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Sample records for degree audit system

  1. Audit Information Management System

    Data.gov (United States)

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

  2. 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.

  3. 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.

  4. Information Systems Security Audit

    Directory of Open Access Journals (Sweden)

    Gheorghe Popescu

    2007-12-01

    Full Text Available The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.

  5. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

    The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.

  6. 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.

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

    National Research Council Canada - National Science Library

    Daniel Vîlsanoiu; 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...

  8. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

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

  9. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

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

  10. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

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

  11. Banking Audit - Towards a Higher Degree of Harmonization

    OpenAIRE

    Adela Socol

    2016-01-01

    In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organ...

  12. Banking Audit - Towards a Higher Degree of Harmonization

    Directory of Open Access Journals (Sweden)

    Adela Socol

    2016-11-01

    Full Text Available In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organisational aspects of banking audit, the “auditable” character of some banking elements etc. and on the tipology of audit reports of credit institutions (Audit Report to the General Meeting of Shareholders, Additional Report to the Audit Committee of the credit institution, Reports to banking supervisors and Transparency report of auditor. The paper analyses for 27 European states the way in which banking auditors report on the conformity of the credit institution with organisational regulatory rules, regulatory requirements, financial reports to supervisors or special reports to supervisors. The conclusions bring to the foreground major normative changes in the area of the European credit institutions, through reforming strategies of banking audit, through a gradual and an inscreasingly restrictive progress of audit activities and of independence requirements, rotation of auditors, reporting and transparency of credit institutions.

  13. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  14. Tracking Audit Consolidated System

    Data.gov (United States)

    US Agency for International Development — The TRACS System will be used by Chief Financial Operations (CFO) and Office of Acquisition and Assistance (OAA) (in Washington) and Foreign Missions (FM) (at the...

  15. Educational Auditing System.

    Science.gov (United States)

    Hegedus, Rita

    This position paper describes the philosophy, rationale, and activities of the Evaluation Section of the Delaware Department of Public Instruction for the purpose of establishing operational guidelines. Under a new system established in Delaware, the role of the evaluation supervisor at the State level has become one of independent, objective…

  16. 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.

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

    OpenAIRE

    Aleksey F. Akhmetshin

    2014-01-01

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

  18. Secret-involved Information System Security Audit

    Institute of Scientific and Technical Information of China (English)

    ZHANG; Ya-lan

    2015-01-01

    Secret-involved information system security audit is a network security technology developing rapidly in recent years.It uses various technical to detect the problem of secret-involved information system,and uses certain audit methods to analyze all kinds of suspicious behavior and irregularities.

  19. 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.

  20. Enhancing Information Systems Auditing Knowledge with Role-Playing Game: An Experimental Investigation

    Science.gov (United States)

    Wongpinunwatana, Nitaya

    2013-01-01

    This study examined the use and effect of a role-playing game on learners' ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master's degree in accounting participated in the experiment. The…

  1. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel CARDOȘ

    2014-11-01

    Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.

  2. Audit Characteristics for Information System Security

    OpenAIRE

    Marius POPA; Mihai DOINEA

    2007-01-01

    The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment

  3. AUDITING AS PROTECTION AGAINST SYSTEM ERRORS

    Directory of Open Access Journals (Sweden)

    STEGĂROIU CARINA-ELENA

    2014-02-01

    Full Text Available Auditing is an instrument that can be used to improve the security of any systems in our network. In case of a security breach or network penetration, the event recording log that we can find on different logl files helps us identify what has been compromised and the person who has perfoemned the operations. Auditing should not be considered a ‘configure and forget’ type of operation, but a periodic review of the log file in order to look for unsual events. This would help discover a minor breach before the intruders cause more trouble in our network.

  4. 48 CFR 1245.511 - Audit of property control system.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Audit of property control... 1245.511 Audit of property control system. (a) The property administrator (or other Government official authorized by the contracting officer) shall audit the contractor's property control system whenever there...

  5. Audit Trail Management System in Community Health Care Information Network.

    Science.gov (United States)

    Nakamura, Naoki; Nakayama, Masaharu; Nakaya, Jun; Tominaga, Teiji; Suganuma, Takuo; Shiratori, Norio

    2015-01-01

    After the Great East Japan Earthquake we constructed a community health care information network system. Focusing on the authentication server and portal server capable of SAML&ID-WSF, we proposed an audit trail management system to look over audit events in a comprehensive manner. Through implementation and experimentation, we verified the effectiveness of our proposed audit trail management system.

  6. Audit Database and Information Tracking System

    Data.gov (United States)

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

  7. TECHNIQUE OF OPTIMAL AUDIT PLANNING FOR INFORMATION SECURITY MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    F. N. Shago

    2014-03-01

    Full Text Available Complication of information security management systems leads to the necessity of improving the scientific and methodological apparatus for these systems auditing. Planning is an important and determining part of information security management systems auditing. Efficiency of audit will be defined by the relation of the reached quality indicators to the spent resources. Thus, there is an important and urgent task of developing methods and techniques for optimization of the audit planning, making it possible to increase its effectiveness. The proposed technique gives the possibility to implement optimal distribution for planning time and material resources on audit stages on the basis of dynamics model for the ISMS quality. Special feature of the proposed approach is the usage of a priori data as well as a posteriori data for the initial audit planning, and also the plan adjustment after each audit event. This gives the possibility to optimize the usage of audit resources in accordance with the selected criteria. Application examples of the technique are given while planning audit information security management system of the organization. The result of computational experiment based on the proposed technique showed that the time (cost audit costs can be reduced by 10-15% and, consequently, quality assessments obtained through audit resources allocation can be improved with respect to well-known methods of audit planning.

  8. Beyond "audit" definition : a framework proposal for integrated management systems

    OpenAIRE

    Domingues, Pedro; Sampaio, Paulo; Arezes, P.

    2011-01-01

    Oxford dictionary online defines audit as a ‘systematic review or assessment of something’. This generic definition faces a new reality due to recent management changes focusing management systems integration in organizations. A more suitable definition is provided by management standards stating that an audit is a ‘systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled’. Managemen...

  9. System Analysis in Developing an Effective Government Internal Audit System

    Directory of Open Access Journals (Sweden)

    Maliki Heru Santosa

    2016-01-01

    Full Text Available Units of Government Internal Audit (GIA play a significant role in developing a system of good governance. They contribute to the improvement of public services delivery and the welfare of society. But some current governance issues in Indonesia, such as corruption, accountability and performance problems, raise questions concerning the effectiveness of Indonesia’s GIA units. The complexity of these issues requires cybernetic study to find holistic and effective solutions. The objective of this study is to examine the effectiveness of government internal audit systems in order to enhance the professionalism of government internal auditors and the maturity of the management processes that they audit.  This research was based on qualitative approaches with systems methodology. The instruments used during the research were regulatory analysis, survey, and in-depth interviews. The survey involved 205 Chief Audit Executives (CAE of Government Internal Supervisory Apparatus (GISA in national government and regional governments, and was conducted on-line or on paper. The survey was complemented by in-depth interview with 24 (twenty four senior stakeholders representing practitioners (the CAE of GISA units, internal users (governors, mayors, heads of regional planning agencies, external users (Indonesia’s Supreme Audit Board, SAB, regulators, and associations of professional internal auditors, both private sector (IIA and public sector (AAIPI. The research found that the effort of enhancing the role of the GIA units should be seen holistically. The improvement of the role of GIA units related to the stakeholders, including management line of the organization, the SAB, professional associations, regulators, and law enforcement officials as well as other factors. The arrangement of the internal audit system could allow the government auditors to improve their professionalism and help line management to mature their management processes. The emerging

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

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

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

  12. 48 CFR 3045.511 - Audit of property control system.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Audit of property control... Government Property in the Possession of Contractors 3045.511 Audit of property control system. (a) The... contractor's property control system whenever there are indications that the contractor's property...

  13. Auditing Information System : Delivery Product Service

    Directory of Open Access Journals (Sweden)

    Purwoko Purwoko

    2011-05-01

    Full Text Available Purpose of the research is to ensure the securities of information system asset and to ensure if informa-tion system support the operational and data collected was valid. Research method that used in this research were library studies and field studies. Field studies such an observation, questioner, and inter-view. the expected result are founding the weakness of security management control, operational man-agement control, input control, and output control of risk happened in the company. Conclusion of this research are the system on the company work good and there’s no potential risk happened and make an impact to the delivery process of information system.Index Terms - Auditing Information system, Delivery product process.

  14. Internal Control, Auditing, and the Automated Acquisitions System.

    Science.gov (United States)

    Hawks, Carol Pitts

    1990-01-01

    Discusses issues and procedures involved in auditing the automated acquisitions system at Ohio State University Libraries. The audit process is explained, internal controls within the system are identified, general control mechanisms such as limited electronic access are discussed, and application control mechanisms that relate to specific…

  15. Internal Control, Auditing, and the Automated Acquisitions System.

    Science.gov (United States)

    Hawks, Carol Pitts

    1990-01-01

    Discusses issues and procedures involved in auditing the automated acquisitions system at Ohio State University Libraries. The audit process is explained, internal controls within the system are identified, general control mechanisms such as limited electronic access are discussed, and application control mechanisms that relate to specific…

  16. Characteristics of the Audit Processes for Distributed Informatics Systems

    Directory of Open Access Journals (Sweden)

    Marius POPA

    2009-01-01

    Full Text Available The paper contains issues regarding: main characteristics and examples of the distributed informatics systems and main difference categories among them, concepts, principles, techniques and fields for auditing the distributed informatics systems, concepts and classes of the standard term, characteristics of this one, examples of standards, guidelines, procedures and controls for auditing the distributed informatics systems. The distributed informatics systems are characterized by the following issues: development process, resources, implemented functionalities, architectures, system classes, particularities. The audit framework has two sides: the audit process and auditors. The audit process must be led in accordance with the standard specifications in the IT&C field. The auditors must meet the ethical principles and they must have a high-level of professional skills and competence in IT&C field.

  17. An introduction to auditing and control of digital library systems

    OpenAIRE

    Das, Anup Kumar; Dutta, Bidyarthi

    2004-01-01

    Digital libraries consist of interactive and integrated digital information systems. The intelligent control of information systems is necessary to enhance the capabilities and effectiveness of such digital libraries. The information systems auditing and control is popular in other information systems, like e-banking systems, CRM systems, e-governance systems, etc. To exploit the optimum benefits from a digital library system, some auditing and control measures should be maintained. This pape...

  18. Knowledge based systems as an aid in information systems audit

    Directory of Open Access Journals (Sweden)

    Rodrigo Arturo Proaño Escalante

    2017-02-01

    Full Text Available One of the problems that the IT auditor has when expressing an opinion about a finding is the subjectivity that can be due to many aspects, among the main ones: emotional, technical skills or abilities with which this opinion can be right or wrong. This is a major problem because the audit report issued may have distortions of the facts. On the other hand, the development of the expert systems involves capturing the knowledge of the human and transferring it to a computer program in which all the characteristics of this knowledge are emulated and considering a group of rules, the system can make decisions as a human does. Advances in artificial intelligence over the last few years have led to the development of these knowledge-based systems increasing and the results obtained are more real. The use of these systems presents a promising future in the field of computer audit. The objective of this article is to give a general idea of the characterization and use of knowledge based systems, the way they are implemented and their application to the audit of information systems as a tool to help the opinion issue at the moment of realization of an audit.

  19. Application of Benford's Law in Payment Systems Auditing

    Directory of Open Access Journals (Sweden)

    Mario Žgela

    2009-06-01

    Full Text Available Information systems auditing activities are mandatory in today business environments. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford's Law. In this paper we examine ways of application of this law in investigation of certain number set with aim to make a conclusion if number set conforms to Benford's Law. As an examination target we used foreign payment system messages which are issued between foreign and domestic business entities i.e. commercial and central banks. We chose sample of 1.745.311 transactions and conducted examination for first, second and first two digits. We examine certain data subsets, created according to certain payment types, and investigate how Benford’s Law tests can be used in auditing. We also compare practical usefulness and note differences between various conformity tests in auditing environment. Results we achieved prove adequate potential of this law in audit practice.

  20. Auditing of the Computerised Information Systems in the Military Organization

    Directory of Open Access Journals (Sweden)

    Pîrvuţ Valentin

    2016-06-01

    Full Text Available An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases, the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems are the ISA ( International Standards on Auditing and IAPS ( International Auditing Practice Statement standards elaborated by IFAC ( International Federation of Accountants.

  1. Audit of psychosocial risk management systems

    DEFF Research Database (Denmark)

    2014-01-01

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

  2. Internal and external auditing in health systems: an integrative approach.

    Science.gov (United States)

    Mersel, Elie P; Mor-Yosef, Shlomo; Shapira, Shmuel C

    2005-01-01

    Traditionally, auditors are apprehensive when it comes to auditing clinical decisions. A novel model might lead to better integration of auditors into the core activities of health system medical care, while creating common interests among all participants in the process.

  3. 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.

  4. Improve Environmental Management Systems by Auditing with Lean Six Sigma

    Science.gov (United States)

    2010-06-01

    to 00-00-2010 4. TITLE AND SUBTITLE Improve Environmental Management Systems by Auditing with Lean Six Sigma 5a. CONTRACT NUMBER 5b. GRANT NUMBER...Systems by Auditing with Lean Six Sigma U.S. Army Joint Munitions Command (JMC) AMSJM-ISM 1 Rock Island Arsenal Rock Island, IL 61299 UNCLASSIFIED...Anniston MilanPine Bluff McAlester Hawthorne Tooele Production Sites Depot Distribution Sites Depot Archive Sites GOGO GOCO 3 UNCLASSIFIED Lean Six Sigma EMS

  5. Expert Systems for auditing management information systems

    Directory of Open Access Journals (Sweden)

    Gheroghe Popescu

    2007-05-01

    Full Text Available Expert systems are built with the help of: specialised programming languages or expert system generators (shell. But this structure was reached after tens of years of work and research, because expert systems are nothing but pragmatic capitalisation of the results of research carried out in artificial intelligence and theory of knowledge.

  6. A systems-based conceptual framework for auditing

    Energy Technology Data Exchange (ETDEWEB)

    Swanson, G.A. [Tennessee Technological Univ., Cookeville (United States); Marsh, H.L.

    1993-12-31

    Since the stock market crash of 1929, the auditing profession has rapidly emerged in advanced economies. The procedures of the profession have generally evolved out of political processes without the systematic guidance of a cohesive conceptual framework. That eclectic approach has produced generally accepted accounting principles that encourage publication of global organizational performance assessments such as net income that have little obvious connection to the concrete processes they purport to describe. The approach, furthermore, allows fragmented and disconnected auditing procedures. This paper presents an interpretive and analytical study of auditing based on observable, measurable entities is developed through living systems theory. This approach provides a means of applying to auditing the well developed investigation methods and procedures of the sciences. 8 refs.

  7. Health and safety management system audit reliability pilot project.

    Science.gov (United States)

    Dyjack, D T; Redinger, C F; Ridge, R S

    2003-01-01

    This pilot study assessed occupational health and safety (OHS) management system audit finding reliability using a modified test-retest method. Two industrial hygienists with similar training and education conducted four, 1-day management system audits in four dissimilar organizational environments. The researchers examined four auditable sections (employee participation, training, controls, and communications) contained in a publicly available OHS management system assessment instrument. At each site, 102 auditable clauses were evaluated using a progressive 6-point scale. The team examined both the consistency of and agreement between the scores of the two auditors. Consistency was evaluated by calculating the Pearson r correlations for the two auditors' scores at each site and for each section within each site. Pearson correlations comparing overall scores for each site were all very low, ranging from 0.206 to 0.543. Training and communication system assessments correlated the highest, whereas employee participation and control system scores correlated the least. To measure agreement, t-tests were first calculated to determine whether the differences were statistically significant. Aggregate mean scores for two of the four sites were significantly different. Of the 16 total sections evaluated (i.e., 4 sections per site), seven scores were significantly different. Finally, the agreement of the scores between the two auditors for the four sites was evaluated by calculating two types of intraclass correlation coefficients, all of which failed to meet the minimum requirement for agreement. These findings suggest that opportunities for improving the reliability of the instrument and the audit process exist. Future research should include governmental and commercial OHS program assessments and related environmental management systems and their attendant audit protocols.

  8. Determining expected behaviour of fraudsters for a continuous audit system

    Directory of Open Access Journals (Sweden)

    Mathew A. Thomas

    2012-06-01

    Full Text Available This research attempts to determine the behaviour of fraudsters in a continuous audit system where the fraudsters have multiple options for committing fraud. The system is modelled as a Continuous Time Markov Chain where the state changes are caused by the fraudster's actions. The model uses a dynamic game with probabilistic transitions to determine the expected behaviour of the fraudster.

  9. 76 FR 42706 - Amendment of Inspector General Operations & Reporting System Audit, Assignment, and Timesheet...

    Science.gov (United States)

    2011-07-19

    ... Inspector General Operations & Reporting (IGOR) System Audit, Assignment, and Timesheet Files (EPA-42) to... & Reporting (IGOR) System Audit, Assignment, and Timesheet Files (EPA-42) will be changed to Inspector General... AGENCY Amendment of Inspector General Operations & Reporting System Audit, Assignment, and...

  10. SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION

    Directory of Open Access Journals (Sweden)

    T. I. Zerchaninova

    2013-01-01

    Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical  recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement. 

  11. SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION

    Directory of Open Access Journals (Sweden)

    T. I. Zerchaninova

    2015-03-01

    Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical  recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement. 

  12. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

    Full Text Available The purpose of this work is to point to the possibilities of more efficient auditing. In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims and the volume of auditing do not change when the audit is done in the computer-informatics environment. The computer assisted audit technique (CAATs can improve the efficiency and productivity of audit procedures. In the computerized information system, the CAATs are the ways in which an auditor can use computer to gather or as help in gathering auditing evidence. There are more reasons why the auditors apply computer techniques that help in auditing. Most often, they do it to achieve improvement of auditing efficiency when the data volume is large. It depends on several factors whether the auditors will apply the computer techniques that help auditing and to what degree respectively. If they do it, the most important are the computer knowledge, professional skill, experience of auditors, and availability of computer technique, and adequacy of computer supports, infeasibility of hand tests, efficiency and time limit. Through several examples from practice, we showed the possibilities of ACL as one of the CAAT tools.

  13. Developing an online collaborative system within the domain of financial auditing

    OpenAIRE

    2015-01-01

    The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and national. The online audit database covers various information needs for both financial auditors and the employees of the Chamber of Financial Auditors of Romania. For rapid deployment, we used various too...

  14. Audit in public administration’s information systems - External or internal?

    Science.gov (United States)

    Drljača, D.; Latinović, B.

    2017-05-01

    Audit of the information system, thanks to the increased use of ICT and related cyber-crime, becomes a very important process in modern companies and institutions. It is usual to engage or outsource a third party for independent financial audit. But what about auditing of the information system of public administration institutions? This paper gives an introduction to possible aspects of information system’s audit with the aim to discuss possible answer on the question in the title.

  15. ERP System Audit a Control Support For Knowledge Management

    Directory of Open Access Journals (Sweden)

    Traian SURCEL

    2008-01-01

    Full Text Available The ERP system supports most of the business system that maintains in a single database the data needed for a variety of business functions such as Manufacturing, SCM, Financials, Projects, Human Resources and CRM; the audit of this systems is necessary in order to give reasonable assurance to the company on its core system. Obtained evidence evaluation can ensure whether the organization's IT&C system safeguard assets, maintains data integrity, and is operating effectively and efficiently to achieve the organization's goals or objectives. The audit process respecting the methodology based on: gathering information and plan; obtaining an understanding of internal controls; performing test of controls and substantive tests, develop a control support on quality of flow of information and knowledge from formal perspective, for Knowledge Management in large enterprises.

  16. Requirements for Development of an Assessment System for IT&C Security Audit

    Directory of Open Access Journals (Sweden)

    Marius Popa

    2010-12-01

    Full Text Available IT&C security audit processes are carried out to implement information security management. The audit processes are included in an audit program as decision of the management staff to establish the organization situation against to the planned or expected one. The audit processes require evidence to highlight the above issues. The evidences are gathered by audit team and some automation processes to increase the productivity and accuracy of the audit are needed. The paper presents some issues of the requirements for development of an assessment system with some considerations for IT&C security audit. The emphasized issues are grouped in the following sections: IT&C security audit processes, characteristics of the indicators development process and implementation issues of an assessment system.

  17. CRITICAL ASSESSMENT OF AUDITING CONTRIBUTIONS TO EFFECTIVE AND EFFICIENT SECURITY IN DATABASE SYSTEMS

    Directory of Open Access Journals (Sweden)

    Olumuyiwa O. Matthew

    2015-03-01

    Full Text Available Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing techniques and methods. Some architectural based auditing systems were also considered to assess the contribution of auditing to database security. Here a framework of several stages to be used in the instigation of auditing is proposed. Some issues relating to handling of audit trails are also discussed in this paper. This paper also itemizes some of the key important impacts of the concept to security and how compliance with government policies and regulations is enforced through auditing. Once the framework is adopted, it will provide support to database auditors and DBAs.

  18. Comparative vascular audit using the POSSUM scoring system.

    OpenAIRE

    Copeland, G. P.; Jones, D.; Wilcox, A; Harris, P.L.

    1993-01-01

    Comparative audit using overall mortality and morbidity figures can be misleading as they do not take into account variations in surgical procedure and patient fitness. To examine these effects we have compared vascular surgery in two differing hospitals, during a similar 9-month period, using the POSSUM scoring system. In one unit, 255 patients underwent vascular surgery with an operative mortality of 9.4%, and morbidity of 37.3%. In the other unit, 89 patients underwent vascular procedures ...

  19. Developing an online collaborative system within the domain of financial auditing

    Directory of Open Access Journals (Sweden)

    Pavel Năstase

    2015-05-01

    Full Text Available The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and national. The online audit database covers various information needs for both financial auditors and the employees of the Chamber of Financial Auditors of Romania. For rapid deployment, we used various tools: Microsoft SQL Server 2008 R2, SharePoint Server 2010, SharePoint Designer 2010 and various implementation features: external content types, external lists, business data web parts etc. In this paper, we use two research methods: the first one is empiric, based on formulating a questionnaire and the interpretation of the results, while the second is the analysis of the implementation process by using a step-by-step approach. The online audit database stores information about the results of previous audits, the opinions issued as result of audits, the results of online electronic inspections, audit firms, audited entities, risks identified etc. The conclusion was that the online database, which is updated through Internet, is feasible to implement in SharePoint, for multiple audit stakeholders including financial auditors who can sell their financial audit services benefiting from the transparency that the system provides.

  20. Internal audits of psychosocial risks at workplaces with certified OHS management systems

    DEFF Research Database (Denmark)

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

    2016-01-01

    , such occupational health and safety management (OHSM) systems tend to have difficulties in adequately addressing psychosocial risks at work. A crucial element in the OHSM system is internal audits. We have investigated how two Danish municipalities have transformed the general audit guidelines into internal audit...... practices capable of targeting the psychosocial risks. The results show that the municipalities experienced difficulties in transforming the general audit guidelines into practical models, and we found that this led to significant variations in audit practices. The explanation for these difficulties can...... be found both in the nature of the psychosocial risks and in implementation constraints. Compared to traditional safety audits, auditing psychosocial risks appears to require different methods and auditor competencies, a factor that the OHSAS 18001 standard does not explicitly take into account...

  1. Easy Access: Auditing the System Network

    Science.gov (United States)

    Wiech, Dean

    2013-01-01

    In today's electronic learning environment, access to appropriate systems and data is of the utmost importance to students, faculty, and staff. Without proper access to the school's internal systems, teachers could be prevented from logging on to an online learning system and students might be unable to submit course work to an online…

  2. 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.

  3. AUDITING THE SECURITY OF INFORMATION SYSTEMS WITHIN AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    STEGĂROIU CARINA-ELENA

    2013-02-01

    Full Text Available The safety provided by a well configured firewall is no excuse for neglecting the standard security procedures;setting up and installing a firewall is the first line of defense and not a full proof solution, auditing being only onecomponent of the system, whilst the other is protecting the resources and when we consider auditing as being theprocess of recording certain events that take place on a computer or within a network, we must come to the conclusionthat this is the only technique that allows us to identify the source of a possible issue within the network.Information security is used as a means to protect the intellectual property rights, whilst the main objective insetting up an information security system is to enlist the confidence of prospective business partners. In accordancewith the legal requisites and the principle of maximizing one’s investment, regardless of the many forms it could take,or the means through which it is stored, transmitted or distributed, information must be protected.Information security is not only a technical problem, but mainly a managerial issue, as the security standard,ISO/IEC 17799 meets the needs of any type of organization, be it public or private, through a series of practices relatedto the management of information security.This paper aims to present the process of taking entry data from a plethora of programs and storing it in acentral location. Due to its flexibility, this process can be a useful auditing instrument, as long as we are familiar withthe way it works and how the events are recorded.

  4. 浅析盈余管理程度作为上市公司审计质量的评价指标%Earnings Management Degree as the Audit Quality Evaluation Index for Listed Companies

    Institute of Scientific and Technical Information of China (English)

    王茜

    2014-01-01

    At present, the audit quality is attracting more and more attention of the theory cycle, practice cycle and social public. Only high quality audit can improve the reliability of accounting information of listed companies, so it is necessary to select strong feasibility and representative indicators to establish audit quality evaluation system, to make an objective and quantitative evaluation of audit quality. Based on the analysis of existing indicators for audit quality this article analyzes the feasibility of making earnings management degree as the audit quality evaluation index of listed companies and the index calculation method.%院目前,审计质量越来越受到理论界、实务界及社会公众的关注,只有高质量的审计才能提高上市公司财务信息的可信度,因此,我们有必要选取可行性和代表性较强的指标,建立审计质量评价体系,对审计质量进行客观、定量地评价。本文在对现有衡量审计质量的指标进行分析后,进一步分析了以盈余管理程度作为上市公司审计质量评价指标的可行性和指标的计算方法。

  5. A Security Audit Framework to Manage Information System Security

    Science.gov (United States)

    Pereira, Teresa; Santos, Henrique

    The widespread adoption of information and communication technology have promoted an increase dependency of organizations in the performance of their Information Systems. As a result, adequate security procedures to properly manage information security must be established by the organizations, in order to protect their valued or critical resources from accidental or intentional attacks, and ensure their normal activity. A conceptual security framework to manage and audit Information System Security is proposed and discussed. The proposed framework intends to assist organizations firstly to understand what they precisely need to protect assets and what are their weaknesses (vulnerabilities), enabling to perform an adequate security management. Secondly, enabling a security audit framework to support the organization to assess the efficiency of the controls and policy adopted to prevent or mitigate attacks, threats and vulnerabilities, promoted by the advances of new technologies and new Internet-enabled services, that the organizations are subject of. The presented framework is based on a conceptual model approach, which contains the semantic description of the concepts defined in information security domain, based on the ISO/IEC_JCT1 standards.

  6. Developing 360 degree feedback system for KINS

    Energy Technology Data Exchange (ETDEWEB)

    Han, In Soo; Cheon, B. M.; Kim, T. H.; Ryu, J. H. [Chungman National Univ., Daejeon (Korea, Republic of)

    2003-12-15

    This project aims to investigate the feasibility of a 360 degree feedback systems for KINS and to design guiding rules and structures in implementing that systems. Literature survey, environmental analysis and questionnaire survey were made to ensure that 360 degree feedback is the right tool to improve performance in KINS. That review leads to conclusion that more readiness and careful feasibility review are needed before implementation of 360 degree feedback in KINS. Further the project suggests some guiding rules that can be helpful for successful implementation of that system in KINS. Those include : start with development, experiment with one department, tie it to a clear organization's goal, train everyone involve, make sure to try that system in an atmosphere of trust.

  7. Effect of Weaknesses of the Internal Control Systems And NonCompliance With Statutory Provisions on The Audit opinion of The Audit Board of The Republic of Indonesia

    Directory of Open Access Journals (Sweden)

    Hari Setiyawati

    2016-09-01

    Full Text Available The purpose of this study was to see whether there is an influence of Weaknesses of the Internal Control System and Non-compliance With Statutory Provisions on the audit opinion of the audit board. The weakness of the internal control system measured by the audit findings Audit Board consisting of weaknesses of the accounting control system and reporting, and weaknesses of the budget implementation control system and weaknesses of the internal control structure. While non-compliance with statutory provisions are measured based on the audit findings Audit Board consisting of local loss, the potential loss of local , lack of receipt, administration, waste, inefficiency and ineffectiveness. This study is a survey of the region of the provincial government of DKI Jakarta and Banten for 2010 to 2014. Samples in this study were all the Local Government Unit that generate financial reports of local governments totaling nine units, so this study is census research, in the sense that the entire population sampled. Data analysis method used is the ordinal logistic regression because the dependent variable is the rank (category and the data is not normal. From the results of the data analysis and discussion, it can be concluded that the weaknesses of the internal control system and non-compliance with statutory provisions affect the audit opinion of the audit board either jointly or partially

  8. Security information in production and operations: a study on audit trails in database systems

    Directory of Open Access Journals (Sweden)

    Rodrigo Roratto

    2015-09-01

    Full Text Available Special care should be taken to verify the integrity and to ensure that sensitive data is adequately protected. One of the key activities for data loss prevention is anaudit. And in order to be able to audit a system, it is important to have reliable records of its activities. Systems that store critical data, whether financial or productive, must have features such as audit log, also called audit trail, which records all activities on critical data. This allows to identify harmful actions that can be internal or external, intentionally or unintentionally caused. Therefore, this paper presents major studies in security audit trail (audit log, especially records of logs, and it presents what is available in terms of commercial tools and what they offer.

  9. Information System Act Auditing Management%信息系统行为审计管理

    Institute of Scientific and Technical Information of China (English)

    王扬; 俞烽

    2012-01-01

    针对信息系统用户行为实施审计,从信息系统安全的角度建立了一种行为审计模型。阐述了信息系统行为审计的目的、方法及过程,并提出了行为审计全生命周期管理思想,设计了行为审计系统辅助审计人员进行信息系统安全审计工作。该方法已应用于实际的审计工作,效果较好。%Aimed at act auditing for information system users, an act auditing model is established from the point of the information system security. The goal of information system act auditing, the auditing method and the process are discussed. In addition, the concept of life cycle management for act auditing is put forward. The act auditing system is designed for aiding system security. Practical applications prove that the auditing model is effective.

  10. Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

    This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical…

  11. Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

    This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical…

  12. CADASTRAL AUDIT AND ASSESSMENTS USING UNMANNED AERIAL SYSTEMS

    Directory of Open Access Journals (Sweden)

    K. Cunningham

    2012-09-01

    Full Text Available Ground surveys and remote sensing are integral to establishing fair and equitable property valuations necessary for real property taxation. The International Association of Assessing Officers (IAAO has embraced aerial and street-view imaging as part of its standards related to property tax assessments and audits. New technologies, including unmanned aerial systems (UAS paired with imaging sensors, will become more common as local governments work to ensure their cadastre and tax rolls are both accurate and complete. Trends in mapping technology have seen an evolution in platforms from large, expensive manned aircraft to very small, inexpensive UAS. Traditional methods of photogrammetry have also given way to new equipment and sensors: digital cameras, infrared imagers, light detection and ranging (LiDAR laser scanners, and now synthetic aperture radar (SAR. At the University of Alaska Fairbanks (UAF, we work extensively with unmanned aerial systems equipped with each of these newer sensors. UAF has significant experience flying unmanned systems in the US National Airspace, having begun in 1969 with scientific rockets and expanded to unmanned aircraft in 2003. Ongoing field experience allows UAF to partner effectively with outside organizations to test and develop leading-edge research in UAS and remote sensing. This presentation will discuss our research related to various sensors and payloads for mapping. We will also share our experience with UAS and optical systems for creating some of the first cadastral surveys in rural Alaska.

  13. Efficiency audit for IT-systems of state management strategic objects

    Directory of Open Access Journals (Sweden)

    Abasov V.A.

    2017-06-01

    Full Text Available Hackers’ attacks at the end of 2016 and at the beginning of 2017 р. on governmental information and telecommunication systems, including Ministry of Finance in Ukraine, and State Treasury Department, caused vast delays in budgetary payments. They showed «sensitiveness» and insecurity of governmental institutions for cyber-attacks because of control absence of three main security measures, such as technical limitations for downloading programs, limited use of rights for local administrators, systematical software renewals. International experience shows these security measures of governmental IT-systems have to be the audit subject of state financial control authorities. The base of information technology audit was initiated in the studies of І.К. Drozd, S.V. Іvachnenkova, М.М. Benko, Ju.А. Кuxminskiy, А.V. Мamyshev. Simultaneously, the issue of IT-system state audit was examined in theoretical researches partially because there is no practice of such audit in Ukraine. That is why it is necessary to learn international practice of efficiency audit for IT-systems and world standards for establishments of state management sector. The research allowed to propose the methodology of efficiency audit for IT-systems for state institutions; the methodology provides planning and conducting the main procedures on the base of risk estimation of security threats for information systems. The author determines the peculiarities in security risk management for IT-systems by means of risk estimation of security components of IT-systems while conducting efficiency audit. The author sets the method of descending step-by-step detailing for audit estimation of IT-system risk management efficiency at strategic enterprises belonging to state management sector by means of adaptation of ISSAI standard norms. The paper proposes three possible options of management solution concerning IT-system risk management efficiency on the base of information about the

  14. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    Science.gov (United States)

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

  15. ENHANCING ASSETS' PROTECTION THROUGH AN ADEQUATE MONITORING OF INTERNAL CONTROL SYSTEM BY INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Dan Eugen Cosmin

    2011-12-01

    Full Text Available The assets are established into a company as very important and strategic resources that are contributing at the creation of the needed premises to conduct the daily-basis activity and also to reach present and future planned objectives. Recent studies like COSO's Fraudulent Financial Reporting 1998-2007 have highlighted an increasing fraudulent activity against assets therefore the efforts of fighting against fraud must be supplemented in order to preserve the existence and value of those resources. Internal controls are processes implemented in order to give a reasonable assurance that the company will not become a fraud victim. Even so, a lot of internal controls are paying a heavy tribute to their lack of efficiency and update. Thus, for a correct functioning, internal controls must be monitored and assessed permanently in order to preserve their strength and ability to fulfill their mission. This approach will deliver more added value because rather than being corrected after they have already occurred, the frauds related with the assets will be prevented, detected and reported at a timely moment, thereby the incidence and value of those criminal activities will decrease significantly. Furthermore, because not only the process of monitoring is important but even the entity conducting this activity we believe that internal audit is the most appropriate to undertake this responsibility. Thus, through this material we opened a discussion about how important permanent monitored and updated internal controls are in order to assure a proper assets protection and why internal audit, rather than the management, should be the most eligible to undertake this responsibility. Also we provided some suggestions regarding the main activities that must be taken into consideration by an internal audit professional when is being involved in a monitoring process of internal control system. We do believe that this paper will be the starting point for new

  16. [Audits of the quality management system and safety in radiotherapy: Lessons learned and future prospects].

    Science.gov (United States)

    Leroy, E; Marque, A

    2016-10-01

    The external audit of the management system of quality and safety in radiotherapy by quality managers of the French Association of Quality and Safety in Radiotherapy (AFQSR) is an opportunity to exchange good practices, returns of experience, effectiveness and weaknesses of the quality system, and its perceptions by all the teams. We present the results of the first audits conducted, and the results of a survey on the perception of quality at national level.

  17. 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.

  18. Iso 19011:2002--a combined auditing standard for quality and environmental management systems.

    Science.gov (United States)

    Johnson, G L

    2000-01-01

    In a precedent-setting decision in 1998, the International Organization for Standardization (ISO) directed ISO Technical Committee (TC) 176 on Quality Management and ISO TC 207 on Environmental Management to develop jointly a single guideline standard for auditing quality and environmental management systems. When approved, this standard would replace ISO 10011-1, ISO 10011-2, and ISO 10011-3 on quality auditing and ISO 14010, ISO 14011, and ISO 14012 on environmental auditing. A Joint Working Group (JWG) was established comprising experts from both TC 176 and TC 207 to develop the new standard, ISO 19011, Guidelines on Quality and/or Environmental Management Systems Auditing, and to incorporate lessons learned from efforts to improve compatibility between ISO 9001/9004 and ISO 14001/14004, the standards for quality and environmental management systems, respectively. Work is proceeding on the development of ISO 19011 with an expected completion in early 2002.

  19. A collaborative computer auditing system under SOA-based conceptual model

    Science.gov (United States)

    Cong, Qiushi; Huang, Zuoming; Hu, Jibing

    2013-03-01

    Some of the current challenges of computer auditing are the obstacles to retrieving, converting and translating data from different database schema. During the last few years, there are many data exchange standards under continuous development such as Extensible Business Reporting Language (XBRL). These XML document standards can be used for data exchange among companies, financial institutions, and audit firms. However, for many companies, it is still expensive and time-consuming to translate and provide XML messages with commercial application packages, because it is complicated and laborious to search and transform data from thousands of tables in the ERP databases. How to transfer transaction documents for supporting continuous auditing or real time auditing between audit firms and their client companies is a important topic. In this paper, a collaborative computer auditing system under SOA-based conceptual model is proposed. By utilizing the widely used XML document standards and existing data transformation applications developed by different companies and software venders, we can wrap these application as commercial web services that will be easy implemented under the forthcoming application environments: service-oriented architecture (SOA). Under the SOA environments, the multiagency mechanism will help the maturity and popularity of data assurance service over the Internet. By the wrapping of data transformation components with heterogeneous databases or platforms, it will create new component markets composed by many software vendors and assurance service companies to provide data assurance services for audit firms, regulators or third parties.

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

    Science.gov (United States)

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

    2017-06-01

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

  1. Energy Management System Audit and Implementation in Educational Buildings

    Directory of Open Access Journals (Sweden)

    J. Nouri

    2006-01-01

    Full Text Available Concerning the high energy consumption of educational buildings in available study; it is conducted to estimate the energy consumption at the Faculty of Humanities (Building No. 2, Science and Research Campus (SRC of the Islamic Azad University (IAU, Tehran, Iran. Auditing and implementing the energy management system in the implied building, efforts are finally made to propose managerial solutions towards reducing energy consumption in this building. After gathering data of the building, including quantity of energy consumption in a one-year period of study in 2005 and the energy consumption equipment in the building followed by a detailed data analysis, the overall energy consumption tendency is investigated in the building. As a result, it is found that the lightening system and electric motors of central heating system consumed the highest level of electricity energy and the highest thermal energy consumption due to boilers. By more analysis of the entire data, solutions are suggested for reducing the energy consumption used in lightening, central heating and cooling systems and boilers. A review of all the practical solutions for improving the systems available in the building showed that regarding the energy management matrix, the energy management system in the building stood at zero point, because the building lacked any operating unit under the title of 'Energy Management' which could monitor energy consumption at the university. Therefore, it is concluded that the energy efficiency in the building may be optimized to a certain extent by presenting a system for energy data collection, analysis and systematic implementation as well as a system for collection of basic information about energy-consuming equipment by means of measurement instruments. By providing this system, procedures are presented for optimizing energy consumption and saving in the building, while a management system and a complete information system are created at the

  2. ANALYSIS OF THE RESULTS OF AUDITS OF QUALITY MANAGEMENT SYSTEM-SALES SERVICE OF CARS

    Directory of Open Access Journals (Sweden)

    JAROSLAV JAMBOR

    2010-12-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  3. Analysis of the results of audits of quality management system-sales service of cars

    Directory of Open Access Journals (Sweden)

    Jaroslav Jambor

    2011-04-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  4. An Analysis of the Internal Audit and Internal Control Systems of Banks in TRNC

    OpenAIRE

    Argun, Ali

    2016-01-01

    This research investigates the internal audit and internal control systems of banks in TRNC. Internal audit is one of the most important units of a bank. It includes checking and assessing overall accuracy and consistency of banks’ operations. During the last three decades the bank management and operations of banks have evolved due to financial liberalization, globalization and technological innovation which also increased operational risks. Banks are required to develop their internal contr...

  5. Techniques and Methods to Improve the Audit Process of the Distributed Informatics Systems Based on Metric System

    Directory of Open Access Journals (Sweden)

    Marius POPA

    2011-01-01

    Full Text Available The paper presents how an assessment system is implemented to evaluate the IT&C audit process quality. Issues regarding theoretical and practical terms are presented together with a brief presentation of the metrics and indicators developed in previous researches. The implementation process of an indicator system is highlighted and linked to specification stated in international standards regarding the measurement process. Also, the effects of an assessment system on the IT&C audit process quality are emphasized to demonstrate the importance of such assessment system. The audit process quality is an iterative process consisting of repetitive improvements based on objective measures established on analytical models of the indicators.

  6. Criteria-based audit to improve a district referral system in Malawi: A pilot study

    Directory of Open Access Journals (Sweden)

    Mlava Grace

    2008-09-01

    Full Text Available Abstract Background To study the feasibility of using criteria-based audit to improve a district referral system. Methods A criteria-based audit was used to assess the Salima District referral system in Malawi. A retrospective review of 60 obstetric emergencies referred from 12 health centres was conducted and compared with prior established standards for optimal referral of emergencies. Recommendations were made and implemented. Three months later, a re-audit was conducted (62 cases. Results There were significant improvements in 4 out of 7 standards: adequate resuscitation before referral (33.3% vs 88.7%; p = 0.001; delay of less than 2 hours from the time the ambulance is called to when the ambulance brought the patient to the hospital (42.8% vs 88.3%; p = 0.014; clinician attends to patient within 30 minutes of arrival to hospital (30.8% vs 92.6%; p = 0.001 and feedback given to the referring health centres (1.7% vs 91.9%; p 95% in both the initial audit and the re-audit: referred patients accompanied by a referral form; ambulances are available at all times and the district hospital is informed through short-wave radio by the health centre when a patient is referred. Conclusion Criteria-based audit can improve the ability of a district referral system to handle obstetric emergencies in countries with limited resources.

  7. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

    Full Text Available Since DeAngelo's study (1981 on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN. The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.

  8. Retroactive auditing

    OpenAIRE

    2011-01-01

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

  9. Audit mode change,corporate governance and audit effort

    Institute of Scientific and Technical Information of China (English)

    Limei; Cao; Wanfu; Li; Limin; Zhang

    2015-01-01

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

  10. Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2013-01-01

    Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

  11. 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.

  12. 28 CFR 23.40 - Monitoring and auditing of grants for the funding of intelligence systems.

    Science.gov (United States)

    2010-07-01

    ... funding of intelligence systems. 23.40 Section 23.40 Judicial Administration DEPARTMENT OF JUSTICE CRIMINAL INTELLIGENCE SYSTEMS OPERATING POLICIES § 23.40 Monitoring and auditing of grants for the funding of intelligence systems. (a) Awards for the funding of intelligence systems will receive...

  13. Audit, Control and Monitoring Design Patterns (ACMDP for Autonomous Robust Systems (ARS

    Directory of Open Access Journals (Sweden)

    C. Trad

    2008-11-01

    Full Text Available This paper proposes the Audit, Control and Monitoring Design Patterns (ACMDP for building Autonomous and Robust Systems (ARS such as Mobile Robot Systems (MRS. These patterns are also applicable to other Mission Critical and Complex Systems (MCCS. This paper presents a proposal which will help ARS project managers and engineers design, build and estimate the probability that an ARS will succeed or fail. Furthermore, this proposal offers the possibility to ARS problems with the help of audit, monitoring and controlling components, adjust the project management pathways, and define the problem sources as well as their possible solutions, in order to deliver an ARS or an MRS.

  14. Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    more frequent rotation when single auditor are appointed, more equal audit fee share in the year before the voluntary joint audit system took effect and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits......This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

  15. Internal audits of psychosocial risks at workplaces with certified OHS management systems

    DEFF Research Database (Denmark)

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

    2016-01-01

    abstract Psychosocial risks are widely recognized as a major challenge at work, a challenge that most organiza- tions find difficult to manage in practice. The OHSAS 18001 standard provides a framework for the man- agement of occupational health and safety risks, including psychosocial risks....... However, such occupational health and safety management (OHSM) systems tend to have difficulties in adequately addressing psychosocial risks at work. A crucial element in the OHSM system is internal audits. We have investigated how two Danish municipalities have transformed the general audit guidelines...... into account. On the basis of our study, we reach two major conclusions: first, that the standard provides little help in auditing the management of psychosocial risks in relation to OHSM systems; and second, that the full potential for management of psychosocial risks cannot be achieved without developing...

  16. 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.

  17. 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

    2013-03-01

    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.

  18. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

  19. Theoretical grounds of internal audit in the system of state financial control in Ukraine

    Directory of Open Access Journals (Sweden)

    Dikan Larysa V.

    2013-03-01

    Full Text Available The article considers modern directions of reformation of the system of state financial control connected with introduction of the state internal financial control. It considers economic essence of the state internal financial control in the context of its components. It justifies the place of the internal audit in the system of the state internal financial control in Ukraine. It considers existing definitions of internal audit in legislative acts. It generalises views of scientists on interpretation of the “internal audit” notion. It provides definitions united in approaches. It conducts a critical analysis of generalised approaches. It offers the authors’ view on the essence of internal audit in budget institutions, which has certain positive features compared to existing ones.

  20. The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

    Science.gov (United States)

    Skudrna, Vincent J.

    1982-01-01

    Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

  1. 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

  2. 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.

  3. Clinical governance in practice: closing the loop with integrated audit systems.

    Science.gov (United States)

    Taylor, L; Jones, S

    2006-04-01

    Clinical governance has been acknowledged as the driving force behind National Health Service (NHS) reform since the government white paper outlined a new style of NHS in the UK in 1997. The framework of clinical governance ensures that NHS organizations are accountable for continually improving the quality of their services and safeguarding high standards of care by creating an environment in which excellence in clinical care will develop. A major component of a clinical governance framework requires utilizing audit procedures, which assess the effectiveness of current systems and ultimately direct continual quality improvement. This paper describes the audit component of a local clinical governance framework designed for a unit based within an NHS trust, which has utilized a multidisciplinary approach to assess the effectiveness of a newly commissioned service and its impact on the residents and staff. The unit is a 12-bedded, low-secure-intensive rehabilitation unit for clients with severe and enduring mental illness. Using recognized and standardized psychometric outcome measures, information was collected on clinical symptoms, social functioning, social behaviour, quality of life, relationship quality with named nurses and medication side-effects. Additionally, confidential staff measures were included to assess levels of burnout, identify expressed emotion and assess staff perception of models of illness. The paper includes a comprehensive account of how managerial commitment, teaching processes and application of technology ensured prompt data collection and maintained the momentum through the audit timescale. Data analysis and presentation of data in both clinical reviews and in senior management meetings within the unit are discussed. Findings highlight the full integration of the audit system into the processes of the unit. Clinically, the paper highlights the enhancement of the knowledge base of the client group and the influence on clinical decision

  4. Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

    Science.gov (United States)

    Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Leu, Jun-Der; Chao Chen, Der; Purbokusumo, Yuyun

    2015-10-01

    In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

  5. Connecting River Systems Restoration Assessment Degree Flowlines

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This represents the flowline network in Connecting River Systems Restoration Assessment (CRSRA). It is attributed with the number of disconnections between the reach...

  6. The Informatics Audit - A Collaborative Process

    OpenAIRE

    Ciurea, Cristian

    2010-01-01

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

  7. The Informatics Audit - A Collaborative Process

    Directory of Open Access Journals (Sweden)

    Cristian CIUREA

    2010-01-01

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

  8. Patientsmate©: the implementation and evaluation of an online prospective audit system.

    LENUS (Irish Health Repository)

    McHugh, Seamus Mark

    2010-11-18

    Introduction  Inaccuracy in Hospital Inpatient Enquiry (HIPE)\\/Casemix-based data has been reported as high as 26%. This results in financial waste and makes effective audit impossible. We aimed to develop a novel web-based outcome audit system. Methods  A web-based online audit system, Patientsmate©, was developed using an integrated database system written in the programme language PHP. Data were inputted by the surgical team responsible for the patients care. A prospective comparison study of the new Patientsmate© and the standard HIPE systems, was performed over a 1-month period and involving two general surgical teams in April 2010. In addition, a Likert-scale based questionnaire was designed and hosted within the Patientsmate© system. A focus group of those clinicians directly involved in data accessing and input were then invited to complete the questionnaire in order to assess usability of the system. Results  During the study period there were a total of 108 patients and 88 procedures. Our study confirms the accuracy of clinician derived data, with the Patientsmate© system more accurately recording number of patients (83% vs. 80.6%), number of procedures (85.2% vs. 68.1%) and hospital day case rate (52% vs. 47.1%). Inputting data using Patientsmate© for a single patient took 6-7 minutes. Of those using the system, 75% reported feeling comfortable after using it once only and 100% were satisfied with the layout of the online interface. Conclusion  The Patientsmate© system allows for increased accuracy in outcome-based data as compared with the HIPE system, facilitating audit, financial savings and the appropriate allocation of services.

  9. 信息化环境下审计系统在远程审计中的运用--基于人保财险公司审计系统的实践%Application of the Auditing System in Remote Auditing under Information Environment-Based on the Practice of PICC Audit System

    Institute of Scientific and Technical Information of China (English)

    陈真真; 卢国庆

    2016-01-01

    随着信息化时代的到来,网络审计已成为主流的发展方向。基于网络审计的远程审计也随之应运而生,标志着内部审计迈进了崭新的发展阶段。那么,何为远程审计?审计系统在远程审计的过程中能起到哪些作用?未来审计系统在远程审计中怎样更好的发挥其作用?本文结合保险公司审计系统的实际应用,对上述问题作以简单的探讨。%With the advent of the information age,the network audit has become the main developing direction. Web-based remote audit has come into being marking the internal audit towards the new stage of development. So, what is the remote auditing? What roles can audit system play in the process of remote auditing? How to better play the role of audit system in the remote auditing? This paper briefly discusses above-mentioned topics based on the practical application of the PICC's audit system.

  10. INFORMATION OPENNESS OF THE MUNICIPAL SYSTEM OF EDUCATION: THE EXPERIENCE OF SOCIAL AUDIT

    Directory of Open Access Journals (Sweden)

    Tatiana E. Zerchaninova

    2015-01-01

    Full Text Available The aim of the investigation is to analyze information openness municipal education system, identify problems and develop practical recommendations in dealing with them. Methods. The conducted study is based on the methodology of the social audit, which includes the content analysis of the official websites of educational institutions in the network «Internet», the diagnosis of awareness among parents about the schools activities, expert assessment of informational openness of schools and the development of practical recommendations for improving information schools transparency. Research methods involve: description, analysis of documents, questionnaires, expert interviews, analysis of statistical data. Results. The article presents the results of a social audit of information openness of the municipal General educational system of Pervouralsk city district. The analysis of the content of the official websites of educational organizations in the network «Internet» was conducted at the first stage of social audit. It showed that only one school website fully complies with the proposed requirements. The best developed parameter of website is technological effectiveness; less developed – the communicativeness and multimedia. Diagnostics of awareness among parents of the pupils of the schools activities was conducted at the second stage of the social audit. A survey of parents has shown that the most popular are the traditional ways of obtaining information: teacher-parent meetings and communication with child. Less than half of parents receive information via the websites of the schools. Expert assessment of the information openness of schools was realized at the third stage. Practical recommendations on improvement of information openness of schools have been developed at the fourth stage. Scientific novelty. A new scientific idea of social audit of information openness municipal education system was set on the basis of the authors

  11. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-03-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation.

  12. Development of a social auditing management system to measure responsibility in a supply chain : Case Company: Pramia

    OpenAIRE

    2012-01-01

    The purpose of this study was to develop an auditing system for a case company, Pramia, which would measure and manage responsibility throughout their supply chain. This was done by researching theoretical methodology in social auditing and key concepts related to the study and also a practical method used to gain insight on developing the management system. This thesis addresses the issues and needs of Pramia, provides a layout of actions for the revised management system, as well as a plan ...

  13. POSSIBILITY OF IMPROVING EXISTING STANDARDS AND METHODOLOGIES FOR AUDITING INFORMATION SYSTEMS TO PROVIDE E-GOVERNMENT SERVICES

    Directory of Open Access Journals (Sweden)

    Евгений Геннадьевич Панкратов

    2014-03-01

    Full Text Available This article analyzes the existing methods of e-government systems audit, their shortcomings are examined.  The approaches to improve existing techniques and adapt them to the specific characteristics of e-government systems are suggested. The paper describes the methodology, providing possibilities of integrated assessment of information systems. This methodology uses systems maturity models and can be used in the construction of e-government rankings, as well as in the audit of their implementation process. Maturity models are based on COBIT, COSO methodologies and models of e-government, developed by the relevant committee of the UN. The methodology was tested during the audit of information systems involved in the payment of temporary disability benefits. The audit was carried out during analysis of the outcome of the pilot project for the abolition of the principle of crediting payments for disability benefits.DOI: http://dx.doi.org/10.12731/2218-7405-2014-2-5

  14. Building the airplane in flight: an auditing approach to quality management system development.

    Science.gov (United States)

    Burson, M C

    2001-01-01

    In June of 2000, Maine DEP (in company with the other five New England states) found itself under EPA pressure to develop and document a quality management system by the end of the calendar year. In the frenzy that followed, the Department decided to use a private sector model for system development that called for a prospectively-focused QM plan that would be implemented through formal auditing. That is, instead of trying in advance to identify all the deficits in departmental quality management, and then assigning individuals and task groups to create structures to fill the gaps, Maine's QMP specifies the future desired system in broad terms. ME-DEP then uses its own cadre of trained auditors to assess current practice against the "condition expected" in the QMP, knowing that in many cases basic quality management practices will need to be developed. This approach assists program managers, particularly (but not exclusively) in areas sensitive to environmental data standards, in creating systems and practices that are rooted in reality, and that are perceived to add value to the Department's core work instead of just additional paperwork. Audit reports create a continuous feedback loop assuring that written procedures document actual operations. Finally, the results of auditing identify areas in which the QM system (and its plan) should be elaborated or refined, which leads to an iterative process by which quality approaches are infused in all areas of DEP operations. In the twelve months following EPA-Region I's initial approval of Maine's QMP, a total of seven audits were completed at various program levels, including two focused on critical QMP elements: Documents and Records; and Computer Hardware/Software. This paper will briefly describe the background and implementation of this approach; identify some of the factors which led to success; and describe, using selected examples, some of the early outcomes of the program.

  15. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  16. System Dynamics in Food Quality Certifications: Development of an Audit Integrity System

    Directory of Open Access Journals (Sweden)

    Friederike Albersmeier

    2010-01-01

    Full Text Available Due to the complex structure of certification schemes the risk of flaws and scandals is generally high. It has further increased by several developments during the last years. With regard to their potential effects, it is questionable whether the certification approaches are actually able to detect deficiencies within the system and thus prevent crises which may lead to its breakdown. Hence, the ability of a standard to meet its objectives of food quality and safety needs to be enforced. In this contribution we launch the implementation of a controlling tool which automatically monitors audit quality based on information of the respective data bases. By analysing possible negative influences, oppor­tunistic behaviour can thus be detected.

  17. The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings

    Directory of Open Access Journals (Sweden)

    Giacomo Salvadori

    2016-11-01

    Full Text Available The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively, about the obtained results. If the audit is referred to a building with a significant historical and artistic value, a compatibility evaluation of the energy saving interventions with the architectural features should also be developed. In this paper, analysing the case study of a historical building used as public offices in Pisa (Italy, the authors describe how it is possible to conduct an energy audit activity (especially dedicated to the lighting system and they show how, for this type of buildings, it is possible to obtain significant energy savings with a refurbishment of the lighting system. A total number of seven interventions on indoor and outdoor lighting sub-systems were analysed in the paper. They are characterised by absolute compatibility with the historical and artistic value of the building and they show short payback times, variable between 4 and 34 months, allowing a reduction of the electrical energy consumption for the artificial indoor and outdoor lighting variable from 1.1 MWh/year to 39.0 MWh/year. The followed methodology and the evaluation results described in the paper, although based on a case study, can be extended to numerous historical buildings used as public offices, a recurring situation in the centres of Italian historical cities.

  18. Auditing of suppliers as the requirement of quality management systems in construction

    Science.gov (United States)

    Harasymiuk, Jolanta; Barski, Janusz

    2017-07-01

    The choice of a supplier of construction materials can be important factor of increase or reduction of building works costs. Construction materials present from 40 for 70% of investment task depending on kind of works being provided for realization. There is necessity of estimate of suppliers from the point of view of effectiveness of construction undertaking and necessity from the point of view of conformity of taken operation by executives of construction job and objects within the confines of systems of managements quality being initiated in their organizations. The estimate of suppliers of construction materials and subexecutives of special works is formal requirement in quality management systems, which meets the requirements of the ISO 9001 standard. The aim of this paper is to show possibilities of making use of anaudit for estimate of credibility and reliability of the supplier of construction materials. The article describes kinds of audits, that were carried in quality management systems, with particular taking into consideration audits called as second-site. One characterizes the estimate criterions of qualitative ability and method of choice of the supplier of construction materials. The paper shows also propositions of exemplary questions, that would be estimated in audit process, the way of conducting of this estimate and conditionality of estimate.

  19. Chaos in systems with many degrees of freedom

    NARCIS (Netherlands)

    Wijn, Astrid Silvia de

    2004-01-01

    In this thesis I discuss some of the chaotic properties specific to systems of many particles and other systems with many degrees of freedom. A dynamical system is called chaotic if a typical infinite perturbation of initial conditions grows exponentially with time. The chaoticity of a system is

  20. Chaos in systems with many degrees of freedom

    NARCIS (Netherlands)

    Wijn, Astrid Silvia de

    2004-01-01

    In this thesis I discuss some of the chaotic properties specific to systems of many particles and other systems with many degrees of freedom. A dynamical system is called chaotic if a typical infinite perturbation of initial conditions grows exponentially with time. The chaoticity of a system is cha

  1. A VIRTUAL TECHNICAL SYSTEMS AUDIT OF RESEARCH QUALITY ASSURANCE AND RECORD MANAGEMENT SYSTEMS IN ORD, U.S EPA

    Science.gov (United States)

    NHEERL conducts technical systems audits (TSAs) on its research projects. The findings are reported by the QA Manager (QAM) to the Director of QA (DQA) as Exemplary Findings (things the QA Team liked); Corrective Actions (things that must be corrected immediately); and Areas for...

  2. 关于信息系统审计内容的研究%Information system Audit Content Study Research

    Institute of Scientific and Technical Information of China (English)

    王慧林; 王增辉; 关宁

    2011-01-01

    Information Systems Audit and Control in China despite the late start,but its importance is increasingly apparent. Clear that the Auditor General Liu Jiayi,information systems audit to seize three key points,namely, safety, effectiveness (reliability)and the economy.Therefore,the content of information systems audit has become a concern of auditors,this paper wiU analyze the information systems auditing concepts and objectives,summed up the information systems audit institutions to audit the main content.%信息系统审计在我国尽管起步较晚,但其重要性日渐明显。刘家义审计长明确指出,信息系统审计要抓住三个关键点,即安全性、有效性(可靠性)和经济性。因此信息系统审计的内容也成为审计人员关注的问题,本文将通过分析信息系统审计的概念及目标,总结出审计机关进行信息系统审计的主要内容。

  3. Energy Audit as a Tool for Improving System Efficiency in Industrial Sector

    Directory of Open Access Journals (Sweden)

    Gopi Srinath,

    2014-06-01

    Full Text Available This paper presents the characteristics of energy consumption in industrial sector, the methodology and results of energy audits (EA performed in industrial sites and potentials for energy efficiency (EE improvements. The present state of industrial energy in India could be characterized by significant technological out-of–date, low energy efficiency and low level of environmental protection. Presented analysis of the results of conducted energy audits in selected industrial companies in previous period has shown the significant potentials for energy efficiency improvements in industrial sector (upgrading or replacement of equipment in the industrial energy sources and processes, introduction of energy management, improvement of steam supply and condensate return systems, the waste heat utilization, introduction of energy efficiency technology, improvement of energy efficiency in electrical equipment, usage of waste materials etc.

  4. 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.

  5. Degree of Entanglement for Some Bipartite Entangled Bosonic Systems

    Institute of Scientific and Technical Information of China (English)

    LIANG Xian-Ting

    2004-01-01

    We calculate the degree of entanglement for some bipartite entangled states of continuous variables.These states include common two-mode squeezed vacuum state, thermal vacuum state of a free single particle (where the fictitious tilde system is regarded as another particle), and the squeezed vacuum state of two coupling harmonic oscillators.The degree of entanglement for these quantum systems are shown clearly by using the technique of integration within an ordered product of operators.

  6. 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.

  7. The Information Security Management System, Development and Audit

    OpenAIRE

    Traian SURCEL; Cristian AMANCEI

    2007-01-01

    Information security management system (ISMS) is that part of the overall management system, based on a business risk approach, that it is developed in order to establish, implement, operate, monitor, review, maintain and improve information security

  8. The Information Security Management System, Development and Audit

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available Information security management system (ISMS is that part of the overall management system, based on a business risk approach, that it is developed in order to establish, implement, operate, monitor, review, maintain and improve information security

  9. [A method for auditing medical records quality: audit of 467 medical records within the framework of the medical information systems project quality control].

    Science.gov (United States)

    Boulay, F; Chevallier, T; Gendreike, Y; Mailland, V; Joliot, Y; Sambuc, R

    1998-03-01

    Future hospital accreditation could take into account the quality of medical files. The objectives of this study is to test a method for auditing and evaluating the quality of the handing of medical files. We conducted a retrospective regional audit based on the frame of reference the National Agency for Medical Development and Evaluation, by using a sample of cases, stratified by establishment. In our region, the global budgets of 47 public and private hospitals participating in the public hospital service, are adjusted while keeping in mind the medicalised activity data (PMSI). This audit was proposed to the doctors of the Department of Medical Information on the occasion of the regulatory PMSI quality control. A total of 467 questionnaires were given by 39 of the 47 sollicited hospitals (83%). The methodological aspects (questionnaire, cooperative approach...) are discussed. The make-up of medical files can alos be improved by raising the percentage of the presence of important data or documents such as the reason for admission (74.1%), the surgery report (83.2%), and the hospitalisation report (66.6%). A system for classifying the paraclinical results is shared and systematic throughout the service or hospital in only 73.2% of cases. The quality of the handing of medical files seems problematic in our hospitals and actions for improving the quality should be undertaken as a priority.

  10. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  11. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-01-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200

  12. Audit of Systems of Electronic Money on the Basis of Integrated Bank Reporting

    Directory of Open Access Journals (Sweden)

    Melnychenko Oleksandr V.

    2013-12-01

    Full Text Available The article is devoted to audit and oversight of systems of electronic money on the basis of integrated reporting of banks as main participants of such systems. The author offers for the first time methods of composition of integrated bank reporting – participants of systems of electronic money by parts, on the basis of which the auditors can assess and form opinions on social responsibility of payment organisations, interests of the society, business and state in the process of the use of an individual payment means. The author analyses definitions of oversight (observation over payment systems and systems of electronic money. Moreover, it offers methods of carrying out an audit of systems of electronic money by data of integrated bank reporting, on the basis of which assessment of influence of the use of this form of money funds upon bank employees, society in general and upon ensuring observation of rules of the current legislation by participants of systems of electronic money is carried out.

  13. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, D.; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planing (BCP) is guaranteeing that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging because

  14. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, D.; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planning (BCP) is to guarantee that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging,

  15. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, Damiano; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planning (BCP) is to guarantee that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging, becau

  16. A model supporting Business Continuity auditing & planning in Information Systems

    NARCIS (Netherlands)

    Zambon, Emmanuele; Bolzoni, Damiano; Etalle, Sandro; Salvato, Marco

    2007-01-01

    One of the main tasks of IT business continuity planing (BCP) is guaranteeing that incidents affecting the IT infrastructure do not affect the availability of IT-dependent business processes beyond a given acceptable extent. Carrying out BCP of information systems is particularly challenging because

  17. Cloud Service Architecture of the Audit Simulation System for National Audit"Immune System"%面向国家审计“免疫系统”的模拟审计云服务体系

    Institute of Scientific and Technical Information of China (English)

    赵刚; 张莉; 李忱

    2014-01-01

    To the requirements and the key aspect"the work simulation of professional audit"in the audit simulation system for national audit"immune system", this paper proposes the cloud service architecture based on the cloud computing, virtualization, and artificial intel igence. Meanwhile, on the basis of analyzing the key technologies related to the infrastructure as a service, platform as a service, and software as a service, the practice deployment are further discussed in detail. Characterized as rapid, flexible and dynamic, the cloud service based audit simulation system presented in this paper, can be utilized to implement the professional audit simulation work including the infrastructure simulation, the audit program simulation and the data audit simulation, which has a very wide range of applications.%面向国家审计“免疫系统”中模拟审计系统需求,针对模拟审计业务,基于云计算、虚拟化和人工智能,提出云服务体系架构,分析基础设施即服务、平台即服务、软件即服务等关键技术,探讨云服务的实践部署。模拟审计云服务系统具有快速、灵活、动态等优势,能够支撑模拟审计业务的环境模拟、审计方案模拟、数据审计模拟等功能需求,具有很广泛的应用前景。

  18. 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.

  19. The 200 Degree-Long Magellanic Stream System

    CERN Document Server

    Nidever, David L; Burton, W Butler; Nigra, Lou

    2010-01-01

    We establish that the Magellanic Stream (MS) is some 40 degrees longer than previously known with certainty and that the entire MS and Leading Arm (LA) system is thus at least 200 degrees long. With the GBT, we conducted a ~200 square degree, 21-cm survey at the MS-tip to substantiate the continuity of the MS between the Hulsbosch & Wakker data and the MS-like emission reported by Braun & Thilker. Our survey, in combination with the Arecibo survey by Stanimirovic et al., shows that the MS gas is continuous in this region and that the MS is at least ~140 degrees long. We identify a new filament on the eastern side of the MS that significantly deviates from the equator of the MS coordinate system for more than ~45 degrees. Additionally, we find a previously unknown velocity inflection in the MS-tip near MS longitude L_MS=-120 degrees at which the velocity reaches a minimum and then starts to increase. We find that five compact high velocity clouds cataloged by de Heij et al. as well as Wright's Cloud ar...

  20. 75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

    Science.gov (United States)

    2010-10-05

    ... Animal and Plant Health Inspection Service Notice of Availability of Biotechnology Quality Management... has developed an audit standard for its biotechnology compliance assistance program. The audit... Assistance Branch, Biotechnology Regulatory Services, APHIS, 4700 River Road Unit 91, Riverdale, MD...

  1. Dosimetry audit simulation of treatment planning system in multicenters radiotherapy

    Science.gov (United States)

    Kasmuri, S.; Pawiro, S. A.

    2017-07-01

    Treatment Planning System (TPS) is an important modality that determines radiotherapy outcome. TPS requires input data obtained through commissioning and the potentially error occurred. Error in this stage may result in the systematic error. The aim of this study to verify the TPS dosimetry to know deviation range between calculated and measurement dose. This study used CIRS phantom 002LFC representing the human thorax and simulated all external beam radiotherapy stages. The phantom was scanned using CT Scanner and planned 8 test cases that were similar to those in clinical practice situation were made, tested in four radiotherapy centers. Dose measurement using 0.6 cc ionization chamber. The results of this study showed that generally, deviation of all test cases in four centers was within agreement criteria with average deviation about -0.17±1.59 %, -1.64±1.92 %, 0.34±1.34 % and 0.13±1.81 %. The conclusion of this study was all TPS involved in this study showed good performance. The superposition algorithm showed rather poor performance than either analytic anisotropic algorithm (AAA) and convolution algorithm with average deviation about -1.64±1.92 %, -0.17±1.59 % and -0.27±1.51 % respectively.

  2. Critical features of an auditable management system for an ISO 9000-compatible occupational health and safety standard.

    Science.gov (United States)

    Levine, S; Dyjack, D T

    1997-04-01

    An International Organization for Standardization (ISO) 9001: 1994-harmonized occupational health and safety (OHS) management system has been written at the University of Michigan, and reviewed, revised, and accepted under the direction of the American Industrial Hygiene Association (AIHA) Occupational Health and Safety Management Systems (OHSMS) Task Force and the Board of Directors. This system is easily adaptable to the ISO 14001 format and to both OHS and environmental management system applications. As was the case with ISO 9001: 1994, this system is expected to be compatible with current production quality and OHS quality systems and standards, have forward compatibility for new applications, and forward flexibility, with new features added as needed. Since ISO 9001: 1987 and 9001: 1994 have been applied worldwide, the incorporation of harmonized OHS and environmental management system components should be acceptable to business units already performing first-party (self-) auditing, and second-party (contract qualification) auditing. This article explains the basis of this OHS management system, its relationship to ISO 9001 and 14001 standards, the philosophy and methodology of an ISO-harmonized system audit, the relationship of these systems to traditional OHS audit systems, and the authors' vision of the future for application of such systems.

  3. Informatization System Construction of Internal Audit in Grid Enterprise%电网企业内部审计信息化系统建设研究

    Institute of Scientific and Technical Information of China (English)

    唐忠良; 程俊春; 王伟玲

    2012-01-01

    With the high-speed development of information and networking and communications technology, especially the development of modern management systems and the demand for audit information, it has higher demand for the internal audit of grid company. In this paper, information development status and planning and management of internal audit of the grid enterprise is introduced, the auditing management information system, auditing portal development, auditing data center, field operating system audit and planning, management and design studies of online audit system is discussed from the informatization of audit management and audit tools two aspects, success factors of system construction are analyzed, and the conclusion that the intelligent and automated audit is the development trend of audit informatization under the new situation.%信息和网络通信技术的高速发展,特别是现代化管理系统的普及和审计信息化的需求,对电网企业内部审计提出了更高的要求.本文先介绍了电网企业内部审计信息化的发展现况和规划管理问题,从审计管理信息化和审计手段信息化两个方面详细探讨了审计管理信息系统、审计门户建设、审计数据中心、现场作业审计系统和在线审计系统的规划、管理、设计研究和建设,分析了系统建设的成功因素,得出新形势下审计信息化的发展方向是智能化、自动化审计.

  4. Development of a medical academic degree system in China

    Directory of Open Access Journals (Sweden)

    Lijuan Wu

    2014-01-01

    Full Text Available Context: The Chinese government launched a comprehensive healthcare reform to tackle challenges to health equities. Medical education will become the key for successful healthcare reform. Purpose: We describe the current status of the Chinese medical degree system and its evolution over the last 80 years. Content: Progress has been uneven, historically punctuated most dramatically by the Cultural Revolution. There is a great regional disparity. Doctors with limited tertiary education may be licensed to practice, whereas medical graduates with advanced doctorates may have limited clinical skills. There are undefined relationships between competing tertiary training streams, the academic professional degree, and the clinical residency training programme (RTP. The perceived quality of training in both streams varies widely across China. As the degrees of master or doctor of academic medicine is seen as instrumental in career advancement, including employability in urban hospitals, attainment of this degree is sought after, yet is often unrelated to a role in health care, or is seen as superior to clinical experience. Meanwhile, the practical experience gained in some prestigious academic institutions is deprecated by the RTP and must be repeated before accreditation for clinical practice. This complexity is confusing both for students seeking the most appropriate training, and also for clinics, hospitals and universities seeking to recruit the most appropriate applicants. Conclusion: The future education reforms might include: 1 a domestic system of ‘credits’ that gives weight to quality clinical experience vs. academic publications in career advancement, enhanced harmonisation between the competing streams of the professional degree and the RTP, and promotion of mobility of staff between areas of excellence and areas of need; 2 International – a mutual professional and academic recognition between China and other countries by reference to

  5. Information Systems Audit for University Governance in Bucharest Academy of Economic Studies

    Directory of Open Access Journals (Sweden)

    Ion Gh. ROSCA

    2010-01-01

    Full Text Available Today's successful audit leaders never lose sight of the importance of continually assessing and improving the organizations' university governance structure. Focusing on small and large mission, and using practical exercises and individual activities, the auditors will help gain the skills necessary to review and improve university governance structure, while developing techniques to assess risk management activities. Attendees will leave with an understanding of legal and regulatory guidelines as they pertain to university governance and discuss in-depth issues such as business ethics, transparency and disclosure, IT governance and university risks management. Identification, evaluation and management of university risks, is an important element of the university governance system. Today, the Bucharest Academy of Economic Studies is in a complex process to realize a university governance integrate information system. In context of this paperwork there are presented the main aspects for developing and implementing in actual phase information systems audit, to recognize the risks and establish the necessary measures to eliminate them.

  6. Auditing the European room air-conditioning systems and potential energy savings

    Energy Technology Data Exchange (ETDEWEB)

    Bory, Daniela; Adnot, Jerome; Greco, Carmelo; Marchio, Dominique [Ecole des Mines de Paris, Center for Energy and Processes (France)

    2007-07-01

    Nowadays, the European Community promotes the energy improvement of the air-conditioning (AC) systems through the compulsory inspection of these facilities in the frame of the Energy Performance of Buildings Directive [EPBD, 2002]. Inspection itself is just a motivating mean for the AC actors to improve the energy efficiency of the systems and reduce energy. Therefore, the aim of the inspection is to follow periodically the correct management of the facility through a quick visit of the plant and a study of the available documentation while the aim of the audit is the research of best efficiency improvements which requires further investigations to evaluate and quantify the savings. Audit differs from the common maintenance activities of the facilities, the aim of which is limited to guarantee the basic operation of the plant. There is an overall lack of methodologies specific for air-conditioning and the improvements proposed are seldom proven with scientific rigour. For room air conditioning systems, the impacts of defect during operation due to ageing and neglected maintenance are considered: fouled condenser, charge leaks, compressor performances reduced, fans degradation, filter fouling and additional pressure drop in liquid line are explored. The over consumption due to these defects is evaluated for different building types and French climates. The results allow to define simple methods that can be used by the auditors to estimate the energy savings due to the correction of the defects.

  7. FORENSIC AUDIT

    OpenAIRE

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

    2014-01-01

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

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

    Science.gov (United States)

    Colton, Caroline; Faunce, Thomas

    2014-03-01

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

  9. 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

  10. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  11. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  12. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...... the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...

  13. A Virtual Instrument System for Determining Sugar Degree of Honey.

    Science.gov (United States)

    Wu, Qijun; Gong, Xun

    2015-01-01

    This study established a LabVIEW-based virtual instrument system to measure optical activity through the communication of conventional optical instrument with computer via RS232 port. This system realized the functions for automatic acquisition, real-time display, data processing, results playback, and so forth. Therefore, it improved accuracy of the measurement results by avoiding the artificial operation, cumbersome data processing, and the artificial error in optical activity measurement. The system was applied to the analysis of the batch inspection on the sugar degree of honey. The results obtained were satisfying. Moreover, it showed advantages such as friendly man-machine dialogue, simple operation, and easily expanded functions.

  14. A Virtual Instrument System for Determining Sugar Degree of Honey

    Directory of Open Access Journals (Sweden)

    Qijun Wu

    2015-01-01

    Full Text Available This study established a LabVIEW-based virtual instrument system to measure optical activity through the communication of conventional optical instrument with computer via RS232 port. This system realized the functions for automatic acquisition, real-time display, data processing, results playback, and so forth. Therefore, it improved accuracy of the measurement results by avoiding the artificial operation, cumbersome data processing, and the artificial error in optical activity measurement. The system was applied to the analysis of the batch inspection on the sugar degree of honey. The results obtained were satisfying. Moreover, it showed advantages such as friendly man-machine dialogue, simple operation, and easily expanded functions.

  15. Improving energy audit process and report outcomes through planning initiatives

    Science.gov (United States)

    Sprau Coulter, Tabitha L.

    Energy audits and energy models are an important aspect of the retrofit design process, as they provide project teams with an opportunity to evaluate a facilities current building systems' and energy performance. The information collected during an energy audit is typically used to develop an energy model and an energy audit report that are both used to assist in making decisions about the design and implementation of energy conservation measures in a facility. The current lack of energy auditing standards results in a high degree of variability in energy audit outcomes depending on the individual performing the audit. The research presented is based on the conviction that performing an energy audit and producing a value adding energy model for retrofit buildings can benefit from a revised approach. The research was divided into four phases, with the initial three phases consisting of: 1.) process mapping activity - aimed at reducing variability in the energy auditing and energy modeling process. 2.) survey analysis -- To examine the misalignment between how industry members use the top energy modeling tools compared to their intended use as defined by software representatives. 3.) sensitivity analysis -- analysis of the affect key energy modeling inputs are having on energy modeling analysis results. The initial three phases helped define the need for an improved energy audit approach that better aligns data collection with facility owners' needs and priorities. The initial three phases also assisted in the development of a multi-criteria decision support tool that incorporates a House of Quality approach to guide a pre-audit planning activity. For the fourth and final research phase explored the impacts and evaluation methods of a pre-audit planning activity using two comparative energy audits as case studies. In each case, an energy audit professionals was asked to complete an audit using their traditional methods along with an audit which involved them first

  16. The relative degree enhancement problem for MIMO nonlinear systems

    Energy Technology Data Exchange (ETDEWEB)

    Schoenwald, D.A. [Oak Ridge National Lab., TN (United States); Oezguener, Ue. [Ohio State Univ., Columbus, OH (United States). Dept. of Electrical Engineering

    1995-07-01

    The authors present a result for linearizing a nonlinear MIMO system by employing partial feedback - feedback at all but one input-output channel such that the SISO feedback linearization problem is solvable at the remaining input-output channel. The partial feedback effectively enhances the relative degree at the open input-output channel provided the feedback functions are chosen to satisfy relative degree requirements. The method is useful for nonlinear systems that are not feedback linearizable in a MIMO sense. Several examples are presented to show how these feedback functions can be computed. This strategy can be combined with decentralized observers for a completely decentralized feedback linearization result for at least one input-output channel.

  17. Chemical Engineering Education in a Bologna Three Cycle Degree System

    DEFF Research Database (Denmark)

    Gani, Rafiqul

    Europe, two types of higher education in ChE can be found: more research-oriented or more application-oriented first cycle (bachelor) programmes. Both types of studies cover a period of 3-4 academic years and 60 credits per year. After completion of the first cycle, students can continue their study......For the purpose of harmonization of European higher education, Europe’s education system has been going through major changes under what is commonly known as the ”Bologna Process”. The Bologna declaration in 1999 was the start of the introduction of a three cycle degree system in higher education...... in Europe. To date, many European universities have adopted this degree structure. The Working Party on Education (WPE) of the European Federation of Chemical Engineering (EFCE) carried out research to determine the contents of higher education in chemical engineering (ChE) and related disciplines...

  18. Analysis of Satisfaction Degree of the Public Insurance System Beneficiaries

    Directory of Open Access Journals (Sweden)

    Manuela PANAITESCU

    2013-08-01

    Full Text Available The public insurance system provides financial benefits to individuals that are obtained by collecting the due contributions. The analysis of satisfaction degree of the beneficiaries of the system was carried out to determine the challenges the system is facing and for determining the needs of the beneficiaries. In order to reduce the financial constraints the public insurance system is facing, it is necessary to create an appropriate insurance system that meets the needs of the beneficiaries. The research took into account that the public insurance system determines the quality of life of the population and has a strong influence on the economy, particularly on the labour market and the capital market.

  19. Model Checking Degrees of Belief in a System of Agents

    Science.gov (United States)

    Raimondi, Franco; Primero, Giuseppe; Rungta, Neha

    2014-01-01

    Reasoning about degrees of belief has been investigated in the past by a number of authors and has a number of practical applications in real life. In this paper we present a unified framework to model and verify degrees of belief in a system of agents. In particular, we describe an extension of the temporal-epistemic logic CTLK and we introduce a semantics based on interpreted systems for this extension. In this way, degrees of beliefs do not need to be provided externally, but can be derived automatically from the possible executions of the system, thereby providing a computationally grounded formalism. We leverage the semantics to (a) construct a model checking algorithm, (b) investigate its complexity, (c) provide a Java implementation of the model checking algorithm, and (d) evaluate our approach using the standard benchmark of the dining cryptographers. Finally, we provide a detailed case study: using our framework and our implementation, we assess and verify the situational awareness of the pilot of Air France 447 flying in off-nominal conditions.

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  1. Degree of molecular self-sorting in multicomponent systems.

    Science.gov (United States)

    Saha, Manik Lal; Schmittel, Michael

    2012-06-28

    Self-sorting represents the spontaneous and high fidelity self and/or non-self-recognition of two or more related components within a complex mixture. While the effective management of self-sorting principles perceptibly requires some key expertise in molecular programming, at a higher stage of operation it is of supreme interest to guide the process to increasingly higher degrees of self-sorting. In this article, we present the emerging principles of how to guide several components toward formation of self-sorted multicomponent architectures. To provide further guidance in denominating such systems, we suggest to utilise a systematic classification as well as a formula to evaluate their degree of self-sorting (M).

  2. 企业质量管理体系内部审核探析%Internal audit of quality management system of enterprises

    Institute of Scientific and Technical Information of China (English)

    张国强

    2012-01-01

    从企业审核队伍建设入手,分析了如何做好企业质量管理体系内部审核工作。%Through the enterprise audit team to build proceed,the method of how to do a good job of enterprise quality management system internal audit work was analysed.

  3. 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.

  4. Monitoring the degree of implementation of an integrated delivery system

    Directory of Open Access Journals (Sweden)

    Réjean Hébert

    2004-09-01

    Full Text Available Introduction: The aim of the study was to develop a method to measure the implementation of specific components of an Integrated Service Delivery system for the frail elderly. The system includes six mechanisms and tools: (1 coordination of all organizations involved in delivering health and social services, (2 a single entry point, (3 case management, (4 a single assessment tool with a case-mix classification system, (5 an individualized service plan, and (6 a computerized clinical chart. Method: Focus groups of researchers, clinicians, managers and policy-makers identified quantitative indicators for each component. The six components were weighted according to their relative importance in order to generate a total score. Data were collected every six months over 30 months to establish the implementation degree in the three experimental areas: Sherbrooke, Granit and Coaticook in the Province of Quebec, Canada. Results: After 30 months, coordination is the most developed component in the three experimental areas. Overall, in July 2003, the Integrated Service Delivery system was implemented at the rate of 73%, 71% and 70% in Sherbrooke, Granit and Coaticook, respectively. Discussion: This type of quantitative assessment provides data for managers and researchers to monitor the implementation. Moreover, when there is an outcome study, the results of the outcome study can be correlated with the degree of implementation, thus allowing for dose-response analyzes and helping to decrease the “black box” effect.

  5. Dosimetry audits in Brazil for {sup 192}Ir high dose rate brachytherapy systems

    Energy Technology Data Exchange (ETDEWEB)

    Rosa, L.A.R. da; Paiva, E. de.; Goncalves, M.G.; Velasco, A.F.; Di Prinzio, R.; Dovales, A.C.M.; Freire, B.L.V.; Brito, R.R.A.; Giannoni, R.A.; Castelo, L.H.R. [Instituto de Radioprotecao e Dosimetria (IRD/CNEN-RJ), Rio de Janeiro, RJ (Brazil); Marechal, M.H.H. [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao de Instalacoes Radiativas (CORAD)

    2005-03-15

    In Brazil, among 200 radiotherapy centres, 30 have high dose rate (HDR) {sup 192}Ir brachytherapy systems. In August 2001, the Brazilian National Nuclear Energy Commission (CNEN) started a biennial audit program to those centres having HDR systems. This program consists of visiting each centre in order to investigate the radiation protection aspects of the centres and also to measure the intensity of the brachytherapy source, in terms of air kerma strength, with a well type chamber specially designed for HDR {sup 192} Ir sources. The audit dosimetry results are compared to measurements carried out by the local institution physicist and to the source intensity value provided by the manufacturer. Two methods have been used by the Brazilian physicists for HDR {sup 192}Ir brachytherapy source dosimetry, namely the employment of a farmer type chamber calibrated according to the interpolation methodology and the use of a well type chamber to provide direct intercomparison. The larger difference obtained was 18.9% and it can be explained in terms of the lack of knowledge of the institution physicist about the interpolation methodology using the farmer type chamber. Another difference of 5.82% was found as being the lack of an updated calibration factor for the clinic well type chamber. On the basis of these results, CNEN is able to establish a maximum deviation value for the dosimetry of HDR system. Additionally, with this program the radiotherapy services have an opportunity to have their HDR {sup 192}Ir sources calibrated and to test the validity of the calibration factors for their own well type chambers, using their calibrated sources. (author)

  6. 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.

  7. The European System of Financial Control/Audit Institutions - Integration of the Romanian Court of Accounts

    Directory of Open Access Journals (Sweden)

    Elena - Carmen BRAGADIREANU

    2011-06-01

    Full Text Available The article is a point of view on the integration of the Romanian Court of Accounts in the European system of financial control/audit institutions, a process characterized by a reform of the whole Romanian society, both from the economic and financial point of view and from the social one. After some four years and a half covered since the accession moment of our country, though significant progresses were not obvious yet, it is because the way to structures modernization and harmonization, even those of people mentalities takes time and it supposes involvement of all those who have a word to say or who can influence and contribute this transformation issue.

  8. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

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

  9. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

  10. 77 FR 38679 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-06-28

    ... following topics: General Financial Management Financial Statement Audit Unfunded Environmental Liability (Financial Statement Audit) Information Technology (Financial Statement Audit) Financial Systems Financial... SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting...

  11. Keeping up independence in appearance. An examination of auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus

    for company choices alleviating independence threats. More specifically, we find more frequent rotation when single auditor are appointed, more equal audit fee share and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits......This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

  12. Schools of Excellence AND Equity? Using Equity Audits as a Tool to Expose a Flawed System of Recognition

    Directory of Open Access Journals (Sweden)

    Kathleen M Brown

    2010-01-01

    Full Text Available The purpose of this article is to demonstrate how equity audits can be used as a tool to expose disparate achievement in schools that, on the surface and to the public, appear quite similar. To that end, the researcher probed beyond surface-level performance composite scores into deeper, more hidden data associated with state-recognized "Honor Schools of Excellence." How is "excellence" defined and operationalized in these schools? Are these schools "excellent" for all students? Can a school really be classified by the state as "excellent" and yet still have significant "gaps" and disparities? If so, is the state's formula used to identify exemplary schools too simple, dogmatic, and institutionally flawed? Through the use of equity audits, quantitative data was collected to scan for systemic patterns of equity and inequity across multiple domains of student learning and activities within 24 elementary schools. The intent was to document and distinguish between schools that are promoting and supporting both academic excellence (small gap schools; SGS and systemic equity and schools that are not (large gap schools; LGS. Results reveal that although demographic, teacher quality, and programmatic audits all indicated a fair amount of equity between SGS and LGS, the achievement audit between both types of schools indicated great disparities. By controlling for or eliminating some of the external variables and internal factors often cited for the achievement gaps between white middle-class children and children of color or children from low-income families, the findings from this study raise more questions than answers. Results do indicate that equity audits are a practical, easy-to-apply tool that educators can use to identify inequalities objectively.

  13. Abnormal Audit Fees and Audit Opinion–Further Evidence from China’s Capital Market

    Institute of Scientific and Technical Information of China (English)

    Zanchun Xie; Chun Cai; Jianming Ye

    2010-01-01

    The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets(ROA), and show that abnormal audit fees improve audit opinions only among firms that engage local auditors and have a low degree of ROA, but report a large increase in ROA, especially when the ROA change is the result of abnormal accruals. We find no association between abnormal audit fees and audit opinion improvement for other firms.

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

    Science.gov (United States)

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

    2016-11-01

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

  15. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  16. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... governance and reshaping the way organisations and individuals have to operate. They also undermine professional autonomy and have unanticipated and dysfunctional consequences. Taking up the concept of ‘audit culture’ as an analytical framework, we examine the origins, spread and rationality driving...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  17. [Crossed audit of the quality management system: Optimization of professional practices in radiotherapy].

    Science.gov (United States)

    Leroy, É; Ponsard, N

    2015-10-01

    A working group within the French association of radiotherapy quality managers (AFQSR) proposed to implement an inter-institution audit among radiotherapy quality managers to share best practices, experience, and to have an external measurement of the effectiveness of the quality control processes implemented. A checklist was devised based on the French nuclear safety authority guide N(o) 5 and a procedure was formalized. The audit focuses on the effectiveness of the quality management process in radiotherapy. This article details the rationale for the project and conduct of the audit.

  18. Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability

    Directory of Open Access Journals (Sweden)

    Cristian AMANCEI

    2010-01-01

    Full Text Available The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology. Our main focus is reducing the risk identification during phase during an audit mission. Due to the fast changing economy, the need for efficiency in resources allocation is greater than ever. Optimal use of predefined risk matrix proves to be the main element contributing to an increase in efficiency.

  19. 浅谈EHS管理体系审核%Study on EHS Management System Audit

    Institute of Scientific and Technical Information of China (English)

    魏默涵; 梁毅

    2012-01-01

    EHS管理体系是环境管理体系(EMS)和职业健康安全管理体系(OHSMS)两体系的整合,即为环境、职业健康安全管理体系。通过介绍EHS管理体系,具体阐述其审核流程,并举例说明制药企业在接收审核时的注意事项,以期加强我国制药企业对EHS管理体系的认识,完善企业EHS管理体系的建立,促进我国制药行业的发展。%EHS management system,the combination of Environmental Management System (EMS)and Occupation Health Safety Management System (OHSMS) ,has become more and more important in the overseas countries.This paper introduces the EHS management system and elaborates its audit procedure in detail by providing some examples.It aims to help Chinese pharmaceutical enterprises to strengthen the understanding of EHS,to complete the establishment of EHS and to improve the development of pharmaceutical industry.

  20. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

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

  1. 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.

  2. Degrees of controllability for quantum systems and application to atomic systems

    Energy Technology Data Exchange (ETDEWEB)

    Schirmer, S.G.; Solomon, A.I. [Quantum Processes Group, Open University, Milton Keynes (United Kingdom)]. E-mails: S.G.Schirmer@open.ac.uk; A.I.Solomon@open.ac.uk; Leahy, J.V. [Department of Mathematics and Institute of Theoretical Science, University of Oregon, Eugene, OR (United States)]. E-mail: leahy@math.uoregon.edu

    2002-05-10

    Precise definitions for different degrees of controllability for quantum systems are given, and necessary and sufficient conditions for each type of controllability are discussed. The results are applied to determine the degree of controllability for various atomic systems with degenerate energy levels and transition frequencies. (author)

  3. Notification: Audit of EPA's Data Quality Review of Self-Reported Information in XACTA System

    Science.gov (United States)

    Project #OA-FY14-0078, February 10, 2014. This memorandum is to notify you that the Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) plans to begin the above subject audit.

  4. 分税制体制下我国财政审计创新研究%Study on China's Financial Audit Innovation under Tax Distribution System

    Institute of Scientific and Technical Information of China (English)

    骆娜

    2014-01-01

    The improvement of the fiscal and taxation system needs the protection from the financial auditing supervision mechanism. In order to ensure the smooth operation of the tax distribution system, financial audit innovation is very important. Innovative measures include strengthening the budget management audit, enhancing the fiscal transfer payment audit, strengthening the special financial audit and audit investigation, and promoting fiscal revenue and expenditure performance audit.%财税制体系的完善,需要财政审计监督机制的保驾护航。为保障分税制的顺利实施,应积极探索财政审计创新,采取加强预算管理审计、加强财政转移支付审计、加强财政专项审计和审计调查、推行财政收支绩效审计等创新措施。

  5. Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

    NARCIS (Netherlands)

    Tillema, Sandra; ter Bogt, Henk

    2016-01-01

    The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which is co

  6. Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

    NARCIS (Netherlands)

    Tillema, Sandra; ter Bogt, Henk

    2016-01-01

    The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which is co

  7. Direction,Problems and Prospects of Audit System Information%方向、问题与前景:浅析审计系统信息化

    Institute of Scientific and Technical Information of China (English)

    高洪波

    2013-01-01

    The audit information theory is introduced in this paper.It focuses on the problems appeared in the process of audit information in China and how to build the auditing information systems.It is concluded that the audit information system construction is a complex systemic work,which needs to integrate the synergies of many factors to achieve.%  通过对目前审计信息化理论的分析和总结,说明在中国审计信息化过程存在的问题,重点讨论审计信息系统的构建。中国审计信息系统构建是一件复杂的系统性工作,需要协调诸多因素的合力才能实现。

  8. The Conception of Multidimensional University Audit Accountability System%多维高校审计问责体系构想

    Institute of Scientific and Technical Information of China (English)

    张世敏; 丁含; 焦丽宁; 刘海霞

    2016-01-01

    Audit accountability is the inevitable requirement of the expansion and deepening of the audit effect. The internal audit accountability system is an important means to solve the problem of corruption in colleges and universities and it includes audit accountability objectives,audit accountability elements,the implementation process of audit accountability and the system guarantee of audit accountability. The basic goal of internal audit accountability is to investigate the responsibility of the relevant departments and the responsible person,to curb the dereliction of duty and illegal behavior in colleges and universities,the ultimate goal is to achieve sustainable development of colleges and universities. The key elements of the internal audit of colleges and universities include the subject of audit accountability,the object of audit accountability,the basic evidence of audit accountability and the content of audit accountability. The process of internal audit in colleges and universities mainly goes through the starting stage,the investigation stage,the decision stage and the appeal stage. The guarantee work of the Internal audit accountability system in colleges and universities should be carried out by improving the related system construction,strengthening the audit accountability system and improving the publicity system of the audit accountability results ,deeply and continuously cultivating the awareness of post responsibility and etc.%审计问责是审计效果拓展和深化的必然要求,高校内部审计问责制是解决目前高校腐败问题的重要手段。高校审计问责体系包括审计问责目标、审计问责要素、审计问责实施流程以及审计问责的制度保障。高校内部审计问责的基本目标是通过追究相关部门及责任人的责任,遏制高校失职、渎职及违法行为,最终目标是实现高校可持续发展。高校内部审计问责的要素主要包括审计问责主体、审计问责

  9. Audit Committees

    OpenAIRE

    2009-01-01

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

  10. Improving maternal and child health systems in Fiji through a perinatal mortality audit.

    Science.gov (United States)

    Raman, Shanti; Iljadica, Alexandra; Gyaneshwar, Rajat; Taito, Rigamoto; Fong, James

    2015-05-01

    To develop a standardized process of perinatal mortality audit (PMA) and improve the capacity of health workers to identify and correct factors underlying preventable deaths in Fiji. In a pilot study, clinicians and healthcare managers in obstetrics and pediatrics were trained to investigate stillbirths and neonatal deaths according to current guidelines. A pre-existing PMA datasheet was refined for use in Fiji and trialed in three divisional hospitals in 2011-12. Key informant interviews identified factors influencing PMA uptake. Overall, 141 stillbirths and neonatal deaths were analyzed (57 from hospital A and 84 from hospital B; forms from hospital C excluded because incomplete/illegible). Between-site variations in mortality were recorded on the basis of the level of tertiary care available; 28 (49%) stillbirths were recorded in hospital A compared with 53 (63%) in hospital B. Substantial health system factors contributing to preventable deaths were identified, and included inadequate staffing, problems with medical equipment, and lack of clinical skills. Leadership, teamwork, communication, and having a standardized process were associated with uptake of PMA. The use of PMAs by health workers in Fiji and other Pacific island countries could potentially rectify gaps in maternal and neonatal service delivery. Copyright © 2015 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  11. 应用系统安全审计监测研究与实现%Research and Implementation for Monitoring Application System SecurityAudit

    Institute of Scientific and Technical Information of China (English)

    范红; 邵华; 李程远; 胡志昂

    2012-01-01

      Since the information systems audit has entered the popularization stage, however, application system audit on user behavior is insufficient. It couldn’t meet security requirements needs of monitoring function of auditing and forensics. In this paper, provide a scheme for monitoring application log which apply for multiple applications, multistage interconnecting environment. In this scheme, the security audit specifications as the core, make use of the monitoring system for application log to realize monitoring function of auditing and forensics, which based on the deployment of application systems audit means.%  至今信息系统审计已进入普及阶段,但应用系统审计对用户行为审计支持不足,无法满足监测审计功能、倒查取证的安全需求。为此文章提出一种适用于多应用、多级互联的应用日志监测方案。该方案以安全审计技术规范为核心,在部署应用系统审计手段的基础上,通过应用日志监测系统实现审计功能监测和日志倒查取证。

  12. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

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

  13. Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company

    OpenAIRE

    2014-01-01

    The Article deals with issues of improving methods of planning and carrying out internal audit in conditions of risk-oriented approach to audit according to the indices of value-based management system - VBM (Value Based Management) using the risk card (risk matrix). A risk card (risk matrix) method has been disclosed taking into account risk level of each of the key factors influencing joint-stock company value rates. Recommendations have been given and abstract of working document has been ...

  14. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Bank and Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  15. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule #0;#0;Federal Register / Vol... CFR Part 242 RIN 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading...

  16. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

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

  17. Realization of security audit mechanism for information system%信息系统安全审计机制的实现

    Institute of Scientific and Technical Information of China (English)

    邹祖军; 周伟

    2012-01-01

    Audit is a sort of basic and important security mechanism, its aim is to detect and overawe the behavior of logging in system unlawfully, and identify the misuse of system. On the brief of information security audit, this paper constitutes audit log database, and collects audit proof,then manages audit log, in order to realize security audit mechanism for information system.%审计是一种基本而且重要的安全机制,其目的是检测和威慑非法进入系统的行为和识别用户对系统的误用.在简要介绍信息安全审计的基础上,通过建立审计日志数据库、收集审计证据以及进行审计日志的管理等,探讨实现信息系统审计的技术方法.

  18. 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.

  19. Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Omonuk JB

    2015-12-01

    Full Text Available Most business organizations world-over have computerized their accounting systems. Extant literature finds that the use of Computer Assisted Audit Techniques (CAATs is positively related to the quality of audit reports. CAATs are widely applied to audit financial statements in developed countries. However, there is a void in literature about the audit of computerized accounts in developing countries. We draw a sample from Nigeria to investigate the following questions, “Do auditors effectively audit computerized accounts and; Is there a positive relationship between the use of CAATs and audit quality?” Using descriptive statistics, correlation analysis and logistic multiple regression, we provide evidence that: (1 CAATs are effectively used, (2 there is a positive relationship between the use of CAATS and audit quality, and (3 in a sample that excludes the big 4 International audit firms, local Nigerian firms are not effective in applying CAATs, and so, do not produce quality audit reports.

  20. Consumer protection... the realities of medical audit.

    Science.gov (United States)

    McKay, R

    1979-08-10

    The concept of medical audit is an extension of consumer philosophy, writes Ron McKay, but if you are paying for someone else's treatment how do you ensure your money has been spent correctly? In the United States the answer was auditing treatment and medical competence. In the light of the Royal Commission's recommendation for a greater degree of urgency in implementing medical audit here he asks how much can be learned from the US?

  1. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

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

  2. 高校财务预算绩效审计评价体系的研究%College Financial Budget Performance Audit Evaluation System of Research

    Institute of Scientific and Technical Information of China (English)

    胡明友

    2011-01-01

    预算绩效审计评价是高校预算执行管理的重要组成部分,重点审计高校预算执行的经济性、效率性和效果性,并进行评价和考核。本文介绍了高校财务预算绩效审计的内涵,分析和研究高校财务预算绩效审计评价现状及其存在的问题,提出了预算绩效审计评价的主要内容,构建了预算绩效审计评价体系。%The budget performance auditing college budget implementation evaluation is an important part of the management,the university of budget implementation audit economy,efficiency and effect,and an evaluation and assessment.This paper first introduced the college financial budget performance auditing connotation,the analysis and research of financial budget in colleges performance audit evaluation present situation and problems,and put forward the budget performance auditing the main content of the evaluation,constructing the budget performance auditing evaluation system

  3. Absorption degree analysis on biogas separation with ionic liquid systems.

    Science.gov (United States)

    Zhang, Xin; Zhang, Suojiang; Bao, Di; Huang, Ying; Zhang, Xiangping

    2015-01-01

    For biogas upgrading, present work mainly focuses on either thermodynamics or mass transfer properties. A systematical study on these two aspects is important for developing a new biogas separation process. In this work, a new criterion "absorption degree", which combines both thermodynamics and mass transfer properties, was proposed for the first time to comprehensively evaluate the absorption performance. Henry's law constants of CO2 and CH4 in ionic liquids-polyethylene glycol dimethyl ethers mixtures were investigated. The liquid-side mass transfer coefficients (kL) were determined. The results indicate that IL-NHD mixtures exhibit not only a high CO2/CH4 selectivity, but also a fast kL for CO2 absorption. The [bmim][NO3]+NHD mixtures present a high absorption degree value for CO2 but a low value for CH4. For presenting a highest relative absorption degree value, the 50wt% [bmim][NO3]+50wt% NHD mixture is recommended for biogas upgrading.

  4. The phase system Cu-Pd-S at 900, 725, 550 and 400 degree C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven; Makovicky, Emil

    1999-01-01

    The condensed Cu-Pd-S system was studied by means of dry syntheses from elements in evacuated silica glass tubes at 900 degrees, 725 degrees, 550 degrees and 400 degrees C. At 900 degrees C the system contains Cu2-xS (with up to 0.7 at.% Pd), PdS, a broad sulfide melt field and continuous Cu......-Pd alloy. At 725 degrees the melt field breaks up into 2 melts and Pd4S appears. No melt was found at 550 degrees C. At 550 degrees and 400 degrees C the alloy field is split, containing beta CuPd which dissolves up to 2.6 at.% S. At these temperatures, the system is dominated by Cu2-xS (traces of Pd), Pd4...

  5. 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.

  6. Big 4 and non-Big 4 Audit Production Costs: Office Level Audit Technology and the Impact on Audit Fees

    OpenAIRE

    Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,

    2012-01-01

    International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...

  7. The phase system Fe-Ir-S at 1100, 1000 and 800 degree C

    DEFF Research Database (Denmark)

    Makovicky, Emil; Karup-Møller, Sven

    1999-01-01

    Phase relations in the dry condensed Fe-Ir-S system were determined at 1100, 1000 and 800 degrees C. Orientational runs were performed at 500 degrees C. Between 1100 and 800 degrees C, the system comprises five sulphides and an uninterrupted field of gamma(Fe, Ir). Fe1-xS dissolves 5.8 at.% Ir...

  8. 基于中心节点的数据库跟踪审计系统%DATABASE TRACE AUDIT SYSTEM BASED ON CENTRAL NODES

    Institute of Scientific and Technical Information of China (English)

    唐小丹

    2011-01-01

    As a way to provide evidence for later tracking, audit plays an important role in systems that require high security. In order to resolve such problems as audit information redundancy, file format complexity and performance deterioration, the author proposes a SQL Server database audit system based on central nodes, which offers users audit trace events selection for object and content. Besides, the system stores audit data in the central server using partition table and then presents them to user in reporting service form. Experiment shows that the system not only ensures the security of audit records, but also reduces the performance impact on application databases. What's more, it eases the management and facilitates the query and statistical analysis of audit data.%审计作为事后追踪的凭证,在安全要求级别较高的系统中扮演着重要的角色.为了解决审计信息冗余、格式复杂、影响性能等问题,提出了基于中心节点的SQL Server数据库审计系统,提供用户有选择地选取审计跟踪的对象与内容,并将审计数据按分区表方式存放于数据中心,再通过报表服务展现给用户,提高了审计数据的安全性.实验证明,降低了对数据库性能的影响,方便审计数据的管理,而且简化了用户对审计数据的查询与分析.

  9. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  10. Research on audit culture

    Institute of Scientific and Technical Information of China (English)

    王仪

    2016-01-01

    It is the basis of promoting the scientific development of the audit business to strengthen the cultural construction of the audit staff, and also can improve the comprehensive quality of the audit staff. Aiming at the shortcomings of the current audit culture, this paper analyzes the reasons, and then puts forward some countermeasures for the construction of the audit culture, which is the goal of accelerating the construction of the audit culture and enhancing the strength of the audit team.

  11. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  12. Assuring image authenticity within a data grid using lossless digital signature embedding and a HIPAA-compliant auditing system

    Science.gov (United States)

    Lee, Jasper C.; Ma, Kevin C.; Liu, Brent J.

    2008-03-01

    A Data Grid for medical images has been developed at the Image Processing and Informatics Laboratory, USC to provide distribution and fault-tolerant storage of medical imaging studies across Internet2 and public domain. Although back-up policies and grid certificates guarantee privacy and authenticity of grid-access-points, there still lacks a method to guarantee the sensitive DICOM images have not been altered or corrupted during transmission across a public domain. This paper takes steps toward achieving full image transfer security within the Data Grid by utilizing DICOM image authentication and a HIPAA-compliant auditing system. The 3-D lossless digital signature embedding procedure involves a private 64 byte signature that is embedded into each original DICOM image volume, whereby on the receiving end the signature can to be extracted and verified following the DICOM transmission. This digital signature method has also been developed at the IPILab. The HIPAA-Compliant Auditing System (H-CAS) is required to monitor embedding and verification events, and allows monitoring of other grid activity as well. The H-CAS system federates the logs of transmission and authentication events at each grid-access-point and stores it into a HIPAA-compliant database. The auditing toolkit is installed at the local grid-access-point and utilizes Syslog [1], a client-server standard for log messaging over an IP network, to send messages to the H-CAS centralized database. By integrating digital image signatures and centralized logging capabilities, DICOM image integrity within the Medical Imaging and Informatics Data Grid can be monitored and guaranteed without loss to any image quality.

  13. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  14. Specific Features of Internal Audit in Banks

    Directory of Open Access Journals (Sweden)

    Ivo Mijoč

    2011-12-01

    Full Text Available The aim of the paper is to investigate internal audit in Croatian banks and to point to its more efficient implementation. The paper provides an explanation of key terms related to internal audit in banks, defining audit, types of audit as well as its objectives and roles. In addition to specific properties of the banking system, implementation of internal audit in banks is explained as well. The year 2005 is significant due to the adoption of the Bank Act which is primarily based on provisions of BIS (Banking Information System. The Act has brought about significant changes in the concept of internal audit in banks. The general message of this paper is that internal audit, being a relatively young profession, is marked by accelerated growth, and Croatian banks should adapt their business accordingly.

  15. External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

    OpenAIRE

    Josheski, Dushko; Jovanova, Blagica

    2012-01-01

    There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. minis...

  16. External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia

    OpenAIRE

    Josheski, Dushko; Jovanova, Blagica

    2012-01-01

    There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. ministry of finance)...

  17. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  18. First-order D-type Iterative Learning Control for Nonlinear Systems with Unknown Relative Degree

    Institute of Scientific and Technical Information of China (English)

    SONGZhao-Qing; MAOJian-Qin; DAIShao-Wu

    2005-01-01

    The classical D-type iterative learning control law depends crucially on the relative degree of the controlled system, high order differential iterative learning law must be taken for systems with high order relative degree. It is very difficult to ascertain the relative degree of the controlled system for uncertain nonlinear systems. A first-order D-type iterative learning control design method is presented for a class of nonlinear systems with unknown relative degree based on dummy model in this paper. A dummy model with relative degree 1 is constructed for a class of nonlinear systems with unknown relative degree. A first-order D-type iterative learning control law is designed based on the dummy model, so that the dummy model can track the desired trajectory perfectly, and the controlled system can track the desired trajectory within a certain error. The simulation example demonstrates the feasibility and effectiveness of the presented method.

  19. 审计课程教学目标定位与体系构架研究%Auditing Course Teaching Target Positioning and System Construction

    Institute of Scientific and Technical Information of China (English)

    张贵平

    2012-01-01

    Auditing courses is main professional technology curriculum of higher vocational accounting audit specialty, accounting computerization specialty, financial management specialty, assets assessment specialty and management specialty. For the above specialty, they all contents the audit basic knowledge and financial auditing practice, the audit practical skill foundation that people engaged in auditing have to master. The applied and general characteristics of audit make its teaching and study difficult, and teachers are difficult to grasp the scale of the course teaching. Therefore, to realize the teaching goal, guarantee the quality of teaching, we must be clear about the teaching goal orientation, based on this, determine proper teaching structure system. This study aims to discuss how to be clear about audit teaching target positioning, and construct the corresponding audit teaching model, from audit course teaching, hoping to provide reference for the peer.%审计学课程是高职高专会计审计专业、会计电算化、财务管理、资产评估与管理等专业的主要专业技术课程,这类专业尽管审计类课程设置名称、门类存在差异,但均涵盖审计基础知识与财务审计实务知识两大部分内容,是从事审计岗位工作必须具备的审计实务技能基础.由于审计职业或岗位本身具有很强的专业应用性与综合性特点,使得审计教学难教难学,较难把握审计课程教学的尺度.因此,要实现课程教学目标、保障其教学质量,必须明确教学目标定位,在此基础上确定适当的教学构架体系.本研究旨在从审计课程教学角度对如何明确教学目标定位、进而构建相应的审计教学模式进行探讨,以供同行交流,取长补短,相互借鉴,共同提高.

  20. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  1. Methodology Einstein for energy audit and design of solar heat systems in industrial processes; Metodologia Einstein para auditoria energetica y diseno de sistemas de calor solar en procesos industriales

    Energy Technology Data Exchange (ETDEWEB)

    Schweiger, H.; Vannoni, C.; Danov, S.; Facci, E.

    2008-07-01

    Estimates show that 57% of the total industrial heat demand in EU countries is required at low (up to 100 degree centigrade) and medium temperature (up to 400 degree centigrade). An important part of this thermal energy demand can be covered by solar thermal energy. In the framework of the European project EINSTEIN (Expert-system for an Intelligent Supply of Thermal Energy in Industry), an expert system is being developed, where process optimisation, heat recovery, intelligent cold supply and renewable energy are integrated into a holistic energy audit methodology with the objective of reducing energy consumption in the industrial sector. EINSTEIN is being developed as a free and open source software project. (Author)

  2. Implementasi Database Auditing dengan Memanfaatkan Sinkronisasi DBMS

    Directory of Open Access Journals (Sweden)

    Gede Anantaswarya Abhisena

    2017-08-01

    Full Text Available Database auditing dapat menjadi komponen penting dalam keamanan basis data dan kepatuhan terhadap peraturan pemerintah. Database Administrator perlu lebih waspada dalam teknik yang digunakan untuk melindungi data perusahaan, serta memantau dan memastikan bahwa perlindungan yang memadai terhadap data tersedia. Pada tingkat tinggi, database auditing merupakan fasilitas untuk melacak otoritas dan penggunaan sumber daya database. Ketika fungsi auditing diaktifkan, setiap operasi database yang diaudit menghasilkan jejak audit dari perubahan informasi yang dilakukan. Sinkronisasi database adalah bentuk dari replikasi, yang merupakan proses untuk memastikan setiap salinan data pada database berisi objek dan data yang serupa. Sinkronisasi database dapat dimanfaatkan dalam berbagai keperluan, salah satunya membangun auditing untuk mencatat setiap aktivitas yang terjadi pada database. Jejak audit dari operasi database yang dihasilkan, memungkinkan DBA (Database Administrator memelihara audit trails dari waktu ke waktu, untuk melakukan analisis tentang pola akses dan modifikasi terhadap data pada DBMS (Database Management System.

  3. Master's Degrees in the State University System of Florida. Information Brief. Volume 6, Issue 1

    Science.gov (United States)

    Florida Board of Governors, State University System, 2008

    2008-01-01

    A master's degree is a postbaccalaureate academic degree awarded after one to three years of full-time academic study. The State University System (SUS) of Florida offers master's degree programs in a variety of disciplines and at all universities, with the exception of New College. Students travel to Florida from throughout the world to earn…

  4. Supreme audit court of auditors' insights on operational audit challenges

    Directory of Open Access Journals (Sweden)

    Sadegh Jamali

    2012-04-01

    Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

  5. 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.

  6. Observations on the Re-Emergence of a Binary System in UK Universities for Economics Degree Programmes

    Science.gov (United States)

    Talbot, Steve; Reeves, Alan; Johnston, James

    2014-01-01

    An audit of economics provision shows that over the past decade economics has disappeared from large parts of the UK's higher education landscape, especially the post-1992 universities. In the north of Britain the binary system has effectively re-emerged leaving many potential students unable to study key subjects such as economics. Post-1992…

  7. 操作系统中安全审计项目测评%Assessment of security audit for operating system

    Institute of Scientific and Technical Information of China (English)

    刘环鹏

    2013-01-01

    通过安全审计来关注系统和网络日志文件、目录和文件中不期望的改变、程序执行中的不期望行为、物理形式的入侵信息等,用以检查和防止欺骗行为和虚假数据,是保障计算机系统网络安全和本地安全的重要技术,对审计信息的分析可以为计算机系统的责任认定、脆弱性评估、系统恢复、损失评估提供关键性信息,所以审计覆盖范围必须要覆盖到每个数据库用户和操作系统用户.%The security audit pays attention to the system, weblog, directories and files. The security audit is the best way to check and prevent fraud action and false data which pay attention to the system and network security audit log files, directories and files which are changed without expectations, program execution in the desired behavior, the physical form of the intrusion information. The security audit is an important technology to protect the network security and local computer security. Audit analysis provides critical information for computer responsibility confirmation, vulnerability assessment, system recovery, loss assessment. So the security audit must be covered to every operating system user and database user.

  8. Electromagnetic variable degrees of freedom actuator systems and methods

    Science.gov (United States)

    Montesanti, Richard C [Pleasanton, CA; Trumper, David L [Plaistow, NH; Kirtley, Jr., James L.

    2009-02-17

    The present invention provides a variable reluctance actuator system and method that can be adapted for simultaneous rotation and translation of a moving element by applying a normal-direction magnetic flux on the moving element. In a beneficial example arrangement, the moving element includes a swing arm that carries a cutting tool at a set radius from an axis of rotation so as to produce a rotary fast tool servo that provides a tool motion in a direction substantially parallel to the surface-normal of a workpiece at the point of contact between the cutting tool and workpiece. An actuator rotates a swing arm such that a cutting tool moves toward and away from a mounted rotating workpiece in a controlled manner in order to machine the workpiece. Position sensors provide rotation and displacement information for a swing arm to a control system. A control system commands and coordinates motion of the fast tool servo with the motion of a spindle, rotating table, cross-feed slide, and in feed slide of a precision lathe.

  9. Methodology of Systems' Development for the Internal Audit: The Case of the SME

    Science.gov (United States)

    Gountaras, George

    2009-08-01

    Recent changes in regulations of the most important institutions and Enterprises of USA, UK and Greece due to the Sarbanes-Oxley Act of 2002 are modified the vision about the enterprises activities' inspection. This article investigates the role of the applied instruments in the successful realization of internal audit in the Small and Medium Enterprises in Greece. The hindered development of this kind of enterprises related to the intensive market competition is taken in consideration. The most important analyzed factors are the operations effectiveness and efficiency, the reliability of economic statements, and the adaptation to the legal frame of business development.

  10. 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.

  11. Large PMD Compensated by Four Free Degrees in OTDM System

    Institute of Scientific and Technical Information of China (English)

    LUO Rui; LI Tang-jun; WANG Mu-guang; JIAN Shui-sheng; XU Jing-jing

    2004-01-01

    By introducing a two-stage polarization mode dispersion (PMD) compensator after a optical fiber link with a large PMD,over 270 ps first-order and 2 000 ps2 high-order PMD was compensated. The results show that the two-stage compensator can be used to PMD compensation in the 20 Gb/s optical time division multiplexing system with 60 km high PMD fiber. After compensating,the 270 ps DGD is changed into max. 7 ps. Moreover,the tunable FBG has a function of dispersion compensation.

  12. Criteria for internal auditing.

    Science.gov (United States)

    Holder, W W; Clay, R J

    1979-01-01

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

  13. Analysis and design of Railway Audit Management Information System%铁路审计管理信息系统分析与设计

    Institute of Scientific and Technical Information of China (English)

    李健

    2015-01-01

    本文结合审计信息化建设发展趋势,对铁路审计管理信息系统进行全面的分析与设计。文章通过对铁路审计业务现状和业务需求的分析,结合信息化规划,提出系统建设规划,描述了铁路审计管理信息系统的设计思路、体系架构,结合行业特点提出系统功能框架以及在系统建设过程中需要解决的问题,充分利用信息技术提升铁路审计工作效率。%The article made a thorough analysis and design of the Railway Audit Information Management System in the trends of the information based Audit System, described the design and the structure of the System according to the analysis of current needs and condition of the railway audit services. Considering the characteristic of the railway industry, the overall architecture of the system function and problems need to be solved that arise during the development of the system are also shown in the article. This System increased the efifciency of the railway audit service by using enhanced information technologies.

  14. Prospective audit to evaluate the potential of the coronial system to increase solid organ donation.

    Science.gov (United States)

    Twamley, Huw; Haigh, Andrew; Williment, Claire; Hudson, Cara; Whitney, Julie; Neuberger, James

    2016-07-08

    Anecdotal evidence suggests that organ donation from deceased donors referred to the Coroner/Procurator Fiscal (PF) could be increased if all followed best practice. The aim of this prospective audit was to establish how referrals affected organ donation and to develop evidence-based guidelines to ensure that organ donation can be facilitated safely without interfering in the Coroner/PF's investigative process. Prospective audit. All acute National Health Service Hospitals in the UK where deceased organ donation was considered. 1437 deceased patients who met the eligibility criteria for organ donation and were referred to Coroner/PF. Number of cases where permission for transplantation was given, number of organs where permission was refused and number of organs which might have been transplanted if all had followed best practice. Full permission for organ retrieval was given in 87% cases and partial permission in 9%. However, if full permission had been given where no autopsy was performed or restrictions seemed unjustified, up to 77 organs (22 lungs, 22 kidneys, 9 pancreases, 9 livers, 8 hearts and 7 small bowels) could have been available for transplant. Coroners/PFs and their officers show strong support for transplantation but improvement in practice could result in a small but significant increase in life-saving and life-enhancing transplants. 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/

  15. The reform of accounting standards and audit pricing

    Directory of Open Access Journals (Sweden)

    Kai Zhu

    2012-06-01

    Full Text Available This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that (1 the implementation of the new IFRS-based Chinese Accounting Standards (CASs has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees, and (2 the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before 2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  16. The reform of accounting standards and audit pricing

    Institute of Scientific and Technical Information of China (English)

    Kai Zhu; Hong Sun

    2012-01-01

    This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that(1) the implementation of the new IFRS-based Chinese Accounting Standards(CASs) has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees,and(2) the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  17. The Position of Internal Control System Evaluation in the Financial Audit and Its Important Role%内部控制系统评价在财务审计中的位置和重要作用

    Institute of Scientific and Technical Information of China (English)

    刘良光; 李子辉

    2012-01-01

    现代审计已由传统的帐项基础审计技术阶段发展到系统导向审计技术阶段,审计方法由传统的详查法发展为以评价内部控制系统为基础的抽查法,现代财务审计活动如果不进行内部控制系统的评价,就很难保证审计的效率和质量,甚至难以作出审计结论,可见内部控制系统评价在现代财务审计的位置扣作用。%Modern audit has from the traditional accounting items foundation audit technology development stage to the system oriented audit technology stage, the audit methods from the traditional detailed survey method to selective examination method based on the evaluation of the internal control system. Without the internal control system evaluation, it will be difficult for the modern financial audit activities to ensure the efficiency and quality of audit, even it difficult to make audit conclusion, which reflected the position of in- ternal control system evaluation in the modern financial audit and its important role.

  18. 有效开展HSE管理体系审核做法%Carrying out the Audit Practice of the HSE Management System Effectively

    Institute of Scientific and Technical Information of China (English)

    李洪昌; 程大伟

    2011-01-01

    The audit of the Health Safely and Environment(HSE) management system was an important part of establishing and maintaining the HSE management system of the enterprise.It was not only the means of evaluating the enterprise's HSE management system,but also the effective tools of improving the enterprise health,safety and environment management.The method and the suggestion that how to improve the audit effectiveness of the HSE management system were proposed from the aspects such as audit form,method,content and audit skills.%HSE管理体系审核是企业建立和保持HSE管理体系的重要组成部分,是评价企业HSE管理体系实施效果的手段,也是改善企业健康、安全与环境管理工作的有效工具。本文从审核形式、方法、内容和审核技巧等方面提出了提高HSE管理体系审核有效性的方法和建议。

  19. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  20. 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.

  1. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

    Full Text Available Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008.

  2. Research and Design on Detection System of Soil Compaction Degree Based on ARM

    Directory of Open Access Journals (Sweden)

    Quanyuan Tan

    2013-05-01

    Full Text Available This study proposes detection methods of vehicular soil compaction degree based on a series of ideal conditions and GIS, which is to reflect the soil compaction degree and soil moisture through measuring the variation of acceleration amplitude of vibrating compaction wheels, in combination with the mathematical model of “vibrating drum-soil” two-degree-of-freedom vibrating system based on the analysis of the operating principle of vehicle; designs an embedded system based on ARM and modules such as the collection, processing and transmission of acceleration signals; writes application programs of system software in μC/OS-II environment; and develops a new detector of soil compaction degree. Experimental results show that this detection system can meet the requirement of comprehensive real-time monitoring for the soil compaction degree and soil moisture.

  3. Stabilization of systems with one degree of underactuation with energy shaping, a geometric approach

    CERN Document Server

    Gharesifard, Bahman

    2010-01-01

    A geometric formulation for stabilization of systems with one degree of underactuation which fully solves the energy shaping problem for these system is given. The results show that any linearly controllable simple mechanical system with one degree of underactuation is stabilizable by energy shaping, possibly via a closed-loop metric which is not necessarily positive-definite. An example of a system with one degree of underactuation is provided for which the stabilization by energy shaping method is not achievable using a positive-definite closed-loop metric.

  4. Research on SDN Architecture Based Enterprise Network Auditing System%基于SDN架构的企业网络审计系统研究

    Institute of Scientific and Technical Information of China (English)

    滕征岑; 可为; 陈国松; 崔瀚彬

    2015-01-01

    随着新型网络技术的发展,传统网络结构面对日益增长与多样化的业务需求逐渐显示出越来越多的限制。SDN(软件定义网络)作为一种新型的网络架构,拥有优秀的灵活性与可扩展性,对于网络虚拟化、低成本化的要求显示出独特的优势。对于大型企业的网络,因为接入用户数量庞大,对于企业内部敏感数据保护,以及用户上网行为的规范化显得倍加重要。本文基于SDN架构,提出一种新型网络审计系统,其较传统的网络审计系统,具有更高的可扩展能力,同时拥有更灵活的策略配置与硬件资源分配能力。对于大型企业大规模用户网络行为审计,不但便于对系统运维,而且硬件资源可以更为有效的得到利用。%With the development of novel network technology, more and more technical limitations are exposed in traditional network when faced with increasing and diversifying network service demands. SDN(software defined network), acting as a new network architecture, possesses outstanding flexibility and extensibility, making it quite attractive in the pursuit of low-cost high-virtualization-degree network. To the large-scale enterprise network, owing to the ultra-large amount of network clients, sensitive data protection and normalization of clients’ action are of great importance. Based on the SDN structure, this paper proposes a new network auditing system, which owns higher extensibility and is more flexible in policy configuration and hardware resources allocation. In the auditing process of ultra-large amount of network clients, this system is not only easier for maintenance, but also hardware resources can be more efficiently used.

  5. 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.

  6. Continuous Versioning-Based Auditable File System%基于连续多版本的可审计文件系统

    Institute of Scientific and Technical Information of China (English)

    黄荣荣; 舒继武; 陈康; 肖达

    2009-01-01

    随着越来越多的法律法规要求将电子数据纳入审计监督范围,电子数据安全审计变得愈来愈重要.电子数据审计要求为数据的更改生成可验证的审计跟踪记录.现有的针对电子数据审计的系统因为不能防止内部人员的攻击以保证审计跟踪记录的安全可信,无法很好地满足用户需求.设计并实现了一个基于连续多版本的可审计文件系统CV-AFS,通过连续多版本技术连续捕获和保存文件系统数据变化,引入了一个可信的审计代理负责生成相应的审计跟踪记录,事后审计机构可根据审计跟踪记录来对数据进行审计,从而防止了内部人员的攻击.通过使用增量Hash算法,降低了生成审计跟踪记录的开销.作者在Linux上基于多版本文件系统ext3cow实现了CV-AFS的原型系统并进行了性能测试.Postmark的测试结果表明,CV-AFS的总时间开销要比使用传统完全Hash算法的开销降低43.5%.%With the trend of more and more recent federal, state and local legislation mandating the retention and access of electronic records and audit information, the security audit of digital data becomes more and more important. The key requirement of the digital audit is to generate verifiable audit trails on the change of electronic records. Current systems for compliance with digital audit legislation fail to provide the security and trustworthiness of audit trails in the presence of a powerful insider adversary. A continuous versioning-based auditable file system, CV-AFS, is presented. All changes to data are recorded and the system will construct a data history through continuous versioning. A trusted audit agent is introduced to generate corresponding audit trails. At a later time, an auditor may verify the version history of a file according to the audit trails, and thus important data can be protected against insider attacks. The overhead of generating audit trails is reduced through the use of

  7. 推行审计通报例会制度完善审计闭环管理系统--谈陕西省电力设计院审计管理工作%Perfection the Audit Closed-loop Management System by Implementation of Audit Report Meeting System

    Institute of Scientific and Technical Information of China (English)

    胡雪蓉; 姚永利

    2014-01-01

    随着市场的开放和规范,企业的业务范围不断增大,实施经营的深度和广度不断增加,所面临的国内外市场竞争越来越激烈,对企业内部控制和内部审计要求越来越高,内部审计业务越来越多,审计范围越来越大,原有的审计项目管理模式已经不适应企业发展的要求。陕西院自2011年开始推行审计通报例会制度,实施完善后的审计闭环管理系统。本文对陕西院推行审计通报例会制度的实施背景、内涵、做法和效果做了详细的阐述。%With the opening and standardization of the market, the business scope is increasing, the implementation of the business of the depth and breadth of growing, market competition at home and abroad are facing more and moreiferce, more on the enterprise internal control and internal audit and internal audit requirements, more and more business, the scope of the audit is more and more big, the audit project management mode the original has not adapted to the requirements of the development of the enterprise. Shaanxi Provincial Electric Power Design began to carry out audit report meeting system since 2011, the implementation of closed-loop management system after the audit. This paper reported on the implementation of Shaanxi hospital audit meeting system implementation background, meaning, method and effect of detail.

  8. Analysis of Management System Internal Audit in Design Enterprise%设计企业管理体系内部审核探析

    Institute of Scientific and Technical Information of China (English)

    于颖黎; 吴建华

    2014-01-01

    The research and exploration of this article is on how to do well in the management system internal audit,which is mainly from the function of internal audit, auditor team building, internal audit planning and implementation, audit follow-up work and other aspects. It aims to keep the enterprise management system sufifciency and effectiveness, to promote the management system to operate in high efifciency and improve continuously at the same time.%本文主要从内部审核的作用、审核员培养、审核的策划、实施、后续活动等方面,就如何搞好设计企业管理体系内部审核进行研究和探索,旨在保持企业管理体系的充分性、有效性的同时,促进管理体系高效运行和持续改进。

  9. Online patient dosimetry and an image quality audit system in digital radiology; Auditoria en tiempo real de dosis a los pacientes y claidad de imagen en radiologia digital

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, J. M.; Vano, E.; Ten, J. I.; Prieto, C.; Martinez, D.

    2006-07-01

    The present work describes an online patient dosimetry and an image quality audit system in digital radiology. the system allows auditing of different parameters depending on contents of DICOM (Digital Imaging and Communication in Medicine) header. For the patient dosimetry audit, current mean values of entrance surface dose (ESD) were compared with local and national reference values (RVs) for the specific examination type evaluated. Mean values exceeding the RV trigger an alarm signal and then an evaluation of the technical parameters, operational practice and image quality starts, using data available in the DICOM header to derive any abnormal settings or performance to obtain the image. the X-ray tube output for different kVp values is measured periodically, allowing for the automatic calculation of the ESD. The system also allows for image quality audit linking it with the dose imparted and other technical parameters if the alarm condition if produced. Results and advantages derived from this online quality control are discussed. (Author) 5 refs.

  10. Minergie-Eco system audit - Results of the concept phase; Systemnachweis MINERGIE-ECO. Bericht ueber die Ergebnisse der Konzeptphase

    Energy Technology Data Exchange (ETDEWEB)

    Lenel, S.; Schinabeck, J.; Sigg, R. [Intep, Integrale Planung GmbH, Zuerich (Switzerland); Foradini, F. [E4tech Sarl, Lausanne (Switzerland); Citherlet, S. [Ecole d' Ingenieurs du Canton de Vaud (EIVD), Yverdon (Switzerland); Roulet, C.-A. [Swiss Federal Institute of Technology (EPFL), Laboratoire d' Energie Solaire et de Physique du Batiment (LESO-PB), Lausanne (Switzerland)

    2006-05-15

    This comprehensive report for the Swiss Federal Office of Energy (SFOE) presents the results of the concept phase of a project that developed a system-verification method for the Swiss Minergie-Eco label. This label considers not only energy aspects of building but also the materials used along with health aspects. Swiss and international standards that form the basis for the audit are described. The methods used and the work packages involved in the whole project are described and their implementation is discussed in detail. The framework for the software building-blocks to be developed is presented. The further project phases involved in the project are briefly discussed and the planned implementation time-scales are presented.

  11. 基于C#.NET审计局电子政务系统的设计%C#.NET-based Auditing Office E-government System Design

    Institute of Scientific and Technical Information of China (English)

    谢奇志

    2011-01-01

    社会对电子政务系统的功能和性能的要求日益提高,根据审计局信息化建设的要求,采用目前最流行的C#.NET技术,基于RBAC模型设计并实现了C#.NET审计局通用信息管理系统,包括部门管理、模块管理、权限管理、角色管理、用户管理等模块。极大的节约了审计局信息化的研发成本,提高基础信息的重复使用率,加快了审计局信息化建设的进程。%Social functions of e-government systems and the increasing performance requirements,according to Audit Bureau of information technology requirements,using the most popular C#.NET technology, based on the RBAC model is designed and implemented C#.NET General Audit Information Management systems,including department management,module management,rights management,role management,user management module.Great saving Audit information technology research and development costs and improve basic information re-use of information technology to speed up the process of Audit.

  12. On the Optimal Shock Isolation of a System with One and a Half Degrees of Freedom

    Directory of Open Access Journals (Sweden)

    D.V. Balandin

    1999-01-01

    Full Text Available The limiting performance of shock isolation of a system with one and a half degrees of freedom is studied. The possibility of using a single-degree-of-freedom model for this analysis is investigated. The error of such an approximation is estimated. Numerical examples are presented.

  13. 29 CFR 4007.10 - Recordkeeping; audits; disclosure of information.

    Science.gov (United States)

    2010-07-01

    ... order to permit PBGC to determine the effectiveness of the system or process and the reliability of information produced by the system or process. (2) Deficiencies found on audit. If, upon audit, PBGC... 29 Labor 9 2010-07-01 2010-07-01 false Recordkeeping; audits; disclosure of information....

  14. The Importance of Internal Audit in Primary and Secondary Education

    OpenAIRE

    Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu

    2010-01-01

    In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.

  15. The Importance of Internal Audit in Primary and Secondary Education

    OpenAIRE

    Grejdan Gabriela Elena; Joldos Ana Maria; Pintilie Corneliu

    2010-01-01

    In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal audit, control includes all activities carried out within an entity and associated risks. Internal audit is considered as the last level of the entity's internal control system.

  16. 我国经济责任审计发展历程研究%On Development of Economic Responsibility Audit System in China

    Institute of Scientific and Technical Information of China (English)

    李勋

    2012-01-01

    The economic responsibility audit is the unique audit system in China.Since the nineteen eighties generation,the economic responsibility audit has gone through the initial stage,exploration stage of development and specification stage.During the more than 20 years of development,the CPC Central Committee,the State Council,the provincial and local government has promulgated a series of laws,regulations and rules to lay a sound foundation for the fast and healthy development of the economic responsibility audit.%经济责任审计是我国独有的审计形式,自20世纪80年代产生以来,先后经历了起步阶段、探索发展阶段和规范提高阶段。在二十多年的发展过程中,中共中央、国务院、各省市地方政府陆续出台了一系列法律、法规、规定,为经济责任审计的快速健康发展奠定了坚实的制度基础。

  17. Criteria for the Degree of Stability of the Linear Constant Systems

    Institute of Scientific and Technical Information of China (English)

    王广彬; 潘宝珍; 侯文渊

    2004-01-01

    There are various applications of the stability theory of the first-order dynamical systems. And the stability of the non-linear control systems can be determined by its linear part. In practice, it is not enough to know the stability of the dynamical systems. Sometimes we must know the degree of stability of these systems. In this paper, we present some criteria for the degree of stability of the linear constant systems, by using the entries of the coefficient matrix A only.

  18. A New Method of Shock Dynamic Analysis of Multi-degree-of-freedom Systems

    Institute of Scientific and Technical Information of China (English)

    ZOU Guang-rong; WU Hui

    2008-01-01

    A new method is presented to analyze multi-degree-of-freedom (MDOF) dynamic systems subjected to an external shock excitation. A two-degree-of-freedom theoretical system with linear characteristics is exemplified to illustrate the procedure of this method. The equations of motion of the dynamic system are established via matrix method. The dynamic responses of the dynamic system under an external shock excitation of a half-sine type are obtained by MATLAB and ANSYS. It is proved that the new method is helpful to analyze MDOF dynamic systems.

  19. 会计结算中心联网审计系统设计%Design of online auditing system of accounting center

    Institute of Scientific and Technical Information of China (English)

    王灵宇; 孙天竹

    2011-01-01

    This article describes the principle,characteristics and advantages of online auditing, gives out the general objectives, construction principle, overall design of online auditing system in today's environment. And it presents detailed design of networking system, and data collection systems, databases, software function and safety system.%阐述了联网审计的原理、特征和优势,提出了在当今环境下,联网审计系统建设的总目标、建设原则和总体设计方案.并网络系统、数据采集系统、数据库、软件功能和安全系统建设方面给出了详细的设计方案.

  20. The Function and the Kinds of Information System Audit in Internet%网络环境下信息系统审计的职能与类型

    Institute of Scientific and Technical Information of China (English)

    陈耿

    2012-01-01

    With the profound development of information system audit in the past 10 years,its function and position in enterprise management have changed dramatically.The existence and the development of the enterprises become more and more dependent on information system,in the meanwhile,e-business may lead to potential risk to the enterprise.Information system audit has become an indispensable part of the audit,and also a participant of internal control.Modern information system audit includes authenticity audit,security audit and performance audit,each with its own objective.%最近十年,信息系统审计在企业管理中的职能与地位都产生了质的飞跃:企业的生存与发展越来越依赖信息系统,而电子商务对企业经营管理又造成一定的潜在风险,信息系统审计成为外部审计不可或缺的一环,同时它也成为内部控制的主要参与者。现代信息系统审计应当包括真实性审计、安全性审计和绩效审计三种基本类型,它们都有各自的具体目标。

  1. 国外 ERP 系统与审计市场关系研究综述%ERP Systems and Auditing:a Review

    Institute of Scientific and Technical Information of China (English)

    杨慧

    2016-01-01

    In the age of big data,information system construction is an effective way for enterprises to obtain competitive advantage. ERP is a management information system and received more and more attention. ERP sys-tem not only bring economic benefits to the enterprise,but also has a series of impacts on the audit market. This paper collates the foreign documents about the relationship between ERP system and audit market,which includes ERP system and enterprise information environment,ERP system and audit risk,ERP system and auditor profes-sional skills,ERP system and audit efficiency,etc.%在大数据时代,信息系统建设是企业获取竞争优势的有效手段,以 ERP 为代表的管理信息系统受到越来越多的关注。 ERP 系统不仅能够为企业带来经济效益,而且对审计市场也产生了一系列的影响。本文对国外ERP 系统与审计市场关系的研究进行了梳理,包括 ERP 系统与企业信息环境、ERP 系统与审计风险、ERP 系统与审计师专业技能、ERP 系统与审计效率等。

  2. Clinical audit of pharmaceutical care recorded within a hospital pharmacy electronic prescribing system and the development of a structured pharmaceutical care plan

    OpenAIRE

    Ruud, Maren Rambøl

    2008-01-01

    Objective This audit was conducted by reviewing two cohorts of patients in terms of pharmaceutical care delivered by examining free text electronic records and categorising care issues into a proposed reporting system. Qualitative research methods in an action research process were used to test the validity and the utility of the reporting system. A template for an electronic pharmaceutical care plan that meets defined criteria for service developments including non-medical prescribing was...

  3. Data audit as a way to prevent/contain misconduct.

    Science.gov (United States)

    Shamoo, Adil E

    2013-01-01

    Research misconduct is frequently in the media headlines. There is consensus among leading experts on research integrity that the prevalence of misconduct in research is at least 1%, and shoddy work may even go over 5%. Unfortunately, misconduct in research impacts all walks of life from drugs to human subject protections, innovations, economy, policy, and even our national security. The main method of detecting research misconduct depends primarily on whistleblowers. The current regulations are insufficient since dependence on whistleblowers manifests itself as an accidental hit or miss. No other endeavor in our society depends on such a poor system of discovery of misconduct to remedy it. Nearly a quarter of a century ago, I proposed data audit as a means to prevent/contain research misconduct. The audit has to protect the creative process and be non-obtrusive. Data audit evaluates the degree of correspondence of published data with the source data. The proposed data audit does not require any changes in the way researchers carry out their work.

  4. Degree Growth, Linear Independence and Periods of a Class of Rational Dynamical Systems

    CERN Document Server

    Ostafe, Alina

    2011-01-01

    We introduce and study algebraic dynamical systems generated by triangular systems of rational functions. We obtain several results about the degree growth and linear independence of iterates as well as about possible lengths of trajectories generated by such dynamical systems over finite fields. Some of these results are generalisations of those known in the polynomial case, some are new even in this case.

  5. Model-Based Degree Estimation of Unbalance and Misalignment in Flexible Coupling-rotor System

    Institute of Scientific and Technical Information of China (English)

    LI Changyou; XU Minqiang; GUO Song; WANG Yuewu; WANG Rixin

    2009-01-01

    The condition of rotor system must be assessed in order to develop condition-based maintenance for rotating machinery. It is determined by multiple variables such as unbalance degree, misalignment degree, the amount of bending deformation of the shaft, occurrence of shaft crack of rotor system and so on. The estimation of the degrees of unbalance and misalignment in flexible coupling-rotor system is discussed. The model-based approach is employed to solve this problem. The models of the equivalent external loads for unbalance and misalignment are derived and analyzed. Then, the degrees of unbalance and misalignment are estimated by analyzing the components of the equivalent external loads of which the frequencies are equal to the 1 and 2 times running frequency respectively. The equivalent external loads are calculated according to the dynamic equation of the original rotor system and the differences between the dynamical responses in normal case and the vibrations when the degree of unbalance or misalignment or both changes. The denoise method based on bandpass filter is used to decrease the effect of noise on the estimation accuracy. The numerical examples are given to show that the proposed approach can estimate the degrees of unbalance and misalignment of the flexible coupling-rotor system accurately.

  6. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    2001-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  7. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... the qualification. (3) The auditor's comments on compliance and internal control which should: (i... expenditure of Federal funds; (4) Internal procedures have been established to meet the objectives of...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal...

  8. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

    Speklé, R.F.; Elten, van H.J.; Kruis, A.

    2007-01-01

    This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener and Selto (henceforth W&S) [Widener, S.K., Selto, F.H., 1999. Management control systems and boundaries of the firm: why do firms outsource internal audit activi

  9. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Stapenhurst, Rick; Titsworth, Jack

    2002-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  10. CENTER CONDITIONS AND BIFURCATION OF LIMIT CYCLES FOR A CLASS OF FIFTH DEGREE SYSTEMS

    Institute of Scientific and Technical Information of China (English)

    HuangWentao; LiuYirong

    2004-01-01

    The center conditions and bifurcation of limit cycles for a class of fifth degree systems are investigated. Two recursive formulas to compute singular quantities at infinity and at the origin are given. The first nine singular point quantities at infinity and first seven singular point quantities at the origin for the system are given in order to get center conditions and study bifurcation of limit cycles. Two fifth degree systems are constructed. One allows the appearance of eight limit cycles in the neighborhood of infinity,which is the first example that a polynomial differential system bifurcates eight limit cycles at infinity. The other perturbs six limit cycles at the origin.

  11. Theory of truth degrees of propositions in the logic system L*n

    Institute of Scientific and Technical Information of China (English)

    LI Jun; WANG Guojun

    2006-01-01

    By means of infinite product of uniformly distributed probability spaces of cardinal n the concept of truth degrees of propositions in the n-valued generalized Lukasiewicz propositional logic system L*n is introduced in the present paper. It is proved that the set consisting of truth degrees of all formulas is dense in [0,1], and a general expression of truth degrees of formulas as well as a deduction rule of truth degrees is then obtained. Moreover, similarity degrees among formulas are proposed and a pseudo-metric is defined therefrom on the set of formulas, and hence a possible framework suitable for developing approximate reasoning theory in n-valued generalized Lukasiewicz propositional logic is established.

  12. 12 CFR 621.31 - Non-audit services.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Non-audit services. 621.31 Section 621.31 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional...

  13. 77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-04-06

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...

  14. 76 FR 69793 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-11-09

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...

  15. 76 FR 64990 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2011-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... management, including the financial reporting process, systems of internal controls, audit process and...

  16. 77 FR 64373 - Audit and Financial Management Advisory (AFMAC)

    Science.gov (United States)

    2012-10-19

    ... ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small Business Administration. ACTION... the location, date, time, and agenda for the next meeting of the Audit and Financial Management... financial management, including the financial reporting process, systems of internal controls, audit process...

  17. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... financial management, including the financial reporting process, systems of internal controls, audit process... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...

  18. A Brief Background of the ICA (International Communication Association) Audit.

    Science.gov (United States)

    Krivonos, Paul D.

    This paper examines the International Communication Association (ICA) audit, the aim of which is to establish an integrated communication audit system and a multimethod approach to the auditing of the communication of an organization. Many of an organization's communication variables and concepts are examined so that strengths and weaknesses in…

  19. Methods and Techniques of Quality Management for ICT Audit Processes

    Directory of Open Access Journals (Sweden)

    Marius Popa

    2011-09-01

    Full Text Available In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can be applied for audit processes in order to obtain a high level of quality for the audit recommendations.

  20. Methods and Techniques of Quality Management for ICT Audit Processes

    CERN Document Server

    Popa, Marius

    2012-01-01

    In modern organizations, Information and Communication Technologies are used to support the organizations' activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can be applied for audit processes in order to obtain a high level of quality for the audit recommendations.

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

    National Research Council Canada - National Science Library

    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...

  2. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  3. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  4. The Cu-Te-Sb phase system at temperatures between 300 and 1000 degree C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven

    1997-01-01

    Phase relations were determined in the Cu-Te-Sb phase system at 300, 350, 400, 500, 600, 700, 800, 900 and 1000 degree C. At temperatures between 400 and 900 degree C a cubic primitive ternary phase A exists. It has the empirical formula Cu(10.32-0.97x)Te(x)Sb(4-x) (Z=2, a=7.682 Å). A small liquid...

  5. The Cu-Te-Sb phase system at temperatures between 300 and 1000 degree C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven

    1997-01-01

    Phase relations were determined in the Cu-Te-Sb phase system at 300, 350, 400, 500, 600, 700, 800, 900 and 1000 degree C. At temperatures between 400 and 900 degree C a cubic primitive ternary phase A exists. It has the empirical formula Cu(10.32-0.97x)Te(x)Sb(4-x) (Z=2, a=7.682 Å). A small liqui...

  6. 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.

  7. Quality Control Review of Air Force Audit Agency’s Special Access Program Audits

    Science.gov (United States)

    2014-12-09

    22350-1500 December 9, 2014 MEMORANDUM FOR AUDITOR GENERAL, DEPARTMENT OF THE AIR FORCE SUBJECT: Quality Control Review of Air Force Audit Agency’s...appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the...in all matters relating to the audit work, the audit organization and the individual auditor whether government or public must be independent. AFAA

  8. 一种基于IPsec VPN的联网信息系统审计方案%An audit programme network information system based on IPsec VPN

    Institute of Scientific and Technical Information of China (English)

    唐琳; 陈兰兰; 付达杰

    2014-01-01

    本文根据IPsec VPN的优点、安全技术及其能够实现的功能,结合当前联网信息系统审计的存在的问题,研究了基于IPsec VPN联网信息系统审计,确保数据在网络传输时的安全性、完整性和真实性。%In this paper, according to the IPsec VPN security technology and realize the function, combining the existing problems in the current audit network information system,we studied information system audit that based on IPsec VPN network, it can ensure that the data transmitted over the network security, integrity and authenticity.

  9. A dissertation on enterprise quality management system and internal audit%浅谈企业质量管理体系与内部审核

    Institute of Scientific and Technical Information of China (English)

    王晓蓓

    2014-01-01

    本文对质量管理体系与内部审核进行了简单介绍。介绍了质量管理体系的内容,内部审核原则、依据。重点对企业质量管理内部审核的内容及方法进行了阐述。全面贯彻实施ISO9000国际质量管理体系,开展质量认证,提高企业自身发现问题、解决问题的能力,使其产品质量得到持续改进,为提升企业总体业绩提供有效途径。%This is an article to describes the quality management system and internal audit. Introduces the contents of the quality management system,Internal audit.This paper focuses on enterprise quality management system and internal audit . The ISO9000 international quality management system to carry out quality certification, improve their ability to find and solve problems, make the product quality and continuous improvement, to provide an effective way to improve the overall company performance.

  10. Vibration control of multi-degrees-of-freedom system with dynamic absorbers based on power flow

    Institute of Scientific and Technical Information of China (English)

    WANG Quanjuan; HUANG Wenhua; XIA Songbo; LI Jimin; SUN Zhizhuo

    2003-01-01

    In accordance with a multiple degrees of freedom vibration system with dynamicvibration absorbers (DVAs), an equivalent admittance matrix and the power flows input majorstructure and minor structure are deduced on the basis of the theories of structure mobility.Furthermore, regarding the net power flow of main vibration system as the controlled object,probed into are the single and multiple model controls of multi-degrees-of-freedom system withone or several absorbers attached. And the control mechanism and effect of dynamic vibrationabsorbers are revealed.

  11. 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.

  12. Structural system identification using degree of freedom-based reduction and hierarchical clustering algorithm

    Science.gov (United States)

    Chang, Seongmin; Baek, Sungmin; Kim, Ki-Ook; Cho, Maenghyo

    2015-06-01

    A system identification method has been proposed to validate finite element models of complex structures using measured modal data. Finite element method is used for the system identification as well as the structural analysis. In perturbation methods, the perturbed system is expressed as a combination of the baseline structure and the related perturbations. The changes in dynamic responses are applied to determine the structural modifications so that the equilibrium may be satisfied in the perturbed system. In practical applications, the dynamic measurements are carried out on a limited number of accessible nodes and associated degrees of freedom. The equilibrium equation is, in principle, expressed in terms of the measured (master, primary) and unmeasured (slave, secondary) degrees of freedom. Only the specified degrees of freedom are included in the equation formulation for identification and the unspecified degrees of freedom are eliminated through the iterative improved reduction scheme. A large number of system parameters are included as the unknown variables in the system identification of large-scaled structures. The identification problem with large number of system parameters requires a large amount of computation time and resources. In the present study, a hierarchical clustering algorithm is applied to reduce the number of system parameters effectively. Numerical examples demonstrate that the proposed method greatly improves the accuracy and efficiency in the inverse problem of identification.

  13. LIMIT CYCLES OF SOME Z3-EQUIVARIANT NEAR-HAMILTONIAN SYSTEMS OF DEGREES 3 AND 4

    Institute of Scientific and Technical Information of China (English)

    Hongyan Ma; Maoan Han; Christoph Lhotka

    2009-01-01

    This paper studies the number of limit cycles of some Z3-equivariant near-Hamiltonian systems of degrees 3 and 4, which arc a perturbation of a cubic Hamiltonian system. By the Melnikov function method, we obtain 5 and 6 limit cycles respectively.

  14. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

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

  15. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  16. Performance of degree distribution based HARQ scheme for LDPC-coded OFDM system

    Institute of Scientific and Technical Information of China (English)

    LI Xue-hua; CAO Yi-qing; LI Zhen-song; YANG Da-cheng

    2009-01-01

    This article studies the degree distribution property of low density parity check (LDPC) codes by Gaussian approximation (GA) and presents an efficient hybrid automatic repeat quest (HARQ) scheme for LDPC-coded orthogonal frequency division multiplexing (OFDM) system. In the scheme, the important bits with large degrees have high retransmission priorities and are mapped to the sub-carriers with better channel quality indicator (CQI) levels in the OFDM system. The new scheme provides more protection to the bits with large degrees and thus contributes more to the decoding process by offering more transmission power. In this way the system performance would be improved. The statistics and simulation results also prove the new scheme.

  17. Endoscopic versus transcranial procurement of allograft tympano-ossicular systems: a prospective double-blind randomized controlled audit.

    Science.gov (United States)

    Caremans, Jeroen; Hamans, Evert; Muylle, Ludo; Van de Heyning, Paul; Van Rompaey, Vincent

    2016-06-01

    Allograft tympano-ossicular systems (ATOS) have proven their use over many decades in tympanoplasty and reconstruction after resection of cholesteatoma. The transcranial bone plug technique has been used in the past 50 years to procure en bloc ATOS (tympanic membrane with malleus, incus and stapes attached). Recently, our group reported the feasibility of the endoscopic procurement technique. The aim of this study was to assess whether clinical outcome is equivalent in ATOS acquired by using the endoscopic procurement technique compared to ATOS acquired by using the transcranial technique. A double-blind randomized controlled audit was performed in a tertiary referral center in patients that underwent allograft tympanoplasty because of chronic otitis media with and without cholesteatoma. Allograft epithelialisation was evaluated at the short-term postoperative visit by microscopic examination. Failures were reported if reperforation was observed. Fifty patients underwent allograft tympanoplasty: 34 received endoscopically procured ATOS and 16 received transcranially procured ATOS. One failed case was observed, in the endoscopic procurement group. We did not observe a statistically significant difference between the two groups in failure rate. This study demonstrates equivalence of the clinical outcome of allograft tympanoplasty using either endoscopic or transcranial procured ATOS and therefore indicates that the endoscopic technique can be considered the new standard procurement technique. Especially because the endoscopic procurement technique has several advantages compared to the former transcranial procurement technique: it avoids risk of prion transmission and it is faster while lacking any noticeable incision.

  18. On optimal performance of nonlinear energy sinks in multiple-degree-of-freedom systems

    Science.gov (United States)

    Tripathi, Astitva; Grover, Piyush; Kalmár-Nagy, Tamás

    2017-02-01

    We study the problem of optimizing the performance of a nonlinear spring-mass-damper attached to a class of multiple-degree-of-freedom systems. We aim to maximize the rate of one-way energy transfer from primary system to the attachment, and focus on impulsive excitation of a two-degree-of-freedom primary system with an essentially nonlinear attachment. The nonlinear attachment is shown to be able to perform as a 'nonlinear energy sink' (NES) by taking away energy from the primary system irreversibly for some types of impulsive excitations. Using perturbation analysis and exploiting separation of time scales, we perform dimensionality reduction of this strongly nonlinear system. Our analysis shows that efficient energy transfer to nonlinear attachment in this system occurs for initial conditions close to homoclinic orbit of the slow time-scale undamped system, a phenomenon that has been previously observed for the case of single-degree-of-freedom primary systems. Analytical formulae for optimal parameters for given impulsive excitation input are derived. Generalization of this framework to systems with arbitrary number of degrees-of-freedom of the primary system is also discussed. The performance of both linear and nonlinear optimally tuned attachments is compared. While NES performance is sensitive to magnitude of the initial impulse, our results show that NES performance is more robust than linear tuned mass damper to several parametric perturbations. Hence, our work provides evidence that homoclinic orbits of the underlying Hamiltonian system play a crucial role in efficient nonlinear energy transfers, even in high dimensional systems, and gives new insight into robustness of systems with essential nonlinearity.

  19. 48 CFR 6103.304 - Reply to the audit division and agency responses [Rule 304].

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Reply to the audit... the audit division and agency responses . A claimant may file with the Board and serve on the Audit Division and the agency a reply to the Audit Division and agency responses within 30 calendar days after...

  20. Followup Audit: Enterprise Blood Management System Not Ready for Full Deployment

    Science.gov (United States)

    2014-10-23

    Blood Donor Management System (donor system) and the Blood Management Blood Bank /Transfusion Service (transfusion system). The Component Acquisition...transfusion system Business Case Analysis, EBMS will enhance the DoD blood program capabilities for blood banking and transfusion services through...state that it is used to organize the management of blood bank and transfusion services. The transfusion system will interface with outside systems

  1. Spectral behavior of the linear polarization degree at right-angle scattering configuration for nanoparticle systems

    Energy Technology Data Exchange (ETDEWEB)

    Setien, B; Albella, P; Saiz, J M; Gonzalez, F; Moreno, F, E-mail: morenof@unican.e [Grupo de Optica, Departamento de Fisica Aplicada, Universidad de Cantabria, Avda de los Castros S/N, 39005 Santander (Spain)

    2010-10-15

    We present a numerical study of the spectral evolution of the linear polarization degree at right-angle scattering configuration (P{sub L}(90{sup 0})) for two different particle systems: an isolated nanosphere and a nanodimer composed of two finite size spherical particles separated by a gap distance d. We shall focus on the influence of charge oscillation modes other than the dipolar on the linear polarization degree of the scattered light. The possibility of using this alternative parameter for characterizing nanoparticle systems and particle interaction is analyzed.

  2. 谈船舶公司安全体系审核与发证%Discussion on ship company Safety Management System audit and certification

    Institute of Scientific and Technical Information of China (English)

    邢国时

    2016-01-01

    文中对我国船舶公司安全体系审核与发证工作开展历程进行回顾,以行政执法视角对二十多年来审核与发证工作变化进行分析,就完善相关法规文件、明确行政许可要求、实现管理信息共享、降低审核管理成本等方面提出建议。%The paper reviews the development of the safety management system (SMS) audit and certification for ship companies in China and analyzes the changes in the past over 20 years. It also puts forward such suggestions as improving relevant regulations and documents, clarifying requirements on administrative approval, realizing management information sharing and reducing costs for audit management.

  3. Periodic response of nonlinear dynamical system with large number of degrees of freedom

    Indian Academy of Sciences (India)

    B P Patel; S M Ibrahim; Y Nath

    2009-12-01

    In this paper, a methodology based on shooting technique and Newmark's time integration scheme is proposed for predicting the periodic responses of nonlinear systems directly from solution of second order equations of motion without transforming to double first order equations. The proposed methodology is quite suitable for systems with large number of degrees of freedom such as the banded system of equations from finite element discretization.

  4. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

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

  5. 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...

  6. 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.

  7. Insider Risk Evaluation and Audit

    Science.gov (United States)

    2009-08-01

    friends” within the IT department of an American media company abroad. However, his friendship network was actively involved in supporting the...its job candidates and incumbents for personality disorders. They include the Minnesota Multiphasic Personality Inventory (MMPI-2), the Millon ...using a government system and downloaded files to official storage media (Shaw & Fischer, 2005). The audit trails suggested that the trainee was

  8. Interface design recommendations for computerised clinical audit and feedback: Hybrid usability evidence from a research-led system.

    Science.gov (United States)

    Brown, Benjamin; Balatsoukas, Panos; Williams, Richard; Sperrin, Matthew; Buchan, Iain

    2016-10-01

    Audit and Feedback (A&F) is a widely used quality improvement technique that measures clinicians' clinical performance and reports it back to them. Computerised A&F (e-A&F) system interfaces may consist of four key components: (1) Summaries of clinical performance; (2) Patient lists; (3) Patient-level data; (4) Recommended actions. There is a lack of evidence regarding how to best design e-A&F interfaces; establishing such evidence is key to maximising usability, and in turn improving patient safety. To evaluate the usability of a novel theoretically-informed and research-led e-A&F system for primary care (the Performance Improvement plaN GeneratoR: PINGR). (1) Describe PINGR's design, rationale and theoretical basis; (2) Identify usability issues with PINGR; (3) Understand how these issues may interfere with the cognitive goals of end-users; (4) Translate the issues into recommendations for the user-centred design of e-A&F systems. Eight experienced health system evaluators performed a usability inspection using an innovative hybrid approach consisting of five stages: (1) Development of representative user tasks, Goals, and Actions; (2) Combining Heuristic Evaluation and Cognitive Walkthrough methods into a single protocol to identify usability issues; (3) Consolidation of issues; (4) Severity rating of consolidated issues; (5) Analysis of issues according to usability heuristics, interface components, and Goal-Action structure. A final list of 47 issues were categorised into 8 heuristic themes. The most error-prone heuristics were 'Consistency and standards' (13 usability issues; 28% of the total) and 'Match between system and real world' (n=10, 21%). The recommended actions component of the PINGR interface had the most usability issues (n=21, 45%), followed by patient-level data (n=5, 11%), patient lists (n=4, 9%), and summaries of clinical performance (n=4, 9%). The most error-prone Actions across all user Goals were: (1) Patient selection from a list; (2) Data

  9. Development of an Audit Classification Index (ACI) for Federal E-Learning Systems Security Vulnerabilities

    Science.gov (United States)

    Johnson, Gerald D.

    2012-01-01

    As U.S federal government agencies have increased the use of the Internet to utilize technologies such as e-learning, U.S. federal government information systems have become more exposed to security vulnerabilities that may contribute to system attacks and system exploitation. U.S. federal government agencies are required to come up with their own…

  10. Development of an Audit Classification Index (ACI) for Federal E-Learning Systems Security Vulnerabilities

    Science.gov (United States)

    Johnson, Gerald D.

    2012-01-01

    As U.S federal government agencies have increased the use of the Internet to utilize technologies such as e-learning, U.S. federal government information systems have become more exposed to security vulnerabilities that may contribute to system attacks and system exploitation. U.S. federal government agencies are required to come up with their own…

  11. The value of subjectivity: problems and prospects for 360-degree appraisal systems

    NARCIS (Netherlands)

    Heijden, van der Beatrice I.J.M.; Nijhof, André H.J.

    2004-01-01

    This article focuses on the problems and prospects of 360-degree feedback methods. The rationale behind these appraisal systems is that different evaluation perspectives add objectivity and incremental validity to the assessment of individual performance. This assumption is challenged in this articl

  12. Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting

    NARCIS (Netherlands)

    Cardinaels, Eddy

    This paper provides experimental evidence about how the interaction between a company's earnings and its information system influences the degree of honest reporting by managers in a capital budgeting task. Specifically, the results show that participants overstate cost less when the manager's cost

  13. RESEARCH OF THE PERIODIC MOTION AND STABILITY OF TWO-DEGREE-OF-FREEDOM NONLINEAR OSCILLATING SYSTEMS

    Institute of Scientific and Technical Information of China (English)

    刘俊

    2002-01-01

    The periodic motion and stability for a class of two-degree-of freedom nonlinear oscillating systems are studied by using the method of Liapunov function.The sufficient conditions which guarantee the existence, uniqueness and asymptotic stability of the periodic solutions are obtained.

  14. The value of subjectivity: problems and prospects for 360-degree appraisal systems

    NARCIS (Netherlands)

    van der Heijden, Beatrice; Nijhof, A.H.J.

    2004-01-01

    This article focuses on the problems and prospects of 360-degree feedback methods. The rationale behind these appraisal systems is that different evaluation perspectives add objectivity and incremental validity to the assessment of individual performance. This assumption is challenged in this articl

  15. The value of subjectivity: problems and prospects for 360-degree appraisal systems

    NARCIS (Netherlands)

    van der Heijden, Beatrice; Nijhof, A.H.J.

    2004-01-01

    This article focuses on the problems and prospects of 360-degree feedback methods. The rationale behind these appraisal systems is that different evaluation perspectives add objectivity and incremental validity to the assessment of individual performance. This assumption is challenged in this

  16. KAM-renormalization-group for Hamiltonian systems with two degrees of freedom

    CERN Document Server

    Chandre, C

    1998-01-01

    We review a formulation of a renormalization-group scheme for Hamiltonian systems with two degrees of freedom. We discuss the renormalization flow on the basis of the continued fraction expansion of the frequency. The goal of this approach is to understand universal scaling behavior of critical invariant tori.

  17. Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting

    NARCIS (Netherlands)

    Cardinaels, Eddy

    2016-01-01

    This paper provides experimental evidence about how the interaction between a company's earnings and its information system influences the degree of honest reporting by managers in a capital budgeting task. Specifically, the results show that participants overstate cost less when the manager's cost

  18. The phase system Fe-Ni-S and 725 degree C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven; Makovicky, E.

    1995-01-01

    The Fe-Ni-S system at 725 degrees C was studied by means of dry syntheses in evacuated silica glass tubes and microprobe/textural analyses. Contrary to previous beliefs it is dominated by an extensive solid solution field of (Ni,Fe)(3+/-x)S-2 (up to 33 at % Fe) which coexists with sulphide melt...

  19. Study of the Construction of Audit Quality Control System under the Condition of Informatization%信息化条件下审计质量控制体系构建研究

    Institute of Scientific and Technical Information of China (English)

    吴婷婷

    2011-01-01

    充分利用信息技术,开发利用信息资源,大力提升审计信息化水平,是审计工作运用先进生产力的重要体现,更是审计工作转型升级必须强力突破的重点内容。相应地,审计信息化也给审计质量控制带来了新的问题和挑战。因此,研究在信息化环境下的审计质量控制问题在审计事业发展中具有十分重要的理论和现实意义。文章阐述了信息化条件下审计质量控制的内涵,分析了信息化对审计质量控制的影响,结合当前审计信息化质量控制的现状,提出构建审计信息化质量控制体系的对策,以更好地促进信息化条件下的审计质量控制。%Making full use of information technology,developing and utilizing information resources and promoting informatization level of auditing are the important manifestation of the use of advanced productive forces in audit work,and the main content to be broken through for the upgrade of audit work.Accordingly,the audit informatization has also brought new problems and challenges to the audit quality control.Therefore,the study of audit quality control in the informatization environment has a very important theoretical and practical significance for the development of audit work.This paper describes the concept of audit quality control under the informatization conditions,and analyzes the effect of informatization on audit quality control.Then based on the current situation of information-based audit quality control,some countermeasures of constructing the information-based audit quality control system are proposed to promote the audit quality control under the condition of informatization.

  20. APECTS REGARDING INTERNAL AUDIT PLANNING IN THE NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    DANIELA VITAN

    2015-04-01

    Full Text Available Our study refers to the planning of internal audit within the nonprofit organizations. The starting point is the hypothesis that planning of internal audit in nonprofit organizations is printed by their specific features and we want to highlight the way this influence occurs, which are the specific objectives that have to be pursued within the internal audit. During our research, in order to test the hypothesis we studied the national legal regulations, the specific literature of the field and we realized a practical documentation by consulting the internal audit guides of a foreign nonprofit organization. Our study reveals that in this area the legislation in force refers only to the compulsiveness of developing the internal audit activity in some specific categories of nonprofit organizations, without referring to the specific rules of organizing this activity within the nonprofit organizations. The national literature of the field is poor, but at the international level, the authors have concerns regarding the internal audit within the nonprofits. From a practical point of view, we emphasized the specific aspects of nonprofit organizations followed while planning internal audit regarding the financial system, budgetary system, internal control system, financing sources and human resources. We concluded that each audited field is influenced by the specific features of non-profit organizations within them. These features must be taken into account when planning the audit and drawing up the specific procedures within the nonprofits in order to add value to the audited information within internal audit engagement.

  1. Modeling of a hydronic ceiling system and its environment as energetic auditing tool

    Energy Technology Data Exchange (ETDEWEB)

    Fonseca Diaz, Nestor [Universidad Tecnologica de Pereira, Facultad de Ingenieria Mecanica (Colombia); University of Liege Belgium, Thermodynamics Laboratory Campus du Sart Tilman - Bat: B49 - P33, B-4000 Liege (Belgium)

    2011-03-15

    As a part of a commissioning study, the chilled ceiling system of a large commercial building located in Belgium is evaluated. A representative office has been instrumented and data on the chilled ceiling system operating in real conditions have been collected. The simulation of the whole system is performed by means of a transient thermal model of the building and its HVAC system. The model considers the hydronic panels as a transient-state finned heat exchanger connected to a simplified lumped transient model of the building. The behavior of the hydronic ceiling system and the interactions with its environment (walls, ventilated facade, internal loads and ventilation system) has been experimentally and numerically evaluated. Commissioning test results show that the influence of surfaces temperatures inside the room, especially the facade, is considerable. Then, it is clear that the hydronic ceiling system must be evaluated together with its designed environment and not as a separate HVAC equipment. (author)

  2. ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Sorin Costel Chiru

    2007-05-01

    Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

  3. Parametrically Excited Nonlinear Two-Degree-of-Freedom Systems with Repeated Natural Frequencies

    Directory of Open Access Journals (Sweden)

    A. H. Nayfeh

    1995-01-01

    Full Text Available The method of normal forms is used to study the nonlinear response of two-degree-of-freedom systems with repeated natural frequencies and cubic nonlinearity to a principal parametric excitation. The linear part of the system has a nonsemisimple one-to-one resonance. The character of the stability and various types of bifurcation including the formation of a homoclinic orbit are analyzed. The results are applied to the flutter of a simply supported panel in a supersonic airstream.

  4. Second degree generalized Jacobi iteration method for solving system of linear equations

    Directory of Open Access Journals (Sweden)

    Tesfaye Kebede Enyew

    2016-05-01

    Full Text Available In this paper, a Second degree generalized Jacobi Iteration method for solving system of linear equations, $Ax=b$ and discuss about the optimal values $a_{1}$ and $b_{1}$ in terms of spectral radius about for the convergence of SDGJ method of $x^{(n+1}=b_{1}[D_{m}^{-1}(L_{m}+U_{m}x^{(n}+k_{1m}]-a_{1}x^{(n-1}.$ Few numerical examples are considered to show that the effective of the Second degree Generalized Jacobi Iteration method (SDGJ in comparison with FDJ, FDGJ, SDJ.

  5. Degree of Schedulability of Mixed-Criticality Real-time Systems with Probabilistic Sporadic Tasks

    DEFF Research Database (Denmark)

    Boudjadar, Jalil; David, Alexandre; Kim, Jin Hyun

    2014-01-01

    We present the concept of degree of schedulability for mixed-criticality scheduling systems. This concept is given in terms of the two factors 1) Percentage of Missed Deadlines (PoMD), and 2) Degradation of the Quality of Service (DoQoS). The novel aspect is that we consider task arrival patterns...... that follow user-defined continuous probability distributions. We determine the degree of schedulability of a single scheduling component which can contain both periodic and sporadic tasks using statistical model checking in the form of UPPAAL SMC. We support uniform, exponential, Gaussian and any user......-defined probability distribution....

  6. 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...

  7. Surfaces of Degree 10 in the Projective Fourspace via Linear Systems and Linkage

    CERN Document Server

    Popescu, S; Popescu, Sorin; Ranestad, Kristian

    1993-01-01

    The paper discusses the classification of surfaces of degree 10 and sectional genus 9 and 10. The surfaces of degree at most 9 are described through classical work dating from the last century up to recent years, while surfaces of degree 10 and other sectional genera are studied elsewhere. We use relations between multisecants, linear systems, syzygies and linkage to describe the geometry of each surface. We want in fact to stress the importance of multisecants and syzygies for the study of these surfaces. Adjunction, which provided efficient arguments for the classification of surfaces of smaller degrees, here appears to be less effective and will play almost no role in the proofs. We show that there are 8 different families of smooth surfaces of degree 10 and sectional genus 9 and 10. The families are determined by numerical data such as the sectional genus, the Euler characteristic, the number of 6-secants to the surface and the number of 5-secants to the surface which meet a general plane. For each type w...

  8. A Research to Determining the Impact of 360 Degree Performance Evaluation System on Organizational Commitment

    Directory of Open Access Journals (Sweden)

    Gulten Eren Gumustekin

    2010-01-01

    Full Text Available This study tries to find out whether the 360 degree performance evaluation system (PES has an influence on employees in terms of organizational commitment. Then it attempts to determine direction of the impact on commitment. In more detail, the study focuses on the eight key competencies acknowledged by the 360 Degree PES and their respective impacts on organizational commitment dimensions namely affective, continuance and normative. To this end, four different organizations were targeted for the survey which was developed to collect attitudinal information relevant to dimensions of organizational commitment and to key competences defined by 360 degree PES. The results mainly show that the businesses which implement 360 degree PES are more likely to have high levels of organizational commitment. The findings indicate an important degree of positive correlation between key competencies and commitment dimensions. The most influential competency on commitment appears to be communication which is followed by leadership, task management, employee development, adaptability to change, training others, human relations and production/work outputs.

  9. 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.

  10. Evaluating Internal Communication: The ICA Communication Audit.

    Science.gov (United States)

    Goldhaber, Gerald M.

    1978-01-01

    The ICA Communication Audit is described in detail as an effective measurement procedure that can help an academic institution to evaluate its internal communication system. Tools, computer programs, analysis, and feedback procedures are described and illustrated. (JMF)

  11. Exact stationary solutions independent of energy for strongly nonlinear stochastic systems of multiple degrees of freedom

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    A new procedure is proposed to construct strongly nonlinear systems of multiple degrees of freedom subjected to parametric and/or external Gaussian white noises, whose exact stationary solutions are independent of energy. Firstly, the equivalent Fokker-Planck-Kolmogorov (FPK) equations are derived by using exterior differentiation. The main difference between the equivalent FPK equation and the original FPK equation lies in the additional arbitrary antisymmetric diffusion matrix. Then the exact stationary solutions and the structures of the original systems can be obtained by using the coefficients of antisymmetric diffusion matrix. The obtained exact stationary solutions, which are generally independent of energy, are for the most general class of strongly nonlinear stochastic systems multiple degrees of freedom (MDOF) so far, and some classes of the known ones dependent on energy belong to the special cases of them.

  12. Exact stationary solutions independent of energy for strongly nonlinear stochastic systems of multiple degrees of freedom

    Institute of Scientific and Technical Information of China (English)

    HUANG ZhiLong; JIN XiaoLing

    2009-01-01

    A new procedure is proposed to construct strongly nonlinear systems of multiple degrees of freedom subjected to parametric and/or external Gaussian white noises,whose exact stationary solutions are independent of energy.Firstly,the equivalent Fokker-Planck-Kolmogorov(FPK)equations are derived by using exterior differentiation.The main difference between the equivalent FPK equation and the original FPK equation lies in the additional arbitrary antisymmetric diffusion matrix.Then the exact stationary solutions and the structures of the original systems can be obtained by using the coefficients of antisymmetric diffusion matrix.The obtained exact stationary solutions,which are generally independent of energy,are for the most general class of strongly nonlinear stochastic systems multiple degrees of freedom(MDOF)so far,and some classes of the known ones dependent on energy belong to the special cases of them.

  13. Growth Patterns of Subway/Metro Systems Tracked by Degree Correlation

    CERN Document Server

    Whitney, Daniel E

    2012-01-01

    Urban transportation systems grow over time as city populations grow and move and their transportation needs evolve. Typical network growth models, such as preferential attachment, grow the network node by node whereas rail and metro systems grow by adding entire lines with all their nodes. The objective of this paper is to see if any canonical regular network forms such as stars or grids capture the growth patterns of urban metro systems for which we have historical data in terms of old maps. Data from these maps reveal that the systems' Pearson degree correlation grows increasingly from initially negative values toward positive values over time and in some cases becomes decidedly positive. We have derived closed form expressions for degree correlation and clustering coefficient for a variety of canonical forms that might be similar to metro systems. Of all those examined, only a few types patterned after a wide area network (WAN) with a "core-periphery" structure show similar positive-trending degree correl...

  14. Dose audit for patients undergoing two common radiography examinations with digital radiology systems.

    Science.gov (United States)

    İnal, Tolga; Ataç, Gökçe

    2014-01-01

    We aimed to determine the radiation doses delivered to patients undergoing general examinations using computed or digital radiography systems in Turkey. Radiographs of 20 patients undergoing posteroanterior chest X-ray and of 20 patients undergoing anteroposterior kidney-ureter-bladder radiography were evaluated in five X-ray rooms at four local hospitals in the Ankara region. Currently, almost all radiology departments in Turkey have switched from conventional radiography systems to computed radiography or digital radiography systems. Patient dose was measured for both systems. The results were compared with published diagnostic reference levels (DRLs) from the European Union and International Atomic Energy Agency. The average entrance surface doses (ESDs) for chest examinations exceeded established international DRLs at two of the X-ray rooms in a hospital with computed radiography. All of the other ESD measurements were approximately equal to or below the DRLs for both examinations in all of the remaining hospitals. Improper adjustment of the exposure parameters, uncalibrated automatic exposure control systems, and failure of the technologists to choose exposure parameters properly were problems we noticed during the study. This study is an initial attempt at establishing local DRL values for digital radiography systems, and will provide a benchmark so that the authorities can establish reference dose levels for diagnostic radiology in Turkey.

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

    African Journals Online (AJOL)

    Toshiba

    Key words: Business Risk Auditing, Audit firms, Kenya. Introduction ... reporting requirements in the 1990s, coupled with more dynamic client business .... shareholders and the general users of audited financial information especially after the ...

  16. Developing a concept for external audits of psychosocial risks in certified occupational health and safety management systems

    DEFF Research Database (Denmark)

    Helbo, Anne; Hasle, Peter

    2016-01-01

    management measures and expected outcomes. Another important tool is the qualitative interview, which is the primary method for data collection. The concept has important implications for the dominant audit practice and auditor competencies. It leads to an expanded knowledge base and a broader concept...

  17. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

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

  18. 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.

  19. Empirical research on the internal audit position of companies in Serbia

    Directory of Open Access Journals (Sweden)

    Ljubisavljević Snežana

    2011-01-01

    Full Text Available In the context of the globalization of business operations and the increasing use of information technologies, complexity of business transactions, and business risk, the role of internal audit is becoming increasingly important and the range of tasks performed by internal auditors is growing. As a part of the company control system, the internal audit assesses the efficiency, effectiveness, economy, and fairness of the realization of tasks, provides consulting services to the enterprise’s management, and promotes the effectiveness of risk management with the aim of creating added value and enhancing business activities. It is the aim of this work, through empirical research conducted in large and medium-sized Serbian companies, to show the degree of development of the internal audit, the perception of accountants in respect to the tasks and responsibilities of internal audit, and whether there is a connection between the enterprise size and legal form on the one hand, and the organization and responsibilities of internal audit on the other.

  20. The Evaluation Indicator System for the Audit of Township Leading Cadres’ Economic Responsibility: Based on the Survey of One County in Chongqing

    Institute of Scientific and Technical Information of China (English)

    Yanfen; LUO; Chaozhou; LU

    2014-01-01

    Economic responsibility audit evaluation of township cadres is important and difficult. According to the evaluation content and principles,the paper constructs the evaluation indicator of five subsystems: " economic management", " economic decision-making", " implementation of economic policy", " economic development",and " honest and upright administration". Through the field survey of some county in Chongqing,evaluation indicator is screened. According to the expert questionnaire,it uses the Hierarchy Analysis Process method to construct the judgment matrix and calculate the indicator weight and thereby build evaluation indicator system. It focuses on traditional indicators and evaluation indicator of sustainable development to construct a new,more complete evaluation indicator system.

  1. 浅谈航天企业的质量管理体系内部审核模式转变%Discussion on the Transformation of Internal Audit Mode of Quality Management System In Aerospace Enterprises

    Institute of Scientific and Technical Information of China (English)

    卜茉; 赵宁

    2015-01-01

    Internal audit is a important means to the continuous improvement of quality management system. Through the positive transformation on quality management system, the quality management system of aerospace enterprises has been changed, from the horizontal audit focusing on total factor and all departments to giving equal emphasis on vertical audit which focuses on realizing process of product model, from the focus on compliance audit to the focus on effectiveness audit. Through improving internal audit process, enhancing systematicness and effectiveness of audit system, ensuring quality management system requirements effectively implemented in scientific research work, rectifying the common problems, the quality management system for aerospace enterprises has realized continuous improvement and effective operation, providing a strong guarantee for the quality of aerospace products.%内部审核是质量管理体系持续改进的重要手段之一。通过积极转变质量管理体系内审模式,航天企业的质量管理体系实现了从注重全要素全部门的横向审核向与注重型号产品实现过程的纵向审核并重转变,从注重符合性审核向注重有效性审核的转变。通过不断完善内审流程、提升审核的系统性和有效性、深化质量管理体系要求在科研一线的有效落实、针对共性问题实施整改,航天企业质量管理体系实现了持续改进和有效运行,为航天产品的质量提供了强有力的保障。

  2. 基于Linux系统的DoS攻击检测和审计系统%DoS Attack Testing and Auditing System Based on Linux

    Institute of Scientific and Technical Information of China (English)

    黄月; 刘卫国

    2011-01-01

    With analysing the weakness of traditional intrusion detection system, a Linux-based DoS attack testing and auditing system is proposed. The network security detection module is used to detect the DoS attack from intranet, the network behavior regulation module is used to filter the behavior when users access to the illegal websites and the network behavior audit module is used to record the illegal behaviors of intranet users. Experiments show that the system has good performance in detecting DoS attacks, and the system can also regulate and audit illegal behaviors of the network users by contrast with the traditional intrusion detection system.%在分析传统入侵检测系统不足的基础上,提出了基于Linux操作系统的DoS攻击检测和审计系统.网络安全检测模块通过统计的方法检测内网发起的DoS攻击行为,网络行为规范模块过滤用户对非法网站的访问,网络行为审计模块则记录内网用户的非法行为.实验证明,相比传统的入侵检测系统,该系统能够有效地检测出DoS攻击,并能规范网络用户行为和有效审计非法网络行为.

  3. Systems-Level Energy Audit for Main Complex, Construction Engineering Research Laboratory

    Science.gov (United States)

    2003-08-01

    months. Minimiz- ing water overflow with active monitoring could result in water conservation. • Consider reusing the paint test tank effluent (10 kgal...Waterless urinals and low-flow toilets (FY04) 5. Process water control (FY05/6) 6. Harvest rainwater for greywater system for flushing (FY06) 7

  4. Military Standard: Technical Reviews and Audits for Systems, Equipments, and Computer Software

    Science.gov (United States)

    1985-06-04

    000 PRV~t O BUSSINESS REPLY MAIL ____ PO5-rAGJ WIL. s. OW 6* s jh’ ^on .LASwwoc COMMAua)E;. HEAD’OUARTERS ELECTRONIC SYSTEMS DAVISIOt’ NO ES!Z...supersedes applicable laws and regulations unlss a specific exemption has been obtained. 2 MIL-STD.-881B 3. DEFINMTIONS.3.1 G Terms will be as

  5. A NEW FRACTIONAL MODEL OF SINGLE DEGREE OF FREEDOM SYSTEM, BY USING GENERALIZED DIFFERENTIAL TRANSFORM METHOD

    Directory of Open Access Journals (Sweden)

    HASHEM SABERI NAJAFI

    2016-07-01

    Full Text Available Generalized differential transform method (GDTM is a powerful method to solve the fractional differential equations. In this paper, a new fractional model for systems with single degree of freedom (SDOF is presented, by using the GDTM. The advantage of this method compared with some other numerical methods has been shown. The analysis of new approximations, damping and acceleration of systems are also described. Finally, by reducing damping and analysis of the errors, in one of the fractional cases, we have shown that in addition to having a suitable solution for the displacement close to the exact one, the system enjoys acceleration once crossing the equilibrium point.

  6. CONTROL SYSTEM FOR TILTABLE PLATE WITH TWO DEGREES OF FREEDOM FOR RESEARCH OF DYNAMIC MANIPULATION PROBLEMS

    Directory of Open Access Journals (Sweden)

    D. Dobriborsci

    2017-01-01

    Full Text Available The paper presents results of work on control system design for tiltable plate with two degrees of freedom. Designed robotic system includes technical vision system that provides an opportunity to get the position of the control object placed on the square plate. Two servomotors provide each tilting axis operation. Single-board computer transmits angle values and other design elements to the servomotors by USB interface from the workstation. The problem of the object stabilization in the given coordinates on the plate is solved.

  7. Energy transfer between degrees of freedom of a dusty plasma system

    Science.gov (United States)

    Semyonov, V. P.; Timofeev, A. V.

    2016-11-01

    Dust particles under certain conditions can acquire kinetic energy of the order of 10 eV and higher, far above the temperature of gas and temperatures of ions and electrons in the discharge. Such heating can be explained by the energy transfer between degrees of freedom of a dusty plasma system. One of the mechanisms of such energy transfer is based on parametric resonance. A model of dust particles system in gas discharge plasma including fluctuations of dust particles charge and features of near-electrode layer is presented. Molecular dynamics simulation of the dust particles system is performed. Conditions of the resonance occurrence are obtained for a wide range of parameters.

  8. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

    Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.

  9. Experimental study of the Er-Zr-O ternary system at 800 Degree-Sign C and 1100 Degree-Sign C

    Energy Technology Data Exchange (ETDEWEB)

    Mascaro, A.; Jourdan, J. [CEA, DEN (Nuclear Energy Division)/DANS/DMN/SRMA/LA2M, F-91191 Gif-sur-Yvette (France); Chimie Metallurgique des Terres Rares, Institut de Chimie et des Materiaux Paris-Est, CNRS, Universite Paris-Est, 2-8 rue H. Dunant, F-94320 Thiais (France); Toffolon-Masclet, C. [CEA, DEN (Nuclear Energy Division)/DANS/DMN/SRMA/LA2M, F-91191 Gif-sur-Yvette (France); Joubert, J.-M., E-mail: jean-marc.joubert@icmpe.cnrs.fr [Chimie Metallurgique des Terres Rares, Institut de Chimie et des Materiaux Paris-Est, CNRS, Universite Paris-Est, 2-8 rue H. Dunant, F-94320 Thiais (France)

    2012-08-15

    The Er-O-Zr ternary system has been investigated experimentally along two isothermal sections at 800 Degree-Sign C and 1100 Degree-Sign C. In order to obtain pure and homogeneous samples, powder metallurgy has been used. The samples have been synthesized using pure Er and Zr powder obtained by the hydride route. The study has been focused on the Zr rich corner and the results allow defining the co-solubility domains at both temperatures and the nature of the phases in equilibrium with {alpha}{sub Zr} and {beta}{sub Zr}.

  10. EVALUATING THE ROLE OF THE REGULATORS OF THE EXTERNAL AUDIT PROFESSION IN ACHIEVING THE AUDIT QUALITY IN IRAQ

    Directory of Open Access Journals (Sweden)

    Fedaa Abd Almajid Sabbar Alaraji

    2016-12-01

    Full Text Available The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.

  11. The temporal relationship between drug supply indicators: an audit of international government surveillance systems.

    Science.gov (United States)

    Werb, Dan; Kerr, Thomas; Nosyk, Bohdan; Strathdee, Steffanie; Montaner, Julio; Wood, Evan

    2013-09-30

    Illegal drug use continues to be a major threat to community health and safety. We used international drug surveillance databases to assess the relationship between multiple long-term estimates of illegal drug price and purity. We systematically searched for longitudinal measures of illegal drug supply indicators to assess the long-term impact of enforcement-based supply reduction interventions. Data from identified illegal drug surveillance systems were analysed using an a priori defined protocol in which we sought to present annual estimates beginning in 1990. Data were then subjected to trend analyses. Data were obtained from government surveillance systems assessing price, purity and/or seizure quantities of illegal drugs; systems with at least 10 years of longitudinal data assessing price, purity/potency or seizures were included. We identified seven regional/international metasurveillance systems with longitudinal measures of price or purity/potency that met eligibility criteria. In the USA, the average inflation-adjusted and purity-adjusted prices of heroin, cocaine and cannabis decreased by 81%, 80% and 86%, respectively, between 1990 and 2007, whereas average purity increased by 60%, 11% and 161%, respectively. Similar trends were observed in Europe, where during the same period the average inflation-adjusted price of opiates and cocaine decreased by 74% and 51%, respectively. In Australia, the average inflation-adjusted price of cocaine decreased 14%, while the inflation-adjusted price of heroin and cannabis both decreased 49% between 2000 and 2010. During this time, seizures of these drugs in major production regions and major domestic markets generally increased. With few exceptions and despite increasing investments in enforcement-based supply reduction efforts aimed at disrupting global drug supply, illegal drug prices have generally decreased while drug purity has generally increased since 1990. These findings suggest that expanding efforts at

  12. The environmental management system. The centre-piece of the Ordinance on Ecological Auditing; Das Umweltmanagementsystem. Herzstueck der Oeko-Audit-Verordnung

    Energy Technology Data Exchange (ETDEWEB)

    Signon, J. [Unternehmensberatung Umweltschutz Dr. Werner Wohlfarth, Burscheid/Leipzig (Germany). Abt. Genehmigungverfahren/Umweltmanagement

    1996-06-01

    An environmental management system in conformity with the EU Ordinance 1836/93 goes beyond previous demands on the organization of environmental protection at enterprises. What is to be heeded? The article gives hints for implementing the elements of this system at the respective enterprise. (orig.) [Deutsch] Ein Umweltmanagementsystem nach EG-Verordnung 1836/93 geht ueber die bisherigen Anforderungen an die Organisation des betrieblichen Umweltschutzes hinaus. Worauf kommt es an? Im folgenden sollen einige Hilfestellungen bei der Umsetzung dieser Systemelemente im jeweiligen Unternehmen gegeben werden. (orig.)

  13. Essence of the State Audit

    Directory of Open Access Journals (Sweden)

    Maksimovа Valentyna F.

    2013-11-01

    Full Text Available The goal of the article lies in analysis of modern approaches to understanding of the essence of the state audit and presentation of definition of its essence. On the basis of systematisation and generalisation of scientific works, analysis of the international practice in the sphere of control of state finances the article justifies the authors’ own understanding of the role and content of the state audit. In the result of the study the article reveals origin and essence of the control and audit terms and proves that they cannot be used as synonyms. Audit and control in the sphere of state finances were compared on the basis of comparison of goals, tasks, organisation of work, responsibility, forms and results of their conduct. Prospect of further studies is the legislative definition and differentiation of the “state control”, “state audit”, “state financial control” and “state internal financial control” notions. Further development of scientifically justified terminology in this sphere would become a basis for development of the concept of creation of the system of control of state finances, which would correspond with high world standards.

  14. Quantum revivals in two degrees of freedom integrable systems : the torus case

    CERN Document Server

    Lablée, Olivier

    2010-01-01

    The paper deals with the semi-classical behaviour of quantum dynamics for a semi-classical completely integrable system with two degrees of freedom near Liouville regular torus. The phenomomenon of wave packet revivals is demonstrated in this article. The framework of this paper is semi-classical analysis (limit :). For the proofs we use standard tools of real analysis, Fourier analysis and basic analytic number theory.

  15. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  16. Audit in clinical practice.

    Science.gov (United States)

    Modayil, Prince Cheriyan; Panchikkeel, Ragesh Kuyyattil; Alex, Nisha

    2009-06-01

    Audit dates back to as early as 1750 BC when king Hammurabi of Babylon instigated audit for clinicians with regard to outcome. Clinical audit is a way of fi nding out whether we are doing what we should be doing. It also verifi es whether we are applying the best practice. An audit cycle involves setting-up of standards, measuring current practice, comparing results with standards (criteria), changing practice and re-auditing to make sure practice has improved A 'clinical audit' is a quality improvement process that seeks to improve patient care and clinical outcomes through a systematic review of care against explicit criteria, and the implementation of change. Changes are implemented at an individual, team or service level and a subsequent re-audit is done to confi rm improvement in health care delivery. The importance of audit in healthcare sector needs to be appreciated by the relevant authorities. The most frequently cited barrier to successful audit is the failure of organizations to provide suffi cient fund and protected time for healthcare teams.

  17. Practice-audit-publish: A practice reflection.

    Science.gov (United States)

    Ferrari, Robert

    2016-12-01

    Practice audits are useful opportunities to improve practice efficiency and effectiveness, reduce clinical errors, demonstrate quality care to stakeholders, promote high standards of practice, lower the risk of liability, and foster practice change. However, a benefit that is usually overlooked is the possibility of publication of the results of a practice audit. Publication (research) has a number of benefits for the clinician, including skill development as a scholar, communicator, professional, and collaborator. A practice audit is beneficial to an individual physician; furthermore, publication of the audit results could be beneficial for many others such as health care providers, patients, and other stakeholders in a health care system. The problem is that practice audits often begin without a clear plan. The important steps in planning and carrying out a practice audit can be captured by thinking about how a research publication evolves. Thus, a good researcher is a good practice auditor. This paper reviews the author's experience and provides examples and directions of the process of practice-audit-publish.

  18. Experimental self-etching HEMA-free adhesive systems: cytotoxicity and degree of conversion.

    Science.gov (United States)

    Barbosa, Marília Oliveira; de Carvalho, Rodrigo Varella; Demarco, Flávio Fernando; Ogliari, Fabrício Aulo; Zanchi, Cesar Henrique; Piva, Evandro; da Silva, Adriana Fernandes

    2015-01-01

    The aim of this study was to evaluate the effect of replacing 2-hydroxyethyl methacrylate (HEMA) by methacrylate surfactant monomers on the cytotoxicity and degree of conversion of two-step self-etching dentin adhesive systems. Five HEMA-free adhesive systems were tested: Bis-EMA 10, Bis-EMA 30, PEG400, PEG400UDMA, PEG1000, and a HEMA group was used as positive control. The cytotoxicity of the experimental primers, with different monomer concentrations (2 or 20 wt%), and bond resins, containing 25 wt% surfactant, was assessed using murine fibroblast cell line 3T3 and the tetrazolium assay (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT)). The degree of conversion of the bond resins was analyzed using Fourier transform infrared spectroscopy. The data were submitted to statistical analysis using level of significance set at P adhesive system formulations since they showed lower cytotoxicity and similar degree of conversion when compared with the HEMA-containing group.

  19. Phase relations in the Cu-Te-S system at temperatures between 350 and 900 degree C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven

    1994-01-01

    Phase relations were determined in the Cu-Te-S system at 350, 450, 550, 675, 800 and 900 degree C. At 350 degree C three ternary phases are present, goldfieldite and two phases A and B, which have not been found i nature. Phase A has disappeared by 450 degree C, goldfieldite has disappeared by 55...

  20. An Auditing Approach for ERP Systems Examining Human Factors that Influence ERP User Satisfaction

    Directory of Open Access Journals (Sweden)

    Theodoros MITAKOS

    2010-01-01

    Full Text Available This paper tries to connect the successful implementation and operation of the ERP (Enterprise Resource Planning information systems with people and their characteristics through a pilot survey. It examines the human factors that influence ERP user satisfaction. The presented survey tests 14 hypotheses and is based on the model developed by Zviran, Pliskin & Levin [21]. An additional factor has been added to the specified model, the self-efficacy factor analyzed by Bandura [1]. The results are based on 250 ERP users that responded to the survey. The key findings that were revealed by data analysis were that none of the human socio-demographic characteristics do influence ERP user satisfaction. Additionally it was found that perceived usefulness and self-efficacy are the key directors of the ERP user satisfaction. Moreover suggestions are given about how the companies should handle ERP usage in order to develop the prerequisites for increasing user satisfaction and productivity accordingly.

  1. On the Evaluation System of Economic Responsibility Audit of County Leaders%县长经济责任审计评价体系研究

    Institute of Scientific and Technical Information of China (English)

    韦琳

    2015-01-01

    The domestic researches on the evaluation system of economic responsibility audit of county-level party and government leaders are still in the starting phase,which presents a common problem to both cur-rent audit workers and human resources departments in audited organizations. Through analyzing the back-ground of responsibility evaluation system for county leaders,the paper illustrates the feasibility,reality and necessity of establishing the evaluation system,and points out the related difficulties and notable problems. From the prospectives of contents and evaluation standards,it emphasizes the basis on which we should build up the system and make correct evaluation. The study combines qualitative and quantitative approach-es,macro and micro views,aiming to lay foundations to establish and enhance economic responsibility audit of county leaders.%目前我国的县党政领导干部任期经济责任审计评价体系的研究还正处于起步阶段,评价体系的建立问题是目前审计工作者、被审计单位、组织人事部门所共同面临的问题。本文通过对县长任期经济责任审计评价背景的分析,在阐述建立评价体系的可行性、现实性和必要性基础上,梳理建立评价体系的难点和应注意到的诸多问题。从评价体系建立的内容和评价标准两个方面入手,重点分析了评价体系应从哪些方面建立和正确评价,并采取定量与定性分析相结合,宏观和微观指标相结合等多种方式,对深化和推进建立区县党政领导干部任期经济责任审计评价体系奠定基础。

  2. Degree of Conversion and Mechanical Properties of Resin Cements Cured Through Different All-Ceramic Systems

    OpenAIRE

    Lopes, Camila de Carvalho Almança; Rodrigues, Renata Borges; André Luis Faria e Silva; Paulo Cézar SIMAMOTO JÚNIOR; Soares, Carlos José; Novais,Veridiana Resende

    2015-01-01

    Abstract: The aim of this study was to verify the degree of conversion (DC), Vickers microhardness (VH) and elastic modulus (E) of resin cements cured through different ceramic systems. One 1.5-mm-thick disc of each ceramic system (feldspathic, lithium dissilicate and zircônia veneered with feldspathic) was used. Three dual-cured (Allcem, Variolink II and RelyX U200) and one chemically-cured (Multilink) resin cements were activated through ceramic discs. For dual-cured resin cements was used ...

  3. 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.

  4. Study on the Design of Database Auditing Service System Based on Three Tier Architecture%基于三层架构业务系统的数据库审计设计研究

    Institute of Scientific and Technical Information of China (English)

    马明祥; 杨波; 陈科; 唐浩; 成文

    2014-01-01

    数据库审计作为信息系统的重要组成部分,对信息的安全与稳定具有十分重要的意义。通过研究数据库审计机制,并结合应用系统的需求。医院大多使用三层架构HIS系统,使用传统的数据库审计,不能审计到操作者的完整的信息,设计实现了三层架构数据库审计系统,用于对数据操作的各项信息进行记录。%database audit as an important part of information system, has very important significance to the information security and stability. Through the audit mechanism research database, combined with the application of system requirements. Hospitals are using three layer architecture of the HIS system, using the traditional database audit, the audit to the operator can not complete information, design and implementation of the three tier architecture database audit system, were recorded for the information on the data operation.

  5. Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia

    Directory of Open Access Journals (Sweden)

    Aditya Kurniawan Wicaksono

    2017-06-01

    Full Text Available The Determine Factors of Audit Report Lag at Local Government in IndonesiaThis study aims to determine the effect of internal audit and the assistance of state development audit agency (BPKP to audit report lag (ATR at 330 local governments in Indonesia in 2013. Internal audits are proxied with the sufficiency of the number of internal auditors and the number of internal auditors that the local government has indicated, while the assistance of BPKP is projected by the implementation of the information system. This research is able to give a result that sufficient number of internal auditor, number of trained internal auditor, implementation of information system implementation have negative effect to audit report lag It is also important to implement a reliable system of financial management in order to make the financial management process more accountable and transparent.DOI: 10.15408/ess.v7i2.5199

  6. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

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

  7. Auditing Hybrid IT Environments

    Directory of Open Access Journals (Sweden)

    Georgiana Mateescu

    2014-01-01

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

  8. Interference alignment for degrees of freedom improvement in 3-relay half-duplex systems

    KAUST Repository

    Park, Seongho

    2011-12-01

    In a half-duplex relaying, the capacity pre-log factor is a major drawback in spectral efficiency. This paper proposes a linear precoding scheme and an alternate relaying protocol in a dual-hop half-duplex system where three relays help the communication between the source and the destination. In our proposed scheme, we consider a phase incoherent method in relays in which the source alternately transmits message signals to the different relays. In addition, we propose a linear interference alignment scheme which can eliminate the inter-relay interference resulted from the phase incoherence of relaying. Based on our analysis of degrees of freedom and our simulation results, we show that our proposed scheme achieves additional degrees of freedom compared to the conventional half-duplex relaying. © 2011 IEEE.

  9. External Periodic Force Control of a Single-Degree-of-Freedom Vibroimpact System

    Directory of Open Access Journals (Sweden)

    Jingyue Wang

    2013-01-01

    Full Text Available A single-degree-of-freedom mechanical model of vibro-impact system is established. Bifurcation and chaos in the system are revealed with the time history diagram, phase trajectory map, and Poincaré map. According to the bifurcation and chaos of the actual vibro-impact system, the paper puts forward external periodic force control strategy. The method of controlling chaos by external periodic force feedback controller is developed to guide chaotic motions towards regular motions. The stability of the control system is also analyzed especially by theory. By selecting appropriate feedback coefficients, the unstable periodic orbits of the original chaotic orbit can be stabilized to the stable periodic orbits. The effectiveness of this control method is verified by numerical simulation.

  10. Semi-active optimal control of linearized systems with multi-degree of freedom and application

    Science.gov (United States)

    Ying, Z. G.; Ni, Y. Q.; Ko, J. M.

    2005-01-01

    A semi-active optimal control method for non-linear multi-degree-of-freedom systems and its application to a building structure for random response reduction are presented in this paper. A structural system with semi-active control devices under random loading is modelled as a controlled, randomly excited and dissipated Hamiltonian system of multi-degree of freedom. The control force produced by a semi-active control device is split into semi-active part and passive part incorporated in the uncontrolled system. Applying the statistical linearization method to the non-linear multi-degree-of-freedom system with passive control force components yields quasi-linear equations of motion, which can tend to corresponding linear ones with system response reduction. By applying the dynamical programming principle to the controlled linearized system, a dynamical programming equation is established and in particular, for a non-filtering white noise excitation, is solved as an optimal regulation problem to determine the quasi-linear quadratic optimal control law and furthermore semi-active optimal control law according to the variational principle. Then the semi-active optimal control of a tall building structure with magnetorheological-tuned liquid column damper (MR-TLCD) under random wind excitation is performed by using the proposed method. The non-linear model of the structural system with semi-active MR-TLCD is formulated in structural mode space and uncoupled between structural and MR fluid accelerations. The quasi-linear equations for system states are derived from the model and the dynamical programming equation for the system is obtained. In the case that the random wind excitation with the Davenport power spectrum cannot be modelled as a linear filtering white noise, the dynamical programming equation is solved as an optimal regulation problem to obtain the semi-active optimal control force, on which the clipping treatment may be performed to ensure the control force

  11. Home audit program: management manual

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

  12. Relief Aid Carefully Audited

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

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

  13. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

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

  14. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  15. Reinvestigation of the Y-Cu-Ga system at 700 Degree-Sign C

    Energy Technology Data Exchange (ETDEWEB)

    Belyavina, Nadezhda N., E-mail: nbelyavina@bigmir.net [Department of Physics, Taras Shevchenko University, 2, Glushkov Ave., 03022 Kiev (Ukraine); Markiv, Vasyl Ya.; Nakonechna, Olesya I. [Department of Physics, Taras Shevchenko University, 2, Glushkov Ave., 03022 Kiev (Ukraine)

    2012-11-15

    Highlights: Black-Right-Pointing-Pointer We study the crystal structure of Ga-rich compounds in the Y-Cu-Ga system at 700 Degree-Sign C. Black-Right-Pointing-Pointer Twenty-three phases in total were found to exist in the Y-Cu-Ga system. Black-Right-Pointing-Pointer Increasing of Ga-content leads to shift of composition to the higher Y concentration. Black-Right-Pointing-Pointer We analyze the behavior of atomic vacancies in the Cu/Ga positions. - Abstract: The ternary alloys of the Y-Cu-Ga system have been reinvestigated and the refined data on the compositions and crystal structures of the ternary compounds were received. It was shown that each extended solid solution (ThMn{sub 12}-, PrFe{sub 7}-, CaCu{sub 5}-, BaAl{sub 4}-, La{sub 3}Al{sub 11}-, KHg{sub 2}-, CaIn{sub 2}- and CsCl-type structures) consists of several individual isostructural phases, each of them reveals a partial fillings of the certain positions by yttrium or/and copper/gallium atoms. The composition of these phases gradually shifts to the higher yttrium content with increase in Ga-content. Taking into account the structural peculiarities of the extended solid solutions, 23 phases in total were found to exist in the Y-Cu-Ga system at 700 Degree-Sign C.

  16. Control design for the SISO system with the unknown order and the unknown relative degree.

    Science.gov (United States)

    Zhao, Chunzhe; Li, Donghai

    2014-07-01

    For the uncertain system whose order, relative degree and parameters are unknown in the control design, new research is still in need on the parameter tuning and close-loop stability. During the last 10 years, much progress is made in the application and theory research of the active disturbance rejection control (ADRC) for the uncertain system. In this study, the necessary and sufficient conditions are established for building the ADRC for the minimum-phase system and the open-loop stable system when the plant parameters, orders and relative degrees are unknown, the corresponding ideal dynamics are analyzed, and the theoretical results are verified by the simulations. Considering the wide application and the long history of the PID/PI controller, a method is given to design ADRC quickly based on the existing (generalized or conventional) PID/PI controller. A plenty of simulations are made to illustrate this PID/PI-based design method and the corresponding close-loop performances. The simulation examples include the minimum/nonminimum-phase plants, the stable/integrating plants, the high/low-order plant, and the plants with time delays. Such plants are from a wider scope than the theoretical result, and representative of many kinds of the industrial processes. That leads to a new way to simplify the ADRC design via absorbing the engineering experience in designing the PID/PI controller.

  17. 统一身份控制和审计管理在大型企业IT系统中的应用研究%Unified Identity Control and Audit Management Application in Large Enterprises IT System

    Institute of Scientific and Technical Information of China (English)

    胡学勇

    2011-01-01

    In large enterprises IT system run management,through establishing unified identity control and audit management platform,implementation Account Management,Authentication,Authorization and Audit,will strengthen and upgrade information system audit of-in rules sexual and system run of security.%在大型企业IT系统运行管理中通过建立统一身份控制和审计管理平台,实现集中账号管理、集中身份认证、集中访问授权、集中审计,有效提升了大型企业信息系统审计的合规性和系统运行的安全性。

  18. 政府审计信息披露质量评价体系构建%Construction of Government Auditing Information Disclosure Quality Eval-uation System

    Institute of Scientific and Technical Information of China (English)

    王丹; 李兴雷; 于萍

    2015-01-01

    政府审计信息公开是政务信息公开的一个重要方面,审计署公开审计信息一方面提高审计监督的透明度,另一方面保障公民、法人和其他组织对审计的知情权、参与权和监督权。文章阐述了政府审计信息披露的理论基础和现状,并在此基础上对审计署近几年公布的审计信息公开工作报告进行加工整理,进而对政府审计信息公开工作报告存在的问题做出尝试性的归纳和总结。最后,提出中国政府审计信息披露质量评价指标体系由及时性、完整性、准确性、客观性、重要性及清晰性等六个方面质量特征构成。%The government auditing information disclosure is an important aspect of government information publicity, the public audit information on the one hand, improve the transparency of audit supervision, on the other hand guarantee citizens, legal persons and other organizations' right to know, to participate and supervision of the audit. The article expounds the theo-retical basis of government auditing information disclosure , and on this basis of the audit information released by The national audit office in recent years, audit work report processing, and problems of government auditing information disclosure work re-port to make a tentative inductive and summary. Finally, we put forward the evaluation index system of the Chinese govern-ment auditing information disclosure quality by the timeliness, completeness, accuracy, objectivity, importance and the clarity of six aspects, such as quality characteristics.

  19. Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

    Directory of Open Access Journals (Sweden)

    CARLOS SANTISO

    2015-09-01

    Full Text Available ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process, which are generated by the interactions between the choice of institutional design and budget rules, with the degree of political competition and electoral rules.

  20. INTERNAL AUDIT COMPARATIVE ANALYSIS - MANAGEMENT CONTROL CONCEPTS

    Directory of Open Access Journals (Sweden)

    MIHAI-DOREL JURCHESCU

    2010-01-01

    Full Text Available Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and recommend to establish an internal controlling system as well as an internal audit structure under the coordination of the manager as being the only ways cap able to respond to current risks faced by public entities. Internal Audit, along its evolution - characterized by complex dynamics and adaptability - created confusion regarding the concept of control. The research presented in this paper is based on works published to date regarding the conceptual boundaries of this notion.

  1. Developing a Forensic Continuous Audit Model

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2011-06-01

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

  2. Approximation algorithms for two-state anti-ferromagnetic spin systems on bounded degree graphs

    CERN Document Server

    Sinclair, Alistair; Thurley, Marc

    2011-01-01

    In a seminal paper (Weitz, 2006), Weitz gave a deterministic fully polynomial approximation scheme for counting exponentially weighted independent sets (which is the same as approximating the partition function of the hard-core model from statistical physics) in graphs of degree at most d, up to the critical activity for the uniqueness of the Gibbs measure on the infinite d-regular tree. More recently Sly (see also Galanis et al, 2011) showed that this is optimal in the sense that if there is an FPRAS for the hard-core partition function on graphs of maximum degree d for activities larger than the critical activity on the infinite d-regular tree then NP = RP. In this paper we extend Weitz's approach to derive a deterministic fully polynomial approximation scheme for the partition function of general two-state anti-ferromagnetic spin systems on graphs of maximum degree d, up to the corresponding critical point on the d-regular tree. The main ingredient of our result is a proof that for two-state anti-ferromagn...

  3. Assessment of the Degree of Consistency of the System of Fuzzy Rules

    Directory of Open Access Journals (Sweden)

    Pospelova Lyudmila Yakovlevna

    2013-12-01

    Full Text Available The article analyses recent achievements and publications and shows that difficulties of explaining the nature of fuzziness and equivocation arise in socio-economic models that use the traditional paradigm of classical rationalism (computational, agent and econometric models. The accumulated collective experience of development of optimal models confirms prospectiveness of application of the fuzzy set approach in modelling the society. The article justifies the necessity of study of the nature of inconsistency in fuzzy knowledge bases both on the generalised ontology level and on pragmatic functional level of the logical inference. The article offers the method of search for logical and conceptual contradictions in the form of a combination of the abduction and modus ponens. It discusses the key issue of the proposed method: what properties should have the membership function of the secondary fuzzy set, which describes in fuzzy inference models such a resulting state of the object of management, which combines empirically incompatible properties with high probability. The degree of membership of the object of management in several incompatible classes with respect to the fuzzy output variable is the degree of fuzziness of the “Intersection of all results of the fuzzy inference of the set, applied at some input of rules, is an empty set” statement. The article describes an algorithm of assessment of the degree of consistency. It provides an example of the step-by-step detection of contradictions in statistical fuzzy knowledge bases at the pragmatic functional level of the logical output. The obtained results of testing in the form of sets of incompatible facts, output chains, sets of non-crossing intervals and computed degrees of inconsistency allow experts timely elimination of inadmissible contradictions and, at the same time, increase of quality of recommendations and assessment of fuzzy expert systems.

  4. Analysis of internal resonance in a two-degree-of-freedom nonlinear dynamical system

    Science.gov (United States)

    Dai, Honghua; Wang, Xuechuan; Schnoor, Matt; Atluri, Satya N.

    2017-08-01

    This study is devoted to the analysis of the three-to-one internal resonance in a two degree-of-freedom system with cubic nonlinearity. Quasi-periodic motion is found to appear in the present system with internal resonance, while it does not show up in the case without internal resonance. Both the time domain collocation method and the harmonic balance method are applied to obtain the periodic solutions, and are compared with the benchmark solution of the numerical integration method. In contrast, the quasi-periodic solutions can only be captured via the numerical integration method. A combination of the phase plane portrait, Poincare map, and the frequency spectrum are employed to identify the quasi-periodic motions. A peculiar bifurcation-of-attraction-basin phenomenon is found and demonstrated. Moreover, for strongly nonlinear system subject to high external force, a long-lived chaotic transient is observed.

  5. Quantum phase transitions in the collective degrees of freedom: nuclei and other many-body systems

    Science.gov (United States)

    Cejnar, Pavel; Stránský, Pavel

    2016-08-01

    Quantum phase transitions (QPTs) represent a quickly developing subject of theoretical and experimental research. Nuclear physics contributed to the formation of the QPT concept in the 1970s and remains an area where new viewpoints and original approaches to criticality in many-body systems can be created. In this review, we present a comprehensible introduction to the subject, with an emphasis on the role of nuclear physics, and point out some specific features of QPTs in the systems that exhibit an effective separation of some collective degrees of freedom. The focus on collectivity, which stems from the nuclear context, is an essential ingredient of our treatise. It leads to some consequences that find application in nuclei as well as in a wide spectrum of non-nuclear systems.

  6. Development of a multi-degree-of-freedom micropositioning, vibration isolation and vibration suppression system

    Science.gov (United States)

    Jaensch, M.; Lampérth, M. U.

    2007-04-01

    This paper describes the design and performance testing of a micropositioning, vibration isolation and suppression system, which can be used to position a piece of equipment with sub-micrometre accuracy and stabilize it against various types of external disturbance. The presented demonstrator was designed as part of a novel extremely open pre-polarization magnetic resonance imaging (MRI) scanner. The active control system utilizes six piezoelectric actuators, wide-bandwidth optical fibre displacement sensors and a very fast digital field programmable gate array (FPGA) controller. A PID feedback control algorithm with emphasis on a very high level of integral gain is employed. Due to the high external forces expected, the whole structure is designed to be as stiff as possible, including a novel hard mount approach with parallel passive damping for the suspension of the payload. The performance of the system is studied theoretically and experimentally. The sensitive equipment can be positioned in six degrees of freedom with an accuracy of ± 0.2 µm. External disturbances acting on the support structure or the equipment itself are attenuated in three degrees of freedom by more than -20 dB within a bandwidth of 0-200 Hz. Excellent impulse rejection and input tracking are demonstrated as well.

  7. Particle Damping with Granular Materials for Multi Degree of Freedom System

    Directory of Open Access Journals (Sweden)

    Masanobu Inoue

    2011-01-01

    Full Text Available A particle damper consists of a bed of granular materials moving in cavities within a multi degree-of-freedom (MDOF structure. This paper deals with the damping effects on forced vibrations of a MDOF structure provided with the vertical particle dampers. In the analysis, the particle bed is assumed to be a single mass, and the collisions between the granules and the cavities are completely inelastic, i.e., all energy dissipation mechanisms are wrapped into zero coefficient of restitution. To predict the particle damping effect, equations of motion are developed in terms of equivalent single degree-of-freedom (SDOF system and damper mass with use made of modal approach. In this report, the periodic vibration model comprising sustained contact on or separation of the damper mass from vibrating structure is developed. A digital model is also formulated to simulate the damped motion of the physical system, taking account of all vibration modes. Numerical and experimental studies are made of the damping performance of plural dampers located at selected positions throughout a 3MDOF system. The experimental results confirm numerical prediction that collision between granules and structures is completely inelastic as the contributing mechanism of damping in the vertical vibration. It is found that particle dampers with properly selected mass ratios and clearances effectively suppress the resonance peaks over a wide frequency range.

  8. Spectral coupling issues in a two-degree-of-freedom system with clearance non-linearities

    Science.gov (United States)

    Padmanabhan, C.; Singh, R.

    1992-06-01

    In an earlier study [14], the frequency response characteristics of a multi-degree-of-freedom system with clearance non-linearities were presented. The current study is an extension of this prior work and deals specifically with the issue of dynamic interactions between resonances. The harmonic balance method, digital solutions and analog computer simulation are used to investigate a two-degree-of-freedom system under a mean load, when subjected to sinusoidal excitations. The existence of harmonic, periodic and chaotic solutions is demonstrated using digital simulation. The method of harmonic balance is employed to construct approximate solutions at the excitation frequency which are then used to classify weak, moderate and strong non-linear spectral interactions. The effects of parameters such as damping ratio, mean load, alternating load and frequency spacing between the resonances have been quantified. The applicability of the methodology is demonstrated through the following practical examples: (i) neutral gear rattle in an automotive transmission system; and (ii) steady state characteristics of a spur gear pair with backlash. In the second case, measured dynamic transmission error data at the gear mesh frequency are used to investigate spectral interactions. Limitations associated with solution methods and interaction classification schemes are also discussed.

  9. 清洁生产标准指标体系在审核中的作用%Function of Cleaner Production Standard Index System in Cleaner Production Audit

    Institute of Scientific and Technical Information of China (English)

    杨恒学; 张建强; 赵希锦

    2012-01-01

    清洁生产审核已成为企业实施清洁生产的有效手段,清洁生产标准指标体系在审核工作中具有举足轻重的作用。文章分析了清洁生产标准指标体系在审核中的作用:判断企业清洁生产潜力,确定审核重点;设置科学合理的清洁生产目标;对审核产生的绩效进行评估;建立长期持续的清洁生产计划。同时,以某制革企业为例,说明清洁生产标准体系的具体应用。%Cleaner production audit has become an effective tool to implement cleaner production. Cleaner production stand- ard indicator system plays an important role in the audit process. This paper analyzes four functions of cleaner production stand- ards in the audit process: diagnose cleaner production potentials and determine audit priorities, set up scientific and reasonable au- dit objectives, assess the performance after auditing and establish long - term sustainable cleaner production plan. The application of cleaner production standard system is illustrated by taking a tannery as example.

  10. 基于层次分析法的企业内部审计绩效评价系统的构建及应用%Construction and Application of Performance Evaluation System for Audit of Enterprises

    Institute of Scientific and Technical Information of China (English)

    蒋苏月

    2012-01-01

    Based on the review of relative researches on performance evaluation of internal audit, this paper constructs the performance evaluation system for risk - management audit of enterprises from internal audit s process, customer satisfaction , internal auditor and location of audit department. The paper uses AHP method and sets up the weights of the index system. Taking one enterprise in Zhenjiang for example, this article also does an empirical test to the research results. The results shows that the evaluation is in good uniformity with and the subjective evaluation of experts, it makes weaknesses in internal audit clear and points out the directions for improvement.%在对内部审计研究成果综述的基础上,从业务流程、客户满意度、审计人员、审计部门定位等四个方面构建了一套内部审计绩效评价指标,并借助于层次分析法(AHP)确定了各指标的评价权重.以镇江某大型电子企业为例对研究成果进行了实证性分析,评价结果不仅与审计专家的主观评价结果具有很好的一致性,且能够明确企业内部审计薄弱环节和改进的方向.

  11. The Design and Realization of Labor Costs Reporting Audit System%劳务费填报审核系统设计与实现

    Institute of Scientific and Technical Information of China (English)

    符瑞秋

    2014-01-01

    In order to solve the low ef iciency and large errors of traditional work pat erns, we research and design a set of labor costs reporting audit system, which is informative and paperless. This system includes labor information module, user management module, automatical y calculated module, and so on, a total of eight modules, which wil make the labor costs reporting audit work to be more informative, ef icient and paperless.?%为解决传统工作模式带来的效率低、误差大等问题,研发设计一套数据化、信息化的劳务费填报审核系统。本系统包括劳务费信息填报模块、用户管理模块、个人所得税自动计算模块等模块,实现了劳务费填报审核工作的信息化、高效化、无纸化。

  12. 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.

  13. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available

    The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded.

    The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  14. Study on Audit for Distributed Applications: a Proposal for Simplified Audit Module Architecture

    Directory of Open Access Journals (Sweden)

    Anca Apostu

    2012-06-01

    Full Text Available The tracking and audit services of an informatic system provide the possibility to record the actions performed within the system and the states of the objects, modules and of the application itself. In order to assure a scalable and secure tracking for the auditing service it is important to define the basis of the record process itself, to determine efficient ways to store and process the audit data, to improve the performance and functions that enable a better understanding and use of the event data recorded. The paper presents the main requirements during auditing process in the context of informatic systems and proposes a simplified solution for implementing them in software distributed systems.

  15. 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.

  16. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  17. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  18. [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.

  19. An effective materials control and accountability audit program

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G. (Rockwell International, Rocky Flats Plant, Rocky Flats, CO (US)); Jewell, D.L. (Dept. of Energy, Albuquerque Operations Office, Albuquerque, NM (US)); Roberts, N.J. (Los Alamos National Lab., Los Alamos, NM (US))

    1988-01-01

    An audit can be an extremely useful tool to assist both the DOE auditors and the contractor in performing their respective jobs. All too often audits are viewed as an adversarial meeting where one side tries to hide what it is doing and/or the other side attempts to ''nail'' someone. This adversarial relationship is often caused by misunderstandings of the purpose and uses of the audit. The authors have presented a scheme that will lead to a more productive audit from the perspective of both sides. If a procedure similar to the one outlined in this paper is in place and observed by all parties to the audit, it will produce both a useful product and a meaningful evaluation of the degree to which the contractor is adhering to established and generally accepted policies and practices.

  20. A VHDL application for kinematic equation solutions of multi-degree-of-freedom systems

    Institute of Scientific and Technical Information of China (English)

    Hseyin Oktay ERKOL; Hseyin DEMREL

    2014-01-01

    As kinematic calculations are complicated, it takes a long time and is difficult to get the desired accurate result with a single processor in real-time motion control of multi-degree-of-freedom (MDOF) systems. Another calculation unit is needed, especially with the increase in the degree of freedom. The main central processing unit (CPU) has additional loads because of numerous motion elements which move independently from each other and their closed-loop controls. The system designed is also complicated because there are many parts and cabling. This paper presents the design and implementation of a hardware that will provide solutions to these problems. It is realized using the Very High Speed Integrated Circuit Hardware Description Language (VHDL) and field-programmable gate array (FPGA). This hardware is designed for a six-legged robot and has been working with servo motors controlled via the serial port. The hardware on FPGA calculates the required joint angles for the feet positions received from the serial port and sends the calculated angels to the servo motors via the serial port. This hardware has a co-processor for the calculation of kinematic equations and can be used together with the equipment that would reduce the elec-tromechanical mess. It is intended to be used as a tool which will accelerate the transition from design to application for robots.

  1. Evaluation System for Farmers’ Satisfaction Degree in the Green Energy Saving Rebuilding of Rural Residence

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    In view of the present situation of measuring a green residence just by energy saving and environmental protection,we propose that we should build the rural residence more from the farmer’s view and set up an evaluation system based on farmers satisfaction.A total of 16 factors affecting the farmers’ satisfaction degree of green energy saving rebuilding of rural residence are selected.Questionnaire survey on 110 peasant households is carried out under different situations in Guanzhong region in Shaanxi Province,so as to obtain the importance score of evaluation index.During constructing the evaluation system for farmers’ satisfaction degree,Factor Analysis Method is used to classify the related influencing factors.Subjective analysis of Analytic Hierarchy Process and the objective analysis of Factor Analysis Method are combined together to determine the weights of factors at different grades.Then,the final evaluation model is obtained,which provides guidance for the further green energy saving rebuilding of rural residence in China.

  2. 高校岗位申报审核系统的设计与实现%Design and Implement for Position Application and Auditing System

    Institute of Scientific and Technical Information of China (English)

    孙晶京

    2014-01-01

    为了使高校岗位设置与聘用办法方案的实施过程数字化,采用了jsp网站开发技术,设计了一套高校岗位申报审核系统。重点介绍了系统的主要功能以及其实现的关键技术。通过试运行,表明该系统减轻了工作人员的工作量,提高了工作效率。%In order to make the implementation of post setting and employing digital, this paper designs a system of position application and auditing, using jsp web development technology. And it introduces the main functions of the system and the key technology. Through trial operation, the system reduces the work-load of staff and improves work efficiency.

  3. Gauge symmetries of systems with a finite number of degrees of freedom

    CERN Document Server

    Loran, Farhang

    2008-01-01

    For systems with a finite number of degrees of freedom, it is shown in [arXiv:hep-th/0303014] that first class constraints are Abelianizable if the Faddeev-Popov determinant is not vanishing for some choice of subsidiary constraints. Here, for irreducible first class constraint systems with SO(3) or SO(4) gauge symmetries, including a subset of coordinates in the fundamental representation of the gauge group, we explicitly determine the Abelianizable and non-Abelianizable classes of constraints. For the Abelianizable class, we explicitly solve the constraints to obtain the equivalent set of Abelian first class constraints. We show that for non-Abelianizable constraints there exist residual gauge symmetries which results in confinement-like phenomena.

  4. Audit: Automated Disk Investigation Toolkit

    Directory of Open Access Journals (Sweden)

    Umit Karabiyik

    2014-09-01

    Full Text Available Software tools designed for disk analysis play a critical role today in forensics investigations. However, these digital forensics tools are often difficult to use, usually task specific, and generally require professionally trained users with IT backgrounds. The relevant tools are also often open source requiring additional technical knowledge and proper configuration. This makes it difficult for investigators without some computer science background to easily conduct the needed disk analysis. In this paper, we present AUDIT, a novel automated disk investigation toolkit that supports investigations conducted by non-expert (in IT and disk technology and expert investigators. Our proof of concept design and implementation of AUDIT intelligently integrates open source tools and guides non-IT professionals while requiring minimal technical knowledge about the disk structures and file systems of the target disk image.

  5. Audit Energi Kampus Binus Syahdan

    Directory of Open Access Journals (Sweden)

    Daryanto Daryanto

    2012-12-01

    Full Text Available Binus as an information technology-based campus, the campus electricity needs swell with the rising costs. Energy crisis threat needs to be observed in order to optimally support the operation of the building. To achieve energy savings on Binus Syahdan, an energy audit needs to be done with strategic measures related to saving HVAC systems, lighting and other utilities. Through observation, evaluation of energy utilization can be practiced to obtain recommendation and implementation of efficient energy management. From the results of energy audits and implementation of energy savings within five months, the saving reaches 33.5% on average each month. Thus Binus can save operating costs, have better work productivity and foster a culture of saving that can be continued for other Binus campuses. Sustainability of this activity is expected to bring Binus as energy-efficient campus pioneer in Indonesia, as a positive response to national energy saving programs.

  6. 48 CFR 925.901 - Omission of the audit clause.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Omission of the audit clause. 925.901 Section 925.901 Federal Acquisition Regulations System DEPARTMENT OF ENERGY SOCIOECONOMIC PROGRAMS FOREIGN ACQUISITION Additional Foreign Acquisition Clauses 925.901 Omission of the audit clause...

  7. 48 CFR 304.804-70 - Contract closeout audits.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting...

  8. 40 CFR 141.808 - Audits and inspections.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) NATIONAL PRIMARY DRINKING WATER REGULATIONS Aircraft Drinking Water Rule § 141.808 Audits and...) Reviews and audits of records as they pertain to water system operations and maintenance such as log..., disinfection and flushing, and general maintenance and self-inspections of aircraft water system. (b) Air...

  9. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    DUTESCU MIHAELA

    2014-02-01

    Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .

  10. What if the audit commission visited you?

    Science.gov (United States)

    Searle, E S

    2000-07-01

    Readers will be familiar with high profile media items, like the Audit Commission investigating national public institutions, and publicising rigorous critiques of their 'value for money'. Family planning (FP) services may be interested to learn that the Audit Commission also perform 'district audits' (nothing to do with 'clinical audit') and that these can analyse broader concerns to do with quality of patient care and acceptability of services, not just efficiency. 'Out of the blue' our service was the focus of such a district audit conducted over just 3 weeks. We were asked what areas, apart from 'value for money', we would like investigated. We were keen to measure if our efforts of collaboration with Primary Care and other agencies had been effective. We learned that there is a national system (DATIS) to compare each FP service's expenditure per thousand patients. We also learned that being the subject of such an investigation need not be a threatening experience, and can be an opportunity to review quality of care and demonstrate our cost effectiveness. This account is the report of the district audit team of our service and our attempts at collaboration.

  11. 基于ISO 9000的内部审计质量管理体系研究%The Research on the Internal Audit Quality Management System Based on the ISO 9000

    Institute of Scientific and Technical Information of China (English)

    安广实; 仲杨梅

    2012-01-01

    Internal audit quality has a direct effect on internal audit in the issues of value-added role-play.To improve the quality of internal audit,internal audit quality management must be carried out.The IS09000 international quality management system standard is a kind of science,effective quality management tool,it aims to establish a quality management system which" begans with customer and other interested parties,ends with the satisfaction of customers and other interested parties",takes process management as the basis,and is of continuous improvement.The study is based on the ISO 9000 internal audit of quality management system,and it is significant to the improvement of internal audit quality management.%内部审计质量的高低直接影响内部审计在组织中增值作用的发挥,提高内部审计质量,必须进行内部审计质量管理。IS0 9000国际质量管理体系标准是一种科学、有效的质量管理工具,它的目的是建立一个"始于顾客和其他相关方的需要,终于顾客和其他相关方满意"的、以过程管理为基础的、具有持续改进功能的质量管理体系。研究构建基于ISO 9000的内部审计质量管理体系,对于改进提高内部审计质量管理工作具有重要意义。

  12. Análise crítica do processo de auditoria de sistema de gestão da qualidade no setor aeroespacial Critical analisys of quality management system audit conducted with in aerospace industries

    Directory of Open Access Journals (Sweden)

    Luciano Pereira de Souza

    2012-01-01

    Full Text Available A auditoria de sistema de gestão da qualidade é utilizada pelas organizações para melhorar o seu desempenho por meio de avaliações sistemáticas dos processos. Ao mesmo tempo, a atividade de auditoria vem sendo questionada quanto à sua capacidade de promover essa melhoria. Diante deste cenário, este artigo objetiva analisar fatores que afetam o processo de auditoria de certificação do sistema de gestão da qualidade, de modo a indicar oportunidades de melhoria das auditorias. A pesquisa é delimitada a auditorias no setor aeroespacial, que são orientadas pela NBR 15100. Foi realizada uma survey com auditores experientes nos anos de 2009 e 2010. São identificados fatores como comunicação, seleção da equipe, conhecimento do setor e os resultados mostram a existência de discrepâncias consideráveis entre o nível de "importância" e de "aplicação" desses fatores nas organizações auditadas.The audit of the quality management system is used by organizations to improve their performance through systematic evaluations of the processes. At the same time, the traditional audit system has been questioned about its ability to promote such improvement. Hence, this paper aims to analyze factors that affect the audit process for certification of quality management system to indicate opportunities for audit improvement. This research focuses on audits conducted within the aerospace sector based on the NBR 15100. A survey of experienced auditors was conducted in the years of 2009 and 2010. Some factors were identified (e.g. communication, team selection, industry expertise and the results show that there are considerable discrepancies between the level of "importance" and "implementation" of those factors in the organizations audited.

  13. Development and calibration of an accurate 6-degree-of-freedom measurement system with total station

    Science.gov (United States)

    Gao, Yang; Lin, Jiarui; Yang, Linghui; Zhu, Jigui

    2016-12-01

    To meet the demand of high-accuracy, long-range and portable use in large-scale metrology for pose measurement, this paper develops a 6-degree-of-freedom (6-DOF) measurement system based on total station by utilizing its advantages of long range and relative high accuracy. The cooperative target sensor, which is mainly composed of a pinhole prism, an industrial lens, a camera and a biaxial inclinometer, is designed to be portable in use. Subsequently, a precise mathematical model is proposed from the input variables observed by total station, imaging system and inclinometer to the output six pose variables. The model must be calibrated in two levels: the intrinsic parameters of imaging system, and the rotation matrix between coordinate systems of the camera and the inclinometer. Then corresponding approaches are presented. For the first level, we introduce a precise two-axis rotary table as a calibration reference. And for the second level, we propose a calibration method by varying the pose of a rigid body with the target sensor and a reference prism on it. Finally, through simulations and various experiments, the feasibilities of the measurement model and calibration methods are validated, and the measurement accuracy of the system is evaluated.

  14. Marketing Audit A Systematic and Comprehensive Marketing Examination

    Directory of Open Access Journals (Sweden)

    Abdullah Al Fahad

    2015-07-01

    Full Text Available Abstract-The growing complexity of the current market environment needs a more systematic evaluation process that how organizational marketing performance deals with the dynamic market. This paper point out the benefit of marketing audit to deals with systematic evaluation of plans objectives strategies activities and organizational structure as well as marketing staff. Recent study has portrayed a broader conceptualization of effectiveness of using marketing audit. Through this paper we want to bring into focus the broad and different aspects of marketing audit that can help the organization its strength and weakness. The paper suggests that marketing audit should use as a mechanism to evaluate the entire marketing system.

  15. The 1/12 degree Global HYCOM Nowcast/Forecast System

    Science.gov (United States)

    Smedstad, O. M.; Cummings, J. A.; Metzger, E. J.; Hurlburt, H. E.; Wallcraft, A. J.; Franklin, D. S.; Shriver, J. F.; Thoppil, P. G.

    2010-05-01

    The 1/12 degree global HYbrid Coordinate Ocean Model (HYCOM) has been running daily since 22 December 2006. With ~7 km mid-latitude resolution (3-4 km near the poles), the system depicts the location of mesoscale features such as oceanic eddies and fronts and provides the three dimensional ocean temperature, salinity and current structure. An efficient assimilation scheme is necessary in order to run within the time constraints of an operational center. The Navy Coupled Ocean Data Assimilation (NCODA) system is used to assimilate available observations. An important component of the NCODA system is the quality control of the observations. NCODA uses a multivariate optimal interpolation scheme (MVOI) that assimilates surface observations from satellite altimeter tracks and available SST data. A 3 dimensional variational analysis scheme is in the process of being implemented as a replacement for MVOI. NCODA also assimilates in situ observations, including profile data from BT's and Argo floats. The daily run consists of a 5-day hindcast with an NCODA analysis each day and then a 5-day forecast. Over the last couple of years a series of validation tasks have been performed to evaluate the HYCOM/NCODA system. Independent observations are used whenever possible in the evaluation of assimilation system performance. A subset of these evaluations will be presented. The prediction system provides boundary conditions for higher resolution nested models. An accurate representation of the oceanographic fields at the open boundaries of a model is important for a successful ocean prediction system. Results from the global system can be viewed on the HYCOM web page http://www.hycom.org. The hindcast and the real time model output can also be accessed through this web page.

  16. Evaluation of the HACCP System in a University Canteen: Microbiological Monitoring and Internal Auditing as Verification Tools

    Directory of Open Access Journals (Sweden)

    Stefano Tavoletti

    2013-04-01

    Full Text Available Food safety is essential in mass catering. In Europe, Regulation (EC No. 852/2004 requires food business operators to put in place, implement and maintain permanent procedures based on Hazard Analysis and Critical Control Point (HACCP principles. Each HACCP plan is specifically implemented for the processing plant and processing methods and requires a systematic collection of data on the incidence, elimination, prevention, and reduction of risks. In this five-year-study, the effectiveness of the HACCP plan of a University canteen was verified through periodic internal auditing and microbiological monitoring of meals, small equipment, cooking tools, working surfaces, as well as hands and white coats of the canteen staff. The data obtained revealed no safety risks for the consumers, since Escherichia coli, Salmonella spp. and Listeria monocytogenes were never detected; however, a quite discontinuous microbiological quality of meals was revealed. The fluctuations in the microbial loads of mesophilic aerobes, coliforms, Staphylococcus aureus, Bacillus cereus, and sulphite-reducing clostridia were mainly ascribed to inadequate handling or processing procedures, thus suggesting the need for an enhancement of staff training activities and for a reorganization of tasks. Due to the wide variety of the fields covered by internal auditing, the full conformance to all the requirements was never achieved, though high scores, determined by assigning one point to each answer which matched with the requirements, were achieved in all the years.

  17. Evaluation of the HACCP system in a university canteen: microbiological monitoring and internal auditing as verification tools.

    Science.gov (United States)

    Osimani, Andrea; Aquilanti, Lucia; Tavoletti, Stefano; Clementi, Francesca

    2013-04-17

    Food safety is essential in mass catering. In Europe, Regulation (EC) No. 852/2004 requires food business operators to put in place, implement and maintain permanent procedures based on Hazard Analysis and Critical Control Point (HACCP) principles. Each HACCP plan is specifically implemented for the processing plant and processing methods and requires a systematic collection of data on the incidence, elimination, prevention, and reduction of risks. In this five-year-study, the effectiveness of the HACCP plan of a University canteen was verified through periodic internal auditing and microbiological monitoring of meals, small equipment, cooking tools, working surfaces, as well as hands and white coats of the canteen staff. The data obtained revealed no safety risks for the consumers, since Escherichia coli, Salmonella spp. and Listeria monocytogenes were never detected; however, a quite discontinuous microbiological quality of meals was revealed. The fluctuations in the microbial loads of mesophilic aerobes, coliforms, Staphylococcus aureus, Bacillus cereus, and sulphite-reducing clostridia were mainly ascribed to inadequate handling or processing procedures, thus suggesting the need for an enhancement of staff training activities and for a reorganization of tasks. Due to the wide variety of the fields covered by internal auditing, the full conformance to all the requirements was never achieved, though high scores, determined by assigning one point to each answer which matched with the requirements, were achieved in all the years.

  18. Determination of Energy of a Clinical Electron Beam as Part of a Routine Quality Assurance and Audit System

    Science.gov (United States)

    Hernández-Bello, Jimmy; D'Souza, Derek; Rossenberg, Ivan

    2002-08-01

    A method to determine the electron beam energy and an electron audit based on the current IPEM electron Code of Practice has been devised. During the commissioning on the new Varian 2100CD linear accelerator in The Middlesex Hospital, two methods were devised for the determination of electron energy. The first method involves the use of a two-depth method, whereby the ratio of ionisation (presented as a percentage) measured by an ion chamber at two depths in solid water is used to compare against the baseline ionisation depth value for that energy. The second method involves the irradiation of an X-ray film in solid water to obtain a depth dose curve and, hence determine the half value depth and practical range of the electrons. The results showed that the two-depth method has a better accuracy, repeatability, reliability and consistency than the X-ray method. The results for the electron audit showed that electron absolute outputs are obtained from ionisation measurements in solid water, where the energy-range parameters such as practical range and the depth at which ionisation is 50% of that at the maximum for the depth-ionisation curve are determined.

  19. The use of the Thoracic Morbidity and Mortality system for the internal analysis of performance: a case-matched temporal audit.

    Science.gov (United States)

    Salati, Michele; Pompili, Cecilia; Refai, Majed; Xiumè, Francesco; Sabbatini, Armando; Brunelli, Alessandro

    2014-05-01

    The aim of the present study was to evaluate the usefulness of the Thoracic Morbidity and Mortality (TMM) scoring system in auditing the quality of care of our unit. We analysed the performance of our unit comparing the incidence of complications and mortality occurring after anatomic lung resections during two different periods: early period (January 2000 to December 2009: 830 lobectomy, 134 pneumonectomy and 78 segmentectomy) and recent period (January 2010 to August 2012: 191 lobectomy, 8 pneumonectomy and 19 segmentectomy). The cardiopulmonary complications as traditionally defined in the European Society of Thoracic Surgeons (ESTS) database were also classified according to the TMM system: this method grades the postoperative adverse events from 1 to 5 reflecting an increasing severity of management regardless the type of complication. Complications graded higher than 2 are regarded as major complications. To account for confounders, several baseline and surgical factors were used to build a propensity score that was applied to match the patients of the most recent group with their early-group counterparts. These two matched groups were compared in terms of cardiopulmonary morbidity (codified by ESTS definitions) and mortality rates and incidence of major complications according to the TMM system. The propensity score analysis yielded 209 well-matched pairs of patients operated on in the two periods. The two groups had similar rates of ESTS-defined cardiopulmonary complications (recent: 38 patients vs early: 37 patients, P = 0.9). The use of the TMM system revealed a higher incidence of major (grade > 2) complications rate in the recent period (recent: 29 patients vs early: 14 patients, P = 0.02). The TMM scoring system for classifying the postoperative complications revealed a decline of quality of care of our unit otherwise undetected by applying traditional outcome measures. This tool can be used as an additional graded outcome endpoint to refine internal

  20. Framework for Evaluation of the IT&C Audit Metrics Impact

    Directory of Open Access Journals (Sweden)

    Marius POPA

    2011-01-01

    Full Text Available The paper defines an assessment system for performance of IT&C audit process. The analytical models of performance indicators are provided together with the interpretation of their results. Performance levels catch the quality characteristics of the audit processes carried out for distributed informatics systems. Also, the paper presents a performance assessment framework for audit processes and a performance audit methodology. The impact of performance indicators is defined as the organization’s income after performance audit recommendation implementing. Methods and techniques for performance assessment are provided for audit processes of the distributed informatics system. The impact levels of performance indicators are calculated before implementation of the performance recommendation and after that to establish whether the performance audit increases the quality of IT&C audit processes.

  1. Help to new students of ICT Systems Engineering Degree at EPSEM-UPC: Mentoring

    Directory of Open Access Journals (Sweden)

    Roser Gorchs

    2014-07-01

    Full Text Available 120 800x600 New students at the Manresa School of Engineering (EPSEM, Escola Politècnica Superior d'Enginyeria de Manresa of the Universitat Politècnica de Catalunya (UPC are voluntarity provided with the mentoring service during their initial period at University. Mentoring gives academic, teaching and self-organizational support. It improves academic results and reduces the desertion of the studies. In particular, the mentor is an experimented learner which studies in the last year of his/her Degree. Here we expose such mentoring applied to ICT (Information, Communication and Technology Systems Engineering Degree at EPSEM, studies of new creation which are probably unique in Spain, and we also present a treatment and analysis of the performance and possible actions of continuous improvement. Normal 0 21 false false false CA X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabla normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif";}

  2. TTVP Audit Database

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The data set contains information on retail market spot check audit purchases. Data are available from May 2001 to present with new data appended annually....

  3. Recovery Audit Program

    Data.gov (United States)

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

  4. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

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

  5. An energy harvester combining a piezoelectric cantilever and a single degree of freedom elastic system

    Institute of Scientific and Technical Information of China (English)

    Hong-yan WANG; Xiao-biao SHAN; Tao XIE

    2012-01-01

    This paper presents a type of vibration energy harvester combining a piezoelectric cantilever and a single degree of freedom (SDOF) elastic system.The main function of the additional SDOF elastic system is to magnify vibration displacement of the piezoelectric cantilever to improve the power output.A mathematical model of the energy harvester is developed based on Hamilton's principle and Rayleigh-Ritz method.Furthermore,the effects of the structural parameters of the SDOF elastic system on the electromechanical outputs of the energy harvester are analyzed numerically.The accuracy of the output performance in the numerical solution is identified from the finite element method (FEM).A good agreement is found between the numerical results and FEM results.The results show that the power output can be increased and the frequency bandwidth can be improved when the SDOF elastic system has a larger lumped mass and a smaller damping ratio.The numerical results also indicate that a matching load resistance under the short circuit resonance condition can obtain a higher current output,and so is more suitable for application to the piezoelectric energy harvester.

  6. Simple Numerical Method for Kinetical Investigation of Planar Mechanical Systems with Two Degrees of Freedom

    Directory of Open Access Journals (Sweden)

    István Bíró

    2016-01-01

    Full Text Available The aim of this article is to demonstrate the application of a simple numerical method which is suitable for motion analysis of different mechanical systems. For mechanical engineer students it is important task. Mechanical systems consisting of rigid bodies are linked to each other by different constraints. Kinematical and kinetical analysis of them leads to integration of second order differential equations. In this way the kinematical functions of parts of mechanical systems can be determined. Degrees of freedom of the mechanical system increase as a result of built-in elastic parts. Numerical methods can be applied to solve such problems. The simple numerical method will be demonstrated in MS Excel by author by the aid of two examples. MS Excel is a quite useful tool for mechanical engineers because easy to use it and details can be seen moreover failures can be noticed. Some parts of results obtained by using the numerical method were checked by analytical way. The published method can be used in higher education for mechanical engineer students.

  7. Navigated Pattern Laser System versus Single-Spot Laser System for Postoperative 360-Degree Laser Retinopexy

    Directory of Open Access Journals (Sweden)

    Alexei N. Kulikov

    2016-01-01

    Full Text Available Purpose. To compare three 360°-laser retinopexy (LRP approaches (using navigated pattern laser system, single-spot slit-lamp (SL laser delivery, and single-spot indirect ophthalmoscope (IO laser delivery in regard to procedure duration, procedural pain score, technical difficulties, and the ability to achieve surgical goals. Material and Methods. Eighty-six rhegmatogenous retinal detachment patients (86 eyes were included in this prospective randomized study. The mean procedural time, procedural pain score (using 4-point Verbal Rating Scale, number of laser burns, and achievement of the surgical goals were compared between three groups (pattern LRP (Navilas® laser system, 36 patients; SL-LRP, 28 patients; and IO-LRP, 22 patients. Results. In the pattern LRP group, the amount of time needed for LRP and pain level were statistically significantly lower, whereas the number of applied laser burns was higher compared to those in the SL-LRP group and in the IO-LRP group. In the pattern LRP, SL-LRP, and IO-LRP groups, surgical goals were fully achieved in 28 (77.8%, 17 (60.7%, and 13 patients (59.1%, respectively (p>0.05. Conclusion. The navigated pattern approach allows improving the treatment time and pain in postoperative 360° LRP. Moreover, 360° pattern LRP is at least as effective in achieving the surgical goal as the conventional (slit-lamp or indirect ophthalmoscope approaches with a single-spot laser.

  8. Spreadsheet Auditing Software

    OpenAIRE

    2010-01-01

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

  9. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst

    2014-08-15

    Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.

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

    Science.gov (United States)

    Kay, Jack F

    2012-08-01

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

  11. Mapping Systemic Risk: Critical Degree and Failures Distribution in Financial Networks.

    Science.gov (United States)

    Smerlak, Matteo; Stoll, Brady; Gupta, Agam; Magdanz, James S

    2015-01-01

    The financial crisis illustrated the need for a functional understanding of systemic risk in strongly interconnected financial structures. Dynamic processes on complex networks being intrinsically difficult to model analytically, most recent studies of this problem have relied on numerical simulations. Here we report analytical results in a network model of interbank lending based on directly relevant financial parameters, such as interest rates and leverage ratios. We obtain a closed-form formula for the "critical degree" (the number of creditors per bank below which an individual shock can propagate throughout the network), and relate failures distributions to network topologies, in particular scalefree ones. Our criterion for the onset of contagion turns out to be isomorphic to the condition for cooperation to evolve on graphs and social networks, as recently formulated in evolutionary game theory. This remarkable connection supports recent calls for a methodological rapprochement between finance and ecology.

  12. Mapping Systemic Risk: Critical Degree and Failures Distribution in Financial Networks.

    Directory of Open Access Journals (Sweden)

    Matteo Smerlak

    Full Text Available The financial crisis illustrated the need for a functional understanding of systemic risk in strongly interconnected financial structures. Dynamic processes on complex networks being intrinsically difficult to model analytically, most recent studies of this problem have relied on numerical simulations. Here we report analytical results in a network model of interbank lending based on directly relevant financial parameters, such as interest rates and leverage ratios. We obtain a closed-form formula for the "critical degree" (the number of creditors per bank below which an individual shock can propagate throughout the network, and relate failures distributions to network topologies, in particular scalefree ones. Our criterion for the onset of contagion turns out to be isomorphic to the condition for cooperation to evolve on graphs and social networks, as recently formulated in evolutionary game theory. This remarkable connection supports recent calls for a methodological rapprochement between finance and ecology.

  13. Nonlinear resonances in a class of multi-degree-of-freedom systems

    Science.gov (United States)

    Sridhar, S.; Nayfeh, A. H.; Mook, D. T.

    1975-01-01

    An analysis is presented of the superharmonic, subharmonic, and combination resonances in a multi-degree-of-freedom system which has cubic nonlinearity and modal viscous damping and is subject to harmonic excitation. It is shown that, in the absence of internal resonances, the steady-state response contains only the modes which are directly excited. It is shown that, in the presence of internal resonances, modes other than those that are directly excited can appear in the response. The strong influence of internal resonances is exhibited in numerical examples involving hinged-clamped beams. It is shown that when a multimode solution exists the lowest mode can dominate the response, even when it is not directly excited.

  14. EFFECT OF SOIL FLEXIBILITY ON FREE VIBRATION OF SINGLE DEGREE OF FREEDOM SYSTEMS

    Directory of Open Access Journals (Sweden)

    Oktay DEMİRDAĞ

    2005-03-01

    Full Text Available The assumptions of frame supports being hinged or fully rigid; storey masses being concentrated at the floor levels; distributed masses and deformations of the columns being neglected are frequently seen in dynamic analysis of frames because of less effort in calculation. In practice, however, column bases of frames may usually rotate and translate a little due to elastic behavior of soil. In this case, semi-rigid support behavior can be modeled using elastic spring against rotation at the column bases of frames. In this study, free vibration of semirigid supported single degree of freedom (SDOF systems is studied including distributed mass and P-? effect of the columns and natural frequencies are obtained. Effects on frequency values of rotational spring coefficients at the column base and of axial force are presented in tables and graphs.

  15. Experimental added modal damping induced by confined granular media on a single degree of freedom system

    Science.gov (United States)

    Sternberger, Antoine; Pelat, Adrien; Génevaux, Jean-Michel

    2017-06-01

    The use of granular media to induce vibration energy's dissipation in lighter huge industrial structures permits to decrease the mass of the structure and consequently to spare the construction's cost and to satisfy oil consumption. In fact, when the structure in which the granular media is in contact overtakes an acceleration threshold, relative movements of the grains appears which lead to a dissipation of energy. When the grains are confined inside a cavity, the dissipation's level depends on several parameters (the acceleration's amplitude, the frequency, the grain's characteristics, the cavity's dimensions, the cavity's filling ratio, the fluid between the particles, etc.). This study quantifies the influence of several parameters by exciting uniformly a given volume of grains. A modal damping coefficient of a single degree of freedom system (SDOF) can be thus calculated as a function of the preceding parameters.

  16. Autoimmune diseases and autoantibodies in the first degree relatives of patients with systemic sclerosis☆

    Science.gov (United States)

    Arora-Singh, Rajpreet K.; Assassi, Shervin; del Junco, Deborah J.; Arnett, Frank C.; Perry, Marilyn; Irfan, Uzma; Sharif, Roozbeh; Mattar, Tony; Mayes, Maureen D.

    2010-01-01

    Objective To determine aggregation of autoimmune diseases in the first degree relatives (FDR) of patients with systemic sclerosis (SSc) and to investigate frequencies of antinuclear antibodies (ANA) and other autoantibodies in the FDRs and spouses of patients with SSc. Methods Information on FDRs including history of autoimmune disease was obtained from unrelated SSc probands in the Scleroderma Family Registry and DNA Repository. FDRs were contacted to verify any reported autoimmune diseases. The prevalence of autoimmune disease in probands’ families was compared with the corresponding prevalence in controls’ families as reported in the literature. Furthermore, sera from probands’ FDRs and spouses in addition to unrelated controls were investigated for the presence of autoantibodies (ANA). Results We investigated 4612 FDRs of 1071 SSc probands. SSc probands with anti-centromere antibodies (ACA) and limited disease type were more likely to report familial autoimmunity (p = 0.022 and p = 0.041, respectively). The four most prevalent autoimmune diseases among SSc probands’ FDRs were hypothyroidism (4%), Rheumatoid arthritis (1.5%), hyperthyroidism (1.3%) and systemic lupus erythematosus-SLE (0.4%). Compared to control families, SLE, hypothyroidism and hyperthyroidism were more common in SSc probands’ families. The most striking increase for familial prevalence was observed in SLE (OR = 16.98, 95% CI = 1.02–227.82, p = 0.004). ANA was present in 14.2% of probands’ FDR’s and 8.6% of spouses and did not differ from the prevalence of ANA among controls (p = 0.124 and p = 0.477, respectively). Only two FDRs of probands had ACA while none had anti-topoisomerase antibodies. Conclusion Our study implies varying degrees of risk for familial autoimmunity among subtypes of SSc and provides further support for common genetic and potentially environmental factors leading to SSc and SLE. PMID:20223638

  17. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...... audits to be a net burden. Furthermore, based on DeAngelo's (1981) initial audit pricing model and legislators' claim that joint audits are an unnecessary economic burden to the companies we predict and find discounts (of around 25%) in audit fees in companies that change to single audits. The primary...

  18. The Study and Implement of Content Audit System on High Speed Network%高速网络环境下内容审计系统的研究与实现

    Institute of Scientific and Technical Information of China (English)

    万国根; 秦志光; 刘锦德

    2003-01-01

    The paper presents a content audit system on high speed network. A new algorithm is provided for load balancing and data distribution which is based on application protocol and session states. A fast text searching approach is also introduced for string matching which includes chars and chinese characters.

  19. Information Audit Based on Image Content Filtering

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    At present, network information audit system is almost based on text information filtering, but badness information is embedded into image or image file directly by badness information provider, in order to avoid monitored by. The paper realizes an information audit system based on image content filtering. Taking the pornographic program identification for an example, the system can monitor the video including any abnormal human body information by matching the texture characters with those defined in advance, which consist of contrast, energy, correlation measure and entropy character measure and so on.

  20. Modeling and Optimal Design of 3 Degrees of Freedom Helmholtz Resonator in Hydraulic System

    Institute of Scientific and Technical Information of China (English)

    GUAN Changbin; JIAO Zongxia

    2012-01-01

    Three degrees of freedom (3-DOF) Helmholtz resonator which consists of three cylindrical necks and cavities connected in series (neck-cavity-ncck-cavity-neck-cavity) is suitable to reduce flow pulsation in hydraulic system.A novel lumped parameter model (LPM) of 3-DOF Helmholtz resonator in hydraulic system is developed which considers the viscous friction loss of hydraulic fluid in the necks.Applying the Newton's second law of motion to the equivalent mechanical model of the resonator,closed-form expression of transmission loss and resonance frequency is presented.Based on the LPM,an optimal design method which employs rotate vector optimization method (RVOM) is proposed.The purpose of the optimal design is to search the resonator's unknown parameters so that its resonance frequencies can coincide with the pump-induced flow pulsation harmonics respectively.The optimal design method is realized to design 3-DOF Helmholtz resonator for a certain type of aviation piston pump hydraulic system.The optimization result shows the feasibility of this method,and the simulation under optimum parameters reveals that the LPM can get the same precision as transfer matrix method (TMM).

  1. ROBUST DESIGN OF A TWO DEGREE FREEDOM SYSTEM DUE TO THE PARAMETER UNCERTAINTY

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    A method based on the robust design optimization is presented to handle the structural uncertainty problems. The variations caused in dynamic performance can be expressed by the mean response and the standard deviation of the performance. The robust optimization approach, based on a multi-objective and non-deterministic method, attempts to both optimize the mean performance and minimize the variance of the performance simultaneously. The best possible design optimization is chosen by a trade-off decision. An example of robust design of a two degree freedom system is used to effectively illustrate the application in dynamics. The mass and stiffness uncertainty in the main system as well as the uncertainty of the mass, stiffness and damping in the absorber are considered all together in order to minimize the displacement response of the main system within a wide band of excitation frequencies. The robust optimization results show a significant improvement in performance compared with the conventional solution recommended from vibration textbooks. It is indicated that robust design methods have great potential for application in structural dynamics to deal with uncertainty problems.

  2. National audit of the blood transfusion process in the UK.

    Science.gov (United States)

    Murphy, M F; Wilkinson, J; Lowe, D; Pearson, M

    2001-10-01

    The objectives of this initiative were to produce nationally tested audit tools, to influence the content of national guidelines, and to enable performance indicators to be set for the clinical transfusion process. Audit tools were developed for blood transfusion practice through a collaboration between Royal Colleges and specialist Societies with an interest in blood transfusion. National audits were carried out involving 50 hospitals in the first audit and 23 of the same hospitals in the second. Over 20% of participating hospitals did not have Hospital Transfusion Committees. Most hospitals had written policies for the taking of blood samples for grouping and compatibility testing. Formal training for the phlebotomists and nurses who took blood samples was almost universal, but only one-third gave training to doctors. The audits of transfusion practice demonstrated considerable variation in the performance of standard procedures in relation to the administration of blood, and little change in practice between the two audits. The first two objectives have been met in that audit tools were developed and published, and information from the first audits was used in the development of national guidelines for the administration of blood. A significant shortfall in the systems for monitoring and delivering transfusions is present in many hospitals. This justifies pursuing the third objective but this will require a new initiative. The type of analysis and the method used for the presentation of audit data developed in this study may be useful for setting performance indicators for the clinical transfusion process.

  3. 20 CFR 656.20 - Audit procedures.

    Science.gov (United States)

    2010-04-01

    ... application is selected for audit, the Certifying Officer shall issue an audit letter. The audit letter will... the date of the audit letter, by which the required documentation must be submitted; and (3) Advise...

  4. 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)

  5. The impact of procurement practices in the municipality auditing market

    OpenAIRE

    Pinto, Ana Isabel Calado da Silva

    2016-01-01

    A thesis submitted in partial fulfillment of the requirements for the Degree of Doctor in Accounting / JEL Classification: M41; M42 Auditing Audit services procurement is a means to an end as far as financial statements quality is concerned. Municipalities play an important role in the public sector and its monitoring is of utmost importance in terms of the delicate balance of public debt and local economics. In this dissertation, motivated by agency theory, I study, not only the external ...

  6. Research on Medical Services Audit System in Taiwan in China%我国台湾地区医疗服务审查制度研究

    Institute of Scientific and Technical Information of China (English)

    张智国; 张群; 赵颖旭; 江芹; 于丽华; 张振忠

    2012-01-01

    医疗保险在成为医疗服务的最主要付费者后,为避免医务工作者因道德风险产生过度医疗,确保医疗服务的必要性与合理性,建立了医疗服务审查制度,以达到费用控制和质量保障两大作用.但成本降低和质量提高是一对矛盾体,加上审查标准不一致、相关规范不全面、审核过程不够透明等问题使得台湾医疗服务审查制度饱受医疗机构的不满和诟病,尽管如此台湾在此方面还是积累了比较丰富的经验.了解台湾地区医疗服务审查制的历史、现状及存在问题对于大陆相关制度的制订有一定的启示和借鉴意义.%Medical insurance, as the major payers of health care services, establishes a medical audit system to prevent abuse medical treatment because of moral risk to ensure the necessity and reasonableness of medical services and to achieve the effect of cost control and quality assurance in medical audit. But cost reduction and quality improvement is a paradox. The health care providers in Taiwan argue and criticize that the relevant review standards are not inconsistent and comprehensive, internal regulations change too much and lack of transparency in the review process. Even though, Taiwan accumulates rich experience in this field. History, status quo and problems of medical service audit system are researched to make some enlightenment and references for Chinese mainland.

  7. A Concept for the One Degree Imager (ODI) Data Reduction Pipeline and Archiving System

    Science.gov (United States)

    Knezek, Patricia; Stobie, B.; Michael, S.; Valdes, F.; Marru, S.; Henschel, R.; Pierce, M.

    2010-05-01

    The One Degree Imager (ODI), currently being built by the WIYN Observatory, will provide tremendous possibilities for conducting diverse scientific programs. ODI will be a complex instrument, using non-conventional Orthogonal Transfer Array (OTA) detectors. Due to its large field of view, small pixel size, use of OTA technology, and expected frequent use, ODI will produce vast amounts of astronomical data. If ODI is to achieve its full potential, a data reduction pipeline must be developed. Long-term archiving must also be incorporated into the pipeline system to ensure the continued value of ODI data. This paper presents a concept for an ODI data reduction pipeline and archiving system. To limit costs and development time, our plan leverages existing software and hardware, including existing pipeline software, Science Gateways, Computational Grid & Cloud Technology, Indiana University's Data Capacitor and Massive Data Storage System, and TeraGrid compute resources. Existing pipeline software will be augmented to add functionality required to meet challenges specific to ODI, enhance end-user control, and enable the execution of the pipeline on grid resources including national grid resources such as the TeraGrid and Open Science Grid. The planned system offers consistent standard reductions and end-user flexibility when working with images beyond the initial instrument signature removal. It also gives end-users access to computational and storage resources far beyond what are typically available at most institutions. Overall, the proposed system provides a wide array of software tools and the necessary hardware resources to use them effectively.

  8. The Perspective of“The Immune System Theory”In Building the Carbon Audit Mode%“免疫系统论”视角下的碳审计模式构建

    Institute of Scientific and Technical Information of China (English)

    车萌; 王曙光

    2014-01-01

    经济的快速发展,使全球环境问题日益严重,尤其是全球气候变暖已经严重威胁到人类社会的可持续发展,并成为世界性的政治、经济、法律和技术问题。碳审计作为现代审计中有效应对全球变暖等环境问题的新举措,是一种全新的环境规制工具。论文将从“国家审计免疫系统论”的视角下,结合目前国内外碳审计的研究现状,探索分析适合我国国情的碳审计模式,以期发挥碳审计在经济社会环境的免疫作用。%Rapid economic development has made global environmental problems increasingly serious, especially global warming has been a serious threat to the sustainable development of human society, and it becomes a worldwide political, economic, legal and technical issues. Carbon audit as a new initiative to respond effectively to modern auditing environmental issues such as global warming is a new tool for environmental regulation. From the perspective of "National Audit immune system theory", this paper combines with carbon audit research status at home and abroad, tries to explore and analyze the suitable mode for China's carbon audit, and aims to play the immune function of carbon audit to the economic and social environment.

  9. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

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

  10. 78 FR 26680 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-05-07

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... the Agency's financial management, including the financial reporting process, systems of internal... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...

  11. 78 FR 59080 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-09-25

    ... ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U.S. Small Business... the Agency's financial management, including the financial reporting process, systems of internal... notice to announce the location, date, time, and agenda for the next meeting of the Audit and Financial...

  12. An Audit of the Irish National Intellectual Disability Database

    Science.gov (United States)

    Dodd, Philip; Craig, Sarah; Kelly, Fionnola; Guerin, Suzanne

    2010-01-01

    This study describes a national data audit of the National Intellectual Disability Database (NIDD). The NIDD is a national information system for intellectual disability (ID) for Ireland. The purpose of this audit was to assess the overall accuracy of information contained on the NIDD, as well as collecting qualitative information to support the…

  13. 49 CFR 1510.15 - Accounting and auditing requirements.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for...

  14. Computer-Assisted Periodical Routing and Renewal Audit

    Science.gov (United States)

    Yerkey, A. Neil

    1973-01-01

    A computer-assisted periodical control system was designed to reduce clerical time required to maintain records in three areas: renewal audit, routing, and records-keeping. The renewal audit features are unusual and are described in detail. (3 references) (Author/DH)

  15. 18 CFR 37.7 - Auditing Transmission Service Information.

    Science.gov (United States)

    2010-04-01

    ... SYSTEMS § 37.7 Auditing Transmission Service Information. (a) All OASIS database transactions, except... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Auditing Transmission Service Information. 37.7 Section 37.7 Conservation of Power and Water Resources FEDERAL ENERGY...

  16. Quality Control Review of the Defense Logistics Agency Audit Organization

    Science.gov (United States)

    2014-12-19

    all auditors are required to follow, and established an internal quality assurance division that performs ongoing, periodic assessments of work...audit organization performing audits or attestation engagements or both have an appropriate internal quality control system in place and undergo an...2010, the DLA OIG addressed our recommendation to implement official policies and procedures, which all auditors are required to follow. The DLA

  17. 10 CFR 603.660 - Other audit requirements.

    Science.gov (United States)

    2010-01-01

    ... coverage that is only as broad as needed to provide reasonable assurance of the participant's compliance... participant's accounting system and practices. (c) The auditing standards that the IPA will use. The... Accepted Government Auditing Standards. (d) The available remedies for noncompliance. The agreement must...

  18. Analysis on framework of evaluation system of enterprise's economic responsibility audit%企业经济责任审计的评价体系框架探析

    Institute of Scientific and Technical Information of China (English)

    金学东

    2013-01-01

    This article in view of the deficiencies of the current economic responsibility audit,constructs the evaluation system framework of evaluation system of enterprise's economic responsibility audit,which includes auditing operation guidelines,evaluation index system of evaluation methods and tools,and economic responsibility evaluation,in order to provide references for enterprise to carry out the evaluation of economic responsibility audit.%文章针对当前经济责任审计存在的不足,构建了企业经济责任审计评价体系的框架。该评价体系框架包括审计操作指引、评价方法和工具、评价指标体系和经济责任评价,旨在为企业内部开展经济责任审计的评价工作提供参考。

  19. 联合国儿童基金会信息系统审计的实施与特点%The Implementation and Characteristics of Information System Audit in UNICEF

    Institute of Scientific and Technical Information of China (English)

    李庭燎; 王洁

    2012-01-01

    Information systems audit is the important way to control IS risk,ensure the operation of the business,achieve business goals and enhance organizational competitiveness.The IS audit for foreign organizations is still blank at present.UNICEF information system audit summarized the current status of UNICEF's information system,introduced the contents,objectives and methods of the implementation process,and reflected the features of IS audit that concern procedural norms,performance and communication.%信息系统审计是控制组织中信息系统风险、保证组织业务正常运行、实现业务目标和提高组织竞争力的重要途径。联合国儿童基金会的信息系统审计,调查总结了当前联合国儿童基金会信息系统的现状及实施信息系统审计的过程、内容和技术方法,体现了境外信息系统审计重视程序规范、重视绩效和审计沟通的特点。

  20. Internal Audit Supervision and Quality Control of Hospital Management Information System%医院管理信息系统内部审计监督和质量控制

    Institute of Scientific and Technical Information of China (English)

    钱宁

    2013-01-01

    HMIS is gradually used in the modern hospital information management process. The function of internal audit for hospital management information system is analyzed in this paper and it is known that internal audit is the key link for management information system to work effectively. The main method and applications of internal audit of HMIS are analyzed, pointing out that after the application of HMIS, its connecting point with the hospital should be found so as to enhance the internal audit supervision and quality control of hospital management information system.%HMIS在医院现代信息化经营管理过程中,已经逐渐被医院所采用。本文分析了内部审计应用于医院管理信息系统的作用,了解到内部审计是管理信息系统有效发挥作用的关键环节。分析了HMIS内部审计的主要方法和应用情况,指出,在应用HMIS以后,应该找到其与医院管理的切合点,从而加强医院管理信息系统内部审计监督和质量控制。

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

    NARCIS (Netherlands)

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

    2013-01-01

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

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

    NARCIS (Netherlands)

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

    2013-01-01

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

  3. [The Hospital Information System of the Brazilian Unified National Health System: a performance evaluation for auditing maternal near miss].

    Science.gov (United States)

    Nakamura-Pereira, Marcos; Mendes-Silva, Wallace; Dias, Marcos Augusto Bastos; Reichenheim, Michael E; Lobato, Gustavo

    2013-07-01

    This study aimed to investigate the performance of the Hospital Information System of the Brazilian Unified National Health System (SIH-SUS) in identifying cases of maternal near miss in a hospital in Rio de Janeiro, Brazil, in 2008. Cases were identified by reviewing medical records of pregnant and postpartum women admitted to the hospital. The search for potential near miss events in the SIH-SUS database relied on a list of procedures and codes from the International Classification of Diseases, 10th revision (ICD-10) that were consistent with this diagnosis. The patient chart review identified 27 cases, while 70 potential occurrences of near miss were detected in the SIH-SUS database. However, only 5 of 70 were "true cases" of near miss according to the chart review, which corresponds to a sensitivity of 18.5% (95%CI: 6.3-38.1), specificity of 94.3% (95%CI: 92.8-95.6), area under the ROC of 0.56 (95%CI: 0.48-0.63), and positive predictive value of 10.1% (IC95%: 4.7-20.3). These findings suggest that SIH-SUS does not appear appropriate for monitoring maternal near miss.

  4. SU-E-J-208: Feasibility Study On Using Small Plastic Phantoms for Auditing Radiation Output of MR-Linac Systems

    Energy Technology Data Exchange (ETDEWEB)

    Wen, Z; Alvarez, P; Ibbott, G [UT MD Anderson Cancer Center, Houston, TX (United States)

    2015-06-15

    Purpose: To study feasibility of using small plastic phantoms designed for conventional linac output auditing to measure the output of MR-Linac systems. Methods: For simulations, the CT scan of an IROC(formerly RPC) acrylic block phantom designed for 8 MV beams was imported in a research version of the treatment planning system (Monaco). Dose delivered to three TLDs in the block was calculated with a Monte Carlo algorithm and a beam model based on an MR-linac prototype with and without a magnetic field (B=1.5T). In a large mathematical water phantom, the same beam was used to calculate dose in full scatter conditions. The block factor (F) was calculated as the ratio of the average dose to the block TLDs to the dose at the reference point in the mathematical phantom. For experimental measurement, four IROC blocks were irradiated with the MR-linac prototype, and data were analyzed by IROC. Results: The F factor without a B field was 1.053. When a B field was applied, it changed the dose distribution in the block, especially on the edges. With a B field parallel to the long axes of the TLD, F was 1.038. However, with a perpendicular B field, F factor increased slightly to 1.075. In the IROC report, the output determined with two blocks parallel to the B field was 2.3% higher than the output by the two blocks perpendicular to the B field. The average of all four blocks was within 2% of machine output measured with an ion chamber. Conclusion: It may be feasible to expand the utility of the acrylic block phantoms for radiation output auditing from conventional linacs to MR-linacs. However, the scatter correction factor can change due to the B field and its orientation to the block. More symmetric phantom designs may be less prone to mistakes. We acknowledge research support from Elekta.

  5. Data-driven criteria synthesis of system with two-degree-of-freedom controller

    Science.gov (United States)

    Zhai, Ding; Zhang, Qing-Ling; Liu, Guo-Yi

    2014-11-01

    This paper is concerned with the problem of designing a two-degree-of-freedom (2-DOF) controller based on data. Without requiring the specific mathematical model of a plant, the parameters of stabilising controller are calculated directly from data for a linear time-invariant system. In fact, using the traditional unity feedback control, the existing results which focus on calculating stabilising PID or first-order controllers have been reported in the literature. However, there exists certain steady-state error in these approaches if the integrators are not added into the controller. In this paper, a 2-DOF controller is designed to ensure no changes in characteristic polynomial of the closed-loop systems, furthermore, in terms of a pre-specified criterion function, by applying the iterative feedback tuning technique, a local optimal performance is achieved. Especially, for the step input, through tuning the parameters of controller, the steady-state error can be reduced to zero. Finally, a numerical example is given to illustrate the effectiveness of this method.

  6. 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.

  7. Research and Improvement of ACSM Algorithm in Network Information Audit System%ACSM算法在网络信息审计系统中的改进研究

    Institute of Scientific and Technical Information of China (English)

    许康; 宋力; 刘遇哲

    2015-01-01

    随着国家信息化的不断推进和计算机网络飞速发展,网络信息审计成为不可或缺的一部分。网络信息审计系统从网络关键点采集数据包,对其传送内容进行审计分析,达到网络信息内容的监控。在网络信息审计系统中,需要对大量的关键特征串进行按序匹配,目前的ACSM算法只是实现了单字符的跳转状态机,仅能够匹配出单个的字符串,却未实现特征串的按序跳转,不能满足网络审计系统识别网络应用的需求。经过对ACSM算法的改造,创建了特征字符串的动态跳转状态机,满足了网络信息审计系统对特征字符串按序匹配从而识别出网络应用的需求。%with the continuous progress of national informatization and the rapid development of computer network, the network information audit has become an indispensable part of network information audit system. The network information audit system collects data package from the key point of network, performs audit and analysis for transfer content and monitors network information content. In the network information audit system, it is necessary to perform matching in sequence for various key feature strings. The existing ACSM algorithm only realizes the jump state machine which can only match single character strings, not realize jumping in order of feature string, and thus not meet the requirements of network application identification of network audit system. The dynamic jump state machine of feature character string is created by improving ACSM algorithm to meet the requirement of feature character string matching in order and network application identification of network information audit system.

  8. 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...

  9. Explanation-Based Auditing

    CERN Document Server

    Fabbri, Daniel

    2011-01-01

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

  10. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  11. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  12. 国外信息系统审计规范、国家文化差异与制度移植%Foreign Information System Auditing Standards, Cultural Differences and System Transplantation

    Institute of Scientific and Technical Information of China (English)

    张文秀; Gert Van DerPijl

    2012-01-01

    我国在借鉴国外信息系统审计规范的过程中需注意国家文化差异对制度移植的影响。本文选取当前国际上比较典型的可用于信息系统审计的标准、框架和指南进行综合比较,用Hofstede的国家文化模型分析我国与这些制订规范国家的文化差异及其对信息系统审计规范的影响,并探讨在信息系统审计规范移植过程中超越简单的制度移植,考虑国家文化特点进行规范的选择、完善与实施策略。%Impacts of cultural differences on system transplantation should be paid attention to in the process ofassimilating foreign information system audit standards. In view of the fact, firstly, this paper compares representative information system audit standards, frameworks and guidelines in the world comprehensively. Secondly, it analyses national cultural differences and their impacts on information system audit standards between these countries and China by Hofstede's cultural model. Furthermore, it proposes strategies of selection, improvement and implementation instead of simple system transplantation during transplanting information system standards from the perspective of national cultural differences.

  13. Error Analysis of Statistical Linearization with Gaussian Closure for Large Degree-of-Freedom Systems

    DEFF Research Database (Denmark)

    Micaletti, R. C.; Cakmak, A. S.; Nielsen, Søren R. K.;

    This paper contains an analyses of the error induced by applying the method of the equivalent statistical linearzation (ESL) to randomly-exited multi-degree-of-freedom (MDOF) geometrically nonlinear shear-frame structures as the number of degrees of freedom increases. The quantity that is analyzed...

  14. Geothermal System at 21{degrees}N, East Pacific Rise: Physical Limits on Geothermal Fluid and Role of Adiabatic Expansion.

    Science.gov (United States)

    Bischoff, J L

    1980-03-28

    Pressure-volume-temperature relations for water at the depth of the magma chamber at 21 degrees N on the East Pacific Rise suggest that the maximum subsurface temperature of the geothermal fluid is about 420 degrees C. Both the chemistry of the discharging fluid and thermal balance considerations indicate that the effective water/rock ratios in the geothermal system are between 7 and 16. Such low ratios preclude effective metal transport at temperatures below 350 degrees C, but metal solubilization at 400 degrees C and above is effective even at such low ratios. It is proposed that the 420 degrees C fluid ascends essentially adiabatically and in the process expands, cools, and precipitates metal sulfides within the upper few hundred meters of the sea floor and on the sea floor itself.

  15. The Implementation of Prescription Statistics Preventing System Based on Database Auditing%基于数据库审计的防统方系统实现

    Institute of Scientific and Technical Information of China (English)

    赵维佺; 魏小锐; 刘永波; 熊辉

    2014-01-01

    Against illegal systems for hospital database security and commercial secret hazards , the PSPS ( Prescription Sta-tistics Preventing System ) can cut the important link of medical kickbacks black chain .Based on the database audit idea , a system prevention system model is designed .On this basis is designed a PSPS which is suitable for different manufacturer HIS ( Hospital In-formation System ) and multi-type database system , describing software architecture , the background business management frame-work, the background data processing , etc.The effectiveness of the PSPS is proved .%针对非法统方对医院数据库安全和商业机密的危害,防统方可以斩断医药回扣黑链中的重要环节。基于数据库审计思想,设计了防统方系统模型。基于该模型设计了适用于不同HIS ( Hospital Information Sys-tem)厂家和多类型数据库的防统方系统。对软件体系结构、后台业务处理框架、后台业务数据处理流程等进行了阐述。系统实现结果证明了该防统方系统设计的有效性。

  16. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

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

  17. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  18. On Coulomb and Viscosity damped single-degree-of-freedom vibrating systems

    DEFF Research Database (Denmark)

    Jakobsen, J.; Sivebæk, Ion Marius

    2016-01-01

    with frequencies 1, 3, 5, … times the basic frequency of the square wave and with respective amplitudes: (4/π)∗(1, 1/3, 1/5... )∗Fμ(ωt). Fμ(ωt): the square wave amplitude. The governing equation for the sequence of a free vibration with Coulomb friction damping is nonlinear, but is linear within each ½ period......Attention on friction damping mechanisms could be of interest for vibration reduction, and appears therefore to be desirable. Presentations of textbook analyses on mechanical vibration of a viscosity damped single degree system [mass, spring and eventually damping] are numerous. Often they begin...... with an assumption of a sin/cos behaviour of mass-amplitude (x) versus time (t) solution to the governing equation [M*acceleration = Sum of forces]. The solutions have all an equal sin/cos form. This may indicate that mass and spring are prime elements of the model and that damping mainly has an amplitude reducing...

  19. Final Technical Report. Training in Building Audit Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Brosemer, Kathleen [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

    2015-03-27

    In 2011, the Tribe proposed and was awarded the Training in Building Audit Technologies grant from the DOE in the amount of $55,748 to contract for training programs for infrared cameras, blower door technology applications and building systems. The coursework consisted of; Infrared Camera Training: Level I - Thermal Imaging for Energy Audits; Blower Door Analysis and Building-As-A-System Training, Building Performance Institute (BPI) Building Analyst; Building Envelope Training, Building Performance Institute (BPI) Envelope Professional; and Audit/JobFLEX Tablet Software. Competitive procurement of the training contractor resulted in lower costs, allowing the Tribe to request and receive DOE approval to additionally purchase energy audit equipment and contract for residential energy audits of 25 low-income Tribal Housing units. Sault Tribe personnel received field training to supplement the classroom instruction on proper use of the energy audit equipment. Field experience was provided through the second DOE energy audits grant, allowing Sault Tribe personnel to join the contractor, Building Science Academy, in conducting 25 residential energy audits of low-income Tribal Housing units.

  20. ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

    Directory of Open Access Journals (Sweden)

    Alfa Firdaus

    2015-12-01

    Full Text Available Energy audit is one of the first tasks to be performed in the accomplishment of an effective energy cost control program. To obtain the best information for a successful energy audit, the auditor must make some measurements during the audit visit. One of the tools that primarily used in audit visit is the portable Power Quality Analyzers (PQA for measuring single to three-phase lines with a high degree of precision and accuracy. It is utilized for monitoring and recording power supply anomalies. For most survey applications, changing currents makes it mandatory for data to be compiled over a period of time with enormous amount of electricity data. Hence, this paper proposed a Business Intelligence approach that can facilitate the auditor to quickly analyze the PQA data. There are five Key Performance Indicators (KPI to be displayed for analyze in form of dashboard. The method that uses to construct the dashboard is classification and association rules with the help of orange dataminer tools. Classification method is utilized to display the data distributions by frequency on a bar chart. Once we got the frequent sets, they allow us to extract association rules among the item sets, where we make some statement about how likely are two sets of items to co-occur or to conditionally occur. The result of this paper is a dashboard of five scorecards, namely unbalanced voltage, unbalanced currents, voltage harmonic, currents harmonic, and power factor. 

  1. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  2. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  3. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

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

  4. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  5. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  6. Spreadsheet Auditing Software

    CERN Document Server

    Nixon, David

    2010-01-01

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

  7. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

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

  8. Auditing of chromatographic data.

    Science.gov (United States)

    Mabie, J T

    1998-01-01

    During a data audit, it is important to ensure that there is clear documentation and an audit trail. The Quality Assurance Unit should review all areas, including the laboratory, during the conduct of the sample analyses. The analytical methodology that is developed should be documented prior to sample analyses. This is an important document for the auditor, as it is the instrumental piece used by the laboratory personnel to maintain integrity throughout the process. It is expected that this document will give insight into the sample analysis, run controls, run sequencing, instrument parameters, and acceptance criteria for the samples. The sample analysis and all supporting documentation should be audited in conjunction with this written analytical method and any supporting Standard Operating Procedures to ensure the quality and integrity of the data.

  9. Careersmart Balanced Score Card:construction of self-auditing performance evaluation system in colleges and universities%平衡计分卡:高校内部审计绩效评价体系的构建

    Institute of Scientific and Technical Information of China (English)

    陆宏如

    2016-01-01

    内部审计服务于高校的内部管理,为提高工作效率、实现组织增值服务。平衡计分卡是进行绩效管理的有效工具,用平衡计分卡构建高校内部审计绩效评价体系,以卡、图、表三者合一地方式对内部审计的绩效进行正确评价,从而促使内部审计将自身的行为与高校的总体战略目标结合起来。%Self-auditing serves the inner management for improving working efficiency and realizing organizational value-adding. As an effective tool, Careersmart Balanced Score Card is used to construct self-auditing performance evaluation system in colleges and universities and make correct evaluation for self-auditing performance evaluation with combination of cards, graphics and forms, so as to combine self-auditing activities with general strategic goals of colleges and universities together.

  10. Study on the Building of Information System of Construction Work Audit in Colleges and Universities%高校基建工程审计信息化系统的构建研究

    Institute of Scientific and Technical Information of China (English)

    冯杰

    2015-01-01

    With the rapid development of informatization in colleges and universities, the informatization of internal audit becomes a necessary trend of audit work in colleges and universities. This paper starts from the analysis of status quo of internal audit work of construction project in colleges and universities, proposes the necessity and significance of building information system, and analyz⁃es and describes the design idea and framework of information system for construction work audit in colleges and universities ac⁃cording to the specific demand of construction work audit, in order to realize the management and control of basic construction proj⁃ects by colleges and universities to utilize information technology and measures.%随着高校信息化的迅速发展,内部审计的信息化成为高校审计工作的必然趋势。从高校基建工程内部审计工作的现状分析入手,提出构建信息化系统的必要性和意义,并根据高校基建工程审计的具体需求,分析高校内部基建工程审计信息化系统的设计思路和框架,实现高校利用信息化技术和手段加强对基本建设项目的管理和控制。

  11. Reliability analysis of multi-degree-of-freedom nonlinear random structure vibration systems with correlation failure modes

    Institute of Scientific and Technical Information of China (English)

    ZHANG; Yimin; (张义民); WANG; Shun; (王; 顺); LIU; Qiaoling; (刘巧伶); WEN; Bangchun; (闻邦椿)

    2003-01-01

    Based on the generalized probabilistic finite element method, this paper presents an approximate solution technique for general multi-degree-of-freedom nonlinear random vibration systems with random parameters. The fourth-moment technique, maximum entropy theory and incomplete probability information theory are employed to systematically develop a reliability analysis method for dynamic random structural systems with correlation failure modes under unavailable joint probability density functions of basic random variables. The first passage problem of multi-degree-of-freedom nonlinear random vibration systems is solved.

  12. Dynamical systems with internal degrees of freedom in non-Euclidean spaces

    OpenAIRE

    Sławianowski, J. J.; Kovalchuk, V.; Gołubowska, B.; Martens, A; Rożko, E. E.

    2008-01-01

    Presented is description of kinematics and dynamics of material points with internal degrees of freedom moving in a Riemannian manifold. The models of internal degrees of freedom we concentrate on are based on the orthogonal and affine groups. Roughly speaking, we consider infinitesimal gyroscopes and homogeneously deformable gyroscopes (affienly-rigid bodies) in curved manifolds. We follow our earlier models of extended rigid and affinely-rigid bodies moving in a flat space. It is well known...

  13. ON THE HOMOCLINIC ORBITS IN A CLASS OF TWO-DEGREE-OF-FREEDOM SYSTEMS UNDER THE RESONANCE CONDITIONS

    Institute of Scientific and Technical Information of China (English)

    王茂南; 徐振源

    2001-01-01

    A class of two-degree-of-freedom systems in resonance with an external,parametric excitation is investigated, the existence of the periodic solutions locked to Ω is proved by the use of the method of multiple scales. This systems can be transformed into the systems of Wiggins under some conditions. A calculating formula which determines the existence of homoclinic orbits of the systems is given.

  14. Proposal for implementation risk management according ABNT NBR ISO 31000 standard applied to internal audit process of Integrated Management System of IPEN

    Energy Technology Data Exchange (ETDEWEB)

    Scapin Junior, Wilson S.; Salvetti, Tereza C.; Longo, Guilherme C., E-mail: wsscapin@ipen.br, E-mail: salvetti@ipen.br, E-mail: glongo@ipen.br [Instituto de Pesquisas Energeticas e Nucleares (IPEN/CNEN-SP), Sao Paulo, SP (Brazil)

    2015-07-01

    The paper objective is to establish a risk management methodology applied to internal audits processes of IPEN Integrated Management System (IMS). In continuous seeking of updating methodologies to assist effective management based on the constant changes in the organizational world, and the development of management tools used for decision making, risk management demonstrates trends to be a new tool with high efficiency. This trend is accentuated by the fact that risk management is being incorporated into the new revision of quality management standard ISO 9001, estimated conclusion in November 2015. The identification, evaluation and treatment of risks are present in eleven items of its ten requirements at new revision. From the conclusion of the review, all organizations certified by that standard should make the necessary changes in their systems to meet the new requirements. This proposal will provide anticipate the changes that will occur in the management system of IPEN in accordance with this new revision. With the character of a pilot program to implement the organizational culture change in relationship to new concepts related to risks and implementation of risk management all other system processes that will be affected by the new revision of this standard. The methodology used for this paper is supported by the standards ABNT NBR ISO 31000. (author)

  15. Better environmental future in Europe through environmental auditing?

    Science.gov (United States)

    Karl, Helmut

    1994-07-01

    environmental auditing must be rejected if the aim is to make companies introduce a specific management concept. Rather, it is preferable to leave the search for effective environmental protection strategies to the competitive system, especially since the criteria for environment-oriented management in the European Community audit proposal are without substance. Environmental auditing can, however, assume a complementary function in the framework of an overall environmental policy if it is designed as an information tool with which companies provide information on the development of environmental problems deriving from their manufacturing processes and products. However, the model required to establish a framework of quantity and evaluation criteria is not available. Further, auditing does not cover products. Similarly, there are no proposals defining the evaluation procedure for ecological resource scarcity. Thus, the attempt of the Commission of the European Communities to create the elementary prerequisites for consistent and verifiable environmental auditing in the corporate sector has failed.

  16. 下一代运维安全审计系统研究与设计%Research and Design of the Next Generation of Operation Security Audit System

    Institute of Scientific and Technical Information of China (English)

    王海涛

    2016-01-01

    Based on the analysis of current situation of information security, combined with the new security trends and new business needs in operation security audit ifeld, this article mainly studied the development trends of the operation security audit system, given the technology roadmap for the next generation operation security audit system in three directions: governance, risk management and compliance. In order to solve the lack of effective risk management mechanism for current operation security audit system, this article studied the topic of risk management for the next generation operation security audit system, including risk identiifcation, risk assessment, risk awareness, proposed a security risk analysis methodology with CORAS framework, introduced how to implement it on the operation security audit system through a step-by-step technological method in different scenarios and models. At last presented the risk awareness process using Bayesian theorem.%文章通过对信息安全现状的分析,结合运维审计领域新的安全形势和业务需求,主要研究了运维安全审计系统未来的发展趋势,提出了下一代运维安全审计系统在安全治理、安全风险管理和法律法规遵从性三个方向的技术发展路线。为了解决目前运维安全管理体系中缺乏有效风险管理机制的问题,文章重点研究了下一代运维安全审计系统风险管理,包括风险识别、风险评估、风险感知等课题,提出了在各种场景和模型下基于CORAS框架的风险分析技术方法,以及利用贝叶斯定理初步探讨风险感知的实现机制。

  17. The ICA Communication Audit: Rationale and Development.

    Science.gov (United States)

    Goldhaber, Gerald M.

    After reviewing previous research on communication in organizations, the Organizational Communication Division of the International Communication Association (ICA) decided, in 1971, to develop its own measurement system, the ICA Communication Audit. Rigorous pilot-testing, refinement, standardization, and application would allow the construction…

  18. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

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

  19. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  20. Audit Maturity Model

    Directory of Open Access Journals (Sweden)

    Bhattacharya Uttam

    2014-01-01

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