasis that were addressed in formal teaching sessions. The audit cycle can be a useful tool in monitoring, assessing and improving clinical practice to ensure the provision of best patient care.

An Examination of the Audit Report Lag of Companies Quoted in the Nigeria Stock Exchange

Directory of Open Access Journals (Sweden)

John Chika Onwuchekwa

2013-10-01

Full Text Available As important information conciliator, audit report is all the time a focus of audit firms, companies, regulators and investors and its report lag directly determines the usefulness of decision making. We examined the audit report lag of companies quoted in the Nigeria stock exchange for the period 2008 to 2011. The investigation was conducted on a pooled sample of 60 firms across industries (Construction, Breweries, Oil & Gas, Health care, Packaging, Insurance, Publishing, Food Products, Automobiles, Hotel & tourism, Real Estate, Mortgage, ICT, Agro-Allied, Building Materials, Conglomerates, Courier and Banking. The results show that age of a company and total asset has a significant impact on audit report lag in Nigeria. However, the result indicates that Firm size and firm switch has no significant relationship on audit report lag in Nigerian companies. We recommended that further research area on audit report lag should increase the sample size and also the number of years under investigation. Also, Policy makers should look into the audit report lag of quoted companies in Nigeria and formulate policies to enforce compliance. This will assist in boosting investors’ confidence and also guide them in taken timely quality decisions either to invest or de-invest.

Tax Compliance Models: From Economic to Behavioral Approaches

Directory of Open Access Journals (Sweden)

Larissa Margareta BĂTRÂNCEA

2012-06-01

Full Text Available The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax compliance (i.e., taxpayers’ response to increases in tax rate, audit probability, penalty rate they do not suffice the need for an accurate prediction of taxpayers’ behavior. The reason is that they do not offer a comprehensive perspective on the sociological and psychological factors which shape compliance (i.e., attitudes, beliefs, norms, perceptions, motivations. Therefore, the researchers have considered examining taxpayers’ inner motivations, beliefs, perceptions, attitudes in order to accurately predict taxpayers’ behavior. As a response to their quest, behavioral models of tax compliance have emerged. Among the sociological and psychological factors which shape tax compliance, the ‘slippery slope’ framework singles out trust in authorities and the perception of the power of authorities. The aim of the paper is to contribute to the understanding of the reasons for which there is a need for a tax compliance model which incorporates both economic and behavioral features and why governments and tax authorities should consider these models when designing fiscal policies.

Air Force Personnel Can Improve Compliance With the Berry Amendment and Buy American Act

Science.gov (United States)

2016-02-24

leather, furs,6 apparel , and shoes • FSG 84 – clothing , individual equipment and insignia • FSG 89 – subsistence (food) If these items are purchased...during the audit by completing Buy American Act training and amending standard operating procedures and internal processes to improve compliance with the...Force Personnel Can Improve Compliance With the Berry Amendment and the Buy American Act F E B R U A R Y 2 4 , 2 0 1 6 Report No. DODIG-2016-051

Some problematic issues of auditing of transactions for intangible assets commercialization in the system of franchise relations

Directory of Open Access Journals (Sweden)

S.F. Legenchuk

2016-06-01

Full Text Available The features of internal auditing of franchising as one of the forms of commercialization of intellectual property have been analyzed in the article. The necessity of development of methods of internal auditing of transactions for intangible assets commercialization in the system of franchise relations has been grounded. The essences of commercialization of intellectual property as intangible assets and the forms of its expression have been grounded. The stages of intellectual property lifecycle have been considered. The features of legal regulation of franchise transactions in Ukraine have been disclosed. The directions of the implementation of the auditing in the field of franchising have been outlined and grounded. The basic causes of internal auditing of franchise transactions have been outlined. The main stages of internal auditing of franchise transactions have been disclosed. The features of taking of the evidences within the internal auditing of franchise transactions for the selected objects (accrual and payment of royalties, the acquisition of assets through authorized distributors, the procedure of calculation and payment of the advertising fee; overall compliance of the requirements of franchise.

Methodology for construction compliance monitoring in the crediting of investment projects for road construction

Science.gov (United States)

Vaynshtok, Natalia

2017-10-01

The article provides the results of development of the methodology for construction compliance monitoring in the crediting of investment projects for road construction. Work scope analysis of construction audit was conducted and an algorithm of financial audit in the crediting investment projects was developed. Furthermore, the possible pitfalls and abuses of counterparties were investigated and recommendations were given allowing the bank to receive objective and independent information on the progress of the project in real time. This mechanism is useful for the bank in insurance of possible risks, targeted and rational use of credit funds.

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...

Antibiotic prophylaxis audit and questionnaire study: Traffic Light Poster improves adherence to protocol in gastrointestinal surgery.

Science.gov (United States)

Cameron, Michaella; Jones, Stacey; Adedeji, Olufunso

2015-07-01

To measure adherence to antibiotic prophylaxis (AP) protocol amongst surgeons and anesthetists and explore their understanding of AP prescribing in practice. A prospective audit of AP in gastrointestinal surgery and re-audit after intervention. A questionnaire survey of practice. 58 (38%- clean; 62%- clean contaminated) operations were audited and 73 (48%-clean; 51%-clean contaminated) operations were re-audited after intervention with "Traffic Light Poster" (TFP) .55 colleagues (32 consultants and 23 trainees) were recruited for questionnaire survey in three West Midlands hospitals. Audit and Re-Audits. Only 31% of procedures followed the protocol correctly in the initial audit and this increased to 73% in the re-audit. 73% of patients undergoing clean procedures received AP inappropriately in the initial audit but reduced significantly to 20% (p audit. In the initial audit, 62% of clean contaminated procedures did not receive the appropriate first line AP but this fell to 35% (p audit. Questionnaire Survey- Only 30% of respondents would not give AP in clean surgery as recommended. 45% would use appropriate AP for clean-contaminated wounds. 73% of respondents will give AP at induction, 20% 1 h pre op and 7% just before incision. There is poor compliance with AP protocols in gastrointestinal surgery in part due to general lack of awareness. An educational intervention in the form of a 'Traffic Light Poster' improved adherence to AP protocol two fold. There was improved rationalizing of AP. Clean procedures, in particular, had less inappropriate prescribing. Copyright © 2015 IJS Publishing Group Limited. Published by Elsevier Ltd. All rights reserved.

Notification: Audit of EPA’s Protection of Systems With Access to National Security or Personally Identifiable Information

Science.gov (United States)

Project #OA-FY16-0126, March 14, 2016. The EPA OIG plans to begin fieldwork for an audit of the EPA’s compliance with the mandated “Inspector General Report on Covered Systems,” as outlined in the Cybersecurity Act of 2015.

Venous thromboembolism prophylaxis risk assessment in a general surgery cohort: a closed-loop audit.

Science.gov (United States)

McGoldrick, D M; Redmond, H P

2017-08-01

Venous thromboembolism (VTE) is a potential source of morbidity and mortality in surgical in-patients. A number of guidelines exist that advise on prophylactic measures. We aimed to assess VTE prophylaxis prescribing practices and compliance with a kardex-based risk assessment tool in a general surgery population. Data on general surgery in-patients were collected on two separate wards on two separate days. Drug kardexes were assessed for VTE prophylaxis measures and use of the risk assessment tool. NICE and SIGN guidelines were adopted as a gold standard. The audit results and information on the risk assessment tool were presented as an educational intervention at two separate departmental teaching sessions. A re-audit was completed after 3 months. In Audit A, 74 patients were assessed. 70% were emergency admissions. The risk assessment tool was completed in 2.7%. 75 and 97% of patients were correctly prescribed anti-embolic stockings (AES) and low-molecular weight heparin (LMWH), respectively. 30 patients were included in Audit B, 56% of whom were emergency admissions. 66% had a risk assessment performed, a statistically significant improvement (p audit and intervention.

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

Assessment of cardiovascular risk and target organ damage among adult patients with primary hypertension in Thika Level 5 Hospital, Kenya: a criteria-based clinical audit.

Science.gov (United States)

Mwita, Clifford Chacha; Akello, Walter; Sisenda, Gloria; Ogoti, Evans; Tivey, David; Munn, Zachary; Mbogo, David

2013-06-01

Appropriate management of hypertension reduces the risk of death from stroke and cardiac disease and includes routine assessment for target organ damage and estimation of cardiovascular risk. However, implementation of evidence-based hypertension management guidelines is unsatisfactory. We explore the use of audit and feedback as a quality improvement (QI) strategy for reducing the knowledge practice gap in hypertension care in a resource poor setting. The aim of this study is to determine the level of compliance to evidence-based guidelines on assessment of cardiovascular risk and target organ damage among patients with hypertension in Thika Level 5 Hospital in central Kenya and to implement best practice with regard to evidence utilisation among clinicians in the hospital. A retrospective clinical audit done in three phases spread over 5 months. Phase one involved identifying five audit criteria on assessment of cardiovascular risk and target organ damage in patients with hypertension and conducting a baseline audit in which compliance to audit criteria, blood pressure control and drug prescription practices were assessed. Phase two involved identifying barriers to compliance to audit criteria and strategies to overcoming these barriers. The third phase was a follow-up audit. There was no use of a cardiovascular risk assessment tool in both audits (0% vs. 0%; P = 1.00). Testing urine for haematuria and proteinuria reduced from 13% to 8% (P = 0.230) while taking a blood sample for measuring blood glucose, electrolytes and creatinine levels improved from 11% to 17% (P = 0.401). Performance of fundoscopy and electrocardiography remained unchanged at 2% and 8%, respectively (P = 0.886 and P = 0.898). High patient load was identified as the biggest barrier to implementation of best practice. Blood pressure control improved from 33% to 70% (P ≤ 0.001), whereas the proportion of patients on two or more recommended antihypertensive drugs rose

Quality Control Review of Berenson & Company LLP and the Defense Contract Audit Agency Riverside Research Institute Fiscal Year Ended November 30, 1996

National Research Council Canada - National Science Library

Smolenyak, Barbara

1998-01-01

.... We focused our review on the following qualitative aspects of the audit: due professional care, planning, supervision, independence, quality control, internal controls, substantive testing, general and specific compliance testing...

[Lessons and impact of two audits on postpartum hemorrhages in 24 maternity hospitals of the network "Sécurité Naissance - Naître Ensemble" in "Pays-de-la-Loire" area].

Science.gov (United States)

Branger, B; Gillard, P; Monrigal, C; Thelu, S; Robidas, E; Viot, S; Descamps, P; Philippe, H-J; Sentilhes, L; Winer, N

2011-11-01

The aim of the study is to assess the compliance rate of treatment of postpartum hemorrhage (PPH) according to guidelines developed by the CNGOF within our network by a first audit, and evaluate the impact of this first audit by conducting a second audit. An initial audit of resources and management of postpartum hemorrhage (PPH) was conducted in 2006-2008 in 24 maternity hospitals of the Pays-de-la-Loire. The audit had identified six areas for improvement. A second audit was implemented in 2009-2010 to evaluate the actions of prevention and measure changes in the management of PPH. Two interns have distributed the 24 maternity homes and moved in each hospital to see 10 cases of vaginal delivery (VD) (section "Prevention"), and the last cases of PPH following a VD. The results are in compliance rate compared to the repository of the HAS in 2004. The first audit was conducted on 101 PPH in total. It has allowed us to propose corrective actions to the 24 maternity hospitals: leaf specific monitoring, reporting amounts of blood loss, transfusion on these clinical criteria without waiting for the blood cell counts, indicating more frequent and rapid sulprostone, set for maternity hospitals without surgical skill an agreement with a visceral surgery department, and avoid maternal transfers for PPH. For the second audit, the compliance rate of the preventive aspect was 73% (95: 71-75%) of 239 cases of BA with variations according to maternity from 48 to 93%. Compliance rates according to the criteria were: 99% obstetric consultations, 98% for anesthesia, 92% for hemoglobin, 77% for the group card available in the record, 89% agglutinins, 35% for the notification of the installation of bag, 36% for the notification of the amount of blood lost, 69% for the supervisor within two hours, and 64% for the directed delivery. For component "Support", the overall compliance rate was 81% (95: 79-83%) of 118 PPH AVB, and 85% in the 71 uterine atonies in 21 pregnancies (3 had no HPP

Environmental Audit at Santa Barbara Operations, Special Technologies Laboratory, Remote Sensing Laboratory, North Las Vegas Facilities

International Nuclear Information System (INIS)

1991-03-01

This report documents the results of the Environmental Audit of selected facilities under the jurisdiction of the DOE Nevada Operations Office (NV) that are operated by EG and G Energy Measurements, Incorporated (EG and G/EM). The facilities included in this Audit are those of Santa Barbara Operation (SBO) at Goleta, California; the Special Technologies Laboratory (STL) at Santa Barbara, California; and Las Vegas Area Operations (LVAO) including the Remote Sensing Laboratory (RSL) at Nellis Air Force Base in Nevada, and the North Las Vegas Facilities (NLVF) at North Las Vegas, Nevada. The Environmental Audit was conducted by the US Department of Energy's (DOE) Office of Environmental Audit, commencing on January 28, 1991 and ending on February 15, 1991. The scope of the Audit was comprehensive, addressing environmental activities in the technical areas of air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. Also assessed was compliance with applicable Federal, state, and local regulations and requirements; internal operating requirements; DOE Orders; and best management practices. 8 tabs

Corporate compliance: framework and implementation.

Science.gov (United States)

Fowler, N

1999-01-01

The federal government has created numerous programs to combat fraud and abuse. The government now encourages healthcare facilities to have a corporate compliance program (CCP), a plan that reduces the chances that the facility will violate laws or regulations. A CCP is an organization-wide program comprised of a code of conduct and written policies, internal monitoring and auditing standards, employee training, feedback mechanisms and other features, all designed to prevent and detect violations of governmental laws, regulations and policies. It is a system or method ensuring that employees understand and will comply with laws that apply to what they do every day. Seven factors, based on federal sentencing guidelines, provide the framework for developing a CCP. First, a facility must establish rules that are reasonably capable of reducing criminal conduct. Second, high-level personnel must oversee the compliance effort. Third, a facility must use due care in delegating authority in the compliance initiative. Fourth, standards must be communicated effectively to employees, and fifth, a facility must take reasonable steps to achieve compliance. Sixth, standards must be enforced consistently across the organization and last, standards must be modified or changed for reported concerns, to ensure they are not repeated. PROMINA Health System, Inc. in Atlanta, Ga., designed a program to meet federal guidelines. It started with a self-assessment to define its areas or risk. Next, it created the internal structure and assigned organizational responsibility for running the CCP. PROMINA then developed standards of business and professional conduct, established vehicles of communication and trained employees on the standards. Finally, it continues to develop evidence of the program's effectiveness by monitoring and documenting its compliance activities.

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...

77 FR 12365 - Agency Information Collection; Activity Under OMB Review: Submission of Audit Reports-Part 248

Science.gov (United States)

2012-02-29

... independent public accountant. If a carrier does not have an annual audit, the carrier must file a statement... (BTS), DOT. ACTION: Notice. SUMMARY: In compliance with the Paperwork Reduction Act of 1995, Public Law 104-13, the Bureau of Transportation Statistics invites the general public, industry and other...

Cybersecurity Challenges and Compliance Issues within the U.S. Healthcare Sector

Directory of Open Access Journals (Sweden)

Derek Mohammed

2015-02-01

Full Text Available Increasingly there are security breaches in U.S. Healthcare organizations that result in billions of dollars of damage to the healthcare system and a high personal cost to individuals whose identifiable and private information is unprotected. The Privacy Act of 1974, Health Insurance Portability and Accountability Act (HIPAA, and Health Information Technology for Economic and Clinical Health Act (HITECH are three prominent Acts by the federal government that regulate and protect the confidentiality of personal information in the Healthcare system against breaches. This is a case study examining three organizations in the Healthcare Sector using document analysis to ascertain the problems that resulted in information breaches and the consequences of such breaches. It indicates the failures that occur with the inadequate compliance to the above federal Acts and provides recommendations to control future breaches from occurring. The organizations examined are:  The Veterans Administration which lacked basic security controls, the Utah Department of Technology Service that failed to control their personally identifiable information, and private healthcare organizations which revealed shortcomings in HIPAA compliance after data breach disclosures or random audits. Each case results from a lack of proper protection on systems and equipment containing sensitive data. The study recommendations include the need for organizations to lead by example as well as the establishment of tighter regulations and enforcement measures relating to civil fines, and audits to review organizational compliance with federal laws.

Traceability and retrievability: Documentation, the bridge from science to compliance

International Nuclear Information System (INIS)

Warner, P.J.

1997-01-01

In this day of regulatory compliance, the fact that good science was practiced and documented is, in and of itself, not enough to assure a successful licensing or permitting result. A new level of documentation, that clearly walks a non-project reviewer through the traceability of all activities and decisions is required for successful acceptance of scientific results. Compliance reviewers (whether the Nuclear Regulatory Commission (NRC), Environmental Protection Agency (EPA), etc.) expect to verify the results of the scientific and program activities without the physical presence of the person or persons that conducted the activity. Traceability of activities and associated decisions through the retrieval of all associated records is a must. This presentation is based on lessons learned from the various quality assurance (QA) audits and program reviews of Sandia National Laboratories, Nuclear Waste Management Programs Center, scientific and programmatic documentation. The authors build a bridge from science to compliance from lessons learned. Here now is a somewhat fictional rendition of actual scientific testing and compliance support activities

A virtual dosimetry audit - Towards transferability of gamma index analysis between clinical trial QA groups.

Science.gov (United States)

Hussein, Mohammad; Clementel, Enrico; Eaton, David J; Greer, Peter B; Haworth, Annette; Ishikura, Satoshi; Kry, Stephen F; Lehmann, Joerg; Lye, Jessica; Monti, Angelo F; Nakamura, Mitsuhiro; Hurkmans, Coen; Clark, Catharine H

2017-12-01

Quality assurance (QA) for clinical trials is important. Lack of compliance can affect trial outcome. Clinical trial QA groups have different methods of dose distribution verification and analysis, all with the ultimate aim of ensuring trial compliance. The aim of this study was to gain a better understanding of different processes to inform future dosimetry audit reciprocity. Six clinical trial QA groups participated. Intensity modulated treatment plans were generated for three different cases. A range of 17 virtual 'measurements' were generated by introducing a variety of simulated perturbations (such as MLC position deviations, dose differences, gantry rotation errors, Gaussian noise) to three different treatment plan cases. Participants were blinded to the 'measured' data details. Each group analysed the datasets using their own gamma index (γ) technique and using standardised parameters for passing criteria, lower dose threshold, γ normalisation and global γ. For the same virtual 'measured' datasets, different results were observed using local techniques. For the standardised γ, differences in the percentage of points passing with γ audit has been an informative step in understanding differences in the verification of measured dose distributions between different clinical trial QA groups. This work lays the foundations for audit reciprocity between groups, particularly with more clinical trials being open to international recruitment. Copyright © 2017 Elsevier B.V. All rights reserved.

Environmental Compliance Audit Handbook (ECAH): U.S. Fish and Wildlife Service

National Research Council Canada - National Science Library

Schell, Donna

2000-01-01

.... The concept was to combine the Code of Federal Regulations with good management practices and risk management issues into a series of checklists that show legal requirements and specific items of operations to review. This handbook is continually updated to address new environmental compliance laws and regulations.

Measuring hand hygiene compliance rates in different special care settings: a comparative study of methodologies

Directory of Open Access Journals (Sweden)

Thyago Pereira Magnus

2015-04-01

Conclusions: Hand hygiene compliance was reasonably high in these units, as measured by direct observation. However, a lack of correlation with results obtained by other methodologies brings into question the validity of direct observation results, and suggests that periodic audits using other methods may be needed.

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...

Retailer licensing and tobacco display compliance: are some retailers more likely to flout regulations?

Science.gov (United States)

Fry, Rae; Burton, Suzan; Williams, Kelly; Walsberger, Scott; Tang, Anita; Chapman, Kathy; Egger, Sam

2017-03-01

To assess retailer compliance with a licensing scheme requiring tobacco retailers to list their business details with the government, to examine whether listed retailers are more likely to comply with a point-of-sale (POS) display ban and other in-store retailing laws and to explore variations in compliance between different retailer types and locations. An audit of 1739 retailers in New South Wales, Australia, was used to assess compliance with tobacco retailing legislation. Auditors actively searched for and audited unlisted retailers and all listed retailers in 122 metropolitan and regional postcodes. Multivariate generalised linear regression models were used to examine associations between compliance and retailer type, remoteness and demographic characteristics (socioeconomic level, proportion of population under 18 years and proportion born in Australia). One unlisted tobacco retailer was identified for every 12.6 listed tobacco retailers. Unlisted retailers were significantly more likely than listed retailers to breach in-store retailing laws (plaws was only 73.4%. Retailers in socioeconomically disadvantaged areas had lower compliance than those in high socioeconomic areas. Some tobacco retailers did not list their business details with the government as required, even though there was no financial cost to do so. Unlisted retailers were more likely to violate in-store regulations. The results suggest licensing schemes can be useful for providing a list of retailers, thus facilitating enforcement, but require a system to search for, and respond to, unlisted/unlicensed retailers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

A national house-staff audit of medical prophylaxis in medical patients for the PREVENTion of Venous ThromboEmbolism (PREVENT-VTE).

Science.gov (United States)

Adamali, H; Suliman, A M; Zaid, H; O'Donoghue, E; Burke, A; Suliman, A W; Salem, M; O'Toole, A; Yearoo, A Ibrahim; Javid, S; Ullah, I; Bolger, K; Dunican, E; McCullagh, B; Curtin, D; Lonergan, M T; Dillon, L; Murphy, A W; Gaine, S

2013-01-01

We established a national audit to assess the thromboprophylaxis rate for venous thromoembolism (VTE) in at risk medical patients in acute hospitals in the Republic of Ireland and to determine whether the use of stickers to alert physicians regarding thromboprophylaxis would double the rate prophylaxis in a follow-up audit. 651 acute medical admission patients in the first audit and 524 in the second re-audit were recruited. The mean age was 66.5 yrs with similar numbers of male and female patients and 265 (22.6%) patients were active smokers. The first and second audits identified 549 (84%) and 487 (93%) of patients at-risk for VTE respectively. Of the at-risk patients, 163 (29.7%) and 132 (27.1%) received LMWH in the first and second audit respectively. Mechanical thromboprophylaxis was instigated in 75 (13.6%) patients in the first and 86 (17.7%) patients in the second audit. The placement of stickers in patient charts didn't produce a significant increase in the number of at risk patients treated in the second audit. There is unacceptably low adherence to the ACCP guidelines in Ireland and more complex intervention than chart reminders are required to improve compliance.

Use of audits and reviews to improve plant performance, INPO'S experience

International Nuclear Information System (INIS)

Mc Coy, C.K.

1986-01-01

INPO's primary mission is to assist utilities in improving their nuclear plants performance. Consequently, the author has viewed utility audits and reviews as potential tools for improving plant performance. He has attempted to find examples where these tools are used effectively, and to find common elements of effective utility audit and review programs. One thing the author noted was that the words ''audit'' and ''review'' were not consistently used or understood. So to begin, he likes to stick to Webster's definitions in the context of nuclear power activities. First, Webster defines the verb audit as ''to examine with intent to verify.'' In this context this means to verify compliance with requirements. Second, Webster defines a review as ''a general survey'' or ''a critical evaluation.'' In this context this means an evaluation of an activity or program for effectiveness in accomplishing its intended purpose. INPO's evaluations are reviews, not audits, and they are intended to provide information to utility managers upon which they may make changes to improve performance. INPO does make ''recommendations'' based on effective practices seen at other plants, but the author insists that line management develop the corrective action. INPO provides follow-up at the next evaluation to ensure the corrective actions taken by management were effective. INPO bases most of its findings on observations of work and conditions in the plant as noted by knowledgeable personnel trained in observation techniques

Multicentre validation of IMRT pre-treatment verification: Comparison of in-house and external audit

International Nuclear Information System (INIS)

Jornet, Núria; Carrasco, Pablo; Beltrán, Mercè; Calvo, Juan Francisco; Escudé, Lluís; Hernández, Victor; Quera, Jaume; Sáez, Jordi

2014-01-01

Background and purpose: We performed a multicentre intercomparison of IMRT optimisation and dose planning and IMRT pre-treatment verification methods and results. The aims were to check consistency between dose plans and to validate whether in-house pre-treatment verification results agreed with those of an external audit. Materials and methods: Participating centres used two mock cases (prostate and head and neck) for the intercomparison and audit. Compliance to dosimetric goals and total number of MU per plan were collected. A simple quality index to compare the different plans was proposed. We compared gamma index pass rates using the centre’s equipment and methodology to those of an external audit. Results: While for the prostate case, all centres fulfilled the dosimetric goals and plan quality was homogeneous, that was not the case for the head and neck case. The number of MU did not correlate with the plan quality index. Pre-treatment verifications results of the external audit did not agree with those of the in-house measurements for two centres: being within tolerance for in-house measurements and unacceptable for the audit or the other way round. Conclusions: Although all plans fulfilled dosimetric constraints, plan quality is highly dependent on the planner expertise. External audits are an excellent tool to detect errors in IMRT implementation and cannot be replaced by intercomparison using results obtained by centres

QA role in advanced energy activities: Reductionism, emergence, and functionalism; presuppositions in designing internal QA audits

Energy Technology Data Exchange (ETDEWEB)

Bodnarczuk, M.

1988-06-01

After a brief overview of the mission of Fermilab, this paper explores some of the problems associated with designing internal QA audits. The paper begins with several examples of how audits should not be designed, then goes on to analyze two types of presuppositions about organizational structure (reductionism and emergence) that can be misleading and skew the data sample if folded too heavily into the checklist. A third type of presupposition (functionalism), is proposed as a viable way of achieving a more well-rounded measure of the performance of an organization, i.e. its effectiveness, not just compliance.

 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.

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 ...

Developing a tool for the preparation of GMP audit of pharmaceutical contract manufacturer.

Science.gov (United States)

Linna, Anu; Korhonen, Mirka; Mannermaa, Jukka-Pekka; Airaksinen, Marja; Juppo, Anne Mari

2008-06-01

Outsourcing is rapidly growing in the pharmaceutical industry. When the manufacturing activities are outsourced, control of the product's quality has to be maintained. One way to confirm contract manufacturer's GMP (Good Manufacturing Practice) compliance is auditing. Audits can be supported for instance by using GMP questionnaires. The objective of this study was to develop a tool for the audit preparation of pharmaceutical contract manufacturers and to validate its contents by using Delphi method. At this phase of the study the tool was developed for non-sterile finished product contract manufacturers. A modified Delphi method was used with expert panel consisting of 14 experts from pharmaceutical industry, authorities and university. The content validity of the developed tool was assessed by a Delphi questionnaire round. The response rate in Delphi questionnaire round was 86%. The tool consisted of 103 quality items, from which 90 (87%) achieved the pre-defined agreement rate level (75%). Thirteen quality items which did not achieve the pre-defined agreement rate were excluded from the tool. The expert panel suggested only minor changes to the tool. The results show that the content validity of the developed audit preparation tool was good.

CURRENT CONCEPTS ON SELECTION TECHNIQEUS IN FINANCIAL AUDITING

Directory of Open Access Journals (Sweden)

Munteanu Ciprian

2015-07-01

Full Text Available The financial auditor's work evolves around the issue of an independent, professional and objective opinion on the compliance of the client's financial statements with the national accounting rules and principles. At the same time, the auditor will have to express an opinion on the ability of the company to continue its activity. An ideal situation would involve auditing all the components of the yearly accounts, but this would take time, effort and a very high cost. Fortunately, the audit team has some very useful tools for acquiring audit evidence in a fast and conclusive way - selection techniques. These techniques may be used in different phases of the audit and auditors have been using them for a long time, in fact no audit program would function without these techniques. They have become quite common as the auditors make important judgments, such as determining what type of technique to apply, whether to use statistical or nonstatistical techniques, appropriate inputs to determine sample size, and evaluation of results, particularly when errors are detected. This paper aims to theoretically present the main selection techniques, indicating how, why and when to use them. There are six selection techniques and we deal with the most frequent four of them. Our purpose is to present the characteristics and set the limits of these techniques, emphasizing sampling as the most common selection technique currently in use. A commonly held misconception about statistical sampling, for example, is that it removes the need for the use of the professional judgement. While it is true that statistical sampling uses statistical methods to determine the sample size and to select and evaluate audit samples, it is the responsibility of the auditor to consider and specify in advance factors such as materiality, the expected error rate or amount, the risk of over-reliance or the risk of incorrect acceptance, audit risk, inherent risk, control risk, standard

Proactive compliance report 2004

International Nuclear Information System (INIS)

2005-01-01

The Alberta Energy and Utilities Board (EUB) stipulates requirements to protect public safety, minimize environmental impacts, improve conservation, and ensure equity by promoting orderly and responsible energy development. Surveillance activities by the EUB, such as inspections and audits, ensures compliance with these requirements. This report presents statistical results of the enforcement ladder process (inspections, complaints, activities, major initiatives, and enforcement) for 2004 across ten EUB groups, including, Field Surveillance, Resources Applications Group, Operations Group, Environment Group, Utilities Branch, Facilities Applications Group, Corporate Compliance Group, Fort McMurray, Information and Dissemination Group, and Financial Management Group. When a noncompliance is identified, the EUB uses a process that has an established policy for EUB enforcement actions. Enforcement actions are determined by the severity of the noncompliance event and are escalated for subsequent noncompliance or failure to comply with the EUB's corrective order. Within the process, the EUB provides a grace period after an initial enforcement action. During this period, the EUB will take appropriate enforcement actions for subsequent noncompliances but will not escalate enforcement consequences. Enforcement consequences are escalated after the grace period has expired. 72 tabs

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.

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...

Is audit research? The relationships between clinical audit and social-research.

Science.gov (United States)

Hughes, Rhidian

2005-01-01

Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.

HS.Register - An Audit-Trail Tool to Respond to the General Data Protection Regulation (GDPR).

Science.gov (United States)

Gonçalves-Ferreira, Duarte; Leite, Mariana; Santos-Pereira, Cátia; Correia, Manuel E; Antunes, Luis; Cruz-Correia, Ricardo

2018-01-01

Introduction The new General Data Protection Regulation (GDPR) compels health care institutions and their software providers to properly document all personal data processing and provide clear evidence that their systems are inline with the GDPR. All applications involved in personal data processing should therefore produce meaningful event logs that can later be used for the effective auditing of complex processes. Aim This paper aims to describe and evaluate HS.Register, a system created to collect and securely manage at scale audit logs and data produced by a large number of systems. Methods HS.Register creates a single audit log by collecting and aggregating all kinds of meaningful event logs and data (e.g. ActiveDirectory, syslog, log4j, web server logs, REST, SOAP and HL7 messages). It also includes specially built dashboards for easy auditing and monitoring of complex processes, crossing different systems in an integrated way, as well as providing tools for helping on the auditing and on the diagnostics of difficult problems, using a simple web application. HS.Register is currently installed at five large Portuguese Hospitals and is composed of the following open-source components: HAproxy, RabbitMQ, Elasticsearch, Logstash and Kibana. Results HS.Register currently collects and analyses an average of 93 million events per week and it is being used to document and audit HL7 communications. Discussion Auditing tools like HS.Register are likely to become mandatory in the near future to allow for traceability and detailed auditing for GDPR compliance.

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

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...

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 ...

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...

One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)

Science.gov (United States)

Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.

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...

Behavior of audit fees in the audit firm or partner changes

Directory of Open Access Journals (Sweden)

Marcelo Antonio Pierri Junior

2016-09-01

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

DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

Science.gov (United States)

2016-05-01

with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with... Accountability Office Highlights of GAO-16-383, a report to congressional committees May 2016 DOD FINANCIAL MANAGEMENT Greater Visibility... Accounting Standards Advisory Board FIAR Financial Improvement and Audit Readiness IUS internal-use software NDAA National Defense Authorization Act

Justification of directions of technological and price audit systems changes for the purpose of high-rise construction innovating

Science.gov (United States)

Rogacheva, Yana; Panenkov, Andrey; Petrikova, Zinaida; Nezhnikova, Ekaterina

2018-03-01

Improving the quality of high-rise buildings under modern conditions should be based not only on compliance with the norms of technical regulations, but also on ensuring energy efficiency, environmental friendliness, and intellectuality, which can be achieved only through the introduction of innovations at all stages of the life cycle of the investment project. Authors of this article justified the need for a mechanism of technological and price audit of projects. They also suggested the model of life cycle of organizational and economic changes, connected with implantation of the mechanism of projects audit. They showed innovation character of ecological high-rise construction for the whole life cycle. Authors also made proposals to change the audit system for high-rise construction projects in the focus of its environmental friendliness.

Justification of directions of technological and price audit systems changes for the purpose of high-rise construction innovating

Directory of Open Access Journals (Sweden)

Rogacheva Yana

2018-01-01

Full Text Available Improving the quality of high-rise buildings under modern conditions should be based not only on compliance with the norms of technical regulations, but also on ensuring energy efficiency, environmental friendliness, and intellectuality, which can be achieved only through the introduction of innovations at all stages of the life cycle of the investment project. Authors of this article justified the need for a mechanism of technological and price audit of projects. They also suggested the model of life cycle of organizational and economic changes, connected with implantation of the mechanism of projects audit. They showed innovation character of ecological high-rise construction for the whole life cycle. Authors also made proposals to change the audit system for high-rise construction projects in the focus of its environmental friendliness.

Internal Controls and Compliance With Laws and Regulations for the FY 1996 Financial Statements of the "Other Defense Organizations" Receiving Department 97 Appropriations

National Research Council Canada - National Science Library

1997-01-01

The overall audit objective was to assess internal controls and compliance with laws and regulations and to review and evaluate the adjustments to the FY 1996 "Other Defense Organizations" financial statements...

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

Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-08-21

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

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.

 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...

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% ...

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.

REFORM OF REGULATORY POLICY IN THE FIELD OF SUPERVISION OF AUDIT ACTIVITY

Directory of Open Access Journals (Sweden)

Iryna Kantsir

2017-12-01

Full Text Available Reforming the regulatory system and supervision of audit activity in Ukraine is a basic condition for Ukraine’s accession to the European Community, and the introduction of international standards in the field of audit and supervision of audit activity and quality assurance of audit services should be correlated with the standards of European and world audit practice. The dominant factor in the effective functioning of independent control is the choice of a model of supervision of the mechanism for its implementation; effectiveness of the system of monitoring the quality of audit services; effectiveness of legal and regulatory framework of audit activity. The regulation of audit activity is to coordinate direct and indirect actions aimed at the subject of audit activity with the purpose of ensuring the quality of audit services and minimizing the level of audit risk. The purpose of the research is: analysis of the basic models of regulation of audit activity aimed at improving the legal regulation of economic relations in general and subjects of audit activity in particular. Determination of expediency of implementation of public oversight as monitoring of the process of implementation of audit activity in the context of granting the right to conduct audit activities to individuals, implementation of standards of professional ethics and quality control of audit services, permanence of education and imposing sanctions for non-compliance by auditors with the requirements of the current legislation. Method (methodology. In the process of research, general scientific and special methods of scientific knowledge are used: abstract-logical (in the disclosure of theoretical and methodological foundations of public oversight; synthesis and system analysis (substantiation of the essential characteristics of the system of public oversight; system analysis and theoretical generalization (definition of institutional prerequisites for the introduction of

Environmental Compliance Audit Handbook (ECAH): U.S. Fish and Wildlife Service. (Revision)

National Research Council Canada - National Science Library

Schell, Donna

1998-01-01

.... The concept was to combine the Code of Federal Regulations with good management practices and risk-management issues into a series of checklists that show legal requirements and specific items of operations to review. This handbook is continually updated to address new environmental compliance laws and regulations.

Variable effectiveness of stepwise implementation of nudge-type interventions to improve provider compliance with intraoperative low tidal volume ventilation.

Science.gov (United States)

O'Reilly-Shah, Vikas N; Easton, George S; Jabaley, Craig S; Lynde, Grant C

2018-05-18

Identifying mechanisms to improve provider compliance with quality metrics is a common goal across medical disciplines. Nudge interventions are minimally invasive strategies that can influence behavioural changes and are increasingly used within healthcare settings. We hypothesised that nudge interventions may improve provider compliance with lung-protective ventilation (LPV) strategies during general anaesthesia. We developed an audit and feedback dashboard that included information on both provider-level and department-level compliance with LPV strategies in two academic hospitals, two non-academic hospitals and two academic surgery centres affiliated with a single healthcare system. Dashboards were emailed to providers four times over the course of the 9-month study. Additionally, the default setting on anaesthesia machines for tidal volume was decreased from 700 mL to 400 mL. Data on surgical cases performed between 1 September 2016 and 31 May 2017 were examined for compliance with LPV. The impact of the interventions was assessed via pairwise logistic regression analysis corrected for multiple comparisons. A total of 14 793 anaesthesia records were analysed. Absolute compliance rates increased from 59.3% to 87.8%preintervention to postintervention. Introduction of attending physician dashboards resulted in a 41% increase in the odds of compliance (OR 1.41, 95% CI 1.17 to 1.69, p=0.002). Subsequently, the addition of advanced practice provider and resident dashboards lead to an additional 93% increase in the odds of compliance (OR 1.93, 95% CI 1.52 to 2.46, p<0.001). Lastly, modifying ventilator defaults led to a 376% increase in the odds of compliance (OR 3.76, 95% CI 3.1 to 4.57, p<0.001). Audit and feedback tools in conjunction with default changes improve provider compliance. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise

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

Directory of Open Access Journals (Sweden)

Tubagus Ismail

2015-05-01

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

Security practices and regulatory compliance in the healthcare industry.

Science.gov (United States)

Kwon, Juhee; Johnson, M Eric

2013-01-01

Securing protected health information is a critical responsibility of every healthcare organization. We explore information security practices and identify practice patterns that are associated with improved regulatory compliance. We employed Ward's cluster analysis using minimum variance based on the adoption of security practices. Variance between organizations was measured using dichotomous data indicating the presence or absence of each security practice. Using t tests, we identified the relationships between the clusters of security practices and their regulatory compliance. We utilized the results from the Kroll/Healthcare Information and Management Systems Society telephone-based survey of 250 US healthcare organizations including adoption status of security practices, breach incidents, and perceived compliance levels on Health Information Technology for Economic and Clinical Health, Health Insurance Portability and Accountability Act, Red Flags rules, Centers for Medicare and Medicaid Services, and state laws governing patient information security. Our analysis identified three clusters (which we call leaders, followers, and laggers) based on the variance of security practice patterns. The clusters have significant differences among non-technical practices rather than technical practices, and the highest level of compliance was associated with hospitals that employed a balanced approach between technical and non-technical practices (or between one-off and cultural practices). Hospitals in the highest level of compliance were significantly managing third parties' breaches and training. Audit practices were important to those who scored in the middle of the pack on compliance. Our results provide security practice benchmarks for healthcare administrators and can help policy makers in developing strategic and practical guidelines for practice adoption.

Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...

[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.

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...

THE IMPLICATIONS OF INFORMATION SYSTEMS AUDIT FOR FINANCIAL STATEMENT

Directory of Open Access Journals (Sweden)

Andrei-Mirel Florea

2015-05-01

Full Text Available The dependence on the information technology (IT is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.

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

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.

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)

Compliance with children's television food advertising regulations in Australia.

Science.gov (United States)

Roberts, Michele; Pettigrew, Simone; Chapman, Kathy; Miller, Caroline; Quester, Pascale

2012-10-05

The objective of this study was to assess the effectiveness of the Australian co-regulatory system in limiting children's exposure to unhealthy television food advertising by measuring compliance with mandatory and voluntary regulations. An audit was conducted on food and beverage television advertisements broadcast in five major Australian cities during children's programming time from 1st September 2010 to 31st October 2010. The data were assessed against mandatory and voluntary advertising regulations, the information contained in an industry report of breaches, and the Australian Guide to Healthy Eating. During the two months of data collection there were a total of 951 breaches of the combined regulations. This included 619 breaches of the mandatory regulations (CTS) and 332 breaches of the voluntary regulations (RCMI and QSRI). Almost 83% of all food and beverages advertised during children's programming times were for foods classified as 'Extras' in the Australian Guide to Healthy Eating. There were also breaches in relation to the amount of advertising repetition and the use of promotional appeals such as premium offers, competitions, and endorsements by popular children's characters. The self-regulatory systems were found to have flaws in their reporting and there were errors in the Australian Food and Grocery Council's compliance report. This audit suggests that current advertising regulations are inadequate. Regulations need to be closely monitored and more tightly enforced to protect children from advertisements for unhealthy foods.

Final audit report of remedial action construction at the UMTRA project site Rifle, Colorado. Rev. 1

International Nuclear Information System (INIS)

1997-01-01

This final audit report summarizes the assessments performed by the U.S. Department of Energy (DOE) Environmental Restoration Division (ERD) and its Technical Assistance Contractor (TAC) of remedial action compliance with approved plans, specifications, standards, and 40 CFR Part 192 at the Rifle, Colorado, Uranium Mill Tailings Remedial Action (UMTRA) Project site. Remedial action construction was directed by the Remedial Action Contractor (RAC)

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

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.

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.

Compliance and Effectiveness of WHO Surgical Safety Check list: A JPMC Audit.

Science.gov (United States)

Anwer, Mariyah; Manzoor, Shahneela; Muneer, Nadeem; Qureshi, Shamim

2016-01-01

To assess World Health Organization (WHO) Surgical Safety Checklist (SSC), compliance and its effectiveness in reducing complications and final outcome of patients. This was a prospective study done in Department of General Surgery (Ward 02), Jinnah Postgraduate Medical Centre (JPMC), Karachi. The study included Total 3638 patients who underwent surgical procedure in elective theatre in four years from November 2011 to October 2015 since the SSC was included as part of history sheets in ward. Files were checked to confirm the compliance with regards to filling the three stage checklist properly and complications were noted. In 1st year, out of 840 surgical procedures, SSC was properly marked in 172 (20.4%) cases. In 2nd year, out of 857 surgical procedures 303 (35.3%) cases were marked which increased in 3rd year out of 935 surgical procedures 757 (80.9%) cases and in 4th year out of 932 surgical procedures 838 (89.9%) cases were marked. No significant change in site and side (left or right) complications were noted in all four years. Surgical Site Infection (SSI) was noted in 59 (7.50%), 52 (6.47%), 44 (4.70%) and 20 (2.12%) cases in 1st, 2nd, 3rd and 4th year respectively. SSI in laparoscopic cholecystectomies was 41 (20.8 %), 45 (13%), 20 (5.68%) and 4 (1.12%) in 1st, 2nd, 3rd and 4th year respectively. No significant change in chest complications were noted in all four years. Mortality rate also remained same in all four years. WHO SSC is an effective tool in reducing in-hospital complications thus producing a favorable outcome. Realization its efficacy would improve compliance.

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 ...

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.

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.

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.

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,

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.

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

Protective mechanical ventilation in United Kingdom critical care units: A multicentre audit.

Science.gov (United States)

Newell, Christopher P; Martin, Matthew J; Richardson, Neil; Bourdeaux, Christopher P

2017-05-01

Lung protective ventilation is becoming increasingly used for all critically ill patients being mechanically ventilated on a mandatory ventilator mode. Compliance with the universal application of this ventilation strategy in intensive care units in the United Kingdom is unknown. This 24-h audit of ventilation practice took place in 16 intensive care units in two regions of the United Kingdom. The mean tidal volume for all patients being ventilated on a mandatory ventilator mode was 7.2(±1.4) ml kg -1 predicted body weight and overall compliance with low tidal volume ventilation (≤6.5 ml kg -1 predicted body weight) was 34%. The mean tidal volume for patients ventilated with volume-controlled ventilation was 7.0(±1.2) ml kg -1 predicted body weight and 7.9(±1.8) ml kg -1 predicted body weight for pressure-controlled ventilation ( P  < 0.0001). Overall compliance with recommended levels of positive end-expiratory pressure was 72%. Significant variation in practice existed both at a regional and individual unit level.

Auditing fetal nasal bone images in the first trimester of pregnancy: results from a peer review program.

Science.gov (United States)

Palermo, Fernanda Gasparin; Albuquerque, Débora de Paula Soares de Medeiros; Martins, Wellington P; Araujo Júnior, Edward; Bruns, Rafael Frederico

2016-09-01

To establish a structured review process to facilitate the identification of the fetal nasal bone (NB) in the first trimester ultrasound scan to improve the quality images. We conducted a retrospective observational study in fetal NB images obtained during ultrasound exams of singleton pregnancies that underwent first trimester screening (crown-rump length 45-84 mm). When the images were obtained the examiner was not aware of the study. Audit was conducted by an examiner according criteria established by the Fetal Medicine Foundation. Fetal NB images were assessed regarding adequate magnification, mid-sagittal view and transducer held parallel to the direction of the nose. The transvaginal and transabdominal as well as anterior and posterior fetal back groups were compared using χ(2) test. We considered 874 fetal NB images for auditing. Fetal NB was considered present in 865 images (99%). During the audit process, we identified 72 (8.2%) cases of disagreement between examiner and auditor assessments. Disagreement was higher when image quality was poor (62 cases = 7%). Transvaginal approach performed better in the following criteria: adequate magnification (p audit program for fetal NB is feasible in a clinical scenario. Image quality appears to play an important role in compliance to image standards audited and in agreement between examiner and auditor.

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.

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...

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

Directory of Open Access Journals (Sweden)

В. І. Томіна

2016-01-01

Full Text Available The development of the scope of the audit and its stable functioning is directly related to the level of efficiency of its administrative and legal support. The introduction of market economy in Ukraine accompanied by the development of these types of entities that protect the interests of users of financial and other economic information. Auditing as one of the types of business ensures the implementation of such a form of non-state financial control, which is to review accounting and financial statements of different enterprises and different activities in terms of their reliability and compliance with the law. To implement effective public policy in auditing activity necessary to improve its administrative and legal framework, to which we have included the following elements: a system of special legislation authorized public authorities, their legal status, the relationship between them and the powerful mechanism of influence on the relevant social relations. Researchers, lawyers focused on the analysis of domestic legislation addressing the theoretical issues of audit works based on domestic and Russian scientists in the field of finance. The purpose of the article is that based on the analysis of domestic and foreign scientific, journalistic sources and industry domestic law to investigate the nature of audit, analyze the current state of administrative and legal support audit activities and to formulate proposals for its improvement through the introduction of changes to the industry legislation and practice. Auditing plays an important in the functioning of the market economy, is one of the important elements that guarantee stability and confidence of individuals and entities by reducing a variety of financial and economic risks. Thus, the formation mechanism of legal and organizational audit regulation in Ukraine has a leverage creating safeguards against the unpredictability of market players, which forms the general financial and

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.

The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement

Directory of Open Access Journals (Sweden)

Deby Suryani

2018-03-01

Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.

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

THE APPLICATION OF THE CROSS COMPLIANCE IN DIRECT PAYMENTS TO FARMERS

Directory of Open Access Journals (Sweden)

Constantin DARIE

2014-12-01

Full Text Available This paper is a summary of the study on the optimization of cross compliance in direct payments to farmers in Romania by assessing the situation on the enforcement of cross compliance schemes and measures to support farmers during 2007-2013 and find the best implementation model for the next period. This has been used data and information from IACS database, audit reports and statistical reports on cross, managed by APIA. The analysis shows the existence of a large number of standards for good agricultural and environmental condition (GAEC and the statutory management requirements (SMR in continuous revision, difficult to understand by land surveyors and farmers have to comply. This led to a large number of nonconformities and sanctions to reduce payments to certain standards/requirements (approx. 23,029 cases of non-compliance, i.e. 25.86% of the farmers control and penalties totaling approx. 1,412,690 € for period analyzed, with a negative impact on the use of EU funds for agriculture. In response to the matters referred propose simplification of cross compliance, reducing the number of standards and mandatory requirements for farmers (from 13 standards GAEC and 18 requirements SMR currently to 7 standards GAEC and 13 requirements SMR in the new implementation an effective system of management and control, and an action plan on informing farmers on cross compliance.

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...

Compliance with children’s television food advertising regulations in Australia

Science.gov (United States)

2012-01-01

Background The objective of this study was to assess the effectiveness of the Australian co-regulatory system in limiting children’s exposure to unhealthy television food advertising by measuring compliance with mandatory and voluntary regulations. An audit was conducted on food and beverage television advertisements broadcast in five major Australian cities during children’s programming time from 1st September 2010 to 31st October 2010. The data were assessed against mandatory and voluntary advertising regulations, the information contained in an industry report of breaches, and the Australian Guide to Healthy Eating. Results During the two months of data collection there were a total of 951 breaches of the combined regulations. This included 619 breaches of the mandatory regulations (CTS) and 332 breaches of the voluntary regulations (RCMI and QSRI). Almost 83% of all food and beverages advertised during children’s programming times were for foods classified as ‘Extras’ in the Australian Guide to Healthy Eating. There were also breaches in relation to the amount of advertising repetition and the use of promotional appeals such as premium offers, competitions, and endorsements by popular children’s characters. The self-regulatory systems were found to have flaws in their reporting and there were errors in the Australian Food and Grocery Council’s compliance report. Conclusions This audit suggests that current advertising regulations are inadequate. Regulations need to be closely monitored and more tightly enforced to protect children from advertisements for unhealthy foods. PMID:23039855

Compliance with children’s television food advertising regulations in Australia

Directory of Open Access Journals (Sweden)

Roberts Michele

2012-10-01

Full Text Available Abstract Background The objective of this study was to assess the effectiveness of the Australian co-regulatory system in limiting children’s exposure to unhealthy television food advertising by measuring compliance with mandatory and voluntary regulations. An audit was conducted on food and beverage television advertisements broadcast in five major Australian cities during children’s programming time from 1st September 2010 to 31st October 2010. The data were assessed against mandatory and voluntary advertising regulations, the information contained in an industry report of breaches, and the Australian Guide to Healthy Eating. Results During the two months of data collection there were a total of 951 breaches of the combined regulations. This included 619 breaches of the mandatory regulations (CTS and 332 breaches of the voluntary regulations (RCMI and QSRI. Almost 83% of all food and beverages advertised during children’s programming times were for foods classified as ‘Extras’ in the Australian Guide to Healthy Eating. There were also breaches in relation to the amount of advertising repetition and the use of promotional appeals such as premium offers, competitions, and endorsements by popular children’s characters. The self-regulatory systems were found to have flaws in their reporting and there were errors in the Australian Food and Grocery Council’s compliance report. Conclusions This audit suggests that current advertising regulations are inadequate. Regulations need to be closely monitored and more tightly enforced to protect children from advertisements for unhealthy foods.

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

OpenAIRE

Gary MONROE; Sarowar HOSSAIN

2013-01-01

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

A quality assurance audit: phase III trial of maximal androgen deprivation in prostate cancer (TROG 96.01).

Science.gov (United States)

Steigler, A; Mameghan, H; Lamb, D; Joseph, D; Matthews, J; Franklin, I; Turner, S; Spry, N; Poulsen, M; North, J; Kovacev, O; Denham, J

2000-02-01

In 1997 the Trans-Tasman Radiation Oncology Group (TROG) performed a quality assurance (QA) audit of its phase III randomized clinical trial investigating the effectiveness of different durations of maximal androgen deprivation prior to and during definitive radiation therapy for locally advanced carcinoma of the prostate (TROG 96.01). The audit reviewed a total of 60 cases from 15 centres across Australia and New Zealand. In addition to verification of technical adherence to the protocol, the audit also incorporated a survey of centre planning techniques and a QA time/cost analysis. The present report builds on TROG's first technical audit conducted in 1996 for the phase III accelerated head and neck trial (TROG 91.01) and highlights the significant progress TROG has made in the interim period. The audit provides a strong validation of the results of the 96.01 trial, as well as valuable budgeting and treatment planning information for future trials. Overall improvements were detected in data quality and quantity, and in protocol compliance, with a reduction in the rate of unacceptable protocol violations from 10 to 4%. Audit design, staff education and increased data management resources were identified as the main contributing factors to these improvements. In addition, a budget estimate of $100 per patient has been proposed for conducting similar technical audits. The next major QA project to be undertaken by TROG during the period 1998-1999 is an intercentre dosimetry study. Trial funding and staff education have been targeted as the key major issues essential to the continued success and expansion of TROG's QA programme.

CQUIN audit for prescription of antibiotics for urinary tract infections in an acute medical assessment unit.

Science.gov (United States)

Oppenheimer, Maylin; Rezwan, Nivin

2015-01-01

Urinary tract infections (UTI) are a common presentation in a medical assessment unit, and we wanted to check compliance with hospital guidelines for antibiotic prescribing in patients presenting to hospital with urinary tract infection. The guidelines are based on local organisms and sensitivities. A retrospective audit of 40 patient records with positive urine cultures from July to August 2013 showed that 20% of patients with culture confirmed UTI were not given antibiotics at all. Of those prescribed antibiotics, 25% were non-compliant with local policy, and nearly one in two patients received more than one antibiotic. Furthermore, stop dates were not stated on 77% of the drug charts and duration of treatment ranged from one to 11 days. Interventions were then introduced in the form of group teaching sessions, proactive checks by Trust pharmacists and widely distributed posters, and the same data sets collected for April to March 2014 to assess for efficacy of the interventions. On re-auditing, 35% patients were not prescribed any antibiotics. However, compliance with local policy was 100%, including 100% drug charts having a stop/review date stated. The overall duration of treatment now ranged from one to seven days, and fewer than one in four patients had more than one antibiotic. Our results showed that improvement was needed in antibiotic stewardship, in particular with regards to compliance with the local guidelines and documentation of prescription. We have demonstrated that it is possible to improve compliance through teaching, by displaying information prominently, and vigilance by the clinical team. The outcome of this is a decreased number and duration of antibiotics prescribed, which has benefits for the patients, the hospital, and the community as a whole. Further work would include interventions to improve the number of patients who are missing antibiotic prescriptions altogether.

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

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.

Federal Student Loan Programs: Opportunities Exist to Improve Audit Requirements and Oversight Procedures. Report to Congressional Committees. GAO-10-668

Science.gov (United States)

Daly, Kay L.

2010-01-01

The Higher Education Opportunity Act of 2008, Pub. L. No. 110-315, mandated GAO (Government Accountability Office) to study the financial and compliance audits and reviews required or conducted for the Federal Family Education Loan (FFEL) program and the Federal Direct Student Loan (DL) program. The Department of Education's (Education) Office of…

AUDIT and AUDIT-C as screening instruments for alcohol problem use in adolescents.

Science.gov (United States)

Liskola, Joni; Haravuori, Henna; Lindberg, Nina; Niemelä, Solja; Karlsson, Linnea; Kiviruusu, Olli; Marttunen, Mauri

2018-07-01

The Alcohol Use Disorders Identification Test (AUDIT) is commonly used in adults to screen for harmful alcohol consumption but few studies exist on its use among adolescents. Our aim was to validate the AUDIT and its derivative consumption questionnaire (AUDIT-C) as screening instruments for the detection of problem use of alcohol in adolescents. 621 adolescents (age-range, 12-19 years) were drawn from clinical and population samples who completed the AUDIT questionnaire. Psychiatric diagnoses were assessed using K-SADS-PL. A rating based on the K-SADS-PL was used to assess alcohol use habits, alcohol use disorders, screening and symptom criteria questions. Screening performance of the AUDIT and AUDIT-C sum scores and Receiver Operating Characteristic (ROC) curves were calculated. The diagnostic odds ratios (dOR) were calculated to express the overall discrimination between cut-offs. Comparisons of ROC between the AUDIT and AUDIT-C pairs indicated a slightly better test performance by AUDIT for the whole sample and in a proportion of the subsamples. Optimal cut-off value for the AUDIT was ≥5 (sensitivity 0.931, specificity 0.772, dOR 45.22; 95% CI: 24.72-83.57) for detecting alcohol problem use. The corresponding optimal cut-off value for the AUDIT-C was ≥3 in detecting alcohol problem use (sensitivity 0.952, specificity 0.663, dOR 39.31; 95% CI: 19.46-78.97). Agreement between the AUDIT and AUDIT-C using these cut-off scores was high at 91.9%. Our results for the cut-off scores for the early detection of alcohol problem use in adolescents are ≥5 for AUDIT, and ≥3 for AUDIT-C. Copyright © 2018 Elsevier B.V. All rights reserved.

A complete audit cycle to assess adherence to a lung protective ventilation strategy.

Science.gov (United States)

Joynes, Emma; Dalay, Satinder; Patel, Jaimin M; Fayek, Samia

2014-11-01

There is clear evidence for the use of a protective ventilation protocol in patients with acute respiratory distress syndrome (ARDS). There is evidence to suggest that protective ventilation is beneficial in patients at risk of ARDS. A protective ventilation strategy was implemented on our intensive care unit in critical care patients who required mechanical ventilation for over 48 h, with and at risk for ARDS. A complete audit cycle was performed over 13 months to assess compliance with a safe ventilation protocol in intensive care. The ARDS network mechanical ventilation protocol was used as the standard for our protective ventilation strategy. This recommends ventilation with a tidal volume (V t) of 6 ml/kg of ideal body weight (IBW) and plateau airway pressure of ≤30 cm H2O. The initial audit failed to meet this standard with V t's of 9.5 ml/kg of IBW. Following the implementation of a ventilation strategy and an educational program, we demonstrate a significant improvement in practice with V t's of 6.6 ml/kg of IBW in the re-audit. This highlights the importance of simple interventions and continuous education in maintaining high standards of care.

Practice Audit in Gastroenterology (PAGE) program: A novel approach to continuing professional development

Science.gov (United States)

Armstrong, David; Hollingworth, Roger; Gardiner, Tara; Klassen, Michael; Smith, Wendy; Hunt, Richard H; Barkun, Alan; Gould, Michael; Leddin, Desmond

2006-01-01

BACKGROUND: Practice audit is an important component of continuing professional development that may more readily be undertaken if it were less complex. This qualitative study assessed the use of personal digital assistants to facilitate data collection and review. METHODS: Personal digital assistants programmed with standard questionnaires related to upper gastrointestinal endoscopies (Practice Audit in Gastroenterology-Endoscopy [‘PAGE-Endo’]) and colonoscopies (PAGE-Colonoscopy [‘PAGE-Colo’]) were provided to Canadian gastroenterologists, surgeons and internists. Over a three-week audit period, participants recorded indications, and the expected (E) and reported (R) findings for each procedure. Thereafter, participants recorded compliance with reporting, the ease of use and value of the PAGE program, and their willingness to perform another audit. RESULTS: Over 15 to 18 months, 173 participants completed PAGE-Endo (6168 procedures) and 111 completed PAGE-Colo (4776 procedures). Most respondents noted that PAGE was easy to use (99%), beneficial (88% to 95%), and that they were willing undertake another audit (92% to 95%). In PAGE-Endo, alarm features were prevalent (55%), but major reported findings were less common than expected: esophagitis (E 29.9%, R 14.8%), esophageal stricture (E 8.3%, R 3.6%), gastric ulcer (E 17.0%, R 4.7%), gastric cancer (E 4.3%, R 1.0%) and duodenal ulcer (E 11.5%, R 5.7%). In PAGE-Colo, more colonoscopies were performed for symptom investigation (55%) than for screening (25%) or surveillance (20%). There were marked interprovincial variations with respect to sedation, biopsies and technical aspects of colonoscopy. CONCLUSION: Secure, real-time data entry with review of aggregate and individual data in the PAGE program provided an acceptable, straightforward methodology for accredited practice audit activities. PAGE has considerable potential for continuing professional development in gastroenterology and other specialties

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.

The impact of global financial crisis on audit and non-audit fees

OpenAIRE

Alexeyeva, Irina; Svanström, Tobias

2015-01-01

This is the accepted and refereed manuscript to the article Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increa...

Management of Older Inpatients Who Refuse Nonpsychiatric Medication Within Birmingham and Solihull Mental Health NHS Foundation Trust: Audit.

Science.gov (United States)

Umotong, Eno

2016-12-01

The effects of poor medication compliance are well documented and include increased morbidity, early mortality, and financial costs to the society. According to national guidelines, when a competent patient refuses medication, the doctor on duty has a responsibility to ensure the patient understands their proposed course of action. The aims of this audit were to evaluate whether this consultation was taking place within older in-patient units across Birmingham and Solihull Mental Health NHS Foundation Trust when patients refuse nonpsychiatric medicines. Poor compliance was defined as more than five refusals of a nonpsychiatric medication over a 4-week period. A discussion with the duty doctor occurred in 75% of cases (27/36), which resulted in a change in prescription or compliance in 59% (16/27 patients). After patient refusal of medication, a consultation with the duty doctor is likely to improve compliance and uncover salient issues particularly in regards to capacity and drug suitability.

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.

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

International Nuclear Information System (INIS)

2009-01-01

findings and conclusions based on our audit objectives. The audit included tests of controls and compliance with laws and regulations related to managing the Department-owned nuclear materials provided to non-Departmental domestic licensees. Because our review was limited it would not necessarily have disclosed all internal control deficiencies that may have existed at the time of our audit. We examined the establishment of performance measures in accordance with Government Performance and Results Act of 1993, as they related to the audit objective. We found that the Department had established performance measures related to removing or disposing of nuclear materials and radiological sources around the world. We utilized computer generated data during our audit and performed procedures to validate the reliability of the information as necessary to satisfy our audit objective. As noted in the report, we questioned the reliability of the NMMSS data.

Environmental Compliance Audit Handbook (ECAH): U.S. Fish and Wildlife Service (FWS) (Revision)

National Research Council Canada - National Science Library

Schell, Donna

1999-01-01

.... The concept was to combine the Code of Federal Regulations with good management practices and risk-management issues into a series of checklists that show legal requirements and specific items of operations to review. This handbook is continually updated to address new environmental compliance laws and regulations.

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...

'If you happen to be the right age, have the right colour, no disability...you're sorted':Social Audit and Equality Policies for staff in Scottish Further Education Colleges

OpenAIRE

Weedon, Elisabet; Riddell, Sheila; Ahlgren, Linda; Litjens, Judith

2008-01-01

This paper focuses on the implications of adopting social audit approaches in order to implement equality policies in Scottish FE colleges, exploring the tension between surface compliance and deep institutional engagement. It provides a brief overview of the Scottish further education context, before turning to a consideration of social audit and equalities within the sector. The data reported comes from a research study funded by the Scottish Further Education Unit which examined college po...

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

Directory of Open Access Journals (Sweden)

Badingatus Solikhah

2012-03-01

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

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...

Health plan auditing: 100-percent-of-claims vs. random-sample audits.

Science.gov (United States)

Sillup, George P; Klimberg, Ronald K

2011-01-01

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. These results suggest that health plan expenses of corporations could be significantly reduced if they audited 100% of claims and embraced a zero-defect approach.

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 ...

Management of Clostridium difficile diarrhoea in District General Hospital: audit for 3months and review of literature

OpenAIRE

Dr. J. Sellers; Dr. Varun Dixit

2007-01-01

Clostridium difficile is one of the most important causes of diarrhoea especially following antibiotic course. Elderly population is more susceptible and results in significant mortality and morbidity. We audited twenty four cases of Clostridium difficile in our hospital over duration of three months. We looked into the demographic features of the patient population and compliance with the Trust guidelines for the management of the diarrhoea.

The Risk of Electronic Audit and its Impact on The Quality Audit

Directory of Open Access Journals (Sweden)

Zainab Jabbar Yousif

2018-05-01

Full Text Available The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the  risks of electronic auditing  after turned  from manual checking to electronic auditing due to developments in technologies  in all sectors.  The risk of electronic auditing  the risk of information technology infrastructure and the risks of applications and other  related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing  process will lead to safety of work and  reduce the risk of electronic auditing . The research highlights these  risks and their impact on the quality of auditing .                                  

MAAGs (Medical Audit Advisory Groups): the Eli Lilly National Clinical Audit Centre.

Science.gov (United States)

Baker, R; Fraser, R

1993-01-01

Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.

Compliance Framing - Framing Compliance

OpenAIRE

Lutz-Ulrich Haack; Martin C. Reimann

2012-01-01

Corporations have to install various organizational measures to comply with legal as well as internal guidelines systematically. Compliance management systems have the challenging task to make use of an internal compliance-marketing approach in order to ensure not only an adequate but also effective compliance-culture. Compliance-literature and findings of persuasive goal-framing-theory give opposite implications for establishing a rather values- versus rule-based compliance-culture respectiv...

[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.

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

Science.gov (United States)

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

2010-06-01

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

76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2011-06-06

... --a Federal E-Government Web site that allows the public to find, review, and submit comments on... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 84.938, [[Page 32378

Review of Special Standards in Quality Management Systems Audits in Automotive Production

Science.gov (United States)

Šurinová, Yulia

2013-12-01

Quality management systems (QMS) in automotive industry generally have several differences in comparison with other industrial branches. Different customers have their own specific requirements, including requirements for quality audits. Audits are one of the coretools of quality management to make the PDCA (Plan - Do - Check - Act) cycle work. As a matter of fact, compliance with ISO/TS 16949:2009 requirements is a condition for supplying the automotive industry. However, there are some standards which co-exist together with the ISO 9001 based management systems and technical specification for QMS in automotive ISO/TS16949. Which are those specific standards in automotive industry and what standard to use and why - those are the questions to be answered in this paper. The aim of the paper is to review what standards are used for audits implementation in automotive industry in the Slovak Republic, and why the organizations keep following those "extra" standards even if certification for ISO/TS 16949 is required by all the car makers. The paper is structured as follows: after short introduction to the topic and related terms, presented is our methodology. . In the third section, the achieved results are discussed. And finally, the principal findings of the paper, limitations and conclusions are presented.

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

OpenAIRE

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

2009-01-01

The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at a...

Screening for At-Risk Drinking in a Population Reporting Symptoms of Depression: A Validation of the AUDIT, AUDIT-C, and AUDIT-3.

Science.gov (United States)

Levola, Jonna; Aalto, Mauri

2015-07-01

Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity

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...

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.

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...

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

Directory of Open Access Journals (Sweden)

Antoniuk O.

2018-03-01

Full Text Available 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 these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.

Compliance and Effectiveness of WHO Surgical Safety Check list: A JPMC Audit

OpenAIRE

Anwer, Mariyah; Manzoor, Shahneela; Muneer, Nadeem; Qureshi, Shamim

2016-01-01

Objective: To assess World Health Organization (WHO) Surgical Safety Checklist (SSC), compliance and its effectiveness in reducing complications and final outcome of patients. Methods: This was a prospective study done in Department of General Surgery (Ward 02), Jinnah Postgraduate Medical Centre (JPMC), Karachi. The study included Total 3638 patients who underwent surgical procedure in elective theatre in four years from November 2011 to October 2015 since the SSC was included as part of his...

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...

Former Audit Partners on Audit Committees: Implications for Russian Corporate Governance

Directory of Open Access Journals (Sweden)

Genevieve Scalan

2017-04-01

Full Text Available The Moscow Exchange in conjunction with the Organization for Economic Cooperation and Development (OECD continues to address improvements in Russian corporate governance by conducting annual roundtables (OECD, 2017.  My research relates to corporate governance provided by audit committees. I examine relationships between former audit partner (FAP audit committee members and auditors, via a network similar to the interlocking directorate.  Using a dataset of U.S. auditor dismissals, I construct unique network variables measuring the relational ties between FAP audit committees and auditors.  I find some evidence suggesting ties created by former audit partners may increase auditor switching possibly indicating impaired auditor independence. This outcome suggests implications for Russian corporate governance because it is likely Russian Boards of Directors would experience similar circumstances as their U.S. counterparts.  As the Moscow Exchange continues its partnership with the OECD to improve corporate governance, audit quality and auditor independence should be considered in the dialogue.

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.

A quality assurance audit: phase iii trial of maximal androgen deprivation in prostate cancer (TROG 96.01)

International Nuclear Information System (INIS)

Steigler, A.; Kovacev, O.; Denham, J.; Lamb, D.; North, J.

2000-01-01

In 1997 the Trans-Tasman Radiation Oncology Group (TROG) performed a quality assurance (QA) audit of its phase III randomized clinical trial investigating the effectiveness of different durations of maximal androgen deprivation prior to and during definitive radiation therapy for locally advanced carcinoma of the prostate (TROG 96.01). The audit reviewed a total of 60 cases from 15 centres across Australia and New Zealand. In addition to verification of technical adherence to the protocol, the audit also incorporated a survey of centre planning techniques and a QA time/cost analysis. The present report builds on TROG's first technical audit conducted in 1996 for the phase III accelerated head and neck trial (TROG 91.01) and highlights the significant progress TROG has made in the interim period. The audit provides a strong validation of the results of the 96.01 trial, as well as valuable budgeting and treatment planning information for future trials. Overall improvements were detected in data quality and quantity, and in protocol compliance, with a reduction in the rate of unacceptable protocol violations from 10 to 4%. Audit design, staff education and increased data management resources were identified as the main contributing factors to these improvements. In addition, a budget estimate of $100 per patient has been proposed for conducting similar technical audits. The next major QA project to be undertaken by TROG during the period 1998-1999 is an intercentre dosimetry study. Trial funding and staff education have been targeted as the key major issues essential to the continued success and expansion of TROG's QA programme. Copyright (1999) Blackwell Science Pty Ltd

METHODOLOGY OF KNOWLEDGE RESOURCES AUDIT FOR FORMATION OF PHARMACY ORGANIZATION ASSORTMENT

Directory of Open Access Journals (Sweden)

I. M. Razdorskaya

2015-01-01

Full Text Available The timeliness of this subject is conditioned by the increase of a role of knowledge in pharmacy organizations (PO management, significance increase of non-material assets in a competition on the pharmaceutical market. The development and substantiation of methodology of knowledge resources audit significance on the example of drug assortment formation for allergic rhinitis treatment. We have used sociological, statistic, expert methods of a study. Close attention was paid to the method of target management, construction of target tree. The construction of the target tree of the knowledge resources audit was based on the main target establishment, targets of the first level, and eight subtargets. We have offered new special positions of assortment formation. “Formation of consumers’ loyalty” is the target of the first level, subtargets “Analysis of clients preferences”, “Transformation of clients preferences”, “Positioning of consumers by the compliance degree”. We have determined the relevance significance by the main target achievement – rational assortment formation. We have shown that the achievement of the first level target “Formation of consumers’  loyalty” conduce the achievement of the main target by 40%. The analysis of the current assortment and a process of assortment upgrading guarantee the achievement of the target by 30% each. The methodology is prospective for knowledge resources audit by the principal business processes of pharmacy organizations.  

Using behavioural insights for citizen compliance and cooperation

Directory of Open Access Journals (Sweden)

Jane Robb

2017-03-01

Full Text Available In recent years, public agencies have frequently deployed behavioural insights to generate benefits for society, through encouraging citizens to comply with official requests, and more generally encouraging them to cooperate with public agencies to help deliver outcomes of collective benefit. In parallel, there has been a large increase in the amount and quality of the research evidence available on behavioural public policy. This review takes two contrasting areas where behavioural insights have been used: tax collection where government policy is compulsory (i.e. requiring compliance, and energy use where social objectives are non-compulsory, and achieved more by persuasion and encouragement. Processes of modifying and changing behaviour require different approaches whether the change is deemed necessary by the state or not. In taxes, the sole use of enforcement is rarely efficacious, whereas increasing the uncertainty of follow-up and audit increases compliance. Offering discounts for energy bills appears to be an effective method for achieving cooperation. However, the use of social norms and increased information and professional advice is effective for both compulsory and non-compulsory areas of compliance and cooperation. This has important implications for policymakers, who may be seeking effective methods of encouraging behaviour change. While there are differences in approaches for compulsory and non-compulsory areas of policy, there may be areas that move from non-statutory to statutory in the future. In this case, the development of desired social norms appears to be the most effective method of ensuring overall compliance.

Methods for verifying compliance with low-level radioactive waste acceptance criteria

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-09-01

This report summarizes the methods that are currently employed and those that can be used to verify compliance with low-level radioactive waste (LLW) disposal facility waste acceptance criteria (WAC). This report presents the applicable regulations representing the Federal, State, and site-specific criteria for accepting LLW. Typical LLW generators are summarized, along with descriptions of their waste streams and final waste forms. General procedures and methods used by the LLW generators to verify compliance with the disposal facility WAC are presented. The report was written to provide an understanding of how a regulator could verify compliance with a LLW disposal facility`s WAC. A comprehensive study of the methodology used to verify waste generator compliance with the disposal facility WAC is presented in this report. The study involved compiling the relevant regulations to define the WAC, reviewing regulatory agency inspection programs, and summarizing waste verification technology and equipment. The results of the study indicate that waste generators conduct verification programs that include packaging, classification, characterization, and stabilization elements. The current LLW disposal facilities perform waste verification steps on incoming shipments. A model inspection and verification program, which includes an emphasis on the generator`s waste application documentation of their waste verification program, is recommended. The disposal facility verification procedures primarily involve the use of portable radiological survey instrumentation. The actual verification of generator compliance to the LLW disposal facility WAC is performed through a combination of incoming shipment checks and generator site audits.

Methods for verifying compliance with low-level radioactive waste acceptance criteria

International Nuclear Information System (INIS)

1993-09-01

This report summarizes the methods that are currently employed and those that can be used to verify compliance with low-level radioactive waste (LLW) disposal facility waste acceptance criteria (WAC). This report presents the applicable regulations representing the Federal, State, and site-specific criteria for accepting LLW. Typical LLW generators are summarized, along with descriptions of their waste streams and final waste forms. General procedures and methods used by the LLW generators to verify compliance with the disposal facility WAC are presented. The report was written to provide an understanding of how a regulator could verify compliance with a LLW disposal facility's WAC. A comprehensive study of the methodology used to verify waste generator compliance with the disposal facility WAC is presented in this report. The study involved compiling the relevant regulations to define the WAC, reviewing regulatory agency inspection programs, and summarizing waste verification technology and equipment. The results of the study indicate that waste generators conduct verification programs that include packaging, classification, characterization, and stabilization elements. The current LLW disposal facilities perform waste verification steps on incoming shipments. A model inspection and verification program, which includes an emphasis on the generator's waste application documentation of their waste verification program, is recommended. The disposal facility verification procedures primarily involve the use of portable radiological survey instrumentation. The actual verification of generator compliance to the LLW disposal facility WAC is performed through a combination of incoming shipment checks and generator site audits

75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

Science.gov (United States)

2010-07-29

..., Washington, DC 20503. Comments may also be sent to via http://www.regulations.gov --a Federal E-Government... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 93.794 program is no longer active (i.e., no funds are being spent by recipients), and it has been...

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.

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...

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.

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.

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...

Quality Control Review of the Dixon Hughes Goodman LLP FY 2014 Single Audit of Logistics Management Institute

Science.gov (United States)

2016-09-29

assurance , tax, and advisory services to United States and international clients. DHG employs more than 2,000 people in 12 states. DHG maintains...the review of indirect costs for the allowable costs/cost principles compliance requirement that needs to be addressed in future audits (Finding C...before payment when an item or service is received, but it is unclear how this internal control would provide assurance that LMI complied with

Management of Clostridium difficile diarrhoea in District General Hospital: audit for 3months and review of literature

Directory of Open Access Journals (Sweden)

Dr. J. Sellers

2007-01-01

Full Text Available Clostridium difficile is one of the most important causes of diarrhoea especially following antibiotic course. Elderly population is more susceptible and results in significant mortality and morbidity. We audited twenty four cases of Clostridium difficile in our hospital over duration of three months. We looked into the demographic features of the patient population and compliance with the Trust guidelines for the management of the diarrhoea.

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.

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...

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...

Audit of the Health Service Executive orthodontic referral pathway between 2009 and 2011 in the Dublin Mid-Leinster region.

LENUS (Irish Health Repository)

Wolstencroft, Simon

2014-03-21

An audit was undertaken in 2009 to determine the success of the new national orthodontic referral protocol introduced to the Health Service Executive (HSE) in 2007 and operated in the Dublin Mid-Leinster HSE region. It was repeated in 2011 to determine if the HSE austerity measures have had a bearing on the orthodontic service performance in the Dublin Mid-Leinster HSE region. The audit also measured the success of referring practitioners in identifying the correct Index of Orthodontic Treatment Need (IOTN) classification of the patient. In the 2011 audit, the figures were broken down to identify the occlusal variables that caused dental practitioners most difficulties in identification. The audit demonstrates a good referral to assessment timeframe in 2009 (85-80% compliance for IOTN 5 and 4 within three to six months, respectively), which deteriorates significantly in 2011 (26-4% for IOTN 5 and 4 within three to six months, respectively). The ability of dentists to identify the correct IOTN classification was better in 2009 (60% correct) compared to 2011 (51% correct), but both figures fell below the audit standard of 75% of referrals with correct IOTN classifications. The IOTN occlusal dental health components most readily identified by referring practitioners and meeting audit standards were 5a (overjet >9mm), 5i (impacted teeth) and 5h (extensive hypodontia). The remaining occlusal dental health components in the HSE IOTN fell below the audit standard. The audit clearly identifies a requirement for a continued educational effort to maintain the HSE IOTN skill base in primary care, and a need for additional resources to manage the demand for orthodontic assessments.

Contribution of enterprise risk management and internal audit function towards quality of financial reporting in universities in a developing country

Directory of Open Access Journals (Sweden)

Newman Wadesango

2017-05-01

Full Text Available Quality of financial reporting is limited to issues of compliance to statutory provisions under which state enterprises in Zimbabwe operate, usefulness of the reports produced and their impact on the national fiscus. It is thus measured by way of compliance to these expectations and is indicated by way of a disclosure index signifying the presence of each of the expected aspects. This study therefore sought to establish the contribution of enterprise risk management and internal audit function towards the quality of financial reporting in universities in Zimbabwe. The study adopted a desktop analysis where relevant literature was reviewed. Quality of internal audit function was found to influence quality of financial reporting in that the strength, or quality, of the IAF will contribute to a distinctly different control environment depending on the strength of the good corporate governance in the university. Findings of this desktop research have undoubtedly revealed the gaps in the governance processes in state universities and it is envisaged that a careful analysis of these lacunas will provide a guide in the development of strategies and policy that strengthen state enterprise governance processes. It is hoped that this will help the parent ministry in charge of state enterprises, and, the relevant management of specific state enterprises to determine the magnitude of resources and efforts for implementation of efficient and effective enterprise risk management, internal audit function and corporate governance systems

The effects of audit value added on audit survival: Evidence from CPAs of Thailand

Directory of Open Access Journals (Sweden)

Seerungrat Sudsomboon

2016-03-01

Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.

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...

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...

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...

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.

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...

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...

The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

Directory of Open Access Journals (Sweden)

Tan Swee Kiow

2017-02-01

Full Text Available The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers’ money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers’ confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

Audit of the management of patients at high risk of carbapenemase-producing enterobacteriaceae (CPE): Are we ready?

Science.gov (United States)

Ratnayake, Lasantha; Harris, Amy; Ko, Doreen; Hawtin, Linda

2017-11-01

Incidence of carbapenemase-producing enterobacteriaceae (CPE) in the UK is increasing. In 2013, Public Health England (PHE) published a toolkit to control spread of CPE within healthcare settings. To assess compliance to hospital CPE policy (adapted from PHE) in the identification, isolation and screening of suspected CPE patients. Admission booklets of 150 patients were evaluated to see whether the relevant section had been completed to identify high-risk CPE patients. Where necessary, patients were interviewed or their GPs were contacted to assess their CPE risk. Additionally, 28 patients screened for CPE were audited to assess compliance to screening and isolation. Only 23 patients out of 147 (15.6%) were risk assessed on admission. Risk status of 27 (18.4%) patients could not be assessed due to lack of data. Fifteen patients out of 28 (54%) screened for CPE were identified and isolated on admission. Ten out of 19 patients (53%) had three screens 48 h apart. This audit highlights difficulties in screening based on individual risk factors as the majority of patients were not screened on admission and documentation on isolation and screening was poor. More needs to be done to raise awareness of the requirements for routine assessment, isolation and screening.

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

Directory of Open Access Journals (Sweden)

T.M. Omelianchuk

2015-06-01

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

Malaysia Participation in the IAEA/ WHO TLD Postal Dose Quality Audit Service: Data Analysis From 2011-2015

International Nuclear Information System (INIS)

Norhayati Abdullah; Taiman Kadni

2016-01-01

In this paper, we report the dosimetry methodology used and the results of 22 Malaysian radiotherapy centres participated in the Thermoluminescent Dosimeter (TLD) Postal Dose Quality Audit Service organised by the International Atomic Energy Agency (IAEA) in collaboration with World Health Organisation (WHO) from 2011 to 2015. In this audit, a set of three capsules of TLD (encapsulated with Lithium Flouride powder) including a control TLD were sent to the participating centres for irradiation with 2 Gy of absorbed dose to water under reference condition. In this period, a total of 70 photon beams consists of 43 beams and 27 beams produced by 6 MV and 10 MV photon beams, respectively have been audited. The results demonstrated that all participating centres comply with the acceptance limits of ±5 % as recommended by the International Commission on Radiation Units and Measurements (ICRU) Report 24, except eight photon beams from six centres. However, these centres presented better compliance results after followed up with a second round of TLD irradiation. (author)

Improving physician hand hygiene compliance using behavioural theories: a study protocol

Directory of Open Access Journals (Sweden)

Squires Janet E

2013-02-01

Full Text Available Abstract Background Healthcare-associated infections affect 10% of patients in Canadian acute-care hospitals and are significant and preventable causes of morbidity and mortality among hospitalized patients. Hand hygiene is among the simplest and most effective preventive measures to reduce these infections. However, compliance with hand hygiene among healthcare workers, specifically among physicians, is consistently suboptimal. We aim to first identify the barriers and enablers to physician hand hygiene compliance, and then to develop and pilot a theory-based knowledge translation intervention to increase physicians’ compliance with best hand hygiene practice. Design The study consists of three phases. In Phase 1, we will identify barriers and enablers to hand hygiene compliance by physicians. This will include: key informant interviews with physicians and residents using a structured interview guide, informed by the Theoretical Domains Framework; nonparticipant observation of physician/resident hand hygiene audit sessions; and focus groups with hand hygiene experts. In Phase 2, we will conduct intervention mapping to develop a theory-based knowledge translation intervention to improve physician hand hygiene compliance. Finally, in Phase 3, we will pilot the knowledge translation intervention in four patient care units. Discussion In this study, we will use a behavioural theory approach to obtain a better understanding of the barriers and enablers to physician hand hygiene compliance. This will provide a comprehensive framework on which to develop knowledge translation interventions that may be more successful in improving hand hygiene practice. Upon completion of this study, we will refine the piloted knowledge translation intervention so it can be tested in a multi-site cluster randomized controlled trial.

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.

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...

Description logic-based methods for auditing frame-based medical terminological systems.

Science.gov (United States)

Cornet, Ronald; Abu-Hanna, Ameen

2005-07-01

Medical terminological systems (TSs) play an increasingly important role in health care by supporting recording, retrieval and analysis of patient information. As the size and complexity of TSs are growing, the need arises for means to audit them, i.e. verify and maintain (logical) consistency and (semantic) correctness of their contents. This is not only important for the management of TSs but also for providing their users with confidence about the reliability of their contents. Formal methods have the potential to play an important role in the audit of TSs, although there are few empirical studies to assess the benefits of using these methods. In this paper we propose a method based on description logics (DLs) for the audit of TSs. This method is based on the migration of the medical TS from a frame-based representation to a DL-based one. Our method is characterized by a process in which initially stringent assumptions are made about concept definitions. The assumptions allow the detection of concepts and relations that might comprise a source of logical inconsistency. If the assumptions hold then definitions are to be altered to eliminate the inconsistency, otherwise the assumptions are revised. In order to demonstrate the utility of the approach in a real-world case study we audit a TS in the intensive care domain and discuss decisions pertaining to building DL-based representations. This case study demonstrates that certain types of inconsistencies can indeed be detected by applying the method to a medical terminological system. The added value of the method described in this paper is that it provides a means to evaluate the compliance to a number of common modeling principles in a formal manner. The proposed method reveals potential modeling inconsistencies, helping to audit and (if possible) improve the medical TS. In this way, it contributes to providing confidence in the contents of the terminological system.

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

Directory of Open Access Journals (Sweden)

Apriayanti Apriayanti

2014-01-01

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

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...

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.

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)

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...

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.

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

Directory of Open Access Journals (Sweden)

Nurika Restuningdiah

2017-03-01

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

The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession

Directory of Open Access Journals (Sweden)

Yati Nurhajati

2015-08-01

Full Text Available In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud solution the uniqueness of the client environmentand the specifics of data or an application make this an complicated subject. The internal audit function is well positioned through its role as a guarantor function of the organization to assist management and the board of the Committee to identify and consider the risks in using cloud computing technology for internal audit can help determine whether the risk has been managed appropriately in a cloud computing environment. Assesses the current impact of cloud computing technology on the audit process and discusses the implications of cloud computing future technological trends for the auditing profession . More specifically Provides a summary of how that information technology has impacted the audit framework.

MAVEN Information Security Governance, Risk Management, and Compliance (GRC): Lessons Learned

Science.gov (United States)

Takamura, Eduardo; Gomez-Rosa, Carlos A.; Mangum, Kevin; Wasiak, Fran

2014-01-01

As the first interplanetary mission managed by the NASA Goddard Space Flight Center, the Mars Atmosphere and Volatile EvolutioN (MAVEN) had three IT security goals for its ground system: COMPLIANCE, (IT) RISK REDUCTION, and COST REDUCTION. In a multiorganizational environment in which government, industry and academia work together in support of the ground system and mission operations, information security governance, risk management, and compliance (GRC) becomes a challenge as each component of the ground system has and follows its own set of IT security requirements. These requirements are not necessarily the same or even similar to each other's, making the auditing of the ground system security a challenging feat. A combination of standards-based information security management based on the National Institute of Standards and Technology (NIST) Risk Management Framework (RMF), due diligence by the Mission's leadership, and effective collaboration among all elements of the ground system enabled MAVEN to successfully meet NASA's requirements for IT security, and therefore meet Federal Information Security Management Act (FISMA) mandate on the Agency. Throughout the implementation of GRC on MAVEN during the early stages of the mission development, the Project faced many challenges some of which have been identified in this paper. The purpose of this paper is to document these challenges, and provide a brief analysis of the lessons MAVEN learned. The historical information documented herein, derived from an internal pre-launch lessons learned analysis, can be used by current and future missions and organizations implementing and auditing GRC.

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

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

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

Science.gov (United States)

Brooks, Keith; And Others

1979-01-01

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

AUDILAB: a knowledge-based quality audit simulator for testing laboratories.

Science.gov (United States)

Brai, A; Garnerin, P

1997-05-01

In order to obtain an accreditation, a laboratory must be prepared to provide a point-by-point check of various activities against the chosen reference standard, both from a general point of view and in relation to details of application. This paper describes AUDILAB, a computerized simulator accessible by network, able to provide testing laboratories with realistic quality audits performed in a customized way. AUDILAB establishes a detailed list of strengths (compliance with corresponding requirements of established standards) and weaknesses (improvements needed for laboratory's accreditation). The standard used by AUDILAB is the EN 45001 "General criteria for the operation of testing laboratories". A preliminary validation has already been completed. AUDILAB became operational in September 1993.

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...

Developing leading indicators from OHS management audit data: Determining the measurement properties of audit data from the field.

Science.gov (United States)

Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C

2017-06-01

OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017

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...

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.

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

OpenAIRE

Chis Anca Oana; Danescu Tatiana

2013-01-01

Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic ...

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.

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.

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...

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...

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...

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.

Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

OpenAIRE

Grace N. Rgg, Hermin

2015-01-01

The purpose of this research is to analyze the effect of audit quality using proxy auditor industry specialization, audit tenure, audit report lag, and profitability using proxy net profit margin ratio on going concern opinion. Population used in this research is manufacturing companies listed in Indonesian Directory Exchange from 2010-2013. This research uses 20 sample companies achieved using purposive sampling. Data used in this research is secondary data are financial statement and indepe...

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.

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.

INTERNAL CONTROL AND AUDIT OF ENTERPRISES’ COMPLIANCE WITH CUSTOMS REQUIREMENTS WHILE CON-DUCTING FOREIGN ECONOMIC ACTIVITY

Directory of Open Access Journals (Sweden)

Olena Vakulchyk

2017-09-01

Full Text Available Evaluation of the reliability of enterprises engaged in the foreign economic activity and simplifying of Customs procedures have become a relevant issue in the context of globalization. The capabilities and preferences of the “Authorized Economic Operator” status are the cause of a new challenge for managers of enterprises – creation of an internal control system to ensure a systematic monitoring of the conditions of Customs compliance standards of reliability and safety, which would allow identifying risks of loss of the “Authorized Economic Operator” status. The purpose of the scientific paper is to improve the internal control system of an enterprise engaged in foreign economic activity in the process of obtaining and saving the “Authorized Economic Operator” status in accordance with the international Custom requirements for safety and reliability. Methodology. The research is based on the methods of logical and analytical modelling of the impact assessment of individual factors on the value of the generalization indicator. The results are tested on the internal accounting data of the existing machine-building enterprises. Results. The paper shows the results of adapting the concept of COSO to the system of internal control of the foreign economic activity of the enterprise in the process of obtaining or retaining the “Authorized Economic Operator” status. The internal control system within the concept of COSO should ensure the achievement of the objectives – operations, reporting, and compliance. The criteria for estimating the objective “compliance” for an enterprise engaged in foreign economic activity can be an integral indicator of compliance. Value/originality. It is suggested to perform internal control of an enterprise’s compliance with Customs requirements based on the analysis of deviations of the compliance integral indicator. Practical implications. The result of control is to perform a steady in

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.

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 ...

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

Directory of Open Access Journals (Sweden)

Yeni Kuntari

2017-09-01

Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

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

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

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

Relationship between gender in the board of directors and the audit committee with the audit delay

Directory of Open Access Journals (Sweden)

Luis Antonio Lay

2017-12-01

Full Text Available The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit.

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...

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.

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.

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.

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...

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...

Increasing compliance with the World Health Organization Surgical Safety Checklist-A regional health system's experience.

Science.gov (United States)

Gitelis, Matthew E; Kaczynski, Adelaide; Shear, Torin; Deshur, Mark; Beig, Mohammad; Sefa, Meredith; Silverstein, Jonathan; Ujiki, Michael

2017-07-01

In 2009, NorthShore University HealthSystem adapted the World Health Organization Surgical Safety Checklist (SSC) at each of its 4 hospitals. Despite evidence that SSC reduces intraoperative mistakes and increase patient safety, compliance was found to be low with the paper form. In November 2013, NorthShore integrated the SSC into the electronic health record (EHR). The aim was to increase communication between operating room (OR) personnel and to encourage best practices during the natural workflow of surgeons, anesthesiologists, and nurses. The purpose of this study was to examine the impact of an electronic SSC on compliance and patient safety. An anonymous OR observer selected cases at random and evaluated the compliance rate before the rollout of the electronic SSC. In June 2014, an electronic audit was performed to assess the compliance rate. Random OR observations were also performed throughout the summer in 2014. Perioperative risk events, such as consent issues, incorrect counts, wrong site, and wrong procedure were compared before and after the electronic SSC rollout. A perception survey was also administered to NorthShore OR personnel. Compliance increased from 48% (n = 167) to 92% (n = 1,037; P World Health Organization SSC is a validated tool to increase patient safety and reduce intraoperative complications. The electronic SSC has demonstrated an increased compliance rate, a reduced number of risk events, and most OR personnel believe it will have a positive impact on patient safety. Copyright © 2016 Elsevier Inc. All rights reserved.

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

Energy Technology Data Exchange (ETDEWEB)

Hasanbeigi, Ali; Price, Lynn

2010-10-07

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

From joint to single audits – Audit quality differences and auditor pairing background

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joi...

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.

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)

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

Directory of Open Access Journals (Sweden)

Zinaida P. Arharova

2013-01-01

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

A store cohort study of compliance with a point-of-sale cigarette display ban in Melbourne, Australia.

Science.gov (United States)

Zacher, Meghan; Germain, Daniella; Durkin, Sarah; Hayes, Linda; Scollo, Michelle; Wakefield, Melanie

2013-02-01

This study aimed to evaluate compliance with legislation which restricted cigarette displays in retail outlets, and to assess prevalence of pro- and anti-tobacco elements in stores pre- and post-legislation. METHODS Three audits of 302 stores in Melbourne, Australia by trained observers who gathered information on point-of-sale tobacco displays 2-3 months before and 3-4 and 11-12 months after the enactment of new restrictions. Between the first and second audits, nine stores stopped selling tobacco and three stores had either shut down or were closed for renovations. Of the remaining 290 stores, 94.1% observed the full ban on cigarette package visibility, while new restrictions on price board size and new requirements for graphic health warnings were followed in 85.9% and 67.2% of stores, respectively. Between the second and third audits, another seven stores ended tobacco sales and two stores closed. In Audit 3, 89.7% of the remaining 281 stores complied with price board restrictions, and 82.2% of stores followed requirements for graphic health warnings. Overall, the prevalence of anti-tobacco signage increased and pro-tobacco features decreased between audits for every store type and neighborhood socio-economic status. Tobacco retailers were almost universally compliant with placing cigarettes out of sight and a substantial majority were compliant with regulations on price board size and display of graphic health warnings, demonstrating that such legislation can be implemented successfully.

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.

A case study of healthcare professional views on the meaning of data produced by hand hygiene auditing.

Science.gov (United States)

Dawson, Carolyn H

2015-11-01

Measurement of hand hygiene (HH), crucial for patient safety, has acknowledged flaws stemming from methods available. Even direct observation, the World Health Organization gold standard, may lead to behaviour changes which can affect outcome validity. However, it remains important to understand current levels of HH to allow targeted interventions to be developed. This has resulted in wider adoption of auditing processes. This study addressed how healthcare professionals perceive data generated by HH auditing processes. Qualitative study involving participatory observation and semi-structured interviews with 30 healthcare professionals recruited from a large National Health Service (NHS) two-hospital site in England. Healthcare professionals perceived two main problems with HH measurement, both associated with feedback: (1) lack of clarity with regard to feedback; and (2) lack of association between training and measurement. In addition, concerns about data accuracy led the majority of participants (22/30) to conclude audit feedback is often 'meaningless'. Healthcare professionals require meaningful data on compliance with HH to engender change, as part of a multimodal strategy. Currently healthcare professionals perceive that data lack meaning, and are not seen as drivers to improve HH performance. Potential opportunities to change practice and improve HH are being missed.

Environmental program audit: Oak Ridge Gaseous Diffusion Plant, Roane County, Tennessee. Final report

International Nuclear Information System (INIS)

Smith, W.M.; Waller, R.

1985-01-01

An environmental audit of the Oak Ridge Gaseous Diffusion Plant (ORGDP) was conducted by a team of NUS scientists and engineers during the week of June 3 through June 7, 1985. ORGDP is owned by the Department of Energy and operated by Martin-Marietta Energy Systems, Inc. To enrich uranium feedstocks for nuclear fuels. The team evaluated ORGDP in terms of compliance with environmental regulations and DOE Orders, the adequacy of pollution control equipment, the effectiveness of environmental monitoring, and the application of quality control procedures to environmental programs. The audit was conducted by observing operations, inspecting facilities, evaluating analysis and monitoring techniques, reviewing reports and data, and interviewing personnel. Overall, the ORGDP environmental program appears to be well structured and has attempted to address all areas of air, water, and land media likely to be affected by the operations of the facility. The plant management is knowledgeable about environmental concerns and has established clear, well-defined goals to address these areas. An adequate professional staff is available to manage the environmental program

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.

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

Directory of Open Access Journals (Sweden)

Jagdish PATHAK

2010-01-01

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

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

Science.gov (United States)

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

2013-01-01

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

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

Science.gov (United States)

2010-04-01

... considered for auditing ISEP administration? 39.410 Section 39.410 Indians BUREAU OF INDIAN AFFAIRS... qualifications must an audit firm meet to be considered for auditing ISEP administration? To be considered for auditing ISEP administration under this subpart, an independent audit firm must: (a) Be a licensed...

How is feedback from national clinical audits used? Views from English National Health Service trust audit leads.

Science.gov (United States)

Taylor, Angelina; Neuburger, Jenny; Walker, Kate; Cromwell, David; Groene, Oliver

2016-04-01

To explore how the output of national clinical audits in England is used by professionals and whether and how their impact could be enhanced. A mixed-methods study with the primary recipients of four national clinical audits of cancer care of 607 local audit leads, 274 (45%) completed a questionnaire and 32 participated in an interview. Our questions focused on how the audits were used and whether barriers existed to using the audits for local service improvement. We described variation in questionnaire responses between the audits using chi-squared tests. Results are reported as percentages with their 95% confidence intervals. Qualitative data were analysed using Framework analysis. More than 90% of survey respondents believed that the audit findings were relevant to their clinical work, and interviewees described how they used the audits for a range of purposes. Forty-two percent of survey respondents said they had changed their clinical practice, and 56% had implemented service improvements in response to the audits. The degree of change differed between the four audits, evident in both the questionnaire and the interview data. In the interviews, two recurring barriers emerged: (1) the importance of data quality, which, in turn, influenced the perceived relevance and validity of the audit data and therefore the ability to make changes based on it and (2) the need for clear presentation of benchmarked local performance data. The perceived authority and credibility of the professional bodies supporting the audits was a key factor underpinning the use of the audit findings. National cancer audit and feedback is used to improve services, but their impact could be enhanced by improving the data quality and relevance of feedback. © The Author(s) 2016.

Performance audit procedures for opacity monitors

International Nuclear Information System (INIS)

Plaisance, S.J.; Peeler, J.W.

1987-04-01

This manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical considerations and common problems encountered in conducting audits are delineated, and recommendations are included to optimize the successful completion of performance audits. Performance audit procedures and field-data forms were developed for six common opacity CEMS: (1) Lear Siegler, Inc. Model RM-41; (2) Lear Siegler, Inc. Model RM-4; (3) Dynatron Model 1100; (4) Thermo Electron, Inc. Model 400; (5) Thermo Electron, Inc. Model 1000A; and (6) Enviroplan Model D-R280 AV. Generic audit procedures are included for use in evaluating opacity CEMS with multiple transmissometers and combiner devices. In addition, several approaches for evaluating the zero-alignment or clear-path zero response are described. The zero-alignment procedures are included since the factor is fundamental to the accuracy of opacity monitoring data, even though the zero-alignment checks cannot usually be conducted during a performance audit

Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien

Directory of Open Access Journals (Sweden)

Siti Elda Hiererra

2014-12-01

Full Text Available Information Technology (IT continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach as well as theoretical and raw concept of Continuous Auditing (Teorical Approach. Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company.