WorldWideScience

Sample records for degree audit system

  1. Degree Audit Systems: Are They Worth It?

    Science.gov (United States)

    Johns, Virginia

    2006-01-01

    A lot of various degree audit systems are available on the market and most often they have similar features such as the functionality they each provide, the technical platforms upon which they operate, their requirements for interfacing with the local SIS, the ease of use, and the level of effort required to implement and operate. However, the…

  2. 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...

  3. 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.

  4. 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.

  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. 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.

  8. 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...

  9. 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.

  10. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

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

  11. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

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

  12. 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...

  13. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...

  14. Improving Sustainability through a Dual Audit System

    Directory of Open Access Journals (Sweden)

    Shun-Ji Jin

    2018-01-01

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

  15. 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.

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

    Science.gov (United States)

    Wen, Jing; Xiao, Jiangyi; Wang, Aijun

    2018-01-30

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

  17. 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.

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

    OpenAIRE

    Daniel VILSANOIU; Mihaela SERBAN

    2010-01-01

    This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, ou...

  19. Audit trails in an online accountability system

    International Nuclear Information System (INIS)

    Jamison, C.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

  20. Audit trails in an online accountability system

    International Nuclear Information System (INIS)

    Jamison, C.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig

  1. 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…

  2. AIRMaster: Compressed air system audit software

    International Nuclear Information System (INIS)

    Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.

    1997-01-01

    The project goal was to develop a software tool, AIRMaster, and a methodology for performing compressed air system audits. AIRMaster and supporting manuals are designed for general auditors or plant personnel to evaluate compressed air system operation with simple instrumentation during a short-term audit. AIRMaster provides a systematic approach to compressed air system audits, analyzing collected data, and reporting results. AIRMaster focuses on inexpensive Operation and Maintenance (O and M) measures, such as fixing air leaks and improving controls that can significantly improve performance and reliability of the compressed air system, without significant risk to production. An experienced auditor can perform an audit, analyze collected data, and produce results in 2--3 days. AIRMaster reduces the cost of an audit, thus freeing funds to implement recommendations. The AIRMaster package includes an Audit Manual, Software and User's manual, Analysis Methodology Manual, and a Case Studies summary report. It also includes a Self-Guided Tour booklet to help users quickly screen a plant for efficiency improvement potentials, and an Industrial Compressed Air Systems Energy Efficiency Guidebook. AIRMaster proved to be a fast and effective audit tool. In sever audits AIRMaster identified energy savings of 4,056,000 kWh, or 49.2% of annual compressor energy use, for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Available airflow increased between 11% and 51% of plant compressor capacity, leading to potential capital benefits from 40% to 230% of first year energy savings

  3. Program Information System Auditing Theoritical Approach

    Directory of Open Access Journals (Sweden)

    Ahmadi Aidi

    2015-08-01

    Full Text Available Efficient information systems when using fewer resources or minimal in achieving organizational goals are expected. Effective information system capable of completing the organizations objectives. Audit information systems necessary to know the needs of users whether it is in line with the preparation of the decision-making process

  4. 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

  5. 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.

  6. Audit

    OpenAIRE

    1991-01-01

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

  7. 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...

  8. 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.

  9. 47 CFR 64.1320 - Payphone call tracking system audits.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Payphone call tracking system audits. 64.1320... call tracking system audits. (a) Unless it has entered into an alternative compensation arrangement... Completing Carrier must undergo an audit of its § 64.1310(a)(1) tracking system by an independent third party...

  10. Audit Database and Information Tracking System

    Data.gov (United States)

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

  11. 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.

  12. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    OpenAIRE

    Vasile-Daniel CARDOȘ; Ildikó Réka CARDOȘ

    2014-01-01

    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 wi...

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

    OpenAIRE

    Floştoiu Sebastian; Milandru Marius

    2017-01-01

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

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

    OpenAIRE

    Pîrvuţ Valentin

    2016-01-01

    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 op...

  15. A computer-aided audit system for respiratory therapy consult evaluations: description of a method and early results.

    Science.gov (United States)

    Kester, Lucy; Stoller, James K

    2013-05-01

    Use of respiratory therapist (RT)-guided protocols enhances allocation of respiratory care. In the context that optimal protocol use requires a system for auditing respiratory care plans to assure adherence to protocols and expertise of the RTs generating the care plan, a live audit system has been in longstanding use in our Respiratory Therapy Consult Service. Growth in the number of RT positions and the need to audit more frequently has prompted development of a new, computer-aided audit system. The number and results of audits using the old and new systems were compared (for the periods May 30, 2009 through May 30, 2011 and January 1, 2012 through May 30, 2012, respectively). In contrast to the original, live system requiring a patient visit by the auditor, the new system involves completion of a respiratory therapy care plan using patient information in the electronic medical record, both by the RT generating the care plan and the auditor. Completing audits in the new system also uses an electronic respiratory therapy management system. The degrees of concordance between the audited RT's care plans and the "gold standard" care plans using the old and new audit systems were similar. Use of the new system was associated with an almost doubling of the rate of audits (ie, 11 per month vs 6.1 per month). The new, computer-aided audit system increased capacity to audit more RTs performing RT-guided consults while preserving accuracy as an audit tool. Ensuring that RTs adhere to the audit process remains the challenge for the new system, and is the rate-limiting step.

  16. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

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

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

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

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

  18. 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 system. 3045.511 Section 3045.511 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY... Government Property in the Possession of Contractors 3045.511 Audit of property control system. (a) The...

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

    Science.gov (United States)

    Drljaca, D. P.; Latinovic, B.

    2018-01-01

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

  20. 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.

  1. 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.

  2. Dosimetry audit of radiotherapy treatment planning systems

    International Nuclear Information System (INIS)

    Bulski, Wojciech; Chelminski, Krzysztof; Rostkowska, Joanna

    2015-01-01

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

  3. Dosimetry audit of radiotherapy treatment planning systems.

    Science.gov (United States)

    Bulski, Wojciech; Chełmiński, Krzysztof; Rostkowska, Joanna

    2015-07-01

    In radiotherapy Treatment Planning Systems (TPS) various calculation algorithms are used. The accuracy of dose calculations has to be verified. Numerous phantom types, detectors and measurement methodologies are proposed to verify the TPS calculations with dosimetric measurements. A heterogeneous slab phantom has been designed within a Coordinated Research Project (CRP) of the IAEA. The heterogeneous phantom was developed in the frame of the IAEA CRP. The phantom consists of frame slabs made with polystyrene and exchangeable inhomogeneity slabs equivalent to bone or lung tissue. Special inserts allow to position thermoluminescent dosimeters (TLD) capsules within the polystyrene slabs below the bone or lung equivalent slabs and also within the lung equivalent material. Additionally, there are inserts that allow to position films or ionisation chamber in the phantom. Ten Polish radiotherapy centres (of 30 in total) were audited during on-site visits. Six different TPSs and five calculation algorithms were examined in the presence of inhomogeneities. Generally, most of the results from TLD were within 5 % tolerance. Differences between doses calculated by TPSs and measured with TLD did not exceed 4 % for bone and polystyrene equivalent materials. Under the lung equivalent material, on the beam axis the differences were lower than 5 %, whereas inside the lung equivalent material, off the beam axis, in some cases they were of around 7 %. The TLD results were confirmed with the ionisation chamber measurements. The comparison results of the calculations and the measurements allow to detect limitations of TPS calculation algorithms. The audits performed with the use of heterogeneous phantom and TLD seem to be an effective tool for detecting the limitations in the TPS performance or beam configuration errors at audited radiotherapy departments. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  4. 76 FR 42706 - Amendment of Inspector General Operations & Reporting System Audit, Assignment, and Timesheet...

    Science.gov (United States)

    2011-07-19

    ... Operations & Reporting System Audit, Assignment, and Timesheet Files (EPA-42) AGENCY: Environmental... (IGOR) System Audit, Assignment, and Timesheet Files (EPA-42) to the Inspector General Enterprise Management System (IGEMS) Audit, Assignment, and Timesheet Modules. DATES: Effective Dates: Persons wishing...

  5. 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.

  6. Approach the National Quality Audit System for Radiotherapy in Latvia

    OpenAIRE

    Dehtjars, J; Popovs, S; Plaude, S

    2008-01-01

    It is very important to make National Quality Audit to ensure accurate conformal RT delivery. It is necessary to develop an Audit system to inspect all Conformal RT and IMRT delivery chain including the Quality checks of linear accelerator, Multileaf Collimator (MLC), Computer Tomography (CT) scanner or simulator, target and tissue delineation, plan evaluation, and delivery.

  7. The Methodology of Expert Audit in the Cloud Computing System

    Directory of Open Access Journals (Sweden)

    Irina Vladimirovna Mashkina

    2013-12-01

    Full Text Available The problem of information security audit in the cloud computing system is discussed. The methodology of the expert audit is described, it allows to estimate not only the value of information security risk level, but also operative value of information security risk level. The fuzzy cognitive maps and artificial neural network are used for solution of this problem.

  8. Report on the Audit of Unattended Ground Sensor Systems

    Science.gov (United States)

    1991-02-26

    This final report on the Audit of Unattended Ground Sensor Systems is for your information and use. Comments on the draft were considered in...preparing the final report and changes have been made where appropriate. We performed the audit from February through August 1990. The objective was to

  9. 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.

  10. AUDIT plan documenting method

    International Nuclear Information System (INIS)

    Cornecsu, M.

    1995-01-01

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

  11. 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.

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

    International Nuclear Information System (INIS)

    Minichino, C.

    1982-01-01

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

  13. Auditing the process of ethics approval for Master’s degrees at a South African university

    Directory of Open Access Journals (Sweden)

    Damian Clarke

    2014-04-01

    Full Text Available Introduction. This study audited the process of ethics approval for Master’s research at the Nelson R Mandela School of Medicine, Durban, KwaZulu-Natal, South Africa.Methods. After obtaining the appropriate ethical approval, all the correspondence surrounding each Master’s proposal for the year 2010 was reviewed. Results. A total of 53 proposals for Master’s degrees were available for review. All the proposals were for low-risk studies, and all were subjected to expedited review. It took an average of 15 weeks (range 3 - 32 for the institutional ethics review board (the Biomedical Research Ethics Committee (BREC to respond to each of the 53 proposals. Twenty-three studies (43.4% received provisional approval on the first response, 2 proposals (3.8% were rejected, and 28 proposals (52.8% were sent back with major queries. For the 28 proposals that required major revisions, 11 responses had been submitted by the time the data were collected. The average length of time to receive a response from the applicants to BREC queries was 4 weeks.Conclusion. This study suggests that there is a potential cumulative delay of over 4 months before data collection for low-risk clinical audits can be commenced. Any system designed to improve this situation must ensure that high standards of vigilance are maintained, but must be flexible enough to allow for a faster review and approval process.

  14. Investing in a Surgical Outcomes Auditing System

    Science.gov (United States)

    Bermudez, Luis; Trost, Kristen; Ayala, Ruben

    2013-01-01

    Background. Humanitarian surgical organizations consider both quantity of patients receiving care and quality of the care provided as a measure of success. However, organizational efficacy is often judged by the percent of resources spent towards direct intervention/surgery, which may discourage investment in an outcomes monitoring system. Operation Smile's established Global Standards of Care mandate minimum patient followup and quality of care. Purpose. To determine whether investment of resources in an outcomes monitoring system is necessary and effectively measures success. Methods. This paper analyzes the quantity and completeness of data collected over the past four years and compares it against changes in personnel and resources assigned to the program. Operation Smile began investing in multiple resources to obtain the missing data necessary to potentially implement a global Surgical Outcomes Auditing System. Existing personnel resources were restructured to focus on postoperative program implementation, data acquisition and compilation, and training materials used to educate local foundation and international employees. Results. An increase in the number of postoperative forms and amount of data being submitted to headquarters occurred. Conclusions. Humanitarian surgical organizations would benefit from investment in a surgical outcomes monitoring system in order to demonstrate success and to ameliorate quality of care. PMID:23401763

  15. Audit of psychosocial risk management systems

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  16. 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.

  17. 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.

  18. The system Cu-Rh-S at 900 degrees, 700 degrees, 540 degrees and 500 degrees C

    DEFF Research Database (Denmark)

    Karup-Møller, Sven; Makovicky, E.

    2007-01-01

    Phase relations in the dry condensed system Cu-Rh-S were determined at 900, 700, 540 and 500 degrees C. At 900 degrees C, the system contains digenite, four rhodium sulfides (Rh17S15, Rh3S4, Rh2S3 and RhS similar to 3), three ternary sulfides (CuRh2S4, CuxRhS3+x and a fibrous sulfide in the range...

  19. National audit of a system for rectal contact brachytherapy

    Directory of Open Access Journals (Sweden)

    Laia Humbert-Vidan

    2017-01-01

    Full Text Available Background and purpose: Contact brachytherapy is used for the treatment of early rectal cancer. An overview of the current status of quality assurance of the rectal contact brachytherapy systems in the UK, based on a national audit, was undertaken in order to assist users in optimising their own practices. Material and methods: Four UK centres using the Papillon 50 contact brachytherapy system were audited. Measurements included beam quality, output and radiation field size and uniformity. Test frequencies and tolerances were reviewed and compared to both existing recommendations and published reviews on other kV and electronic brachytherapy systems. External validation of dosimetric measurements was provided by the National Physical Laboratory. Results: The maximum host/audit discrepancy in beam quality determination was 6.5%; this resulted in absorbed dose variations of 0.2%. The host/audit agreement in absorbed dose determination was within 2.2%. The median of the radiation field uniformity measurements was 2.7% and the host/audit agreement in field size was within 1 mm. Test tolerances and frequencies were within the national recommendations for kV units. Conclusions: The dosimetric characterisation of the Papillon 50 was validated by the audit measurements for all participating centres, thus providing reassurance that the implementation had been performed within the standards stated in previously published audit work and recommendations for kV and electronic brachytherapy units. However, optimised and standardised quality assurance testing could be achieved by reducing some methodological differences observed. Keywords: Contact brachytherapy, Electronic brachytherapy, Audit

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

    African Journals Online (AJOL)

    Objective. This study audited the process of ethics approval for Master's research at the Nelson R Mandela School of Medicine, Durban, KwaZulu-Natal, South Africa. Methods. After obtaining the appropriate ethical approval, all the correspondence surrounding each Master's proposal for the year 2010 was reviewed.

  1. Environmental management & audit 2: Management systems

    OpenAIRE

    2018-01-01

    The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jere...

  2. AUTOMATION OF ENTERPRISE AUDIT MANAGEMENT SYSTEM

    OpenAIRE

    Prashant P.Suryawanshi; Jayalaxmi G.N

    2014-01-01

    In earlier days auditing was by an independent person or body of persons with the help of vouchers, documents, information and explanations received from the authorities, for the purpose of ascertaining whether the works done entered in the books are genuine and have been entered with proper authority. It was done manually. Its job is also to find out whether they are accurate and that the works are done in accordance with law and rules and regulations of the organization in pa...

  3. Decission Support System (DSS dalam Auditing Untuk Apa Digunakan

    Directory of Open Access Journals (Sweden)

    Priyono Puji Prasetyo

    2015-12-01

    Full Text Available Komputer semakin sering digunakan pada kantor akuntan. Tidak hanya digunakan untuk menggantikan kegiatan yang bersifat manual, tetapi juga sebagai alat bantu bagi akuntan dalam pengambilan keputusan. Keputusan yang dibuat dengan dukungan (decision support sistem komputer ini diharapkan tidak hanya akan lebih efisien, tetapi juga lebih efektif dalam mencapai tujuan. Konsekuensi-nya, bantuan semacam itu memperoleh dukungan yang luas untuk digunakan dalam auditing dan bidang pekerjaan lainnya. Apa yang menyebabkan Decision Support System (DSS digunakan adalah kemampuannya membantu akuntan dalam proses pembuatan keputusan audit. Alat ini perlu dipergunakan oleh akuntan karena profesi akuntansi berhadapan dengan pasar yang semakin besar, saingan yang lebih ketat serta tekanan hukum, sehingga auditor independen dituntut untuk mengembangkan kualitas pelayanan audit dengan harga yang lebih kompetitif.Tulisan ini bertujuan untuk membahas penggunaan Decision Support System (DSS dalam auditing. Pembahasan akan dimulai dengan sejarah perkembangan komputer yang kemudian disusul dengan uraian tentang decision support system (DSS. Uraian yang agak luas mengenai penggunaan DSS dalam auditing diberikan pada seksi berikutnya. Berdasarkan uraian mengenai DSS tersebut akan diberikan kesimpulan untuk mengakhiri tulisan ini.

  4. Developing 360 degree feedback system for KINS

    International Nuclear Information System (INIS)

    Han, In Soo; Cheon, B. M.; Kim, T. H.; Ryu, J. H.

    2003-12-01

    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

  5. 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.

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

    International Nuclear Information System (INIS)

    Sonavane, V.L.; Kulkarni, S.L.

    1995-01-01

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

  7. Expert System Dan Aplikasinya Dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

    OpenAIRE

    Suryandari, Erni

    2001-01-01

    Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the...

  8. Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

    OpenAIRE

    Erni Suryandari

    2005-01-01

    Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the...

  9. 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. 

  10. 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. 

  11. Compressed air system audit in a chemical company

    Energy Technology Data Exchange (ETDEWEB)

    Radgen, P. [Fraunhofer ISI, Karlsruhe (Germany)

    2005-07-01

    This paper describes the results achieved during a compressed air system audit at a chemical company in Switzerland. The aim of the audit conducted in Muttenz at the site of Clariant Schweiz AG was to analyse the installed compressed air system and its operation in order to identify energy and cost saving potentials. Because there was measurement equipment already installed, it was not necessary to install a new meter. Instead the existing data had to be extracted from the controlled system and regrouped for the analysis. Aggregated data for 2003 and 2004 and a set of detailed data acquired in the course of one week were used for the analysis. The audit identified a number of measures to improve the compressed air system, but had to conclude that the saving potentials at this site are below average. The audit included the compressors, the air treatment and air distribution up to production or storage buildings. The saving potential identified was quantified as about 300 000 kWh/a, or 13.3% of the compressed air energy demand. The cost savings were calculated to be around 41 852 Swiss Franks. (orig.)

  12. Report on the Audit ot the Acquisition of the Tacit Rainbow Anti-Radiation Missile System

    Science.gov (United States)

    1991-06-24

    This is our final report on the audit of the Tacit Rainbow Anti-Radiation Missile System (Tacit Rainbow) for your information and use. We performed... the audit from March through December 1990. The audit objective was to evaluate the acquisition management of the air-launched Tacit Rainbow system to...contains no recommendations because DoD took action to cancel the Tacit Rainbow system in FY 1992. We are bringing the issues identified during the audit to

  13. Functional and Physical Configuration Audits of the Navy Tactical Command System-Afloat

    National Research Council Canada - National Science Library

    Brannin, Patricia

    1996-01-01

    We are providing this report for your information and use. This report is the fifth in a series of reports resulting from our audit of functional and physical configuration audits of Defense systems...

  14. 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.

  15. 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.

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

    OpenAIRE

    Olumuyiwa O. Matthew; Carl Dudley

    2015-01-01

    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 consider...

  17. Treatment planning systems dosimetry auditing project in Portugal.

    Science.gov (United States)

    Lopes, M C; Cavaco, A; Jacob, K; Madureira, L; Germano, S; Faustino, S; Lencart, J; Trindade, M; Vale, J; Batel, V; Sousa, M; Bernardo, A; Brás, S; Macedo, S; Pimparel, D; Ponte, F; Diaz, E; Martins, A; Pinheiro, A; Marques, F; Batista, C; Silva, L; Rodrigues, M; Carita, L; Gershkevitsh, E; Izewska, J

    2014-02-01

    The Medical Physics Division of the Portuguese Physics Society (DFM_SPF) in collaboration with the IAEA, carried out a national auditing project in radiotherapy, between September 2011 and April 2012. The objective of this audit was to ensure the optimal usage of treatment planning systems. The national results are presented in this paper. The audit methodology simulated all steps of external beam radiotherapy workflow, from image acquisition to treatment planning and dose delivery. A thorax CIRS phantom lend by IAEA was used in 8 planning test-cases for photon beams corresponding to 15 measuring points (33 point dose results, including individual fields in multi-field test cases and 5 sum results) in different phantom materials covering a set of typical clinical delivery techniques in 3D Conformal Radiotherapy. All 24 radiotherapy centers in Portugal have participated. 50 photon beams with energies 4-18 MV have been audited using 25 linear accelerators and 32 calculation algorithms. In general a very good consistency was observed for the same type of algorithm in all centres and for each beam quality. The overall results confirmed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy is generally acceptable with no major causes for concern. This project contributed to the strengthening of the cooperation between the centres and professionals, paving the way to further national collaborations. Copyright © 2013 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  18. 75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

    Science.gov (United States)

    2010-10-05

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

  19. Report on the Audit of the Procurement of the Combined Arms Training-Integrated Evaluation System

    Science.gov (United States)

    1990-05-23

    This is our final report on the Audit of the Procurement of the Combined Arms Training-Integrated Evaluation System (CATIES). We made the audit from...January through September 1989 in response to a Hotline complaint alleging irregularities in the procurement of CATIES. The audit objectives were to

  20. External Quality Control Review of the Defense Information Systems Agency Audit Organization

    Science.gov (United States)

    2012-08-07

    We are providing this report for your information and use. We have reviewed the system of quality control for the audit organization of the Defense...audit organization encompasses the audit organization’s leadership, emphasis on performing high quality work, and policies and procedures established

  1. Clinical audit and quality systems - practical implementation in Finland

    International Nuclear Information System (INIS)

    Jaervinen, H.

    2003-01-01

    Clinical audit is a new concept of significant importance for the quality of radiological practices, introduced by the EC Medical Exposure Directive (MED, 97/43/EURATOM). By definition, clinical audit means 'a systematic examination or review of medical radiological procedures which seeks to improve the quality and the outcome of patient care, through structured review whereby radiological practices, procedures, and results are examined against agreed standards for good medical radiological procedures, with modifications of the practices where indicated and the application of new standards if necessary'. In its most profound meaning, being introduced in the medical exposure directive, clinical audit can be seen as a review of the success in implementing the justification and optimization principles, and therefore, it is to a large extent an issue of radiation safety for the patient. According to the directive, clinical audits shall be 'carried out in accordance with national procedures'. For the last few years, parallel to the development of the MED in Europe, there has been a worldwide tendency to implement appropriate quality systems (QS) in the health care organizations, in accordance with the international quality standards (ISO 9000 series etc). Such quality systems have been applied for a long time and very widely by the industry. It is a strong belief that the development of quality systems for health care would result in equal benefits as trusted in industry, in terms of efficiency and safety of health care services. For radiological practices, the quality systems are expected to become a framework for improving the optimization of practices and for maintaining good radiation safety, as well as providing a mechanism to prevent mistakes and accidents. In some countries, like the UK and The Netherlands, there are legal requirements to establish and maintain quality systems at certain type of radiological units. In some countries and some radiological units

  2. Spacecraft System Integration and Test: SSTI Lewis critical design audit

    Science.gov (United States)

    Brooks, R. P.; Cha, K. K.

    1995-01-01

    The Critical Design Audit package is the final detailed design package which provides a comprehensive description of the SSTI mission. This package includes the program overview, the system requirements, the science and applications activities, the ground segment development, the assembly, integration and test description, the payload and technology demonstrations, and the spacecraft bus subsystems. Publication and presentation of this document marks the final requirements and design freeze for SSTI.

  3. 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…

  4. Audit Report. Johnston Atoll Chemical Agent Disposal System Preparation for Year 2000

    National Research Council Canada - National Science Library

    1998-01-01

    .... The overall audit objective was to determine whether the Johnston Atoll Chemical Agent Disposal System was adequately preparing its information technology systems to resolve date-processing issues...

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

    Science.gov (United States)

    Scott, Judith A; Camden, Mindy

    2011-01-01

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

  6. Safety of the French power grid: audit and annual reporting; Surete du systeme electrique francais: audit et reporting annuel

    Energy Technology Data Exchange (ETDEWEB)

    Tesseron, J.M. [Reseau de Transport d' Electricite (RTE), 92 - Paris la Defense (France)

    2006-09-15

    Power system reliability is at the core of the responsibilities entrusted to RTE, the French transmission system operator. Considering the particularly important issue of reliability, RTE's management has set up an entity which reports to it directly on this subject. The two main activities of this entity involve drawing up the annual system reliability report and carrying out audits devoted to reliability. After going over the principles governing the control of system reliability in France, the document presents the experience acquired since 2000. The principles underlying the drafting of the annual reliability report and the method for scheduling and performing the reliability audits are first set out. The author then goes on to present how these principles are applied to two reliability audits, one carried out on voltage control and the other on the control of the clearance time of short-circuits affecting the 400 kV grid. (author)

  7. 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.

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

    African Journals Online (AJOL)

    2014-05-01

    May 1, 2014 ... of ethics approval for Master's level research at the Nelson R Mandela ... The following information was retrieved: ... Any system designed to improve this situation must ensure that high standards of vigilance are maintained, ...

  9. Factors for change in maternal and perinatal audit systems in Dar es Salaam hospitals, Tanzania.

    Science.gov (United States)

    Nyamtema, Angelo S; Urassa, David P; Pembe, Andrea B; Kisanga, Felix; van Roosmalen, Jos

    2010-06-03

    Effective maternal and perinatal audits are associated with improved quality of care and reduction of severe adverse outcome. Although audits at the level of care were formally introduced in Tanzania around 25 years ago, little information is available about their existence, performance, and practical barriers to their implementation. This study assessed the structure, process and impacts of maternal and perinatal death audit systems in clinical practice and presents a detailed account on how they could be improved. A cross sectional descriptive study was conducted in eight major hospitals in Dar es Salaam in January 2009. An in-depth interview guide was used for 29 health managers and members of the audit committees to investigate the existence, structure, process and outcome of such audits in clinical practice. A semi-structured questionnaire was used to interview 30 health care providers in the maternity wards to assess their awareness, attitude and practice towards audit systems. The 2007 institutional pregnancy outcome records were reviewed. Overall hospital based maternal mortality ratio was 218/100,000 live births (range: 0 - 385) and perinatal mortality rate was 44/1000 births (range: 17 - 147). Maternal and perinatal audit systems existed only in 4 and 3 hospitals respectively, and key decision makers did not take part in audit committees. Sixty percent of care providers were not aware of even a single action which had ever been implemented in their hospitals because of audit recommendations. There were neither records of the key decision points, action plan, nor regular analysis of the audit reports in any of the facilities where such audit systems existed. Maternal and perinatal audit systems in these institutions are poorly established in structure and process; and are less effective to improve the quality of care. Fundamental changes are urgently needed for successful audit systems in these institutions.

  10. Analysis of the quality of hospital information systems Audit Trails.

    Science.gov (United States)

    Cruz-Correia, Ricardo; Boldt, Isabel; Lapão, Luís; Santos-Pereira, Cátia; Rodrigues, Pedro Pereira; Ferreira, Ana Margarida; Freitas, Alberto

    2013-08-06

    Audit Trails (AT) are fundamental to information security in order to guarantee access traceability but can also be used to improve Health information System's (HIS) quality namely to assess how they are used or misused. This paper aims at analysing the existence and quality of AT, describing scenarios in hospitals and making some recommendations to improve the quality of information. The responsibles of HIS for eight Portuguese hospitals were contacted in order to arrange an interview about the importance of AT and to collect audit trail data from their HIS. Five institutions agreed to participate in this study; four of them accepted to be interviewed, and four sent AT data. The interviews were performed in 2011 and audit trail data sent in 2011 and 2012. Each AT was evaluated and compared in relation to data quality standards, namely for completeness, comprehensibility, traceability among others. Only one of the AT had enough information for us to apply a consistency evaluation by modelling user behaviour. The interviewees in these hospitals only knew a few AT (average of 1 AT per hospital in an estimate of 21 existing HIS), although they all recognize some advantages of analysing AT. Four hospitals sent a total of 7 AT - 2 from Radiology Information System (RIS), 2 from Picture Archiving and Communication System (PACS), 3 from Patient Records. Three of the AT were understandable and three of the AT were complete. The AT from the patient records are better structured and more complete than the RIS/PACS. Existing AT do not have enough quality to guarantee traceability or be used in HIS improvement. Its quality reflects the importance given to them by the CIO of healthcare institutions. Existing standards (e.g. ASTM:E2147, ISO/TS 18308:2004, ISO/IEC 27001:2006) are still not broadly used in Portugal.

  11. 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.

  12. 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.

  13. AUDIT INFORMATION CONTENT

    OpenAIRE

    Ioan Rus

    2012-01-01

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

  14. 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.

  15. 28 CFR 23.40 - Monitoring and auditing of grants for the funding of intelligence systems.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Monitoring and auditing of grants for the 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...

  16. Construction of a Communication Audit: An Examination of Communication Systems and Their Effectiveness.

    Science.gov (United States)

    Peterson, Brent D., Ed.; Greenbaum, Howard H., Ed.

    Abstracts of 12 papers concerning the effectiveness of various communication systems are printed here. Subjects of the papers are: the appraisal of organizational communication systems, and evaluation of ECCO analysis as a communication audit methodology, assessment of attitude and opinion change effects of the communication audit, organizational…

  17. Cobit system in the audit processes of the systems of computer systems

    Directory of Open Access Journals (Sweden)

    Julio Jhovany Santacruz Espinoza

    2017-12-01

    Full Text Available The present research work has been carried out to show the benefits of the use of the COBIT system in the auditing processes of the computer systems, the problem is related to: How does it affect the process of audits in the institutions, use of the COBIT system? The main objective is to identify the incidence of the use of the COBIT system in the auditing process used by computer systems within both public and private organizations; In order to achieve our stated objectives of the research will be developed first with the conceptualization of key terms for an easy understanding of the subject, as a conclusion: we can say the COBIT system allows to identify the methodology by using information from the IT departments, to determine the resources of the (IT Information Technology, specified in the COBIT system, such as files, programs, computer networks, including personnel that use or manipulate the information, with the purpose of providing information that the organization or company requires to achieve its objectives.

  18. Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

    Directory of Open Access Journals (Sweden)

    Erni Suryandari

    2005-07-01

    Full Text Available Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.

  19. A multicenter prospective study of surgical audit systems.

    Science.gov (United States)

    Haga, Yoshio; Ikejiri, Koji; Wada, Yasuo; Takahashi, Tadateru; Ikenaga, Masakazu; Akiyama, Noriyoshi; Koike, Shoichiro; Koseki, Masato; Saitoh, Toshihiro

    2011-01-01

    This study was undertaken to evaluate a modified form of Estimation of Physiologic Ability and Surgical Stress (E-PASS) for surgical audit comparing with other existing models. Although several scoring systems have been devised for surgical audit, no nation-wide survey has been performed yet. We modified our previous E-PASS surgical audit system by computing the weights of 41 procedures, using data from 4925 patients who underwent elective digestive surgery, designated it as mE-PASS. Subsequently, a prospective cohort study was conducted in 43 national hospitals in Japan from April 1, 2005, to April 8, 2007. Variables for the E-PASS and American Society of Anesthesiologists (ASA) status-based model were collected for 5272 surgically treated patients. Of the 5272 patients, we also collected data for the Portsmouth modification of Physiologic and Operative Severity Score for the enUmeration of Mortality and morbidity (P-POSSUM) in 3128 patients. The area under the receiver operative characteristic curve (AUC) was used to evaluate discrimination performance to detect in-hospital mortality. The ratio of observed to estimated in-hospital mortality rates (OE ratio) was defined as a measure of quality. The numbers of variables required were 10 for E-PASS, 7 for mE-PASS, 20 for P-POSSUM, and 4 for the ASA status-based model. The AUC (95% confidence interval) values were 0.86 (0.79-0.93) for E-PASS, 0.86 (0.79-0.92) for mE-PASS, 0.81 (0.75-0.88) for P-POSSUM, and 0.73 (0.63-0.83) for the ASA status-based model. The OE ratios for mE-PASS among large-volume hospitals significantly correlated with those for E-PASS (R = 0.93, N = 9, P = 0.00026), P-POSSUM (R = 0.96, N = 6, P = 0.0021), and ASA status-based model (R = 0.83, N = 9, P = 0.0051). Because of its features of easy use, accuracy, and generalizability, mE-PASS is a candidate for a nation-wide survey.

  20. 41 CFR 102-118.350 - Does establishing a prepayment audit system or program change the responsibilities of the...

    Science.gov (United States)

    2010-07-01

    ... prepayment audit system or program change the responsibilities of the certifying officers? 102-118.350... System (Continued) FEDERAL MANAGEMENT REGULATION TRANSPORTATION 118-TRANSPORTATION PAYMENT AND AUDIT... Does establishing a prepayment audit system or program change the responsibilities of the certifying...

  1. A Logic for Auditing Accountability in Decentralized Systems

    NARCIS (Netherlands)

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

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

  2. 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.

  3. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

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

  4. A method of quality audit for treatment planning system for intracavitary HDR brachytherapy

    International Nuclear Information System (INIS)

    Sharma, S.D.; Vandana, S.; Philomina, A.; Kannan, S.; Rituraj, U.

    2007-01-01

    High dose rate brachytherapy is a multipurpose modality. Quality audit (QAu) is an independent examination and evaluation of quality assurance activities and results of an institution. Both clinical and physical aspects of patient treatments must be subjected to careful control and planning to achieve a high degree of accuracy in radiation therapy treatments. Comprehensive quality assurance (QA) programmes should be established to cover all steps from dose prescription to dose delivery. These programmes should include detailed internal checks performed by the radiotherapy centres and external audits made by independent bodies. A systematic and independent examination and evaluation to determine whether quality activities and results comply with planned arrangements and whether the arrangements are implemented effectively and are suitable to achieve objectives is called quality audit. One purpose of a quality audit (QAu) is to evaluate the need for improvement or corrective action

  5. 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.

  6. EFFECT OF QUALITY CONTROL SYSTEM ON AUDIT QUALITY WITH PROFESSIONAL COMMITMENTS AS A MODERATION VARIABLE

    Directory of Open Access Journals (Sweden)

    Ramadhani R.

    2017-12-01

    Full Text Available This study aims to test the effect of every element of Quality Control System (QCS that is leadership responsibilities for quality on audit, relevant ethical requirements, acceptance and continuance of client relationships and certain engagements, assignment of engagement team, engagement performance, monitoring, and documentation on audit quality as well as to test whether the professional commitment moderate effect of every element of QCS on audit quality. The population was the staff auditors working in public accounting firms domiciled in Jakarta City, especially Central Jakarta area with the drawing of 84 respondents. The statistical method used was SEM PLS with the help of SmartPLS application. The results of this study indicate that from seven elements of QCS, only relevant ethical requirements that affect on audit quality. Furthermore, the study also found that professional commitment cannot moderate the relationship between the seven elements of QCS on audit quality.

  7. A Development of Automatic Audit System for Written Informed Consent using Machine Learning.

    Science.gov (United States)

    Yamada, Hitomi; Takemura, Tadamasa; Asai, Takahiro; Okamoto, Kazuya; Kuroda, Tomohiro; Kuwata, Shigeki

    2015-01-01

    In Japan, most of all the university and advanced hospitals have implemented both electronic order entry systems and electronic charting. In addition, all medical records are subjected to inspector audit for quality assurance. The record of informed consent (IC) is very important as this provides evidence of consent from the patient or patient's family and health care provider. Therefore, we developed an automatic audit system for a hospital information system (HIS) that is able to evaluate IC automatically using machine learning.

  8. Auditing supports the integration of management systems in the nuclear industry

    International Nuclear Information System (INIS)

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

    2004-01-01

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

  9. 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…

  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. 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

  12. 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

  13. The U.S. Accreditation System and the CRE's Quality Audits--A Comparative Study.

    Science.gov (United States)

    Amaral, Alberto M. S. C.

    1998-01-01

    Compares the U.S. system of accrediting higher education institutions with the European Association of Universities' Quality Audits. Recommends external agencies such as the U.S. regional accrediting agencies to conduct meta evaluation. (SK)

  14. Audit Monitoring For Quality Management System (QMS) In Malaysian Nuclear Agency

    International Nuclear Information System (INIS)

    Fazila Said; Nurul Huda Mudri; Nurul Zusyakirah Ishak

    2013-01-01

    Auditing for Quality Management System (QMS) is a tool that helps an organization to enhance the quality performance. The audit was performed to check, maintain and improve the QMS practice. It is a compulsory for an organization to undergo series of audit in order to maintain the certification based on standard. In Malaysian Nuclear Agency, audit activities is monitored by Research and Innovation Management Centre (RIMC) that manage and ensure the internal and external audit are performed effectively. This paper will discuss the audit status of the processes that implement MS ISO 9001 and laboratories that accredited with MS ISO/ IEC 17025 for consecutive five years from year 2008 till 2012. Among the factors that show the effectiveness of QMS are cumulative of non-conformance (nc) according to duration of certification, frequency of nc by clause and comparison of non conformance and conformance clause within five years. The improvement plans from RIMC are also have been discussed according to four factors; internal audit quality, organizational setting, management support and auditee attributes. (author)

  15. 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.

  16. 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.

  17. 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.

  18. Audit the effectiveness of the electronic system of public (state) procurement

    OpenAIRE

    Pysmenna, М.

    2017-01-01

    The study deals with the methodology of the audit the effectiveness of e-environment for public procurement. The purpose of this paper is deepening theoretical and methodological framework for auditing electronic systems for public (government) procurement. Research methods included analysis of legislation in the area of procurement, monitoring of individual transactions of public (state) procurement, interview with the responsible persons of budgetary funds on the assessment of the effective...

  19. 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.

  20. The Radiotherapy Dosimetry Audit System In the UK

    International Nuclear Information System (INIS)

    Thwaites, D.I.

    1999-01-01

    Two national radiotherapy dosimetry intercomparisons have been earned out in the UK, involving all radiotherapy institutes. The first was concerned with megavoltage photon beams and looked at beam calibration and simple three-field planned distributions in a geometric phantom. The intercomparisons were carried out by an independent intercomparison physicist visiting each department in turn and making measurements with ion chambers, following a fixed protocol. The beam calibration intercomparison was earned out on every 60 C o beam and every MV x-ray beam, whilst the planned comparisons were carried out on one beam only. The plans included effects of wedges, oblique incidence and inhomogeneities. The study was unfunded and took a significant time (1988-1991) to cover the 65 or so centres. It was followed up by a national electron dosimetry intercomparison which was fended (Department of Health) and which ran from 1994-1996. This audited three electron beam energies in each centre (depth dose, beam energy, dose calibration) and also included a follow-up of the original photon beam intercomparison. In general these studies showed good consistency of dosimetry across the UK centres, with mean (measured/locally stated) doses being close to unity and standard deviations of the distributions of values being approx. 1.5 and 1% for photons, 1.8% for electrons for beam calibration and 2.5-3.5% for the planned multi-beam situations. 97-100% of measurements were within the pre-set 3% tolerance for beam calibration and around 90% of the measurements within a pre-set 5% tolerance for planned situations. The studies did highlight some areas where increased on Q A could provide benefits. In particular the photon intercomparison discovered one 60 C o unit mis calibration which led to national recommendations for the implementation of Quality Systems in radiotherapy departments

  1. LongLine: Visual Analytics System for Large-scale Audit Logs

    Directory of Open Access Journals (Sweden)

    Seunghoon Yoo

    2018-03-01

    Full Text Available Audit logs are different from other software logs in that they record the most primitive events (i.e., system calls in modern operating systems. Audit logs contain a detailed trace of an operating system, and thus have received great attention from security experts and system administrators. However, the complexity and size of audit logs, which increase in real time, have hindered analysts from understanding and analyzing them. In this paper, we present a novel visual analytics system, LongLine, which enables interactive visual analyses of large-scale audit logs. LongLine lowers the interpretation barrier of audit logs by employing human-understandable representations (e.g., file paths and commands instead of abstract indicators of operating systems (e.g., file descriptors as well as revealing the temporal patterns of the logs in a multi-scale fashion with meaningful granularity of time in mind (e.g., hourly, daily, and weekly. LongLine also streamlines comparative analysis between interesting subsets of logs, which is essential in detecting anomalous behaviors of systems. In addition, LongLine allows analysts to monitor the system state in a streaming fashion, keeping the latency between log creation and visualization less than one minute. Finally, we evaluate our system through a case study and a scenario analysis with security experts.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. Implementation of a system for external audits beam radiation therapy in terms of reference no

    International Nuclear Information System (INIS)

    Alonso Samper, Jose Luis; Dominguez, Lourdes; Alert Silva, Jose; Alfonso Laguardia, Rodolfo; Larrinaga Cortina, Eduardo; Garcia Yip, Fernando; Rodriguez Machado, Jorge; Morales Lopez, Jorge Luis; Silvestre Patallo, Ileana

    2009-01-01

    This paper presents our experience in implementing a external audit system for radiotherapy beam in no reference conditions with the use of CIRS and a summary of the measurements with him made.This paper presents our experience in implementing a external audit system for radiotherapy beam in no reference conditions with the use of CIRS and a summary of the measurements with him made. Centers were audited with external beam high-energy Co-60, 6 MV and 15 MV and were considered 4 treatment planning systems (TPS): AMEPLAN, Theraplan Plus, Precise Plan and MIRS to calculate doses prescribed in each test case. All measurements were acquired by the audit team using the anthropomorphic phantom CIRS, Semiflex chamber PTW 31010 and PTW electrometer STATES. The implementation and development of the external audits of beams radiotherapy in terms of 'no reference' has brought an improvement in both clinical aspects of treatment and the radiation safety and the quality control, has given us greater confidence and for this reason we believe has become essential. (Author)

  7. Waste processing plant eco-auditing system for minimization of environmental risk: European Communities regulatory proposal

    International Nuclear Information System (INIS)

    Brunetti, N.

    1993-01-01

    This paper delineates a system of process control and monitoring checks to be applied to municipal-industrial waste processing and disposal plants to ensure their energy efficient, environmentally safe and reliable operation. In line with European Communities environmental protection strategies, this eco-auditing system requires the preparation of environmental impacts statements on a regular basis during plant operation, as well as, prior to plant start-up. Continuous plant environmental compatibility evaluations are to ascertain: material and energy inputs and outputs; the composition and amounts of exhaust gases released into the atmosphere and the integrity of treatment liquids; control and monitoring instrumentation reliability. The implementation of the auditing system is to be carried out under the supervision of authorized auditing personnel. Waste processing and disposal plants are to make maximum use of energy and materials recovery processes so as to minimize energy consumption and risk to the environment

  8. External review systems for radiation oncology facilities - clinical audit versus other review systems

    International Nuclear Information System (INIS)

    Bogusz-Czerniewicz, M.

    2009-01-01

    Background: Between 1996 and 1999 project team of ExPeRT, catalogued four external review systems of health care facilities in the European Union and countries associated with EU. Aim: The aim of this paper is a/ to identify and compare currently existing external review systems for radiation oncology facilities and b/ to distinguish main differences between clinical audit and other external evaluation models and c/ to identify where those models are currently used in European Union member states. Materials and Methods: Based on the literature review and the survey conducted between January and April 2007 among representatives of 67 national societies (for diagnostic radiology, radiotherapy and nuclear medicine) in European Union member states, the analysis of existing external review systems in radiation oncology was performed. Relevant information about purpose, scope and methodology of evaluation process for those systems were surveyed. Results: The response to the questionnaire was 72%. Only a few countries did not supply any reply in spite of repeated enquiries to several recipients. Six main categories of systems aiming at measuring the quality of service management and delivery were identified: professional peer review -based schemes, hospital accreditation, accreditation in terms of ISO standards, award seeking, certification by International Standards Organization, and clinical audit. Conclusions: Though the methodology and terminology of the five main external review systems differ, a constant movement towards collaboration and convergence of those models has been observed. Due to the social, political, and economical aspects of each European country, the different audit systems have been implemented either on voluntary or mandatory basis. (author)

  9. 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

    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...... 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...... 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...

  10. Integration of LDSE and LTVS logs with HIPAA compliant auditing system (HCAS)

    Science.gov (United States)

    Zhou, Zheng; Liu, Brent J.; Huang, H. K.; Guo, Bing; Documet, Jorge; King, Nelson

    2006-03-01

    The deadline of HIPAA (Health Insurance Portability and Accountability Act) Security Rules has passed on February 2005; therefore being HIPAA compliant becomes extremely critical to healthcare providers. HIPAA mandates healthcare providers to protect the privacy and integrity of the health data and have the ability to demonstrate examples of mechanisms that can be used to accomplish this task. It is also required that a healthcare institution must be able to provide audit trails on image data access on demand for a specific patient. For these reasons, we have developed a HIPAA compliant auditing system (HCAS) for image data security in a PACS by auditing every image data access. The HCAS was presented in 2005 SPIE. This year, two new components, LDSE (Lossless Digital Signature Embedding) and LTVS (Patient Location Tracking and Verification System) logs, have been added to the HCAS. The LDSE can assure medical image integrity in a PACS, while the LTVS can provide access control for a PACS by creating a security zone in the clinical environment. By integrating the LDSE and LTVS logs with the HCAS, the privacy and integrity of image data can be audited as well. Thus, a PACS with the HCAS installed can become HIPAA compliant in image data privacy and integrity, access control, and audit control.

  11. Development of a TLD mailed system for remote dosimetry audit for 192Ir HDR and PDR sources

    International Nuclear Information System (INIS)

    Roue, Amelie; Venselaar, Jack L.M.; Ferreira, Ivaldo H.; Bridier, Andre; Dam, Jan van

    2007-01-01

    Background and purpose: In the framework of an ESTRO ESQUIRE project, the BRAPHYQS Physics Network and the EQUAL-ESTRO laboratory have developed a procedure for checking the absorbed dose to water in the vicinity of HDR or PDR sources using a mailed TLD system. The methodology and the materials used in the procedure are based on the existing EQUAL-ESTRO external radiotherapy dose checks. Materials and methods: A phantom for TLD postal dose assurance service, adapted to accept catheters from different HDR afterloaders, has been developed. The phantom consists of three PMMA tubes supporting catheters placed at 120 degrees around a central TLD holder. A study on the use of LiF powder type DTL 937 (Philitech) has been performed in order to establish the TLD calibration in dose-to-water at a given distance from 192 Ir source, as well as to determine all correction factors to convert the TLD reading into absorbed dose to water. The dosimetric audit is based on the comparison between the dose to water measured with the TL dosimeter and the dose calculated by the clinical TPS. Results of the audits are classified in four different levels depending on the ratio of the measured dose to the stated dose. The total uncertainty budget in the measurement of the absorbed dose to water using TLD near an 192 Ir HDR source, including TLD reading, correction factors and TLD calibration coefficient, is determined as 3.27% (1 s). Results: To validate the procedures, the external audit was first tested among the members of the BRAPHYQS Network. Since November 2004, the test has been made available for use by all European brachytherapy centres. To date, 11 centres have participated in the checks and the results obtained are very encouraging. Nevertheless, one error detected has shown the usefulness of this audit. Conclusion: A method of absorbed dose to water determination in the vicinity of an 192 Ir brachytherapy source was developed for the purpose of a mailed TL dosimetry system. The

  12. Development of a TLD mailed system for remote dosimetry audit for (192)Ir HDR and PDR sources.

    Science.gov (United States)

    Roué, Amélie; Venselaar, Jack L M; Ferreira, Ivaldo H; Bridier, André; Van Dam, Jan

    2007-04-01

    In the framework of an ESTRO ESQUIRE project, the BRAPHYQS Physics Network and the EQUAL-ESTRO laboratory have developed a procedure for checking the absorbed dose to water in the vicinity of HDR or PDR sources using a mailed TLD system. The methodology and the materials used in the procedure are based on the existing EQUAL-ESTRO external radiotherapy dose checks. A phantom for TLD postal dose assurance service, adapted to accept catheters from different HDR afterloaders, has been developed. The phantom consists of three PMMA tubes supporting catheters placed at 120 degrees around a central TLD holder. A study on the use of LiF powder type DTL 937 (Philitech) has been performed in order to establish the TLD calibration in dose-to-water at a given distance from (192)Ir source, as well as to determine all correction factors to convert the TLD reading into absorbed dose to water. The dosimetric audit is based on the comparison between the dose to water measured with the TL dosimeter and the dose calculated by the clinical TPS. Results of the audits are classified in four different levels depending on the ratio of the measured dose to the stated dose. The total uncertainty budget in the measurement of the absorbed dose to water using TLD near an (192)Ir HDR source, including TLD reading, correction factors and TLD calibration coefficient, is determined as 3.27% (1s). To validate the procedures, the external audit was first tested among the members of the BRAPHYQS Network. Since November 2004, the test has been made available for use by all European brachytherapy centres. To date, 11 centres have participated in the checks and the results obtained are very encouraging. Nevertheless, one error detected has shown the usefulness of this audit. A method of absorbed dose to water determination in the vicinity of an (192)Ir brachytherapy source was developed for the purpose of a mailed TL dosimetry system. The accuracy of the procedure was determined. This method allows a

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

    Science.gov (United States)

    Elsaghier, A A F

    2015-09-01

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

  14. Mercury Deposition Network Site Operator Training for the System Blank and Blind Audit Programs

    Science.gov (United States)

    Wetherbee, Gregory A.; Lehmann, Christopher M.B.

    2008-01-01

    The U.S. Geological Survey operates the external quality assurance project for the National Atmospheric Deposition Program/Mercury Deposition Network. The project includes the system blank and blind audit programs for assessment of total mercury concentration data quality for wet-deposition samples. This presentation was prepared to train new site operators and to refresh experienced site operators to successfully process and submit system blank and blind audit samples for chemical analysis. Analytical results are used to estimate chemical stability and contamination levels of National Atmospheric Deposition Program/Mercury Deposition Network samples and to evaluate laboratory variability and bias.

  15. 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.

  16. 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.

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Kaurai E. Masanganise

    2013-06-01

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

  19. 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.

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

    Directory of Open Access Journals (Sweden)

    M.S. Pysmenna

    2017-08-01

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

  1. Radiological, health, and safety, and occurrence reporting system audit report, Rifle, Colorado

    International Nuclear Information System (INIS)

    1993-11-01

    This paper describes an audit dated September 14--16, 1993. The performance of the contractors and subcontractors responsible for remedial action work at the former uranium ore processing site at Rifle, Colorado, and the uranium tailings disposal cell at Estes Gulch (Colorado) was reviewed during an audit conducted September 14 through 16, 1993. MK-Ferguson Company (MK-F) is the Remedial Action Contractor (RAC) responsible for engineering and construction management of the Rifle operations. The audit focused on radiological issues, occupational safety and health (OS ampersand H) issues, and the Occurrence Reporting and Processing System (ORPS). The close-out meeting was held on September 16, 1993, which was attended by representatives of MK-F, the US Department of Energy (DOE), and the Technical Assistance Contractor (TAC)

  2. Measuring use of electronic health record functionality using system audit information.

    Science.gov (United States)

    Bowes, Watson A

    2010-01-01

    Meaningful and efficient methods for measuring Electronic Health Record (EHR) adoption and functional usage patterns have recently become important for hospitals, clinics, and health care networks in the United State due to recent government initiatives to increase EHR use. To date, surveys have been the method of choice to measure EHR adoption. This paper describes another method for measuring EHR adoption which capitalizes on audit logs, which are often common components of modern EHRs. An Audit Data Mart is described which identified EHR functionality within 836 Departments, within 22 Hospitals and 170 clinics at Intermountain Healthcare, a large integrated delivery system. The Audit Data Mart successfully identified important and differing EHR functional usage patterns. These patterns were useful in strategic planning, tracking EHR implementations, and will likely be utilized to assist in documentation of "Meaningful Use" of EHR functionality.

  3. Identification of Classified Information in Unclassified DoD Systems During the Audit of Internal Controls and Data Reliability in the Deployable Disbursing System

    Science.gov (United States)

    2009-02-17

    Identification of Classified Information in Unclassified DoD Systems During the Audit of Internal Controls and Data Reliability in the Deployable...TITLE AND SUBTITLE Identification of Classified Information in Unclassified DoD Systems During the Audit of Internal Controls and Data Reliability...Systems During the Audit ofInternal Controls and Data Reliability in the Deployable Disbursing System (Report No. D-2009-054) Weare providing this

  4. 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

  5. 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

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

    NARCIS (Netherlands)

    Cornet, Ronald; Abu-Hanna, Ameen

    2005-01-01

    Objective: Medical terminological systems (TSs) play an increasingly important role in health care by supporting recording, retrieval and analysis of patient information. As the size and complexity of TSs are growing, the need arises for means to audit them, i.e. verify and maintain (logical)

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

    National Research Council Canada - National Science Library

    Lin, Mike

    2003-01-01

    ... (Buildings 1, 2, and 3) was conducted. The goals of the audit were to review energy and water use in the current main complex building, to review and inventory energy system equipment, and to devise short- and long-term energy improvement...

  8. Auditing description-logic-based medical terminological systems by detecting equivalent concept definitions

    NARCIS (Netherlands)

    Cornet, Ronald; Abu-Hanna, Ameen

    2008-01-01

    OBJECTIVE: To specify and evaluate a method for auditing medical terminological systems (TSs) based on detecting concepts with equivalent definitions. This method addresses two important problems: redundancy, where the same concept is represented more than once (described by different terms), and

  9. Development of a medical academic degree system in China.

    Science.gov (United States)

    Wu, Lijuan; Wang, Youxin; Peng, Xiaoxia; Song, Manshu; Guo, Xiuhua; Nelson, Hugh; Wang, Wei

    2014-01-01

    The Chinese government launched a comprehensive healthcare reform to tackle challenges to health equities. Medical education will become the key for successful healthcare reform. We describe the current status of the Chinese medical degree system and its evolution over the last 80 years. 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. 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 the Bologna Accord, setting up a system of easily comparable and

  10. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit.

    Science.gov (United States)

    Rutonjski, Laza; Petrović, Borislava; Baucal, Milutin; Teodorović, Milan; Cudić, Ozren; Gershkevitsh, Eduard; Izewska, Joanna

    2012-09-12

    Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT) and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs). The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable.

  11. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    International Nuclear Information System (INIS)

    Rutonjski, Laza; Petrović, Borislava; Baucal, Milutin; Teodorović, Milan; Čudić, Ozren; Gershkevitsh, Eduard; Izewska, Joanna

    2012-01-01

    Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT) and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs). The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable

  12. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    Directory of Open Access Journals (Sweden)

    Rutonjski Laza

    2012-09-01

    Full Text Available Abstract Background Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. Methods The audit was conducted in three radiotherapy departments of Serbia. An anthropomorphic phantom was scanned with a computed tomography unit (CT and treatment plans for eight different test cases involving various beam configurations suggested by the IAEA were prepared on local treatment planning systems (TPSs. The phantom was irradiated following the treatment plans for these test cases and doses in specific points were measured with an ionization chamber. The differences between the measured and calculated doses were reported. Results The measurements were conducted for different photon beam energies and TPS calculation algorithms. The deviation between the measured and calculated values for all test cases made with advanced algorithms were within the agreement criteria, while the larger deviations were observed for simpler algorithms. The number of measurements with results outside the agreement criteria increased with the increase of the beam energy and decreased with TPS calculation algorithm sophistication. Also, a few errors in the basic dosimetry data in TPS were detected and corrected. Conclusions The audit helped the users to better understand the operational features and limitations of their TPSs and resulted in increased confidence in dose calculation accuracy using TPSs. The audit results indicated the shortcomings of simpler algorithms for the test cases performed and, therefore the transition to more advanced algorithms is highly desirable.

  13. 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.

  14. Online patient dosimetry and an image quality audit system in digital radiology

    International Nuclear Information System (INIS)

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

    2006-01-01

    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

  15. Validation of risk assessment scoring systems for an audit of elective surgery for gastrointestinal cancer in elderly patients: an audit.

    Science.gov (United States)

    Wakabayashi, Hisao; Sano, Takanori; Yachida, Shinichi; Okano, Keiichi; Izuishi, Kunihiko; Suzuki, Yasuyuki

    2007-10-01

    The goal of this study was to validate the usefulness of risk assessment scoring systems for a surgical audit in elective digestive surgery for elderly patients. The validated scoring systems used were the Physiological and Operative Severity Score for enUmeration of Mortality and morbidity (POSSUM) and the Portsmouth predictor equation for mortality (P-POSSUM). This study involved 153 consecutive patients aged 75 years and older who underwent elective gastric or colorectal surgery between July 2004 and June 2006. A retrospective analysis was performed on data collected prior to each surgery. The predicted mortality and morbidity risks were calculated using each of the scoring systems and were used to obtain the observed/predicted (O/E) mortality and morbidity ratios. New logistic regression equations for morbidity and mortality were then calculated using the scores from the POSSUM system and applied retrospectively. The O/E ratio for morbidity obtained from POSSUM score was 0.23. The O/E ratios for mortality from the POSSUM score and the P-POSSUM were 0.15 and 0.38, respectively. Utilizing the new equations using scores from the POSSUM, the O/E ratio increased to 0.88. Both the POSSUM and P-POSSUM over-predicted the morbidity and mortality in elective gastrointestinal surgery for malignant tumors in elderly patients. However, if a surgical unit makes appropriate calculations using its own patient series and updates these equations, the POSSUM system can be useful in the risk assessment for surgery in elderly patients.

  16. Development Perspective of Regulatory Audit Code System for SFR Nuclear Safety Evaluation

    Energy Technology Data Exchange (ETDEWEB)

    Bae, Moo Hoon; Lee, Gil Soo; Shin, An Dong; Suh, Nam Duk [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2012-05-15

    A sodium-cooled fast reactor (SFR) in Korea is based on the KALIMER-600 concept developed by KAERI. Based on 'Long-term R and D Plan for Future Reactor Systems' which was approved by the Korea Atomic Energy Commission in 2008, the KAERI designer is scheduled to apply the design certification of the prototype SFR in 2017. In order to establish regulatory infrastructure for the licensing of a prototype SFR, KINS has develop the regulatory requirements for the demonstration SFR since 2010, and are scheduled to develop the regulatory audit code systems in regard to core, fuel, and system, etc. since 2012. In this study, the domestic code systems used for core design and safety evaluation of PWRs and the nuclear physics and code system for SFRs were briefly reviewed, and the development perspective of regulatory audit code system for SFR nuclear safety evaluation were derived

  17. Dynamic Systems with a Finite Degrees of Freedom Number

    Directory of Open Access Journals (Sweden)

    Ładziński Radosław

    2014-06-01

    Full Text Available Taking as a starting point the law of conservation of the total energy of the system, and introducing two basic state functions - the Lagrangian and the Rayleigh function, the general form of the equation of motion for any dynamic system with a finite number of degrees of freedom is derived. The theory is illustrated by considering the rotating - type electromechanical energy converter with six degrees of freedom being the model of all essentially important types of DC and AC machines, including rotating power amplifiers, induction - and synchronous type motors - all of them discussed from both, the steady-state and the transient point of view. In the next part of the paper there is described a simple electric circuit with its model characterized by the holonomic constraints of the velocity-type. Finally, there is presented the kinematics and dynamics of the interesting mechanical system - the gyroscope placed on the rotating Earth.

  18. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  19. 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.

  20. 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.

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

    Science.gov (United States)

    Cornet, Ronald; Abu-Hanna, Ameen

    2005-07-01

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

  2. 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.

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

    Science.gov (United States)

    McHugh, Seamus Mark; Loh, Kah Poh; Corrigan, Mark Anthony; Sheikh, Athar; Lehane, Elaine; Hill, Arnold David Konrad

    2012-04-01

    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. 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. 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. 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. © 2010 Blackwell Publishing Ltd.

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

    DEFF Research Database (Denmark)

    Gani, Rafiqul

    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...... such as applied chemistry and process engineering throughout Europe. The result has been a set of recommendations for the first (BS), second (MS) and third (PhD) cycle chemical engineering education aligned to the Bologna Process. They recommend that students studying towards bachelor and masters qualifications...

  5. 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.

  6. The Zero-Degree Detector system for fragmentation studies

    International Nuclear Information System (INIS)

    Adams, J.H.; Christl, M.J.; Howell, L.W.; Kuznetsov, E.

    2007-01-01

    The measurement of nuclear fragmentation cross-sections requires the detection and identification of individual projectile fragments. If light and heavy fragments are recorded in the same detector, it may be impossible to distinguish the signal from the light fragment. To overcome this problem, we have developed the Zero-degree Detector System (ZDDS). The ZDDS enables the measurement of cross-sections for light fragment production by using pixelated detectors to separately measure the signals of each fragment. The system has been used to measure the fragmentation of beams as heavy as Fe at the NASA Space Radiation Laboratory at Brookhaven National Laboratory and the Heavy Ion Medical Accelerator in Chiba, Japan

  7. Integrability of Hamiltonian systems with homogeneous potentials of degree zero

    Energy Technology Data Exchange (ETDEWEB)

    Casale, Guy, E-mail: guy.casale@univ-rennes1.f [IRMAR UMR 6625, Universite de Rennes 1, Campus de Beaulieu, 35042 Rennes Cedex (France); Duval, Guillaume, E-mail: dduuvvaall@wanadoo.f [1 Chemin du Chateau, 76 430 Les Trois Pierres (France); Maciejewski, Andrzej J., E-mail: maciejka@astro.ia.uz.zgora.p [Institute of Astronomy, University of Zielona Gora, Licealna 9, PL-65-417 Zielona Gora (Poland); Przybylska, Maria, E-mail: Maria.Przybylska@astri.uni.torun.p [Torun Centre for Astronomy, N. Copernicus University, Gagarina 11, PL-87-100 Torun (Poland)

    2010-01-04

    We derive necessary conditions for integrability in the Liouville sense of classical Hamiltonian systems with homogeneous potentials of degree zero. We obtain these conditions through an analysis of the differential Galois group of variational equations along a particular solution generated by a non-zero solution d element of C{sup n} of nonlinear equation gradV(d)=d. We prove that when the system is integrable the Hessian matrix V{sup ''}(d) has only integer eigenvalues and is diagonalizable.

  8. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    ... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...

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

    OpenAIRE

    Tran, Lien

    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 ...

  10. Audit filters for improving processes of care and clinical outcomes in trauma systems.

    Science.gov (United States)

    Evans, Christopher; Howes, Daniel; Pickett, William; Dagnone, Luigi

    2009-10-07

    Traumatic injuries represent a considerable public health burden with significant personal and societal costs. The care of the severely injured patient in a trauma system progresses along a continuum that includes numerous interventions being provided by a multidisciplinary group of healthcare personnel. Despite the recent emphasis on quality of care in medicine, there has been little research to direct trauma clinicians and administrators on how optimally to monitor and improve upon the quality of care delivered within a trauma system. Audit filters are one mechanism for improving quality of care and are defined as specific clinical processes or outcomes of care that, when they occur, represent unfavorable deviations from an established norm and which prompt review and feedback. Although audit filters are widely utilized for performance improvement in trauma systems they have not been subjected to systematic review of their effectiveness. To determine the effectiveness of using audit filters for improving processes of care and clinical outcomes in trauma systems. Our search strategy included an electronic search of the Cochrane Injuries Group Specialized Register, the Cochrane EPOC Group Specialized Register, CENTRAL (The Cochrane Library 2008, Issue 4), MEDLINE, PubMed, EMBASE, CINAHL, and ISI Web of Science: (SCI-EXPANDED and CPCI-S). We handsearched the Journal of Trauma, Injury, Annals of Emergency Medicine, Academic Emergency Medicine, and Injury Prevention. We searched two clinical trial registries: 1) The World Health Organization International Clinical Trials Registry Platform and, 2) Clinical Trials.gov. We also contacted content experts for further articles. The most recent electronic search was completed in December 2008 and the handsearch was completed up to February 2009. We searched for randomized controlled trials, controlled clinical trials, controlled before-and-after studies, and interrupted time series studies that used audit filters as an

  11. 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

  12. 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.

  13. Integrable systems for particles with internal degrees of freedom

    CERN Document Server

    Minahan, J A; Minahan, Joseph A.; Polychronakos, Alexios P.

    1993-01-01

    We show that a class of models for particles with internal degrees of freedom are integrable. These systems are basically generalizations of the models of Calogero and Sutherland. The proofs of integrability are based on a recently developed exchange operator formalism. We calculate the wave-functions for the Calogero-like models and find the ground-state wave-function for a Calogero-like model in a position dependent magnetic field. This last model might have some relevance for matrix models of open strings.

  14. 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...

  15. 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.

  16. 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.

  17. Dosimetric inter-institutional comparison in European radiotherapy centres: Results of IAEA supported treatment planning system audit.

    Science.gov (United States)

    Gershkevitsh, Eduard; Pesznyak, Csilla; Petrovic, Borislava; Grezdo, Joseph; Chelminski, Krzysztof; do Carmo Lopes, Maria; Izewska, Joanna; Van Dyk, Jacob

    2014-05-01

    One of the newer audit modalities operated by the International Atomic Energy Agency (IAEA) involves audits of treatment planning systems (TPS) in radiotherapy. The main focus of the audit is the dosimetry verification of the delivery of a radiation treatment plan for three-dimensional (3D) conformal radiotherapy using high energy photon beams. The audit has been carried out in eight European countries - Estonia, Hungary, Latvia, Lithuania, Serbia, Slovakia, Poland and Portugal. The corresponding results are presented. The TPS audit reviews the dosimetry, treatment planning and radiotherapy delivery processes using the 'end-to-end' approach, i.e. following the pathway similar to that of the patient, through imaging, treatment planning and dose delivery. The audit is implemented at the national level with IAEA assistance. The national counterparts conduct the TPS audit at local radiotherapy centres through on-site visits. TPS calculated doses are compared with ion chamber measurements performed in an anthropomorphic phantom for eight test cases per algorithm/beam. A set of pre-defined agreement criteria is used to analyse the performance of TPSs. TPS audit was carried out in 60 radiotherapy centres. In total, 190 data sets (combination of algorithm and beam quality) have been collected and reviewed. Dosimetry problems requiring interventions were discovered in about 10% of datasets. In addition, suboptimal beam modelling in TPSs was discovered in a number of cases. The TPS audit project using the IAEA methodology has verified the treatment planning system calculations for 3D conformal radiotherapy in a group of radiotherapy centres in Europe. It contributed to achieving better understanding of the performance of TPSs and helped to resolve issues related to imaging, dosimetry and treatment planning.

  18. A system for the quality audit of treatment dose delivery in radiotherapy

    International Nuclear Information System (INIS)

    Williams, J.R.; Bradnam, M.S.; McCurrach, G.M.; Deehan, C.; Johnston, S.

    1991-01-01

    Treatment planning is a process requiring the cooperation of a number of different staff groups. The possibility for error is well recognised and quality control procedures are necessary to ensure that the chances of errors in planning leading to incorrect treatments are as low as possible. An audit system is described which is based on the calculation of the dose delivered to the patient using the parameters set for treatment as input data. The calculated dose is compared with the prescribed dose and errors greater than a defined limit are flagged. During a period of 19 months during which this audit procedure has been operating a total of 14 errors in excess of 5 percent were discovered and corrected, this is approximately 0.5 percent of the total number of plans checked. (author). 10 refs.; 1 fig.; 1 tab

  19. 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.

  20. Motion systems providing three or four degrees of freedom

    Science.gov (United States)

    Chou, Richard C. (Inventor)

    1982-01-01

    A motion system is provided by a platform generally parallel to a base and connected thereto by a column and powered and controlled extensible members, at least three of which are connected between distributed points around the column. In a three degree of freedom device, the column is conical, rigidly supported at its base with a universal joint at its top. The points of attachment define triangles in the base and in the platform surrounding the column with one extensible member connected between each. In the four degree of freedom version, the column is modified by making it effectively a column which is pivoted or guided at the base or contains an extensible member, preferably retains its triangular shape and its universal joint connection to the platform at its apex. For stability four powered and controlled extensible members are provided between points in the base and platform distributed around the column, a preferred pattern of arrangement being a square with the column at the center.

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

    OpenAIRE

    S.F. Legenchuk; O.S. Stepanyuk; Yu.Renkas

    2016-01-01

    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...

  2. Isochronous 180 degree turns for the SLC positron system

    International Nuclear Information System (INIS)

    Helm, R.H.; Clendenin, J.E.; Ecklund, S.D.; Kulikov, A.V.; Pitthan, R.

    1991-05-01

    The design of the compact, achromatic, second order isochronous 180 degrees turn for the SLC positron transport system will be described. Design criteria require an energy range of 200±20 MeV, energy acceptance of ±5%, transverse admittance of 25π mm-mr, and minimal lengthening of the 3 to 4 mm (rms) positron bunch. The devices had to fit within a maximum height or width of about 10 ft. Optics specifications and theoretical performance are presented and compared to experimental results based on streak camera measurements of bunch length immediately after the first isochronous turn (200 MeV) and positron beam energy spread after S-band acceleration to 1.15 GeV. 5 refs., 7 figs

  3. 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

  4. 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,

  5. The readout system for the ALICE zero degree calorimeters

    CERN Document Server

    Siddhanta, S; De Falco, A; Floris, M; Masoni, A; Puddu, G; Serci, S; Uras, A; Usai, G; Arnaldi, R; Bianchi, L; Bossu, F; Chiavassa, E; De Marco, N; Ferretti, A; Gagliardi, M; Gallio, M; Luparello, G; Musso, A; Oppedisano, C; Piccotti, A; Scomparin, E; Vercellin, E; Cortese, P; Dellacasa, G

    2011-01-01

    ALICE at the CERN LHC will investigate the physics of strongly interacting matter at extreme energy densities where the formation of the Quark Gluon Plasma is expected. Its properties can be studied from observations like the production of mesons w ith charm and beauty quarks. These signals have to be studied as a function of energy density, which is determined by the centrality of collisions. One of the physics observables that is closely related with the centrality of the collision is the number o f spectator nucleons that can be measured by the Zero Degree Calorimeters (ZDC). Having a direct geometric interpretation allows to extract the impact parameter with minimal model assumptions. This paper describes the readout system of the ZDC. The ZDC re adout consists of a VME system with a ZDC Readout Card, a VME Processor, Discriminators, a ZDC Trigger Card, scalers, QDCs and TDCs. The system was successfully tested during the 2009 ALICE data taking and is currently operational at the LHC.

  6. Poisson structure of dynamical systems with three degrees of freedom

    Science.gov (United States)

    Gümral, Hasan; Nutku, Yavuz

    1993-12-01

    It is shown that the Poisson structure of dynamical systems with three degrees of freedom can be defined in terms of an integrable one-form in three dimensions. Advantage is taken of this fact and the theory of foliations is used in discussing the geometrical structure underlying complete and partial integrability. Techniques for finding Poisson structures are presented and applied to various examples such as the Halphen system which has been studied as the two-monopole problem by Atiyah and Hitchin. It is shown that the Halphen system can be formulated in terms of a flat SL(2,R)-valued connection and belongs to a nontrivial Godbillon-Vey class. On the other hand, for the Euler top and a special case of three-species Lotka-Volterra equations which are contained in the Halphen system as limiting cases, this structure degenerates into the form of globally integrable bi-Hamiltonian structures. The globally integrable bi-Hamiltonian case is a linear and the SL(2,R) structure is a quadratic unfolding of an integrable one-form in 3+1 dimensions. It is shown that the existence of a vector field compatible with the flow is a powerful tool in the investigation of Poisson structure and some new techniques for incorporating arbitrary constants into the Poisson one-form are presented herein. This leads to some extensions, analogous to q extensions, of Poisson structure. The Kermack-McKendrick model and some of its generalizations describing the spread of epidemics, as well as the integrable cases of the Lorenz, Lotka-Volterra, May-Leonard, and Maxwell-Bloch systems admit globally integrable bi-Hamiltonian structure.

  7. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

    From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day pha...

  8. 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.

  9. Quality system and audit of human skin allografts

    International Nuclear Information System (INIS)

    Van Baare, J.

    1999-01-01

    Allograft skin has long been recognised as an important resource in the management of bum wounds. The important issue in skin banking is fust to guarantee safety of human cadaveric donor skin. Second, the quality of the allografts should be assured. The Euro Skin Bank, established in 1976, is located in The Netherlands. Not only in The Netherlands, but in many other (European) countries no specific regulation exists for tissue banking. With respect to skin banking in The Netherlands the Euro Skin Bank requested the government what regulations should be applied on their activities. It was stated in 1994 that human allografl skin should be regarded as a phan-naceutical drug, a magistral preparation. The Euro Skin Bank should therefore be subjected to the guidelines given for the Good Laboraton, Practices and Good Manufacturing Practices to process allogmft skin. Nevertheless, it was in the opinion of the Euro Skin Bank that regulating human tissue as a pharmaceutical drug was not sufficient e.g. no specific regulations for serologic testing of the tissue donor is given, which should be one of the most important issues in tissue banking. Recently the government has published new legislation for tissue banks in The Netherlands: on July I st, 1998, a new legislation was enforced concerning organ and tissue donation and on November I st, 1998, quality requirements for organ and tissue banks are published. The European Community discussed the possibility to bring all animal and human tissues under the Medical Device Directive (MDD). Soon it was proposed not to incorporate viable hw-nan tissue into the MDD. Last year all human tissue was excluded from the MDD. Lack of European regulations has been resulted in national laws, e.g. in The Netherlands, Germany and France. Possibly there might be a more significant role for the European Association of Tissue Banks in the near future for European legislation on tissue banking. In order to have a standard quality system wmch is

  10. 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.

  11. 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.

  12. Dosimetric verification of radiotherapy treatment planning systems in Serbia: national audit

    OpenAIRE

    Rutonjski Laza; Petrović Borislava; Baucal Milutin; Teodorović Milan; Čudić Ozren; Gershkevitsh Eduard; Izewska Joanna

    2012-01-01

    Abstract Background Independent external audits play an important role in quality assurance programme in radiation oncology. The audit supported by the IAEA in Serbia was designed to review the whole chain of activities in 3D conformal radiotherapy (3D-CRT) workflow, from patient data acquisition to treatment planning and dose delivery. The audit was based on the IAEA recommendations and focused on dosimetry part of the treatment planning and delivery processes. Methods The audit was conducte...

  13. Time to audit.

    Science.gov (United States)

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

    2012-09-01

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

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

    DEFF Research Database (Denmark)

    Helbo, Anne; Hohnen, Pernille; Hasle, Peter

    2016-01-01

    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...... methods and auditor competencies for audits of psychosocial risks....

  15. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  16. Review of the all Source Analysis System as a Part of the Audit of the Effectiveness of the Defense Acquisition Board Review Process-FY 1993.

    Science.gov (United States)

    1993-04-20

    OFFICE OF THE INSPECTOR GENERAL REVIEW OF THE ALL SOURCE ANALYSIS SYSTEM AS A PART OF THE AUDIT OF THE EFFECTIVENESS OF THE DEFENSE...System as a Part of the Audit of the Effectiveness of the Defense Acquisition Board Review Process--FY 1993 (Report No. 93-087) We are providing...appreciate the courtesies extended to the audit staff. If you have questions on this report, please contact Program Director Russell A. Rau at (703) 693

  17. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

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

  18. Mining the Kilo-Degree Survey for solar system objects

    Science.gov (United States)

    Mahlke, M.; Bouy, H.; Altieri, B.; Verdoes Kleijn, G.; Carry, B.; Bertin, E.; de Jong, J. T. A.; Kuijken, K.; McFarland, J.; Valentijn, E.

    2018-02-01

    Context. The search for minor bodies in the solar system promises insights into its formation history. Wide imaging surveys offer the opportunity to serendipitously discover and identify these traces of planetary formation and evolution. Aim. We aim to present a method to acquire position, photometry, and proper motion measurements of solar system objects (SSOs) in surveys using dithered image sequences. The application of this method on the Kilo-Degree Survey (KiDS) is demonstrated. Methods: Optical images of 346 deg2 fields of the sky are searched in up to four filters using the AstrOmatic software suite to reduce the pixel to catalog data. The SSOs within the acquired sources are selected based on a set of criteria depending on their number of observation, motion, and size. The Virtual Observatory SkyBoT tool is used to identify known objects. Results: We observed 20 221 SSO candidates, with an estimated false-positive content of less than 0.05%. Of these SSO candidates, 53.4% are identified by SkyBoT. KiDS can detect previously unknown SSOs because of its depth and coverage at high ecliptic latitude, including parts of the Southern Hemisphere. Thus we expect the large fraction of the 46.6% of unidentified objects to be truly new SSOs. Conclusions: Our method is applicable to a variety of dithered surveys such as DES, LSST, and Euclid. It offers a quick and easy-to-implement search for SSOs. SkyBoT can then be used to estimate the completeness of the recovered sample. The tables of raw data are only available at the CDS via anonymous ftp to http://cdsarc.u-strasbg.fr (http://130.79.128.5) or via http://cdsarc.u-strasbg.fr/viz-bin/qcat?J/A+A/610/A21

  19. Maintenance Manual for AUDIT. A System for Analyzing SESCOMP Software. Volume 4: Appendix D. Listings of the AUDIT Software for the IBM 360.

    Science.gov (United States)

    1977-08-01

    The AUDIT documentation provides the maintenance programmer personnel with the information to effectively maintain and use the AUDIT software. The ...SESCOMPSPEC’s) and produces reports detailing the deviations from those standards. The AUDIT software also examines a program unit to detect and report...changes in word length on the output of computer programs. This report contains the listings of the AUDIT software for the IBM 360. (Author)

  20. Maintenance Manual for AUDIT. A System for Analyzing SESCOMP Software. Volume 3: Appendix C - Listings of the AUDIT Software for the UNIVAC 1108.

    Science.gov (United States)

    1977-08-01

    The AUDIT documentation provides the maintenance programmer personnel with the information to effectively maintain and use the AUDIT software. The ...SESCOMPSPEC’s) and produces reports detailing the deviations from those standards. The AUDIT software also examines a program unit to detect and report...changes in word length on the output of computer programs. This report contains the listings of the AUDIT software for the UNIVAC 1108. (Author)

  1. Maintenance Manual for AUDIT. A System for Analyzing SESCOMP Software. Volume 2: Appendix B. Listings of the Audit Software for the CDC 6000.

    Science.gov (United States)

    1977-08-01

    The AUDIT documentation provides the maintenance programmer personnel with the information to effectively maintain and use the AUDIT software. The ...SESCOMPSPEC’s) and produces reports detailing the deviations from those standards. The AUDIT software also examines a program unit to detect and report...changes in word length on the output of computer programs. This report contains the listings of the AUDIT software for the CDC 6000. (Author)

  2. 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.

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    African Journals Online (AJOL)

    user

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

  6. 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

  7. Followup Audit of Controls Over Operating System and Security Software and Other General Controls for Computer Systems Supporting the Defense Finance and Accounting Service

    National Research Council Canada - National Science Library

    1996-01-01

    This is the third in a series of followup audits made to evaluate the corrective actions taken by the Defense Finance and Accounting Service, the Defense Information Systems Agency, and the Defense...

  8. Recommendations: Introducing the quality system into the use of significant ionizing radiation sources in radiotherapy. TLD audit by mail within the quality system in radiotherapy

    International Nuclear Information System (INIS)

    Ekendahl, D.; Valenta, J.; Horakova, I.

    2005-01-01

    The publication consists of the following sections: TLD measurement methodology (Description of the TLD system; Dose determination); TLD audit in radiotherapy: methodologies and evaluation of results (Checking the dose calculated by the planning system and beam quality control; Checking the calculated dose distribution using a versatile phantom; Checking the calculated doses for linear accelerators with multilammelar collimators; Evaluation and analysis of results; Organizing a performing audits by mail); and Annexes: Detailed guidelines and protocols for radiotherapy departments. (P.A.)

  9. The Applicability of the Risk Analysis System in Tax Audit Effectiveness (A Sample Application on Gaziantep Carpet Sector

    Directory of Open Access Journals (Sweden)

    Atilla Ahmet UĞUR

    2016-12-01

    Full Text Available Tax audit which is an undeniable part of the correct collection of taxes covering a significant portion of public expenditure is increasingly important in our tax where the basis of the declaration is valid. The necessity of tax audit to be effective is accepted by everyone without a doubt, but the issue of efficiency in tax audit has always been a problem. The effectiveness of tax audit is increasingly important in terms of the fiscal policy of the country and therefore of general economic policy. Various options have been put forward on ways to improve the efficiency of tax audit. One of these options is the risk analysis method. Risk analysis is an activity in which taxpayer's activities are analyzed in terms of groups and sectors through the risk analysis system which is formed by collecting all kind of information data and statistics and it is the activity to identify risk areas in this way. In this sense this study addresses a sample application of the risk analysis system for the Gaziantep Carpet Sector.

  10. External audit in radiotherapy dosimetry

    International Nuclear Information System (INIS)

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

    1996-01-01

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

  11. 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

  12. Audit of radiology communication systems for critical, urgent, and unexpected significant findings

    International Nuclear Information System (INIS)

    Duncan, K.A.; Drinkwater, K.J.; Dugar, N.; Howlett, D.C.

    2016-01-01

    Aim: To determine the compliance of UK radiology departments and trusts/healthcare organisations with National Patient Safety Agency and Royal College of Radiologist's published guidance on the communication of critical, urgent, and unexpected significant radiological findings. Materials and methods: A questionnaire was sent to all UK radiology department audit leads asking for details of their current departmental policy regarding the issuing of alerts; use of automated electronic alert systems; methods of notification of clinicians of critical, urgent, and unexpected significant radiological findings; monitoring of results receipt; and examples of the more common types of serious pathologies for which alerts were issued. Results: One hundred and fifty-four of 229 departments (67%) responded. Eighty-eight percent indicated that they had a policy in place for the communication of critical, urgent, and unexpected significant radiological findings. Only 34% had an automated electronic alert system in place and only 17% had a facility for service-wide electronic tracking of radiology reports. In only 11 departments with an electronic acknowledgement system was someone regularly monitoring the read rate. Conclusion: There is wide variation in practice across the UK with regard to the communication and monitoring of reports with many departments/trusts not fully compliant with published UK guidance. Despite the widespread use of electronic systems, only a minority of departments/trusts have and use electronic tracking to ensure reports have been read and acted upon. - Highlights: • UK wide audit of communication of significant radiology results. • 88% of departments have a communication policy in place. • 34% of departments have an automated electronic alert system. • 17% of Trusts have facility for service wide electronic tracking of radiology reports.

  13. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  14. Coupling between slow and fast degrees of freedom in systems with complex spectra: Driven systems

    International Nuclear Information System (INIS)

    Bulgac, A.; Dang, G.D.; Kusnezov, D.

    1995-01-01

    We consider many-body systems which display slow modes and have complex spectra of intrinsic states, as atomic nuclei, atomic clusters, deformable cavities, and so forth. The effects of the coupling between the intrinsic and the slow degrees of freedom is analyzed, by assuming random matrix properties for the intrinsic degrees of freedom and the fact that the time evolution of the slow degree of freedom modifies the intrinsic configuration of the system. By neglecting the reaction of the intrinsic degrees of freedom on the slow modes, we derive evolution equations for intrinsic state population probabilities, the average excitation energy, and their fluctuations. These evolution equations are characterized by strong memory effects, and only in the long time limit does the dynamics become Markovian. Copyright copyright 1995 Academic Press, Inc

  15. Degree counting and Shadow system for Toda system of rank two: One bubbling

    Science.gov (United States)

    Lee, Youngae; Lin, Chang-Shou; Wei, Juncheng; Yang, Wen

    2018-04-01

    We initiate the program for computing the Leray-Schauder topological degree for Toda systems of rank two. This program still contains a lot of challenging problems for analysts. As the first step, we prove that if a sequence of solutions (u1k ,u2k) blows up, then one of hje ujk/∫Mhje ujk dvg, j = 1 , 2 tends to a sum of Dirac measures. This is so-called the phenomena of weak concentration. Our purposes in this article are (i) to introduce the shadow system due to the bubbling phenomena when one of parameters ρi crosses 4π and ρj ∉ 4 πN where 1 ≤ i ≠ j ≤ 2; (ii) to show how to calculate the topological degree of Toda systems by computing the topological degree of the general shadow systems; (iii) to calculate the topological degree of the shadow system for one point blow up. We believe that the degree counting formula for the shadow system would be useful in other problems.

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

    Science.gov (United States)

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

    2018-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Rogacheva Yana

    2018-01-01

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

  18. 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.

  19. A system for remote dosimetry audit of 3D-CRT, IMRT and VMAT based on lithium formate dosimetry

    International Nuclear Information System (INIS)

    Adolfsson, Emelie; Gustafsson, Håkan; Lund, Eva; Alm Carlsson, Gudrun; Olsson, Sara; Carlsson Tedgren, Åsa

    2014-01-01

    Summary: The aim of this work was to develop and test a remote end-to-end audit system using lithium formate EPR dosimeters. Four clinics were included in a pilot study, absorbed doses determined in the PTV agreed with TPS calculated doses within ±5% for 3D-CRT and ±7% (k = 1) for IMRT/VMAT dose plans

  20. EINSTEIN - Expert system for an Intelligent Supply of Thermal Energy in Industry. Audit methodology and software tool

    Energy Technology Data Exchange (ETDEWEB)

    Schweiger, Hans; Danov, Stoyan (energyXperts.NET (Spain)); Vannoni, Claudia; Facci, Enrico (Sapienza Univ. of Rome, Dept. of Mechanics and Aeronautics, Rome (Italy)); Brunner, Christoph; Slawitsch, Bettina (Joanneum Research, Inst. of Sustainable Techniques and Systems - JOINTS, Graz (Austria))

    2009-07-01

    For optimising thermal energy supply in industry, a holistic integral approach is required that includes possibilities of demand reduction by heat recovery and process integration, and by an intelligent combination of efficient heat and cold supply technologies. EINSTEIN is a tool-kit for fast and high quality thermal energy audits in industry, composed by an audit guide describing the methodology and by a software tool that guides the auditor through all the audit steps. The main features of EINSTEIN are: (1) a basic questionnaire helps for systematic collection of the necessary information with the possibility to acquire data by distance; (2) special tools allow for fast consistency checking and estimation of missing data, so that already with very few data some first predictions can be made; (3) the data processing is based on standardised models for industrial processes and industrial heat supply systems; (4) semi-automatization: the software tool gives support to decision making for the generation of alternative heat and cold supply proposals, carries out automatically all the necessary calculations, including dynamic simulation of the heat supply system, and creates a standard audit report. The software tool includes modules for benchmarking, automatic design of heat exchanger networks, and design assistants for the heat and cold supply system. The core of the expert system software tool is available for free, as an open source software project. This type of software development has shown to be very efficient for dissemination of knowledge and for the continuous maintenance and improvement thanks to user contributions.

  1. 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

  2. Sandia National Laboratories: Working with Sandia: Contract Audit

    Science.gov (United States)

    Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios Audit iSupplier Account Accounts Payable Contract Information Construction and Facilities Contract Audit

  3. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

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

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas

    2014-04-01

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

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

    African Journals Online (AJOL)

    This study examines factors affecting quality of audit using empirical evidence from Iran Quality of audit was seen as the degree to which an audit report is free from deficiencies and distortions which show up later on. The quality of an audit was measured in terms of an auditor's ability to report financial distortions willingly ...

  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. 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.

  8. New families of conservative systems on $S^2$ possessing an integral of fourth degree in momenta

    OpenAIRE

    Selivanova, Elena N.

    1997-01-01

    There is a well-known example of integrable conservative system on $S^2$, the case of Kovalevskaya in the dynamics of a rigid body, possessing an integral of fourth degree in momenta. Goryachev proposed a one-parameter family of examples of conservative systems on $S^2$ possessing an integral of fourth degree in momenta which includes the case of Kovalevskaya. In this paper we proposed new examples of conservative systems on $S^2$ possessing an integral of fourth degree in momenta.

  9. Work in Progress - Developing Joint Degrees through E-Learning Systems

    OpenAIRE

    Aguirre Herrera, Sandra; Quemada Vives, Juan; Salvachúa Rodríguez, Joaquín

    2008-01-01

    The development of Joint Degrees is an important mechanism for opening higher education systems nationwide, adapting them to the international standard, and promoting quality assessment to a broader environment. Since e-Learning systems covers a wide range of academic programs, and as joint degrees such as e-Learning are rapidly growing trends, finding a suitable solution that enables universities to design joint degrees through their own e-Learning systems becomes necessary. This paper intro...

  10. 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...

  11. Audit of radiology communication systems for critical, urgent, and unexpected significant findings.

    Science.gov (United States)

    Duncan, K A; Drinkwater, K J; Dugar, N; Howlett, D C

    2016-03-01

    To determine the compliance of UK radiology departments and trusts/healthcare organisations with National Patient Safety Agency and Royal College of Radiologist's published guidance on the communication of critical, urgent, and unexpected significant radiological findings. A questionnaire was sent to all UK radiology department audit leads asking for details of their current departmental policy regarding the issuing of alerts; use of automated electronic alert systems; methods of notification of clinicians of critical, urgent, and unexpected significant radiological findings; monitoring of results receipt; and examples of the more common types of serious pathologies for which alerts were issued. One hundred and fifty-four of 229 departments (67%) responded. Eighty-eight percent indicated that they had a policy in place for the communication of critical, urgent, and unexpected significant radiological findings. Only 34% had an automated electronic alert system in place and only 17% had a facility for service-wide electronic tracking of radiology reports. In only 11 departments with an electronic acknowledgement system was someone regularly monitoring the read rate. There is wide variation in practice across the UK with regard to the communication and monitoring of reports with many departments/trusts not fully compliant with published UK guidance. Despite the widespread use of electronic systems, only a minority of departments/trusts have and use electronic tracking to ensure reports have been read and acted upon. Copyright © 2015 The Royal College of Radiologists. Published by Elsevier Ltd. All rights reserved.

  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. Mining the Kilo-Degree Survey for solar system objects

    NARCIS (Netherlands)

    Mahlke, M.; Bouy, H.; Altieri, B.; Verdoes Kleijn, G.; Carry, B.; Bertin, E.; de Jong, J. T. A.; Kuijken, K.; McFarland, J.; Valentijn, E.

    The search for minor bodies in the solar system promises insights into its formation history. Wide imaging surveys offer the opportunity to serendipitously discover and identify these traces of planetary formation and evolution. We aim to present a method to acquire position, photometry, and proper

  14. 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.

  15. 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

    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...... 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...... 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...

  16. 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.

  17. Charitable Food Systems' Capacity to Address Food Insecurity: An Australian Capital City Audit.

    Science.gov (United States)

    Pollard, Christina M; Mackintosh, Bruce; Campbell, Cathy; Kerr, Deborah; Begley, Andrea; Jancey, Jonine; Caraher, Martin; Berg, Joel; Booth, Sue

    2018-06-12

    Australian efforts to address food insecurity are delivered by a charitable food system (CFS) which fails to meet demand. The scope and nature of the CFS is unknown. This study audits the organisational capacity of the CFS within the 10.9 square kilometres of inner-city Perth, Western Australia. A desktop analysis of services and 12 face-to-face interviews with representatives from CFS organisations was conducted. All CFS organisations were not-for⁻profit and guided by humanitarian or faith-based values. The CFS comprised three indirect services (IS) sourcing, banking and/or distributing food to 15 direct services (DS) providing food to recipients. DS offered 30 different food services at 34 locations feeding over 5670 people/week via 16 models including mobile and seated meals, food parcels, supermarket vouchers, and food pantries. Volunteer to paid staff ratios were 33:1 (DS) and 19:1 (IS). System-wide, food was mainly donated and most funding was philanthropic. Only three organisations received government funds. No organisation had a nutrition policy. The organisational capacity of the CFS was precarious due to unreliable, insufficient and inappropriate financial, human and food resources and structures. System-wide reforms are needed to ensure adequate and appropriate food relief for Australians experiencing food insecurity.

  18. 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...... at 1100 degrees C, 3.4 at.% Ir at 1000 degrees C and 1.0 at.% Ir at 800 degrees C. The solubility of Fe in Ir2S3, IrS2 and IrSsimilar to 3 increases with decreasing temperature, reaching 2.5 at.% in the latter two sulphides at 800 degrees C. Thiospinel 'FeIr2S4' is nonstoichiometric, from Fe22.3Ir19.8S58...

  19. Planar real polynomial differential systems of degree n > 3 having a weak focus of high order

    International Nuclear Information System (INIS)

    Llibre, J.; Rabanal, R.

    2008-06-01

    We construct planar polynomial differential systems of even (respectively odd) degree n > 3, of the form linear plus a nonlinear homogeneous part of degree n having a weak focus of order n 2 -1 (respectively (n 2 -1)/2 ) at the origin. As far as we know this provides the highest order known until now for a weak focus of a polynomial differential system of arbitrary degree n. (author)

  20. 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.

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

    OpenAIRE

    Gopi Srinath,; N. Uday Kumar

    2014-01-01

    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...

  2. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  3. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

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

  4. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    Eugenia Iancu

    2007-01-01

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

  5. Enterprise Resource Planning Systems Schedule Delays and Reengineering Weaknesses Increase Risks to DoD’s Auditability Goals

    Science.gov (United States)

    2012-07-13

    completed through SAP -standard templates that are then used for gap analysis as compared to the commercial-off-the-shelf “To-Be” process. The Navy ERP ...13F25-04 4800 Mark Center Drive Alexandria, VA 22350-1500 Acronyms and Abbreviations BPR CMO DAI DCMO DEAMS DLA EBS EC ERP FIAR GAO...overall objective was to evaluate six Enterprise Resource Planning ( ERP ) systems that we identified as necessary for DoD to produce auditable

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

    Science.gov (United States)

    2013-09-13

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

  7. 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.

  8. Toronto Hydro-Electric System Limited, 2010 asset condition assessment audit

    Energy Technology Data Exchange (ETDEWEB)

    Lotho, K.; Wang, F. [Kinectrics Inc., Toronto, ON (Canada)

    2010-07-15

    Toronto Hydro-Electric System Limited (THESL) has long been devoted to the enhancement of its asset management program. In 2006, Kinectrics Incorporated (Kinectrics) performed a full asset condition assessment (ACA) for important distribution assets. Subsequently, THESL made efforts to follow the recommendations given by the 2006 ACA and to enhance the quality of its asset condition data. THESL also created an application that measures the health indices of assets based on current and best available inspection data. In 2009, THESL performed a new ACA with this health index calculator. Kinectrics was requested to evaluate the improvement achieved by THESL between 2006 and 2009, and to compare the results obtained from the two ACA performed. An examination of the changes and ACA results between 2009 and 2010 has been conducted by Kinectrics. The Kinectrics findings were reported into the 2010 asset condition assessment audit report. The Health Index (HI) formulation and the results obtained between 2009 and 2010 were examined for twenty-one asset categories. The health index formulation including condition parameters, condition parameter weights and condition criteria, the granularity within the asset category, the percentage of the population presenting sufficient condition data and the health index classification distribution were compared for each one of the asset categories between 2009 and 2010. This report provides recommendations to facilitate future improvements.

  9. Analysis of uncertainties in the IAEA/WHO TLD postal dose audit system

    Energy Technology Data Exchange (ETDEWEB)

    Izewska, J. [Department of Nuclear Sciences and Applications, International Atomic Energy Agency, Wagramer Strasse 5, Vienna (Austria)], E-mail: j.izewska@iaea.org; Hultqvist, M. [Department of Medical Radiation Physics, Karolinska Institute, Stockholm University, Stockholm (Sweden); Bera, P. [Department of Nuclear Sciences and Applications, International Atomic Energy Agency, Wagramer Strasse 5, Vienna (Austria)

    2008-02-15

    The International Atomic Energy Agency (IAEA) and the World Health Organisation (WHO) operate the IAEA/WHO TLD postal dose audit programme. Thermoluminescence dosimeters (TLDs) are used as transfer devices in this programme. In the present work the uncertainties in the dose determination from TLD measurements have been evaluated. The analysis of uncertainties comprises uncertainties in the calibration coefficient of the TLD system and uncertainties in factors correcting for dose response non-linearity, fading of TL signal, energy response and influence of TLD holder. The individual uncertainties have been combined to estimate the total uncertainty in the dose evaluated from TLD measurements. The combined relative standard uncertainty in the dose determined from TLD measurements has been estimated to be 1.2% for irradiations with Co-60 {gamma}-rays and 1.6% for irradiations with high-energy X-rays. Results from irradiations by the Bureau international des poids et mesures (BIPM), Primary Standard Dosimetry Laboratories (PSDLs) and Secondary Standards Dosimetry Laboratories (SSDLs) compare favourably with the estimated uncertainties, whereas TLD results of radiotherapy centres show higher standard deviations than those derived theoretically.

  10. Adaptation of a hospital electronic referral system for antimicrobial stewardship prospective audit and feedback rounds.

    Science.gov (United States)

    Rawlins, Matthew D M; Raby, Edward; Sanfilippo, Frank M; Douglass, Rae; Chambers, Jonathan; McLellan, Duncan; Dyer, John R

    2018-05-04

    To evaluate the impact of the adaptation of an existing electronic referral application for use in antimicrobial stewardship prospective audit and feedback rounds (antimicrobial rounds). Retrospective, single-centre observational study between March 2015 and February 2016. A new quaternary referral centre. Adults referred for antimicrobial rounds outside of the intensive care and haematology units. Adaptation of an electronic referral application used by medical and allied health staff. A questionnaire-style referral form was designed to capture patient clinical details using a combination of free text and dropdown menus. Clinical pharmacists were educated and granted access to the system. The proportion of completed electronic referrals of total round reviews by month for the 12 months after implementation. The time from request to completion of reviews. The impact on adherence to advice provided on rounds. The impact on the institutional usage of broad-spectrum antibiotics: glycopeptides, carbapenems, third and fourth generation cephalosporins, fluoroquinolones and piperacillin/tazobactam. Over the study period, the proportion of electronic referrals of completed antimicrobial round reviews increased from 59% to 88% (P < 0.001); 75.7% of accepted electronic referrals were seen within 48 h of request. The proportion of advice ignored fell from 18% to 8.5% (P < 0.001). Piperacillin/tazobactam, fluoroquinolone and glycopeptide usage decreased. The adaptation of an electronic referral application for antimicrobial rounds was associated with increased adherence to advice and reduction in use in target antibiotics. Our model is now used at other institutions.

  11. Software Assists in Extensive Environmental Auditing

    Science.gov (United States)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

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

  12. Establishment of postal audit system in intensity-modulated radiotherapy by radiophotoluminescent glass dosimeters and a radiochromic film.

    Science.gov (United States)

    Okamoto, Hiroyuki; Minemura, Toshiyuki; Nakamura, Mitsuhiro; Mizuno, Hideyuki; Tohyama, Naoki; Nishio, Teiji; Wakita, Akihisa; Nakamura, Satoshi; Nishioka, Shie; Iijima, Kotaro; Fujiyama, Daisuke; Itami, Jun; Nishimura, Yasumasa

    2018-04-01

    We developed an efficient postal audit system to independently assess the delivered dose using radiophotoluminescent glass dosimeters (RPLDs) and the positional differences of fields using EBT3 film at the axial plane for intensity-modulated radiotherapy (IMRT). The audit phantom had a C-shaped target structure as a planning target volume (PTV) with four measurement points for the RPLDs and a cylindrical structure as the organ at risk (OAR) for one measurement point. The phantoms were sent to 24 institutions. Point dose measurements with a 0.6 cm 3 PTW farmer chamber were also performed to justify glass dosimetry in IMRT. The measured dose with the RPLDs was compared to the calculated dose in the institution's treatment planning system (TPS). The mean ± 1.96σ of the ratio of the measured dose with the RPLDs to the farmer chamber was 0.997 ± 0.024 with no significant difference (p = .175). The investigations demonstrated that glass dosimetry was reliable with a high measurement accuracy comparable to the chamber. The mean ± 1.96σ for the dose differences with a reference of the TPS dose for the PTV and the OAR was 0.1 ± 2.5% and -2.1 ± 17.8%, respectively. The mean ± 1.96σ for the right-left and the anterior-posterior direction was -0.9 ± 2.8 and 0.5 ± 1.4 mm, respectively. This study is the first report to justify glass dosimetry for implementation in IMRT audit in Japan. We demonstrate that our postal audit system has high accuracy with a high-level criterion of 3%/3 mm. Copyright © 2018 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

  13. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    Energy Technology Data Exchange (ETDEWEB)

    Lye, Jessica; Dunn, Leon, E-mail: leon.dunn@arpansa.gov.au; Alves, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085 (Australia); Kenny, John [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Radiation Oncology Queensland, Toowoomba, Queensland 4350 (Australia); Lehmann, Joerg; Williams, Ivan [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and School of Applied Science, RMIT University, Melbourne 3000 (Australia); Kron, Tomas [School of Applied Science, RMIT University, Melbourne 3000, Australia and Peter MacCallum Cancer Centre, Melbourne 3008 (Australia); Cole, Andrew [Australian Clinical Dosimetry Service, Yallambie, Victoria 3085, Australia and Australian Radiation Protection and Nuclear Safety Agency, Yallambie, Victoria 3085 (Australia)

    2014-10-15

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  14. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    International Nuclear Information System (INIS)

    Lye, Jessica; Dunn, Leon; Alves, Andrew; Kenny, John; Lehmann, Joerg; Williams, Ivan; Kron, Tomas; Cole, Andrew

    2014-01-01

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

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

    African Journals Online (AJOL)

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

  16. Student audit and evaluation of a university's environmental management system

    Energy Technology Data Exchange (ETDEWEB)

    Everett, J.W.; Gowda, R.; Trachtenberg, Z.

    1999-07-01

    Environmental problems are often complex and multifaceted, and cannot be adequately understood from within any single academic discipline. The Interdisciplinary Perspectives on the Environment (IPE) minor at the University of Oklahoma trains students to see how different intellectual perspectives from the humanities and sciences can be integrated into a rich conception of the environment. To complete the minor, students must take a Practicum course in which they work in teams on an open-ended, multidisciplinary project. In the Spring of 1998 students conducted an audit of the environmental management system of the University of Oklahoma. Environmental Management Systems (EMS) are the combination of procedures, facilities, and personnel that an organization uses to meet its environmental goals. In this paper, the authors discuss the mechanics of the Practicum and the results generated by the students. Three student teams focused on inputs, operations, and outputs. The Inputs team investigated the University's procurement of resources. The Operations team focused on the use of resources at the University, such as heating and lighting. The Outputs group explored waste management, including solid and hazardous waste, wastewater, and air pollution. Each group interviewed appropriate personnel and accessed relevant documents, and explored environmental data and programs associated with other universities. Students presented their findings to a diverse panel of adjudicators and submitted reports, which have been combined and placed on a web-site (http://www.ou.edu/cas/ipe/envaud.htm). The major findings pertained to education, documentation, and coordination. Students suggested that environmental education programs on campus should be improved, both to ensure proper operation of the EMS and to provide students with sufficient environmental knowledge to lead environmentally responsible lives after college.

  17. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

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

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

    OpenAIRE

    Oleksandr Smetanko

    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 ...

  19. Some remarks on integrable Hamiltonian systems with two degrees of freedom

    International Nuclear Information System (INIS)

    Nguyen Tien Dung.

    1993-02-01

    In this note, based on examples, we consider some aspects of integrable systems with two degrees of freedom: local and global theory, orbit space, integrable surgery, generalized Delzant spaces, relations with ''pure'' symplectic geometry, etc. (author). 23 refs, 18 figs

  20. Post audit of a numerical prediction of wellfield drawdown in a semiconfined aquifer system

    Science.gov (United States)

    Stewart, M.; Langevin, C.

    1999-01-01

    A numerical ground water flow model was created in 1978 and revised in 1981 to predict the drawdown effects of a proposed municipal wellfield permitted to withdraw 30 million gallons per day (mgd; 1.1 x 105 m3/day) of water from the semiconfined Floridan Aquifer system. The predictions are based on the assumption that water levels in the semiconfined Floridan Aquifer reach a long-term, steady-state condition within a few days of initiation of pumping. Using this assumption, a 75 day simulation without water table recharge, pumping at the maximum permitted rates, was considered to represent a worst-case condition and the greatest drawdowns that could be experienced during wellfield operation. This method of predicting wellfield effects was accepted by the permitting agency. For this post audit, observed drawdowns were derived by taking the difference between pre-pumping and post-pumping potentiometric surface levels. Comparison of predicted and observed drawdowns suggests that actual drawdown over a 12 year period exceeds predicted drawdown by a factor of two or more. Analysis of the source of error in the 1981 predictions suggests that the values used for transmissivity, storativity, specific yield, and leakance are reasonable at the wellfield scale. Simulation using actual 1980-1992 pumping rates improves the agreement between predicted and observed drawdowns. The principal source of error is the assumption that water levels in a semiconfined aquifer achieve a steady-state condition after a few days or weeks of pumping. Simulations using a version of the 1981 model modified to include recharge and evapotranspiration suggest that it can take hundreds of days or several years for water levels in the linked Surficial and Floridan Aquifers to reach an apparent steady-state condition, and that slow declines in levels continue for years after the initiation of pumping. While the 1981 'impact' model can be used for reasonably predicting short-term, wellfield

  1. Asymptotic numerical method for multi-degree-of-freedom nonlinear dynamic systems

    International Nuclear Information System (INIS)

    Mei Shuli; Du Chengjin; Zhang Senwen

    2008-01-01

    Homotopy perturbation method (HPM) proposed by Ji-Huan He is very effective and convenient for single-degree-of-freedom systems. In this paper a coupling technique of He's method and precise integration method (PIM) is suggested to solve multi-degree-of-freedom nonlinear dynamic systems. The new technique keeps the merits of the two methods. Some examples are given to illustrate its effectiveness and convenience. Furthermore the obtained solution is of high accuracy

  2. Market-Based Coordination and Auditing Mechanisms for Self-Interested Multi-Robot Systems

    Science.gov (United States)

    Ham, MyungJoo

    2009-01-01

    We propose market-based coordinated task allocation mechanisms, which allocate complex tasks that require synchronized and collaborated services of multiple robot agents to robot agents, and an auditing mechanism, which ensures proper behaviors of robot agents by verifying inter-agent activities, for self-interested, fully-distributed, and…

  3. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR PM2.5

    Science.gov (United States)

    Databases derived from human health effects research play a vital role in setting environmental standards. An underlying assumption in using these databases for standard setting purposes is that they are of adequate quality. The performance auditing program described in this ma...

  4. 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.…

  5. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

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

  6. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

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

  7. 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.

  8. New paradigm of the medical audit: multidisciplinary or transdisciplinary approaches?

    Directory of Open Access Journals (Sweden)

    V. S. Biryukov

    2017-06-01

    Full Text Available The study is devoted to formation a new paradigm in relation the essence of medical audit. Using the example of requirements international quality standards ISO 90001: 2015 and GCP, it is shown that disciplinary and multidisciplinary approaches are progressive steps in implementing the quality policy in medical services, but they are unable to overcome the fundamental drawback - fragmentation the system. Thus, the audit quality management system in health care institution, in accordance with the ISO 9001 standard, does not allow assessing the quality of procedures performed by medical personnel, the adequacy of diagnostic and therapeutic actions in relation to nosological units, the comparative efficiency and effectiveness methods of treatment and diagnostics used. In its turn, the clinical audit by GCP standard is not able to detect defects work of support services, various risks accompanying medical activities, reveal the degree of patient satisfaction with medical services and provide evidence of economic viability to partners. Economic audit, in turn, is not able to give an idea of competence level of management and medical personnel in medical institution. A more complete picture activity a medical institution can be obtained through a medical audit involving an interdisciplinary approach in which a new system-forming concept is formed on the basis of integration data from various disciplinary methods.

  9. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  10. 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.

  11. 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...

  12. 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)

  13. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

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

  14. Military Emergency Medical Service System Assessment: Application of the National Park Service Needs Assessment and Program Audit to Objectively Evaluate the Military EMS System of Okinawa, Japan.

    Science.gov (United States)

    Ross, Elliot M; Harper, Stephen A; Cunningham, Cord; Walrath, Benjamin D; DeMers, Gerard; Kharod, Chetan U

    2017-03-01

    As part of a Military Emergency Medical Services (EMS) system process improvement initiative, the authors sought to objectively evaluate the U.S. military EMS system for the island of Okinawa. They applied a program evaluation tool currently utilized by the U.S. National Park Service (NPS). A comprehensive needs assessment was conducted to evaluate the current Military EMS system in Okinawa, Japan. The NPS EMS Program Audit Worksheet was used to get an overall "score" of our assessment. After all the data had been collected, a joint committee of Military EMS physicians reviewed the findings and made formal recommendations. From 2011 to 2014, U.S. military EMS on Okinawa averaged 1,345 ± 137 patient transports annually. An advanced life support (ALS) provider would have been dispatched on 558 EMS runs (38%) based on chief complaint in 2014 had they been available. Over 36,000 man-hours were expended during this period to provide National Registry Emergency Medical Technician (EMT)-accredited instruction to certify 141 Navy Corpsman as EMT Basics. The NPS EMS Program Audit Worksheet was used and the program scored a total of 31, suggesting the program is well planned and operating within standards. This evaluation of the Military EMS system on Okinawa using the NPS program assessment and audit worksheet demonstrates the NPS evaluation instruments may offer a useful assessment tool for the evaluation of Military EMS systems. Reprint & Copyright © 2017 Association of Military Surgeons of the U.S.

  15. 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.

  16. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

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

  17. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  18. Archaeology audit program final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

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

  19. A degree of controllability definition - Fundamental concepts and application to modal systems

    Science.gov (United States)

    Viswanathan, C. N.; Longman, R. W.; Likins, P. W.

    1984-01-01

    Starting from basic physical considerations, this paper develops a concept of the degree of controllability of a control system, and then develops numerical methods to generate approximate values of the degree of controllability for any linear time-invariant system. In many problems, such as the control of future, very large, flexible spacecraft and certain chemical process control problems, the question of how to choose the number and locations of the control system actuators is an important one. The results obtained here offer the control system designer a tool which allows him to rank the effectiveness of alternative actuator distributions, and hence to choose the actuator locations on a rational basis. The degree of controllability is shown to take a particularly simple form when the dynamic equations of a satellite are in second-order modal form. The degree of controllability concept has still other fundamental uses - it allows one to study the system structural relations between the various inputs and outputs of a linear system, which has applications to decoupling and model reduction.

  20. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

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

  1. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  2. Stationary response of multi-degree-of-freedom vibro-impact systems to Poisson white noises

    International Nuclear Information System (INIS)

    Wu, Y.; Zhu, W.Q.

    2008-01-01

    The stationary response of multi-degree-of-freedom (MDOF) vibro-impact (VI) systems to random pulse trains is studied. The system is formulated as a stochastically excited and dissipated Hamiltonian system. The constraints are modeled as non-linear springs according to the Hertz contact law. The random pulse trains are modeled as Poisson white noises. The approximate stationary probability density function (PDF) for the response of MDOF dissipated Hamiltonian systems to Poisson white noises is obtained by solving the fourth-order generalized Fokker-Planck-Kolmogorov (FPK) equation using perturbation approach. As examples, two-degree-of-freedom (2DOF) VI systems under external and parametric Poisson white noise excitations, respectively, are investigated. The validity of the proposed approach is confirmed by using the results obtained from Monte Carlo simulation. It is shown that the non-Gaussian behaviour depends on the product of the mean arrival rate of the impulses and the relaxation time of the oscillator

  3. Audit Your Marketing Program for Success.

    Science.gov (United States)

    Goldgehn, Leslie A.

    1985-01-01

    Institutions are turning to marketing to combat the trends of declining enrollments, decreasing applicant pools, diminishing interest in traditional degrees, competition for students, and increasing costs. A marketing audit can analyze an institution's strengths and needs. (MLW)

  4. 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.

  5. 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

  6. The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach

    Energy Technology Data Exchange (ETDEWEB)

    Patriarca, Riccardo, E-mail: riccardo.patriarca@uniroma1.it; Di Gravio, Giulio; Costantino, Francesco; Tronci, Massimo

    2017-03-15

    Environmental auditing is a main issue for any production plant and assessing environmental performance is crucial to identify risks factors. The complexity of current plants arises from interactions among technological, human and organizational system components, which are often transient and not easily detectable. The auditing thus requires a systemic perspective, rather than focusing on individual behaviors, as emerged in recent research in the safety domain for socio-technical systems. We explore the significance of modeling the interactions of system components in everyday work, by the application of a recent systemic method, i.e. the Functional Resonance Analysis Method (FRAM), in order to define dynamically the system structure. We present also an innovative evolution of traditional FRAM following a semi-quantitative approach based on Monte Carlo simulation. This paper represents the first contribution related to the application of FRAM in the environmental context, moreover considering a consistent evolution based on Monte Carlo simulation. The case study of an environmental risk auditing in a sinter plant validates the research, showing the benefits in terms of identifying potential critical activities, related mitigating actions and comprehensive environmental monitoring indicators. - Highlights: • We discuss the relevance of a systemic risk based environmental audit. • We present FRAM to represent functional interactions of the system. • We develop a semi-quantitative FRAM framework to assess environmental risks. • We apply the semi-quantitative FRAM framework to build a model for a sinter plant.

  7. The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach

    International Nuclear Information System (INIS)

    Patriarca, Riccardo; Di Gravio, Giulio; Costantino, Francesco; Tronci, Massimo

    2017-01-01

    Environmental auditing is a main issue for any production plant and assessing environmental performance is crucial to identify risks factors. The complexity of current plants arises from interactions among technological, human and organizational system components, which are often transient and not easily detectable. The auditing thus requires a systemic perspective, rather than focusing on individual behaviors, as emerged in recent research in the safety domain for socio-technical systems. We explore the significance of modeling the interactions of system components in everyday work, by the application of a recent systemic method, i.e. the Functional Resonance Analysis Method (FRAM), in order to define dynamically the system structure. We present also an innovative evolution of traditional FRAM following a semi-quantitative approach based on Monte Carlo simulation. This paper represents the first contribution related to the application of FRAM in the environmental context, moreover considering a consistent evolution based on Monte Carlo simulation. The case study of an environmental risk auditing in a sinter plant validates the research, showing the benefits in terms of identifying potential critical activities, related mitigating actions and comprehensive environmental monitoring indicators. - Highlights: • We discuss the relevance of a systemic risk based environmental audit. • We present FRAM to represent functional interactions of the system. • We develop a semi-quantitative FRAM framework to assess environmental risks. • We apply the semi-quantitative FRAM framework to build a model for a sinter plant.

  8. Indirect synthesis of multi-degree of freedom transient systems. [linear programming for a kinematically linear system

    Science.gov (United States)

    Pilkey, W. D.; Chen, Y. H.

    1974-01-01

    An indirect synthesis method is used in the efficient optimal design of multi-degree of freedom, multi-design element, nonlinear, transient systems. A limiting performance analysis which requires linear programming for a kinematically linear system is presented. The system is selected using system identification methods such that the designed system responds as closely as possible to the limiting performance. The efficiency is a result of the method avoiding the repetitive systems analyses accompanying other numerical optimization methods.

  9. Non-integrability of first order resonances in Hamiltonian systems in three degrees of freedom

    Science.gov (United States)

    Christov, Ognyan

    2012-02-01

    The normal forms of the Hamiltonian 1:2: ω resonances to degree three for ω = 1, 3, 4 are studied for integrability. We prove that these systems are non-integrable except for the discrete values of the parameters which are well known. We use the Ziglin-Morales-Ramis method based on the differential Galois theory.

  10. Deformed GOE for systems with a few degrees of freedom in the chaotic regime

    International Nuclear Information System (INIS)

    Hussein, M.S.; Pato, M.P.

    1990-01-01

    New distribution laws for the energy level spacings and the eigenvector amplitudes, appropriate for systems with a few degrees of freedom in the chaotic regime, are derived by conveniently deforming the GOE. The cases of 2X2 and 3X3 matrices are fully worked out. Suggestions concerning the general case of matrices with large dimensions are made. (author)

  11. Deformed GOE for systems with a few degrees of freedom in the chaotic regime

    International Nuclear Information System (INIS)

    Hussein, M.S.; Pato, M.P.

    1990-03-01

    New distribution laws for the energy level spacings and the eigenvector amplitudes, approapriate for systems with a few degrees of freedom in the chaotic regime, are derived by conveniently deforming the GOE. The cases of 2x2 and 3x3 matrices are fully worked out. Suggestions concerning the general case of matrices with large dimensions are made. (author) [pt

  12. 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...

  13. 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

  14. The Analysis of Internal Audit Methods to Assess the System of Quality Management in the Government Authorities

    Directory of Open Access Journals (Sweden)

    Pulina Tеtіana V.

    2017-08-01

    Full Text Available An analysis of the main problems in the implementation, functioning, and causes of the poor performance of the system of quality management (SQM in the State administration bodies has been carried out. On the results of the analysis, the factors that are specific to the government authorities and cause a noticeable impact on performance and the further development have been identified, in particular: the incorrect approach to developing and implementing the SQM; the «artificial» barriers between divisions; lack of feedback at the stages of provision of public services; low level of involvement of staff in quality work, etc. It has been identified that one of the main reasons for this is imperfection of methods of internal audit (IA. The role of IA in the development of SQM and managerial activity in the State administration bodies has been disclosed, feasibility of use of auditing as a basis for ensuring the stable development of SQM in the government authorities has been substantiated. A comparative analysis of existing approaches to the assessment of SQM in the implementation of IA along with an assessment have been carried out, their advantages and disadvantages have been determined.

  15. Implementation of Quality Systems in Nuclear Medicine: Why It Matters. An Outcome Analysis (Quality Management Audits in Nuclear Medicine Part III).

    Science.gov (United States)

    Dondi, Maurizio; Paez, Diana; Torres, Leonel; Marengo, Mario; Delaloye, Angelika Bischof; Solanki, Kishor; Van Zyl Ellmann, Annare; Lobato, Enrique Estrada; Miller, Rodolfo Nunez; Giammarile, Francesco; Pascual, Thomas

    2018-05-01

    The International Atomic Energy Agency (IAEA) developed a comprehensive program-Quality Management Audits in Nuclear Medicine (QUANUM). This program covers all aspects of nuclear medicine practices including, but not limited to, clinical practice, management, operations, and services. The QUANUM program, which includes quality standards detailed in relevant checklists, aims at introducing a culture of comprehensive quality audit processes that are patient oriented, systematic, and outcome based. This paper will focus on the impact of the implementation of QUANUM on daily routine practices in audited centers. Thirty-seven centers, which had been externally audited by experts under IAEA auspices at least 1 year earlier, were invited to run an internal audit using the QUANUM checklists. The external audits also served as training in quality management and the use of QUANUM for the local teams, which were responsible of conducting the internal audits. Twenty-five out of the 37 centers provided their internal audit report, which was compared with the previous external audit. The program requires that auditors score each requirement within the QUANUM checklists on a scale of 0-4, where 0-2 means nonconformance and 3-4 means conformance to international regulations and standards on which QUANUM is based. Our analysis covering both general and clinical areas assessed changes on the conformance status on a binary manner and the level of conformance scores. Statistical analysis was performed using nonparametric statistical tests. The evaluation of the general checklists showed a global improvement on both the status and the levels of conformances (P Assurance system (checklist 6); Imaging Equipment Quality Assurance or Quality Control (checklist 7); General Diagnostic (checklist 9); General Therapeutic (checklist 12); Radiopharmacy Level 1 (checklist 14); and Radiopharmacy Level 2 (checklist 15). Analysis of results related to clinical activities showed an overall positive

  16. 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...

  17. Corruption versus forensic audit, to economic development in a social system without moral precepts

    Directory of Open Access Journals (Sweden)

    Julio Ernesto Mora Aristega

    2017-09-01

    Full Text Available he objective of the paper is to know how corruption through white collar crime has influenced the economic development of organizations, so that it can serve the people to be informed about this subject not so recent, very little discussed in The common society; In addition it tries to leave in the readers the desire to consult more on each of forms of corruption that are forged in the companies and through which the frauds are forged; The survey was used to carry out the respective analysis of the data that contribute to the subject provided by a sample of fifty-four people who have had to face this type of problems as managers of public institutions and private companies of Babahoyo; Concluding that corruption through white-collar crime mitigates business economic development, considering that the necessary corrective measures and relevant research have not been applied, these situations arise especially in public enterprises; In addition, it was determined that forensic auditing is related to investigative techniques for white collar crimes such as: embezzlement of property, fines, fraud, theft, deception, embezzlement of financial statements and tax evasion; Which are given by the constant opportunities that are presented in the organizations; The forensic audit has not been applied due to lack of knowledge of how to execute it.

  18. 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/

  19. Hybrid Strategies for Link Adaptation Exploiting Several Degrees of Freedom in OFDM Based Broadband Wireless Systems

    DEFF Research Database (Denmark)

    Das, Suvra S.; Rahman, Muhammad Imadur; Wang, Yuanye

    2007-01-01

    In orthogonal frequency division multiplexing (OFDM) systems, there are several degrees of freedom in time and frequency domain, such as, sub-band size, forward error control coding (FEC) rate, modulation order, power level, modulation adaptation interval, coding rate adaptation interval and powe...... of the link parameters based on the channel conditions would lead to highly complex systems with high overhead. Hybrid strategies to vary the adaptation rates to tradeoff achievable efficiency and complexity are presented in this work....

  20. Phase relations in the metal-rich portions of the phase system Pt-Ir-Fe-S at 1000 degrees C and 1100 degrees C

    DEFF Research Database (Denmark)

    Makovicky, E.; Karup-Møller, Sven

    2000-01-01

    Phase relations in the S-poor portions of the dry condensed Pt-Ir-Fe-S system were determined at 1000 degrees and 1100 degreesC with a particular emphasis on delineation of the solid solubility fields of the Pt-Ir-Fe alloys. At both temperatures, a broad field of gamma (Ir,Fe,Pt) alloy coexists...... with gamma-(Pt,Fe), Pt3Fe and PtFe which dissolve respectively at least 5.1, 29.3 and 24.0 at.% Ir at 1100 degreesC (2.2, 23.6 and less than or equal to 17.2 at.% Ir at 1000 degreesC). Gaps between the nearly Ir-free Pt-Fe alloys gamma (Pt,Fe), Pt3Fe s.s., PtFe s.s. and gamma (Fe,Pt) were estimated as 20......-23 at.%, 40-42 at.% and 54.2-similar to 57 at.% Fe at 1100 degreesC (18-23, 39.5-42.5 and 59-62 at.% Fe at 1000 degreesC). The first gap agrees with data from natural phases by Cabri et ni. (1996). The Fe-rich sulphide melt dissolves only traces of Pt and Ir; Fe1-xS dissolves up to 5.8 at.% Ir at 1100...

  1. 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.

  2. A decision support system for selecting IT audit areas using a capital budgeting approach / Dewald Philip Pieters

    OpenAIRE

    Pieters, Dewald Philip

    2015-01-01

    Internal audit departments strive to control risk within an organization. To do this they choose specific audit areas to include in an audit plan. In order to select areas, they usually focus on those areas with the highest risk. Even though high risk areas are considered, there are various other restrictions such as resource constraints (in terms of funds, manpower and hours) that must also be considered. In some cases, management might also have special requirements. Traditionally this area...

  3. Comprehensive monitoring system - essential tool to show the results of the energy audit and voluntary agreement programmes

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    Without visible results political support to an energy efficiency programme will dissolve in a few years. Therefore high-quality monitoring and reporting systems are essential to maintain a long-term commitment. Both in Finnish Energy Audit Programme (EAP), began in 1992, and in Voluntary Agreement Scheme (VA), began in 1997, bottom-up monitoring systems have been in place almost since the beginning. These policy measures and their monitoring systems are integrated. For the EAP monitoring system data is collected in three phases: subsidies granted; the energy auditing volumes in different sectors submitted EA reports; proposed measures and saving potentials. VA annual reporting; status of implementation of the proposed measures in EA reports and implementing rate for saving potentials. In VA scheme the companies and communities report annually on their energy consumption and on energy efficiency measures they have implemented or have decided to implement. Information on energy savings in energy units and energy costs as well as the required investment is reported in connection to the presented measures. The collected data is based on engineering calculations by the energy auditors. Since the companies have no incentives to submit exaggerated savings, the reported savings are equal to those figures the companies have used as criteria when deciding on the implementation of the measures. By 2005 these two policy measures have generated about 7 TWh annual savings, representing over 2 % of Finland's total energy end-use. In relation to the magnitude of savings brought in daylight, the investment on monitoring has really paid back.

  4. A measure for isotropy-equilibrium degree of a multi-particle system

    International Nuclear Information System (INIS)

    Liu Zhiqing; Li Runze; Xu Mingmei; Liu Lianshou

    2008-01-01

    Aiming at using sphericity as a tool to study the isotropy-equilibrium property of a multi-particle system, in particular the hadronic final state IFS produced in instanton-induced DIS events, we discuss in detail the dependence is sphericity on multiplicity and the multiplicity distribution, as well as on the isotropy degree of the system. A rotational symmetric model with a fluctuating isotropy-degree is constructed, which can fit the mean and width of sphericity of the Monte Carlo IFS-results simultaneously. The IFS from the Monte Carlo simulation is found to be not ideally isotropic but has a probability of 4.7% to be isotropic within error of 5%. The results provide us a description of how far the IFS departs from equilibrium. The method developed is applicable to any Monte Carlo generated multi-particle system, for which the isotropy-equilibrium property is significant. (authors)

  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. Application of a radiophotoluminescent glass dosimeter to nonreference condition dosimetry in the postal dose audit system

    Energy Technology Data Exchange (ETDEWEB)

    Mizuno, Hideyuki, E-mail: h-mizuno@nirs.go.jp; Fukumura, Akifumi; Fukahori, Mai [National Institute of Radiological Sciences, 4-9-1, Anagawa, Inage-ku, Chiba-shi 263-8555 (Japan); Sakata, Suoh; Yamashita, Wataru; Takase, Nobuhiro [Association for Nuclear Technology in Medicine, 7-16, Nihonbashikodenmacho, Chuou-ku, Tokyo 103-0001 (Japan); Yajima, Kaori [Toho University Omori Medical Center, 6-11-1 Omori-Nishi, Ota-ku, Tokyo 143-8541 (Japan); Katayose, Tetsurou [Chiba Cancer Center, 666-2 Nitona-Cho, Chuoh-ku, Chiba-shi, Chiba 260-8717 (Japan); Abe-Sakama, Kyoko; Kanai, Tatsuaki [Gunma University, Heavy Ion Medical Research Center, 4-2, Aramaki-machi, Maebashi City, Gunma 371-8510 (Japan); Kusano, Yohsuke [Kanagawa Cancer Center, 1-1-2 Nakao, Asahi-ku, Yokohama-shi, Kanagawa 241-8515 (Japan); Shimbo, Munefumi [Saitama Medical Center, 1981, Kamoda, Kawagoe-shi, Saitama 350-8550 (Japan)

    2014-11-01

    Purpose: The purpose of this study was to obtain a set of correction factors of the radiophotoluminescent glass dosimeter (RGD) output for field size changes and wedge insertions. Methods: Several linear accelerators were used for irradiation of the RGDs. The field sizes were changed from 5 × 5 cm to 25 × 25 cm for 4, 6, 10, and 15 MV x-ray beams. The wedge angles were 15°, 30°, 45°, and 60°. In addition to physical wedge irradiation, nonphysical (dynamic/virtual) wedge irradiations were performed. Results: The obtained data were fitted with a single line for each energy, and correction factors were determined. Compared with ionization chamber outputs, the RGD outputs gradually increased with increasing field size, because of the higher RGD response to scattered low-energy photons. The output increase was about 1% per 10 cm increase in field size, with a slight difference dependent on the beam energy. For both physical and nonphysical wedged beam irradiation, there were no systematic trends in the RGD outputs, such as monotonic increase or decrease depending on the wedge angle change if the authors consider the uncertainty, which is approximately 0.6% for each set of measured points. Therefore, no correction factor was needed for all inserted wedges. Based on this work, postal dose audits using RGDs for the nonreference condition were initiated in 2010. The postal dose audit results between 2010 and 2012 were analyzed. The mean difference between the measured and stated doses was within 0.5% for all fields with field sizes between 5 × 5 cm and 25 × 25 cm and with wedge angles from 15° to 60°. The standard deviations (SDs) of the difference distribution were within the estimated uncertainty (1SD) except for the 25 × 25 cm field size data, which were not reliable because of poor statistics (n = 16). Conclusions: A set of RGD output correction factors was determined for field size changes and wedge insertions. The results obtained from recent postal dose

  7. Application of a radiophotoluminescent glass dosimeter to nonreference condition dosimetry in the postal dose audit system

    International Nuclear Information System (INIS)

    Mizuno, Hideyuki; Fukumura, Akifumi; Fukahori, Mai; Sakata, Suoh; Yamashita, Wataru; Takase, Nobuhiro; Yajima, Kaori; Katayose, Tetsurou; Abe-Sakama, Kyoko; Kanai, Tatsuaki; Kusano, Yohsuke; Shimbo, Munefumi

    2014-01-01

    Purpose: The purpose of this study was to obtain a set of correction factors of the radiophotoluminescent glass dosimeter (RGD) output for field size changes and wedge insertions. Methods: Several linear accelerators were used for irradiation of the RGDs. The field sizes were changed from 5 × 5 cm to 25 × 25 cm for 4, 6, 10, and 15 MV x-ray beams. The wedge angles were 15°, 30°, 45°, and 60°. In addition to physical wedge irradiation, nonphysical (dynamic/virtual) wedge irradiations were performed. Results: The obtained data were fitted with a single line for each energy, and correction factors were determined. Compared with ionization chamber outputs, the RGD outputs gradually increased with increasing field size, because of the higher RGD response to scattered low-energy photons. The output increase was about 1% per 10 cm increase in field size, with a slight difference dependent on the beam energy. For both physical and nonphysical wedged beam irradiation, there were no systematic trends in the RGD outputs, such as monotonic increase or decrease depending on the wedge angle change if the authors consider the uncertainty, which is approximately 0.6% for each set of measured points. Therefore, no correction factor was needed for all inserted wedges. Based on this work, postal dose audits using RGDs for the nonreference condition were initiated in 2010. The postal dose audit results between 2010 and 2012 were analyzed. The mean difference between the measured and stated doses was within 0.5% for all fields with field sizes between 5 × 5 cm and 25 × 25 cm and with wedge angles from 15° to 60°. The standard deviations (SDs) of the difference distribution were within the estimated uncertainty (1SD) except for the 25 × 25 cm field size data, which were not reliable because of poor statistics (n = 16). Conclusions: A set of RGD output correction factors was determined for field size changes and wedge insertions. The results obtained from recent postal dose

  8. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2011-12-15

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

  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. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  12. Antimicrobial stewardship: a review of prospective audit and feedback systems and an objective evaluation of outcomes.

    Science.gov (United States)

    Chung, Gladys W; Wu, Jia En; Yeo, Chay Leng; Chan, Douglas; Hsu, Li Yang

    2013-02-15

    Antimicrobial stewardship is an emerging field currently defined by a series of strategies and interventions aimed toward improving appropriate prescription of antibiotics in humans in all healthcare settings. The ultimate goal is the preservation of current and future antibiotics against the threat of antimicrobial resistance, although improving patient safety and reducing healthcare costs are important concurrent aims. Prospective audit and feedback interventions are probably the most widely practiced of all antimicrobial stewardship strategies. Although labor-intensive, they are more easily accepted by physicians compared with formulary restriction and preauthorization strategies and have a higher potential for educational opportunities. Objective evaluation of antimicrobial stewardship is critical for determining the success of such programs. Nonetheless, there is controversy over which outcomes to measure and there is a pressing need for novel study designs that can objectively assess antimicrobial stewardship interventions despite the limitations inherent in the structure of most such programs.

  13. 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.

  14. 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.

  15. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

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

  16. 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.

  17. Assessment of bachelor's theses in a nursing degree with a rubrics system: Development and validation study.

    Science.gov (United States)

    González-Chordá, Víctor M; Mena-Tudela, Desirée; Salas-Medina, Pablo; Cervera-Gasch, Agueda; Orts-Cortés, Isabel; Maciá-Soler, Loreto

    2016-02-01

    Writing a bachelor thesis (BT) is the last step to obtain a nursing degree. In order to perform an effective assessment of a nursing BT, certain reliable and valid tools are required. To develop and validate a 3-rubric system (drafting process, dissertation, and viva) to assess final year nursing students' BT. A multi-disciplinary study of content validity and psychometric properties. The study was carried out between December 2014 and July 2015. Nursing Degree at Universitat Jaume I. Spain. Eleven experts (9 nursing professors and 2 education professors from 6 different universities) took part in the development and content validity stages. Fifty-two theses presented during the 2014-2015 academic year were included by consecutive sampling of cases in order to study the psychometric properties. First, a group of experts was created to validate the content of the assessment system based on three rubrics (drafting process, dissertation, and viva). Subsequently, a reliability and validity study of the rubrics was carried out on the 52 theses presented during the 2014-2015 academic year. The BT drafting process rubric has 8 criteria (S-CVI=0.93; α=0.837; ICC=0.614), the dissertation rubric has 7 criteria (S-CVI=0.9; α=0.893; ICC=0.74), and the viva rubric has 4 criteria (S-CVI=0.86; α=8.16; ICC=0.895). A nursing BT assessment system based on three rubrics (drafting process, dissertation, and viva) has been validated. This system may be transferred to other nursing degrees or degrees from other academic areas. It is necessary to continue with the validation process taking into account factors that may affect the results obtained. Copyright © 2015 Elsevier Ltd. All rights reserved.

  18. Quantization of a Hamiltonian system with an infinite number of degrees of freedom

    International Nuclear Information System (INIS)

    Zhidkov, P.E.

    1994-01-01

    We propose a method of quantization of a discrete Hamiltonian system with an infinite number of degrees of freedom. Our approach is analogous to the usual finite-dimensional quantum mechanics. We construct an infinite-dimensional Schroedinger equation. We show that it is possible to pass from the finite-dimensional quantum mechanics to our construction in the limit when the number of particles tends to infinity. In the paper rigorous mathematical methods are used. 9 refs. (author)

  19. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  20. 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.

  1. The Zr-Ti-Cr system. Equilibria at 900 and 1100 C degrees

    International Nuclear Information System (INIS)

    Arico, Sergio F.; Gribaudo, Luis M.

    2003-01-01

    Main contributions to the knowledge of the ternary system Zr-Ti-Cr were published in the sixties. Stability domains of phases at temperatures between 500 and 1400 C degrees were there presented. Here, results related to the phase diagram at 900 and 1100 C degrees are informed. Three alloys with 40 at.% Cr and different Zr/Ti ratios and one more, richer in Cr, were elaborated. Specimens of the alloys were heat treated 1000 and 800 h at 900 and 1100 C degrees respectively. Phase characterizations were performed by optic metallography and X-ray diffraction analysis. Compositions were determined by microprobe. Alloys with 40 at.% Cr at both temperatures have biphasic equilibria between the intermetallic Laves phase AB 2 and the body-centered cubic solid solution containing principally zirconium and titanium. The Cr-rich alloy presents equilibrium of the AB 2 compound and the Cr-rich solid solution. Results of the present and previous works are used in order to propose new isothermal sections at 900 and 1100 C degrees. (author)

  2. 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

    2017-01-01

    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...... of audit evidence that further presupposes considerable auditor resources, and changes the required knowledge base and skills of auditors....

  3. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

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

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. Auditing hazardous waste incineration

    International Nuclear Information System (INIS)

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

    1990-01-01

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

  9. 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.

  10. 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.

  11. Interface flow process audit: using the patient's career as a tracer of quality of care and of system organisation

    Directory of Open Access Journals (Sweden)

    Jean-Pierre Unger

    2004-05-01

    Full Text Available Objectives: This case study aims to demonstrate the method's feasibility and capacity to improve quality of care. Several drawbacks attached to tracer condition and selected procedure audits oblige clinicians to rely on external evaluators. Interface flow process audit is an alternative method, which also favours integration of health care across institutions divide. Methods: An action research study was carried out to test the feasibility of interface flow process audit and its impact on quality improvement. An anonymous questionnaire was carried out to assess the participants' perception of the process. Results: In this study, interface flow process audit brought together general practitioners and hospital doctors to analyse the co-ordination of their activities across the primary-secondary interface. Human factors and organisational characteristics had a clear influence on implementation of the solutions. In general, the participants confirmed that the interface flow process audit helped them to analyse the quality of case management both at primary and secondary care level. Conclusions: The interface flow process audit appears a useful method for regular in-service self-evaluation. Its practice enabled to address a wide scope of clinical, managerial and economical problems. Bridging the primary-secondary care gap, interface flow process audit's focus on the patient's career combined with the broad scope of problems that can be analysed are particularly powerful features. The methodology would benefit from an evaluation of its practice on larger scale.

  12. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  13. 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.

  14. Statistical analysis of two-degree of freedom systems to time history inputs with different durations

    International Nuclear Information System (INIS)

    Lin, C.W.; Li, D.L.

    1987-01-01

    A statistical study is conducted to determine the effect of input time history duration on the response of systems supported by the structure. The model used in the study is a one-degree-of-freedom system mass supported by another one degree of freedom structure mass. The input used is generated from a Monte-Carlo simulation procedure with a prescribed power spectrum density such that the input response spectrum matched the Reg. Guide 1.60 response spectrum. The models were analyzed for different combinations of mass ratios and frequency ratios (ratios of the system versus the supporting structure). Time history inputs used vary from 5 to 20 seconds. Only the 20 second time history matched the Reg. Guide 1.60 response spectrum. Time history inputs shorter than 20 seconds were simply truncated at the tail end. The results of the study indicate that it is necessary to increase the response magnitude by about 20% if a 5-second time history is to be used. For a 10-second input, an increase of 10% will suffice. Whereas for a 15-second input, no adjustment is necessary. (orig./HP)

  15. 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.

  16. Development of a dexterous manipulator system with redundant degrees of freedom

    International Nuclear Information System (INIS)

    Senoh, M.; Suzuki, M.; Tsuchita, K.; Kamimura, H.; Fujii, M.; Otsu, M.

    1987-01-01

    To keep plant availability as high as possible, more flexible and higher performance robots are desirable. At the same time, lower radiation exposures to operating personnel can be achieved by employing more sophisticated robotic systems. A new maintenance system has been proposed to realize consecutive disassembling and inspecting tasks by a robotic approach. The maintenance system includes three subsystems: a subsystem for the minor disassembling operations in the field; a transportation subsystem, which carries disassembled machines or components from the place where they were installed to a maintenance shop; and a subsystem for consecutive disassembling and grooming operations. Of these three subsystems, the maintenance robot for the first is the most challenging, and much development work is needed in the area of maneuverability in narrow spaces and obstacle avoidance ability. A master/slave-type manipulator with redundant degrees of freedom, mounted on a vehicle that travels along a spatially located railway, has been developed

  17. Clinical Audit for Referral Guidelines: A Problem Solving Tool

    International Nuclear Information System (INIS)

    Remedios, D.

    2011-01-01

    In the United Kingdom, the Health Act of 1999 places the responsibility of monitoring and improving the quality of health care with hospital and primary care trusts. All National Health Service employees must perform audits, and in some cases pay progression is limited if there is no evidence that a clinical audit has been carried out. An audit cycle or spiral facilitates a continuing system for quality improvement. About 40 local internal clinical audits are contained in the Royal College of Radiologists' AuditLive, which encourages participation in clinical audits. (author)

  18. Does laser diode irradiation improve the degree of conversion of simplified dentin bonding systems?

    Directory of Open Access Journals (Sweden)

    Leticia Ferreira de Freitas BRIANEZZI

    Full Text Available Abstract Simplified dentin-bonding systems are clinically employed for most adhesive procedures, and they are prone to hydrolytic degradation. Objective This study aimed to investigate the effect of laser diode irradiation on the degree of conversion (DC, water sorption (WS, and water solubility (WSB of these bonding systems in an attempt to improve their physico-mechanical resistance. Material and Methods Two bonding agents were tested: a two-step total-etch system [Adper™ Single Bond 2, 3M ESPE (SB] and a universal system [Adper™ Single Bond Universal, 3M ESPE (SU]. Square-shaped specimens were prepared and assigned into 4 groups (n=5: SB and SU (control groups – no laser irradiation and SB-L and SU-L [SB and SU laser (L – irradiated groups]. DC was assessed using Fourier transform infrared spectroscopy with attenuated total reflectance. Additional uncured resin samples (≈3.0 µL, n=5 of each adhesive were also scanned for final DC calculation. For WS/WSB tests, similar specimens (n=10 were prepared and measured by monitoring the mass changes after dehydration/water storage cycles. For both tests, adhesive fluids were dropped into standardized Teflon molds (6.0×6.0×1.0 mm, irradiated with a 970-nm laser diode, and then polymerized with an LED-curing unit (1 W/cm2. Results Laser irradiation immediately before photopolymerization increased the DC (% of the tested adhesives: SB-L>SB>SU-L>SU. For WS/WSB (μg/mm3, only the dentin bonding system (DBS was a significant factor (pSU. Conclusion Irradiation with a laser diode improved the degree of conversion of all tested simplified dentin bonding systems, with no impact on water sorption and solubility.

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

    National Research Council Canada - National Science Library

    2004-01-01

    .... The external quality control review should determine whether the reviewed audit organization's internal quality control system was adequate and operating effectively to provide reasonable assurance...

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

    Directory of Open Access Journals (Sweden)

    André Feliciano Lino

    2017-11-01

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

  1. A study on equivalence assessment of auditing by EU(In Commemoration of the Retirement of Professors Kiichi Kageyama and Yasunori Takagi)

    OpenAIRE

    土屋, 和之; ツチヤ, カズユキ; Kazuyuki, TSUCHIYA

    2007-01-01

    The purpose of this research is examining the impact of equivalence assessment of auditing by European Union on Japanese auditing system. In this assessment International Standards on Auditing and US Generally Accepted Auditing Standards are allowed to be equivalent auditing standards. Japanese auditing standards are not same with ISA, but sre almost equal with ISA. Japanese auditing standards might noy be assessed as equivalent auditing standards.

  2. XBRL How It Implies The Audit Process

    Directory of Open Access Journals (Sweden)

    Sepky Mardian

    2015-08-01

    Full Text Available This article aimed to know what is XBRL how it works and it implies to audit process. XBRL as a new tool was expected to produce a timelines reliable and credible financial reporting. With its real-time and interactive data XBRL will help the investor and other stakeholder in receiving storing analyzing the information quickly. While in audit profession XBRL will speed up the audit process save the audit cost and increase the revenue. However in fact XBRL will make it happen if it was implemented and integrated to an information system owned by datainformation provider.

  3. 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.

  4. A quantitative measure for degree of automation and its relation to system performance and mental load.

    Science.gov (United States)

    Wei, Z G; Macwan, A P; Wieringa, P A

    1998-06-01

    In this paper we quantitatively model degree of automation (DofA) in supervisory control as a function of the number and nature of tasks to be performed by the operator and automation. This model uses a task weighting scheme in which weighting factors are obtained from task demand load, task mental load, and task effect on system performance. The computation of DofA is demonstrated using an experimental system. Based on controlled experiments using operators, analyses of the task effect on system performance, the prediction and assessment of task demand load, and the prediction of mental load were performed. Each experiment had a different DofA. The effect of a change in DofA on system performance and mental load was investigated. It was found that system performance became less sensitive to changes in DofA at higher levels of DofA. The experimental data showed that when the operator controlled a partly automated system, perceived mental load could be predicted from the task mental load for each task component, as calculated by analyzing a situation in which all tasks were manually controlled. Actual or potential applications of this research include a methodology to balance and optimize the automation of complex industrial systems.

  5. Environmental Management Audit: Southwestern Power Administration (Southwestern)

    International Nuclear Information System (INIS)

    1993-03-01

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

  6. What are incident reports telling us? A comparative study at two Australian hospitals of medication errors identified at audit, detected by staff and reported to an incident system.

    Science.gov (United States)

    Westbrook, Johanna I; Li, Ling; Lehnbom, Elin C; Baysari, Melissa T; Braithwaite, Jeffrey; Burke, Rosemary; Conn, Chris; Day, Richard O

    2015-02-01

    To (i) compare medication errors identified at audit and observation with medication incident reports; (ii) identify differences between two hospitals in incident report frequency and medication error rates; (iii) identify prescribing error detection rates by staff. Audit of 3291 patient records at two hospitals to identify prescribing errors and evidence of their detection by staff. Medication administration errors were identified from a direct observational study of 180 nurses administering 7451 medications. Severity of errors was classified. Those likely to lead to patient harm were categorized as 'clinically important'. Two major academic teaching hospitals in Sydney, Australia. Rates of medication errors identified from audit and from direct observation were compared with reported medication incident reports. A total of 12 567 prescribing errors were identified at audit. Of these 1.2/1000 errors (95% CI: 0.6-1.8) had incident reports. Clinically important prescribing errors (n = 539) were detected by staff at a rate of 218.9/1000 (95% CI: 184.0-253.8), but only 13.0/1000 (95% CI: 3.4-22.5) were reported. 78.1% (n = 421) of clinically important prescribing errors were not detected. A total of 2043 drug administrations (27.4%; 95% CI: 26.4-28.4%) contained ≥ 1 errors; none had an incident report. Hospital A had a higher frequency of incident reports than Hospital B, but a lower rate of errors at audit. Prescribing errors with the potential to cause harm frequently go undetected. Reported incidents do not reflect the profile of medication errors which occur in hospitals or the underlying rates. This demonstrates the inaccuracy of using incident frequency to compare patient risk or quality performance within or across hospitals. New approaches including data mining of electronic clinical information systems are required to support more effective medication error detection and mitigation. © The Author 2015. Published by Oxford University Press in association

  7. An audit of level two and level three checks of anaesthesia delivery systems performed at three hospitals in South Australia.

    Science.gov (United States)

    Sweeney, N; Owen, H; Fronsko, R; Hurlow, E

    2012-11-01

    Anaesthetists may subject patients to unnecessary risk by not checking anaesthetic equipment thoroughly before use. Numerous adverse events have been associated with failure to check equipment. The Australian and New Zealand College of Anaesthetists and anaesthetic delivery system manufactures have made recommendations on how anaesthetic equipment should be maintained and checked before use and for the training required for staff who use such equipment. These recommendations are made to minimise the risk to patients undergoing anaesthesia. This prospective audit investigated the adherence of anaesthetic practitioners to a selection of those recommendations. Covert observations of anaesthetic practitioners were made while they were checking their designated anaesthetic machine, either at the beginning of a day's list or between cases. Structured interviews with staff who check the anaesthetic machine were carried out to determine the training they had received. The results indicated poor compliance with recommendations: significantly, the backup oxygen cylinders' pressure/contents were not checked in 45% of observations; the emergency ventilation device was not checked in 67% of observations; the breathing circuit was not tested between patients in 79% of observations; no documentation of the checks performed was done in any cases; and no assessment or accreditation of the staff who performed these checks was performed. It was concluded that the poor compliance was a system failing and that patient safety might be increased with training and accrediting staff responsible for checking equipment, documenting the checks performed, and the formulation and use of a checklist.

  8. Third Degree Skin Burns Caused by an MRI Compatible Electrocardiographic Monitoring System

    DEFF Research Database (Denmark)

    Brix, Lau; Isaksen, Christin Rosendahl Graff; Kristensen, Birgitte Hornbæk

    of the assigned compatibility specifications of the leads due to the use of TFE sequences with high SAR values. MRI compatible monitoring systems are only safe when used with proper care. The presented burn cases may have been avoided if space had been provided between the ECG leads and the skin using a cloth....... This holds true even in cases in which the devices are MRI compatible and therefore safe in specified MRI environments. Of particular interest to this case report is skin burns caused by the ECG monitoring equipment. In this context, several cases of ECG electrode related burns have been reported, while...... burns caused by the ECG cables are less common [1]. This case report presents two unusual cases of skin burns which were caused by MRI safe ECG leads during scanning. Cases:Two patients suffered third degree burns using MRI approved ECG leads (Medrad® Veris MR Monitor system) in a Siemens Skyra 3...

  9. Vibration Analysis and Parameter Design of Two Degree of Freedom System Using Modelica

    Energy Technology Data Exchange (ETDEWEB)

    Yoo, Yeongmin; Lee, Jongsoo [Yonsei Univ., Seoul (Korea, Republic of)

    2017-08-15

    Today, we are using computer simulations in various engineering disciplines to reduce the time and cost of product development. The scope of simulations is increasingly complex and diverse for different fields such as mechanical, electrical, thermal, and fluid. Thus, it is necessary to use integrated simulations. In order to overcome these problems, a language has been developed to effectively describe and implement simulations is Modelica. To model and simulate a system, physical models can be broadly divided into causal and acausal models. The most important feature of Modelica is acausal programming. In this study, we will introduce simple concepts and explain about the usage of Modelica. Furthermore, we will explain the vibration analysis of a two degree-of-freedom system and the design of appropriate parameters by using Modelica.

  10. Study on the Coupling Coordination Degree between Metropolitan Economic System and Water Environmental System - Taking Beijing as an Example

    Directory of Open Access Journals (Sweden)

    Chen Ming

    2017-01-01

    Full Text Available The generation of metropolis is the inevitable outcome of the development of urbanization to a certain stage. The economy and society of metropolis are in the rapid development, but this process brings great pressure to the ecological environment, especially the water resources environment at the same time. In this paper, the relationship between metropolitan economic system and water environmental system is deeply studied, and the concept of “coupling” is introduced. Based on the framework of “pressure-state-response” (PSR, 12 detailed indexes, such as total population and water consumption per ten thousand Yuan GDP, were selected to construct four subsystems. The coordination degree measurement model has been used to calculate the degree of coupling between the economic system and water environmental system. On this basis, the following conclusions are drawn through the example of Beijing city: (1 In the process of metropolitan development, the economic system and the water environmental system are interrelated and there exist a complex coupling mechanism. (2 With the adjustment of economic structure and the progress of technology, the coupling index between the metropolitan economic system and the water environmental system has been increasing, and this process shows an upward trend

  11. Possibility of use of plant test systems for estimation of degree risk at radiation influence

    International Nuclear Information System (INIS)

    Gogebashvili, M.E; Ivanishvili, N.I.

    2011-01-01

    Full tex:Now one of the major problems of radiobiology is studying of degree risks at influence of small doses of an ionizing radiation. It is known, that not tumoral forms of the remote pathology are not stochastic, threshold, reactions of an organism to beam influence, frequency and weight depend on a dose, while carcinogenic and genetic effects (stochastic reactions) - frequency raises with dose increase. Last years the general hypothesis for definition of the raised risk in the irradiated populations, based on the theoretical analysis of extensive researches of various biological objects and epidemiological data, assumes existence of difficult parities between a dose of an irradiation and frequency of investigated effect. In this aspect the special importance is got by biological models with which help reception of quantitative parameters of influence of modifying factors for creation of more exact systems of monitoring of the remote radiobiological effects is possible.One of such systems is reciprocal grows reaction of stamen threads of plant tradescantia. At the heart of action of the given biomodel that growth tradescantia threads occurs from one initial cell is, and level of its radiating damage is shown in number of the subsequent cellular generation during the postradiating period. For an estimation of adequacy of the given model we had been chose two kinds tradescantia - Tradescantia virginiana L. and Tradescantia rosea Vent.In work two basic criteria of an estimation of radiating damage - quantity of viable pollen threads and quantity of viable cells in each of threads have been used. The received results have shown strict correlation of reciprocal postradiating effects between used variants.It is known, that at studying of influence of damaging factors of environment, including radiating, on live organisms the concept r iskcharacterizes degree of danger of influence expressed in quantity indicators. Thus, in most general case this includes probability

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

    International Nuclear Information System (INIS)

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

    2016-01-01

    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. (paper)

  13. Performance audit procedures for opacity monitors

    International Nuclear Information System (INIS)

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

    1987-04-01

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

  14. 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

  15. 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";}

  16. 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.

  17. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... audit, unless the participant already had a systems audit due to other Federal awards within the past... to verify that the participant's systems continue to be reliable (the audit then would cover the two... 10 Energy 4 2010-01-01 2010-01-01 false Frequency of periodic audits of for-profit participants...

  18. international development research centre (idrc) internal audit charter

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

    kallache

    2006-06-27

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

  19. The environmental audit and its importance to contemporary management

    Energy Technology Data Exchange (ETDEWEB)

    Epps, J.M. (Epps and Associates Pty. Ltd. (Australia))

    1991-05-01

    The environmental audit is a system of review of the environmental management of a mine or facility. The development of environmental audit requirements in Australia is noted and the different types of audit are explained. An example of a mine development in New South Wales is used. 2 tabs.

  20. 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…

  1. 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.

  2. 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.

  3. Conceptual model for online auditing

    NARCIS (Netherlands)

    Aalst, van der W.M.P.; Hee, van K.M.; Werf, van der J.M.E.M.; Kumar, Akhil; Verdonk, M.C.

    2011-01-01

    The independent verification of the right applications of business rules in an information system is a task for auditors. The increasing complexity of information systems, and the high risks associated with violations of business rules, have created the need for on line auditing tools. In this paper

  4. Audits for advanced treatment dosimetry

    Science.gov (United States)

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

    2015-01-01

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

  5. Audits for advanced treatment dosimetry

    International Nuclear Information System (INIS)

    Ibbott, G S; Thwaites, D I

    2015-01-01

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

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

    Science.gov (United States)

    Kulikov, Alexei N; Maltsev, Dmitrii S; Boiko, Ernest V

    2016-01-01

    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.

  7. The development of interdepartmental audit methods

    International Nuclear Information System (INIS)

    Thwaites, D.I.; Allahverdi, M.

    1995-01-01

    The UK Radiotherapy Physics Audit Network is now well-established, with seven network groups and co-ordinated by the IPSM. It is based on visits, using ion chambers as the measurement method, and auditing at least machine calibration, single field parameters and simple multi-field planned irradiations. In addition procedural audit of dosimetry and quality control procedures, and records is incorporated. The general approach has been to use interdepartmental audit involving mutual co-operation with peer professionals from other centres. The different groups have evolved at different paces and in rather different directions. However the IPSM coordinating role ensures a basic common minimum to the system. The Scottish+ group has developed a semi-anatomical phantom to use in audit stages following on from the basic single field and geometric phantom dosimetry audit levels. This has been evaluated experimentally in one department before wider use. The Scottish+ audit system is briefly described. Results from levels 1 and 2 are summarised and the design and testing of the semi-anatomical phantom are discussed. The current and future development of the audit system is presented

  8. Audit of the Reporting Requirements for Major Automated Information System Programs

    National Research Council Canada - National Science Library

    2000-01-01

    .... There are 71 Major Automated Information System programs with total program costs of $26 billion. To qualify as a Major Automated Information System, the program must meet the following critena...

  9. An IAEA Survey of Dosimetry Audit Networks for Radiotherapy

    International Nuclear Information System (INIS)

    Grochowska, Paulina; Izewska, Joanna

    2013-01-01

    A Survey: In 2010, the IAEA undertook a task to investigate and review the coverage and operations of national and international dosimetry audit programmes for radiotherapy. The aim was to organize the global database describing the activities of dosimetry audit networks in radiotherapy. A dosimetry audit questionnaire has been designed at an IAEA consultants' meeting held in 2010 for organizations conducting various levels of dosimetry audits for radiotherapy. Using this questionnaire, a survey was conducted for the first time in 2010 and repeated in 2011. Request for information on different aspects of the dosimetry audit was included, such as the audit framework and resources, its coverage and scope, the dosimetry system used and the modes of audit operation, i.e. remotely and through on-site visits. The IAEA questionnaire was sent to over 80 organizations, members of the IAEA/WHO Network of Secondary Standards Dosimetry Laboratories (SSDLs) and other organizations known for having operated dosimetry audits for radiotherapy in their countries or internationally. Survey results and discussion: In response to the IAEA survey, 53 organizations in 45 countries confirmed that they operate dosimetry audit services for radiotherapy. Mostly, audits are conducted nationally, however there are five organizations offering audits abroad, with two of them operating in various parts of the world and three of them at the regional level, auditing radiotherapy centres in neighbouring countries. The distribution of dosimetry audit services in the world is given. (author)

  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 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. 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)

  13. Risk assessments for energy systems and role of preliminary degree-of-hazard evaluations

    International Nuclear Information System (INIS)

    Habegger, L.J.; Fingleton, D.J.

    1985-11-01

    The appropriate approach to risk or hazard assessment can vary considerably, depending on various factors, including the intended application of the results and the time other resources available to conduct the assessment. This paper illustrates three types of interrelated assessments. Although they can be mutually supportive, they have fundamentally different objectives, which require major differences in approach. The example of the overall risk assessment of alternative major energy technologies illustrates the compilation of a wide range of available risk data applicable to these systems. However, major uncertainties exist in the assessments, and public perception of their importance could play an important role in final system evaluations. A more narrowly defined risk assessment, often focusing on an individual component of a larger system, is the most commonly used approach in regulatory applications. The narrow scope allows in-depth analysis of risks and associated uncertainties, but it may also contribute to a loss of perspective on the magnitude of the assessed risk relative to that of the unassessed risks. In some applications, it is useful to conduct semiquantitative degree-of-hazard evaluations as a means of setting priorities for detailed risk assessment. The MAHAS procedure described in this paper provides a means of rapidly ranking relative hazards from various sources using easily accessible data. However, these rankings should not be used as definitive input for selecting technology alternatives or developing regulations. 25 refs., 6 tabs

  14. CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

    OpenAIRE

    Chis Anca Oana; Danescu Tatiana

    2013-01-01

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

  15. 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

  16. 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.

  17. Routine environmental audit of the Hanford Site, Richland, Washington

    International Nuclear Information System (INIS)

    1994-05-01

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

  18. Possibility of use of plat test systems for estimation of degree risk at radiation influence

    International Nuclear Information System (INIS)

    Gogebashvili, M.E.; Ivanishvili, N.I.

    2010-01-01

    Full text : Now one of the major problems of radiobiology is studying of degree risks at influence of small doses of an ionizing radiation. It is known, that not tumoral forms of the remote pathology are not stochastic, threshold, reactions of an organism to beam influence, frequency and weight depend on a dose, while carcinogenic and genetic effects (stochastic reactions) - frequency raises with dose increase. Last years the general hypothesis for definition of the raised risk in the irradiated populations, based on the theoretical analysis of extensive researches of various biological objects and epidemiological data, assumes existence of difficult parities between a dose of an irradiation and frequency of investigated effect. In this aspect the special importance is got by biological models with which help reception of quantitative parameters of influence of modifying factors for creation of more exact systems of monitoring of the remote radiobiological effects is possible. One of such systems is reciprocal grows reaction of stamen threads of plant tradescantia. At the heart of action of the given biomodel that growth tradescantia threads occurs from one initial cell is, and level of its radiating damage is shown in number of the subsequent cellular generation during the postradiating period. For an estimation of adequacy of the given model we had been chose two kinds tradescantia - Tradescantia virginiana L. and Tradescantia rosea Vent. It is notes, that at identical quantity of chromosomes their volume interface nucleus composable at Tradescantia virginiana L. 63.7 μ 3 , and at T.rosea Vent. - 38.5 μ 3 . Thus at interpretation of data it was possible to estimate them with the target theory. In work two basic criteria of an estimation of radiating damage - quantity of viable pollen threads and quantity of viable cells in each of threads have been used. The received results have shown strict correlation of reciprocal postradiating effects between used variants

  19. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

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

  20. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  1. I and C security audit of nuclear facilities: implementation guide - TAFICS/IG/3

    International Nuclear Information System (INIS)

    2017-05-01

    This document provides guidance to I and C Security audit team to prepare, plan, and execute security audit of Instrumentation and Control (I and C) systems at DAE's nuclear facilities, including I and C system development and manufacturing organisations. The audit is expected to check efficacy of I and C security program - plan, policies, procedures and controls - implemented at a nuclear facility to protect I and C systems from potential cyber attacks. The document contains detailed audit procedures, which specify the audit objectives, audit objects and audit methods for each element of I and C security described in implementation guides promulgated by TAFICS to all DAE Units. (author)

  2. Modern Approaches to Continuous Audit in the Pharmacovigilance System Vinnytsia region: the Results of 2016

    Directory of Open Access Journals (Sweden)

    Fedir Hladkykh

    2017-12-01

    Full Text Available The results of the pharmacovigilance system operation in Vinnytsia region during 2016 are presented based on the data of the electronic online system "Pharmacovigilance-2016", which was first introduced by us on the basis of the table editor Microsoft Excel of the file-hosting system Google Drive. The formula for calculating the efficiency of the pharmacovigilance implementation as an integral assessment of the safety oversight of medical devices in their use in Vinnytsia region during 2016 is proposed, taking into account the capacity of health facilities at the local level.

  3. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

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

  4. Exploring audit assistants decision to leave the audit profession

    OpenAIRE

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

    2017-01-01

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

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

    OpenAIRE

    Velte, Patrick; Azibi, Jamel

    2015-01-01

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

  6. Notification: Audit of Security Categorization for EPA Systems That Handle Hazardous Material Information

    Science.gov (United States)

    Project #OA-FY18-0089, January 8, 2018. The OIG plans to begin preliminary research to determine whether the EPA classified the sensitivity of data for systems that handle hazardous waste material information as prescribed by NIST.

  7. Quality assurance and auditing for tissue banking

    International Nuclear Information System (INIS)

    Strong, M.; Tayo, E.

    1999-01-01

    Implementation of quality systems can provide many benefits and have a direct impact on the cost of tissue banking. These benefits are achieved by reducing redundancies, streamlining work processes, reducing and waste, and implementing of a process of continuous monitoring and quality improvement, There have been various models written for the use of quality systems in tissue banking but most can be indexed and correlated with the universal ISO 9000 Quality Management System used world-wide in all types of businesses and services since 1986. These standards contain 20 system elements that define the broad-based quality system. Within these elements are included audited systems. The auditing system includes internal assessment and external assessment. An audit is a planned, independent and documented assessment to determine whether agreed upon requirements are being met. Audits are performed by qualified individuals with knowledge of procedures, regulations and associated standards with the primary intention of improving processes. Internal and external assessments are the primary types of audits performed at the tissue center. Internal assessment is performed by the employees of the organization to determine whether activities and -the results of the activities comply with requirements and procedures. External assessment is carried out by independent examinations performed by an external agency. This presentation will describe procedures for internal quality auditing and results of external assessment of tissue banking in North America, as performed by the American Association of Tissue Banks (AATB). The AATB system for external auditing will be described. Examples will be given of the most common errors found by such auditing assessments and procedures for establishing internal quality auditing

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

    Science.gov (United States)

    İnal, Tolga; Ataç, Gökçe

    2014-01-01

    PURPOSE We aimed to determine the radiation doses delivered to patients undergoing general examinations using computed or digital radiography systems in Turkey. MATERIALS AND METHODS 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. RESULTS 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. CONCLUSION 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. PMID:24317331

  9. 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.

  10. Auditing Associative Relations across Two Knowledge Sources

    Science.gov (United States)

    Vizenor, Lowell T.; Bodenreider, Olivier; McCray, Alexa T.

    2009-01-01

    Objectives This paper proposes a novel semantic method for auditing associative relations in biomedical terminologies. We tested our methodology on two Unified Medical Language System (UMLS) knowledge sources. Methods We use the UMLS semantic groups as high-level representations of the domain and range of relationships in the Metathesaurus and in the Semantic Network. A mapping created between Metathesaurus relationships and Semantic Network relationships forms the basis for comparing the signatures of a given Metathesaurus relationship to the signatures of the semantic relationship to which it is mapped. The consistency of Metathesaurus relations is studied for each relationship. Results Of the 177 associative relationships in the Metathesaurus, 84 (48%) exhibit a high degree of consistency with the corresponding Semantic Network relationships. Overall, 63% of the 1.8M associative relations in the Metathesaurus are consistent with relations in the Semantic Network. Conclusion The semantics of associative relationships in biomedical terminologies should be defined explicitly by their developers. The Semantic Network would benefit from being extended with new relationships and with new relations for some existing relationships. The UMLS editing environment could take advantage of the correspondence established between relationships in the Metathesaurus and the Semantic Network. Finally, the auditing method also yielded useful information for refining the mapping of associative relationships between the two sources. PMID:19475724

  11. Quality assurance auditing for nuclear power plants

    International Nuclear Information System (INIS)

    1980-01-01

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

  12. Global References, Local Translation: Adaptation of the Bologna Process Degree Structure and Credit System at Universities in Cameroon

    Science.gov (United States)

    Eta, Elizabeth Agbor; Vubo, Emmanuel Yenshu

    2016-01-01

    This article uses temporal comparison and thematic analytical approaches to analyse text documents and interviews, examining the adaptation of the Bologna Process degree structure and credit system in two sub-systems of education in Cameroon: the Anglo-Saxon and the French systems. The central aim is to verify whether such adaptation has replaced,…

  13. Requirements for auditing of quality assurance programs for nuclear power plants

    International Nuclear Information System (INIS)

    Anon.

    1979-01-01

    Requirements and guidance are provided for establishing and implementing a system of internal and external audits of quality assurance programs for nuclear power plants, including the preparation, performance, reporting and follow-up of audits by both the auditing and the audited organizations. This standard is to be used in conjunction with ANSI N45.2

  14. 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...

  15. A model supporting business continuity auditing and planning in information systems

    NARCIS (Netherlands)

    Zambon, E.; Bolzoni, D.; Etalle, S.; Salvato, M.

    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,

  16. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

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

  17. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  18. Audit mode change, corporate governance

    OpenAIRE

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

  19. PERFORMANCE AUDITING OF A HUMAN AIR POLLUTION EXPOSURE SYSTEM FOR COARSE PARTICULATE MATTER (PM2.5-10)

    Science.gov (United States)

    Databases derived from human health effects research play a vital role in setting environmental standards. An underlying assumption in using these databases for standard setting purposes is that they are of adequate quality. The performance auditing program described in this ma...

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

    Science.gov (United States)

    Brown, Kathleen M.

    2010-01-01

    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…

  1. Automated contrast medium monitoring system for computed tomography--Intra-institutional audit.

    Science.gov (United States)

    Lauretti, Dario Luca; Neri, Emanuele; Faggioni, Lorenzo; Paolicchi, Fabio; Caramella, Davide; Bartolozzi, Carlo

    2015-12-01

    The aim of this study was to analyze the usage and the data recorded by a RIS-PACS-connected contrast medium (CM) monitoring system (Certegra(®), Bayer Healthcare, Leverkusen, Germany) over 19 months of CT activity. The system used was connected to two dual syringe power injectors (each associated with a 16-row and a high definition 64-row multidetector CT scanner, respectively), allowing to manage contrast medium injection parameters and to send and retrieve CT study-related information via RIS/PACS for any scheduled contrast-enhanced CT examination. The system can handle up to 64 variables and can be accessed via touchscreen by CT operators as well as via a web interface by registered users with three different hierarchy levels. Data related to CM injection parameters (i.e. iodine concentration, volume and flow rate of CM, iodine delivery rate and iodine dose, CM injection pressure, and volume and flow rate of saline), patient weight and height, and type of CT study over a testing period spanning from 1 June 2013 to 10 January 2015 were retrieved from the system. Technical alerts occurred for each injection event (such as system disarm due to technical failure, disarm due to operator's stop, incomplete filling of patient data fields, or excessively high injection pressure), as well as interoperability issues related to data sending and receiving to/from the RIS/PACS were also recorded. During the testing period, the CM monitoring system generated a total of 8609 reports, of which 7629 relative to successful injection events (88.6%). 331 alerts were generated, of which 40 resulted in injection interruption and 291 in CM flow rate limitation due to excessively high injection pressure (>325 psi). Average CM volume and flow rate were 93.73 ± 17.58 mL and 3.53 ± 0.89 mL/s, and contrast injection pressure ranged between 5 and 167 psi. A statistically significant correlation was found between iodine concentration and peak IDR (rs=0.2744, psystems can provide a full

  2. The Applicability of 360 Degree Feedback Performance Appraisal System: A Brigade Sample

    Directory of Open Access Journals (Sweden)

    Hakan TURGUT

    2012-03-01

    Full Text Available On the subject of measuring individual performances, which considered to be one of the fundamental functions of the human resources management process, 360 Degree Feedback Performance Appraisal System (360 DFPAS preferred for taking into account more than one aspect while providing opportunities in order to achieve more objective results. It’s been thought that the applicability of the above mentioned method is not investigated enough in the public sector where most of the employments take place in Turkey. The purpose of this study is to probe into the applicability of the 360 DFPAS on low and mid-level managers in a brigade. Within this framework, differences between the raters (manager, subordinate, peer, client, self-evaluation have been examined and comparisons made between traditional performance appraisal and 360 DFPAS. There are meaningful differences only inner client between two different evaluation methods (Traditional manager evalution-360 DFPAS within evaluation raters. But there aren’t any meaningful differences between traditional performance appraisal and 360 DFPAS as whole method.

  3. Degree-of-Freedom Strengthened Cascade Array for DOD-DOA Estimation in MIMO Array Systems.

    Science.gov (United States)

    Yao, Bobin; Dong, Zhi; Zhang, Weile; Wang, Wei; Wu, Qisheng

    2018-05-14

    In spatial spectrum estimation, difference co-array can provide extra degrees-of-freedom (DOFs) for promoting parameter identifiability and parameter estimation accuracy. For the sake of acquiring as more DOFs as possible with a given number of physical sensors, we herein design a novel sensor array geometry named cascade array. This structure is generated by systematically connecting a uniform linear array (ULA) and a non-uniform linear array, and can provide more DOFs than some exist array structures but less than the upper-bound indicated by minimum redundant array (MRA). We further apply this cascade array into multiple input multiple output (MIMO) array systems, and propose a novel joint direction of departure (DOD) and direction of arrival (DOA) estimation algorithm, which is based on a reduced-dimensional weighted subspace fitting technique. The algorithm is angle auto-paired and computationally efficient. Theoretical analysis and numerical simulations prove the advantages and effectiveness of the proposed array structure and the related algorithm.

  4. Monocular-Based 6-Degree of Freedom Pose Estimation Technology for Robotic Intelligent Grasping Systems

    Directory of Open Access Journals (Sweden)

    Tao Liu

    2017-02-01

    Full Text Available Industrial robots are expected to undertake ever more advanced tasks in the modern manufacturing industry, such as intelligent grasping, in which robots should be capable of recognizing the position and orientation of a part before grasping it. In this paper, a monocular-based 6-degree of freedom (DOF pose estimation technology to enable robots to grasp large-size parts at informal poses is proposed. A camera was mounted on the robot end-flange and oriented to measure several featured points on the part before the robot moved to grasp it. In order to estimate the part pose, a nonlinear optimization model based on the camera object space collinearity error in different poses is established, and the initial iteration value is estimated with the differential transformation. Measuring poses of the camera are optimized based on uncertainty analysis. Also, the principle of the robotic intelligent grasping system was developed, with which the robot could adjust its pose to grasp the part. In experimental tests, the part poses estimated with the method described in this paper were compared with those produced by a laser tracker, and results show the RMS angle and position error are about 0.0228° and 0.4603 mm. Robotic intelligent grasping tests were also successfully performed in the experiments.

  5. Studies of Filipino patients with systemic lupus erythematosus: autoantibody profile of first-degree relatives.

    Science.gov (United States)

    Navarra, S V; Ishimori, M I; Uy, E A; Hamijoyo, L; Sama, J; James, J A; Holers, V M; Weisman, M H

    2011-04-01

    This study surveyed the frequency of autoantibodies among un-affected first-degree relatives (FDRs) of Filipino systemic lupus erythematosus (SLE) patients compared with healthy un-related Filipino controls. The sensitivity, specificity and predictive value of the autoantibodies for SLE diagnosis were also assessed in this Filipino cohort. Filipino patients included in the University of Santo Tomas (UST) Lupus Database and un-affected FDRs were recruited. Healthy controls included those with no known personal or family history of autoimmune disease. The following autoantibodies were tested in all subjects: anti-nuclear antibody (ANA), anti-dsDNA, anti-Ro/SSA, anti-chromatin, anti-thyroid microsome, and anti-cardiolipin antibodies. Participants included 232 SLE patients, 546 FDRs, and 221 healthy controls. Median age of patients was 27 (range 8-66) years with median disease duration of 27.5 (range 1-292) months. Median age of FDRs was 42.0 (range 5-87) years. Compared with healthy controls, there were significantly more FDRs with positive ANA at titers 1 : 40 to 1 : 160 (p Filipinos, with a significant proportion of un-affected FDRs of SLE patients testing positive for autoantibodies compared with healthy Filipino controls. A longitudinal observational study in this same cohort will determine which proportion of these un-affected FDRs will evolve into clinical SLE disease in the future.

  6. 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

    2013-01-01

    Objectives 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. Design We systematically searched for longitudinal measures of illegal drug supply indicators to assess the long-term impact of enforcement-based supply reduction interventions. Setting 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. Main outcome measures 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. Results 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. Conclusions 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

  7. 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

  8. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    Directory of Open Access Journals (Sweden)

    Erna Pasanda

    2013-12-01

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

  9. In-house quality audit and benefits of some quality control procedures in the quality assurance of TL dosimetry system at NRPB

    International Nuclear Information System (INIS)

    Dutt, J.C.

    1993-01-01

    A number of Quality Control (QC) procedures have been introduced into the running and operation of the NRPB personal monitoring services. Those described here apply to the whole-body TL dosimetry system. These QC procedures comprise Quality Assurance (QA) of incoming raw materials and equipment, reader stabilisation, daily, routine and periodic QA checks on all phases of the service. In-house quality audit, periodic internal and external 'blind QA checks' on the dosimetry system as a whole have assured the continuing high quality and reliability of the NRPB TL dosimetry service for assessing body and skin doses of radiation workers from external photon and beta radiations. (author)

  10. Energy auditing and monitoring in local authorities

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, D.

    1979-07-01

    An energy audit, relating the individual energy performance to the building structure and usage after discounting the effects of variation in weather and then measuring on a continuing program the actual energy usage, is described. A list of measures that can reduce the cost of energy is presented. The actual auditing and monitoring may be carried out by either a manual system using specially prepared record cards or a computer system. Details of these systems and their implementation are described. (MCW)

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

    Science.gov (United States)

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

    2016-04-01

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

  12. 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.

  13. 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.

  14. 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.

  15. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  16. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  17. 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.

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

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

    Responsible for ongoing quality review on audit projects: ... Functions and activities are adequately surveyed to identify risks, determine the nature of operations and the adequacy of the system of control to achieve established objectives; ...

  19. Logika Fuzzy untuk Audit Sistem Informasi

    Directory of Open Access Journals (Sweden)

    Hari Setiabudi Husni

    2013-06-01

    Full Text Available The aim of this research is to study and introduce fuzzy logic into audit information system. Fuzzy logic is already adopted in other field of study. It helps decision process that incorporates subjective information and transforms it to scientific objective information which is more accepted. This research implements simulation scenario to see how fuzzy logic concept should be used in audit information process. The result shows that there is a possible concept of fuzzy logic that can be used for helping auditor in making objective decision in audit information system process. More researches needed to further explore the fuzzy logic concept such as creating the system of fuzzy logic and build application that can be used for daily information system audit process. 

  20. 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)

  1. 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.

  2. 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.

  3. Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares

    Energy Technology Data Exchange (ETDEWEB)

    Kops, S. [United States Atomic Energy Commission, Argonne, IL (United States)

    1966-02-15

    The general need for the internal audit function and the basic principles of management underlying this need are briefly discussed. The size, complexity and degree of centralization, or decentralization, are usually the main factors in determining the need for a conventional internal audit. Here, the more specialized needs and characteristics of an internal audit peculiar to an organization handling source or special fissionable material (nuclear material) are discussed and contrasted with an audit of the standard type. The necessity of a special audit, because of the high monetary and strategic value, is demonstrated. Planning the internal audit within a production plant is discussed in detail. This includes the rationale of timing the review together with the records and physical inventory to be tested and verified. Quality and types of professional skills of the personnel to be used in internal audit are also discussed. A qualified statistical plan in choosing the items to be tested is discussed. The application of the plans in the actual performance of the internal audit are described in detail. Possible variances from a recognized norm and possible approaches to audit resolution are discussed. Although in many other manufacturing situations there are variations in the methods of verifying inventories without physically doing so, the necessity for physically testing inventories of nuclear material is demonstrated. The various means of reporting the results of the internal audit are presented. The needs of individual groups within the organization are considered in determining the format of the report, as well as the basic content. Distribution of the report and its variations are discussed. (author) [French] L'auteur etudie brievement la necessite de la verification comptable interne en general, et les principes essentiels de gestion auxquels repond cette necessite. La taille de l'installation, la complexite et le degre de centralisation ou de decentralisation

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

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

  5. 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.

  6. Internal Audit Charter, Mar2018

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

    Jessica Perkins

    2018-03-02

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

  7. 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...

  8. The UK radiotherapy dosimetry audit network

    International Nuclear Information System (INIS)

    Thwaites, D.I.

    2002-01-01

    Full text: Radiotherapy dosimetry intercomparison in the UK has been carried out in limited studies since the 1960s. However the first national dosimetry intercomparison involving all radiotherapy centres was conducted in the late 1980s. This was based on visits to each centre, using ionisation chamber dosimetry. It audited megavoltage photon beam calibration and other single field parameters. It also measured doses in a three-field 'treatment' in a trapezoidal phantom constructed from epoxy-resin water-equivalent material and compared these to locally planned doses. This included off-axis points, oblique incidence, inhomogeneities, etc. The study found mean measured beam calibration doses close to stated values (ratio 1.003), with a standard deviation (sd) of the distribution of 1.5% and 97% of doses within the pro-set 3% tolerance. For the planned multi-field irradiations, mean dose ratios (measured/stated) were 1.01 (sd 3%, 90% of results within 5%). A number of discrepancies were identified, leading to improved practice. A follow up study (mid-1990s) for electron beam audit also repeated the megavoltage photon calibration audit. For photons, an improvement was noted (mean ratio 1.003, sd 1.0%, 100% within 3%), whilst for electron beams, the mean ratio of measured/stated dose was 0.994 (sd 1.8%, 94% within 3%, 99% within 5%). In parallel with - and growing out of - this, a national audit network began to develop in 1991/2. It utilised similar methodology to the intercomparison and a network approach to allow parallel developments of the scope of the system. The network has eight regional groups, each with up to 10 radiotherapy centres, serving average populations of 7-8 million. Each group organises audits of its own centres and has developed at its own pace. Most have piloted methodology, phantoms, etc. for new audits which can then be used by other groups. All 65 UK centres are included. The network is co-ordinated by an IPEM Steering Committee (current chair

  9. A grading system for hippocampal sclerosis based on the degree of hippocampal mossy fiber sprouting

    NARCIS (Netherlands)

    Gispen, W.H.; Proper, E.A.; Jansen, G.H.; Veelen, C.W. van; Rijen, P.C. van; Graan, P.N.E. de

    2001-01-01

    Abstract. In patients suffering from temporal lobe epilepsy (TLE) a highly variable degree of hippocampal sclerosis (HS) can be observed. For standard neuropathological evaluation after hippocampal resection, neuronal cell loss in the hippocampal subareas is assessed (Wyler score 0-4) [Wyler et al.

  10. Audit Log for Forensic Photography

    Science.gov (United States)

    Neville, Timothy; Sorell, Matthew

    We propose an architecture for an audit log system for forensic photography, which ensures that the chain of evidence of a photograph taken by a photographer at a crime scene is maintained from the point of image capture to its end application at trial. The requirements for such a system are specified and the results of experiments are presented which demonstrate the feasibility of the proposed approach.

  11. Audits Can Add Panache to Your Communication Program.

    Science.gov (United States)

    Banach, William J.

    1982-01-01

    Suggests that school systems "audit" their communication system to assess their communication needs. Provides two tests that audit a school system's environment and its community. The test results indicate whether the system's communication program should emphasize formal or informal communication methods. (RW)

  12. The Cooperatives of Second Degree in the Cuban Agricultural System and the paper of the Marketing of Relationship

    Directory of Open Access Journals (Sweden)

    Juan Carlos Prego Regalado

    2015-12-01

    Full Text Available The cooperative movement in Cuba extends quickly to diverse sectors of the national economy and he/she consolidates in the agricultural sector with a great impact in the society, it will demand it the constitution of cooperative of second degree, with the purpose of elevating the integration of the productive chains of the agricultural system. The present work has for objective to deepen in the paper of the cooperatives of second degree in the Cuban agricultural system, as well as in the relationship marketing like a tool that it stimulates the articulation of the bond among the cooperatives of first and second degree with attachment to the principles of the cooperativism and moderated to the characteristics, conditions and peculiarities in the context of the process of Bring up to date of the Cuban Economic Pattern.

  13. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  14. Numerical methods for strongly correlated many-body systems with bosonic degrees of freedom

    International Nuclear Information System (INIS)

    Dorfner, Florian Guenter

    2017-01-01

    Recent experimental advances allow the observation of electronic relaxation processes in solid-state systems in real time. After an initial excitation with an optical pulse, the relaxation depends on the microscopic interactions present in the system. The interaction of electrons with lattice degrees of freedom - the phonons - is ubiquitous in solids and, thus, it represents one of the most important relaxation channels. An analytic description of relaxation dynamics is hard to come by and very few exact solutions exist even for the equilibrium situation. Numerical methods are, in principle, able to solve the problem in both, equilibrium and out-of-equilibrium situations. However, wavefunction-based methods like exact diagonalization or the density matrix renormalization group method scale unfavorably in the number of local basis states. For electron-phonon coupled systems, the situation is especially severe because the local basis dimension can get very large depending on model parameters or in far-from-equilibrium situations. For groundstate problems, two independent strategies exist for density matrix renormalization group methods: the strictly single-site density matrix renormalization group method that scales linearly in the local dimension and the use of a local basis optimization scheme which truncates the local basis to a subset of the eigenstates of the local reduced density matrix with the largest eigenvalues - the optimal mode basis. In this thesis, we combine these two strategies in an improved algorithm which reduces the scaling from linear in the local dimension of the phonon occupation number basis to linear in the dimension of a smaller optimal mode basis. We demonstrate the improved scaling of this method on the example of the Holstein polaron and the half-filled Hubbard-Holstein model. We further describe an algorithm that combines the time-evolving block decimation method with a local basis optimization to lower the scaling with the local

  15. Numerical methods for strongly correlated many-body systems with bosonic degrees of freedom

    Energy Technology Data Exchange (ETDEWEB)

    Dorfner, Florian Guenter

    2017-02-23

    Recent experimental advances allow the observation of electronic relaxation processes in solid-state systems in real time. After an initial excitation with an optical pulse, the relaxation depends on the microscopic interactions present in the system. The interaction of electrons with lattice degrees of freedom - the phonons - is ubiquitous in solids and, thus, it represents one of the most important relaxation channels. An analytic description of relaxation dynamics is hard to come by and very few exact solutions exist even for the equilibrium situation. Numerical methods are, in principle, able to solve the problem in both, equilibrium and out-of-equilibrium situations. However, wavefunction-based methods like exact diagonalization or the density matrix renormalization group method scale unfavorably in the number of local basis states. For electron-phonon coupled systems, the situation is especially severe because the local basis dimension can get very large depending on model parameters or in far-from-equilibrium situations. For groundstate problems, two independent strategies exist for density matrix renormalization group methods: the strictly single-site density matrix renormalization group method that scales linearly in the local dimension and the use of a local basis optimization scheme which truncates the local basis to a subset of the eigenstates of the local reduced density matrix with the largest eigenvalues - the optimal mode basis. In this thesis, we combine these two strategies in an improved algorithm which reduces the scaling from linear in the local dimension of the phonon occupation number basis to linear in the dimension of a smaller optimal mode basis. We demonstrate the improved scaling of this method on the example of the Holstein polaron and the half-filled Hubbard-Holstein model. We further describe an algorithm that combines the time-evolving block decimation method with a local basis optimization to lower the scaling with the local

  16. [Evaluation of the quality control system in blood transfusion service].

    Science.gov (United States)

    Jovanović, R

    2000-01-01

    Implementation of quality system improvement at the Blood Transfusion Institute Novi Sad, included adjustments in practice to the request of ISO 9001 standard. Quality improvement must be a permanent activity of the Institute. The audit is a management tool for monitoring the quality assurance system and is either a quality audit or a medical audit. A well planned, comprehensive quality audit covers each activity of the Blood Transfusion Institute. The procedures may be internal or external. Quality manager is responsible for annual internal quality audits. The purpose of internal audits is to check the efficiency of the quality system in terms of realization of quality policy, fulfullment of designed targets and implementation of quality system documents. An internal quality audit is performed in accordance with the procedure and audit findings are reported to the management in a form of internal quality report as a part of quality system review. The findings must be communicated to all persons responsible for the controlled area. Quality manager can initiate an internal quality audit whenever it is realized that problems about the quality system have occurred. Audits are conducted by the quality manager or an audit team. The accurate list of internal auditors is kept in the Institute archive. Medical audit carried out by a transfusion committee, evaluates the quality of blood transfusion for determining the degree of compliance with established local or national guidelines, in order to promote optimal transfusion practice. Audits are not only used for determining further quality management activities, but also make basis for creating and maintenance of excellent relations with product and service users. Considering all this, Blood Transfusion Institute exceeds the requirements of ISO 9000 standards series.

  17. Optimum design of a Lanchester damper for a viscously damped single degree of freedom system subjected to inertial excitation

    Science.gov (United States)

    Bapat, V. A.; Prabhu, P.

    1980-11-01

    The problem of designing an optimum Lanchester damper for a viscously damped single degree of freedom system subjected to inertial harmonic excitation is investigated. Two criteria are used for optimizing the performance of the damper: (i) minimum motion transmissibility; (ii) minimum force transmissibility. Explicit expressions are developed for determining the absorber parameters.

  18. 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.

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

    Directory of Open Access Journals (Sweden)

    Zainab Jabbar Yousif

    2018-05-01

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

  20. 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.

  1. Dentin bond strength and degree of conversion evaluation of experimental self-etch adhesive systems

    OpenAIRE

    Yazdi, Fatemeh-Maleknejad; Moosavi, Horieh; Atai, Mohammad; Zeynali, Mahsa

    2015-01-01

    Background The aim of this study was to investigate the effect of different concentrations of 10-methacryloyloxydecyl dihydrogen phosphate (10-MDP) monomer in one-step self-etch experimental adhesives on dentinal microshear bond strength (?SBS), their degree of conversion and bonded micro structure. Material and Methods Composite resin cylinders (Clearfil AP-X) were bonded on human sound molar dentinal surfaces by using five experimental one-step self-etching adhesives (1-SEAs) containing 0% ...

  2. Experiences of audits in Juragua CEN

    International Nuclear Information System (INIS)

    Rodriguez Bertran, J.; Longoria Blanco del, H.

    1998-01-01

    This work tries about the application of a insurance quality system in the CEN of Juragu with the objective to guarantee the efficiency in the development of the activities and of avoiding the duplicity of efforts. The audits of quality detected a high quantity of unconformities in the first times of implementation. The used acting indicators have reflected the behavior of the audits and they have been good efficiently in the taking of decisions for their administration

  3. Cyber Security Audit and Attack Detection Toolkit

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, Dale

    2012-05-31

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

  4. 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)

  5. Local Magnetism in Strongly Correlated Electron Systems with Orbital Degrees of Freedom

    Science.gov (United States)

    Ducatman, Samuel Charles

    The central aim of my research is to explain the connection between the macroscopic behavior and the microscopic physics of strongly correlated electron systems with orbital degrees of freedom through the use of effective models. My dissertation focuses on the sub-class of these materials where electrons appear to be localized by interactions, and magnetic ions have well measured magnetic moments. This suggests that we can capture the low-energy physics of the material by employing a minimal model featuring localized spins which interact with each other through exchange couplings. I describe Fe1+y Te and beta-Li2IrO3 with effective models primarily focusing on the spins of the magnetic ions, in this case Fe and Ir, respectively. The goal with both materials is to gain insight and make predictions for experimentalists. In chapter 2, I focus on Fe1+yTe. I describe why we believe the magnetic ground state of this material, with an observed Bragg peak at Q +/- pi/2, pi/2), can be described by a Heisenberg model with 1st, 2nd, and 3rd neighbor interactions. I present two possible ground states of this model in the small J1 limit, the bicollinear and plaquette states. In order to predict which ground state the model prefers, I calculate the spin wave spectrum with 1/S corrections, and I find the model naturally selects the "plaquette state." I give a brief description of the ways this result could be tested using experimental techniques such as polarized neutron scattering. In chapter 3, I extend the model used in chapter 2. This is necessary because the Heisenberg model we employed cannot explain why Fe1+yTe undergoes a phase transition as y is increased. We add an additional elements to our calculation; we assume that electrons in some of the Fe 3D orbitals have selectively localized while others remain itinerant. We write a new Hamiltonian, where localized moments acquire a new long-range RKKY-like interaction from interactions with the itinerant electrons. We are

  6. HRD Degrees.

    Science.gov (United States)

    Geber, Beverly

    1987-01-01

    The author describes the growing movement toward accreditation for human resources development professionals. She covers the issue of diversity, undergraduate versus graduate degrees, and future trends. (CH)

  7. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  8. Auditing measurement control programs

    International Nuclear Information System (INIS)

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

    1979-10-01

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

  9. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  10. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  11. Audit Validation Using Ontologies

    Directory of Open Access Journals (Sweden)

    Ion IVAN

    2015-01-01

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

  12. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  13. EVALUATION OF MICROLEAKAGE DEGREE IN COMPOSITE RESIN RESTORATIONS BY COMPARING TWO ADHESIVES SYSTEMS AFTER DIFFERENT AGING PERIODS

    OpenAIRE

    Falconí-Borja, Gabriela Marina; Molina-Pule, Carla Grimaneza; Velásquez-Ron, Byron Vinicio; Armas-Vega, Ana del Carmen

    2016-01-01

    ABSTRACT Introduction: the clinical success of adhesive systems is based on the use of a responsible for creating microporosity in the dental structure acid and arises assess in vitro the degree of microfiltration in direct restorations with cavities class V where two adhesive systems differently used composition and at different periods of time. Methods: in the cervical third of 60 third molars extracted by therapeutic indication performed by diamond instruments, two cavities one on the ...

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

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  15. On the degree distribution of horizontal visibility graphs associated with Markov processes and dynamical systems: diagrammatic and variational approaches

    International Nuclear Information System (INIS)

    Lacasa, Lucas

    2014-01-01

    Dynamical processes can be transformed into graphs through a family of mappings called visibility algorithms, enabling the possibility of (i) making empirical time series analysis and signal processing and (ii) characterizing classes of dynamical systems and stochastic processes using the tools of graph theory. Recent works show that the degree distribution of these graphs encapsulates much information on the signals' variability, and therefore constitutes a fundamental feature for statistical learning purposes. However, exact solutions for the degree distributions are only known in a few cases, such as for uncorrelated random processes. Here we analytically explore these distributions in a list of situations. We present a diagrammatic formalism which computes for all degrees their corresponding probability as a series expansion in a coupling constant which is the number of hidden variables. We offer a constructive solution for general Markovian stochastic processes and deterministic maps. As case tests we focus on Ornstein–Uhlenbeck processes, fully chaotic and quasiperiodic maps. Whereas only for certain degree probabilities can all diagrams be summed exactly, in the general case we show that the perturbation theory converges. In a second part, we make use of a variational technique to predict the complete degree distribution for special classes of Markovian dynamics with fast-decaying correlations. In every case we compare the theory with numerical experiments. (paper)

  16. Third degree skin burns caused by a MRI conditional electrocardiographic monitoring system

    Directory of Open Access Journals (Sweden)

    Brix L

    2016-10-01

    Full Text Available Two unusual cases of third degree skin burns are reported using MRI approved electrocardiographic leads. This is very uncommon as it is most often the electrodes which are the source of heat related issues. Both patients were sedated due to pain related issues of their lower spine. The burns were caused by a combination of using a 3 Tesla MRI scanner and the inability to cry out during scanning. We would like to bring forward a message that even when using MRI conditional equipment, clinical staff must be extremely careful in order to secure safe image acquisition using MRI.

  17. 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.

  18. Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

    Directory of Open Access Journals (Sweden)

    Linda Kusumaning Wedari

    2015-01-01

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

  19. The conditions for attaining the greatest degree of system stability with strict generator excitation control

    Energy Technology Data Exchange (ETDEWEB)

    Gruzdev, I.A.; Ekimova, M.M.; Truspekova, G.A.

    1982-01-01

    Expressions are derived for an idealized model of a complex electric power system; these expressions define the greatest level of stability of an electric power system and the optimum combination of stabilization factors with automatic excitation control in a single power system. The possibility of increasing the level of stability of an electric power system with simultaneous strict automatic excitation control of the synychronous generators in several power systems is analyzed.

  20. PID position regulation in one-degree-of-freedom Euler-Lagrange systems actuated by a PMSM

    Science.gov (United States)

    Verastegui-Galván, J.; Hernández-Guzmán, V. M.; Orrante-Sakanassi, J.

    2018-02-01

    This paper is concerned with position regulation in one-degree-of-freedom Euler-Lagrange Systems. We consider that the mechanical subsystem is actuated by a permanent magnet synchronous motor (PMSM). Our proposal consists of a Proportional-Integral-Derivative (PID) controller for the mechanical subsystem and a slight variation of field oriented control for the PMSM. We take into account the motor electric dynamics during the stability analysis. We present, for the first time, a global asymptotic stability proof for such a control scheme without requiring the mechanical subsystem to naturally possess viscous friction. Finally, as a corollary of our main result we prove global asymptotic stability for output feedback PID regulation of one-degree-of-freedom Euler-Lagrange systems when generated torque is considered as the system input, i.e. when the electric dynamics of PMSM's is not taken into account.

  1. 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.

  2. 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

    2013-01-01

    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. PMID:23594937

  3. 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.

  4. An effective materials control and accountability audit program

    International Nuclear Information System (INIS)

    Carnival, G.; Jewell, D.L.; Roberts, N.J.

    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

  5. The adhesive system and root canal region do not influence the degree of conversion of dual resin cement

    Directory of Open Access Journals (Sweden)

    Priscilla Cristoforides Pereira

    2010-10-01

    Full Text Available OBJECTIVES: The aim of this study was to evaluate the influence of two adhesive systems and the post space region on the degree of conversion of dual resin cement and its bond strength to root dentin. MATERIAL AND METHODS: One three-step etch-and-rinse (All-bond 2, Bisco and another one-step self-etch (Xeno III, Dentsply adhesive systems were applied on 20 (n=10 crownless bovine incisors, at 12-mm-deep post space preparation, and a fiber post (FRC Postec, Ivoclar was cemented using a dual cure resin cement (Duo-Link, Bisco. Three transverse sections (3 mm were obtained, being one from each study region (cervical, middle and apical. The degree of conversion of the dual cure resin cement was determined by a micro-Raman spectrometer. The data (% were submitted to repeated-measures analysis of variance and Tukey's test (p<0.05. RESULTS: For both groups, the degree of conversion means (% (All bond 2cervical = 69.3; All bond 2middle = 55.1; All bond 2apical= 56; Xeno III cervical = 68.7; Xeno IIImiddle = 68.8; Xeno III apical = 54.3 were not significantly different along the post space regions (p<0.05. CONCLUSION: Neither the adhesive nor the post space region influenced the degree of conversion of the cement layer.

  6. 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.

  7. Master's Degree in Management Information Systems with a Supply Chain Management Focus

    Science.gov (United States)

    Ramaswamy, Kizhanatham V.; Boyd, Joseph L.; Desai, Mayur

    2007-01-01

    A graduate curriculum in Management Information Systems with a Supply Chain Management focus is presented. The motivation for this endeavor stems from the fact that the global scope of modern business organizations and the competitive environment in which they operate, requires an information system leveraged supply chain management system (SCM)…

  8. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

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

  9. Floor response spectra for multi-degree-of-freedom systems by Fourier transform

    International Nuclear Information System (INIS)

    Scanlan, R.H.; Sachs, K.

    1975-01-01

    A method of generating floor response spectra from a given ground response spectrum is given. This time-saving approach makes use of Fourier spectrum techniques and the randomness of phase angles. In matrix form a structure having many degrees-of-freedom is described by the equation of motion with M, C, K as the mass-, damping-, and stiffness matrices and Z being the acceleration time history of the earthquake and I a direction vector. If the Fourier spectrum FZ of the ground motion is known, then by standard methods the Fourier spectrum of the equipment response can be obtained. The assumption of random phase angles for the synthetic time history Z seems reasonable. The response is then also a superposition of cosine waves. Good agreement with time history methods is obtained. This method is much faster than time history methods, which are being used in most applications

  10. Development of a compact, fiber-coupled, six degree-of-freedom measurement system for precision linear stage metrology

    International Nuclear Information System (INIS)

    Yu, Xiangzhi; Gillmer, Steven R.; Woody, Shane C.; Ellis, Jonathan D.

    2016-01-01

    A compact, fiber-coupled, six degree-of-freedom measurement system which enables fast, accurate calibration, and error mapping of precision linear stages is presented. The novel design has the advantages of simplicity, compactness, and relatively low cost. This proposed sensor can simultaneously measure displacement, two straightness errors, and changes in pitch, yaw, and roll using a single optical beam traveling between the measurement system and a small target. The optical configuration of the system and the working principle for all degrees-of-freedom are presented along with the influence and compensation of crosstalk motions in roll and straightness measurements. Several comparison experiments are conducted to investigate the feasibility and performance of the proposed system in each degree-of-freedom independently. Comparison experiments to a commercial interferometer demonstrate error standard deviations of 0.33 μm in straightness, 0.14 μrad in pitch, 0.44 μradin yaw, and 45.8 μrad in roll.

  11. Development of a compact, fiber-coupled, six degree-of-freedom measurement system for precision linear stage metrology

    Energy Technology Data Exchange (ETDEWEB)

    Yu, Xiangzhi, E-mail: xiangzhi.yu@rochester.edu; Gillmer, Steven R. [Department of Mechanical Engineering, University of Rochester, Rochester, New York 14627 (United States); Woody, Shane C. [InSituTec Incorporated, 7140 Weddington Road, Concord, North Carolina 28027 (United States); Ellis, Jonathan D. [Department of Mechanical Engineering, University of Rochester, Rochester, New York 14627 (United States); The Institute of Optics, University of Rochester, Rochester, New York 14627 (United States)

    2016-06-15

    A compact, fiber-coupled, six degree-of-freedom measurement system which enables fast, accurate calibration, and error mapping of precision linear stages is presented. The novel design has the advantages of simplicity, compactness, and relatively low cost. This proposed sensor can simultaneously measure displacement, two straightness errors, and changes in pitch, yaw, and roll using a single optical beam traveling between the measurement system and a small target. The optical configuration of the system and the working principle for all degrees-of-freedom are presented along with the influence and compensation of crosstalk motions in roll and straightness measurements. Several comparison experiments are conducted to investigate the feasibility and performance of the proposed system in each degree-of-freedom independently. Comparison experiments to a commercial interferometer demonstrate error standard deviations of 0.33 μm in straightness, 0.14 μrad in pitch, 0.44 μradin yaw, and 45.8 μrad in roll.

  12. [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.

  13. 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.

  14. 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.

  15. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...

  16. [Application of degree of portal systemic shunting in assessing upper gastrointestinal bleeding in patients with schistosomiasis cirrhosis].

    Science.gov (United States)

    Shuai, Ju; Ying, Li; Chang-Xue, Ji; Biao, Zhang

    2017-03-27

    To discuss the application of the degree of portal systemic shunting in assessing the upper gastrointestinal bleeding in patients with hepatic schistosomiasis. Thirty-three patients with upper gastrointestinal bleeding caused by hepatic schistosomiasis (a bleeding group) and 29 schistosomiasis cirrhosis patients without bleeding (a non-bleeding group) were enrolled as investigation subjects in Jinshan Hospital. The subjects were scanned by the 128 abdominal slice spiral CT. The portal systemic shunting vessels were reconstructed by using thin slab maximum intensity projection (TSMIP) and multiplanar reconstruction (MPR). The degrees of the shunting vessels of the subjects were evaluated and compared, and the relationship between upper gastrointestinal bleeding and the degree of the shunting was analyzed. In the bleeding group, the occurrence rates of the shunting vessels were found as follows: 86.4% in left gastric varices, 68.2% in short gastric varices, 50.0% in esophageal varices, 50.0% in para-esophageal varices, 37.9% in gastric varices, 69.7% in gastric-renal varices, 51.5% in spleen-renal varices, 25.8% in abdominal wall varices, 15.2% in omentum varices, 63.6% in para-splenic varices, 34.8% in umbilical varices, 40.9% in retroperitoneal-paravertebral varices, and 36.4% in mesenteric varices. In the bleeding group, the occurrence rates and the degree of shunt were significantly higher than those in the non-bleeding group in esophageal varices, esophageal vein, left gastric vein and gastric varices (all P upper gastrointestinal bleeding in patients with hepatic schistosomiasis. The patents with higher degree of the shunting vessels have a higher risk of gastrointestinal bleeding.

  17. Clinical governance and external audit.

    Science.gov (United States)

    Glazebrook, S G; Buchanan, J G

    2001-01-01

    This paper describes a model of clinical governance that was developed at South Auckland Health during the period 1995 to 2000. Clinical quality and safety are core objectives. A multidisciplinary Clinical Board is responsible for the development and publicising of sound clinical policies together with monitoring the effects of their implementation on quality and safety. The Clinical Board has several committees, including an organization-wide Continuous Quality Improvement Committee to enhance the explicit nature of the quality system in terms of structure, staff awareness and involvement, and to develop the internal audit system. The second stream stems from the Chief Medical Officer and clinical directors in a clinical management sense. The Audit Committee of the Board of Directors covers both clinical and financial audit. The reporting lines back to that committee are described and the role of the external auditor of clinical standards is explained. The aim has been to create a supportive culture where quality initiatives and innovation can flourish, and where the emphasis is not on censure but improvement.

  18. Postal audit in dental radiodiagnostics

    International Nuclear Information System (INIS)

    Novak, L.; Kroutilikova, D.

    2001-01-01

    According to Czech laws dental intraoral X-ray machines are classified as s imple sources of ionizing radiation . Consequently , their use is licensed on condition that an adequate quality assurance program is realized. In general, the programme is based on acceptance tests, status tests and constancy tests. The particular methods are specified in the recommendation [1] published by State Office for Nuclear Safety .Both the acceptance and status tests involve in situ measurements to control parameters of the X-ray machine and the developing process. Only persons who were licensed for such handling can do these measurements. The yearly status tests are very detailed and several years ' experience showed it might be advantageous to have a simpler method additionally available for purposes of the state supervision. Such a method is supposed as a postal audit. It should be simple enough to make the operation of the state supervision more effective but it also should provide sufficient information on radiation protection of the patients. Besides it should enable to prolong the period for the status tests ultimately .As for the postal audit, a small package containing a proper dosimetric set would be sent directly to the dentist who would treat it according to instructions. This paper describes such method that was developed in the National Radiation Protection Institute (NRPI) and results of pilot study that was carried out to test the method. The described method will be a helpful tool for the operation of the state supervision in the dental radiodiagnostics. The method will be implemented into the existing system of controls from 2002. Due to its simplicity and a quite rich content of information allows to check a big amount of the dental workplaces at once. It is supposed that one half of all Czech X-ray units will be checked in this way every year performed on state costs. It means 175 audits per month approximately. In this way, the operation of the quality

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

    African Journals Online (AJOL)

    mpho ngoepe

    includes an examination of information systems, performance measures and monitoring ... objectiveness of the audited entity, and audit of the actual impact of activities compared ... The absence of internal control systems for .... PPADB should liaise with Accounting Officers in PEs to develop monitoring controls to ensure ...

  20. 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...

  1. 48 CFR 847.306-70 - Transportation payment and audit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Transportation payment and audit. 847.306-70 Section 847.306-70 Federal Acquisition Regulations System DEPARTMENT OF VETERANS AFFAIRS CONTRACT MANAGEMENT TRANSPORTATION Transportation in Supply Contracts 847.306-70 Transportation payment and audit. Transportation payments ar...

  2. Auditing as a Tool for Improvement

    International Nuclear Information System (INIS)

    Fazila Said; Nurhanisah Adnan

    2016-01-01

    Quality audit in Nuclear Malaysia is monitored by Research Management Centre (RIMC) that manages and monitors the internal and external audit are performed effectively. Therefore auditing for Quality Management System (QMS) is a tool that helps Nuclear Malaysia to enhance the quality performance beside to sustain the certificate. QMS is a platform for processes and laboratories to make continual improvement such as the need to close the Audit Findings to tackle nonconformance (nc) clauses and opportunity for improvement (ofi) that focus on customers and suppliers. This study will discuss the percentage of non-conforming and conforming of processes and laboratories and to identify the trend for the year 2012, 2013 and 2014. Descriptive statistics were used to analyze the data by using SPSS version 20 and excel software. The finding of this study found that there are some trends of total numbers of non-conforming items for internal and external audit for the year 2012 to 2014. The improvement plans from RMC are also have been discussed according to four factors; internal audit quality, organizational setting, management support and auditee attributes. (author)

  3. Manual on quality assurance programme auditing

    International Nuclear Information System (INIS)

    1984-01-01

    The objective of this Manual is to provide guidance and illustrative examples of the methodology and techniques of internal and external audits that are consistent with the requirements and recommendations of the Code and the Safety Guide. The methodology and techniques are based on the practices of Member States having considerable experience in auditing QA programmes. This Manual is directed primarily towards QA programme auditors and managers and presents methods and techniques considered appropriate for the preparation and performance of audits and the evaluation of results. Its scope includes the techniques and methods used to carry out QA programme audits variously described as 'System', 'Product' and 'Process' audits. The techniques and methods described here may be used as one approach to the evaluation of suppliers' QA capabilities as defined in 50-SG-QA10. Although the Manual is primarily directed towards purchasers and suppliers, it is also relevant to regulatory organizations, such as government offices responsible for quality assurance, which carry out external audits independent of purchasers and suppliers. In such cases similar methods, procedures and techniques may be used

  4. A New Similarity Measure of Interval-Valued Intuitionistic Fuzzy Sets Considering Its Hesitancy Degree and Applications in Expert Systems

    Directory of Open Access Journals (Sweden)

    Chong Wu

    2014-01-01

    Full Text Available As an important content in fuzzy mathematics, similarity measure is used to measure the similarity degree between two fuzzy sets. Considering the existing similarity measures, most of them do not consider the hesitancy degree and some methods considering the hesitancy degree are based on the intuitionistic fuzzy sets, intuitionistic fuzzy values. It may cause some counterintuitive results in some cases. In order to make up for the drawback, we present a new approach to construct the similarity measure between two interval-valued intuitionistic fuzzy sets using the entropy measure and considering the hesitancy degree. In particular, the proposed measure was demonstrated to yield a similarity measure. Besides, some examples are given to prove the practicality and effectiveness of the new measure. We also apply the similarity measure to expert system to solve the problems on pattern recognition and the multicriteria group decision making. In these examples, we also compare it with existing methods such as other similarity measures and the ideal point method.

  5. A Game Based e-Learning System to Teach Artificial Intelligence in the Computer Sciences Degree

    Science.gov (United States)

    de Castro-Santos, Amable; Fajardo, Waldo; Molina-Solana, Miguel

    2017-01-01

    Our students taking the Artificial Intelligence and Knowledge Engineering courses often encounter a large number of problems to solve which are not directly related to the subject to be learned. To solve this problem, we have developed a game based e-learning system. The elected game, that has been implemented as an e-learning system, allows to…

  6. An ECG Lab Project for Teaching Signal Conditioning Systems in a Master's Degree in Mechatronic Engineering

    Science.gov (United States)

    Martín, Francisco Javier Ferrero; Martínez, Alberto López; Llopis, Marta Valledor; Rodriguez, Juan Carlos Campo; Viejo, Cecilio Blanco; Vershinin, Yuri A.

    2015-01-01

    Ongoing technological progress in measurement systems triggered the development of an in­novative, hands-on teaching program to help students toward a fuller understanding of recent changes in the field. This paper presents a lab project that links theoretical principles with the practical issues of signal conditioning systems. This is…

  7. 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 .

  8. Exploring variability among quality management system auditors when rating the severity of audit findings at a nuclear power plant

    Directory of Open Access Journals (Sweden)

    Simons, R. C.

    2017-05-01

    Full Text Available A reliable quality assurance (QA function in the nuclear environment is underpinned by the effective identification of risk, and by effective decision-making processes in relation to the risk identified. The need for competent auditors who are able to remain objective and independent at all times forms a critical component of this process. This exploratory study sought to determine reasons for the noted inconsistency among auditors when rating the severity of audit findings, and to provide recommendations to reduce this variability. The Delphi technique, a structured process to gather information from a panel of experts, was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, in an attempt to mimic the elements of a sequential exploratory strategy related to a mixed method methodology.

  9. A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim

    OpenAIRE

    G. SARENS

    2007-01-01

    This study attempts to contribute to the literature by developing three control environment variables, reflecting the contemporary context in which internal auditing is operating, and testing how these variables are related with the size of the internal audit function. Data were collected through a questionnaire sent to Chief Audit Executives. The new control environment variables turned out to be relevant when studying the size of the internal audit function. The results show that the degree...

  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. © 2012 John Wiley & Sons, Ltd.

  11. 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...

  12. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

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

  13. 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....

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

    OpenAIRE

    Ismail, Hashanah; Theng, Ung Chui

    2015-01-01

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

  16. Personal Factors That Influence Audit Manager’s Risk Behaviour

    OpenAIRE

    Ionescu Iancu Octavian; Turlea Eugeniu

    2011-01-01

    Risk is a fundamental concept in audit as well as in the business world at large. Yet, little is known about the personal factors that might influence the risk attitude of a decision maker. The business decision makers are usually faced with a degree of uncertainty when they have to assess risk and make decisions. This paper examines risk behaviour from an audit firm manager perspective and from an academic perspective. The emphasis is on the managerial risk behaviour in business decision mak...

  17. Exact and Direct Modeling Technique for Rotor-Bearing Systems with Arbitrary Selected Degrees-of-Freedom

    Directory of Open Access Journals (Sweden)

    Shilin Chen

    1994-01-01

    Full Text Available An exact and direct modeling technique is proposed for modeling of rotor-bearing systems with arbitrary selected degrees-of-freedom. This technique is based on the combination of the transfer and dynamic stiffness matrices. The technique differs from the usual combination methods in that the global dynamic stiffness matrix for the system or the subsystem is obtained directly by rearranging the corresponding global transfer matrix. Therefore, the dimension of the global dynamic stiffness matrix is independent of the number of the elements or the substructures. In order to show the simplicity and efficiency of the method, two numerical examples are given.

  18. 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.

  19. Two degree of freedom internal model control-PID design for LFC of power systems via logarithmic approximations.

    Science.gov (United States)

    Singh, Jay; Chattterjee, Kalyan; Vishwakarma, C B

    2018-01-01

    Load frequency controller has been designed for reduced order model of single area and two-area reheat hydro-thermal power system through internal model control - proportional integral derivative (IMC-PID) control techniques. The controller design method is based on two degree of freedom (2DOF) internal model control which combines with model order reduction technique. Here, in spite of taking full order system model a reduced order model has been considered for 2DOF-IMC-PID design and the designed controller is directly applied to full order system model. The Logarithmic based model order reduction technique is proposed to reduce the single and two-area high order power systems for the application of controller design.The proposed IMC-PID design of reduced order model achieves good dynamic response and robustness against load disturbance with the original high order system. Copyright © 2018 ISA. Published by Elsevier Ltd. All rights reserved.

  20. 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.