... 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...
This is the Secretary of Energy`s sixteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1996, through March 31, 1997, the Department took final action on 31 operational, financial, and preaward audit reports. At the end of the period 74 reports awaited final action. Final action was taken on 11 contract and financial assistance audits, leaving no reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.
This is the Secretary of Energy`s eighteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1997, through March 31, 1998, the Department took final action on 20 operational, financial, and preaward audit reports. At the end of the period 80 reports awaited final action. Final action was taken on one contract and financial assistance audit, leaving two reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.
This is the Secretary of Energy`s thirteenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1, 1995, through September 30, 1995, the Department took final action on 33 operational, financial, and preaward audit reports. At the end of the period 96 reports awaited final action. Final action was taken on 2 contract and financial assistance audits, leaving 2 reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.
This is the Secretary of Energy's eleventh Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department's Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1, through September 30, 1994, the Department took final action on 40 operational, financial, and preaward audit reports. At the end of the period 77 reports awaited final action. No final action was taken on contract and financial assistance audits, leaving six reports requiring final action at the end of the period. This report has three sections. The first outlines significant audit resolution and followup accomplishment achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports
This is the Secretary of Energy`s seventeenth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, April 1 through September 30, 1997, the Department took final action on 29 operational, financial, and preaward audit reports. At the end of the period 72 reports awaited final action. Final action was taken on five contract and financial assistance audits, leaving two reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of those reports.
.... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.
The Department of Energy`s (DOE) Albuquerque Operations Office (Albuquerque) owns seven aircraft that support defense programs, research and development efforts, emergency response programs, and official travel of Government and contractor employees. An Office of Inspector General (OIG) report, issued in 1994, identified concerns with Albuquerque`s cost for air service. Since that report, there have been reductions in cost and personnel indicating changes in air service requirements. This audit was conducted to determine (1) whether costs to operate Albuquerque`s aircraft were excessive and (2) if individual aircraft in the fleet were justified.
.... This report provides our endorsement of the Naval Audit Service disclaimer of opinion on the Navy General Fund Financial Statements for FY 1998, along with the Naval Audit Service report, "Department...
Introduction. An audit of the Navy General Fund Financial Statements is requited by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...
.... This Bulletin requires the Inspector General, DoD, or an independent auditor, to express an opinion on the DoD financial statements and to report on the adequacy of internal controls and compliance...
... Financial Statements for Fiscal Year 1998: Summary Audit Rep oft." Our objective was to determine the accuracy and completeness of the Army Audit Agency audit of the FY 1998 Army General Fund Fund Financial Statements...
.... This Bulletin requires the Inspector General, DoD, to express an opinion on the DoD financial statements and to report on the adequacy of internal controls and compliance with laws and regulations...
..., "Opinion on Fiscal Year 1999 Air Force Consolidated Financial Statements." Our objective was to determine the accuracy and completeness of the Air Force Audit Agency audit of the FY 1999 Air Force General Fund financial statements...
statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.
to file an online IG complaint. Active Duty Resources dfas logo Defense Finance Accounting Service Inspector General Air Force Reserve Resources dfas logo Defense Finance Accounting Service ARPC Air Reserve National Guard Resources dfas logo Defense Finance Accounting Service VPC-GR myPers AFPC Air Force Review
An audit of the Air Force Working Capital Fund financial statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356...
The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.
An audit of the Army General Fund Financial Statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...
Brannin, Patricia A
...) system of quality control to the extent considered appropriate. The tests included reviewing a judgmental sample of six of nine audit reports issued by the NRO OAIGA during the year ended July 31, 2003...
Our objective was to determine the accuracy and completeness of the Deloitte & Touche LLP audit of the Military Retirement Trust Fund Financial Statements for FY 1998 See Appendix A for a discussion of the audit process.
and procedures to provide it with reasonable assurance of conforming to Government Auditing Standards. The elements of quality control are...organization with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Audit ...USSOCOM OIG’s audit organization did not perform any nonaudit services during the period of our review so we did not review any nonaudit services
The audit objective was to determine the accuracy and completeness of the audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996, financial statements conducted by the Army Audit Agency...
The objective of the audit was to determine whether Energy Research had established performance expectations, including performance criteria and metrics, and used these expectations to monitor progress for basic and applied research performed at the Department`s national laboratories. Congressional and Departmental initiatives envision improved contract and program performance by requiring program managers to set measurable performance expectations. Even though research outcomes are inherently unpredictable, performance expectations can and should be established for scopes of work, milestones, resource limits and deliverables. However, Energy Research generally did not clearly specify--at either an aggregated program or individual task level--such expectations for research at the Department`s national laboratories. While information was available in the contractor`s research proposals, Energy Research essentially relied on the contractors to initiate and execute the research without agreement on expectations. This practice provided the Department with little basis to measure and evaluate contractor performance. Energy Research agreed in part with the finding and will take action on the recommendations in the report.
.... Office of Management and Budget Bulletin No. 01-02, "Audit Requirements for Federal Financial Statements," dated October 16, 2000, establishes the minimum requirements for audits of these financial statements...
Our objectives were to oversee the Army Audit Agency audit of the FY 2000 Department of the Army Working Capital Fund financial statements to verify whether we can rely on their work and to determine...
... and Economic Recovery Act of 2008 (HERA), Public Law 110-289, 122 Stat. 2654, 2913, abolished both the... audits, investigations, and inspections of FHFA's programs and operations, and recommending polices that... programs and operations. Section 6(a)(4) of the IG Act authorizes the Inspector General to require by...
... contractors; (e) Refers suspected or alleged criminal violations concerning NRC employees or contractors to the Department of Justice; (f) Reviews existing and proposed legislation and regulations for their... with audit and inspector general organizations and other law enforcement agencies in regard to all...
...) Independent Auditor Monitoring Files of the Office of Inspector General (HUD/OIG-4); (5) Auto Audit of the... auditor has been notified that the OIG is contemplating disclosure of its findings to an appropriate State board of accountancy, and the independent auditor has been provided with an opportunity to respond in...
We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...
This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.
Macisco, Christopher A.
The NASA Office of Inspector General is the Federal Law Enforcement Agency at NASA which conducts criminal and regulatory investigations in which NASA is a victim. The OIG prevents and detects crime, fiaud, waste and abuse and assists NASA management in promoting economy, efficiency, and effectiveness in its programs and operations. Investigations (OI) and the Office of Audits (OA). The investigations side deals with criminal Investigations, administrative investigations, and civil investigations. The Audits side deals with inspections and assessments as well as the Auditing of NASA Programs and Activities. Our mission at the OIG is to conduct and supervise independent and objective audits and investigations relating to agency programs and operations; to promote economy, effectiveness and efficiency within the agency; to prevent and detect crime, fraud, waste and abuse in agency programs and operations; to review and make recommendations regarding existing and proposed legislation and regulations relating to agency programs and operations. We are also responsible for keeping the agency head and the Congress fully and currently informed of problems in agency programs and operations. deal with False Claims, False Statements, Conspiracy, Theft, Computer Crime, Mail Fraud, the Procurement Integrity Act, the Anti-Kickback Act, as well as noncompliance with NASA Management Instructions, the Federal Acquisition Regulations (FAR), and the Code of Federal Regulations (CFR). Most of the casework that is dealt with in our office is generated through gum shoe work or cases that we generate on our own. These cases can come from Law Enforcement Referrals, GIDEP Reports, EPlMS (NASA Quality System), Defense Contract Audit Agency, Newspaper Articles, and Confidential Information. In many cases, confidentiality is the biggest factor to informants coming forward. We are able to maintain confidentiality because the 01 is independent of NASA Management and doesn t report to the Center
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Inspector General report. 411.605 Section 411.605 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES NEW RESTRICTIONS ON LOBBYING Agency Reports § 411.605 Inspector General report. (a) The Inspector General, or other official as specified in...
At the request of the Western Area Power Administration (Western), an audit of 17 areas was conducted with respect to possible overcharges on a power contract between Western and Basin Electric Power Cooperative (Basin), Contract No. DE-MP65-82WP-19001. The contract for Western`s purchase of electric power from Basin was entered into on April 15, 1982, and was in effect from January 1, 1986, through October 31, 1990. During this 58-month period, Basin billed Western approximately $197.6 million. Overall, it was found that Basin overcharged Western approximately $23.8 million. These overcharges occurred because Basin: (1) did not recognize or amortize as gain its overestimate of completion and correction costs for Antelope Valley Station (AVS) Unit 2; (2) did not amortize the gain on the sale/leaseback of AVS Unit 2 as an offset to lease costs; (3) billed Western prematurely for lease and interest costs; (4) overcharged for the cost of coal by including administrative and general expenses and profit, as well as incorrectly calculating discounts, royalty payments, and imputed interest costs; (5) made faulty calculations of amortization rates for deferred costs; (6) used a shorter depreciation period for AVS common facilities than it had used for other power plants; (7) retained tax benefit transfers; and (8) charged Western for interest and depreciation that had been paid by others. In addition to the $23.8 million in overcharges, interest accrued on the overcharges through December 31, 1996 was estimated to be approximately $22.1 million, resulting in a total of $45.9 million due Western.
This Office of Inspector General Semiannual Report to the Congress covers the period from April 1 through September 30, 1995. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period, a large portion of which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the most significant reports are grouped by six primary performance measures which the Office of Inspector General uses to gauge its attainment of the outcomes established in the Office of Inspector General Strategic Plan. The common thread that ties the performance measures together is their emphasis on supporting Department efforts to produce high quality products at the lowest possible cost to the taxpayer. The six performance measures present outcomes of Office of Inspector General work in terms of improvements in Department programs and operations.
On May 15, 1996, the Department of Energy (DOE) announced its decision to extend and renegotiate its contracts with the University of California for the management and operation of the Los Alamos, Lawrence Berkeley, and Lawrence Livermore National Laboratories. Current contracts for the operation of these laboratories expire in 1997. The renegotiation process provides an opportunity for the Department to: (1) recover at least $620 million in excess assets from the pension plans it has funded for University of California employees who work at DOE`s laboratories; and (2) improve the Department`s ability to exercise prudent management of its interest in those pension funds. According to Department records, as of July 1, 1995, the University of California Retirement Plan had between $620 million and $2.0 billion in excess assets that were attributable to the Department of Energy (emphasis supplied). The wide variation in excess assets is a function of the assumptions used in making these calculations. These are described in Appendix 1 to this report. It was concluded as a result of the audit that, as part of the contract renegotiation process, the Department should obtain the cooperation and assistance of the University of California in recovering excess pension plan assets in a manner that does not affect the defined retirement benefits of the contract employees. This could include jointly sponsoring legislation to modify any existing legal restrictions.
... POSTAL SERVICE 39 CFR Part 230 Office of Inspector General; Contractor Requirements AGENCY: Postal... for contractors employed by the Office of Inspector General. The rule also emphasizes consistency in contractor selection, and clarifies the OIG's exclusive authority to set qualifications and standards for its...
Full Text Available This study aims to determine 1 the influence of integrity on audit quality 2 the influence of objectivity on audit quality 3 the effect of work experience on audit quality 4 the influence of knowledge on financial management on audit quality and 5 Motivation to audit quality. The sample of this study is the auditor who works in inspectorate in Riau Province precisely in Inspectorate of Bengkalis Siak Pelalawan Kuantan Singingi and Pekanbaru City. Data were analyzed by using multiple regression method using SPSS version 21. The data used is primary data by using questionnaire. The analytical technique used to perform the hypothesis is random sampling. The results showed that integrity work experience knowledge of local financial management and motivation had no effect on audit quality while objectivity had an effect on audit quality. Adjusted R Square of 0.626. This shows that the quality of audit on Inspectorate in Riau Province can be influenced by factors studied by 62.6 and 37.4 influenced by factors not observed in this study.
This Office of Inspector General Semiannual Report to the Congress covers the period from October 1, 1996, through March 31, 1997. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the most significant reports are grouped by measures which the Office of Inspector General uses to gauge its performance. The common thread that ties the performance measures together is their emphasis on supporting Department efforts to produce high quality products at the lowest possible cost to the taxpayer. Five such performance measures were used during this semiannual period to present outcomes of Office of Inspector General work in terms of improvements in Department programs and operations.
separately from other operating costs in Afghanistan, and the U.S. government civilian agencies contributing personnel to U.S.-led PRTs do not reimburse DoD...General; "(B) obtain the services of a counsel appointed by and directly reporting to another Inspector General on a reimbursable basis; or "(C...obtain the services of appropriate staff of the Council of the Inspectors General on Integrity and Efficiency on a reimburs - able basis.". (c) RULE
Transparency Act of 2014. Specifically, for a statistically valid sample of spending data submitted by the DoD, assess the completeness, timeliness...facilities did not appropriately transfer funds to the U.S. Treasury for 114 delinquent accounts, valued at $13.4 million, of the 125 accounts the...the DoD Office of Inspector General Delinquent Medical Service Account Audits This is a summary report to identify systemic problems regarding
...In this document, the Federal Communications Commission (Commission) amends its rules to reassign to the Office of Managing Director (OMD) certain audit activities formerly assigned to the Office of Inspector General (OIG). The activities concern oversight of the annual audit of the Universal Service Administrative Corporation (USAC) required by the Commission's rules. In addition, the Commission delegates of authority to OMD, in consultation with the Office of General Counsel, to issue subpoenas concerning matters within its jurisdiction.
The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated Department of Energy management efforts to improve management controls and ensure efficient and effective operation of its programs. Narratives of the Office`s most significant reports are grouped by measures which the Office of Inspector General uses to gauge its performance. The common thread tying the performance measures together is their emphasis on supporting the Department efforts to produce high quality products at the lowest possible cost to the taxpayer. During this reporting period, the Office of Inspection General issued 59 reports. These reports included recommendations than, when implemented by management, could result in $211.7 million being put to better use. Furthermore, management has committed to taking corrective actions which the Office of Inspector General estimates will result in a more efficient use of funds totaling $57 million. Office of Inspector General investigations led to 7 criminal convictions, as well as criminal and civil prosecutions which resulted in fines and recoveries of approximately $1.95 million. The Office of Inspector General also provided 9 investigative reports to management for recommending positive change.
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Office of Inspector General. 1.29 Section 1.29 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL STATEMENT OF ORGANIZATION... operations. The Office provides leadership and coordination and recommends policies for other Agency...
....11 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS General Organization § 905.11 Office of Inspector... relating to the programs and operations of the Finance Board; (2) Providing leadership and coordination...
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Authority of the Inspector General. 385.20 Section 385.20 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... affiliated with, any person subject to regulation used to carry out titles IV and X of the Act through...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Assistant Postmasters General, General Counsel, Judicial Officer, Chief Postal Inspector. 4.5 Section 4.5 Postal Service UNITED STATES POSTAL SERVICE THE... Counsel, a Judicial Officer, a Chief Postal Inspector, and such number of officers, described in 39 U.S.C...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Cooperation with the Office of Inspector General. 230.3 Section 230.3 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL General Policy and Authority § 230.3 Cooperation with the Office of Inspector...
... Inspector General Hotline poster. 1552.203-71 Section 1552.203-71 Federal Acquisition Regulations System... Provisions and Clauses 1552.203-71 Display of EPA Office of Inspector General Hotline poster. As prescribed... all contract options. Display of EPA Office of Inspector General Hotline Poster (AUG 2000) (a) For EPA...
This Office of Inspector General (OIG) Semiannual Report to the Congress covers the period from October 1, 1997, through March 31, 1998. The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period that facilitated Department of Energy (Department) efforts to improve management controls and ensure efficient and effective operation of its programs. This report highlights OIG accomplishments in support of its Strategic Plan. Narratives of the Office`s most significant reports are grouped by the strategic goals against which the OIG measures its performance. To put the OIG accomplishments for this reporting period in context, the following statistical information is provided: audit and inspection reports issued -- 47; recommendations that funds be put to better use -- $356,257,856; management commitment to taking corrective actions -- $289,106,445; criminal indictments/convictions -- 8; fines and recoveries -- $1,612,932; and investigative reports to management recommending positive change -- 21.
... General Hotline Posters. 1852.203-70 Section 1852.203-70 Federal Acquisition Regulations System NATIONAL... Provisions and Clauses 1852.203-70 Display of Inspector General Hotline Posters. As prescribed in 1803.7001, insert the following clause: Display of Inspector General Hotline Posters (JUN 2001) (a) The Contractor...
Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996
Southwestern Federal Power System (SWFPS) encompasses the operation of 24 hydroelectric power plants by the US Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration (Southwestern) of the US Department of Energy. This report presents the results of the independent certified public accountants` audit of the SWFPS`s combined power system statements of assets, Federal investments and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows.
... report by the Ethics Law Division. 4.34 Section 4.34 Housing and Urban Development Office of the... Funding Decisions § 4.34 Review of Inspector General's report by the Ethics Law Division. After receipt of the Inspector General's report, the Ethics Law Division shall review the facts and circumstances of...
.... 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...
... SMALL BUSINESS ADMINISTRATION Inspector General; Line of Succession Designation, No. 23-C, Revision 5 This document replaces and supersedes ``Delegation of Authority and Line of Succession No. 23-C, Revision 4.'' Line of Succession Designation, No. 23-C, Revision 5: Effective immediately, the Inspector...
Full Text Available No abstract available. Article truncated after 150 words. Yesterday, Dr. Sam Foote, the initial whistle-blower at the Phoenix VA, criticized the Department of Veterans Affairs inspector general's (VAOIG report on delays in healthcare at the Phoenix VA at a hearing before the House Committee of Veterans Affairs (1,2. Foote accused the VAOIG of minimizing bad patient outcomes and deliberately confusing readers, downplaying the impact of delayed health care at Phoenix VA facilities. "At its best, this report is a whitewash. At its worst, it is a feeble attempt at a cover-up," said Foote. Foote earlier this year revealed that as many as 40 Phoenix patients died while awaiting care and that the Phoenix VA maintained secret waiting lists while under-reporting patient wait times for appointments. His disclosures triggered the national VA scandal. Richard Griffin, the acting VAOIG, said that nearly 300 patients died while on backlogged wait lists in the Phoenix VA Health Care System, a much higher ...
Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth to use techniques and methods of verification such as inventory, comparative control, comparison of documentary evidence, counter check, check arithmetic for audit of goods. Keywords: audit, stocks, activities of the company.
trade and revenue Project ( AtAr ): Latest deliverables including monthly, quarterly, annual, final, and evaluation reports generated during the...indicators given the increasing challenges in physical access. no response provided. Continued on the next page GOVERNANCE 38 appendices Special inSpector
... 7640.2, "Policy for Followup of Contract Audit Reports," requires the Office of Inspector General, DoD, to develop contract audit followup policy and to monitor, coordinate, and evaluate contract audit...
This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.
Aleksey F. Akhmetshin
Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
Audit 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.
... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...
... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Information to be reported to the Office of Inspector General. 1.204 Section 1.204 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.204 Information to be reported to the...
... Investigative File System. 4902.11 Section 4902.11 Labor Regulations Relating to Labor (Continued) PENSION... General Investigative File System. (a) Criminal Law Enforcement. (1) Exemption. Under the authority... Inspector General Investigative File System—PBGC” from the provisions of 5 U.S.C. 552a (c)(3), (c)(4), (d)(1...
The Department of Energy (Department) Organization Act created the Department in October 1977. That law brought together for the first time, not only most of the government's energy programs, but also science and technology programs and defense responsibilities that included the design, construction, and testing of nuclear weapons. Over its history, the Department has shifted its emphasis and focus as the energy and security needs of the Nation have changed. Today, the Department stands at the forefront of helping the Nation meet our energy, scientific, environmental, and national security goals. The responsibility of the Office of Inspector General (OIG) is to ensure that the Department is: Fulfilling its program and operational goals effectively; Using its resources efficiently in this pursuit; Operating within the scope of its legislative mandates; Meeting the President's Management Agenda; and, Addressing Departmental priorities established by the Secretary. The OIG accomplishes this by performing audits, investigations, and inspections of the Department's programs and operations seeking to uncover existing or potential weaknesses that could result in fraud, waste, and abuse. This strategic plan reflects the vision for how the organization will move forward in the 21st century to ensure the Department continues to serve the American public safely, effectively, and efficiently. Through its strategic planning efforts, the OIG will continue to play a critical role in assisting the Department's leadership and the Congress by identifying opportunities for improving management, program performance, and accountability. The OIG's strategic goal is to perform a robust review program that provides timely, relevant performance information and recommendations to improve the performance of the Department's programs and operations, facilitate positive change, and combat unlawful activities within the Department.
... 39 Postal Service 1 2010-07-01 2010-07-01 false Is there a prohibition on presenting Office of Inspector General reports or records during an employee's testimony? 230.16 Section 230.16 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Why are restrictions on Office of Inspector General employees in civil proceedings necessary? 230.13 Section 230.13 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance...
... DEPARTMENT OF THE TREASURY Treasury Inspector General for Tax Administration; Privacy Act of 1974...: Notice. SUMMARY: Pursuant to 5 U.S.C. 552a, the Privacy Act of 1974, as amended, notice is hereby given... Administration. Beginning and Completion Dates: This program of computer matches is expected to commence on March...
powerful allies they have cultivated . Th e highest levels of the In late January, Deputy Prime Minister (DPM) for Energy Aff airs Hussein al...skills to combat criminal gangs and maintain the peace. General Jassam com- mented favorably on USF-I’s ability to learn from its mistakes and cultivate ...SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION FOCUS ON ANBAR • potato, mushroom , and strawberry fi elds In addition to these programs, Inma
... 7640.2, "Policy for Followup of Contract Audit Reports," as amended August 16, 1995, requires the Office of Inspector General, DoD, to develop contract audit followup policy and to monitor, coordinate...
Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.
OFFICE OF THE INSPECTOR GENERAL QUICK-REACTION REPORT ON THE AUDIT OF RECOUPMENT ACTIONS ON MEDICARE PAYMENTS TO UNIFORMED SERVICES TREATMENT...Quick-Reaction Report on the Audit of Recoupment Actions on Medicare Payments to Uniformed Services Treatment Facilities (Report No. 93-150) We are...Inspectors General will provide a joint report to the congressional committees that requested the audit . The courtesies extended to the audit staff
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's view of 2016; 2 - Operational safety: encouraging results; 3 - High-profile focus on safety; 4 - Risk prevention: effort must be intensified; 5 - Team skills and commitment; 6 - Simplification; 7 - Maintenance quality; 8 - Nuclear fuel; 9 - New build; 10 - Protection against site security threats; 11 - Appendices
On behalf of the Department of Energy's Office of Inspector General, I am pleased to submit our Semiannual Report to Congress for the period ending March 31, 2009. The Report highlights key accomplishments of the Office of Inspector General, particularly pertaining to our efforts to ensure the economy, efficiency, and effectiveness of Department of Energy operations. Details pertaining to some of our most significant reviews and projects are presented in the Report. This reporting period has been quite eventful. On February 17, 2009, the President signed the American Recovery and Reinvestment Act of 2009. The stated intent of this new legislation is to strengthen the U.S. economy through the creation of new jobs, aiding State and local governments with budget shortfalls, cutting taxes for working families, and investing in the long-term health of the Nation's economic prosperity. The Recovery Act establishes the status of the Nation's energy supply as a prime focus. Specifically, the Department of Energy will receive approximately $40 billion for various energy, environmental, and science programs and initiatives. The passage of this legislation makes the coming months an exciting and transformative time for the Department of Energy and the Office of Inspector General. In recognition of the need for effective oversight to protect taxpayer interests, the Recovery Act includes the creation of the Recovery Act Accountability and Transparency Board and mandates specific actions by the Inspectors General. I will be a permanent member of this newly created Board, along with nine other Inspectors General whose agencies are significant recipients of Recovery Act funds. Since the passage of the legislation, my office has developed a strategy consistent with the objectives outlined in the Recovery Act. The overarching goal of the strategy is to ensure that the taxpayers interests relating to the performance and results of the Recovery Act are protected. During
Oct 27, 1992 Title: Audit Report Office Of The Inspector General: Quick Reaction Report On The Audit Of The Army Contract With The University Of Texas...ENGINEERING "INSPECTOR GENERAL, DEPARTMENT OF THE ARMY SUBJECT: Quick-Reaction Report on the Audit of the Army Contract with the University of Texas...additional comments on Recommendation 3. by November 27, 1992. The courtesies extended to the audit staff are appreciated. If you have any questions on
After a first chapter in which the Inspector General states his own vision of facts and results regarding nuclear safety and radiation protection for 2012, the next chapters address the following topics: the contrasted results of nuclear operating safety, the need to remain vigilant in nuclear safety management, the challenge of occupational safety, the need of new ambitious goals for radiation protection, an updated training which must be better led by line management, maintenance as a strategic issue, the long road ahead for nuclear technical information system (SDIN), the need of better attention to chemistry in operations, the new impetus of EPRs, plant life extension conditioned by nuclear safety, the mobilization of nuclear operators after Fukushima, and noteworthy operating events
After a message from the Areva's Chief Executive Officer and a message from the senior Vice President of safety, health, security, sustainable development, a text by the inspector general comments the key safety results (events, dose levels, radiological impacts), the inspection findings, the areas of vigilance (relationship with the ASN, the management of the criticality risk, and facility compliance), some significant topics after the Fukushima accident. Then this report addresses the status of nuclear safety and radiation protection in the group's facilities and operations. It more specifically addresses the context and findings (lessons learned from the inspections, operating experience from event, employee radiation monitoring, environmental monitoring), crosscutting processes (safety management, controlling facility compliance, subcontractor guidance and management, crisis management), specific risks (criticality risk, fire hazards, transportation safety, radioactive waste management, pollution prevention, liability mitigation and dismantling), and areas for improvement and outlook
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's view of 2017; 2 - Nuclear safety results; 3 - Nuclear safety priority affirmed; 4 - Risk prevention: important to remain vigilant; 5 - Adapting people skills; 6 - Operating experience: contrasting approaches; 7 - Operations fundamentals to be reaffirmed; 8 - Importance of working closely with contract partners; 9 - Engineering support for the French fleet and new-build projects; 10 - Spares: an area for greater engagement by owners on-site; 11 - Appendices
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's view of 2014; 2- Contrasting trends in nuclear safety in different sets of plants; 3 - Making safety culture central to management; 4 - Towards an integrated approach to risk management; 5 - Relying on professional unified operations; 6 - The quest for robust maintenance; 7 - Nuclear engineering: a major asset for the operator; 8 - Nuclear managers - confidence builders; 9 - on course for reactor operation beyond 40 years in France; 10 - Service life challenges in the UK; 11 - Preparing the future: from the EPR to other new models; 12 - Noteworthy operational events; 13- Appendices: Results for the nuclear fleets (EDF SA, EDF Energy; Maps of the nuclear power plants(EDF SA, EDF Energy); Key dates for the nuclear units (EDF SA, EDF Energy); Abbreviations
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's view of 2015; 2 - Operational safety: mixed results; 3 - Nuclear safety clearly prioritised; 4 - Risk prevention: progress in France; 5 - Reinforced emergency preparedness post-Fukushima; 6 - Fire prevention: still a weak link; 7 - Continuous investment in training and careers; 8 - Using maintenance to leverage improved operational quality; 9 - Chemistry in France: a transition in need of strong support; 10 - Decommissioning projects are progressing; 11 - EPRs in China, France and the UK; 12 - Preparing for the future; 13 - A window on the world; 14 - Appendices: Results for the nuclear fleets (EDF SA, EDF Energy; Maps of the nuclear power plants(EDF SA, EDF Energy); Key dates for the nuclear units (EDF SA, EDF Energy); Abbreviations
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's view of 2013 2 - Safety in operation: good standing of results; 3 - Management of safety priority; 4 - Occupational safety: managers mobilization is necessary in France; 5 - Radiation protection: a new dynamics to initiate; 6 - Maintenance: regaining the essentials for the great careening; 7 - Fostering occupations to improve safety; 8 - A new momentum to the EPRs; 9 - Nuclear fuel, a major contribution to safety; 10 - Research-development: a lever to anticipate; 11 - Japan: safety under reconstruction; 12 - Noteworthy operational events; 13- Appendices: Results for the nuclear fleets (EDF SA, EDF Energy; Maps of the nuclear power plants(EDF SA, EDF Energy); Key dates for the nuclear units (EDF SA, EDF Energy); Abbreviations
... 39 Postal Service 1 2010-07-01 2010-07-01 false How is a demand for employee documents or testimony made to the Office of Inspector General? 230.24 Section 230.24 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules Governing Compliance With Subpoenas, Summonses, and Court Orders by Postal...
... 39 Postal Service 1 2010-07-01 2010-07-01 false Can Office of Inspector General employees testify or produce documents that would assist me in my civil proceeding? 230.12 Section 230.12 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF INSPECTOR GENERAL Rules...
... Ethical Conduct for Employees of the Special Inspector General for Iraq Reconstruction AGENCY: Special... Iraq Reconstruction (SIGIR), with the concurrence of the Office of Government Ethics (OGE), is... of Ethical Conduct (Standards) issued by OGE. With certain exceptions, this supplemental regulation...
..., Washington, DC 22202-2884. (ii) Department of Homeland Security (DHS) fraud hotline poster identified in... _________ _________ _________ _________ (Contracting Officer shall insert-- (i) Title of applicable Department of Homeland Security fraud hotline...-AG98 Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...
Office of Inspector General (ED), Washington, DC.
This semiannual report to Congress summarizes the activities of the Department of Education's Office of Inspector General (OIG) for the 6-month period ending September 30, 1997. The OIG gave Congressional testimony regarding the modernization of student-financial-assistance-information programs, the Loan Consolidation process, the Federal Direct…
Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.
In categorical repeated audit controls, fallible auditors classify sample elements in order to estimate the population fraction of elements in certain categories.To take possible misclassifications into account, subsequent checks are performed with a decreasing number of observations.In this paper a model is presented for a general repeated audit control system, where k subsequent auditors classify elements into r categories.Two different sub-sampling procedures will be discussed, named 'stra...
... 39 Postal Service 1 2010-07-01 2010-07-01 false May the General Counsel to the Inspector General and/or a U.S. Department of Justice attorney represent the employee in any appearance? 230.21 Section... GENERAL Rules Governing Compliance With Subpoenas, Summonses, and Court Orders by Postal Employees Within...
This report, written for the Chairman of EDF, gives the Inspector General's assessment of nuclear safety and radiation protection within the EDF Group. The report is also intended for all those in the company who contribute in any way to nuclear safety and radiation protection through their day-to-day actions and decisions. It also aims to identify any early warning signs and recommend areas for improvement. It therefore focuses on difficulties and weaknesses rather than strengths and progress. It is based on information gathered and observations made during the year, both in France and the UK, whether from workers in the field, or during visits to plants and meetings with the main stakeholders: managers, staff representatives, members of the medical profession, chairmen of local information commissions in France and of Site stakeholder groups (British equivalent of the French Local Information Commissions) in the UK, and contractors. It also makes use of visits and comparisons with other international players on the nuclear scene, and of dialogue with WANO (World Association of Nuclear Operators) and the nuclear safety authorities. Content: 1 - the Inspector General's analysis and conclusions at the end of 2008; 2 - Nuclear safety management; 3 - Radiation protection; 4 - A changing relationship with the nuclear safety authority; 5 - Support for the nuclear plants in service; 6 - Succeeding with the EPR; 7 - Operating the installations for longer; 8 - Further opening up to the outside world; 9 - Renewal of skills; 10 - Labour relations; 11 - The driving forces of cultural change; 12 - Promote change and regulate its pace; 13 - The contribution of the medical staff; 14 - Relations with contractors; 15 - The fire hazard; 16 - Nuclear fuel; 17 - Decommissioning; 18 - Emergency response management; 19 - Events at EDF; 19.1 - The Tricastin nuclear power plant fuel assemblies; 19.2 - Steam generator behaviour; 19.3 - Reactor building evacuation; 20 - Visits
Oursel, Luc; Riou, Jean
This annual report by AREVA's General Inspectorate deals with the status of nuclear safety and radiation protection in the group's facilities and operations over the course of 2013. Based on the findings made during implementation of the annual inspection program, this annual report also includes the results of the analysis of significant events and the observations and assessments of specialists in the Safety Health Security Sustainable Development Department (SHSSDD), supplemented by regular interaction with the safety regulators, different government agencies, stakeholders and other nuclear operators. Additionally, this report presents the action plans put into motion and the directions taken for continuous improvement in risk prevention for operations conducted in France and internationally. In 2013, the level of safety in the group's nuclear facilities and operations remained satisfactory, although improvements are necessary in some domains. This report is based on established indicators, analyses of reported events, responses to commitments made to the regulators, and the results of different improvement actions reported on in the inspected and supported entities. In 2013, no level 2 event on the International Nuclear and Radiological Event Scale (INES) was reported, the bottom-up reporting of weak signals was confirmed, dose levels were low and there were no radiological impacts on the environment. The General Inspectorate conducted 45 inspections in 30 of the group's entities in 2013. Of these, 10 concerned sites outside France and 7 were conducted following events or particular situations. These inspections gave rise to 176 recommendations, which the inspected entities have translated into action plans. Verification of these different action plans according to planned procedures and announced schedules gave rise to 16 follow-up inspections. The major lessons learned from these inspections relate to project management, facility compliance and operational
Bowen, Jr, Stuart W
...). During this quarter, I traveled to Iraq for the 15th time since my appointment three years ago to supervise the work of the 50 SIGIR auditors, inspectors, and investigators who provide the necessary...
Freund, Ruth; Dor, Michael; Lotan, Yoram; Haver, Eitan
Supervision and inspection of medical facilities are among the responsibilities of the Ministry of Health (MOH) anchored in the "Public Health Act 1940". In order to implement the law, the General Medical Division of the MOH began the process of auditing hospitals and private surgical clinics prior to considering the reissue of their license. The audit aimed to implement the law, activate supervision on general hospitals and private surgical clinics, provide feed-back to the audited institution and upgrade quality assurance, regulate medical activities according to the activities elaborated in the license and recommend the license renewal. Prior to the audits, 20 areas of activity were chosen for inspection. For each activity a check list was developed as a tool for inspection. Each area was inspected during a 4-5 hour visit by a MOH expert, accompanied by the local service manager in the institution under inspection. A comprehensive report, summarizing the findings was sent to the medical institute, requesting correction in those areas where improvements were needed. Recommendation for license renewal was sent to the Director of Licensing Division Ministry of Health. Between June 2003 and July 2006, 91 structured audits took place. A total of 47 general hospitals and 24 private surgical clinics were visited at least once. Most general hospitals were found abiding, functioning according to the required standards and eligible for license renewal. Licenses of institutions that complied with the standards determined by the audit teams, were renewed. Two private hospitals in central Israel, that were given an overall poor evaluation, were issued with a temporary license and subsequently re-audited 4 times over the next two years. Generally, the standards in private surgical clinics were lower than those found in general public hospitals. In one clinic the license was not renewed, and in another an order was issued to cease surgical procedures requiring general
After a first chapter in which the Inspector General states his own vision of facts and results regarding nuclear safety and radiation protection for 2009, the relationship with the ASN (Nuclear safety authority), and also gives his own impression on the whole EDF nuclear system, the next chapters more particularly address the following topics: safety management, radiation protection of interveners, abilities and education for new challenges, the exploitation quality, the implementation of new regulatory arrangements, the extension of exploitation duration, the EPR project, the doctors as actors of safety management, service providing or subcontracting companies and fleet performance, prevention and struggle against fire, the activity of British Energy which is part of the EDF group, events which occurred within the EDF group (exposure of an intervener, incidents involving fuel components, biases in work monitoring, a fire on a turbo generator, an incident in Dungeness), lessons drawn from other industrial events (in a Russian hydroelectric station and in a refinery in Texas), and visits in China and in Japan
... nephrectomy for non functioning hydronephrotic kidneys. The outcome in the treatment of the congenital renal anomalies, malignant and trauma to the kidney was not satisfactory suggesting the trained urologist will be better equipped to sort things out. Keywords: audit, nephrectomy, general surgeons. Nigerian Journal of ...
T. I. Zerchaninova
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.
T. I. Zerchaninova
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.
This report is destined for the President of EDF with the purpose of informing him of the judgement the Inspector General has about the nuclear safety and radiation protection within the EDF Group. It is also intended for all who, in any way, play a role at EDF in improving nuclear safety. It may also prove useful to those outside the company who work in the nuclear field or indeed any branch of industry where there are risks to be managed and who wish to participate in the debate. It also contributes to the pool of information shared with the other nuclear operators under the auspices of WANO. The continuous improvement of nuclear safety results is a fundamental commitment of the EDF Group. This is notably reflected in a policy of transparency, whether in France, Britain, America or China. This document constitutes an example of this, offering an independent view of the operational situation. It is based on facts and findings derived in EDF's contacts with field staff and meetings with the decision makers, managers, medical personnel and players on both sides of this industry as well as outside stakeholders, especially contractor companies. The resulting snapshot of the situation in the field is particularly instructive. This report therefore concentrates more on problems and weaknesses rather than strengths and progress, except as concerns happenings outside France, where the focus is more on good practices than difficulties. Contents: 1 - The view from the Inspector General of EDF about the nuclear safety in the EDF group; 2 - A panorama of 2011: The management, The state of the installations, Maintenance of the French nuclear power plants, Relations with the French nuclear safety authority (ASN), The EPR projects, The players in the fields of health and safety, Radiation protection, Fire prevention and fire fighting, Increasing nuclear power plant security, Decommissioning; 3 - Nuclear safety management; 4 - The Fukushima Daiichi accident; 5 - Training to
Shah, Nayankumar C; Sibbritt, David W; Heaney, Susan; Sharples, Jan
The accuracy of sphygmomanometers used in Australian general practice is unknown but potentially important. We measured the accuracy of sphygmomanometers in general practice in the Hunter region of New South Wales using a gold standard. Practices were recruited by an advertisement in the division newsletter. Sixty practices (35%) volunteered. A total of 404 instruments were checked. Over 95% of sphygmomanometers were within 4 mmHg of gold standard sphygmomanometer across the clinical pressure range. Mercury sphygmomanometers were more accurate than aneroid (pmercury.
Project #OA-FY12-0570, November 29, 2012. The EPA Office of Inspector General (OIG) plans to begin the fieldwork phase of our audit of EPA’s customer service help desks, hotlines, and clearinghouses (customer service lines).
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.
The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.
... media. RETRIEVABILITY: Name, Social Security number or case number. SAFEGUARDS: All Office of Inspector... may contain names, dates of birth, passport numbers, Social Security numbers, account numbers and... response to a subpoena issued by an independent Federal agency having the power to subpoena records of...
... mismanagement, gross waste of funds, an abuse of authority, or a substantial and specific danger to the public... for carrying out the functions, powers, and duties of the OIG; (i) Employ on a temporary basis such... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Specific authorities of the Inspector...
We reviewed 20 transactions that were coded as business-class and first-class travel during the 2002 and 2003 calendar years for the Office of the Inspector General of the Department of Defense (OIG DoD...
... collected from public, business, government and other sources; forensic and other analyses; memoranda of... determines that the matter reported is significant. 11. To the public when the matter under audit or... necessary to preserve confidence in the integrity of the OIG audit or investigative process or is necessary...
This is our final report on the Audit of the Acquisition of the Tactical Air Operations Center/Modular Control Equipment (TAOC/MCE) for your...matters of concern that could affect the acquisition of the TAOC/MCE. We performed the audit from March through December 1990. The audit objective was...controls related to the audit objectives. The audit was made in accordance with the Inspector General’s critical program management element approach
Centers 06/21/2010 USAAA A-2010-0121-ALO Real Property Sustainment, Restoration, and Modernization 06/25/2010 USAAA A-2010-0124- FFM Review of Port...Supply Enhanced System, Project Manager, 07/07/2010 Cruise Missile Defense System USAAA A-2010-0131- FFM Agreed-Upon Procedures Attestation of Audit... FFM Follow-up Audit of FY 05 Subsistence Charges 07/29/2010 USAAA A-2010-0144-ALR Follow-up Audit of Property Accountability, Oklahoma Army National
The safeguards' inspector profile, in consequence of the tasks to be performed is described. An activities'hierarchy which will lead, to the structure and content of an introductory course's curriculum is established. The auditing activity as well as the material verification are described in details. Complementary resources for the upgrading the inspector's knowledge and skills are analised and the paper concludes presenting the training period, its dinamics as well as the recrutment criterium for the candidates. (Author) [pt
.... This report gives Congress, the Secretary of Defense, the DoD Chief Financial Officer, financial managers, and the audit community an assessment of progress made in audited financial statements of DoD general funds...
.... We plan to issue a similar report each year. The audit objective was to identify and summarize the major deficiencies that prevented auditors from rendering audit opinions, other than disclaimers, on Army and Air Force general fund financial...
Project #OA-FY13-0280, May 9, 2013. The Office of Inspector General plans to begin fieldwork for an audit of the U.S. Environmental Protection Agency’s compliance with the Federal Information Security Management Act.
Project #OA-FY14-0135, February 10, 2014. The Office of Inspector General plans to begin fieldwork for an audit of the U.S. Environmental Protection Agency's compliance with the Federal Information Security Management Act (FISMA).
oversight procedures to review KPMG LLPs work; and if applicable disclose instances where KPMG LLP does not comply, in all material respects, with U.S...decisions. Pervasive material internal control weaknesses impact the accuracy, reliability and timeliness of budgetary and accounting data and...reported the same 13 material internal control weaknesses as in the previous year. These pervasive and longstanding financial management challenges
Full Text Available No abstract available. Article truncated at 150 words. The long-awaited Office of Inspector General’s (OIG report on the Phoenix VA Health Care System (PVAHCS was released on August 27, 2014 (1. The report was scathing in its evaluation of VA practices and leadership. Five questions were investigated: 1.Were there clinically significant delays in care? 2. Did PVAHCS omit the names of veterans waiting for care from its Electronic Wait List (EWL? 3. Were PVAHCS personnel not following established scheduling procedures? 4. Did the PVAHCS culture emphasize goals at the expense of patient care? 5. Are scheduling deficiencies systemic throughout the VA? In each case, the OIG found that the allegations were true. Despite initial denials, the OIG report showed that former PVAHCS director Sharon Helman, associate director Lance Robinson, hospital administration director Brad Curry, chief of staff Darren Deering and other senior executives were aware of delays in care and unofficial wait lists. Perhaps most disturbing is ...
wft*:¥A:ft:i:ft& OFFICE OF THE INSPECTOR GENERAL AV-8B REMANUFACTURE PROGRAM AS PART OF THE AUDIT OF THE DEFENSE ACQUISITION BOARD...Part of the Audit of the Defense Acquisition Board Review Process - FY 1994 B. DATE Report Downloaded From the Internet: 03/23/99 C. Report’s Point...NAVY FOR RESEARCH DEVELOPMENT AND ACQUISITION SUBJECT: Audit Report on the AV-8B Remanufacture Program as Part of the Audit of the Defense
Aro, I.; Anderson, R.; Ericsson, P.O.; Lee, I.
A total of four workshop breakout sessions were conducted on this subject: one double session and three single sessions. The following discussion describes common points and difference among the countries in the areas of inspector training and qualifications. In most countries there are resident or non-resident site-specific inspectors who have general plant supervision duties. In addition, there are specialized inspectors who visit NPP when requested or according to the scheduled inspection program. Most countries try to recruit experienced personnel. Many countries prefer to have candidates who have extensive plant experience. Some countries do not recruit inspectors from utilities because of potential conflict of interest or credibility reasons. In many countries, the typical training time to become an independent inspector is one year. In some countries an inspector is formally certified after their training period and completion of an examination
Gilkes, Lucy A; Liira, Helena; Emery, Jon
Medical students benefit from their contact with clinicians and patients in the clinical setting. However, little is known about whether patients and clinicians also benefit from medical students. We developed an audit and feedback intervention activity to be delivered by medical students to their general practice supervisors. We tested whether the repeated cycle of audit had an effect on the preventive care practices of general practitioners (GPs). The students performed an audit on topics of preventive medicine and gave feedback to their supervisors. Each supervisor in the study had more than one student performing the audit over the academic year. After repetitive cycles of audit and feedback, the recording of social history items by GPs improved. For example, recording alcohol history increased from 24% to 36%. This study shows that medical students can be effective auditors, and their repeated audits may improve their general practice supervisors' recording of some aspects of social history.
... 39 Postal Service 1 2010-07-01 2010-07-01 false Who pays the costs incurred when the Office of....25 Who pays the costs incurred when the Office of Inspector General responds to a demand for documents or testimony? (a) Unless determined by 28 U.S.C. 1821 or other applicable statute, the costs of...
... 39 Postal Service 1 2010-07-01 2010-07-01 false What must an Office of Inspector General employee do if served with a demand requiring the production of documents or an appearance in court? 230.15 Section 230.15 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION OFFICE OF...
Pohan, Nur Aisah
The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...
The following two sections highlight selected audits and investigations completed during this reporting period. More detailed summaries appear in subsequent sections of this report. (1) The NRC initiated a number of actions to address regulatory weaknesses. The OIG found that some of these actions may not produce a safety benefit commensurate with their cost. The OIG also found that meanings of several important regulatory terms are unclear to many NRC and licensee staff. The OIG believes a comprehensive, integrated plan could help focus agency resources on those issues with the most safety significance, and that a focus on plant safety will enhance the NRC`s credibility as an effective regulator. (2) Because of its wide-ranging potential impact, the OIG has been tracking the Year 2000 issue for some time. The OIG found that success of the NRC`s Year 2000 program could be enhanced. (3) In response to a memorandum from the NRC Chairman, the Acting Chief Financial Officer proposed an approach to developing an agency-wide, integrated financial management system. The OIG initiated an evaluation to identify and gain an understanding of the best practices for developing such a system, and recommended directions. The NRC sponsors a Federally Funded Research and Development Center (FFRDC) called the Center for Nuclear Waste Regulatory Analyses, which provides the NRC with long-term technical assistance and research related to the High-Level Waste program. The Federal Acquisition Regulation (FAR) requires that, prior to extending the contract for the FFRDC, sponsors conduct a comprehensive review of their use and need. The OIG found that the draft renewal justification assesses some, but not all, of the FAR considerations.
The following two sections highlight selected audits and investigations completed during this reporting period. More detailed summaries appear in subsequent sections of this report. (1) The NRC initiated a number of actions to address regulatory weaknesses. The OIG found that some of these actions may not produce a safety benefit commensurate with their cost. The OIG also found that meanings of several important regulatory terms are unclear to many NRC and licensee staff. The OIG believes a comprehensive, integrated plan could help focus agency resources on those issues with the most safety significance, and that a focus on plant safety will enhance the NRC's credibility as an effective regulator. (2) Because of its wide-ranging potential impact, the OIG has been tracking the Year 2000 issue for some time. The OIG found that success of the NRC's Year 2000 program could be enhanced. (3) In response to a memorandum from the NRC Chairman, the Acting Chief Financial Officer proposed an approach to developing an agency-wide, integrated financial management system. The OIG initiated an evaluation to identify and gain an understanding of the best practices for developing such a system, and recommended directions. The NRC sponsors a Federally Funded Research and Development Center (FFRDC) called the Center for Nuclear Waste Regulatory Analyses, which provides the NRC with long-term technical assistance and research related to the High-Level Waste program. The Federal Acquisition Regulation (FAR) requires that, prior to extending the contract for the FFRDC, sponsors conduct a comprehensive review of their use and need. The OIG found that the draft renewal justification assesses some, but not all, of the FAR considerations
OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including a p...... of such consultations initiated by the GPs. CONCLUSIONS: Medical audit had no observed effect on AIDS prevention in general practice. Udgivelsesdato: 1999-Oct......OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including....... One hundred and thirty-three GPs completed the project. The main outcome measures were the number of consultations involving AIDS prevention and the number of talks about AIDS initiated by the GP, and some elements of the content were registered on a chart. RESULTS: No statistically significant...
Levitt, Ruth; Rabinovich, Lila; van Dijk, Lidia Villalba
The General Teaching Council for England (GTC) commissioned RAND Europe in 2008 to undertake a perceptions audit, to take the temperature on its current status and to inform its future work with teachers, organisational partners and the wider public. A perceptions audit is a method for gathering opinions and views of selected informants about how…
Jl%«~~ /&■ OFFICE OF THE INSPECTOR GENERAL SUMMARY REPORT ON THE AUDIT OF DEFENSE BASE CLOSURE AND REALIGNMENT BUDGET DATA FOR FYS 1993 AND...COMPTROLLER) AUDITOR GENERAL, DEPARTMENT OF THE ARMY SUBJECT: Summary Report on the Audit of Defense Base Closure and Realignment Budget Data for FYs...Therefore, we are publishing this report in final form. We appreciate the courtesies and cooperation extended to the audit staff. If you have any
Kuhail, Mohammad A.; Lauesen, Søren; Pantazos, Kostas
Existing custom visualization tools provide cognitive artefacts that can reduce the cognitive barriers designers encounter in visual mapping, mapping data to visual primitives (e.g. ellipse, rectangle) and their properties (e.g. colour, size.) However, our experience with designers shows that the......Existing custom visualization tools provide cognitive artefacts that can reduce the cognitive barriers designers encounter in visual mapping, mapping data to visual primitives (e.g. ellipse, rectangle) and their properties (e.g. colour, size.) However, our experience with designers shows...... that the existing artefacts are insufficient. In particular, designers struggle to understand the relationship between visual primitives, their properties, and data. Moreover, it is hard to verify the correctness of the visual mappings. In response, we developed a new cognitive artefact, the inspector......, that explicitly shows the data behind visual primitive and their properties. We evaluated the impact of the inspector on usability with seven designers. The result shows that the inspector reduced usability problems and helped designers verify the visual mappings....
developed during the intervening period.430 Th e United States, which expects to ship about $120 million–$130 million worth of poultry to Iraq in 2012...special assessment Thomas A. Manok, former USACE employee Conspiracy 9/19/2011 20 months in prison; 3 years supervised release; forfeiture of $73,500...Joseph Sebastian 12/13/2010 N.K. Ismail 12/13/2010 Biju Thomas 12/13/2010 Combat General Trading Company 12/13/2010 Jank Singh 11/24/2010 Blue Marine
... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Can the Administrator of General Services waive the postpayment auditing provisions of this subpart? 102-118.420 Section 102-118... Transportation Audits § 102-118.420 Can the Administrator of General Services waive the postpayment auditing...
After messages by different managers, this report proposes a description of the context for nuclear safety: group's policy in matters of nuclear safety and radiation protection, regulatory changes (in France, with respect to information, changes in administrative organization, overhaul of general technical regulations, international context). It describes the organizational changes which occurred within the company. It reports actions regarding transparency, briefly describes actions and principles aimed at improving safety, indicates and comments noteworthy nuclear events, discusses their assessment from a HOF (human and organizational factors) perspective, comments lessons learned from inspections, comments data regarding radiation protection and actions aimed at improving radiation protection. It discusses environmental impact issues. It addresses the different processes and factors which transversely appear in nuclear safety: safety management, human and organizational factors, safety in design, project management, and emergency management. Several specific risks are discussed: criticality control, nuclear materials safeguards, fire, spill prevention, transportation, radioactive waste, shutdown and dismantling, service operations, mining, and environmental liabilities. Document in French and in English
Project #OA-FY13-0113, December 13, 2012. This memorandum is to notify you that the U.S. Environmental Protection Agency (EPA), Office of Inspector General, plans to begin an audit of certain EPA electronic records management practices.
Newly recruited safeguards inspectors take to the field. There are currently 250 inspectors and every year the IAEA runs an introductory course on the safeguards systems for the organisation's newly appointed inspectors.
Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.
In categorical repeated audit controls, fallible auditors classify sample elements in order to estimate the population fraction of elements in certain categories.To take possible misclassifications into account, subsequent checks are performed with a decreasing number of observations.In this paper a
OBJECTIVE: We aimed to evaluate the effect of a medical audit on AIDS prevention in general practice. METHODS: We conducted a prospective randomized controlled study performed as 'lagged intervention'. At the time of comparison, the intervention group had completed 6 months of audit including...... of such consultations initiated by the GPs. CONCLUSIONS: Medical audit had no observed effect on AIDS prevention in general practice. Udgivelsesdato: 1999-Oct...... a primary activity registration, feedback of own data and a meeting with colleagues and experts, and had received brief summaries of the meetings and reminders about the project (a full 'audit circle'). The participants were from general practices in Copenhagen and the Counties of Funen and Vejle, Denmark...
OFFICE OF THE INSPECTOR GENERAL SUMMARY REPORT ON THE AUDIT OF DEFENSE BASE CLOSURE AND REALIGNMENT BUDGET DATA FOR FISCAL YEARS 1992 AND 1993...ASSISTANT SECRETARY OF DEFENSE (INSTALLATIONS) SUBJECT: Summary Report on the Audit of Defense Base Closure and Realignment Budget Data for Fiscal Years...1992 and 1993 (Report No. 93-100) We are providing this final summary report for your information and use. The audit was required by Public Law
VXW-ÄVAVKVX’AWXW/XVXV:*: OFFICE OF THE INSPECTOR GENERAL SUMMARY REPORT ON THE AUDIT OF DEFENSE LOGISTICS AGENCY 1995 DEFENSE BASE REALIGNMENT...FOR DIRECTOR, DEFENSE LOGISTICS AGENCY SUBJECT: Summary Report on the Audit of Defense Logistics Agency 1995 Defense Base Realignment and Closure...the data that DLA provides to support recommendations for the 1995 Commission. The specific objective for the audits was to determine whether the
Public Law 101-576, the the "Chief Financial Officers Act of 1990,lo November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...
Public Law 101-576, the the "Chief Financial Officers Act of 1990", November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...
Zuabi, Nadia; Weiss, Larry D; Langdorf, Mark I
The Emergency Medical Treatment and Labor Act (EMTALA) of 1986 was enacted to prevent hospitals from "dumping" or refusing service to patients for financial reasons. The statute prohibits discrimination of emergency department (ED) patients for any reason. The Office of the Inspector General (OIG) of the Department of Health and Human Services enforces the statute. The objective of this study is to determine the scope, cost, frequency and most common allegations leading to monetary settlement against hospitals and physicians for patient dumping. Review of OIG investigation archives in May 2015, including cases settled from 2002-2015 ( https://oig.hhs.gov/fraud/enforcement/cmp/patient_dumping.asp ). There were 192 settlements (14 per year average for 4000+ hospitals in the USA). Fines against hospitals and physicians totaled $6,357,000 (averages $33,435 and $25,625 respectively); 184/192 (95.8%, $6,152,000) settlements were against hospitals and eight against physicians ($205,000). Most common settlements were for failing to screen 144/192 (75%) and stabilize 82/192 (42.7%) for emergency medical conditions (EMC). There were 22 (11.5%) cases of inappropriate transfer and 22 (11.5%) more where the hospital failed to transfer. Hospitals failed to accept an appropriate transfer in 25 (13.0%) cases. Patients were turned away from hospitals for insurance/financial status in 30 (15.6%) cases. There were 13 (6.8%) violations for patients in active labor. In 12 (6.3%) cases, the on-call physician refused to see the patient, and in 28 (14.6%) cases the patient was inappropriately discharged. Although loss of Medicare/Medicaid funding is an additional possible penalty, there were no disclosures of exclusion of hospitals from federal funding. There were 6,035 CMS investigations during this time period, with 2,436 found to have merit as EMTALA violations (40.4%). However, only 192/6,035 (3.2%) actually resulted in OIG settlements. The proportion of CMS-certified EMTALA
Bhatt, Raj; Rajesh, Arumugam; Morgan, Bruno; Finlay, David
AIM: We carried out a prospective study of the GP referrals for hip radiographs to find out the proportion of radiographs falling within the RCR guidelines and to ascertain the reasons for not following the guidelines. MATERIALS AND METHODS: One thousand two hundred and fifty six consecutive hip radiographs were performed for GPs over a 12-month period. Questionnaires were sent to GPs for 873 referrals during an audit period of 18 months Four hundred and fifty three questionnaires were returned with adequate information. The proportion of change in management between the patients falling within the guidelines and those outside the guidelines was compared using Fisher's Exact Test (SPSS Package Version 9) and the corresponding 95% confidence interval (CI) was calculated. RESULTS: Only 194 (43%) of the 453 referrals were within RCR guidelines and 259 (57%) were outside guidelines. In the group where RCR guidelines were followed, 60% were normal, 34% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 44%. In the group where guidelines were not followed 76% were normal, 18% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 37%. There was no evidence of difference in the change in management between these two groups. Twenty per cent of the radiographs showed abnormalities other than hip changes. Of these, only 17% were abnormalities other than degenerative changes and considered significant. CONCLUSIONS: This audit does not reveal why the majority of the requests fell outside guidelines. This may be due to lack of awareness amongst GPs about guidelines, patient pressure, medico-legal problems and the need for reassurance. However, the audit does not show any evidence that following guidelines would increase efficiency of referral. Bhatt R. et al. (2001)
Raquel Silva Bicalho Zunta
Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital. An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.
Khalid, S.; Bhatti, A.A.; Burhanulhuq, A.
Audit is a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the review of change. Objective of this study was to report the patterns of admissions in our surgical emergency and the comparison of results with the available data Methods: All the patients presented in the surgical emergency of Unit III from April to December 2014. Detail of all surgical patients admitted during the period was recorded from the emergency entry register maintained by the staff nurse. Demographic data mode of admission, diagnosis and outcomes were recorded on proforma. Results: Results: Total number of patients were 11140, out of which 5998 (53.8%) were males and 5142 (46%) were females, mostly were between 18-56 years of age. Emergency surgeries were performed in 650 of our cases whereas the rest of the patients were managed conservatively, treated at minor operation theatre (MOT), referred to their concerned emergencies or discharged. The most common presentation was road traffic accidents followed by trauma, urological emergencies and intestinal obstruction. Overall mortality was estimated as 1.5%. Conclusions: Surgical audit should be made a regular practice to serve as an important and effective tool of accountibilty on clinical outcomes and self evaluation and in improving the quality of our health care system. (author)
Khalid, Sadaf; Bhatti, Afsar Ali; Burhanulhuq
Audit is a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the review of change. Objective of this study was to report the patterns of admissions in our surgical emergency and the comparison of results with the available data. All the patients presented in the surgical emergency of Unit III from April to December 2014. Detail of all surgical patients admitted during the period was recorded from the emergency entry register maintained by the staff nurse. Demographic data, mode of admission, diagnosis and outcomes were recorded on a pro forma. Total number of patients were 11140, out of which 5998 (53.8%) were males and 5142 (46%) were females, mostly were between 18-56 years of age. Emergency surgeries were performed in 650 of our cases whereas the rest of the patients were managed conservatively, treated at minor operation theatre (MOT), referred to their concerned emergencies or discharged. The most common presentation was road traffic accidents followed by trauma, urological emergencies and intestinal obstruction. Overall mortality was estimated as 1.5%. Surgical audit should be made a regular practice to serve as an important and effective tool of accountibilty on clinical outcomes and self evaluation and in improving the quality of our health care system.
BACKGROUND: The Health Service Executive introduced a generic prescription policy to reduce costs. Despite this, generic prescription rates remain low. AIM: To audit in-patient prescription practice in a single surgical department and identify potential savings which could be realised by adherence to the generic prescribing policy. METHODS: Surgical in-patient charts were obtained at the point of discharge and their drug prescription information was recorded. RESULTS: 51 % of prescriptions involved a trade-name prescription where an appropriate generic equivalent existed. The cost implications for hospital and community patients were found to be greatly affected by substitution policies that exist at hospital pharmacy level. CONCLUSION: There is a need to promote greater adherence to generic prescribing amongst hospital doctors in line with international best practice. It can have a positive impact in terms of safe prescribing and can have cost implications at both hospital and community level.
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
OFFICE OF THE INSPECTOR GENERAL Report REPORT ON THE AUDIT OF THE U.S. PREPARATORY SCHOOL No. 95-077 AIR FORCE January 18, 1995 :W:^>»*»!l...SUBJECT: Report on the Audit of the U.S. Air Force Preparatory School (Report No. 95-077) This final report is provided for your information and use. It...comments are required. The courtesies extended to the audit staff are appreciated. If you have questions on this audit, please contact Mr. Harlan M
McGoldrick, D M; Redmond, H P
Venous thromboembolism (VTE) is a potential source of morbidity and mortality in surgical in-patients. A number of guidelines exist that advise on prophylactic measures. We aimed to assess VTE prophylaxis prescribing practices and compliance with a kardex-based risk assessment tool in a general surgery population. Data on general surgery in-patients were collected on two separate wards on two separate days. Drug kardexes were assessed for VTE prophylaxis measures and use of the risk assessment tool. NICE and SIGN guidelines were adopted as a gold standard. The audit results and information on the risk assessment tool were presented as an educational intervention at two separate departmental teaching sessions. A re-audit was completed after 3 months. In Audit A, 74 patients were assessed. 70% were emergency admissions. The risk assessment tool was completed in 2.7%. 75 and 97% of patients were correctly prescribed anti-embolic stockings (AES) and low-molecular weight heparin (LMWH), respectively. 30 patients were included in Audit B, 56% of whom were emergency admissions. 66% had a risk assessment performed, a statistically significant improvement (p audit and intervention.
The report summarizes significant audit, inspection, and investigative accomplishments for the reporting period which facilitated DOE management efforts to improve management controls and ensure efficient and effective operation of its programs. During this period, the Office of IG issued 52 audit and 7 inspection reports. For reports issued during the period, the Office made audit recommendations that, when implemented by management, could result in $554 million being put to better use. Management committed to taking corrective actions which is estimated to result in a more efficient use of funds totaling $22.4 million. IG actions in identifying attainable economies and efficiencies in Departmental operations have recently provided a positive dollar impact of about $4 million per audit employee per year. Also, the Office of Inspections committed major resources reviewing the Secretary of Energy`s foreign travel. IG investigations led to 20 criminal convictions, as well as criminal and civil prosecutions which resulted in fines and recoveries of $29, 365,094. The Office also provided 27 investigative referrals to management for recommended positive action.
were not always recorded using accrual accounting . Additionally, Army systems did not always record the transaction on an accrual basis as...mission is to provide independent, relevant, and timely oversight of the Department of Defense that supports the warfighter; promotes accountability ...financial management. The most prevalent areas of concern were DoD financial management systems, accounting entries, compliance with laws and
Mustika, Adhista Cahya
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....
Full Text Available This study aimed to understand whether the use of Generalized Audit Software (GAS in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.
Project #OA-FY16-0127, March 14, 2016. The EPA OIG plans to begin fieldwork for an audit of the U.S. CSB's compliance with the mandated “Inspector General Report on Covered Systems,” as outlined in the Cybersecurity Act of 2015.
Photos 01,02: Mr Bjarne Mørk-Eidem, Auditor General of Norway (centre) visiting the ATLAS assembly hall in building 180, with from left to right: Prof. Steinar Stapnes, University of Oslo ; Mr Per Ivar Lied, Permanent Mission of Norway, Geneva ; Prof. Egil Lillestøl, University of Bergen and Mr Jan Otto Jøranli, Office of the Auditor General of Norway, May 2003. Photo 03: Mr Bjarne Mørk-Eidem, Auditor General of Norway (left) visiting the ATLAS assembly hall in building 180, with from left to right: Mr Jan Otto Jøranli, Office of the Auditor General of Norway ; Prof. Steinar Stapnes, University of Oslo and Prof. Egil Lillestøl, University of Bergen, May 2003. Photo 04: Mr Bjarne Mørk-Eidem, Auditor General of Norway, during his visit of the ATLAS assembly hall in building 180, May 2003. Photo 05: From left to right: Mr Jan Otto Jøranli, Office of the Auditor General of Norway ; Mr Bjarne Mørk-Eidem, Auditor General of Norway; Prof. Egil Lillestøl, University of Bergen and Prof. Steinar Stapnes, Univ...
.... Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD...
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.
Odelola, Catherine; Jabbar, Farid
The quality of information provided by referring general practitioners to secondary care mental health services are crucial elements in the effective management of patients. In order to establish effective communication, both primary and secondary care health professionals should contribute to planning and organising this process taking into account their different opinions and views. Anonymous questionnaire was designed to collect information on items that GPs and psychiatrist rated as most important items in GP referral letters to psychiatrists. The questionnaires were sent out electronically. Each item was scored using a rating scale where 0 was least important and 10 was most important. Items that scored 8 and above were agreed by all as the most important items. 76 GP letters were audited using a devised checklist of the identified most important items. Data was collected and analysed using a devised data collection tool. A re-audit was done 6months later. A response rate of 70% was obtained for both psychiatrists and GPs. Reasons for referral were described in almost all GP referral letters (95%). Only 24% referral letters had details about current physical health which improved to 59%. Concerns about risk were described in only 47% of letters and treatment provided by GP in 50% of letters. These improved in 79% and 71% of letters respectively in the re-audit. The involvement of professionals in devising a standardised approach for referral letters has improved communication in this re-audit between GPs and Psychiatrists. This is evident in the improvement in key aspects of the referral letters: past medical history, past psychiatric history, current physical health, treatment provided by GP. Efficient communication between GPs and psychiatrists improves the quality of health care for patients.
Batty, A.C.; Van Binnebeek, J.J.; Ericsson, P.O.; Fisher, J.C.; Geiger, P.; Grandame, M.; Grimes, B.K.; Joode, A. de; Kaufer, B.; Kinoshita, M.; Klonk, H.; Koizumi, H.; Maeda, N.; Maqua, M.; Perez del Moral, C.; Roselli, F.; Warren, T.; Zimmerman, R.
The OECD Nuclear Energy Agency Committee on Nuclear Regulatory Activities (CNRA) has a Working Group on Inspection Practices (WGIP). The WGIP provides a forum for the exchange of Information and experience on the safety Inspection practices of regulatory authorities In the CNRA member countries. A consistent qualification process and well defined level of training for all Inspectors who participate In the safety Inspections are needed to provide consistent Inspections and reliable Inspection results. The WGIP organized in 1992 a workshop on the conduct of inspections, inspector qualification and training, and shutdown inspections at the Technical Training Center of the US NRC in Chattanooga, Tennessee. In the connection of workshop the WGIP identified a need to develop guidance for inspector qualification which could be used as a model by those who are developing their qualification practices. The inspector qualification journals of US NRC provided a good basis for the work. The following inspector qualification guideline has been developed for guidance of qualification of a new inspector recruited to the regulatory body. This guideline has been developed for helping the supervisors and training officers to give the initial training and familiarization to the duties of a new inspector in a controlled manner. US NRC inspector qualification journals have been used to define the areas of attention. This guideline provides large flexibility for application in different type organizations. Large organizations can develop separate qualification journals for each inspector positions. Small regulatory bodies can develop individual training programmes by defining the necessary training topics on case by case basis. E.g. the guideline can be used to define the qualifications of contracted inspectors used in some countries. The appropriate part would apply. Annex 1 gives two examples how this guideline could be applied
Batty, A. C.; Van Binnebeek, J. J.; Ericsson, P. O.; Fisher, J. C.; Geiger, P.; Grandame, M.; Grimes, B. K.; Joode, A. de; Kaufer, B.; Kinoshita, M.; Klonk, H.; Koizumi, H.; Maeda, N.; Maqua, M.; Perez del Moral, C.; Roselli, F.; Warren, T.; Zimmerman, R.
The OECD Nuclear Energy Agency Committee on Nuclear Regulatory Activities (CNRA) has a Working Group on Inspection Practices (WGIP). The WGIP provides a forum for the exchange of Information and experience on the safety Inspection practices of regulatory authorities In the CNRA member countries. A consistent qualification process and well defined level of training for all Inspectors who participate In the safety Inspections are needed to provide consistent Inspections and reliable Inspection results. The WGIP organized in 1992 a workshop on the conduct of inspections, inspector qualification and training, and shutdown inspections at the Technical Training Center of the US NRC in Chattanooga, Tennessee. In the connection of workshop the WGIP identified a need to develop guidance for inspector qualification which could be used as a model by those who are developing their qualification practices. The inspector qualification journals of US NRC provided a good basis for the work. The following inspector qualification guideline has been developed for guidance of qualification of a new inspector recruited to the regulatory body. This guideline has been developed for helping the supervisors and training officers to give the initial training and familiarization to the duties of a new inspector in a controlled manner. US NRC inspector qualification journals have been used to define the areas of attention. This guideline provides large flexibility for application in different type organizations. Large organizations can develop separate qualification journals for each inspector positions. Small regulatory bodies can develop individual training programmes by defining the necessary training topics on case by case basis. E.g. the guideline can be used to define the qualifications of contracted inspectors used in some countries. The appropriate part would apply. Annex 1 gives two examples how this guideline could be applied.
On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.
Full Text Available This effectiveness of internal audit conducted by the Local Government Inspectorate of East Java Province. The purpose of the research conducted is to obtain empirical evidence on the factors that affect the effectiveness of internal audits conducted by the Local Government Inspectorate. The data used in this study comes from questionnaires obtained from 159 respondents. This study, the dependent variable used is the effectiveness of internal audit, while the independent variables used are professional expertise, quality of audit work, career and promotion, support from leadership, and scope of internal audit work. Based on the results of the research note that the quality of audit work, support from the leadership and the scope of internal audit work has a significant influence on the effectiveness of internal audit, while professional and career skills and promotion have no effect on the effectiveness of internal audit in the Local Government Inspectorate of East Java Province.
The use of alcohol use disorders identification test (AUDIT) in detecting alcohol use disorder and risk drinking in the general population: validation of AUDIT using schedules for clinical assessment in neuropsychiatry.
Lundin, Andreas; Hallgren, Mats; Balliu, Natalja; Forsell, Yvonne
The alcohol use disorders identification test (AUDIT) and AUDIT-Consumption (AUDIT-C) are commonly used in population surveys but there are few validations studies in the general population. Validity should be estimated in samples close to the targeted population and setting. This study aims to validate AUDIT and AUDIT-C in a general population sample (PART) in Stockholm, Sweden. We used a general population subsample age 20 to 64 that answered a postal questionnaire including AUDIT who later participated in a psychiatric interview (n = 1,093). Interviews using Schedules for Clinical Assessment in Neuropsychiatry was used as criterion standard. Diagnoses were set according to the fourth version of the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV). Agreement between the diagnostic test and criterion standard was measured with area under the receiver operator characteristics curve (AUC). A total of 1,086 (450 men and 636 women) of the interview participants completed AUDIT. There were 96 individuals with DSM-IV-alcohol dependence, 36 DSM-IV-Alcohol Abuse, and 153 Risk drinkers. AUCs were for DSM-IV-alcohol use disorder 0.90 (AUDIT-C 0.85); DSM-IV-dependence 0.94 (AUDIT-C 0.89); risk drinking 0.80 (AUDIT-C 0.80); and any criterion 0.87 (AUDIT-C 0.84). In this general population sample, AUDIT and AUDIT-C performed outstanding or excellent in identifying dependency, risk drinking, alcohol use disorder, any disorder, or risk drinking. Copyright © 2015 by the Research Society on Alcoholism.
... the title of the applicable Department of Homeland Security (DHS) fraud hotline poster and Web site(s... General Fraud Hotline Posters AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD... Regulation Supplement (DFARS) to require contractors to display the DoD fraud hotline poster in common work...
This Note is issued by the Chief Inspector of Her Majesty's Inspectorate of Pollution (HMIP) as one of a series providing guidance for processes prescribed for integrated pollution control in Regulations made under Section 2 of the United Kingdom Environmental Protection Act 1990. It covers the burning of solid fuel manufactured from or comprised of tyres, tyre rubber or similar rubber waste primarily for the purpose of producing energy, in an appliance with a net rated thermal input of 3 megawatts or more. The note includes: a list of prescribed substances most likely to be present in releases to the environment by the processes considered; release limits for release to air, water and land; an outline of techniques for pollution abatement; monitoring requirements. (Author)
Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc
Health authorities increasingly request that general practitioners (GPs) use information and communication technologies such as electronic patient records (EPR) for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...
Gonçalves-Ferreira, Duarte; Leite, Mariana; Santos-Pereira, Cátia; Correia, Manuel E; Antunes, Luis; Cruz-Correia, Ricardo
Introduction The new General Data Protection Regulation (GDPR) compels health care institutions and their software providers to properly document all personal data processing and provide clear evidence that their systems are inline with the GDPR. All applications involved in personal data processing should therefore produce meaningful event logs that can later be used for the effective auditing of complex processes. Aim This paper aims to describe and evaluate HS.Register, a system created to collect and securely manage at scale audit logs and data produced by a large number of systems. Methods HS.Register creates a single audit log by collecting and aggregating all kinds of meaningful event logs and data (e.g. ActiveDirectory, syslog, log4j, web server logs, REST, SOAP and HL7 messages). It also includes specially built dashboards for easy auditing and monitoring of complex processes, crossing different systems in an integrated way, as well as providing tools for helping on the auditing and on the diagnostics of difficult problems, using a simple web application. HS.Register is currently installed at five large Portuguese Hospitals and is composed of the following open-source components: HAproxy, RabbitMQ, Elasticsearch, Logstash and Kibana. Results HS.Register currently collects and analyses an average of 93 million events per week and it is being used to document and audit HL7 communications. Discussion Auditing tools like HS.Register are likely to become mandatory in the near future to allow for traceability and detailed auditing for GDPR compliance.
AD-A27O 238 T Of DTIC ELECTE 8OCT 06 1993 E O F F ICE OF THE 1NSPECTOR GENERAL QUICK REAC.7ION REPORT ON THE AUDIT OF THE ARMY CONTRACT WITH THE...ENGINEERING INSPECTOR GENERAL, DEPARTMENT OF TH, ARMY SUBJECT: Quick-Reaction Report on the Audit of the Army Contract with the University of Texas at Austin...comments on Recommendation 3. by November 27, 1992. The courtesies extended to the audit staff are appreciated. If you have any questions on this final
Cadwell, J.J.; Ruger, C.J.
This document is one of a three volume set. BNL 52201 is titled `Selected Text of Atomic Energy Act Executive Orders and Other Laws of General Interest to Safeguards and Security Executives`, and it contains detailed information for use by executives. BNL 52202 is titled `U.S. Statutes of General Interest to Safeguards and Security Officers`, and contains less detail than BNL 52201. It is intended for use by officers. BNL 52203 is titled `U.S. Statutes for Enforcement by Security Inspectors`, and it contains statutes to be applied by uniformed security inspectors.
The aim of the research is to determine the fields that Educational Inspectors have to spare time for and the fields that Educational Inspectors demand to make time for. The data collected by review form was analyzed by content analysis method. According to research results: Educational Inspectors want to make time mostly for counselling and…
Conroy, C.; Flood, M.; MacRory, R.; Patterson, W.C.
The responsibilities of the Nuclear Installations Inspectorate are considered, and the responsibilities of other bodies for (a) reprocessing and enrichment, and (b) security. Questions for the Nuclear Installations Inspectorate are then set out under the following heads: general (on such topics as vandalism, sabotage, threats, security, reactor incidents); magnox reactors; corrosion; advanced gas-cooled reactor; steam generating heavy water reactor; fast breeder reactor; reproces-sing and waste. Most of the questions are concerned with technical problems that have been reported or might possibly arise during construction or operation, affecting the safety of the reactor or process. (U.K.)
Full Text Available BACKGROUND: Clinical audit can be of valuable assistance to any program which aims to improve the quality of health care and its delivery. Yet without a coherent strategy aimed at evaluating audits' effectiveness, valuable opportunities will be overlooked. Clinical audit projects are required as a part of the formative assessment of trainees in the Family Medicine Residency Program (FMRP in Kuwait. This study was undertaken to draw a picture of trainees' understanding of the audit project with attention to the knowledge of audit theory and its educational significance and scrutinize the difficulties confronted during the experience. METHODOLOGY/PRINCIPAL FINDINGS: The materials included the records of 133 audits carried out by trainees and 165 post course questionnaires carried out between 2004 and 2011. They were reviewed and analyzed. The majority of audit projects were performed on diabetic (44.4% and hypertensive (38.3% care. Regarding audits done on diabetic care, they were carried out to assess doctors' awareness about screening for smoking status (8.6%, microalbuminuria (19.3%, hemoglobin A1c (15.5%, retinopathy (10.3%, dyslipidemia (15.8%, peripheral neuropathy (8.8%, and other problems (21.7%. As for audits concerning hypertensive care, they were carried out to assess doctors' awareness about screening for smoking status (38.0%, obesity (26.0%, dyslipidemia (12.0%, microalbuminuria (10.0% and other problems (14.0%. More than half the participants (68.48% who attended the audit course stated that they 'definitely agreed' about understanding the meaning of clinical audit. Most of them (75.8% 'definitely agreed' about realizing the importance of clinical audit in improving patients' care. About half (49.7% of them 'agreed' that they can distinguish between 'criteria' and 'standards'. CONCLUSION: The eight years of experience were beneficial. Trainees showed a good understanding of the idea behind auditing the services provided. They
Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.
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
In a multidoctor family practice there are often just too many sets of patients records to make it practical to repeat an audit by census of even an age band of the practice on a regular basis. This paper attempts to demonstrate how sample survey methodology can be incorporated into the quality assurance cycle. A simple random sample (with replacement) of 120 from 580 children with permanent records who were aged between 6 weeks and 2 years old from an Auckland general practice was performed, with sample size selected to give a predetermined precision. The survey was then repeated after 4 weeks. Both surveys were able to be completed within the course of a normal working day. An unexpectedly low level of under 2 years olds that were recorded as not overdue for any immunisations was found (22.5%) with only a modest improvement after a standard telephone/letter catch up campaign. Seventy-two percent of the sample held a group one community services card. The advantages of properly conducted sample surveys in producing useful estimates of known precision without disrupting office routines excessively were demonstrated. Through some attention to methodology, the trauma of a practice census can be avoided.
Esposito, Pasquale; Dal Canton, Antonio
Evaluation and improvement of quality of care provided to the patients are of crucial importance in the daily clinical practice and in the health policy planning and financing. Different tools have been developed, including incident analysis, health technology assessment and clinical audit. The clinical audit consist of measuring a clinical outcome or a process, against well-defined standards set on the principles of evidence-based medicine in order to identify the changes needed to improve the quality of care. In particular, patients suffering from chronic renal diseases, present many problems that have been set as topics for clinical audit projects, such as hypertension, anaemia and mineral metabolism management. Although the results of these studies have been encouraging, demonstrating the effectiveness of audit, overall the present evidence is not clearly in favour of clinical audit. These findings call attention to the need to further studies to validate this methodology in different operating scenarios. This review examines the principle of clinical audit, focusing on experiences performed in nephrology settings. PMID:25374819
Medford, Andrew Rl; Pepperell, Justin Ct
In 1993, the British Thoracic Society (BTS) issued guidelines for the management of spontaneous pneumothorax (SP). These were refined in 2003. To determine adherence to the 2003 BTS SP guidelines in a district general hospital. An initial retrospective audit of 52 episodes of acute SP was performed. Subsequent intervention involved a junior doctor educational update on both the 2003 BTS guidelines and the initial audit results, and the setting up of an online guideline hyperlink. After the educational intervention a further prospective re-audit of 28 SP episodes was performed. Management of SP deviated considerably from the 2003 BTS guidelines in the initial audit - deviation rate 26.9%. After the intervention, a number of clinical management deviations persisted (32.1% deviation rate); these included failure to insert a chest drain despite unsuccessful aspiration, and attempting aspiration of symptomatic secondary SPs. Specific tools to improve standards might include a pneumothorax proforma to improve record keeping and a pneumothorax care pathway to reduce management deviations compared to BTS guidelines. Successful change also requires identification of the total target audience for any educational intervention.
Bloomfield, Kim; Knibbe, Ronald; Derickx, Mieke
Aims: This study explored the suitability of the Alcohol Use Disorder Identification Test (AUDIT) for cross-national comparable estimates of problem drinking in general populations. On the item level the focus is on responsiveness to cross-national and gender differences. For the set of items...... the focus is on intercorrelations between items, indicating to what extent the AUDIT constitutes a scale. Methods: General population surveys from nine European countries were included. Cross-tabulations were used to analyse cross-national and gender differences in scores on the items. Reliability analysis...... was used to analyse intercorrelations between the items. Results: The items ‘blackouts' (men and women) and ‘guilt and remorse' (women) are the most frequently reported consequences. Gender differences tended to be smaller for ‘guilt and remorse' and ‘concern of others', and largest for ‘morning drinking...
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
Full Text Available Objectives. The national Department of Health strongly advocates the strengthening of primary health care systems, and recommendations for appropriate level of care referrals exist. Very few published data on the scope of current ambulatory specialised psychiatric hospital services in South Africa are currently available, making it difficult to assess whether these recommendations are being followed. As a starting point, an audit was conducted to obtain a profile of new non-urgent general adult patients seen at Stikland Hospital with a view to evaluating system needs and demands. Methods. The folders of 103 consecutively seen patients were selected for retrospective review. Patient demographic, referral and assessment information was entered into a single database. Descriptive statistics were compiled with reference to the above variables using SPSS. Results. Overall 58.3% of referrals were from the private sector. More than a third (36.7% of referral letters stated no clear reason for referral and 41.7% no psychiatric diagnosis, and 29.1% of patients were referred without psychotropic medication being started. On assessment 62.1% of patients were found to have a single Axis I diagnosis. Despite virtually no referral letters making any mention of them, substance use disorders (30.1%, personality traits/disorders (35.9% and co-morbid medical illness (36.7% were commonly found on assessment. Conclusions. A significant portion of the patients in our sample could have been managed at primary care level and were referred prematurely. The overall quality of referral letters was poor, and they lacked vital information required for appropriate pre-assessment decision making. Undergraduate training focusing on these skills should be intensified, and consideration should be given to incorporating aspects of our findings into primary health care updates.
George, R.S.; Crouch, R.
e most difficult and complex activity facing a safeguards inspector involves the verification of measurements and the performance of the measurement system. Remeasurement is the key to measurement verification activities. Remeasurerements using the facility's measurement system provide the bulk of the data needed for determining the performance of the measurement system. Remeasurements by reference laboratories are also important for evaluation of the measurement system and determination of systematic errors. The use of these measurement verification activities in conjunction with accepted inventory verification practices provides a better basis for accepting or rejecting an inventory. (U.S.)
...-20 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) NAUTICAL SCHOOLS PUBLIC NAUTICAL SCHOOL SHIPS Definitions § 167.05-20 Marine inspector or inspector. These terms mean any person from the... Officer in Charge, Marine Inspection, or any other person as may be designated for the performance of...
Dybek, Inga; Bischof, Gallus; Grothues, Janina; Reinhardt, Susa; Meyer, Christian; Hapke, Ulfert; John, Ulrich; Broocks, Andreas; Hohagen, Fritz; Rumpf, Hans-Jürgen
Our goal was to analyze the retest reliability and validity of the Alcohol Use Disorders Identification Test (AUDIT) in a primary-care setting and recommend a cut-off value for the different alcohol-related diagnoses. Participants recruited from general practices (GPs) in two northern German cities received the AUDIT, which was embedded in a health-risk questionnaire. In total, 10,803 screenings were conducted. The retest reliability was tested on a subsample of 99 patients, with an intertest interval of 30 days. Sensitivity and specificity at a number of different cut-off values were estimated for the sample of alcohol consumers (n=8237). For this study, 1109 screen-positive patients received a diagnostic interview. Individuals who scored less than five points in the AUDIT and also tested negative in a second alcohol-related screen were defined as "negative" (n=6003). This definition was supported by diagnostic interviews of 99 screen-negative patients from which no false negatives could be detected. As the gold standard for detection of an alcohol-use disorder (AUD), we used the Munich-Composite International Diagnostic Interview (MCIDI), which is based on Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition, criteria. On the item level, the reliability, measured by the intraclass correlation coefficient (ICC), ranged between .39 (Item 9) and .98 (Item 10). For the total score, the ICC was .95. For cut-off values of eight points and five points, 87.5% and 88.9%, respectively, of the AUDIT-positives, and 98.9% and 95.1%, respectively, of the AUDIT-negatives were identically identified at retest, with kappa = .86 and kappa = .81. At the cut-off value of five points, we determined good combinations of sensitivity and specificity for the following diagnoses: alcohol dependence (sensitivity and specificity of .97 and .88, respectively), AUD (.97 and .92), and AUD and/or at-risk consumption (.97 and .91). Embedded in a health-risk questionnaire in
Pontes, B.; Bates, G.; Dixon, G.
The IAEA Safeguards inspectors are highly qualified professional staff. Their work, however, is a unique and specialized branch of knowledge and it is necessary to train those about to engage in it. Safeguards concepts, methods, practices and techniques are developing rapidly as more and more varied facilities come under international safeguards, needing more inspectors and other professional staff. Experienced inspectors also have to update their knowledge and skills. A Training Unit within the IAEA's Department of Safeguards meets these needs. The training programme for new as well as experienced inspectors is described. Extensive use is made in the training courses of television, videotaped material and other audiovisual aids. A substantial contribution is made to the training of the IAEA's inspectors by the support programmes of Member States
157017014 The objective of this research was to find out and to analyze the influence of audit planning, audit implementation, reporting, and ethical principle on the quality of audit outcome simultaneously and partially at the Inspectorate Office of Subulussalam. The research used causal research method. The population was 33 employees at the Inspectorate Office of Subulussalam, and the samples were taken by using census sampling technique. The primary data were analyzed by using multiple...
Baker, A.L.; Tape, J.W.; Picard, R.R.; Strittmatter, R.B.
An information system has been developed to aid International Atomic Energy Agency (IAEA) inspectors at the Portsmouth Gas Centrifuge Plant in the US. This system is designed to provide the inspectors with data storage, data analysis, and data evaluation and decision capabilities with minimal impact on the plant operations. The techniques and methodologies developed for this specific case are described with discussion of their general applicability to IAEA inspections at all types of facilities. 7 refs
Rego, M H; Nagiah, S
Low back pain is frequently encountered in hospitals and is a leading cause of disability, often involving costly imaging that exposes a patient to radiation. A retrospective 12-month audit at a South Australian tertiary hospital aimed to evaluate the frequency, modality and appropriateness of imaging in patients with low back pain. Results showed that the general medical unit was unnecessarily ordering imaging in 40% of patients who exhibited no indications warranting such a procedure. A standardised protocol is required to preventing clinicians from requesting imaging solely for the purposes of self-reassurance, patient reassurance or fear of litigation. © 2016 Royal Australasian College of Physicians.
Andrew M Briggs
Full Text Available AbstractThe demand for elective joint replacement (EJR surgery for degenerative joint disease continues to rise in Australia, and relative to earlier practices, patients are discharged back to the care of their general practitioner (GP and other community-based providers after a shorter hospital stay and potentially greater post-operative acuity. In order to coordinate safe and effective post-operative care, GPs rely on accurate, timely and clinically-informative information from hospitals when their patients are discharged. The aim of this project was to undertake an audit with GPs regarding their preferences about the components of information provided in discharge summaries for patients undergoing EJR surgery for the hip or knee. GPs in a defined catchment area were invited to respond to an online audit instrument, developed by an interdisciplinary group of clinicians with knowledge of orthopaedic surgery practices. The 15-item instrument required respondents to rank the importance of components of discharge information developed by the clinician working group, using a three-point rating scale. Fifty-three GPs and nine GP registrars responded to the audit invitation (11.0% response rate. All discharge information options were ranked as ‘essential’ by a proportion of respondents, ranging from 14.8–88.5%. Essential information requested by the respondents included early post-operative actions required by the GP, medications prescribed, post-operative complications encountered and noting of any allergies. Non-essential information related to the prosthesis used. The provision of clinical guidelines was largely rated as ‘useful’ information (47.5–56.7%. GPs require a range of clinical information to safely and effectively care for their patients after discharge from hospital for EJR surgery. Implementation of changes to processes used to create discharge summaries will require engagement and collaboration between clinical staff
Hanes Downey, Denise; Gold, A.H.
Despite concerns about the quality of group audits, recently raised by practice, inspectors, regulators, and standard setters, only a limited number of academic studies have specifically examined these engagements to date. This paper first describes some of the concerns about group audits to explain
... reports. (a) A State will allow VA inspectors and auditors to conduct inspections and audits as necessary... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Inspections, audits, and reports. 59.124 Section 59.124 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS...
..., audits, and reports. (a) A State will allow VA inspectors and auditors to conduct inspections as... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Inspections, audits, and reports. 39.25 Section 39.25 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS...
... 10 Energy 4 2010-01-01 2010-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of Inspector...
This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.
Nattres, E.; Barrett, J. A.
HSE's mission is to ensure that risks to people's health and safety from work activities are properly controlled. Radiation Specialist Inspectors make an essential contribution to HSE's objectives through the application of their professional skills and knowledge. The role of the Radiation Specialist Inspector includes inspection work in the field to ensure compliance by employers with the Health and Safety at Work etc Act 1974, Ionising Radiations Regulations 1999 and associated legislation. They also contribute to research, and the development of technical policy, legislation, standards, and guidance on protection against the possible harm from exposure to electromagnetic fields, optical or ionizing radiation. This paper explains how Radiation Specialist Inspectors are trained. It starts with the recruitment process, with an emphasis on recruiting people who have already gained relevant experience from radiation work practices in previous employments. The interview process is explored, which includes both technical and behavioural interviews, making a presentation and completing a personality questionnaire. The initial twelve months training is then discussed in detail, including the six months as a general Health and Safety Inspector where inspector' skills and techniques' are developed by practical involvement in inspection, followed by a challenging six months with a Radiation Specialist group. The programme for this period is designed to broaden and develop skills and knowledge within the radiation protection specialist. After the initial twelve months probationary period, new Inspectors are expected to confirm and establish themselves in their role of Radiation Specialist Inspectors. However, it does not end there, continuing professional development to ensure that Inspectors have cutting edge knowledge of the latest advances within the radiation field and health and safety as a whole is essential and will be discussed in more detail. (Author) 6 refs
Belleli, Esther; Naccarella, Lucio; Pirotta, Marie
Timeliness and quality of hospital discharge summaries are crucial for patient safety and efficient health service provision after discharge. We audited receipt rates, timeliness and the quality of discharge summaries for 49 admissions among 38 patients in an urban general practice. For missing discharge summaries, a hospital medical record search was performed. Discharge summaries were received for 92% of identified admissions; 73% were received within three days and 55% before the first post-discharge visit to the general practitioner (GP). Administrative information and clinical content, including diagnosis, treatment and follow-up plans, were well reported. However, information regarding tests, referrals and discharge medication was often missing; 57% of summaries were entirely typed and 13% had legibility issues. Completion rates were good but utility was compromised by delays, content omissions and formatting. Digital searching enables extraction of information from rich existing datasets contained in GP records for accurate measurement of discharge summary receipt rate and timing.
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...
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...
Faluyi, O O; Omodara, J A; Tay, K H; Muhiddin, K
There is some evidence to suggest that the standard of acute medical care provided to patients with cerebrovascular disease is a major determinant of the eventual outcome. Consequently, the Royal College of Physicians (RCP) of London issues periodic guidelines to assist healthcare providers in the management of patients presenting with stroke. An audit of the acute management of stroke in two hospitals belonging to the same health care trust in the UK. Retrospective review of 98 randomly selected case-notes of patients managed for cerebrovascular disease in two acute hospitals in the UK between April and June 2004. The pertinent guidelines of RCP (London) are highlighted while audit targets were set at 70%. 84% of patients presenting with cerebrovascular disease had a stroke rather than a TIA, anterior circulation strokes were commonest. All patients with stroke were admitted while those with TIAs were discharged on the same day but most patients with TIA were not followed up by Stroke specialists. Most CT-imaging of the head was done after 24 hours delaying the commencement of anti-platelets for patients with ischaemic stroke or neurosurgical referral for haemorrhagic stroke. Furthermore, there was a low rate of referral for carotid ultrasound in patients with anterior circulation strokes. Anti-platelets and statins were commenced for most patients with ischaemic stroke while diabetes was well controlled in most of them. However, ACE-inhibitors and diuretics such as indapamide were under-utilized for secondary prevention in such patients. Warfarin anti-coagulation was underutilized in patients with ischaemic stroke who had underlying chronic atrial fibrillation. While there was significant multi-disciplinary team input, dysphagia and physiotherapy assessments were delayed. Similarly, occupational therapy input and psychological assesment were omitted from the care of most patients. Hospital service provision for the management of cerebrovascular disease needs to
The scope of the project is to develop a condition rating system, creation of an inspector's manual to reference during : inspection or address any training for inspectors at the district level. The research project will develop a MSE wall : conditio...
Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu
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...
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.
General reports to the Board of Governors, who decides whether the finding(s) should be reported to the [U.N.] Security Council. The job's real drawbacks are more mundane, such as the frequent travel. The agency's 250 inspectors are divided into three sections, each with responsibility for one-third of the globe. Nangonya covers East Asia. Japan alone has more than 50 nuclear sites. Beyond the globetrotting and gadgetry, nuclear inspection also means being part of an organisation that makes a positive difference in the world. The nuclear black market is bad, but it would be much worse without the IAEA. The fact that last year's Nobel Prize went to IAEA and its Director General is recognition of the work's importance
..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Neliana Buzi Figlie
Full Text Available CONTEXT: Although the CAGE questionnaire is one of the most widely used alcohol screening instruments, it has been criticized for not identifying people who are drinking heavily or who have alcohol related problems but do not as yet show symptoms of alcohol dependence. The AUDIT (Alcohol Use Disorder Identification Test questionnaire was developed by WHO as a screening instrument specifically designed to identify problem drinkers, as well as those who were already dependent on alcohol. OBJECTIVE: The aim of this study was to use the AUDIT and Fagerström questionnaires in a general hospital inpatient population to measure the frequency of problem drinking and nicotine dependence, and to see if levels varied between medical speciality. DESIGN: Retrospective cross-sectional study. SETTING: Federally funded public teaching hospital. SAMPLE: 275 inpatients from both genders. MAIN MEASUREMENTS: Socio-demographic data, AUDIT (Alcohol Use Disorders Identification Test and Fagerström Test for Nicotine Dependence. RESULTS: We interviewed 275 inpatients, 49% of whom were men and 51% women. Thirty-four patients were identified as "cases" by the Audit questionnaire; 22% of the male patients and 3% of the females. Just over 21% of inpatients were current smokers. The gastroenterology (26% and general medicine (16% inpatient units had the largest number of individual cases. CONCLUSIONS: Only by knowing the prevalence of alcohol abuse/dependence and nicotine dependence in a general hospital can we evaluate the need for a specialized liaison service to identify and treat these patients.
Yulius Jogi Cristiawan
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
Roberts, F.P.; Brouns, R.J.
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
Thwaites, D.I.; Western General Hospital, Edinburgh
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)
The Government auditing standards issued by the Comptroller General of the United States require organizations conducting audits in accordance with Government auditing standards to undergo an external...
Statement of Donald Mancuso Deputy Inspector General Department of Defense Before the Subcommittee on Government Management Information and Technology House Government Reform Committee, United States House of Representatives on Defense Financial Management
.... Likewise, new statutory requirements for audited annual financial statements caught the Department unprepared and without the automated systems needed to compile commercial type accounting data...
Mallineni, Sreekanth Kumar; Yiu, Cynthia Kar Y
The purpose of this study was to perform a comprehensive audit of dental treatment provided to special needs patients (SNP) under general anesthesia (GA) over a ten-year period. Special needs patients who received dental treatment under GA as an in-patient at Queen Mary Hospital, Hong Kong SAR during the time period January 2002 and December 2011 were included in the study. The study population was divided into three groups, based on age (12 years). One-way ANOVA was used to evaluate the effect of "age group" on duration of treatment, post-recovery time, treatment procedures and utilization of different restorative materials. Kappa statistics were used for intra-examiner reliability. A total of 275 patients (174 males and 101 females) were included in the study. The mean age of the patients at the time they received GA was 12.37±10.18 years. Dental procedures performed were mostly restorative in nature (47%). The >12 years group had significantly shorter treatment duration (pdifference in post-operative recovery time was observed among the three age groups (p>0.05). The group received significantly less preventive, but more restorative procedures (pgroup (puse of composite restorations was significantly higher in the group; while amalgam restorations were more frequently used in the >12 years group (Page (page, had longer treatment time under GA. Composite restorations and stainless steel crowns were more frequently used in the primary dentition and amalgam restorations were more frequently employed in the permanent dentition.
Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.
property law. Other PRT RoL initiatives focus on improving anticorruption awareness and ad- dressing detention and rehabilitation challenges for adults...and it has identified irriga- tion, seed inputs, storage, commercial farming, and applied expertise in dairying, poultry , and organics as areas of
the west, the Laman –Bala Murghab (143 km) and Armalik- Laman (50 km) projects are at 0% completion. In the northeast, the Doshi–Pul-i-Khomri (50 km...Road Length: 101 km Complete: 100% Project: Laman to Bala Murghab Length: 143 km Complete: 0% Project: Armalik to Laman Length: 50 km Complete: 0
election or face violence.367 Three presumptive presidential front- runners (Abdullah, Ghani, and Rassoul) cancelled their appearances in televised...west, aim to build what USAID calls “ resilience ” in areas that are vulnerable to violence and insurgent exploitation.424 CCI implements initiatives...116 more provincial council runners disqualified,” 03/19/2014. EndnotEs 253RepoRt to the united states congRess i April 30, 2014 319 Pajhwok
managing childhood illness, Acute Respiratory Infection (ARI), pneumonia, and diarrhea, as well as maternal and newborn care. Nearly 20,000 IDPs have...More than 100 participants from the Kirkuk Veterinary Syndicate will receive new textbooks, clinical manuals, stethoscopes , thermometers, obstetrics...The PRT reported this quarter that the province’s date palms are threatened by disease and insect infestation because of a lack of insecticides
.... assistance, the strengthening of Iraq's security forces, evident in the recent transfer of security responsibilities in Anbar and Babylon to Iraqi control, the incremental improvement in essential...
231 Other/ Miscellaneous 58Procurement and Contract Fraud 91 Corruption and Bribery 48 Money Laundering 12 Theft 22 Source: SIGAR Investigations...been plagued with modern forms of criminality like bid rigging and money laundering . But the ancient trade of smuggling also survives, and its...transport of the gold violated Afghan customs and anti- money laundering laws. Further investigation revealed that the individual was working as a courier
Kandahar and Bagram airfi elds, Camp Stone , Camp Leatherneck, Forward Operating Base Salerno, USFOR-A headquarters in Kabul, and the U.S. Consulate in... marble , chromite, and placer gold.414 U.S. Assistance This quarter, the MoM and the TFBSO attended two conferences on mining:415 • Mining Indaba Cape
agricultural extension and education. USDA implemented two U.S.-based Cochran training programs—Meat and Poultry Inspection and Crop Residue Management—as...nement; $44,830 restitution; and $100 special assessment Thomas A. Manok, former USACE employee Conspiracy 9/19/2011 20 months in prison; 3 years...Specialised Security Systems 5/17/2012 Thomas Aram Manok 5/17/2012 SIMA International 5/17/2012 Ali Amer Huissein 5/17/2012 Majeed Sahdi Majeed 5/17/2012
companies it said had been quali- fied to participate in the fourth round of oil and gas licensing rescheduled this quarter for next March. On offer...fifth as many doctors and one-third as many nurses per person as Jordan.TheGOI estimates that more than 600 physicians have beenmur- dered since 2003...indicators. The country suffers from systemic challenges, including a lack of doctors and trained staff (particularly nurses ), a drug distribution system
6,860 other medical personnel (including nurses and medics)—an increase of 39 since last quarter—out of 10,284 needed.189 In June 2013, the ANSF took...unsustainable debt burdens, for whom traditional debt reduction or rescheduling mecha- nisms would not be sufficient. Countries under the HIPC designation...payment difficulties experienced by debtor countries. Solutions include debt rescheduling and reduction in debt-service obligations. The Comparable
took longer than planned for reasons including “non-availability of the donor’s data on time, rescheduling . . . by donors, security reasons, and...number of medical personnel ( nurses , medics, etc.)? The number still needed? What’s the impact of the medical personnel shortage? Are the medical
began operations in Afghanistan aimed at stabilizing the country and coun- tering economically motivated violence by decreasing unemployment and...Afghan migrant workers have returned from Iran, affecting the spending power of their families, and possibly con- tributing to higher unemployment .371...of USAID, held the first U.S.-Afghanistan Franchising Trade Conference in Kabul to build trade partnerships between Afghan businesses and U.S
June 2015 weekly NCC status report for the ASOM program listed training statistics and capability ratings for each ANDSF site where NCC conducted...that while the MOI has sig- nificantly improved its fuel consumption reporting, the MOI is delinquent in SIGAR SPECIAL PROJECT SIGAR has an ongoing...must be addressed.516 Eurostat, the statistical office of the EU, reported 12,475 first-time Afghan asylum seekers in the EU in the first three months
International Building Code specifications. SIGAR also found that USAID lacks building roof and septic tank structural calculations; an analysis of which...is critical to ensure that the roof and septic tank as constructed will support the loads imposed on them. The absence of such calculations raises...point to the septic tank has a solid cast iron cover or a permanent ladder, both of which are required by the contract. (SIGAR photo by Ron Riach
period, SIGIR had 10 investigators in offices in Pennsylvania, Florida, Texas, Okla- homa , and California; 5 investigative personnel at SIGIR...to no- tify the Internal Revenue Service ( IRS ) that he had a financial interest exceeding $10,000 in a foreign bank account. While serving at...Name Crimes Date SIGIR DCIS NCIS Army CID-MPFU FBI IRS -CI DCAA Sentencing Ulysses Hicks Conspiracy to accept illegal gratuities 5/29/2013 x x x
international organizations and grantees, and by increasing reliance on Afghan professionals .”15 Afghanistan’s internation- ally staffed Independent...to the Afghan public health system by increasing the number of medical facili- ties and health professionals available to provide health-care services...This includes the Construction of Health and Educational Facilities ( CHEF ) program to build two new hospitals—in Gardez and Khair Khot—and the
reluctance or inability to impose accountability, especially on wealthy or well-connected persons in government and society Women entrepreneurs meet...including of women accused of so-called moral crimes; prolonged pretrial detentions; judicial corruption and ineffectiveness; violations of privacy...which can affect readiness, retention, and morale . GAO made 10 recommendations to DOD related to U.S. Special Operations Forces. DOD concurred or
PDS), which is run by theMinistry of Trade. Given that the IGBwould be diluting the PDS flour with lower-than-average-quality wheat, such amove could...development pro- gram.The agency reported several accomplish- ments this quarter:560 • crossbreeding of selected fish species, which yielded approximately...percentage of imported wheat in the PDS rations and produce amore consumer-acceptable flour .553 With yellow rust severely disrupting this year’s wheat
establishment of Islamic banks. Prime Minister al-Maliki also recently set up a fund that provides five types of no-interest loans to farmers . But Diyala...initiatives in Diyala province, including:250 • importing commercially tested fruit trees and grape vines to enhance the quality of local orchards and
Dent, N J; Sweatman, W J
A number of guidelines and directives have reinforced the need for a more formalised approach to Independent Ethic Committees (IECs) and support the need to audit IECs. The key elements of an audit of an IEC are reviewed within the context of the European Guidelines for Auditing Independent Ethics Committees published by the European Forum for Good Clinical Practice (EFGCP). Auditing requirements in these recent guidelines and the EU Clinical Trial Directive are discussed as well as the methodology and type of documentation and SOPs that should be present at an audit. It is argued that both inspectorates and independent auditors need to conduct such audits to improve the overall global standard.
Langdale, Ryan P; Holland, Ben F
The frequency and sophistication of health care reimbursement auditing has progressed rapidly in recent years, leaving many oncologists wondering whether their private practices would survive a full-scale Office of the Inspector General (OIG) investigation. The Medicare Part B claims database provides a rich source of information for physicians seeking to understand how their billing practices measure up to their peers, both locally and nationally. This database was dissected by a team of cancer specialists to uncover important benchmarks related to targeted auditing. All critical Medicare charges, payments, denials, and service ratios in this article were derived from the full 2010 Medicare Part B claims database. Relevant claims were limited by using Medicare provider specialty codes 83 (hematology/oncology) and 90 (medical oncology), with an emphasis on claims filed from the physician office place of service (11). All charges, denials, and payments were summarized at the Current Procedural Terminology code level to drive practice benchmarking standards. A careful analysis of this data set, combined with the published audit priorities of the OIG, produced germane benchmarks from which medical oncologists can monitor, measure and improve on common areas of billing fraud, waste or abuse in their practices. Part II of this series and analysis will focus on information pertinent to radiation oncologists.
Shalimova Nataliya S.
Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.
Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K
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.
The report sets out the findings of the team which carried out the recent audit of health and safety at Dounreay. The audit was initiated on behalf of the Health and Safety Executive by the Chief Inspector of Nuclear Installations and followed an incident on 7 May of this year which left the 'Fuel Cycle Area' on the site without its normal electricity supplies for 16 years. The audit has shown that much has to be done to improve safety at Dounreay to bring it up to the standards HSE requires for continued operation of a nuclear installation and to enable Dounreay to be safely decommissioned and made safe for future generations. However, HSE considers that the site is under proper control under the nuclear licensing regime and presently safe; operations in the Fuel Cycle Area are shut down and they will need a Consent of HSE before they can restart. HSE believes that, subject to the recommendations in this report about organisation, management and training, the current staff at Dounreay have the knowledge, skills and commitment to enable Dounreay to operate safely and to bring it up to the standards that HSE expects. Consent to restart will only be given when the Chief Inspector is satisfied that an adequate safety case for operation has been made
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.
Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.
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
Audit by the United Kingdom General Medical Council, the. Postgraduate ... It is vital for Trainees to undertake an Audit as ... Besides it is an important practice to engage in Audit in order to .... Re-audit in order to complete the Audit cycle (see.
Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H M G; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M
We present the main findings of the 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia (AAGA). Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19,600 anaesthetics (95% confidence interval 1:16,700-23,450). However, there was considerable variation across subtypes of techniques or subspecialities. The incidence with neuromuscular block (NMB) was ~1:8200 (1:7030-9700), and without, it was ~1:135,900 (1:78,600-299,000). The cases of AAGA reported to NAP5 were overwhelmingly cases of unintended awareness during NMB. The incidence of accidental awareness during Caesarean section was ~1:670 (1:380-1300). Two-thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental, rapid sequence induction, obesity, difficult airway management, NMB, and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One-third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, mostly due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex, age (younger adults, but not children), obesity, anaesthetist seniority (junior trainees), previous awareness, out-of-hours operating, emergencies, type of surgery (obstetric, cardiac, thoracic), and use of NMB. The following factors were not risk factors for accidental awareness: ASA physical status, race, and use or omission
Lennie, S.E.; Davies, A.G.
HM Nuclear Installations Inspectorate (HMNII) is the regulator responsible for the safety of licensed nuclear sites in the UK. Recognizing the need for public approval on future policy with respect to nuclear waste management, the NII commissioned a public opinion research programme amongst the UK general public. Opinion was sought on a number of issues including attitudes towards the industry in general, perception of nuclear waste and its management, tolerability of risk and attitudes towards current decommissioning plans. In response to the primary objectives of the survey the main findings are: current spontaneous level of concern over the industry in general is low (7%), and lower still for nuclear waste (3%). However, on prompting, 47% of respondents were very concerned about nuclear waste. Top of mind issues of concern about the industry are: nuclear waste; risk of accidents; health risks. Personal risk from nuclear waste is not of overt concern and is significantly less worrisome to respondents than risk from diseases like meningitis or cancer, smoking or road accidents. On being presented with a statement describing current UK decommissioning plans, the sample was generally in favour. However, this issue will require further research. (authors)
In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.
Dr. J. Sellers; Dr. Varun Dixit
Clostridium difficile is one of the most important causes of diarrhoea especially following antibiotic course. Elderly population is more susceptible and results in significant mortality and morbidity. We audited twenty four cases of Clostridium difficile in our hospital over duration of three months. We looked into the demographic features of the patient population and compliance with the Trust guidelines for the management of the diarrhoea.
Dr. J. Sellers
Full Text Available Clostridium difficile is one of the most important causes of diarrhoea especially following antibiotic course. Elderly population is more susceptible and results in significant mortality and morbidity. We audited twenty four cases of Clostridium difficile in our hospital over duration of three months. We looked into the demographic features of the patient population and compliance with the Trust guidelines for the management of the diarrhoea.
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.
This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...
Bannister, Lisa; Macve, Joanna; Pinkey, Benjamin; Webberley, Helen
In 2003, the Faculty of Family Planning and Reproductive Health Care (FFPRHC) of the Royal College of Obstetricians and Gynaecologists published guidance on emergency contraception (EC). A literature search revealed no published work describing doctors' actions when prescribing EC. In order to assess the extent to which the FFPRHC Guidance is being followed in general practice, an audit of the medical notes of women requesting EC between January 2003 and December 2004 in six general practice surgeries located in the West Midlands, UK was conducted. From the medical notes, discussions between health care professionals and patients requesting EC regarding ongoing contraceptive needs, the risk of sexually transmitted infections (STIs) and the availability of the emergency intrauterine device (IUD) were recorded. A total of 718 emergency contraceptive pill consultations were analysed. The median age for presentation was 24 years. The 20-24 years age group accounted for the most consultations (30.9%). In 40% of consultations there was no evidence of future contraceptive needs having been discussed. Only 20 (2.8%) consultation notes contained evidence that STIs had been discussed. Chlamydia tests were undertaken in only 15/718 (1.7%) consultations. In only 10 (1.4%) of the consultations was the IUD discussed with the patient as an alternative form of EC. This audit suggests that the FFPRHC Guidance on EC is not being followed in general practice, and therefore patients requesting EC may not be receiving the highest standard of care.
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.
José Luis Castán Esteban
Full Text Available This paper presenting a reflection on the work of the Inspectorate of Education from 1990 until LOGSE currently focusing on three aspects: A critical analysis of the low prestige of the Education Inspectorate and poor contribution to the quality of the system education to be centered in the administration and counseling, and have forgotten or delegate aspects of the evaluation. Secondly raise the central reference Inspectorate of Education should not be the focus and organization, but must be the student. And so it should be changed with the inspector's professional profile and increase its presence in the classroom. His training and selection has to be focused on teaching, methodology and subject areas, which is the dimension that most affects the quality of teaching.
Thornley, P; Quinn, A; Elley, K
This study reports on an investigation into clinical audit (CA) educational and service delivery outcomes in a dental foundation training (DFT) programme. The aim was to investigate CA teaching, learning and practice from the perspective of foundation dentists (FDs) and to record suggestions for improvement. A qualitative research methodology was used. Audio recordings of focus group interviews with FDs were triangulated by an interview with a group of training programme directors (TPDs). The interviews were transcribed and thematically analysed using a 'Framework' approach within Nvivo Data Analysis Software. FDs report considerable learning and behaviour change. However, TPDs have doubts about the long-term effects on service delivery. There can be substantial learning in the clinical, managerial, communication and professionalism domains, and in the development of time management, organisational and team-working skills. Information is provided about use of resources and interaction with teachers and colleagues. CA provides learning opportunities not produced by other educational activities including 'awkward conversations' with team-members in the context of change management and providing feedback. This is relevant when applying the recommendations of the Francis report. This paper should be useful to any dentist conducting audit or team training. Suggestions are made for improvements to resources and support including right touch intervention. Trainers should teach in the 'Goldilocks Zone'.
Tam, Chun Wah Michael; Zwar, Nicholas; Markham, Roslyn
At-risk drinking is common in Australia. Validated screening tools such as the AUDIT-C have been promoted to general practitioners (GPs), but appear rarely used and detection of at-risk drinking in primary care remains low. We sought to describe Australian GP perceptions of the detection and screening of at-risk drinking; to understand their low uptake of alcohol screening questionnaires, and in particular, their attitude to the adoption of the AUDIT-C. Semi-structured focus group interviews of four groups of GPs and GP trainees were conducted in metropolitan Sydney between August and October 2011. Audio recordings were transcribed and analysed using grounded theory methodology. We identified four main themes: there was consensus that detecting at-risk drinking is important but difficult to do, social and cultural attitudes to alcohol consumption affect willingness to ask questions about its use, the dynamics of patient-doctor interactions are important, and alcohol screening questionnaires lack practical utility. Analysis suggests that the conceptual barriers to detecting at-risk drinking were: community stigma and stereotypes of "problem drinking", GP perceptions of unreliable patient alcohol use histories, and the perceived threat to the patient-doctor relationship. This small exploratory study found that the practice of, and barriers to, detecting at-risk drinking appear to be inextricably linked to the sociocultural beliefs surrounding alcohol use. Screening questionnaires such as the AUDIT-C are not designed to address these issues. In the current context, it is unlikely that approaches that focus on the use of these tools will be effective at improving detection of at-risk drinking by GPs.
van Herk, R.; Klazinga, N. S.; Schepers, R. M.; Casparie, A. F.
Medical audit has been introduced among hospital specialists in both the Netherlands and England. In the Netherlands following some local experiments, medical audit was promoted nationally as early as 1976 by the medical profession itself and became a mandatory activity under the Hospital Licensing
Full Text Available Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.
... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...
... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained by...
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...
Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...
As a consequence of an erroneous calibration of the ionization chamber dosimeter of a new licensed 6 Mev electron lineal accelerator that caused accidental overexposures in the first patients under treatment, the Regulatory Board decided to perform an audit to every teletherapy unit (accelerator and telegammatherapy units) in Argentina. The audit was carried out at the en of 1994 in 27 accelerators and 107 telegammatherapy units. The objectives of the audit were the control of the mechanical and optical aspects of the each accelerator and telegammatherapy unit and the control of the calibration of their radiation beams. The last action was undertaken to detect as soon as possible, any eventual accidental overexposure or underexposure of patients under treatment. The audit was conducted by the author and performed for a team of 22 inspectors who worked in groups of 2 to 3 people and completed the inspection of the teletherapy units of the whole country in 3 months. As a result of the audit, the Regulatory Board had in a short period a clear panorama of the performance of each teletherapy unit of the country and also confirmed that no accidental situation had happened. The audit revealed the necessity of imposing urgent regulatory requirements not related to the calibration of the radiation beam in 5% of the cases, as well as non-urgent requirements of different importance in approximately other 60% of the cases. (author)
Pandit, J J; Andrade, J; Bogod, D G; Hitchman, J M; Jonker, W R; Lucas, N; Mackay, J H; Nimmo, A F; O'Connor, K; O'Sullivan, E P; Paul, R G; Palmer, J H MacG; Plaat, F; Radcliffe, J J; Sury, M R J; Torevell, H E; Wang, M; Hainsworth, J; Cook, T M
We present the main findings of the 5th National Audit Project on accidental awareness during general anaesthesia. Incidences were estimated using reports of accidental awareness as the numerator, and a parallel national anaesthetic activity survey to provide denominator data. The incidence of certain/probable and possible accidental awareness cases was ~1:19 600 anaesthetics (95% CI 1:16 700-23 450). However, there was considerable variation across subtypes of techniques or subspecialties. The incidence with neuromuscular blockade was ~1:8200 (1:7030-9700), and without it was ~1:135 900 (1:78 600-299 000). The cases of accidental awareness during general anaesthesia reported to 5th National Audit Project were overwhelmingly cases of unintended awareness during neuromuscular blockade. The incidence of accidental awareness during caesarean section was ~1:670 (1:380-1300). Two thirds (82, 66%) of cases of accidental awareness experiences arose in the dynamic phases of anaesthesia, namely induction of and emergence from anaesthesia. During induction of anaesthesia, contributory factors included: use of thiopental; rapid sequence induction; obesity; difficult airway management; neuromuscular blockade; and interruptions of anaesthetic delivery during movement from anaesthetic room to theatre. During emergence from anaesthesia, residual paralysis was perceived by patients as accidental awareness, and commonly related to a failure to ensure full return of motor capacity. One third (43, 33%) of accidental awareness events arose during the maintenance phase of anaesthesia, most due to problems at induction or towards the end of anaesthesia. Factors increasing the risk of accidental awareness included: female sex; age (younger adults, but not children); obesity; anaesthetist seniority (junior trainees); previous awareness; out-of-hours operating; emergencies; type of surgery (obstetric, cardiac, thoracic); and use of neuromuscular blockade. The following factors were
Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.
Testimony: Statement of Paul J. Granetto Director Defense Financial Auditing Service Office of the Inspector General Department of Defense to the Subcommittee on Government Efficiency and Financial Management House Government Reform Committee on Defense Financial Management
.... Decision-makers responsible for planning military actions need reliable financial information so that they can prudently manage available resources and allocate dollars to those processes that yield...
Maddison, T.; Kirk, P.; Stansfield, R.
The Technical Risk Audit Method (TRAM) has been developed by the UK Health and Safety Executive (UK HSE) as a risk-based auditing and inspection tool for application to Major Hazard process plant covered by the Seveso-I/Seveso-II directives. The objective of TRAM is to provide a framework in which plant inspection or audit can be undertaken and results collated. TRAM comprises a paper audit procedure and a software tool which is used to analyse the results. TRAM includes a semi-quantitative risk model, which may be used to rank risks both within and between similar facilities, using qualitative data collected during the inspection. The results of this qualitative analysis may be used to identify where inspector resources would be best deployed. To date, TRAM has been applied to a number of LPG storage and processing facilities in the UK, and the lessons learnt are being used to develop a robust version suitable for use by inspectors. The methodology will be made consistent with the risk model included in IEC 61508 'Functional safety of electrical/electronic/programmable electronic safety-related systems' to permit its application to a wide range of process plant and other hazardous facilities. (authors)
Thompson, Dixon; Wilson, Melvin J.
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.
Parkes, Jacqueline; O'Dell, Cindy
It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.
International Journal of Educational Research. Journal Home · ABOUT ... These will help to change the negative attitude of teachers to inspectors and inspection to positive. Keywords: Teacher Attitude; School Inspection; Education Inspectors.
... 7 Agriculture 2 2010-01-01 2010-01-01 false Financial interest of inspector. 51.15 Section 51.15 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards... STANDARDS) Regulations 1 Inspection Service § 51.15 Financial interest of inspector. No inspector shall...
... SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) REGULATIONS... Performance of Services § 57.120 Financial interest of inspectors. An inspector shall not inspect any product... 7 Agriculture 3 2010-01-01 2010-01-01 false Financial interest of inspectors. 57.120 Section 57...
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Aviation safety inspector airport access... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT OPERATIONS Aviation Safety Inspector Access § 153.5 Aviation safety... must grant Aviation Safety Inspectors bearing FAA Form 110A free and uninterrupted access to public-use...
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.
Norros, L.; Kettunen, J.
The human and organizational factors play a significant role in the reliability of non-destructive testing (NDT); however, no single factors have been identified as the major causes of unreliability. In this study as activity-centered approach was adopted in order to capture the nature of the problem. Three successive studies were carried out, this report providing the results of the last one. It focused on the analysis of the decision-making demands of NDT inspectors on the basis of interview data. The data was carried out during the ultrasonic inspections during the 1996 annual maintenance outages of both Finnish nuclear power plants. All 15 NDT inspectors who participated in the work were interviewed. The data consisted of 200 pages. It was analyzed in two ways. First the factors that the inspectors consider affecting the reliability of inspections were studied. Secondly, the inspectors conceptions of the decision-making demands of their work were analyzed. Differences in these conceptions were supposed to indicate differences in professional orientations becoming manifest in different habits of action, i.e. ways of taking into account the situational demands of inspection. A systematic discourse analysis was carried out on the interview material to verify this assumption
Yamada, Hitomi; Takemura, Tadamasa; Asai, Takahiro; Okamoto, Kazuya; Kuroda, Tomohiro; Kuwata, Shigeki
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.
van Rijssen, L Bengt; Koerkamp, Bas G; Zwart, Maurice J; Bonsing, Bert A; Bosscha, Koop; van Dam, Ronald M; van Eijck, Casper H; Gerhards, Michael F; van der Harst, Erwin; de Hingh, Ignace H; de Jong, Koert P; Kazemier, Geert; Klaase, Joost; van Laarhoven, Cornelis J; Molenaar, I Quintus; Patijn, Gijs A; Rupert, Coen G; van Santvoort, Hjalmar C; Scheepers, Joris J; van der Schelling, George P; Busch, Olivier R; Besselink, Marc G
Auditing is an important tool to identify practice variation and 'best practices'. The Dutch Pancreatic Cancer Audit is mandatory in all 18 Dutch centers for pancreatic surgery. Performance indicators and case-mix factors were identified by a PubMed search for randomized controlled trials (RCT's) and large series in pancreatic surgery. In addition, data dictionaries of two national audits, three institutional databases, and the Dutch national cancer registry were evaluated. Morbidity, mortality, and length of stay were analyzed of all pancreatic resections registered during the first two audit years. Case ascertainment was cross-checked with the Dutch healthcare inspectorate and key-variables validated in all centers. Sixteen RCT's and three large series were found. Sixteen indicators and 20 case-mix factors were included in the audit. During 2014-2015, 1785 pancreatic resections were registered including 1345 pancreatoduodenectomies. Overall in-hospital mortality was 3.6%. Following pancreatoduodenectomy, mortality was 4.1%, Clavien-Dindo grade ≥ III morbidity was 29.9%, median (IQR) length of stay 12 (9-18) days, and readmission rate 16.0%. In total 97.2% of >40,000 variables validated were consistent with the medical charts. The Dutch Pancreatic Cancer Audit, with high quality data, reports good outcomes of pancreatic surgery on a national level. Copyright © 2017 International Hepato-Pancreato-Biliary Association Inc. Published by Elsevier Ltd. All rights reserved.
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
Goodin, James Ronald (Ronnie)
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.
Shaw, C D
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...
Ronnberg, Linda; Lindgren, Joakim; Segerholm, Christina
This paper focuses on the dual dependencies apparent at the intersection of the media society and the audit society by empirically exploring and discussing the relationship between Swedish local newspaper coverage and school inspection activities. The research questions pertain to the Inspectorate's media strategy, how inspection is represented…
Full Text Available This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.
The Department of Energy's (DOE) Waste Isolation Pilot Plant (WIPP), located near Carlsbad, New Mexico, is a research and development facility intended to demonstrate that transuranic waste from the Government's defense activities can be safely disposed of in a deep geologic formation. The Fiscal Year 1994 budget for WIPP is about $185 million and includes funding for the operation of WIPP and for experiments being done by other DOE facilities. DOE's current plan is for WIPP to begin receiving transuranic waste in June 1998. This audit was requested by the Assistant Secretary for Environmental Management because two recent reports, one issues by the Office of Inspector General (OIG), were critical of the staffing and cost-effectiveness of WIPP, and because of recent mission changes at WIPP. The audit team consisted of representatives from the DOE, auditors from the OIG, and technical specialists hired by the OIG to assist in the audit. The purpose of the audit was to determine whether WIPP was appropriately staffed to meet programmatic requirements in the most cost-effective manner. The Secretary of Energy expected DOE facilities to benchmark their performance against other facilities to strive for best in class status, and the Westinghouse management and operating contract for WIPP required the facility to be operated in a cost-effective manner. However, the authors determined that Westinghouse did not use benchmarks and that WIPP could be managed more cost-effectively, with fewer personnel, while maintaining its current level of excellence. They concluded that the WIPP staffing level could be significantly reduced with a decrease in costs at WIPP of about $11.4 million per year
Teng, Brandon J; Song, Shawn H; Svircev, Jelena N; Dominitz, Jason A; Burns, Stephen P
Retrospective chart audit. To compare adequacy of colonoscopy bowel preparation and diagnostic findings between persons with SCI receiving an extended inpatient bowel preparation and the general population. Veterans Affairs Puget Sound Healthcare System, Seattle, WA, USA. We reviewed an electronic database of all colonoscopies performed at a tertiary Veterans Affairs medical center between 7/12/13 and 15/10/15. Patients with SCI received a multi-day bowel preparation with magnesium citrate, and 8-10 liters of polyethylene glycol-3350 and electrolyte colonic lavage solution (PEG-ELS) over two and one half days. The control population received a standard bowel preparation consisting of magnesium citrate and 4 liters of PEG-ELS over 1 day. Two hundred and fifty-five patients were included in the study, including 85 patients with SCI. Average risk screening was a more common colonoscopy indication in patients with SCI vs. the control population (24 vs. 13% p = 0.03). There was no difference in adequacy of bowel preparation (87 vs. 85%, p = 0.73) or adenoma detection rate (55 vs. 51%, p = 0.59) when comparing patients with SCI with the control population. No difference in polyp histopathology was detected (p = 0.748). Our study demonstrated that an extended bowel preparation for patients with SCI produces similar bowel preparation results and diagnostic yield when compared to patients without SCI undergoing colonoscopy.
Ferrer, Pedro E; Bloch, Mark; Roth, Norman; Finlayson, Robert; Baker, David; Koh, Ken; Orth, David; Urbaityte, Rimgaile; Brown, Dannae; Drummond, Fraser
The most common reasons for switching HIV-1 therapy in patients with virologic suppression are treatment regimen simplification and resolving tolerability issues. Single-pill regimens that include an integrase inhibitor are recommended options. A retrospective clinical audit was performed to determine the motivations for switching to dolutegravir (DTG)/abacavir (ABC)/lamivudine (3TC) at high HIV-caseload general practice clinics in Australia. The most common reasons for switching from a prior suppressive therapy to DTG/ABC/3TC were simplification of regimen, resolving toxicity/intolerance and patient preference (73%, 13% and 12%, respectively). Kaplan-Meier analysis showed that the probability of patients remaining on DTG/ABC/3TC therapy at 12 months was 95.1%. Switching to DTG/ABC/3TC from a range of other regimens was associated with a discontinuation rate of 3.2%, with 2.5% of patients discontinuing due to adverse events and no patients discontinuing due to virologic failure. Switching to DTG/ABC/3TC was a viable treatment strategy in this cohort of Australian patients.
September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense
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...
Niskanen, Toivo; Louhelainen, Kyösti; Hirvonen, Maria L
The aim of this study was to investigate the effects of the administrational supervision of occupational safety and health (OSH) inspectors in the workplaces that they inspect. In the questionnaire survey, the respondents were OSH managers and workers' OSH representatives in the chemical companies' plants. For workers, the aggregated variable 'General OSH enforcement operations' was positively related to the aggregated variable 'Effects of the current OSH inspection'. In contrast, for the OSH managers, the corresponding data did not reveal any correlation. The professional competence in carrying out the OSH inspections was positively related to the different variables of the aggregated variable 'Effects of the current OSH inspection (Outputs)'. In contrast, for the workers' OSH representatives, the analysis failed to confirm this relationship. The present findings are that OSH managers and workers' OSH representatives desired that the OSH inspector should follow up more effectively that OSH management systems are being implemented in practice. They should provide more advice to workplaces in order to help them to exceed the minimum level laid down by law. Workers' OSH representatives expressed clearly that the OSH inspector should more often impose binding obligations. The professional skills of the OSH inspectors need to correspond better to the needs of today's working life and to be able to react to system changes in the workplaces. The OSH enforcement approach should become more uniform and be harmonized between the individual OSH inspectors and the OSH agencies. The development of the quality of OSH inspections and the professional competence of inspectors are important aspects from the point of the effectiveness. Copyright © 2013 Elsevier Ltd. All rights reserved.
The transition to a strengthened safeguards system engendered new skill demands for the International Atomic Energy Agency Inspectorate and information requirements for State Systems of Accountancy and Control (SSAC). In response to these demands, the Section for Safeguards Training (TTR) developed courses to ensure that inspectors have the capability to better detect undeclared nuclear activities in States with comprehensive safeguards agreements, to better detect the misuse of declared nuclear facilities and installations, and to more efficiently and effectively manage the inspection process that allows such detection. This paper examines the resulting enhanced, advanced and refresher training curriculum for inspectors and the activities undertaken to convey relevant information and skills to Member States' personnel in charge of safeguards implementation. The development of the new curriculum required a modernisation of the techniques used to impart knowledge and skills to the trainees and concentrated on the implementation of a systematic approach to training methodology. This methodology gave rise to a logical progression from the identification of the new competencies required under the strengthened regime to the development and implementation of training to achieve these competencies, and to the subsequent evaluation of this training. This paper addresses the resulting expanded and enhanced training approach implemented by TTR. (author)
Therivel, Riki, E-mail: firstname.lastname@example.org
This article considers how sustainability appraisals (SA - an English form of SEA that also considers social and economic issues) are treated at the end of the plan-making process: by planning inspectors who review plans before they are adopted, and by judges in the case of legal challenge to plans and their SAs. It briefly describes the role of inspectors and judges, and how their decisions influence SA. It presents the conclusions of 81 planning inspectors' reports about local authority development plans and their SAs, including three cases where inspectors required further SA information and reasons given by inspectors for not challenging the legal adequacy of other SAs. The three main successful English legal challenges to SA are then summarised. Planning inspectors seemed prone, until recently, to not challenge even quite poor quality SAs. This seems to be changing in the wake of recent court judgements, and in turn is affecting planners' SA practice. However it is unclear whether these changes will affect only the procedural aspects of SA or also planners' and inspectors' 'hearts and minds'. - Highlights: Black-Right-Pointing-Pointer Inspectors tend to err in favour of the submitted plan, even where its sustainability or the quality of its SA is dubious. Black-Right-Pointing-Pointer In contrast to inspectors, judges seem to be taking a broad and rigorous view of SEA requirements. Black-Right-Pointing-Pointer Planners and inspectors are changing their behaviour to avoid legal challenge.
This article considers how sustainability appraisals (SA — an English form of SEA that also considers social and economic issues) are treated at the end of the plan-making process: by planning inspectors who review plans before they are adopted, and by judges in the case of legal challenge to plans and their SAs. It briefly describes the role of inspectors and judges, and how their decisions influence SA. It presents the conclusions of 81 planning inspectors' reports about local authority development plans and their SAs, including three cases where inspectors required further SA information and reasons given by inspectors for not challenging the legal adequacy of other SAs. The three main successful English legal challenges to SA are then summarised. Planning inspectors seemed prone, until recently, to not challenge even quite poor quality SAs. This seems to be changing in the wake of recent court judgements, and in turn is affecting planners' SA practice. However it is unclear whether these changes will affect only the procedural aspects of SA or also planners' and inspectors' ‘hearts and minds’. - Highlights: ► Inspectors tend to err in favour of the submitted plan, even where its sustainability or the quality of its SA is dubious. ► In contrast to inspectors, judges seem to be taking a broad and rigorous view of SEA requirements. ► Planners and inspectors are changing their behaviour to avoid legal challenge.
Marcelo Antonio Pierri Junior
Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.
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.
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...
Regan, Annette K; Gibbs, Robyn A; Effler, Paul V
To evaluate the reliability of information in general practice (GP) electronic health records (EHRs), 2100 adult patients were randomly selected for interview regarding the presence of specific medical conditions and recent influenza vaccination. Agreement between self-report and data extracted from EHRs was compared using Cohen's kappa coefficient (k) and interpreted in accordance with Altman's Kappa Benchmarking criteria; 377 (18%) patients declined participation, and 608 (29%) could not be contacted. Of 1115 (53%) remaining, 856 (77%) were active patients (≥3 visits to the GP practice in the last two years) who provided complete information for analysis. Although a higher proportion of patients self-reported being vaccinated or having a medical condition compared to the EHR (50.7% vs 36.9%, and 39.4% vs 30.3%, respectively), there was "good" agreement between self-report and EHR for both vaccination status (κ = 0.67) and medical conditions (κ = 0.66). These findings suggest EHR may be useful for public health surveillance. Crown Copyright © 2018. Published by Elsevier Ltd. All rights reserved.
Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C
OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017
Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)
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.
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)
Burke, M P; Opeskin, K
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.
土屋, 和之; ツチヤ, カズユキ; Kazuyuki, TSUCHIYA
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.
Isaacs, S; Abernathy, T; Hart, B; Wilson, J
This report identifies strategies used by public health inspectors in the Central West Region of Ontario during restaurant inspections, based on and comparing the perceptions of inspectors, their managers, and restaurant operators. Factors influencing the choice of strategies are reviewed, putting into perspective the importance of manager and policy expectations relative to other influences experienced by inspectors in the field. The need to set pragmatic and reality-tested criteria and objectives for a HACCP-based inspection protocol is discussed.
Rubin, G P; Saunders, C L; Abel, G A; McPhail, S; Lyratzopoulos, G; Neal, R D
For patients with symptoms of possible cancer who do not fulfil the criteria for urgent referral, initial investigation in primary care has been advocated in the United Kingdom and supported by additional resources. The consequence of this strategy for the timeliness of diagnosis is unknown. We analysed data from the English National Audit of Cancer Diagnosis in Primary Care on patients with lung (1494), colorectal (2111), stomach (246), oesophagus (513), pancreas (327), and ovarian (345) cancer relating to the ordering of investigations by the General Practitioner and their nature. Presenting symptoms were categorised according to National Institute for Health and Care Excellence (NICE) guidance on referral for suspected cancer. We used linear regression to estimate the mean difference in primary-care interval by cancer, after adjustment for age, gender, and the symptomatic presentation category. Primary-care investigations were undertaken in 3198/5036 (64%) of cases. The median primary-care interval was 16 days (IQR 5-45) for patients undergoing investigation and 0 days (IQR 0-10) for those not investigated. Among patients whose symptoms mandated urgent referral to secondary care according to NICE guidelines, between 37% (oesophagus) and 75% (pancreas) were first investigated in primary care. In multivariable linear regression analyses stratified by cancer site, adjustment for age, sex, and NICE referral category explained little of the observed prolongation associated with investigation. For six specified cancers, investigation in primary care was associated with later referral for specialist assessment. This effect was independent of the nature of symptoms. Some patients for whom urgent referral is mandated by NICE guidance are nevertheless investigated before referral. Reducing the intervals between test order, test performance, and reporting can help reduce the prolongation of primary-care intervals associated with investigation use. Alternative models of
... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING...) or disagreement (an initial determination) with the recipient's audit resolution report will be...
It is, in general difficult to determine by means of camera-surveillance techniques what is loaded into spent-fuel casks being prepared for shipment from light-water reactors to other reactors, reprocessing facilities, or long-term storage. Furthermore, the expected high frequency of cask loadings in the coming years would place too great a burden on the IAEA and Euratom inspectorates if each had to be observed by an inspector. For the case of shipment to other reactors and reprocessing facilities, the casks are soon opened and, in principle, their contents could be ascertained by direct inspection. In the case of long-term-storage facilities, the casks would stay sealed for years, thereby requiring the IAEA to know positively how many spent-fuel assemblies were loaded at the reactor and to have a continuity of knowledge of the cask's contents. It has been proposed instead that the facility operator place the cask seal on the cask within the field of view of a surveillance system linked to the cask seal. This solution, however, may not provide enough credibility for acceptance by the safeguards community. This paper presents an alternative to both inspector presence at cask loading and operator assistance in applying seals; this alternative is called the No Inspector, No Operator system (NINO)
Turner, D.B.; Kirsten, F.; Guiragossian, Z.G.T.; Schilling, R.
The Hazard Inspector is a CAMAC module which divides a MWPC delay line into 8 independent signal monitor and control segments. Independent control effectively reduces delay line occupation time and cuts the number of background and non-trigger particles accepted by the 4XQT charge-time-pulse-width digitizer, a device presented in a separate communication. Only segments containing legitimate information are digitized. Non-trigger related events are gated out at the digitizer, and contaminating hits are noted for computer correction
Testimony by a former inspector relates the ineffectiveness and deficiencies of International Atomic Energy Agency (IAEA) safeguards inspections to Iraq's controversial nuclear program. He notes that all Iraqi inspections since 1976 were conducted by Soviet and Hungarian nationals and that the procedures require prior notice, limited authority, and other loopholes that permit numerous opportunities for materials to be diverted to facilities not subject to inspection. Granting that IAEA inspections are essential, he urges removing some of the constraints that permit noncooperating nations to thwart the intent of the Non-Proliferation Treaty
... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S... public that the Advisory Council on Government Auditing Standards will hold a public meeting by... recommendations to the Comptroller General for revisions to the Government Auditing Standards, to provide for...
... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Reporting and auditing requirements... INNOVATION PROGRAM General § 296.12 Reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing requirements to...
... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Special reporting and auditing... ADVANCED TECHNOLOGY PROGRAM General § 295.10 Special reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audits and reports. 300.17 Section...) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17 Audits and reports. The Association and its designees may at any reasonable time audit the books and examine...
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.
... Standards Service Aviation Safety Inspectors; Correction AGENCY: Federal Aviation Administration (FAA), DOT... ``Restrictions on Operators Employing Former Flight Standards Service Aviation Safety Inspectors'' (76 FR 52231... of, a Flight Standards Service Aviation Safety Inspector, and had direct responsibility to inspect...
... General regarding the Udall Foundation audit; and (10) Possible action on the Organizational Development.... Department of the Interior's Inspector General regarding the Udall Foundation audit. [[Page 5213
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.
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...
Azzopardi, Jana; Baldacchino, Peter J.;
Materiality permeates the audit process and is a term often used to describe the scope of the auditor’s responsibility to the general public. This paper attempts to evaluate the Maltese auditing profession’s perceptions and use of the concept of materiality in the performance of an audit as well as attitudes towards disclosure of materiality thresholds. Results from personal in-depth interviews with twenty-four practitioners show that although considerable importance is a...
Plaisance, S.J.; Peeler, J.W.
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
Full Text Available The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 §tefan Craciun, Audit financiar §i audit intern, The Economic Publishing House, Bucharest, 2004, page 22. In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.
Victor Placeres Borges
Full Text Available The studies on the determinants of audit fees in Brazil became possible with the mandatory disclosure of audit expenses in 2009. Thus, the objective of this research was to identify the determinants of the fees paid by Brazilian publicly traded companies to independent auditors in 2010 to 2014. The analysis took place through regression with data arranged in panel. Size, performance, complexity, audit firm size, adoption of corporate governance practices, audit rotation, industry and litigation risks have all been found to have an impact on the fees. Therefore, the aspects that can be used by companies for the purpose of information management or that require more auditing timefor signaling points of greater risks are highlighted. In addition, understanding the determinants allows companies to plan future expenditures with audit fees and assists regulators and inspectors in defining and comparing key determinants of firms for identifying abnormal payments. These results complement the research in Brazil, Australia, Bangladesh, Norway, Bahrain, England, Jordan, Kuwait, USA, Malaysia, Nigeria, Abu Dhabi, Italy and Indonesia.
Berndt, R.; Mortreau, P.
About 500 nuclear safeguards inspectors are working at the IAEA, EURATOM and as national inspectors in Europe. Up to 50 of them are recruited every year and need training for their new work, comprising all its aspects. More than 1050 trainees have attended nuclear inspector training courses at the Ispra site of the Joint Research Centre of the EU within more than 20 years. A higher number of inspectors need refreshment courses or introductions into new working fields. Moreover, new instruments or techniques require special training, in class, laboratory or in field. The Preparatory course, 'NDA (Non-Destructive Assay of nuclear material) basic physics', is held at the EURATOM headquarters at Luxembourg. It is foreseen mainly for new inspectors. The four NDA laboratory courses in PERLA are of special importance for the inspectors. They demonstrate clearly the possibility for an inspector to verify with non-destructive methods the presence of nuclear material, its quality and its quantity. Most of the EURATOM inspectors have followed them at the beginning of their inspector service. The advanced/special laboratory courses in PERLA combine different elements: the 'Pu physical inventory verification course' comprises inspection planning, qualitative and quantitative measurements and statistical data evaluation. The 'Advanced hands-on RADAR/CRISP/XSEAT course' combines automatic measurement stations, installation of informatics tools, unattended data collection, data evaluation and inspection report. The reaction of course participants proofed that these demanding courses are good for the motivation of experienced inspectors. Special instrument courses are always changing and often held only one or two times. The paper is followed by the slides of the presentation
... Payment and Audit AGENCY: Office of Government-wide Policy (OGP), General Services Administration (GSA...--TRANSPORTATION PAYMENT AND AUDIT 0 1. The authority citation for 41 CFR part 102-118 continues to read as follows....580 May a TSP appeal a prepayment audit decision of the GSA Audit Division? Yes, the TSP may appeal to...
Baker, R; Fraser, R
Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.
Berge, Martijn Ten; Beck, Naomi; Heineman, David Jonathan; Damhuis, Ronald; Steup, Willem Hans; van Huijstee, Pieter Jan; Eerenberg, Jan Peter; Veen, Eelco; Maat, Alexander; Versteegh, Michel; van Brakel, Thomas; Schreurs, Wilhemina Hendrika; Wouters, Michel Wilhelmus
The nationwide Dutch Lung Surgery Audit (DLSA) started in 2012 to monitor and evaluate the quality of lung surgery in the Netherlands as an improvement tool. This outline describes the establishment, structure and organization of the audit by the Dutch Society of Lung Surgeons (NVvL) and the Dutch Society of Cardiothoracic Surgeons (NVT), in collaboration with the Dutch Institute for Clinical Auditing (DICA). In addition, first four-year results are presented. The NVvL and NVT initiated a web-based registration including weekly updated online feedback for participating hospitals. Data verification by external data managers is performed on regular basis. The audit is incorporated in national quality improvement programs and participation in the DLSA is mandatory by health insurance organizations and the National Healthcare Inspectorate. Between 1 January 2012 and 31 December 2015, all hospitals performing lung surgery participated and a total of 19,557 patients were registered from which almost half comprised lung cancer patients. Nationwide the guideline adherence increased over the years and 96.5% of lung cancer patients were discussed in preoperative multidisciplinary teams. Overall postoperative complications and mortality after non-small cell lung cancer surgery were 15.5% and 2.0%, respectively. The audit provides reliable benchmarked information for caregivers and hospital management with potential to start local, regional or national improvement initiatives. Currently, the audit is further completed with data from non-surgical lung cancer patients including treatment data from pulmonary oncologists and radiation oncologists. This will ultimately provide a comprehensive overview of lung cancer treatment in The Netherlands. Copyright © 2018. Published by Elsevier Inc.
Ruth Osaretin Urhoghide
Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.
Sargeant Jan M
Full Text Available Abstract Background In Ontario, local public health inspectors play an important frontline role in protecting the public from foodborne illness. This study was an in-depth exploration of public health inspectors' perceptions of the key food safety issues in public health, and their opinions and needs with regards to food safety information resources. Methods Four focus group discussions were conducted with public health inspectors from the Central West region of Ontario, Canada during June and July, 2008. A questioning route was used to standardize qualitative data collection. Audio recordings of sessions were transcribed verbatim and data-driven content analysis was performed. Results A total of 23 public health inspectors participated in four focus group discussions. Five themes emerged as key food safety issues: time-temperature abuse, inadequate handwashing, cross-contamination, the lack of food safety knowledge by food handlers and food premise operators, and the lack of food safety information and knowledge about specialty foods (i.e., foods from different cultures. In general, participants reported confidence with their current knowledge of food safety issues and foodborne pathogens. Participants highlighted the need for a central source for food safety information, access to up-to-date food safety information, resources in different languages, and additional food safety information on specialty foods. Conclusions The information gathered from these focus groups can provide a basis for the development of resources that will meet the specific needs of public health inspectors involved in protecting and promoting food safety.
The basic purpose of the IAEA safeguards system is 'timely detection of diversion of significant quantities of nuclear material'. Safeguards implementation is regulated by the IAEA Statute and individual safeguards agreements. The IAEA Inspectorate and its scope are described together with the technical objectives and the concept of verification. Effective implementation of safeguards requires cooperation between the IAEA and the state concerned. To this end, agreements require that the State should establish and maintain a system of accounting for and control of nuclear material subject to safeguards. The IAEA safeguards system has demonstrated a flexibility capable of responding to the verification demands of Member States. Is is capable of safeguarding nuclear materials, facilities, equipment and non-nuclear material. The IAEA is in the process of strengthening safeguards in its verification of declared activities
Peterson, K.D.; Ward, C.R.
A mobile robot system called Stored Waste Autonomous Mobile Inspector (SWAMI) is under development by the Savannah River Technology Center (SRTC) Robotics Group of Westinghouse Savannah River Company (WSRC) to perform mandated inspections of waste drums stored in warehouse facilities. The system will reduce personnel exposure to potential hazards and create accurate, high-quality documentation to ensure regulatory compliance and enhance waste management operations. Development work is coordinated among several Department of Energy (DOE), academic, and commercial entities in accordance wit DOE's technology transfer initiative. The prototype system, SWAMI I, was demonstrated at Savannah River Site (SRS) in November, 1993. SWAMI II is now under development for field trails at the Fernald site
Alston, W [International Atomic Energy Agency, Department of Safeguards, Division of Operations A, Vienna (Austria)
The basic purpose of the IAEA safeguards system is `timely detection of diversion of significant quantities of nuclear material`. Safeguards implementation is regulated by the IAEA Statute and individual safeguards agreements. The IAEA Inspectorate and its scope are described together with the technical objectives and the concept of verification. Effective implementation of safeguards requires cooperation between the IAEA and the state concerned. To this end, agreements require that the State should establish and maintain a system of accounting for and control of nuclear material subject to safeguards. The IAEA safeguards system has demonstrated a flexibility capable of responding to the verification demands of Member States. Is is capable of safeguarding nuclear materials, facilities, equipment and non-nuclear material. The IAEA is in the process of strengthening safeguards in its verification of declared activities
... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). [71 FR 3015, Jan. 19, 2006] ...
... material respects in conformity with generally accepted accounting principles and an opinion (or disclaimer..., or fraud) which relate to the same issue should be presented as a single audit finding. Where...
Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)
The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.
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
U.S. Department of Health & Human Services — The objective is to ensure that providers who bill Federal health care programs do not submit claims for services furnished, ordered or prescribed by an excluded...
... Federal entity, the effect of the changed definition of ``head of the designated Federal entity'' in the... legislation and regulations pertaining to such programs and operations; provides leadership and coordination...
., discrimination, sexual harassment or conditions of employment) must be addressed by agencies other than the IG Service & Reserve Links DOD IG: Home Page Army: Home Page | IG | Reserve National Guard | IG School
... administration of postal programs and operations. (ii) Prevent and detect fraud and abuse in postal programs and..., installing, and/or operating postal operations or programs. (3) Extent of powers. In addition to the... employees as may be necessary for carrying out the functions, powers, and duties of the OIG. (vi) Obtain the...
..., impropriety, mismanagement or violations of law, and investigates or refers such matters for investigation, as... investigation of fraud or corruption related to procurement activities affecting the Department of the Navy. ...
Holm, Claus; Thinggaard, Frank
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 ...
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.
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...
Millard, A D
The aim of the study was to develop and pilot a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments assessing the quality of clinical audit projects to form a Likert scale. Audit facilitators based in Scottish health boards and trusts piloted the scale. The participants were known to have over 2 years of experience of supporting clinical audit. The response at first test was 11 of 14 and at the second test 27 of 46. Audit facilitators tested the draft scale by expressing their strength of agreement or disagreement with each statement for three reports. Validity and reliability were assessed by test - re-test, item - total, and total - global indicator correlation. Of the 20 statements, 15 had satisfactory correlation with scale totals. Scale totals had good correlation with global indicators. Test re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.
Thwaites, D.I.; Allahverdi, M.
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
Stewart, J.E.; Reilly, T.D.; Belew, W.; Woelfl, E.; Fager, J.
The history of the evolution of nondestructive assay (NDA) training for international inspectors at Los Alamos is described. The current NDA training course for International Atomic Energy Agency inspectors is presented in terms of structure, content, and rationale. Results of inspector measurement exercises are given along with projections for future developments in NDA inspector training. 3 refs
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 ...
Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.
Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine
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...
Velte, Patrick; Azibi, Jamel
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...
Harleen Kaur; Sandra van der Laan
Auditing standards require an auditor to make various enquiries about liabilities in general this may entail consideration of potential litigations and claims that the audited entity may be facing. To perform this part of audit, the auditors will generally seek representation letters from lawyers of the company detailing an estimate prepared by management, confirmed by their lawyers through a representation letter, and then sent directly to the auditors. This paper reviews the ...
It is widely recognized that quality audits constitute a vital component of quality management in radiotherapy [20.1–20.3]. The main reason why quality audits are considered an important activity is that they help to review the quality of radiotherapy services and improve them. Quality audits check whether radiotherapy practices are adequate, i.e. that what should be done is being done; and in case it is not, audits provide recommendations to encourage improvements to be made. Without some form of auditing, it would be difficult to determine whether radiotherapy services are safe and effective for cancer treatment. In other words, a quality audit in radiotherapy is a method of reviewing whether the quality of activities in a radiotherapy department adheres to the standards of good practices to ensure that the treatment to the cancer patient is optimal. Overall, audits lead to improvements of professional practices and the general quality of services delivered. There are many recommendations regarding quality in radiotherapy practice, both national and international. Practices vary depending on the economic level of States, including specific procedures, equipment and facilities, as well as available resources. Good practices evolve with research developments, including new clinical trial results, progress in evidence based medicine and developments in radiotherapy technology. Quality audits involve the process of fact finding and comparing the findings against criteria for good practices in radiotherapy. Various issues and gaps may be identified by the auditors in the audit process, for example insufficiencies in structure, inadequacies in technology or deviations in procedures. This way the weak points or areas of concern are documented and recommendations for the audited centre are formulated that address these areas with the purpose of improving quality.
Sorin Costel Chiru
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.
Yerrabothala, Swaroopa; Desrosiers, Kevin P; Szczepiorkowski, Zbigniew M; Dunbar, Nancy M
Our hospital transfusion policy was recently revised to recommend single-unit red blood cell transfusion (RBC TXN) for nonbleeding inpatients when the hemoglobin (Hb) level is not more than 7 g/dL. Our computerized provider order entry system was reconfigured to provide real-time decision support using prospective computerized order auditing based on the most recent Hb level and to remove the single-click ordering option for 2-unit RBC TXNs to enhance compliance. This study was undertaken to assess the impact of these changes on hospital transfusion practice. This study analyzed the total number of transfusion events, proportion of single and 2-unit transfusions and the Hb transfusion trigger in the preimplementation period (October 2011-March 2012) compared to the postimplementation period (October 2012-March 2013). In the postimplementation period the total number of RBC units transfused/1000 patient-days decreased from 60.8 to 44.2 (p auditing has resulted in significantly decreased RBC utilization at our institution. © 2014 AABB.
Imagine an inspector conducting an NDE on an aircraft where you notice something is different about him - he is not real but rather he is a robot. Your first reaction would probably be to say 'it's unbelievable but he looks real' just as you would react to an artificial flower that is a good imitation. This science fiction scenario could become a reality at the trend in the development of biologically inspired technologies, and terms like artificial intelligence, artificial muscles, artificial vision and numerous others are increasingly becoming common engineering tools. For many years, the trend has been to automate processes in order to increase the efficiency of performing redundant tasks where various systems have been developed to deal with specific production line requirements. Realizing that some parts are too complex or delicate to handle in small quantities with a simple automatic system, robotic mechanisms were developed. Aircraft inspection has benefitted from this evolving technology where manipulators and crawlers are developed for rapid and reliable inspection. Advancement in robotics towards making them autonomous and possibly look like human, can potentially address the need to inspect structures that are beyond the capability of today's technology with configuration that are not predetermined. The operation of these robots may take place at harsh or hazardous environments that are too dangerous for human presence. Making such robots is becoming increasingly feasible and in this paper the state of the art will be reviewed.
Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)
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.
Limei Cao; Wanfu Li; Limin Zhang
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...
An audit of the British Nuclear Fuels Limited (BNFL) Sellafield site, and in particular the reprocessing plant, was carried out by the United Kingdom Nuclear Installations Inspectorate in the first half of 1986 following a series of incidents. The outcome was a set of requirements on BNFL to bring about significant improvements in many procedural and engineering aspects. Details of BNFL's response are given in this report. Areas where BNFL needs to continue to focus attention in the future are identified, but an overall satisfactory response to the audit findings is recorded. (UK)
This is one in a series of reports being issued by the Inspector General, DoD, in accordance with an informal partnership with the Chief Information Officer, DoD, to monitor DoD efforts in addressing...
This is one in a series of reports being issued by the Inspector General, DoD, in accordance with an informal partnership with the Chief Information Officer, DoD, to monitor DoD efforts in addressing...
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.
Full text: At the request of the Government of Iraq and pursuant to the NPT Safeguards Agreement with Iraq, a team of IAEA safeguards inspectors has completed the annual Physical Inventory Verification of declared nuclear material in Iraq, and is returning to Vienna. The material - natural or low-enriched uranium - is not sensitive from a proliferation perspective and is consolidated at a storage facility near the Tuwaitha complex, south of Baghdad. This inspection was conducted with the logistical and security assistance of the Multinational Force and the Office of the UN Security Coordinator. Inspections such as this are required by safeguards agreements with every non-nuclear-weapon state party to the NPT that has declared holdings of nuclear material, to verify the correctness of the declaration, and that material has not been diverted to any undeclared activity. Such inspections have been performed in Iraq on a continuing basis. The most recent took place in June 2003, following reports of looting of nuclear material at the Tuwaitha complex; IAEA inspectors recovered, repackaged and resealed all but a minute amount of material. NPT safeguards inspections are limited in scope and coverage as compared to the verification activities carried out in 1991-98 and 2002-03 by the IAEA under Security Council resolution 687 and related resolutions. 'This week's mission was a good first step,' IAEA Director General Mohamed ElBaradei said. 'Now we hope to be in a position to complete the mandate entrusted to us by the Security Council, to enable the Council over time to remove all sanctions and restrictions imposed on Iraq - so that Iraq's rights as a full-fledged member of the international community can be restored.' The removal of remaining sanctions is dependent on completion of the verification process by the IAEA and the UN Monitoring, Verification and Inspection Commission (UNMOVIC). It should be noted that IAEA technical assistance to Iraq has been resumed over
... 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...
.... 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...
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...
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.
Darius Vaicekauskas, Jonas Mackevičius
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...
The 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
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.
... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office... § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and corrective... include the reference numbers the auditor assigns to audit findings under § 99.510(c). Since the summary...
Raziūnienė, Daiva; Verbickaitė, Gintarė
The financial auditors are required to provide the assurance for the public whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. The International Federation of Accountants, the International Auditing and Assurance Standards Board formulated general guidelines and principles of audit materiality assessments and provided that in auditing standards (IAA 320 and IAA 450). Financial auditors have independently to...
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.
Bruno José Machado de Almeida
The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perc...
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...
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.
de Moor, Philippe; de Beelde, Ignace
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.
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.
Kadadunna, K.P.I.K.; Mod Ali, Noriah
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
... student loans; (ii) Documentation of the financial need of applicants; and (iii) Copy of financial aid...' Administration of Grants regulations which are set forth in 45 CFR part 74. (c) Institutional officials who have... Office of Inspector General for Investigations. (Approved by the Office of Management and Budget under...
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.
Eko Madyo Sutanto
Full Text Available Laporan audit auditor harus mempertimbangkan masalah materialitas, risiko dan penilaian. Pertimbangan Materialitas termasuk kualitatif dan kuantitatif pertimbangan. Pertimbangan kuantitatif berhubungan dengan kesalahan yang menjadi penentu dalam laporan keuangan. Sementara faktor kualitatif berhubungan dengan penyebab kesalahan tersebut. Untuk menghindari atau meminimalkan risiko audit, menurut Standar Audit seksi 312 menekankan “Risiko audit dan Materialitas dalam Pelaksanaan audit”, maka auditor harus mempertimbangkan dua hal dalam merencanakan audit dan penilaian terhadap ekuitas laporan keuangan secara keseluruhan sesuai dengan prinsip akuntansi berterima umum di Indonesia The audit report of auditor should consider the issue of materiality, risk and valuation. Consideration of Materiality including qualitative and quantitative considerations. Quantitative considerations associated with the error that is needed in the financial statements. While qualitative factors associated with the cause of the error. To avoid or minimize the risk of an audit , according to section 312 Auditing Standards emphasize “Audit Risk and Materiality in audit”, the auditor should consider two things in planning the audit and assessment of the overall equity of financial statements in accordance with generally acceptable accounting principles in Indonesia
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.
Walking several miles through the winding, narrow corridors of a nuclear facility in protective gear while carrying heavy equipment, often escorted by facility operator personnel: welcome to the life of an IAEA safeguards inspector. Safeguards inspectors are an essential part of the global non-proliferation regime, carrying out verification activities, so the IAEA can provide assurances to States worldwide that other countries are not diverting nuclear material from peaceful to military purposes or misusing nuclear technology. One important activity is the inspection of declared stocks of nuclear material: the IAEA is the only organization in the world with the mandate to verify the use of nuclear material and technology globally.
The mining administration of the Land Brandenburg abandoned its traditional self-image in order to be able to cope with the challenges presented by a modern and future-oriented mining industry. The reinstatement of the Chief Mines Inspectorate of the Land Brandenburg opened up a chance of breaking up obsolete administrative structures and, instead, giving this entity a Corporate Identity as its foundation. The inspectorate considers Corporate Identity as the way of making its work understood both internally and to the exterior. (orig.) [de
This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...
The 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.)
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 & ...
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 ...
NĂSTASIE MIHAELA – ANDREEA
Full Text Available General research area of this article is the impacts of social audit in human resources management, in full compliance with the identification of social risks that may threaten the proper functioning of the economic entity. An essential tool used in human resource management is social audit, which provides a balance between the economic entity's financial results and its social results. Social audit is at the same time, an instrument of leadership and management interference in internal audit and financial audit and pursues an economic entity management capacity on the part of human problems and on the other hand the social problems generated by a continuously changing environment. This article is part of a broader research and through it we tried to address a topical issue, ie the impact of social audit and its consequences on economic and financial development level of economic entities.
This paper compares the value of local diagnostic reference levels(the LDRL)in health facilities of the South Bohemia Region. The work is motivated by questions of licensees, who would like to know their position in terms of the LDRL compared to other workplaces. Also by the activity of the inspector who can identify the problematic workplaces, where is necessary to increase attention to optimization, exposure, or justification. In connection with the ongoing internal audits in licensee workplaces the information about the status of the LDRL among others is current, motivating licensee to changes, optimization and verification of compliance with the recommendation of the National radiological standard of Ministry of Health (author)
Because of the rapid development of nuclear industry, the nuclear safety regulation work becomes heavier than before. Young inspectors are needed for the regulatory body. It is our important subject to help enhance the inspection ability of inspectors through on-the-job training. This article presents the different approaches on work and training for French and Chinese inspectors, and gives some suggestions for inspector training. (author)
Bertagnolio, Stéphane; Andre, Philippe
1 Introduction To promote improvements in the HVAC installations of existing buildings, the article 9 of the EPBD directive establishes mandatory audits and inspections of air-conditioning systems. The development of auditing tools and procedures and the training of future auditors are the main objectives of the HARMONAC project launched in 2007. Four audit stages are generally distinguished: benchmarking, inspection, detailed audit and investment grade audit. Answering the questions en...
Darius Vaicekauskas, Jonas Mackevičius
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
Croll, Grenville J.
Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all types. Serious errors are routinely found and are fed back to model development teams generally under conditions of extreme time urgency. Corrected models form the essence of the completed transaction and firms undertaking model audit and review expose themselve...
Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.
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
Novak, L.; Kroutilikova, D.
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  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
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Aviation safety inspector's credentials... Operations § 121.548 Aviation safety inspector's credentials: Admission to pilot's compartment. Whenever, in... presents form FAA 110A, “Aviation Safety Inspector's Credential,” to the pilot in command of an aircraft...
..., AND APPROVAL OF MINING PRODUCTS REQUIREMENTS FOR THE APPROVAL OF FLAME-RESISTANT CONVEYOR BELTS General Provisions § 14.10 Post-approval product audit. (a) Approved conveyor belts will be subject to... based. MSHA will select an approved conveyor belt to be audited; the selected belt will be...
Taminiau, Y.T.A.; Heusinkveld, H.S.
Purpose – Tenders are generally considered an important in auditing research and practice, and are associated with significant difficulties for the auditing profession, as well as for individual auditors in the context of client relationships. The paper aims to explore the way auditors respond to
... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Audit and examination. 1105.14 Section 1105... examination. The Commission and the Comptroller General of the United States, or their duly authorized representatives, shall have access for the purpose of audit and examination to any pertinent books, documents...
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Reports and audits. 35.3570 Section 35... STATE AND LOCAL ASSISTANCE Drinking Water State Revolving Funds § 35.3570 Reports and audits. (a) Biennial report—(1) General. A State must submit a Biennial Report to the RA describing how it has met the...
Linda Kusumaning Wedari
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.
... shall attempt, in any manner, to influence an inspector with respect to the grade designation of tobacco... engaged in grading the day's sale, all requests for information concerning the grade designation on or...) offered for sale by the warehouseman in whose premises the violation occurred until the next regularly...
The inspectorate is reporting on the departures of the nuclear power plants from normal operations. No safety incidents of importance occurred during the 4th quarter 1983. There have been 12 reactor trips for the 10 power units, 9 of those occurred on Dec. 27th, when the Southern Swedish power grid tripped.(P.Aa.)
The Inspectorate is the supervising authority of nuclear installations. The disturbances of reactor operations during the 4th quarter are described, e.g. 9 reactor trips. The operation of waste processing at Forsmark is discussed and the inspection of the facilities of ASEA-ATOM and Studsvik Energiteknik are dealt with. (G.B.)
www.globaljournalseries.com; Info@globaljournalseries.com ... 29. Jude Ekuevugbe Omorigho, Post Primary Education Board, Asaba, Delta State, Nigeria. ... Effective communication training for school .... Decision. Inspectors. 3.12. 0.25. Important. Headmasters. 2.96. 0.11. Table 3, shows that the individual means.
... INSPECTION AND CERTIFICATION CERTIFIED PRODUCTS FOR DOGS, CATS, AND OTHER CARNIVORA; INSPECTION... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Supervision by inspector. 355.31 Section 355.31 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE...
... INSPECTION AND CERTIFICATION CERTIFIED PRODUCTS FOR DOGS, CATS, AND OTHER CARNIVORA; INSPECTION... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Assignment of inspectors. 355.10 Section 355.10 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE...
... 7 Agriculture 2 2010-01-01 2010-01-01 false Financial interest of inspector. 52.16 Section 52.16 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL...
Alexandre Camacho Prats
Full Text Available Educational Inspection is an institution with almost 170 years of history that traditionally has enjoyed credibility and influence, endorsed by the knowhow and good works of its inspectors. Furthermore, from the mid twentieth century, these government workers legally boast the category of Public Authority. In this article we highlight the concepts of Auctoritas and Potestas, which describe the notion of authority of the Educational Inspectors and we carry out a theoretical revision of the current legislation by showing its impact in six Spanish Autonomous Communities. In addition, we examine scientific works by authors of reference. We can conclude that the legal authority does not necessarily implicate a moral authority, and in order for it to be reached, it appears necessary to obtain a solid training in Pedagogy by the Educational Inspectors, and at the same time a constant update in diverse fundamental elements of the scholastic actuality. In this work, we process the authority of the Inspector staff from a perspective that encourages the reflection on the profile that should characterize these public workers with their performances and interventions.
Halbig, J.K.; Klosterbuer, S.F.
Recent electronics technology advances make it possible to design sophisticated instruments in small packages for convenient field implementation. An inspector-instrument interface design that allows communication of procedures, responses, and results between the instrument and user is presented. This capability has been incorporated into new spent-fuel instrumentation and a battery-powered multichannel analyzer
Halbig, J.K.; Klosterbuer, S.F.
Recent electronics technology advances make it possible to design sophisticated instruments in small packages for convenient field implementation. This report describes an inspector-instrument interface design which allows communication of procedures, responses, and results between the instrument and user. The interface has been incorporated into new spent-fuel instrumentation and a battery-powered multichannel analyzer
... GOVERNMENT ACCOUNTABILITY OFFICE Public Meeting of the Advisory Council on Government Auditing...: This notice informs the public that the Advisory Council on Government Auditing Standards will hold a... recommendations to the Comptroller General for revisions to the Government Auditing Standards, to provide for...
... SAFETY FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.315 Where will the safety audit be conducted? The safety audit will generally be conducted at the new entrant's business premises. ... 49 Transportation 5 2010-10-01 2010-10-01 false Where will the safety audit be conducted? 385.315...
... 40 Protection of Environment 32 2010-07-01 2010-07-01 false What is a selective enforcement audit? 1068.401 Section 1068.401 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS GENERAL COMPLIANCE PROVISIONS FOR ENGINE PROGRAMS Selective Enforcement Auditing § 1068.401 What is a selective enforcement audit...
Levola, Jonna; Aalto, Mauri
Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity
Baumgartner, Grant D; Hamilton, Angela
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.
Purpose - The purpose of this paper is to offer and test a theoretical framework that can be used to identify different styles of peer reporting, and explain why police officers and labour inspectors (do not) report peers' misconduct. Design/methodology/approach - A conceptual framework is developed that identifies underlying mechanisms of peer reporting. It aims to be an alternative for the blue code of silence literature and the general whistleblowing studies, which have a number of disadva...
Castronovo, F.P. Jr.
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
Mueller, Juergen; Alkalai, Leon; Lewis, Carol
NASA is seeking to embark on a new set of human and robotic exploration missions back to the Moon, to Mars, and destinations beyond. Key strategic technical challenges will need to be addressed to realize this new vision for space exploration, including improvements in safety and reliability to improve robustness of space operations. Under sponsorship by NASA's Exploration Systems Mission, the Jet Propulsion Laboratory (JPL), together with its partners in government (NASA Johnson Space Center) and industry (Boeing, Vacco Industries, Ashwin-Ushas Inc.) is developing an ultra-low mass (missions. The micro-inspector will provide remote vehicle inspections to ensure safety and reliability, or to provide monitoring of in-space assembly. The micro-inspector spacecraft represents an inherently modular system addition that can improve safety and support multiple host vehicles in multiple applications. On human missions, it may help extend the reach of human explorers, decreasing human EVA time to reduce mission cost and risk. The micro-inspector development is the continuation of an effort begun under NASA's Office of Aerospace Technology Enabling Concepts and Technology (ECT) program. The micro-inspector uses miniaturized celestial sensors; relies on a combination of solar power and batteries (allowing for unlimited operation in the sun and up to 4 hours in the shade); utilizes a low-pressure, low-leakage liquid butane propellant system for added safety; and includes multi-functional structure for high system-level integration and miniaturization. Versions of this system to be designed and developed under the H&RT program will include additional capabilities for on-board, vision-based navigation, spacecraft inspection, and collision avoidance, and will be demonstrated in a ground-based, space-related environment. These features make the micro-inspector design unique in its ability to serve crewed as well as robotic spacecraft, well beyond Earth-orbit and into arenas such
The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is ...
Huanmin Yan; Shengwen Xie
With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3) the perception...
Shore, Cris; Wright, Susan
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...
Millard, A D
To pilot the development of a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments, assessing the quality of clinical audit projects, to form a Likert scale. The audit facilitators were based in Scottish health boards and trusts. The participants were audit facilitators known to have over 2 years experience of supporting clinical audit. The response at first test was 11 out of 14 and at the second test it was 27 out of 46. The draft scale was tested by 27 audit facilitators who expressed their strength of agreement or disagreement with each statement for three reports. Validity was assessed by test-re-test, item-total, and total-global indicator correlations. Of the 20 statements, 15 had satisfactory correlations with scale totals. Scale totals had good correlations with global indicators. Test-re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.
Drljaca, D. P.; Latinovic, B.
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.
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...
Adriana Claudia GHIMIS
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.
Sormunen, Nina; Klarskov Jeppesen, Kim; Sundgren, Stefan
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....
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....
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; ...
Ismail, Hashanah; Theng, Ung Chui
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...
Olson, Ray [Energy Controls Manager; Schubert, Eugene [Policy Analyst
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.
Full Text Available Abstract Objectives To conduct a pilot population-based study within a general practice catchment area to determine whether the incidence of breast cancer was increased in the Ashkenazi population. Design Population-based cohort study. Setting A single general practice catchment area in North London. Participants 1947 women over the age of 16 who responded to a questionnaire about ethnicity and breast cancer. Main outcome measures Incidence of breast cancer, ethnicity. Results This study showed a 1.5-fold (95% CI 0.93–2.39 increase in breast cancer risk in the Ashkenazim compared with the non-Ashkenazi white population. The increased incidence was for both premenopausal and postmenopausal breast cancer (expected incidence pre:post is 1:4 whereas in the Ashkenazim it was 1:1; 51 and 52% of cases respectively. This increase was not shown in the Sephardim. Asians had a reduction in incidence (OR = 0.44; 95% CI 0.10–1.89. Results were adjusted for other risk factors for breast cancer. Conclusion This study showed a 1.5-fold increase in breast cancer rates in Ashkenazim compared with the non-Jewish white population when adjusted for age (i.e. corrections were made to allow comparison of age groups and this is not observed in the Sephardic population. The proportion of premenopausal breast cancer was just over double that of the general population. This is the first general practice population-based study in the UK to address this issue and has implications for general practitioners who care for patients from the Ashkenazi community.
Full Text Available With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1 there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2 there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3 the perception of work stress depends on auditors’ individual characteristics. Auditors from international audit firms and those in the role of partner respond more strongly to work stress than industry experts. Auditors tend to react more intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress and rationalize their allocation of audit resources to ensure high audit quality.
Holm, Claus; Thinggaard, Frank
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...
Report #2005-S-00006, June 28, 2005. McGladrey & Pullen’s audit work met generally accepted government auditing standards and the requirements in Office of Management and Budget Circular A-133 and its related supplements.
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.
Alderman, C. Wayne; Thompson, James H.
This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)
... FACILITY CHARGES (PFC'S) Reporting, Recordkeeping and Audits § 158.61 General. This subpart contains the requirements for reporting, recordkeeping and auditing of accounts maintained by collecting carriers and by...
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
The National Audit Programme in Radiotherapy in Cuba working for 8 years regularly visiting each country's radiotherapy service at least once every two years, during the visit involving two medical physicists and radiation oncologist. This paper presents the main features of the program and its main results. Early detection deficiencies in the work of the Radiation Therapy Services that may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality of care. During audit visits is reviewed the whole process of radiotherapy, since the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects: Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow the quantification of results. It has identified the main gaps in services that affect the quality of care. After each visit, leave recommendations may be directed to the service itself, to the direction of the provincial hospital or health. Conclusions. We believe that the National Audit Programme in Radiotherapy is an effective tool in controlling the quality of the treatments offered and at the same time with its recommendations helps services to continually improve quality. (Author)
Alonso Samper, Jose Luis; Alert Silva, Jose; Alfonso Laguardia, Rodolfo
The National Audit Programme in Radiotherapy in Cuba works regularly 8 years visiting each country's radiotherapy service at least once every two years, during the visit involving two physicists and an oncologist radiation therapist. This paper presents the main features of the program and its main . Early detection deficiencies in the work of the Radiation Therapy Services to may cause radiological risk situations for both patients and workers and the general public. Help with their comments to the continuous improvement of quality treatments. During audit visits is reviewed throughout the process of radiation from that the patient comes to the monitoring service. This is done by dividing the audits into three groups or aspects Clinical Aspects, Aspects of Safety and Quality Control Aspects of the equipment. Methodological guidelines have been established for conducting audits and they serve as standards of quality in radiation therapy, these guidelines also allow quantification of the . It has identified the main gaps in services that affect quality treatments. After each visit, leave recommendations may be directed to service itself, to the direction of the provincial hospital or health. We believe that the National Audit Programme in Radiotherapy is a efficient tool in controlling the quality of treatments given and at the same time with its recommendations to help improve services of continuous quality. (author)
... (CONTINUED) NATIONAL PRIMARY DRINKING WATER REGULATIONS Aircraft Drinking Water Rule § 141.808 Audits and..., disinfection and flushing, and general maintenance and self-inspections of aircraft water system. (b) Air... delivery of safe drinking water. ...
Joseba Ozkoidi Pérez; Andoni Albeniz Bratos
The diverse background of education inspectors in our ever-changing society outlines the necessity of a solid initial training followed by a continuing training programme adapted to new contexts. Only by these means can the tandem training-innovation become a reality. To our understanding, the following four methodologies are the most suitable for this purpose: 1. Virtual or face-to-face Professional Practice Communities: as organized human groups. 2. Promoting interconnectivity bet...
The inspectorate controls the realization of the instructions for the nuclear power plants. During the second quarter of 1982 nine plants have been in operation. Ringhals 4 has started with test runs. Different disturbances of the operation of the plants are reported on diagrams. The security at Studsvik and at the nuclear fuel fabrication of ASEA-Atom is dealt with and minor incidents are described. (G.B.)
Govaert, Johannes Arthuur; van Bommel, Anne Charlotte Madeline; van Dijk, Wouter Antonie; van Leersum, Nicoline Johanneke; Tollenaar, Robertus Alexandre Eduard Mattheus; Wouters, Michael Wilhemus Jacobus Maria
Surgical auditing has been developed in order to benchmark and to facilitate quality improvement. The aim of this review is to determine if auditing combined with systematic feedback of information on process and outcomes of care results in lower costs of surgical care. A systematic search of published literature before 21-08-2013 was conducted in Pubmed, Embase, Web of Science, and Cochrane Library. Articles were selected if they met the inclusion criteria of describing a surgical audit with cost-evaluation. The systematic search resulted in 3608 papers. Six studies were identified as relevant, all showing a positive effect of surgical auditing on quality of healthcare and therefore cost savings was reported. Cost reductions ranging from $16 to $356 per patient were seen in audits evaluating general or vascular procedures. The highest potential cost reduction was described in a colorectal surgical audit (up to $1,986 per patient). All six identified articles in this review describe a reduction in complications and thereby a reduction in costs due to surgical auditing. Surgical auditing may be of greater value when high-risk procedures are evaluated, since prevention of adverse events in these procedures might be of greater clinical and therefore of greater financial impact. This systematic review shows that surgical auditing can function as a quality instrument and therefore as a tool to reduce costs. Since evidence is scarce so far, further studies should be performed to investigate if surgical auditing has positive effects to turn the rising healthcare costs around. In the future, incorporating (actual) cost analyses and patient-related outcome measures would increase the audits' value and provide a complete overview of the value of healthcare.
Halle, Marie Patrice; Ashuntantang, Gloria; Kaze, Francois Folefack; Takongue, Christian; Kengne, Andre-Pascal
End-Stage Renal disease (ESRD) is associated with increased morbidity and mortality. We assessed the occurrence, time-trend and determinants of fatal outcomes of haemodialysis-treated ESRD patients over a 10-year period in a major referral hospital in Cameroon. Medical records of ESRD patients who started chronic haemodialysis at the Douala General Hospital between 2002 and 2012 were reviewed. Baseline characteristics and fatal outcomes on dialysis were recorded. Accelerated-failure time and logistic regression models were used to investigate the determinants of death. A total of 661 patients with 436 (66 %) being men were included in the study. Mean age at dialysis initiation was 46.3 ± 14.7 years. The median [25 th -75 th percentiles] duration on dialysis was 187 [34-754] days. A total of 297 (44.9 %) deaths were recorded during follow-up with statistical difference over the years (p risk of mortality, relative to hypertension alone. Mortality in dialysis is excessively high in this setting. Because most of these premature deaths are potentially preventable, additional efforts are needed to offset the risk and maximise the benefits from the ongoing investments of the government to defray the cost of haemodialysis. Potential actions include sensitisation of the population and healthcare practitioners, early detection and referral of individuals with CKD; and additional subsidies to support the cost of managing co-morbidities in patients with CKD in general.
Carnival, G.; Jewell, D.L.; Roberts, N.J.
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
ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN
The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...
Erna Pasanda; Natalia Paranoan
This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...
The report of the safety audit at the Sellafield site was published in December 1986. In this, the Health and Safety Executive required British Nuclear Fuels (BNFL) to make improvements to the site and safety cases have had to be produced. These have now to be assessed by the Nuclear Installations Inspectorate. BNFL has undertaken programmes of maintenance, refurbishment and replacement of equipment. Much of this work was done in the shut-down maintenance period in the spring and summer. However, more work is needed to bring plants up a condition suitable for operating for the next ten years. BNFL have also started to decontaminate and decommission disused, contaminated, plants. This will generate a large amount of radioactive waste. BNFL have to build plants to containerise and encapsulate the waste prior to disposal. Waste disposal sites to complete the clean-up process are needed. The improvements to the engineering plants, to written procedures and to training, are reported. Changed attitudes are also noted. (U.K.)
... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...
... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...
Berezhniy Yevgeniy B.
Full Text Available The risk category is one of the key factors in planning the audit and assessing its results. The article is aimed at generalizing the theoretical and empirical approaches to the definition of audit risk and methods of its reduction. The structure of audit risk was analyzed and it has been determined, that each of researchers approached to structuring of audit risk from the subjective point of view. The author’s own model of audit risk has been proposed. The basic methods of assessment of audit risk are generalized, the theoretical and empirical approaches to its definition are allocated, also it is noted, that application of any of the given models can be suitable rather for approximate estimation, than for exact calculation of an audit risk, as it is accompanied by certain shortcomings.
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)
Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.
The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)
However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...
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.
Download EPA's The Field Audit Checklist Tool (FACT). FACT is intended to help auditors perform field audits, to easily view monitoring plan, quality assurance and emissions data and provides access to data collected under MATS.
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.
Constantin Nicolae Vasile; Alexandru Georgiana
Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...
Summers, Boyd L
Accurate software engineering reviews and audits have become essential to the success of software companies and military and aerospace programs. These reviews and audits define the framework and specific requirements for verifying software development efforts. Authored by an industry professional with three decades of experience, Software Engineering Reviews and Audits offers authoritative guidance for conducting and performing software first article inspections, and functional and physical configuration software audits. It prepares readers to answer common questions for conducting and perform
Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.
Mark Miles Adams
Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.
Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...
Full Text Available Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1 the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2 the positive impact of audit delay on audit switching; and (3 the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1 the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2 audit delay has a positive impact and significantly related to audit switching; (3 audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.
Hirvonen-Kari, M.; Kivisaari, L.; Salo, S.; Dean, K.
Background: A clinical audit is a systematic, independent, and documented process to improve the quality of radiological processes and radiation safety for patients. Purpose: To evaluate the effect of an audit process by comparing the results of two consecutive audits at the same units. Material and Methods: Audits were carried out twice at each imaging unit in the southwest hospital district of Finland: first, at the end of 2003, and again in November 2007. Both evaluations were carried out in a similar way: by interviewing personnel and examining documents, independent experts from other hospital districts ensured that diagnostic medical imaging processes at each unit were carried out according to generally accepted standards for good medical radiological procedures. The results of the consecutive audits were compared in order to analyze the effects of the clinical audits. Results: The use of radiation was in accordance with the requirements and standards of good medical procedures at every audited unit during both evaluations. The list of audit criteria was fulfilled satisfactorily on both occasions at all of the audited units, and clearly better during the second run. In the first audit, the auditors made 80 recommendations for improving diagnostic procedures and, in the second audit, 53 recommendations. During the first audit, most of the recommendations (22/80) concerned instructions in the fundamental practice of examining a patient. During the second audit, most recommendations were in the category of radiation doses. Conclusion: The clinical audit had a positive impact on the practice of work procedures in radiological departments Most of the recommendations made after the first audit had been taken into consideration by the time of the second audit
Visual acuity tests for radiographic inspectors should be correlated with the type of tasks encountered in real world radiography. The testing procedures should be capable of assessing differences in day to day performance of a given inspector as well as the performance of one inspector relative to other inspectors. Single line targets with specific parametric values for contrast, width, and blur are recommended to provide a means for testing a radiographic inspector for visual acuity. These targets may be used for periodic tests by the employing organization or for more frequent self testing by the inspector. Statistics from the National Health Survey, procedures recommended by the NAS-NRC Committee on Vision and real world radiographs have been utilized in arriving at recommended test configurations
The aim of this study is to conduct an ex-post evaluation of the OSH Enforcement Act. The focus of the study was to collate the views of occupational safety and health (OSH) inspectors on how the OSH Enforcement Act and the practices of the governmental OSH inspectorate operate from an effectiveness perspective. The questionnaire included open questions addressed to OSH inspectors. The results indicated that there is a tension between the quantitative performance targets, e.g., the number of inspections and the effectiveness of the practical enforcement work. Harmonizing the enforcement practices should be implemented at two levels: OSH local agencies and individual inspectors. OSH inspectors believe that developing the professional skills of OSH inspectors and the monitoring of OSH management systems are important ways of promoting the effectiveness of OSH enforcement.
Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.
Rogers, Donald P.; Goldhaber, Gerald M.
Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)
... 42 Public Health 5 2010-10-01 2010-10-01 false General definitions. 1000.10 Section 1000.10 Public Health OFFICE OF INSPECTOR GENERAL-HEALTH CARE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS INTRODUCTION; GENERAL DEFINITIONS Definitions § 1000.10 General definitions. In this chapter...
Armstrong, A.; Reid, A.
A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs
It is now widely recognized that implementation of an effective safety policy must include arrangements for auditing and feedback to the policy maker. In the E and P industry safety audits should cover the whole range of activities, from exploration to production, and including the specialist contractors widely employed. Audit schemes can be developed internally, or purchased as a package. In this paper, the development of a comprehensive audit policy is described, and a range of audit techniques are reviewed. The use of these techniques is described with special reference to drilling, diving and offshore construction in the UK sector of the North Sea
This paper reviews the advantages and disadvantages of using environmental compliance audits to help detect potential environmental violations and/or potential problems. The paper focuses on the legal issues inherent in this type of audit. The primary purpose of conducting such an audit is to determine the suitability of a facility or a site prior to a transaction or to determine a company's own compliance before a regulatory agency identifies it. The paper discusses how to set up a compliance audit and then reviews how various government agencies view voluntary environmental audits. These voluntary actions are perceived by most agencies as commendable and result in significant decreases in penalties and assessments
Jackson, K.A.; Hochberg, J.G.; Wilhelmy, S.K.; McClary, J.F.; Christoph, G.G.
This paper discusses management issues associated with the design and implementation of an automated audit analysis system that we use to detect security events. It gives the viewpoint of a team directly responsible for developing and managing such a system. We use Los Alamos National Laboratory`s Network Anomaly Detection and Intrusion Reporter (NADIR) as a case in point. We examine issues encountered at Los Alamos, detail our solutions to them, and where appropriate suggest general solutions. After providing an introduction to NADIR, we explore four general management issues: cost-benefit questions, privacy considerations, legal issues, and system integrity. Our experiences are of general interest both to security professionals and to anyone who may wish to implement a similar system. While NADIR investigates security events, the methods used and the management issues are potentially applicable to a broad range of complex systems. These include those used to audit credit card transactions, medical care payments, and procurement systems.
Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu
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.
Mar 30, 2015 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which outlines the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;.
Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…
Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.
Mian, Umbreen Sabir; den Hartog, Jeremy; Etalle, Sandro; Zannone, Nicola
The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that
This presentation has a dual purpose; (1) to encourage studies on psychosocial aspects of nuclear developments; and (2) to report conclusions made by the author during the course of more than 100 recent psychiatric assessments of applicants for security inspector positions at a nuclear establishment. An appreciable proportion of the applicants had prior military or police tactical experience. One conclusion involves the judgment of the applicants in handling a challenging security situation. Without additional training, personality structure as opposed to general knowledge, experience or intelligence may be the dominant factor in determining the use of an appropriate, nonviolent response in a security situation. A second conclusion involves the degree to which the applicants were uninformed about radiation
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.
Spencer, N J; Penlington, E
Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.
The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...
Truong, Q.S. Bob; Keeffe, R.; Ellacott, T.; Desson, K.; Herber, N.
Full text: The VXI Integrated Fuel Monitor (VIFM) was developed by the Canadian Safeguards Support Program (CSSP) as a generic radiation monitor for safeguards applications. The VIFM equipment features a modular design, where a single cabinet can house several instruments such as bundle counters, core discharge monitors, Yes/No monitors, and other devices. VIFM can also be used in a stand-alone, transportable mode, with a detector connected to a single VIFM module linked to a laptop computer. VIFM equipment is currently in use at CANDU nuclear generating stations in several countries. Because each facility may have a different combination of detectors, the training program has been designed to reflect the modular nature of VIFM. Introductory material is generic and applies to any facility. More advanced material is carefully compartmentalized to allow IAEA Inspectors to concentrate their efforts in areas that concern them. Advanced material is available in a just-in-time reference format that simplifies rapid access to detailed information. A number of training resources have been developed, including multimedia and video material on CD-ROMs. This material has been designed to operate on a laptop computer, allowing inspectors to review and refresh their knowledge at any time - for example, during inspection trips. Although each of these resources is useful in its own right, the CSSP is developing an integrated approach to inspector training that combines all of these elements in a new way calculated to produce better training results than in the past. This new training approach features a two-day workshop preceded by a period of CD-ROM-based self-paced study. After the workshop, participants are able to make use of printed and CD-ROM-based reference materials for just-in-time 'refreshers'. Each step in this integrated approach to training will be described in the presentation. Briefly, the steps are as follows. A multimedia computer-based training package is made
Inspector General, DoD, Report No. 95-048, "Contracting Practices for the Use and Operations of DoD-Sponsored Federally Funded Research and Development Centers," December 2, 1994, was published without management comments...
Schwarz, G.F.; Veyre, J.C.
The Swiss Nuclear Safety Inspectorate (HSK) currently faces a generation change. In the years 2005 to 2007 up to 15 retirements of experienced experts are anticipated. Within only three years HSK will have to replace one third of its management and will at the same time loose valuable know-how. Experience has taught us that it becomes increasingly difficult to replace the leaving employees by qualified specialists. Consequently recruitment and training of new staff members becomes more time-consuming and expensive. HSK considers knowledge management to be a valuable tool in order to cope with this change. Therefore a concept has been developed, which evaluates the existing or planned elements of knowledge management considering the amount of work, the benefit and the feasibility and combining them to an efficient system. By doing so HSK encountered two specific problems: - Generally there is rather too much information than too little within an organization. However the information available is not in the required form. Much knowledge is stored unstructured in the offices of the experts and can therefore only be accessed with their aid. Since it is very expensive to compile and collate any unstructured information, it is absolutely important to identify the valuable knowledge of the organization. One must permanently assure that the necessary knowledge is present and that information no longer required is removed from the system. - Knowledge is not only explicit. A large portion of knowledge is tacit in the heads of the employees. It is very difficult to convert this tacit knowledge into an explicit form. It can therefore not be processed electronically not even with the best data base systems and search engines. In this context, technology is important but technology alone can not resolve every problem. Personnel development is just as important. Ways must be found to pass on tacit knowledge within the staff. With its management system HSK possesses a powerful
The aim of this study is to evaluate the standards of lithium monitoring using the local prescribing guidelines in patients attending the lithium clinic of Galway University Hospitals (GUH). The laboratory records of 116 out of 142 patients who met the inclusion criteria were examined to identify the frequency of testing for serum lithium level, thyroid function tests and renal function tests. Only about one third of the patients met all the recommended standards in these three areas revealing poor standard of lithium monitoring. Lithium monitoring standards could be improved through the involvement of multidisciplinary team and a more detailed patient education system.
The object of this writing is to demonstrate that audits (in general) when used as a ''management tool' can contribute to pride, productivity, and profit. The goal of ''pride'' achievement is demonstrated through the use of techniques developed from behavioral sciences. Discussed is dealing with people and their basic needs. This is intended to point out the fact that satisfying individual needs and concerns is the first step to achieving the goals of pride, productivity, and profit. Also discussed are the basic needs of safety (security), social, ego/esteem, and self-fulfillment as well as providing some basic techniques of auditing which will help assure general satisfaction of these needs. Also noted are reporting methods. The goal of ''productivity'' is approached by demonstrating that objectives must be clear and workable. Objectives must be translated into specific action and that action must be compatible with the overall company objectives. All objectives must be known and understood by those affected. Consideration must be given to men, money, and machines (present technology). All of the objectives must also be weighed against external constraints. The goal of ''profit'' then becomes the product of a combination of ''pride'' and ''productivity''. Audits must be cost conscious. Value engineer the problem, the cause, and the solution. Discussion continues with quality cost programs briefly indicating that ''Q'' costs could be considered a type of audit. Identifying deficiencies and weaknesses, then correcting them, contributes to profit. Increased pride and productivity contributes to profit. Consider the employee's awareness and commitment for doing a good job when auditing
Background The AUDIT-C is an extensively validated screen for unhealthy alcohol use (i.e. drinking above recommended limits or alcohol use disorder), which consists of three questions about alcohol consumption. AUDIT-C scores ≥4 points for men and ≥3 for women are considered positive screens based on US validation studies that compared the AUDIT-C to “gold standard” measures of unhealthy alcohol use from independent, detailed interviews. However, results of screening—positive or negative based on AUDIT-C scores—can be inconsistent with reported drinking on the AUDIT-C questions. For example, individuals can screen positive based on the AUDIT-C score while reporting drinking below US recommended limits on the same AUDIT-C. Alternatively, they can screen negative based on the AUDIT-C score while reporting drinking above US recommended limits. Such inconsistencies could complicate interpretation of screening results, but it is unclear how often they occur in practice. Methods This study used AUDIT-C data from respondents who reported past-year drinking on one of two national US surveys: a general population survey (N = 26,610) and a Veterans Health Administration (VA) outpatient survey (N = 467,416). Gender-stratified analyses estimated the prevalence of AUDIT-C screen results—positive or negative screens based on the AUDIT-C score—that were inconsistent with reported drinking (above or below US recommended limits) on the same AUDIT-C. Results Among men who reported drinking, 13.8% and 21.1% of US general population and VA samples, respectively, had screening results based on AUDIT-C scores (positive or negative) that were inconsistent with reported drinking on the AUDIT-C questions (above or below US recommended limits). Among women who reported drinking, 18.3% and 20.7% of US general population and VA samples, respectively, had screening results that were inconsistent with reported drinking. Limitations This study did not include an
Clarke, Philippa; Ailshire, Jennifer; Melendez, Robert; Bader, Michael; Morenoff, Jeffrey
Over the last two decades, the impact of community characteristics on the physical and mental health of residents has emerged as an important frontier of research in population health and health disparities. However, the development and evaluation of measures to capture community characteristics is still at a relatively early stage. The purpose of this work was to assess the reliability of a neighborhood audit instrument administered in the city of Chicago using Google Street View by comparing these "virtual" data to those obtained from an identical instrument administered "in-person". We find that a virtual audit instrument can provide reliable indicators of recreational facilities, the local food environment, and general land use. However, caution should be exercised when trying to gather more finely detailed observations. Using the internet to conduct a neighborhood audit has the potential to significantly reduce the costs of collecting data objectively and unobtrusively. Copyright © 2010 Elsevier Ltd. All rights reserved.
... other national and international governmental organizations; (c) The Office of Inspector General; (d... 40 Protection of Environment 1 2010-07-01 2010-07-01 false General. 1.21 Section 1.21 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL STATEMENT OF ORGANIZATION AND GENERAL...
Moody, T.D.; Forbes, S.
The growing concern over one, the cost of correcting environmental damage and two, the potential financial liabilities associated with the acquisition, sale or lease of oil and gas properties, has led many prospective buyers to investigate the environmental liabilities associated with the property transfer. The environmental audit provides a tool or mechanism to assist the prudent investor in identifying environmental problems that could adversely effect an otherwise normal business activity. Accordingly, an environmental audit can identify potential environmental liabilities associated with the property, thus allowing the investor an opportunity to better assess financial risks. In addition, should the negative findings of the environmental audit be limited, the findings could be used by the buyer in negotiating the final price of the subject property to account for potential or known liabilities. As this suggests, environmental damage to an oil and gas property does not necessarily render the property worthless. This paper provides a brief guide on environmental audits of oil and gas properties as well as general information on the most common exploration and production wastes
The BNFL Sellafield site involved is the complex of buildings concerned with reprocessing spent nuclear fuel from the UK Magnox reactors. It includes facilities for the receipt and storage underwater of spent fuel from the power stations, the subsequent chemical separation of re-usable elements of uranium and plutonium from the radioactive waste, storage of the more radioactive of these wastes on the site and discharge to sea or atmosphere, or disposal at the nearby Drigg site of those wastes which are of very low-radioactive content. The audit (conducted in 1986) was undertaken to establish the physical state of the plant, to investigate the management policies and priorities and the supporting advisory structure and to determine the cause and severity of incidents (eg leaks) by a comprehensive study of those occuring since 1979. Some buildings have been studied in more detail than others. Volume 1 of the audit report covers details of how the audit was planned and carried out, the engineering audit, a review of procedures, an analysis of incidents, the findings as to the actions that need to be taken by BNFL, a general summary and the conclusions. Volume 2 contains more technical and detailed papers relating to the inspection on which the judgements presented in Volume 1 are based. (U.K.)
Full Text Available The current research deals with the scientific substantiation of theoretical positions and development of practical recommendations for improving the organization and audit methodology of production reserves at an enterprise. The authors apply the methods of specification. Testing, analysis, synthesis, generalization are the basis for the improvement of the organization and audit methodology of production reserves at an enterprise. The researchers formulate the goals, objectives, information sources and basic methods used in the audit of production reserves. The article examines the main stages of the audit of production reserves and the methodology of its implementation. The algorithm of auditing of production reserves is defined. The paper examines the basic working papers of the auditor for auditing of production reserves such as the test on internal control of production reserves, the audit plan of production reserves, the audit program of production reserves, the comparative statement of inventory resultsof capital assets. These documents, in their turn, will increase the level of control and improve the quality of audit operations with production reserves. The article determines the common errors that occur during operations with production reserves tand you can avoid the errors using the developed plan, program and audit working papers used to conduct the audit of production reserves.
ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...
Durst, Philip Casey; Bean, Robert
In 2009, we presented the idea of an American academy for training safeguards inspectors for the International Atomic Energy Agency (IAEA), due to the declining percentage of Americans in that international organization. In this paper we assert that there is still a compelling need for this academy. While the American Safeguards Academy would be useful in preparing and pre-training American inspectors for the IAEA, it would also be useful for preparing Americans for domestic safeguards duties in the U.S. Department of Energy (DOE), U.S. DOE National Laboratories, and the U.S. Nuclear Regulatory Commission (NRC). It is envisioned that such an academy would train graduate and post-graduate university students, DOE National Laboratory interns, and nuclear safeguards professionals in the modern equipment, safeguards measures, and approaches currently used by the IAEA. It is also envisioned that the Academy would involve the domestic nuclear industry, which could provide use of commercial nuclear facilities for tours and demonstrations of the safeguards tools and methods in actual nuclear facilities. This would be in support of the U.S. DOE National Nuclear Security Administration's Next Generation Safeguards Initiative (NGSI). This training would also help American nuclear safeguards and non-proliferation professionals better understand the potential limitations of the current tools used by the IAEA and give them a foundation from which to consider even more effective and efficient safeguards measures and approaches.
Virginia State General Assembly, Richmond. Joint Legislative Audit and Review Commission.
Virginia has 36 criminal justice training academies, including 10 regional academies. The academies conduct entry-level, inservice, and specialized training for law enforcement officers, jailers, and other criminal justice personnel. In 1998, the Joint Legislative Audit and Review Commission (JLARC) was directed to review the quality, consistency,…
US Department of Education, 2012
This final audit report covers the results of the review of five State educational agencies' monitoring plans and awarding processes for American Recovery and Reinvestment Act of 2009 and regular School Improvement Grants funds that the State educational agencies awarded for fiscal year 2009 (for use during school year 2010-2011). The objectives…
.... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...
... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...
... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...
... its implementation of safety management systems, issued its report titled, ``Managing Risks in Civil... Standards Service Aviation Safety Inspectors AGENCY: Federal Aviation Administration (FAA), DOT. ACTION... responsible for the oversight of, a Flight Standards Service Aviation Safety Inspector, and had direct...
Elonga Mboyo, Jean Pierre
This article investigates the role of emotions of inspectors while inspecting schools as reported by inspectors themselves within an education context of increased accountability that arguably privileges rationality over emotions. The study is built on an emotion management framework that regards emotions not only as unavoidably natural and…
The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent
Full Text Available Purpose: The purpose of the study is to investigate and analyse the effective functioning of audit committees at the largest listed companies in South Africa. Problem investigated: The modern audit committee is often seen as the panacea of the corporate world and as such is looked upon to cure all the financial reporting and control-related problems of entities. Audit committees are, however, not always as effective as they are held to be, as is evidenced by the many well-known corporate scandals and business failures that occurred where audit committees existed and fraudulent financial reporting, audit failures, internal control breakdowns and other irregularities prevailed. The modern audit committee will be of value only if it is properly constituted, is functioning effectively and if its role is clearly understood by all the parties concerned. The research problem investigated stems precisely from this issue, and the paper therefore aims to analyse the effective functioning of the audit committees at the largest listed companies in South Africa. Methodology: The study empirically tested the audit committee practices at the largest listed companies in South Africa. This was done through questionnaires addressed to the CFOs and audit committee chairs. Findings: The study found that audit committees at the largest listed companies in South Africa are well established, properly constituted, have the authority and resources to effectively discharge their responsibilities and consist of members who act independently and who have the right mix of appropriate experience, financial literacy and financial expertise amongst their members. The audit committee's role was found to be generally well understood and supported by the board and the Chief Financial Officers. It was further found that the audit committees are effective in discharging their oversight responsibilities on the board's behalf, with the only real exception being their effectiveness
Full Text Available Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still need for a financial audit meant to certify the accuracy of the data within the balance sheet and financial reports in connection with the entities’ operations.
ANA MARIA JOLDOŞ
Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.