Sample records for inspector general audit
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Semiannual report to Congress on Inspector General audit reports, April 1--September 30, 1994
International Nuclear Information System (INIS)
1994-11-01
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
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Semiannual report to Congress on Inspector General audit reports: April 1--September 30, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-11-01
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.
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Semiannual report to Congress on Inspector General audit reports, October 1, 1996--March 31, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-05-01
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.
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Semiannual report to Congress on Inspector General audit reports, October 1, 1997--March 31, 1998
Energy Technology Data Exchange (ETDEWEB)
NONE
1998-05-01
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.
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Semiannual report to Congress on Inspector General audit reports, April 1, 1995--September 30, 1995
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-11-01
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.
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2011-07-19
... Operations & Reporting System Audit, Assignment, and Timesheet Files (EPA-42) AGENCY: Environmental... (IGOR) System Audit, Assignment, and Timesheet Files (EPA-42) to the Inspector General Enterprise Management System (IGEMS) Audit, Assignment, and Timesheet Modules. DATES: Effective Dates: Persons wishing...
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Energy Technology Data Exchange (ETDEWEB)
NONE
1999-02-01
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.
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Office of Inspector General audit report on aircraft and air service management programs
Energy Technology Data Exchange (ETDEWEB)
NONE
1999-01-01
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.
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2010-12-29
...) 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...
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Factor Analysis Affecting The Audit Quality Study On Inspectorate In Riau Province
Directory of Open Access Journals (Sweden)
Nur Azlina
2017-07-01
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.
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10 CFR 1.12 - Office of the Inspector General.
2010-01-01
... 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...
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Office of Inspector General fiscal year 1996 annual work plan
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-10-01
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.
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Office of Inspector General semiannual report to Congress, April 1--September 30, 1995
Energy Technology Data Exchange (ETDEWEB)
NONE
1995-10-01
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.
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75 FR 81276 - Office of Inspector General; Delegation of Authorities
2010-12-27
... 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...
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National Research Council Canada - National Science Library
1999-01-01
.... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.
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National Research Council Canada - National Science Library
1999-01-01
... 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...
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Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD
National Research Council Canada - National Science Library
Rau, Russell
1995-01-01
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...
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Office of Inspector General semiannual report to Congress, October 1, 1996--March 31, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-04-01
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.
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National Research Council Canada - National Science Library
1999-01-01
.... 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...
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Energy Technology Data Exchange (ETDEWEB)
1993-12-01
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.
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Office of Inspector General semiannual report to Congress: April 1 to September 30, 1997
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-10-01
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.
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National Research Council Canada - National Science Library
2001-01-01
.... 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...
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2012-12-04
...In this document, the Federal Communications Commission (Commission) amends its rules to reassign to the Office of Managing Director (OMD) certain audit activities formerly assigned to the Office of Inspector General (OIG). The activities concern oversight of the annual audit of the Universal Service Administrative Corporation (USAC) required by the Commission's rules. In addition, the Commission delegates of authority to OMD, in consultation with the Office of General Counsel, to issue subpoenas concerning matters within its jurisdiction.
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National Research Council Canada - National Science Library
Lane, F
2000-01-01
..., "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...
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12 CFR 411.605 - Inspector General report.
2010-01-01
... 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...
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Defense Departmental Reporting Systems - Audited Financial Statements
National Research Council Canada - National Science Library
Granetto, Paul
2001-01-01
.... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...
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National Research Council Canada - National Science Library
1999-01-01
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...
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National Research Council Canada - National Science Library
1999-01-01
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...
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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
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(Department of Defense Office of Inspector General (DoD OIG)) Fiscal Year 2017 Oversight Plan
2016-12-01
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
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National Research Council Canada - National Science Library
Lane, F
2001-01-01
.... 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...
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46 CFR 272.42 - Audit requirements and procedures.
2010-10-01
... 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...
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Pohan, Nur Aisah
2015-01-01
The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...
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1993-07-21
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
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The Office of Inspector General (OIG)
Macisco, Christopher A.
2004-01-01
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
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39 CFR 230.3 - Cooperation with the Office of Inspector General.
2010-07-01
... 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...
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77 FR 6676 - Office of Inspector General; Contractor Requirements
2012-02-09
... 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...
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Office of Inspector General semiannual report to Congress, October 1, 1997--March 31, 1998
Energy Technology Data Exchange (ETDEWEB)
NONE
1998-04-01
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.
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1992-10-27
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
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Special Inspector General for Afghanistan Reconstruction Report to Congress
2009-01-30
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
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National Research Council Canada - National Science Library
1997-01-01
... 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...
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2010-07-01
... 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...
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48 CFR 1852.203-70 - Display of Inspector General Hotline Posters.
2010-10-01
... 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...
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48 CFR 1552.203-71 - Display of EPA Office of Inspector General Hotline poster.
2010-10-01
... 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...
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Dispositioned Defective Pricing Audit Reports at the U.S. Army Aviation and Troop Command
National Research Council Canada - National Science Library
1997-01-01
... 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...
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Notification: Purchase Card and Convenience Check Audit
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.
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40 CFR 1.29 - Office of Inspector General.
2010-07-01
... 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...
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National safeguard systems - Inspector formation
International Nuclear Information System (INIS)
Pontes, B.C.
1986-01-01
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
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Determinan Efektivitas Audit Internal di Inspektorat Provinsi Jawa Timur
Directory of Open Access Journals (Sweden)
Sutaryo Sutaryo
2018-01-01
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.
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Notification: Audit of Certain EPA Electronic Records Management Practices
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.
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12 CFR 905.11 - Office of Inspector General.
2010-01-01
....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...
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Report on the Audit of the U.S. Air Force Preparatory School
1995-01-18
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
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TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT
Directory of Open Access Journals (Sweden)
Aleksey F. Akhmetshin
2014-01-01
Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.
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1991-06-06
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
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24 CFR 4.34 - Review of Inspector General's report by the Ethics Law Division.
2010-04-01
... 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...
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Notification: Audit of EPA Customer Service Help Desks, Hotlines, and Clearinghouses
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).
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1994-02-14
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
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National Research Council Canada - National Science Library
2001-01-01
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...
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Notification: Audit of CSB's Compliance with the Cybersecurity Act of 2015
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.
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77 FR 38124 - Inspector General; Line of Succession Designation, No. 23-C, Revision 5
2012-06-26
... 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...
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Notification: Audit of EPA's Data Quality Review of Self-Reported Information in XACTA System
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.
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14 CFR 385.20 - Authority of the Inspector General.
2010-01-01
... 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...
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2001-02-28
statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.
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Factors Affecting the Internal Audit Effectiveness
Mustika, Adhista Cahya
2015-01-01
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....
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1995-06-19
VXW-ÄVAVKVX’AWXW/XVXV:*: OFFICE OF THE INSPECTOR GENERAL SUMMARY REPORT ON THE AUDIT OF DEFENSE LOGISTICS AGENCY 1995 DEFENSE BASE REALIGNMENT...FOR DIRECTOR, DEFENSE LOGISTICS AGENCY SUBJECT: Summary Report on the Audit of Defense Logistics Agency 1995 Defense Base Realignment and Closure...the data that DLA provides to support recommendations for the 1995 Commission. The specific objective for the audits was to determine whether the
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2010-07-01
... 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...
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2016-08-15
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
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Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-02-24
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.
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National Research Council Canada - National Science Library
Brannin, Patricia A
2004-01-01
...) 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...
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1994-06-03
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
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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.
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1993-05-25
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
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1992-10-27
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
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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).
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Laila, Ira
2017-01-01
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...
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National Research Council Canada - National Science Library
Lane, F
1997-01-01
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...
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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.
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2010-07-01
... 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...
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National Research Council Canada - National Science Library
Lane, F
2000-01-01
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...
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1999-03-05
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.
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International Nuclear Information System (INIS)
Maddison, T.; Kirk, P.; Stansfield, R.
1998-01-01
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)
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29 CFR 4902.11 - Specific exemptions: Office of Inspector General Investigative File System.
2010-07-01
... 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...
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National Research Council Canada - National Science Library
2001-01-01
.... 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...
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38 CFR 59.124 - Inspections, audits, and reports.
2010-07-01
... 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...
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38 CFR 39.25 - Inspections, audits, and reports.
2010-07-01
..., 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...
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2010-07-01
... 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...
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1993-04-20
OFFICE OF THE INSPECTOR GENERAL REVIEW OF THE ALL SOURCE ANALYSIS SYSTEM AS A PART OF THE AUDIT OF THE EFFECTIVENESS OF THE DEFENSE...System as a Part of the Audit of the Effectiveness of the Defense Acquisition Board Review Process--FY 1993 (Report No. 93-087) We are providing...appreciate the courtesies extended to the audit staff. If you have questions on this report, please contact Program Director Russell A. Rau at (703) 693
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Training and qualification of inspectors
International Nuclear Information System (INIS)
Aro, I.; Anderson, R.; Ericsson, P.O.; Lee, I.
1993-01-01
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
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2010-07-01
... 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...
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FAR Research Project: What do we know about group audits
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
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2010-07-01
... 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...
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38 CFR 1.204 - Information to be reported to the Office of Inspector General.
2010-07-01
... 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...
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10 CFR Appendix B to Part 600 - Audit Report Distributees
2010-01-01
... 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...
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Inspector General Semiannual Report to Congress - October 1, 2008 - March 31, 2009
Energy Technology Data Exchange (ETDEWEB)
None
2008-10-01
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
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Special Inspector General for Iraq Reconstruction. Quarterly Report to the United States Congress
2011-04-30
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
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Office of Inspector General Strategic Plan Fiscal Years 2009 through 2013
Energy Technology Data Exchange (ETDEWEB)
None
2008-10-01
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.
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[Audit of general hospitals and private surgical clinics in Israel].
Freund, Ruth; Dor, Michael; Lotan, Yoram; Haver, Eitan
2007-12-01
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
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International Nuclear Information System (INIS)
1998-01-01
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
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Special Inspector General for Afghanistan Reconstruction (SIGAR). Supplement
2015-01-30
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
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Semiannual report to Congress, October 1, 1995--March 31, 1996
Energy Technology Data Exchange (ETDEWEB)
NONE
1996-04-01
This Office of Inspector General Semiannual Report to the Congress covers the period from October 1, 1995, through March 31, 1996. 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. A major accomplishment during this period was the completion of financial statement audits for Fiscal Year 1995. Annual financial statement audits are mandated by the Chief Financial Officers Act of 1990. Narratives of our 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. During this reporting period, the Office of Inspector General issued 67 audit and 15 inspection reports. For reports issued during the period, the Office of Inspector General made audit recommendations that, when implemented by management, could result in $134.6 million being put to better use. Management committed to taking corrective actions which the Office of Inspector General estimates will result in a more efficient use of funds totaling $333.2 million. Office of Inspector General investigations led to 6 criminal convictions and 1 pretrial diversion, as well as criminal and civil prosecutions which resulted in fines and recoveries of $10,942,714. The Office of Inspector General also provided 33 investigative referrals to management for recommended positive action.
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2011-03-11
..., 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...
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SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION
Directory of Open Access Journals (Sweden)
T. I. Zerchaninova
2013-01-01
Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement.
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SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION
Directory of Open Access Journals (Sweden)
T. I. Zerchaninova
2015-03-01
Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement.
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Can non-regulators audit Independent Ethic Committees (IEC), and if so, how?
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.
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2010-09-22
... 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...
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GENERAL METHOD OF STOCKS AUDIT
Directory of Open Access Journals (Sweden)
Iryna Galushchak
2017-03-01
Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth to use techniques and methods of verification such as inventory, comparative control, comparison of documentary evidence, counter check, check arithmetic for audit of goods. Keywords: audit, stocks, activities of the company.
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2012-03-06
... 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...
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Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal
Directory of Open Access Journals (Sweden)
Jamaluddin
2014-12-01
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.
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US statutes for enforcement by security inspectors
Energy Technology Data Exchange (ETDEWEB)
Cadwell, J.J.; Ruger, C.J.
1995-12-01
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.
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1991-01-01
Audit has long been a feature of good general practice. The literature is full of examples of audit by general practitioners and this Occasional Paper quotes many examples of audit which have produced valuable results. This chapter gives some advice to doctors wishing to audit their prescribing.
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Energy Technology Data Exchange (ETDEWEB)
NONE
1998-08-21
This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.
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The Inspector General's report on Nuclear Safety and Radiation Protection 2016
International Nuclear Information System (INIS)
2017-01-01
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
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Inspector qualification guidelines
International Nuclear Information System (INIS)
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.
1994-07-01
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
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Inspector qualification guidelines
Energy Technology Data Exchange (ETDEWEB)
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.
1994-07-15
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.
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Whistle-blower accuses VA inspector general of a "whitewash"
Directory of Open Access Journals (Sweden)
Robbins RA
2014-09-01
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 ...
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Energy Technology Data Exchange (ETDEWEB)
NONE
1995-08-02
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.
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Practice benchmarking in the age of targeted auditing.
Langdale, Ryan P; Holland, Ben F
2012-11-01
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.
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A General Model for Repeated Audit Controls Using Monotone Subsampling
Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.
2002-01-01
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...
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Perceptions Audit for the General Teaching Council for England. Technical Report
Levitt, Ruth; Rabinovich, Lila; van Dijk, Lidia Villalba
2009-01-01
The General Teaching Council for England (GTC) commissioned RAND Europe in 2008 to undertake a perceptions audit, to take the temperature on its current status and to inform its future work with teachers, organisational partners and the wider public. A perceptions audit is a method for gathering opinions and views of selected informants about how…
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Randomized controlled trial of the effect of medical audit on AIDS prevention in general practice
DEFF Research Database (Denmark)
Sandbæk, Annelli
1999-01-01
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...
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The Inspector General's report on Nuclear Safety and Radiation Protection 2017
International Nuclear Information System (INIS)
2018-01-01
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
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International Nuclear Information System (INIS)
Potterton, L.
2010-01-01
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.
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National Research Council Canada - National Science Library
2004-01-01
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...
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Determinants of Audit fees by Brazilian Companies Publicly Traded
Directory of Open Access Journals (Sweden)
Victor Placeres Borges
2017-08-01
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.
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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.
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Randomized controlled trial of the effect of medical audit on AIDS prevention in general practice
DEFF Research Database (Denmark)
Sandbæk, Annelli
1999-01-01
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...
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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
2017-10-01
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.
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78 FR 5212 - Sunshine Act Meetings
2013-01-24
... 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
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Questions for the nuclear installations inspectorate
International Nuclear Information System (INIS)
Conroy, C.; Flood, M.; MacRory, R.; Patterson, W.C.
1976-01-01
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.)
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Dutch Lung Surgery Audit: A National Audit Comprising Lung and Thoracic Surgery Patients.
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
2018-04-21
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.
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46 CFR 167.05-20 - Marine inspector or inspector.
2010-10-01
...-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...
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National Research Council Canada - National Science Library
Rauu, Russell
1995-01-01
.... 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...
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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…
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Special Inspector General for Iraq Reconstruction (SIGIR): Moving Beyond the IRRF
National Research Council Canada - National Science Library
Bowen, Jr, Stuart W
2007-01-01
...). 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...
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78 FR 30307 - Statement of Organization, Functions, and Delegations of Authority
2013-05-22
...; (19) coordinates Inspector General and General Accounting Office audit activities; (20) coordinates financial audits and reviews and prioritizes resolution using risk-based approaches; (21) provides professional advice on accounting and cost principles in resolving audit exceptions as they relate to the...
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Lundin, Andreas; Hallgren, Mats; Balliu, Natalja; Forsell, Yvonne
2015-01-01
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.
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EDF - The Inspector General's report on Nuclear Safety and Radiation Protection 2012
International Nuclear Information System (INIS)
2013-01-01
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
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Compilation of the FY 2000 Army Working Capital Fund Financial Statements
National Research Council Canada - National Science Library
2001-01-01
.... The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...
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A Development of Automatic Audit System for Written Informed Consent using Machine Learning.
Yamada, Hitomi; Takemura, Tadamasa; Asai, Takahiro; Okamoto, Kazuya; Kuroda, Tomohiro; Kuwata, Shigeki
2015-01-01
In Japan, most of all the university and advanced hospitals have implemented both electronic order entry systems and electronic charting. In addition, all medical records are subjected to inspector audit for quality assurance. The record of informed consent (IC) is very important as this provides evidence of consent from the patient or patient's family and health care provider. Therefore, we developed an automatic audit system for a hospital information system (HIS) that is able to evaluate IC automatically using machine learning.
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National Research Council Canada - National Science Library
Rauu, Russell
1995-01-01
.... 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...
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UK HSE Training of HM Radiation Specialist Inspectors
International Nuclear Information System (INIS)
Nattres, E.; Barrett, J. A.
2004-01-01
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
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Energy Technology Data Exchange (ETDEWEB)
NONE
1996-02-29
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.
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An audit of nephrectomy by general surgeons | Mungadi | Nigerian ...
African Journals Online (AJOL)
... 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 ...
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Directory of Open Access Journals (Sweden)
Ozge Onkan
2016-07-01
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.
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The Inspector General's report on Nuclear Safety and Radiation Protection 2014
International Nuclear Information System (INIS)
2015-01-01
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
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The Inspector General's report on Nuclear Safety and Radiation Protection 2015
International Nuclear Information System (INIS)
2016-01-01
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
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The Inspector General's report on Nuclear Safety and Radiation Protection 2013
International Nuclear Information System (INIS)
2014-01-01
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
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Impact Analysis of Generalized Audit Software (GAS Utilization to Auditor Performances
Directory of Open Access Journals (Sweden)
Aries Wicaksono
2016-09-01
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.
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Hazardous Waste Disposal Costs for The Defense Logistics Agency
National Research Council Canada - National Science Library
1999-01-01
This audit is part of the overall audit, "DoD Hazardous Waste Disposal Costs," (Project No. 9CK-5021). The overall audit was jointly conducted by the Inspector General, DoD, and the Army, Navy, and Air Force audit agencies...
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2010-07-01
... 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...
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Venous thromboembolism prophylaxis risk assessment in a general surgery cohort: a closed-loop audit.
McGoldrick, D M; Redmond, H P
2017-08-01
Venous thromboembolism (VTE) is a potential source of morbidity and mortality in surgical in-patients. A number of guidelines exist that advise on prophylactic measures. We aimed to assess VTE prophylaxis prescribing practices and compliance with a kardex-based risk assessment tool in a general surgery population. Data on general surgery in-patients were collected on two separate wards on two separate days. Drug kardexes were assessed for VTE prophylaxis measures and use of the risk assessment tool. NICE and SIGN guidelines were adopted as a gold standard. The audit results and information on the risk assessment tool were presented as an educational intervention at two separate departmental teaching sessions. A re-audit was completed after 3 months. In Audit A, 74 patients were assessed. 70% were emergency admissions. The risk assessment tool was completed in 2.7%. 75 and 97% of patients were correctly prescribed anti-embolic stockings (AES) and low-molecular weight heparin (LMWH), respectively. 30 patients were included in Audit B, 56% of whom were emergency admissions. 66% had a risk assessment performed, a statistically significant improvement (p audit and intervention.
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MAAGs (Medical Audit Advisory Groups): the Eli Lilly National Clinical Audit Centre.
Baker, R; Fraser, R
1993-01-01
Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.
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2010-07-01
... 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...
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Status of safety in nuclear facilities - 2012. AREVA General Inspectorate Annual report
International Nuclear Information System (INIS)
2013-05-01
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
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Training of the Agency's inspectors
International Nuclear Information System (INIS)
Pontes, B.; Bates, G.; Dixon, G.
1981-01-01
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
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Audit and account billing process in a private general hospital: a case study
Directory of Open Access Journals (Sweden)
Raquel Silva Bicalho Zunta
2017-12-01
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.
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Time Management of Educational Inspectors
Göksoy, Süleyman
2015-01-01
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…
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Regulatory audit to the Argentine teletherapy units
International Nuclear Information System (INIS)
Kay, J.M.
1995-01-01
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)
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28 CFR 0.29h - Specific authorities of the Inspector General.
2010-07-01
... 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...
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2010-07-01
... 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...
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BNFL's progress in addressing the findings of the ''Safety audit of BNFL Sellafield 1986''
International Nuclear Information System (INIS)
1994-01-01
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)
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DEFF Research Database (Denmark)
Kuhail, Mohammad A.; Lauesen, Søren; Pantazos, Kostas
2013-01-01
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....
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Ronnberg, Linda; Lindgren, Joakim; Segerholm, Christina
2013-01-01
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…
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75 FR 70704 - Sunshine Act Meeting of the Board of Directors
2010-11-18
... audit report on the Technology Initiatives Grants (``TIG'') program.\\1\\/ \\1\\ Any portion of the closed... Inspector General's audit report regarding the Technology Initiatives Grants (``TIG'') program. 9. Consider...
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Information system for IAEA inspectors at a centrifuge enrichment plant
International Nuclear Information System (INIS)
Baker, A.L.; Tape, J.W.; Picard, R.R.; Strittmatter, R.B.
1985-01-01
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
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Staying one step ahead: An IAEA inspector fits the picture
International Nuclear Information System (INIS)
Bohannon, J.
2006-01-01
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
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2011-06-29
... Defense Contract Audit Agency audit; (ii) By DoD Offices of the Inspector General as part of pending or on...-3 MA-4(6) SC-4. AC-3(4) Audit & Identification and MA-5 SC-7. Accountability. Authentication. AC-4... determined). [[Page 38095
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Chief Inspector's guidance to inspectors: combustion processes
International Nuclear Information System (INIS)
1992-01-01
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)
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AREVA General Inspectorate Annual Report 2013 - Status of safety in nuclear facilities
International Nuclear Information System (INIS)
Oursel, Luc; Riou, Jean
2014-06-01
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
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The Inspector General's report on Nuclear Safety and Radiation Protection 2008
International Nuclear Information System (INIS)
2009-01-01
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
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Energy Technology Data Exchange (ETDEWEB)
NONE
1997-06-25
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.
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29 CFR 96.51 - Purpose and scope of subpart.
2010-07-01
... result of the audit of grant agreements, contracts, and other agreements awarded by or on behalf of DOL... controlling. The DOL Office of Inspector General (OIG) is available to assist agencies in the audit resolution...
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Energy Technology Data Exchange (ETDEWEB)
NONE
1995-09-30
In April 1994, the Department of Energy (DOE) Strategic Plan was issued. This Plan presents the Department`s strategic outlook in response to a changing world. It discusses the Department`s unique capabilities; its mission, vision, and core values; and key customer and stakeholder considerations. The DOE Strategic Plan lists business strategies and critical success factors which are intended to aid the Department in accomplishing its mission and reaching its vision of itself in the future. The Office of Inspector General (OIG) has an important role in carrying out the goals and objectives of the Secretary`s Strategic Plan. The ultimate goal of the OIG is to facilitate positive change by assisting its customers, responsible Government officials, in taking actions to improve programs and operations. The Inspector General annually issues his own Strategic Plan that contains program guidance for the next fiscal year. As part of its responsibility in carrying out the OIG mission, the Office of the Deputy Inspector General for Audit Services (Office of Audit Services) publishes an Annual Work Plan that sets forth audits that are planned for the next fiscal year. Selection of these audits is based on the overall budget of the Department, analyses of trends in Departmental operations, guidance contained in the agency`s strategic plans, statutory requirements, and the expressed needs and audit suggestions of Departmental program managers and OIG managers and staff. This work plan includes audits that are carried over from FY 1995 and audits scheduled to start during FY 1996. Audits included in the plan will be performed by OIG staff.
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EDF - The Inspector General's report on Nuclear Safety and Radiation Protection 2009
International Nuclear Information System (INIS)
2010-01-01
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
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EDF - The Inspector General's report on Nuclear Safety and Radiation Protection
International Nuclear Information System (INIS)
Tandonnet, Jean
2012-01-01
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
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Auditing hazardous waste incineration
International Nuclear Information System (INIS)
Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.
1990-01-01
This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations
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STUDENT, REFERENCE THE INSPECTORATE OF EDUCATION
Directory of Open Access Journals (Sweden)
José Luis Castán Esteban
2014-06-01
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.
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FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE
Directory of Open Access Journals (Sweden)
Stelian Selisteanu
2015-09-01
Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.
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HS.Register - An Audit-Trail Tool to Respond to the General Data Protection Regulation (GDPR).
Gonçalves-Ferreira, Duarte; Leite, Mariana; Santos-Pereira, Cátia; Correia, Manuel E; Antunes, Luis; Cruz-Correia, Ricardo
2018-01-01
Introduction The new General Data Protection Regulation (GDPR) compels health care institutions and their software providers to properly document all personal data processing and provide clear evidence that their systems are inline with the GDPR. All applications involved in personal data processing should therefore produce meaningful event logs that can later be used for the effective auditing of complex processes. Aim This paper aims to describe and evaluate HS.Register, a system created to collect and securely manage at scale audit logs and data produced by a large number of systems. Methods HS.Register creates a single audit log by collecting and aggregating all kinds of meaningful event logs and data (e.g. ActiveDirectory, syslog, log4j, web server logs, REST, SOAP and HL7 messages). It also includes specially built dashboards for easy auditing and monitoring of complex processes, crossing different systems in an integrated way, as well as providing tools for helping on the auditing and on the diagnostics of difficult problems, using a simple web application. HS.Register is currently installed at five large Portuguese Hospitals and is composed of the following open-source components: HAproxy, RabbitMQ, Elasticsearch, Logstash and Kibana. Results HS.Register currently collects and analyses an average of 93 million events per week and it is being used to document and audit HL7 communications. Discussion Auditing tools like HS.Register are likely to become mandatory in the near future to allow for traceability and detailed auditing for GDPR compliance.
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Experience with Nuclear Inspector Training at JRC, Ispra
International Nuclear Information System (INIS)
Berndt, R.; Mortreau, P.
2013-01-01
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
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2013-09-13
Event 1.4.4,” August 7, 2012 AAA Attestation Report A-2010-0187- FFM , “General Fund Enterprise Business System - Federal Financial Management...Improvement Act Compliance. Examination of Requirements Through Test Event 1.4.0,” September 14, 2010 AAA Audit Report A-2009-0232- FFM , “General Fund...September 30, 2009 AAA Audit Report A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial Management Improvement Act
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2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...
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External audit in radiotherapy dosimetry
International Nuclear Information System (INIS)
Thwaites, D.I.; Western General Hospital, Edinburgh
1996-01-01
Quality audit forms an essential part of any comprehensive quality assurance programme. This is true in radiotherapy generally and in specific areas such as radiotherapy dosimetry. Quality audit can independently test the effectiveness of the quality system and in so doing can identify problem areas and minimize their possible consequences. Some general points concerning quality audit applied to radiotherapy are followed by specific discussion of its practical role in radiotherapy dosimetry, following its evolution from dosimetric intercomparison exercises to routine measurement-based on-going audit in the various developing audit networks both in the UK and internationally. Specific examples of methods and results are given from some of these, including the Scottish+ audit group. Quality audit in radiotherapy dosimetry is now well proven and participation by individual centres is strongly recommended. Similar audit approaches are to be encouraged in other areas of the radiotherapy process. (author)
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7 CFR 51.15 - Financial interest of inspector.
2010-01-01
... 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...
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7 CFR 57.120 - Financial interest of inspectors.
2010-01-01
... 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...
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2010-08-12
... audit. This form is due each fiscal year on April 1st and should be submitted to the NIFA Formula Grants... amounts on these forms are subject to audit. This form is due each fiscal year on April 1st and should be...) Office of Inspector General (OIG) Audit Report no. 13001-3-Te: ``Cooperative State Research, Education...
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2007-09-01
13 1. Air Force Inspector General – CBRNE CERFP Program Audit ...14 2. Defense Medical...CBRNE CERFP Program Audit “The AFAA [Air Force Audit Agency] is assessing whether Air National Guard officials properly managed the Chemical...processing personnel through the aircrew contamination control area ( ACCA ). Flight Medicine provides training on agent toxicology and pharmacology. The
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77 FR 65416 - Notice of Sunshine Act Meetings
2012-10-26
... the Interior's Inspector General regarding the Udall Foundation audit; and (7) Personnel matters... regarding the Udall Foundation audit and to review personnel matters. CONTACT PERSON FOR MORE INFORMATION... MORRIS K. UDALL AND STEWART L. UDALL FOUNDATION Notice of Sunshine Act Meetings TIME AND DATE: 9...
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24 CFR 4.26 - Permissible and impermissible disclosures.
2010-04-01
... official audit, inquiry or investigation, if the disclosure is made to an auditor or investigator authorized by the HUD Inspector General to conduct the audit or investigation; (6) Legal activities... purpose of: (1) Communication of the applicant's failure to qualify, after a preliminary review for...
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CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT
Directory of Open Access Journals (Sweden)
Antoniuk O.
2018-03-01
Full Text Available Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.
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Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review
National Research Council Canada - National Science Library
2004-01-01
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...
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The NINO [No Inspector, No Operator system] cask-loading safeguards system
International Nuclear Information System (INIS)
Fiarman, S.
1987-01-01
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)
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Behavior of audit fees in the audit firm or partner changes
Directory of Open Access Journals (Sweden)
Marcelo Antonio Pierri Junior
2016-09-01
Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.
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Computer Assisted Audit Techniques
Directory of Open Access Journals (Sweden)
Eugenia Iancu
2007-01-01
Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.
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Audit of selected aspects of the Waste Isolation Pilot Plant cost structure, Carlsbad, New Mexico
International Nuclear Information System (INIS)
1994-01-01
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
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Use of sustainability appraisal by English planning inspectors and judges
Energy Technology Data Exchange (ETDEWEB)
Therivel, Riki, E-mail: riki@levett-therivel.co.uk
2013-01-15
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.
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Use of sustainability appraisal by English planning inspectors and judges
International Nuclear Information System (INIS)
Therivel, Riki
2013-01-01
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.
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14 CFR 153.5 - Aviation safety inspector airport access.
2010-01-01
... 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...
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Inspector's manual for mechanically stabilized earth walls.
2010-06-01
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...
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Financial management : Federal Aviation Administration lacked accountability for major assets
1998-02-18
This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...
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2010-07-01
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...
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Teacher Attitude to Inspectors and Inspection: Quality Control ...
African Journals Online (AJOL)
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.
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National Research Council Canada - National Science Library
1999-01-01
The Chief Financial Officers Act of 1990, as amended by the Government Management Reform Act of 1994, requires financial statement audits by the Inspectors General and prescribes the responsibilities...
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2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...
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How to carry out a clinical audit project
African Journals Online (AJOL)
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.
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THE INTERNAL AUDIT AS COGNITIVE PROCESS
Directory of Open Access Journals (Sweden)
D. Petrascu
2016-11-01
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.
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2010-10-01
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
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Creation of Auditing Knowledge:
DEFF Research Database (Denmark)
Liempd, Dennis van
Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...
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NDA [nondestructive assay] training for new IAEA inspectors at Los Alamos
International Nuclear Information System (INIS)
Stewart, J.E.; Reilly, T.D.; Belew, W.; Woelfl, E.; Fager, J.
1987-01-01
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
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Year 2000 Status of the AN/ARC-220 Nap-of-the-Earth Aircraft Communication System
National Research Council Canada - National Science Library
Gimble, Thomas
1999-01-01
Introduction. The National Defense Authorization Act for FY 1999 requires the Inspector General, DoD, to selectively audit information technology and national security systems certified as Y2K compliant...
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2013-07-15
... 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...
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Visual acuity testing of radiographic inspectors in nondestructive inspection. Final report
International Nuclear Information System (INIS)
Yonemura, G.T.
1981-06-01
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
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Analysis of NDT-inspectors working practices
International Nuclear Information System (INIS)
Norros, L.; Kettunen, J.
1998-10-01
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
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Computer Assisted Audit Techniques
Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu
2007-01-01
From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day pha...
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Smyth, L G; Martin, Z; Hall, B; Collins, D; Mealy, K
2012-09-01
Public and political pressures are increasing on doctors and in particular surgeons to demonstrate competence assurance. While surgical audit is an integral part of surgical practice, its implementation and delivery at a national level in Ireland is poorly developed. Limits to successful audit systems relate to lack of funding and administrative support. In Wexford General Hospital, we have a comprehensive audit system which is based on the Lothian Surgical Audit system. We wished to analyse the amount of time required by the Consultant, NCHDs and clerical staff on one surgical team to run a successful audit system. Data were collected over a calendar month. This included time spent coding and typing endoscopy procedures, coding and typing operative procedures, and typing and signing discharge letters. The total amount of time spent to run the audit system for one Consultant surgeon for one calendar month was 5,168 min or 86.1 h. Greater than 50% of this time related to work performed by administrative staff. Only the intern and administrative staff spent more than 5% of their working week attending to work related to the audit. An integrated comprehensive audit system requires a very little time input by Consultant surgeons. Greater than 90% of the workload in running the audit was performed by the junior house doctors and administrative staff. The main financial implications for national audit implementation would relate to software and administrative staff recruitment. Implementation of the European Working Time Directive in Ireland may limit the time available for NCHD's to participate in clinical audit.
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National Research Council Canada - National Science Library
2005-01-01
Since FY 2002, the DoD Office of Inspector General has conducted audits and assessments of the USACE, Civil Works, Balance Sheet reporting and financial statement compilation processes and has issued...
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Audit Validation Using Ontologies
Directory of Open Access Journals (Sweden)
Ion IVAN
2015-01-01
Full Text Available Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders. Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.
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25 CFR 571.12 - Audit standards.
2010-04-01
... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...
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Medford, Andrew Rl; Pepperell, Justin Ct
2007-10-01
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.
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Auditing measurement control programs
International Nuclear Information System (INIS)
Roberts, F.P.; Brouns, R.J.
1979-10-01
Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit
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National Research Council Canada - National Science Library
Granetto, Paul J; Marsh, Patricia A; Pfeil, Lorin T; Adu, Henry Y; Appiah, Emmanuel A; Lawrence, Charlisa D; Loftin, Sharon A; Straw, Richard W; Davis, Sonya T; Hart, Erin S
2007-01-01
.... The Inspector General (IG), DoD, performed this audit to determine if the emergency supplemental appropriations for DoD needs arising from Hurricane Katrina and others were used for their intended purposes...
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75 FR 28252 - Notice of a Computer Matching Program
2010-05-20
... 1.F, GSA Information Technology (IT) Security Policy, and CIO 2104.1, GSA Information Technology (IT...: Director, Office of Forensic Auditing, Office of Inspector General, 1800 F Street, NW., Room G-242...
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77 FR 5631 - Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
2012-02-03
... services and to make available a platform of investments may outsource some of the recordkeeping and plan..., Office of Inspector General, Office of Audit, Sept. 30, 2010). With respect to the requirement to...
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Auditing radiation sterilization facilities
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.
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The role of tax audit as a component of restaurants` financial state audit
Directory of Open Access Journals (Sweden)
T.M. Omelianchuk
2015-06-01
Full Text Available The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.
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Niskanen, Toivo; Louhelainen, Kyösti; Hirvonen, Maria L
2014-07-01
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.
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2010-01-01
... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained by...
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2011-11-16
... 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...
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Energy Technology Data Exchange (ETDEWEB)
NONE
1997-12-04
This report presents the results of the independent certified public accountants` audit of the Southwestern Federal Power System`s (SWFPS) combined power system statement of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The 1996 financial statement audit was made under the 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 auditors` work was conducted in accordance with generally accepted government auditing standards. To fulfill audit responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peak Marwick LLP (KPMG) to conduct the audit for them, subject to their review. The auditors` report on SWFP`s internal control structure disclosed a reportable condition directed to the Southwestern Power Administration concerning a delay in properly classifying the value of plant assets. The report also included two reportable conditions directed to the Army Corps of Engineers regarding the inconsistent calculation of depreciation expense and the misallocation of multipurpose costs. None of these reportable conditions were considered to be material weaknesses. The auditors` report on SWFP`s compliance with laws and regulations disclosed no new instances of noncompliance by Southwestern.
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Azzopardi, Jana; Baldacchino, Peter J.;
2009-01-01
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...
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Logistics: Use of DoD Resources Supporting Hurricane Katrina Disaster
National Research Council Canada - National Science Library
Scott, Wanda A; Bloomer, Donald A; Owens, Keith M; Bryant, Leon D; Matthews, Takia A; Chavez, Bryan M; Torres, Anthony M; Woolard, Alan J; Pugh, Jacqueline N
2006-01-01
We performed the audit in response to a September 2005 request by the Principal Deputy Inspector General, DoD to assess the use of DoD resources in providing relief efforts in support of the Hurricane...
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Project #OA-FY13-0116, December 20, 2012. The U.S. Environmental Protection Agency, Office of Inspector General, plans to begin preliminary research for an audit of the agency’s purchase card and convenience check programs.
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Outcome, Cost, and Oversight of Electricity-Sector Reconstruction Contract With Perini Corporation
National Research Council Canada - National Science Library
Warren, David R; Comfort, Benjamin; Converse, Paul; Franzen, Walt; Shimp, William; Slayton, Frank
2008-01-01
On March 24, 2008, Mr. Paul Converse, an auditor serving with the Special Inspector General for Iraq Reconstruction and a member of the audit team responsible for this report died of wounds sustained in Baghdad, Iraq...
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Army Task Force on Behavioral Health: Corrective Action Plan
2013-01-01
Veterans Affairs Legal Section KNOWLEDGE MGMT SECTION • KMO • CAA Analyst Figure I-1. Task Force Organization. ACRONYM Key ASA(M&RA): Assistant...Army Audit Agency OTIG: Office of the Inspector General OTSG: Office of the Surgeon General KMO : Knowledge Management Officer CAA: Center for
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24 CFR 300.17 - Audits and reports.
2010-04-01
... 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...
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Directory of Open Access Journals (Sweden)
Shalimova Nataliya S.
2014-01-01
Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.
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Public health inspectors in restaurants: what they do and why.
Isaacs, S; Abernathy, T; Hart, B; Wilson, J
1999-01-01
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.
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Inspector-2000. A DSP-based, portable, multi-purpose MCA
International Nuclear Information System (INIS)
Koskelo, M.J.; Sielaff, W.A.; Hall, D.L.; Kastner, M.H.; Jordanov, V.T.
2001-01-01
Various in-situ gamma-spectroscopy applications need a versatile, multi-purpose, portable multi-channel analyzer (MCA). Recently, Canberra has introduced the Inspector-2000 for this purpose. It uses digital signal processing (DSP) technology and weighs only about 1.2 kg. It also supports CdTe, NaI and Ge detectors. Due to its use of DSP technology, the Inspector-2000 also provides a longer battery life, a better detector resolution and a better temperature stability than most portable MCAs. A short description of the Inspector-2000 MCA is included and its performance characteristics compared to an analog MCA. (author)
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Directory of Open Access Journals (Sweden)
Neliana Buzi Figlie
2000-09-01
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.
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The ambiguous identity of auditing
DEFF Research Database (Denmark)
Lindeberg, Tobias
2007-01-01
This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...
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International Nuclear Information System (INIS)
Zemanova, E.
2014-01-01
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)
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DEFF Research Database (Denmark)
Bloomfield, Kim; Knibbe, Ronald; Derickx, Mieke
2006-01-01
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...
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Performance audit procedures for opacity monitors
International Nuclear Information System (INIS)
Plaisance, S.J.; Peeler, J.W.
1987-04-01
This manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical considerations and common problems encountered in conducting audits are delineated, and recommendations are included to optimize the successful completion of performance audits. Performance audit procedures and field-data forms were developed for six common opacity CEMS: (1) Lear Siegler, Inc. Model RM-41; (2) Lear Siegler, Inc. Model RM-4; (3) Dynatron Model 1100; (4) Thermo Electron, Inc. Model 400; (5) Thermo Electron, Inc. Model 1000A; and (6) Enviroplan Model D-R280 AV. Generic audit procedures are included for use in evaluating opacity CEMS with multiple transmissometers and combiner devices. In addition, several approaches for evaluating the zero-alignment or clear-path zero response are described. The zero-alignment procedures are included since the factor is fundamental to the accuracy of opacity monitoring data, even though the zero-alignment checks cannot usually be conducted during a performance audit
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15 CFR 296.12 - Reporting and auditing requirements.
2010-01-01
... 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...
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14 CFR 121.548 - Aviation safety inspector's credentials: Admission to pilot's compartment.
2010-01-01
... 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...
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Re-Audit of the Contents of GP Referral letters to General Adult Community Psychiatrists.
Odelola, Catherine; Jabbar, Farid
2017-09-01
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.
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Directory of Open Access Journals (Sweden)
Murat ERDOĞAN
2002-01-01
Full Text Available Development and growth in a country depends on success of organizations which are constituted by the citizens of that country. Organizations' success depends on a sound accounting and auditing mechanism in the country, and technical background of accounting and auditing system. In the absence of accounting and auditing system, we can't expect to have it has a strong law pattern, system and technique. Accounting is responsible to put in order numeral records of organizations and associations economic activities as appropriate and coherent with General Accepted Accounting Principles (GAAP. As for auditing is a sistematic work which searches as neutral with its evidences weather true nature of economic events are included in registrations belong to General Accepted Accounting Principles and related law then bring a conclusion and last approve it. It's very important to be registered the tax evasion and unregistered economy which are important diffuculties to progress of countries. It can be by fine operated accounting pattern and its effective auditing. As for effectiveness of audit can be provide by independence of audit, independent audit.
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VA office of inspector general releases scathing report of Phoenix VA
Directory of Open Access Journals (Sweden)
Robbins RA
2014-08-01
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 ...
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Energy Technology Data Exchange (ETDEWEB)
Jarvinen, H. [Ingenieur es Sciences, Expert en chef pour l' Utilisation des Rayonnements Ionisants A des fins medicales, Autorite de Surete Nucleaire et de Radioprotection (STUK), Helsinki (Finland)
2009-12-15
The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent
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20 CFR 627.481 - Audit resolution.
2010-04-01
... 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...
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Levola, Jonna; Aalto, Mauri
2015-07-01
Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity
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30 CFR 227.800 - How will MMS monitor a State's performance of delegated functions?
2010-07-01
... visits and Office of the Inspector General, General Accounting Office, and MMS audits of your performance... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS monitor a State's performance of... THE INTERIOR MINERALS REVENUE MANAGEMENT DELEGATION TO STATES Performance Review § 227.800 How will...
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STATUTORY AUDIT AND PERFORMANCE AUDIT
Directory of Open Access Journals (Sweden)
Suciu Gheorghe
2012-06-01
Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.
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48 CFR 515.209-70 - Examination of records by GSA clause.
2010-10-01
... property, compliance with the price reduction clause). Counsel and the Assistant Inspector General—Auditing or Regional Inspector General—Auditing, as appropriate, must concur in any modifications to the... likelihood of significant harm to the Government and submit it to the Senior Procurement Executive for...
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The development of interdepartmental audit methods
International Nuclear Information System (INIS)
Thwaites, D.I.; Allahverdi, M.
1995-01-01
The UK Radiotherapy Physics Audit Network is now well-established, with seven network groups and co-ordinated by the IPSM. It is based on visits, using ion chambers as the measurement method, and auditing at least machine calibration, single field parameters and simple multi-field planned irradiations. In addition procedural audit of dosimetry and quality control procedures, and records is incorporated. The general approach has been to use interdepartmental audit involving mutual co-operation with peer professionals from other centres. The different groups have evolved at different paces and in rather different directions. However the IPSM coordinating role ensures a basic common minimum to the system. The Scottish+ group has developed a semi-anatomical phantom to use in audit stages following on from the basic single field and geometric phantom dosimetry audit levels. This has been evaluated experimentally in one department before wider use. The Scottish+ audit system is briefly described. Results from levels 1 and 2 are summarised and the design and testing of the semi-anatomical phantom are discussed. The current and future development of the audit system is presented
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Directory of Open Access Journals (Sweden)
Abeer Al-Baho
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
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1999-02-22
report in final form. We appreciate the courtesies extended to the audit staff. Questions on the audit should be directed to Mr. Robert M. Murrell at... Smedley D. Butler, Okinawa, and Marine Corps Air Station, Futenma, Japan. A Y2K project team was appointed and the infrastructure inventory was completed...the Assistant Inspector General for Auditing, DoD, produced this report. Paul J. Granetto Robert M. Murrell Nancee K. Needham Peter J. Larson Charles R. Johnson John R. Huddleston Elizabeth Lavallee Elizabeth Ramos
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THE AUTHORITY OF INSPECTORS OF EDUCATION: AUCTORITAS AND POTESTAS
Directory of Open Access Journals (Sweden)
Alexandre Camacho Prats
2017-06-01
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.
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Environmental auditing: Theory and applications
Thompson, Dixon; Wilson, Melvin J.
1994-07-01
The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.
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Energy Technology Data Exchange (ETDEWEB)
NONE
1996-10-01
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.
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Micro-Inspector Spacecraft for Space Exploration Missions
Mueller, Juergen; Alkalai, Leon; Lewis, Carol
2005-01-01
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
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Introducing students to clinical audit.
Parkes, Jacqueline; O'Dell, Cindy
2015-11-01
It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.
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Directory of Open Access Journals (Sweden)
Sargeant Jan M
2010-06-01
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.
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78 FR 75920 - Advisory Council on Government Auditing Standards
2013-12-13
... 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...
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Notification: Review of Religious Compensatory Time
Project #OA-FY15-0180, August 5, 2015. The Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) plans to begin field work on our audit of the EPA’s practices, policies and procedures for religious compensatory time.
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75 FR 82575 - Federal Acquisition Regulation; Personal Identity Verification of Contractor Personnel
2010-12-30
... 9000-AL60 Federal Acquisition Regulation; Personal Identity Verification of Contractor Personnel AGENCY... requirement of collecting from contractors all forms of Government-provided identification once they are no...D Inspector General Audit Report No. D-2009-005, entitled ``Controls Over the Contractor Common...
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15 CFR 295.10 - Special reporting and auditing requirements.
2010-01-01
... 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...
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[Dutch Health Care Inspectorate (IGZ) abuses its inspection authority in patient files].
van Lessen Kloeke, Koosje
2014-01-01
For its investigation regarding the transfer of data after discharge of vulnerable elderly patients from hospital to nursing homes, care homes or home care, the Dutch Health Care Inspectorate (IGZ) demands access to patients' files, without their explicit consent. Doctors who do not cooperate run the risk of penalty payments. Since it concerns a limited number of patients per practice, it would not be unreasonably onerous for the Inspectorate to allow doctors to ask their patients' consent. Other reasons mentioned by the Inspectorate, such as possible "inappropriate correction" of data and the capability of vulnerable elderly patients to give their consent seem improper grounds to breach patients' right to privacy and to demand that doctors breach professional confidentiality. The legality of the Inspectorate's actions could be addressed in a test case and should be discussed more widely in light of the Inspectorate's work plan for 2014.
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Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C
2017-06-01
OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017
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A Typical Model Audit Approach: Spreadsheet Audit Methodologies in the City of London
Croll, Grenville J.
2007-01-01
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...
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The Theoretical and Empirical Approaches to the Definition of Audit Risk
Directory of Open Access Journals (Sweden)
Berezhniy Yevgeniy B.
2017-12-01
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.
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Performance of External Quality Control Reviews by Military Department Audit Agencies
National Research Council Canada - National Science Library
Berry, Wayne
2000-01-01
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...
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29 CFR 99.315 - Audit findings follow-up.
2010-07-01
... 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...
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Internal Audit Service | Internal Audit Service
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
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Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap
Bruno José Machado de Almeida
2016-01-01
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...
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Environmental auditing and the role of the accountancy profession: a literature review.
de Moor, Philippe; de Beelde, Ignace
2005-08-01
This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.
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BNFL Sellafield: post audit progress, December 1987
International Nuclear Information System (INIS)
1987-12-01
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.)
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2011-09-16
... 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...
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Nuclear installations inspectorate a public opinion survey
International Nuclear Information System (INIS)
Lennie, S.E.; Davies, A.G.
2001-01-01
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)
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Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment
Directory of Open Access Journals (Sweden)
Erna Pasanda
2013-12-01
Full Text Available This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA. The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experience on the audit judgment.
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Performance and Internal Control
Mifti, Sri; Lestariyo, Nugroho Budi; Kowanda, Anacostia
2009-01-01
The objective of this study is to measure the influence of internal auditing on performance. Research object is Inspectorate General Department of Home Affairs staffs. As research instrument, questionnaire was developed and distributed to respondents. Closed type questionnaire was developed with five (5) choices to measure the two (2) research variables. Internal auditing is measured using six (6) dimensions, and performance is measured using three (3) dimensions. As the two variables are lat...
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12 CFR 621.4 - Audit by qualified public accountant.
2010-01-01
... 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...
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Auditing Litigation and Claims: Conflicts and the Compromise of Privilege
Harleen Kaur; Sandra van der Laan
2013-01-01
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 ...
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2014-01-01
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
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HUBUNGAN ANTARA JUDGMENT AUDIT DENGAN RESIKO DAN MATERIALITAS
Directory of Open Access Journals (Sweden)
Eko Madyo Sutanto
2014-12-01
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
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Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit
Directory of Open Access Journals (Sweden)
Linda Kusumaning Wedari
2015-01-01
Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.
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Quality assurance auditing for nuclear power plants
International Nuclear Information System (INIS)
1980-01-01
This Safety Guide provides requirements and recommendations for establishing and implementing a system of internal and external audits during the design, manufacture, construction, commissioning and operation of nuclear power plants. It provides for the planning, performance, reporting and follow-up of the quality assurance audit activity. It defines in general terms the responsibilities of the auditing and audited organizations. The Guide also covers auditing in the context of supplier evaluation; it does not include inspection for the sole purpose of process control or product acceptance. Like the Code, the present Guide was prepared as part of the IAEA's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to land-based stationary thermal neutron power plants
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ASSESSMENT METHODS OF INTERNAL AUDIT
Directory of Open Access Journals (Sweden)
Elena RUSE
2015-12-01
Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.
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Health and Safety Audit Design Manual
Energy Technology Data Exchange (ETDEWEB)
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)
2017-10-01
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.
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16 CFR 1105.14 - Audit and examination.
2010-01-01
... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Audit and examination. 1105.14 Section 1105... examination. The Commission and the Comptroller General of the United States, or their duly authorized representatives, shall have access for the purpose of audit and examination to any pertinent books, documents...
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Aspects of audit. 4: Acceptability of audit.
Shaw, C D
1980-01-01
Whether or not audit is accepted in Britain will be determined principally by how it is controlled, how much it costs, and how effective it is. The objectives of audit have been defined as education, planning, evaluation, research, and anticipatory diplomacy--that is, starting internal audit before external audit is imposed on the medical profession. Published reports suggest that in Britain internal audit would be more effective andless expensive than the complex professional standards revie...
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78 FR 71528 - Federal Management Regulation (FMR); Transportation Payment and Audit
2013-11-29
... 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...
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Directory of Open Access Journals (Sweden)
Askin Kiraz
2015-06-01
Full Text Available This study aimed to determine the environmental attitudes, behaviours and consciousness levels of inspectors and school managers working for the Ministry of Education in the Turkish Republic of Northern Cyprus (TRNC. The scope of this study covers the school managers of Primary Schools, Secondary Schools and Professional Technical Schools in the capital, Lefkosa, and the inspectors of the Ministry of Education. Data was collected by questionnaire forms, which were answered by the participants. The forms included the “Environmental Consciousness Survey List”. The data was evaluated by using SPSS. The results of this study revealed the environmental attitude, behaviour and knowledge of school managers and inspectors, according to their gender, age, level of education, job and professional seniorities. A sample of the study covered 71 school managers and inspectors of which 38% were females and 62% were males. The results showed that the environmental consciousness level of the school managers and inspectors was 74%, which could be accepted as average level. No significant differences were determined for the environmental consciousness levels of school managers and inspectors regarding the factors of gender, professional seniorities, membership to any environmental organization, and participation in any environmental project. On the other hand, the results indicated an increase in the environmental consciousness levels when the age and level of education increased. Another important result of this study was that the environmental consciousness level of inspectors is higher than the school managers. School managers and inspectors indicated that the most important environmental problem for the world and TRNC is the misuse of natural resources. According to participants, the most important factor for the prevention of environmental problems is the schools and the most important subject is education.
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ANGAJAMENTUL DE ASIGURARE ÎN AUDIT
Directory of Open Access Journals (Sweden)
Sorin Costel Chiru
2007-05-01
Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.
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Energy Technology Data Exchange (ETDEWEB)
NONE
1996-08-01
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.
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Exploring audit assistants decision to leave the audit profession
Gertsson, Nellie; Sylvander, Johanna; Broberg, Pernilla; Friberg, Josefine
2017-01-01
Purpose - The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach - To explore the association between determinants of job satisfaction and de...
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Equipping the IAEA inspectorate with new skills
International Nuclear Information System (INIS)
Vidaurre-Henry, J.
1999-01-01
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)
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The Impact Of Auditors Independence On Audit Quality A Theoretical Approach
Directory of Open Access Journals (Sweden)
Wali Saputra
2015-08-01
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.
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2010-11-30
... Inspector General audit D-2010-052, entitled ``Efforts to Prevent Sexual Assault/Harassment Involving DoD... Acquisition Regulation Supplement; Definition of Sexual Assault (DFARS Case 2010-D023) AGENCY: Defense..., to ensure contractor employees are aware of the DoD definition of ``sexual assault'' as defined in Do...
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40 CFR 1068.401 - What is a selective enforcement audit?
2010-07-01
... 40 Protection of Environment 32 2010-07-01 2010-07-01 false What is a selective enforcement audit? 1068.401 Section 1068.401 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS GENERAL COMPLIANCE PROVISIONS FOR ENGINE PROGRAMS Selective Enforcement Auditing § 1068.401 What is a selective enforcement audit...
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2010-07-01
... 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...
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International Nuclear Information System (INIS)
Mao Haiyun
2013-01-01
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)
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Developing a framework for audit quality management in audit firms
Directory of Open Access Journals (Sweden)
Darius Vaicekauskas, Jonas Mackevičius
2014-02-01
Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided
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40 CFR 35.3570 - Reports and audits.
2010-07-01
... 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...
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Niskanen, Toivo
2015-01-01
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.
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30 CFR 14.10 - Post-approval product audit.
2010-07-01
..., 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...
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Banking Audit - Towards a Higher Degree of Harmonization
Directory of Open Access Journals (Sweden)
Adela Socol
2016-11-01
Full Text Available In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organisational aspects of banking audit, the “auditable” character of some banking elements etc. and on the tipology of audit reports of credit institutions (Audit Report to the General Meeting of Shareholders, Additional Report to the Audit Committee of the credit institution, Reports to banking supervisors and Transparency report of auditor. The paper analyses for 27 European states the way in which banking auditors report on the conformity of the credit institution with organisational regulatory rules, regulatory requirements, financial reports to supervisors or special reports to supervisors. The conclusions bring to the foreground major normative changes in the area of the European credit institutions, through reforming strategies of banking audit, through a gradual and an inscreasingly restrictive progress of audit activities and of independence requirements, rotation of auditors, reporting and transparency of credit institutions.
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Department of Defense Office of the Inspector General FY 2013 Audit Plan
2012-11-01
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
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Corporate identity of the Chief Mines Inspectorate of Brandenburg
International Nuclear Information System (INIS)
Zenker, P.
1994-01-01
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
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An audit of hip radiographs performed for general practitioners
International Nuclear Information System (INIS)
Bhatt, Raj; Rajesh, Arumugam; Morgan, Bruno; Finlay, David
2001-01-01
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)
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Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?
Ismail, Hashanah; Theng, Ung Chui
2015-01-01
This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...
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2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Who owns the written or recorded notes, memoranda, reports, and transcriptions made pursuant to an official investigation, audit, or review conducted by an employee of the Office of Inspector General? 230.14 Section 230.14 Postal Service UNITED STATES POSTAL...
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Audit Report. Tooele Chemical Agent Disposal Facility Preparation for Year 2000
National Research Council Canada - National Science Library
1999-01-01
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...
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Clinical audits: who does control what? European guide lines
International Nuclear Information System (INIS)
Jarvinen, H.
2009-01-01
The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent
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Esposito, Pasquale; Dal Canton, Antonio
2014-01-01
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
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An Empirical Investigation of Audit Fee Determinants in Nigeria
Directory of Open Access Journals (Sweden)
Ruth Osaretin Urhoghide
2015-08-01
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.
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Directory of Open Access Journals (Sweden)
Petrov V. E.
2017-01-01
Full Text Available The article analyzes the problems of the organizational providing of psychological work in divisions of the state traffic Inspectorate. Detailed the range of tasks that need to be implemented to psychologists, and specifics of the state traffic Inspectorate. The features of carrying out of activities of professional psychological selection of candidates for service, psychological training, prevention and other support activities. Potentially conflicting interaction of inspectors of traffic police with the participants of traffic, the inability to predict traffic situations and the psycho drivers necessitate treatment to psychological knowledge and the application of the constant efforts of specialists-psychologists. It is shown that the replacement of tenured psychologists psychologists state traffic Inspectorate of the territorial body of internal Affairs will not amount to nor the volume of work nor its quality. Psychological work with the personnel of the state traffic Inspectorate should only be carried out by psychologists of this unit. Eventually psychologist in the state traffic Inspectorate has expressed prospects and can not be replaced by the activities of other specialists.
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Are joint audits a proper instrument for increased audit quality?
Velte, Patrick; Azibi, Jamel
2015-01-01
Joint audits are recently controversial discussed to increase audit quality and decrease Audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the main influences on low balling are presented. The link between joint audits and audit quality is stillcontroversial. Then, the main results of empirical research on joint audit are focused. A clear po...
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Directory of Open Access Journals (Sweden)
Yulius Jogi Cristiawan
1999-01-01
Full Text Available The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article. Abstract in Bahasa Indonesia : Audit atas Laporan Keuangan (Financial Audit bertujuan untuk memberikan pendapat apakah laporan keuangan suatu entitas menyajikan sejara wajar atau tidak posisi keuangan, hasil operasi dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum. Disini jelas terlihat bahwa fokus audit adalah laporan keuangan. Auditor lupa bahwa laporan keuangan merupakan suatu laporan transaksi bisnis perusahaan yang telah mengalami proses akuntansi (dengan suatu asumsi-asumsi tertentu sehingga menjadi laporan keuangan. Selama proses akuntansi tersebut suatu transaksi bisnis kadang mengalami distorsi informasi. Contoh: suatu persediaan barang jadi yang secara fisik masih baik akan dilaporkan di dalam laporan keuangan sebesar cost-nya, tetapi kalau secara bisnis bisa dibuktikan bahwa atas barang tersebut pesaing bisa menjual barang dengan harga lebih murah atau telah ada barang pengganti maka atas barang tersebut harus disesuaikan
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Quality Audits In Radiotherapy. Chapter 20
International Nuclear Information System (INIS)
Izewska, J.
2017-01-01
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.
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42 CFR 57.315 - Records, reports, inspection, and audit.
2010-10-01
... 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...
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AUDIT OF SURGICAL EMERGENCY AT LAHORE GENERAL HOSPITAL.
Khalid, Sadaf; Bhatti, Afsar Ali; Burhanulhuq
2015-01-01
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.
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Audit of surgical emergency at lahore general hospital
International Nuclear Information System (INIS)
Khalid, S.; Bhatti, A.A.; Burhanulhuq, A.
2015-01-01
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)
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49 CFR 385.315 - Where will the safety audit be conducted?
2010-10-01
... 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...
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The Place of Emotions While Inspecting Schools: Reflections of Two Ofsted Inspectors
Elonga Mboyo, Jean Pierre
2017-01-01
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…
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A General Model for Repeated Audit Controls Using Monotone Subsampling
Raats, V.M.; van der Genugten, B.B.; Moors, J.J.A.
2002-01-01
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
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REFORM OF REGULATORY POLICY IN THE FIELD OF SUPERVISION OF AUDIT ACTIVITY
Directory of Open Access Journals (Sweden)
Iryna Kantsir
2017-12-01
Full Text Available Reforming the regulatory system and supervision of audit activity in Ukraine is a basic condition for Ukraine’s accession to the European Community, and the introduction of international standards in the field of audit and supervision of audit activity and quality assurance of audit services should be correlated with the standards of European and world audit practice. The dominant factor in the effective functioning of independent control is the choice of a model of supervision of the mechanism for its implementation; effectiveness of the system of monitoring the quality of audit services; effectiveness of legal and regulatory framework of audit activity. The regulation of audit activity is to coordinate direct and indirect actions aimed at the subject of audit activity with the purpose of ensuring the quality of audit services and minimizing the level of audit risk. The purpose of the research is: analysis of the basic models of regulation of audit activity aimed at improving the legal regulation of economic relations in general and subjects of audit activity in particular. Determination of expediency of implementation of public oversight as monitoring of the process of implementation of audit activity in the context of granting the right to conduct audit activities to individuals, implementation of standards of professional ethics and quality control of audit services, permanence of education and imposing sanctions for non-compliance by auditors with the requirements of the current legislation. Method (methodology. In the process of research, general scientific and special methods of scientific knowledge are used: abstract-logical (in the disclosure of theoretical and methodological foundations of public oversight; synthesis and system analysis (substantiation of the essential characteristics of the system of public oversight; system analysis and theoretical generalization (definition of institutional prerequisites for the introduction of
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Developing a framework for audit quality management in audit firms
Directory of Open Access Journals (Sweden)
Darius Vaicekauskas
2014-04-01
Full Text Available Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a developed frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided.
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Measuring the quality of clinical audit projects.
Millard, A D
2000-11-01
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.
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AIRMaster: Compressed air system audit software
International Nuclear Information System (INIS)
Wheeler, G.M.; Bessey, E.G.; McGill, R.D.; Vischer, K.
1997-01-01
The project goal was to develop a software tool, AIRMaster, and a methodology for performing compressed air system audits. AIRMaster and supporting manuals are designed for general auditors or plant personnel to evaluate compressed air system operation with simple instrumentation during a short-term audit. AIRMaster provides a systematic approach to compressed air system audits, analyzing collected data, and reporting results. AIRMaster focuses on inexpensive Operation and Maintenance (O and M) measures, such as fixing air leaks and improving controls that can significantly improve performance and reliability of the compressed air system, without significant risk to production. An experienced auditor can perform an audit, analyze collected data, and produce results in 2--3 days. AIRMaster reduces the cost of an audit, thus freeing funds to implement recommendations. The AIRMaster package includes an Audit Manual, Software and User's manual, Analysis Methodology Manual, and a Case Studies summary report. It also includes a Self-Guided Tour booklet to help users quickly screen a plant for efficiency improvement potentials, and an Industrial Compressed Air Systems Energy Efficiency Guidebook. AIRMaster proved to be a fast and effective audit tool. In sever audits AIRMaster identified energy savings of 4,056,000 kWh, or 49.2% of annual compressor energy use, for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Available airflow increased between 11% and 51% of plant compressor capacity, leading to potential capital benefits from 40% to 230% of first year energy savings
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Audit obecně prospěšné společnosti
Koblížková, Martina
2011-01-01
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 ...
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Role expectations and agency in the audit tendering process
Taminiau, Y.T.A.; Heusinkveld, H.S.
2017-01-01
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
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42 CFR 1000.10 - General definitions.
2010-10-01
... 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...
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Contribution of records management to audit opinions and accountability in government
Directory of Open Access Journals (Sweden)
Rodreck David
2017-05-01
Full Text Available Background: Auditing can support national democratic processes, national development and government good will. Supreme Audit Institutions (SAI, such as offices of Auditor General, publish consolidated reports on audit outcomes for local authorities, government departments, parastatals and related public entities. These reports identify broad areas analysed during audit exercises that often include financial management, governance, asset management, risk management, revenue collection and debt recovery. They highlight trends that were detected during audit exercises at the end of a financial year. The reports further show how records and records management affect audit exercises as well as financial management within the audited institutions. Objectives: The intention of the research was to ascertain the contribution of records management to audit opinions and accountability in financial management in Zimbabwean government entities. Method: A document analysis of Comptroller and Auditor General of Zimbabwe (CAGZ’s reports was used to identify the types of decisions and recommendations (audit opinions issued, in juxtaposition to the records management issues raised. Results and Conclusion: This study shows that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ’s narrative audit reports. Inadequate records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions that had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports. Errors resulting from incomplete or inaccurate records meant that government entities were not showing a true picture of their financial status and their financial statements could be materially misstated. As an important monitoring and control system, records management should be
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An effective materials control and accountability audit program
International Nuclear Information System (INIS)
Carnival, G.; Jewell, D.L.; Roberts, N.J.
1988-01-01
An audit can be an extremely useful tool to assist both the DOE auditors and the contractor in performing their respective jobs. All too often audits are viewed as an adversarial meeting where one side tries to hide what it is doing and/or the other side attempts to ''nail'' someone. This adversarial relationship is often caused by misunderstandings of the purpose and uses of the audit. The authors have presented a scheme that will lead to a more productive audit from the perspective of both sides. If a procedure similar to the one outlined in this paper is in place and observed by all parties to the audit, it will produce both a useful product and a meaningful evaluation of the degree to which the contractor is adhering to established and generally accepted policies and practices
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The concept of the materiality in the financial statement auditing
Raziūnienė, Daiva; Verbickaitė, Gintarė
2017-01-01
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...
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Buuren, van, J.P.
2009-01-01
This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...
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International Nuclear Information System (INIS)
1996-01-01
An audit was carried out of the solid low level and intermediate level radioactive waste at the Sellafield and Drigg sites of British Nuclear Fuels plc (BNFL) to establish the state of waste management. The audit was undertaken by a joint team of inspectors from the HSE's Nuclear Installations Inspectorate and HM Inspectorate of Pollution in line with their respective responsibilities for regulation of the storage and disposal of radioactive waste. The report records each solid waste facility and the conditions of storage observed by the team. The report reflects the views of the audit team. It should not be read as the definitive HMIP or NII judgement of the site's performance on waste matters. This continues to be based upon day to day interaction between allocated site inspectors and site managers. However, the recommendations of the team have been endorsed by HMIP and NII and accepted by BNFL. The report is published in two volumes. Volume 1 describes the aims and extent of the audit, the method of working and the findings and recommendations made. The reports on individual buildings are presented in Volume 2. These describe the waste management arrangements observed by members of the audit team. Where shortcomings are identified these have been brought to the attention of BNFL, and to the nominated site inspectors of HMIP and NII, in order that appropriate action may be considered to rectify the position. Where observations have lead to specific recommendations, these are indicated in Volume 2 at the point of arising. The recommendations are presented in full in Volume 1. Volume 1 also includes the overall conclusions of the audit and the recommendations which have been made as a result of the observations described in Volume 2. (UK)
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Female Regulatory Inspectors at Nuclear Power Plants: A Constant Challenge and Opportunities
International Nuclear Information System (INIS)
Maree, V.
2015-01-01
The South African National Nuclear Regulator (NNR) was established in 1999 to provide for the protection of persons, environment and properties from the harmful effects arising from ionizing radiation produced by radioactive materials. It is the responsibility of the licencee to have in place the necessary safety measures and resources in order to protect the public, workers and the environment against possible harmful effects of ionizing radiation caused by the operations of the Nuclear Power Stations. To fulfill its mission, the NNR employs 61 females with scientific and engineering qualifications to support and perform compliance assurance activities at the Nuclear Power Plant in accordance with the National Nuclear Regulator Act, 1999 (Act No. 47 of 1999). This Act describes the following in terms of duties of an inspector: “An Inspector may carry out inspections and use any applicable equipment during such inspections at any of the nuclear installations, sites or places and conduct such investigations as are necessary for the purpose of monitoring or enforcing compliance with this Act”. The Regulator has two offices, the Head office is located in Pretoria and the Site office is located in Cape Town. Regulatory Inspectors at the Site Office are responsible for performing compliance inspections at Nuclear Power Plant. Women at the Site office play an important role in fulfilling the mandate of the NNR, 3/5 inspectors are women. One is The Chief Inspector responsible for executing the compliance assurance programme and one of the female Inspectors is the South Africa Lead Representative at the International Atomic Energy Agency Waste Safety Standards Committee (IAEA–WASSC). This poster addresses the following challenges: – Plant facilities and personnel protective equipment, • Environment created by historical male domination, • Overcoming conscious and unconscious biases against women (by both genders). (author)
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Is audit research? The relationships between clinical audit and social-research.
Hughes, Rhidian
2005-01-01
Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.
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Audit Report. Johnston Atoll Chemical Agent Disposal System Preparation for Year 2000
National Research Council Canada - National Science Library
1998-01-01
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...
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Inspector training for VIFM equipment - An integrated approach
International Nuclear Information System (INIS)
Truong, Q.S. Bob; Keeffe, R.; Ellacott, T.; Desson, K.; Herber, N.
2001-01-01
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
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Dybek, Inga; Bischof, Gallus; Grothues, Janina; Reinhardt, Susa; Meyer, Christian; Hapke, Ulfert; John, Ulrich; Broocks, Andreas; Hohagen, Fritz; Rumpf, Hans-Jürgen
2006-05-01
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
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CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING
Directory of Open Access Journals (Sweden)
Chis Anca Oana
2013-07-01
Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.
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Developing a framework for audit quality management in audit firms
Darius Vaicekauskas, Jonas Mackevičius
2014-01-01
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the...
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HM Nuclear Installations Inspectorate: a bibliography of published work, 1962-1987
International Nuclear Information System (INIS)
McNichol, K.
1988-04-01
This bibliography contains references to published reports, conference papers and journal articles produced by individual members of the Nuclear Installations Inspectorate and the Inspectorate as a whole. The bibliography has been compiled from records held by the Health and Safety Executive Library and Information Service. All items have been indexed in HSELINE, HSE's publicly available database. The bibliography is arranged in 2 parts: by author(s) and by subject. (author)
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Multifamily Quality Control Inspector Job/Task Analysis and Report: September 2013
Energy Technology Data Exchange (ETDEWEB)
Owens, C. M.
2013-09-01
The development of job/task analyses (JTAs) is one of three components of the Guidelines for Home Energy Professionals project and will allow industry to develop training resources, quality assurance protocols, accredited training programs, and professional certifications. The Multifamily Quality Control Inspector JTA identifies and catalogs all of the tasks performed by multifamily quality control inspectors, as well as the knowledge, skills, and abilities (KSAs) needed to perform the identified tasks.
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THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY
Mahpiansyah Mahpiansyah
2017-01-01
ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...
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Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment
Erna Pasanda; Natalia Paranoan
2013-01-01
This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...
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THE IMPACT OF SOCIAL AUDIT IN HUMAN RESOURCES MANAGEMENT
Directory of Open Access Journals (Sweden)
NĂSTASIE MIHAELA – ANDREEA
2015-03-01
Full Text Available General research area of this article is the impacts of social audit in human resources management, in full compliance with the identification of social risks that may threaten the proper functioning of the economic entity. An essential tool used in human resource management is social audit, which provides a balance between the economic entity's financial results and its social results. Social audit is at the same time, an instrument of leadership and management interference in internal audit and financial audit and pursues an economic entity management capacity on the part of human problems and on the other hand the social problems generated by a continuously changing environment. This article is part of a broader research and through it we tried to address a topical issue, ie the impact of social audit and its consequences on economic and financial development level of economic entities.
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National Research Council Canada - National Science Library
2001-01-01
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...
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One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)
Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan
Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.
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78 FR 20318 - Public Meeting of the Advisory Council on Government Auditing Standards
2013-04-04
... 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...
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Ioan Rus
2012-01-01
The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems audit. This paper presents the specific levels of a system ofauditing and specific techniques available for their implementation in practice. In the end theauthor suggests proposals for improving spec...
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Auditing Litigation and Claims: Conflicts and the Compromise of Privilege
Directory of Open Access Journals (Sweden)
Harleen Kaur
2013-12-01
Full Text Available 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 implications for the auditing profession of a case that involved auditors seeking such representation letters. The case involves litigation between theWestpac Banking Corporation and 789TEN Pty Ltd. While theWestpac case confirmed the legal position of the auditor in their task of collecting evidence in order to form an opinion in Australia, it highlights a significant anomaly under the law and should place the issue of solicitor’s representation letters as audit evidence firmly on the agenda of policymakers. This issue of the compromise of legal privilege during the conduct of an audit is also not confined to Australia: other common law jurisdictions, such as the UK and the US, have also sought to clarify the position of auditors when issues of the integrity of legal privacy privilege arise.
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A day in the life of a safeguards inspector
International Nuclear Information System (INIS)
Henriques, Sasha
2016-01-01
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.
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Directory of Open Access Journals (Sweden)
Moon Hee Yang
2015-01-01
Full Text Available Assuming that two types of inspection errors are nonidentical and that only the items rejected by an inspector are reworked and sent to the next inspection cycle, we formulate a combinatorial optimization problem for simultaneously determining both the minimum frequency of inspection-rework cycles and the optimal sequence of inspectors selected from a set of available inspectors, in order to meet the constraints of the outgoing quality level. Based on the inherent properties from our mathematical model, we provide a nonpolynomial optimal algorithm with a time complexity of O(2m.
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Inspector measurement verification activities
International Nuclear Information System (INIS)
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.)
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Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H. F.; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi
2015-01-01
Objectives To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking. Methods A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions) and the AUDIT-3 (third question) was compared to the full AUDIT. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8%) than women (sensitivity: 91.7%, specificity: 77.4%). The AUDIT-3 performed poorly (maximum sensitivity: AUDIT-C performed better than the AUDIT-3. Conclusions A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity. PMID:25799590
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Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali
Directory of Open Access Journals (Sweden)
Maria Mediatrix Ratna Sari
2017-02-01
Full Text Available This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information and professionalism. While the specific purpose of this study was to determine the effect of the level of understanding of financial accounting information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial accounting information understanding and professionalism, then higher performance of tax inspectors in the settlement of tax audits on KPP Pratama in Bali.
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2010-10-01
..., 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...
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2011-08-22
... 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...
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Using Google Earth to conduct a neighborhood audit: reliability of a virtual audit instrument.
Clarke, Philippa; Ailshire, Jennifer; Melendez, Robert; Bader, Michael; Morenoff, Jeffrey
2010-11-01
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.
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9 CFR 355.31 - Supervision by inspector.
2010-01-01
... 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...
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9 CFR 355.10 - Assignment of inspectors.
2010-01-01
... 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...
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7 CFR 3052.505 - Audit reporting.
2010-01-01
... 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...
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ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?
Directory of Open Access Journals (Sweden)
Arie Wicaksono
2012-03-01
Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.
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Developing a framework for audit quality management in audit firms
Darius Vaicekauskas; Jonas Mackevičius
2014-01-01
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of th...
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Audits contribute to pride, productivity and profit
International Nuclear Information System (INIS)
White, Q.
1984-01-01
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
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Audit quality and the audit partner effect : Evidence from European listed companies
Buuren, van, J.P.
2009-01-01
The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...
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Directory of Open Access Journals (Sweden)
Puja Seth
Full Text Available To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking.A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions and the AUDIT-3 (third question was compared to the full AUDIT.Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, p<.0001. Approximately 32% reported making and/or selling alcohol from home. The AUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8% than women (sensitivity: 91.7%, specificity: 77.4%. The AUDIT-3 performed poorly (maximum sensitivity: < 90%, maximum specificity: <51%. According to AUROC, the AUDIT-C performed better than the AUDIT-3.A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity.
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KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT
Directory of Open Access Journals (Sweden)
Tubagus Ismail
2015-05-01
Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada
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A study of the role and functions of inspectors of anatomy in South Africa
Directory of Open Access Journals (Sweden)
P Pillay
2017-12-01
Full Text Available Inspectors of anatomy are supposed to monitor and regulate the use of human tissue for teaching and research purposes. In South Africa, provincial inspectors are appointed to oversee this function. However, there is a critical shortage of such persons, and there are only three inspectors currently appointed: one in an acting capacity for KwaZulu-Natal Province, and one each for the Gauteng and Western Cape provinces, respectively. It is imperative, therefore, that the appointment of inspectors of anatomy in the other provinces be addressed urgently. The responsibilities of inspectors of anatomy towards higher-education institutions are to: (i maintain cadaver records; (ii ensure that cadavers are obtained in a legal and ethical manner; (iii carry out inspections of anatomy departments at least once a year; (iv evaluate health and safety with regard to the storage of specimens; and (v monitor cadaver procurement. This study recommends the establishment of a National Consultative Anatomy Forum to make decisions on: (i the type of consent required for donations of bodies; (ii the mechanisms for the donation of bodies for teaching and research; and (iii the treatment of unclaimed and/or unidentified bodies. In addition, the forum should advise government on policy, and provide guidelines for the donation and use of cadavers and human tissue.
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Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang
Ariston; Handoko, Jesica
2006-01-01
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...
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[Thoughts on the Witnessed Audit in Medical Device Single Audit Program].
Wen, Jing; Xiao, Jiangyi; Wang, Aijun
2018-02-08
Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.
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PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK
ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN
2010-01-01
The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...
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7 CFR 29.81 - Interference with inspectors.
2010-01-01
... 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...
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Can virtual streetscape audits reliably replace physical streetscape audits?
Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne
2010-12-01
There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥ 0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.
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International Nuclear Information System (INIS)
Rausch, W.P.
1980-01-01
A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)
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Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.
2008-01-01
This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in
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Issues of Auditing Non-Reimbursable Financing Funding Projects
Directory of Open Access Journals (Sweden)
Andrei FLOREA
2017-12-01
Full Text Available The paper aims to deal both empirically and critically with the topical issues regarding the absorption of European funds and the role of the audit in this process. The paper contain an empirical study regarding general aspects of auditing with emphasis on commitment of agreed procedures. We will consider the main normative framework (ISRS 4400 and ISA 500 to expose a coherent and relevant synthesis of the agreed procedures engagement. The research will focus on presenting a critical study of dynamics of audit activity in Romania in the last 10 years based on data collected from the CAFR annual reports and website. Through this study, the authors propose, based on statistical functions, an evaluation of quality level in audit and the development of a comparative risk analysis based on the qualitative-value indicators.
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Management issues in automated audit analysis
Energy Technology Data Exchange (ETDEWEB)
Jackson, K.A.; Hochberg, J.G.; Wilhelmy, S.K.; McClary, J.F.; Christoph, G.G.
1994-03-01
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.
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DEFF Research Database (Denmark)
Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc
2007-01-01
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...
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The diversity of the Brazilian regional Audit Courts on government auditing
Directory of Open Access Journals (Sweden)
André Feliciano Lino
2017-11-01
Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.
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Safety Auditing and Assessments
Goodin, James Ronald (Ronnie)
2005-01-01
Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.
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An investigation into the effectiveness of audit committees
Directory of Open Access Journals (Sweden)
Zandile Virtue Dlamini
2017-09-01
Full Text Available The fundamental purpose of this study was to investigate the effectiveness of audit committees in the eThekwini municipality within the province of KwaZulu Natal. The target population for the study was all the standing and audit committee members totalling 20, thus taking a census-based approach. The descriptive sections adopted a positivist paradigm employing quantitative methodology was used to examine information through techniques that revealed patterns, trends and relationships. Hence, a mixed methodology was the case in this study. The study revealed that the eThekwini audit committee was generally effective in discharging its oversight role in the council, though there were areas of concern, which include control frameworks and financial management to improve corporate governance. The study revealed that there was, to a large extent compliance with legal requirements regarding audit committees, as well as best practice processes. It is therefore important to point out that, this study outlines good practices of audit committees that are worthy of emulation and further improvement by the research community as a framework for good governance in local governments.
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Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...
African Journals Online (AJOL)
However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...
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Audit Fee Determinants and Audit Quality in Ethiopian Commercial ...
African Journals Online (AJOL)
user
Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.
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Audit mode change, corporate governance
Directory of Open Access Journals (Sweden)
Limei Cao
2015-12-01
Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.
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Buuren, van J.P.
2009-01-01
This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover,
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Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit
Directory of Open Access Journals (Sweden)
Daniel VILSANOIU
2010-01-01
Full Text Available This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit methodologies and the growing importance of IS audit.
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Directory of Open Access Journals (Sweden)
Patrick Velte
2015-05-01
Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial
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National Research Council Canada - National Science Library
2001-01-01
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...
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Features partnership in auditing
Directory of Open Access Journals (Sweden)
V.P. Bondar
2015-06-01
Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.
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Directory of Open Access Journals (Sweden)
Ben Marx
2009-12-01
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
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Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014
Directory of Open Access Journals (Sweden)
Ronald Tehupuring
2016-10-01
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.
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Over-imaging in uncomplicated low back pain: a 12-month audit of a general medical unit.
Rego, M H; Nagiah, S
2016-12-01
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.
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2010-10-01
... 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] ...
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Patrick Velte; Marc Eulerich
2015-01-01
The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...
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7 CFR 52.16 - Financial interest of inspector.
2010-01-01
... 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...
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Environmental Audit of the Environmental Measurements Laboratory (EML)
International Nuclear Information System (INIS)
1992-02-01
This document contains the findings identified during the Environmental Audit of the Environmental Measurements Laboratory (EML), conducted from December 2 to 13, 1991. The Audit included the EML facility located in a fifth-floor General Services Administration (GSA) office building located in New York City, and a remote environmental monitoring station located in Chester, New Jersey. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations, with the exception of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight. Compliance with applicable Federal, state, and local requirements; applicable DOE Orders; and internal facility requirements was addressed
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Inspector-instrument interface in portable NDA instrumentation
International Nuclear Information System (INIS)
Halbig, J.K.; Klosterbuer, S.F.
1981-01-01
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
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Inspector-instrument interface in portable NDA instrumentation
International Nuclear Information System (INIS)
Halbig, J.K.; Klosterbuer, S.F.
1981-01-01
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
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Energy Technology Data Exchange (ETDEWEB)
Belangia, David Warren [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)
2015-04-09
A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.
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Directory of Open Access Journals (Sweden)
Andrzej Pacana
2016-12-01
Full Text Available A continuous technological progress forces an improvement of the production process. The article describes the sole beginning of changes in the process of tires retreading on the 5S management method with regard to health and safety standards. The authors point out that the process of the production of retreaded tires is associated with the relationship between a man and a machine. The process improvement can dispense only by improving the machines but it should also pay attention to the man. The improvement of the production process must precede the audit, which can show areas that require intervention. Any such change in the production process cannot be performed without the participation of health and safety inspector, because his knowledge, skills and competence are able to determine whether the proposed changes interfere with the level of safety at the workplace. The authors emphasize that the process of production improvement production should be compatible with the process of improving the health and safety of workers involved in the production process. The combination of 5S audit with health and safety standards results in a holistic approach to the improvement process.
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Rural anaesthetic audit 2006 to 2010.
Mills, P D; Newbury, J
2012-03-01
In order to review anaesthetic morbidity in our remote rural hospital, a retrospective audit of all anaesthetic records was undertaken for a five-year period between 2006 and 2010. Eight hundred and eighty-nine anaesthetic records were reviewed. The patients were all American Society of Anaesthesiologists physical status I to III. Ninety-eight percent of the anaesthetics were performed by general practitioner (non-specialist) anaesthetists. There were no anaesthetic deaths or serious adverse outcomes reported over this period. Sixteen intraoperative and seven postoperative problems were documented, but all were resolved uneventfully. The most common problems documented were difficult intubation (n=9) and respiratory depression (n=3). Within the limitations of this retrospective audit, these findings indicate that general practitioner anaesthetists provided safe anaesthesia in a remote rural hospital. It is our opinion that the case selection, prior experience of anaesthetic and theatre staff, stable nursing workforce and the use of protocols were important factors in determining the low rate of adverse events. However, we caution against over-interpretation of the data, given its retrospective nature, relatively small sample size, reliance on case records and the absence of agreed definitions for adverse events. We would also like to encourage all anaesthetic services, however remote, to audit their results as part of ongoing quality assurance.
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The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement
Directory of Open Access Journals (Sweden)
Deby Suryani
2018-03-01
Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.
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Scaling the quality of clinical audit projects: a pilot study.
Millard, A D
1999-06-01
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.
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Using TELOS for the planning of the information system audit
Drljaca, D. P.; Latinovic, B.
2018-01-01
This paper intent is to analyse different aspects of information system audit and to synthesise them into the feasibility study report in order to facilitate decision making and planning of information system audit process. The TELOS methodology provides a comprehensive and holistic review for making feasibility study in general. This paper examines the use of TELOS in the identification of possible factors that may influence the decision on implementing information system audit. The research question relates to TELOS provision of sufficient information to decision makers to plan an information system audit. It was found that the TELOS methodology can be successfully applied in the process of approving and planning of information system audit. The five aspects of the feasibility study, if performed objectively, can provide sufficient information to decision makers to commission an information system audit, and also contribute better planning of the audit. Using TELOS methodology can assure evidence-based and cost-effective decision-making process and facilitate planning of the audit. The paper proposes an original approach, not examined until now. It is usual to use TELOS for different purposes and when there is a need for conveying of the feasibility study, but not in the planning of the information system audit. This gives originality to the paper and opens further research questions about evaluation of the feasibility study and possible research on comparative and complementary methodologies.
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International Nuclear Information System (INIS)
Kadadunna, K.P.I.K.; Mod Ali, Noriah
2008-01-01
Audit has been seen as one of the effective methods to ensure harmonization in radiation protection. A radiation safety audit is a formal safety performance examination of existing or future work activities by an independent team. Regular audit will assist the management in its mission to maintain the facilities environment that is inherently safe for its employees. The audits review the adequacy of facilities for the type of use, training, and competency of workers, supervision by authorized users, availability of survey instruments, security of radioactive materials, minimization of personnel exposure to radiation, safety equipment, and the required record keeping. All approved areas of use are included in these periodic audits. Any deficiency found in the audit shall be corrected as soon as possible after they are reported. Radiation safety audit is a proactive approach to improve radiation safety practices and identify and prevent any potential radiation accident. It is an excellent tool to identify potential problem to radiation users and to assure that safety measures to eliminate or reduce the problems are fully considered. Radiation safety audit will help to develop safety culture of the facility. It is intended to be the cornerstone of a safety program designed to aid the facility, staff and management in maintaining a safe environment in which activities are carried out. The initiative of this work is to evaluate the need of having a proper audit as one of the mechanism to manage the safety using ionizing radiation. This study is focused on the need of having a proper radiation safety audit to identify deviations and deficiencies of radiation protection programmes. It will be based on studies conducted on several institutes/radiation facilities in Malaysia in 2006. Steps will then be formulated towards strengthening radiation safety through proper audit. This will result in a better working situation and confidence in the radiation protection community
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Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar
2011-01-01
This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...
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Accountability report. Fiscal Year 1996, Volume 2
International Nuclear Information System (INIS)
1997-01-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs
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Factors that determine the fees for audit NGOs financial statements in Kosovo
Directory of Open Access Journals (Sweden)
Bahtijar Berisha
2016-03-01
Full Text Available The purpose of this paper is to identify, analyze and evaluate the potential factors that influence the determinants of the fee/price of the NGOs financial statements audit in Kosovo based and tested, generally, traditional determinants and known in economic literature on this issue. In our study, we have chosen the NGO sector in Kosovo to investigate the factors that determine the fee/price of their financial statements, because the non-governmental organizations are among the first organizations that have gone through the audit process after war disintegration of former Yugoslavia, and to our knowledge no similar research was undertaken. The study is generally based on data collected through a questionnaire, sector financial audit of NGOs in Kosovo’s reality, focusing on the group of respondents who are professional in this field as statutory auditors, certified auditors and certified accountants. By the results of this analysis related to the importance variables of the model, it was found that the size, complexity, audit risk, NGO audit market, competition, international character and the number of donors who fund NGOs and the number of projects they develop, have a significant impact on the fee/price of the financial audit of NGOs Kosovo.
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Environmental audits of oil and gas properties
International Nuclear Information System (INIS)
Moody, T.D.; Forbes, S.
1991-01-01
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
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Energy Technology Data Exchange (ETDEWEB)
NONE
1998-10-06
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.
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Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
Gary MONROE; Sarowar HOSSAIN
2013-01-01
We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified going-concern opinions for financially distressed companies. However, their study uses data from a period when there was no restriction on the length of audit partner tenure, i.e., from a period before ...
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Audit quality and the audit partner effect : Evidence from European listed companies
Buuren, van J.P.
2009-01-01
The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business
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Directory of Open Access Journals (Sweden)
Danielle Lombardi
2014-10-01
Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.
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Improvement of organization and audit methods of production reserves at the enterprise
Directory of Open Access Journals (Sweden)
M.I. Skrypnyk
2016-12-01
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.
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AUDIT and AUDIT-C as screening instruments for alcohol problem use in adolescents.
Liskola, Joni; Haravuori, Henna; Lindberg, Nina; Niemelä, Solja; Karlsson, Linnea; Kiviruusu, Olli; Marttunen, Mauri
2018-07-01
The Alcohol Use Disorders Identification Test (AUDIT) is commonly used in adults to screen for harmful alcohol consumption but few studies exist on its use among adolescents. Our aim was to validate the AUDIT and its derivative consumption questionnaire (AUDIT-C) as screening instruments for the detection of problem use of alcohol in adolescents. 621 adolescents (age-range, 12-19 years) were drawn from clinical and population samples who completed the AUDIT questionnaire. Psychiatric diagnoses were assessed using K-SADS-PL. A rating based on the K-SADS-PL was used to assess alcohol use habits, alcohol use disorders, screening and symptom criteria questions. Screening performance of the AUDIT and AUDIT-C sum scores and Receiver Operating Characteristic (ROC) curves were calculated. The diagnostic odds ratios (dOR) were calculated to express the overall discrimination between cut-offs. Comparisons of ROC between the AUDIT and AUDIT-C pairs indicated a slightly better test performance by AUDIT for the whole sample and in a proportion of the subsamples. Optimal cut-off value for the AUDIT was ≥5 (sensitivity 0.931, specificity 0.772, dOR 45.22; 95% CI: 24.72-83.57) for detecting alcohol problem use. The corresponding optimal cut-off value for the AUDIT-C was ≥3 in detecting alcohol problem use (sensitivity 0.952, specificity 0.663, dOR 39.31; 95% CI: 19.46-78.97). Agreement between the AUDIT and AUDIT-C using these cut-off scores was high at 91.9%. Our results for the cut-off scores for the early detection of alcohol problem use in adolescents are ≥5 for AUDIT, and ≥3 for AUDIT-C. Copyright © 2018 Elsevier B.V. All rights reserved.
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2011-10-01
September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense
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POSSUM--a model for surgical outcome audit in quality care.
Ng, K J; Yii, M K
2003-10-01
Comparative surgical audit to monitor quality of care should be performed with a risk-adjusted scoring system rather than using crude morbidity and mortality rates. A validated and widely applied risk adjusted scoring system, P-POSSUM (Portsmouth-Physiological and Operative Severity Score for the enUmeration of Mortality) methodology, was applied to a prospective series of predominantly general surgical patients at the Sarawak General Hospital, Kuching over a six months period. The patients were grouped into four risk groups. The observed mortality rates were not significantly different from predicted rates, showing that the quality of surgical care was at par with typical western series. The simplicity and advantages of this scoring system over other auditing tools are discussed. The P-POSSUM methodology could form the basis of local comparative surgical audit for assessment and maintenance of quality care.
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PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK
Directory of Open Access Journals (Sweden)
ANA MARIA JOLDOŞ
2010-01-01
Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.
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The impact of global financial crisis on audit and non-audit fees
Alexeyeva, Irina; Svanström, Tobias
2015-01-01
This is the accepted and refereed manuscript to the article Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increa...
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van Herk, R.; Klazinga, N. S.; Schepers, R. M.; Casparie, A. F.
2001-01-01
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
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Auditing of environmental management system
Directory of Open Access Journals (Sweden)
Čuchranová Katarína
2001-12-01
Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.
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Energy Technology Data Exchange (ETDEWEB)
Boettcher, R.; Hugo, K.H.; Kuhn, M.; Strauch, T. (comps.)
2001-07-01
The annual report of the Saarland and Rheinland-Pfalz State Mines Inspectorate and the Mines Inspectorates of the two states provide an insight into the many activities of mines inspectorates and of the current trends in mining engineering. The importance of mining and regional raw materials management is stressed. [German] Der vorliegende Jahresbericht des Oberbergamtes fuer das Saarland und das Land Rheinland-Pfalz sowie der Bergaemter in beiden Bundeslaendern gibt einen Einblick in das vielfaeltige Arbeitsgebiet der Bergbehoerden. Gleichzeitig vermittelt er einen Ueberblick ueber die bergtechnische Entwicklung und unterstreicht die volkswirtschaftliche Bedeutung des Bergbaus und der standortgebundenen Rohstoffwirtschaft. (orig.)
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Energy Technology Data Exchange (ETDEWEB)
Boettcher, R.; Hugo, K.H.; Kuhn, M.; Strauch, T. (comps.)
2002-07-01
The annual report of the Saarland and Rheinland-Pfalz State Mines Inspectorate and the Mines Inspectorates of the two states provide an insight into the many activities of mines inspectorates and of the current trends in mining engineering. The importance of mining and regional raw materials management is stressed. [German] Der vorliegende Jahresbericht des Oberbergamtes fuer das Saarland und das Land Rheinland-Pfalz sowie der Bergaemter in beiden Bundeslaendern gibt einen Einblick in das vielfaeltige Arbeitsgebiet der Bergbehoerden. Gleichzeitig vermittelt er einen Ueberblick ueber die bergtechnische Entwicklung und unterstreicht die volkswirtschaftliche Bedeutung des Bergbaus und der standortgebundenen Rohstoffwirtschaft.
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Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit
Daniel VILSANOIU; Mihaela SERBAN
2010-01-01
This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, ou...
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34 CFR 668.23 - Compliance audits and audited financial statements.
2010-07-01
... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...
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40 CFR 141.808 - Audits and inspections.
2010-07-01
... (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. ...
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Directory of Open Access Journals (Sweden)
Badingatus Solikhah
2012-03-01
Full Text Available Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression
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Audit mode change, corporate governance
Limei Cao; Wanfu Li; Limin Zhang
2015-01-01
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...
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Health plan auditing: 100-percent-of-claims vs. random-sample audits.
Sillup, George P; Klimberg, Ronald K
2011-01-01
The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. These results suggest that health plan expenses of corporations could be significantly reduced if they audited 100% of claims and embraced a zero-defect approach.
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DEFF Research Database (Denmark)
Holm, Claus; Thinggaard, Frank
2018-01-01
This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies ...
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The Risk of Electronic Audit and its Impact on The Quality Audit
Directory of Open Access Journals (Sweden)
Zainab Jabbar Yousif
2018-05-01
Full Text Available The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the risks of electronic auditing after turned from manual checking to electronic auditing due to developments in technologies in all sectors. The risk of electronic auditing the risk of information technology infrastructure and the risks of applications and other related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing process will lead to safety of work and reduce the risk of electronic auditing . The research highlights these risks and their impact on the quality of auditing .
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Reducing healthcare costs facilitated by surgical auditing: a systematic review.
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
2015-07-01
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.
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The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant
International Nuclear Information System (INIS)
Lewis, T.J.
1987-01-01
The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves
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SAMPLING IN EXTERNAL AUDIT - THE MONETARY UNIT SAMPLING METHOD
Directory of Open Access Journals (Sweden)
E. Dascalu
2016-12-01
Full Text Available This article approaches the general issue of diminishing the evidence investigation space in audit activities, by means of sampling techniques, given that in the instance of a significant data volume an exhaustive examination of the assessed popula¬tion is not possible and/or effective. The general perspective of the presentation involves dealing with sampling risk, in essence, the risk that a selected sample may not be representative for the overall population, in correlation with the audit risk model and with the component parts of this model (inherent risk, control risk and non detection risk and highlights the inter-conditionings between these two models.
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[Introduction of Quality Management System Audit in Medical Device Single Audit Program].
Wen, Jing; Xiao, Jiangyi; Wang, Aijun
2018-01-30
The audit of the quality management system in the medical device single audit program covers the requirements of several national regulatory authorities, which has a very important reference value. This paper briefly described the procedures and contents of this audit. Some enlightenment on supervision and inspection are discussed in China, for reference by the regulatory authorities and auditing organizations.
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2010-01-01
... 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...
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Experiences of using the GMP audit preparation tool in pharmaceutical contract manufacturer audits.
Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari
2010-06-01
Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.
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土屋, 和之; ツチヤ, カズユキ; Kazuyuki, TSUCHIYA
2007-01-01
The purpose of this research is examining the impact of equivalence assessment of auditing by European Union on Japanese auditing system. In this assessment International Standards on Auditing and US Generally Accepted Auditing Standards are allowed to be equivalent auditing standards. Japanese auditing standards are not same with ISA, but sre almost equal with ISA. Japanese auditing standards might noy be assessed as equivalent auditing standards.
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Safety audit of BNFL Sellafield 1986
International Nuclear Information System (INIS)
1986-01-01
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.)
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The Neighborhood Auditing Tool: A Hybrid Interface for Auditing the UMLS
Morrey, C. Paul; Geller, James; Halper, Michael; Perl, Yehoshua
2009-01-01
The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at a...
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Results of the national audit in radiotherapy
International Nuclear Information System (INIS)
Alonso Samper, Jose Luis; Dominguez, Lourdes; Alert Silva, Jose; Alfonso Laguardia, Rodolfo; Larrinaga Cortina, Eduardo; Garcia Yip, Fernando; Rodriguez Machado, Jorge; Morales Lopez, Jorge Luis; Silvestre Patallo, Ileana
2009-01-01
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)
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Results of the national audits radiotherapy program
International Nuclear Information System (INIS)
Alonso Samper, Jose Luis; Alert Silva, Jose; Alfonso Laguardia, Rodolfo
2009-01-01
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)
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Ding, Shengyan
2012-01-01
In the research area of Chinese auditing market, few studies have been conducted on the effects that auditor-related characteristics have on auditing quality. Thus, the paper is to examine the influences auditor-related attributes have on auditing quality, including size of the auditing firm, its income, and whether it is Big 4 or not. In addition to that, research topic on relationship between relationship between market concentration level and auditing quality is also an attractive one amon...
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CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS
Directory of Open Access Journals (Sweden)
FÜLÖP MELINDA TIMEA
2014-02-01
Full Text Available The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and structural indicators. Considering the achievement of the objectives proposed in this research, our research is based on a deductive approach from general aspects to particular aspects that combines quantitative and qualitative studies. Theoretical knowledge is used for a better understanding of a phenomenon and not for making assumptions. Thus, in order to achieve our study, we selected 25 companies listed on Berlin Stock Exchange. Following this study, we concluded that the role of the audit committee is crucial.
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CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND PROFITABILITY INDICATORS
Directory of Open Access Journals (Sweden)
MELINDA TIMEA FÜLÖP
2013-10-01
Full Text Available The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and profitability indicators. Considering the achievement of the objectives proposed in this research, our research is based on a deductive approach from general aspects to particular aspects that combines quantitative and qualitative studies. Theoretical knowledge is used for a better understanding of a phenomenon and not for making assumptions. Thus, in order to achieve our study, we selected 25 companies listed on Berlin Stock Exchange. Following this study, we concluded that the role of the audit committee is crucial.
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12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.
2010-01-01
... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...
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Weins, Sebastian; Alm, Bastian; Wang, Tawei
2016-01-01
The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential of Continuous Auditing still remains unrevealed. This paper provides a new conceptual framework on how to bring Continuous Auditing to the next level. It goes beyond the existing technical concepts and...
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Former Audit Partners on Audit Committees: Implications for Russian Corporate Governance
Directory of Open Access Journals (Sweden)
Genevieve Scalan
2017-04-01
Full Text Available The Moscow Exchange in conjunction with the Organization for Economic Cooperation and Development (OECD continues to address improvements in Russian corporate governance by conducting annual roundtables (OECD, 2017. My research relates to corporate governance provided by audit committees. I examine relationships between former audit partner (FAP audit committee members and auditors, via a network similar to the interlocking directorate. Using a dataset of U.S. auditor dismissals, I construct unique network variables measuring the relational ties between FAP audit committees and auditors. I find some evidence suggesting ties created by former audit partners may increase auditor switching possibly indicating impaired auditor independence. This outcome suggests implications for Russian corporate governance because it is likely Russian Boards of Directors would experience similar circumstances as their U.S. counterparts. As the Moscow Exchange continues its partnership with the OECD to improve corporate governance, audit quality and auditor independence should be considered in the dialogue.
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Corporate social responsibility audit: Theoretical aspects
Directory of Open Access Journals (Sweden)
Artem Koldovskyi
2015-08-01
Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.
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7 CFR 4280.56 - Submission of reports and audits.
2010-01-01
... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE LOANS AND GRANTS Rural Economic Development... Economic Development Loan and Grant Program” to Rural Development on an annual basis until it no longer... accordance with Generally Accepted Government Auditing Standards or Generally Accepted Accounting Principles...
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Ma, Jing; Kim, Jooho; Almanza, Barbara
2017-06-01
The Food and Drug Administration publishes the Food Code to guide restaurant inspections. The most recent version proposes a three-tier system categorizing violations as priority, priority foundation, and core. This study used a scenario-based questionnaire to examine inspector perceptions and preferences for inspection formats. Results suggest that inspectors would be able to maintain consistent evaluations when changing to the three-tier system, although the classifying terms under the three-tier system were confusing. Additionally, inspectors were not very positive about the new system; they were concerned that the new system would not be easy to understand and use, inspections would take a longer time, it would not accurately reflect the amount of risk associated with violations, and it would not be easy for consumers and managers to understand and use. The results suggest the need for additional training for inspectors before adoption, especially on the rationale and benefits of changing to a three-tier system.
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CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS
Directory of Open Access Journals (Sweden)
Popa Adriana Florina
2013-07-01
Full Text Available Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up. According to these theories, crises cannot be anticipated so as to minimize their negative effects. In spite of the fact that economic and financial crises are not identical and do not produce identical effects, history teaches us that they are strongly correlated with the cyclic nature of economic processes. The current economic recession, which shows in all fields of activity, is determining auditors to make evaluations which are a lot more precise, based on extensive procedures, as long as the presumption of activity continuity into the future is accurate. In this context, internal audit is individualized as an managerial assistance function, which allows a correct perception of the reality of the business as a whole and/or as predefined processes. The purpose of this paper is to create an overall picture of internal audit by collecting data and information from literature and showing the dimensions and the internal audit practices internationally. Therefore, we conducted a research based on the analysis of national and international publications, various articles and studies in the financial press, on the emergence and development of the internal audit function both internationally and nationally. Later we analyzed the position of internal audit in terms of global financial crisis, all these leading to the usage of a comparative study of twelve international companies in order to highlight the specific features of the internal audit function in each organization. Our intention is to emphasize aspects of internal audit departments, relations between them and the management, their role in companies based on studies provided by Protiviti, a global consulting and internal audit services company, having
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12 CFR 550.450 - What standards govern the conduct of the audit?
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What standards govern the conduct of the audit? 550.450 Section 550.450 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY... standards govern the conduct of the audit? Auditors must follow generally accepted standards for attestation...
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William, Richi
2017-01-01
130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...
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Audit Expectation Gap: Perspectives of Auditors and Audited ...
African Journals Online (AJOL)
This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.
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The Internal Audit Outsourcing
Directory of Open Access Journals (Sweden)
Grzegorz Gołębiowski
2010-06-01
Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.
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Treatment planning systems dosimetry auditing project in Portugal.
Lopes, M C; Cavaco, A; Jacob, K; Madureira, L; Germano, S; Faustino, S; Lencart, J; Trindade, M; Vale, J; Batel, V; Sousa, M; Bernardo, A; Brás, S; Macedo, S; Pimparel, D; Ponte, F; Diaz, E; Martins, A; Pinheiro, A; Marques, F; Batista, C; Silva, L; Rodrigues, M; Carita, L; Gershkevitsh, E; Izewska, J
2014-02-01
The Medical Physics Division of the Portuguese Physics Society (DFM_SPF) in collaboration with the IAEA, carried out a national auditing project in radiotherapy, between September 2011 and April 2012. The objective of this audit was to ensure the optimal usage of treatment planning systems. The national results are presented in this paper. The audit methodology simulated all steps of external beam radiotherapy workflow, from image acquisition to treatment planning and dose delivery. A thorax CIRS phantom lend by IAEA was used in 8 planning test-cases for photon beams corresponding to 15 measuring points (33 point dose results, including individual fields in multi-field test cases and 5 sum results) in different phantom materials covering a set of typical clinical delivery techniques in 3D Conformal Radiotherapy. All 24 radiotherapy centers in Portugal have participated. 50 photon beams with energies 4-18 MV have been audited using 25 linear accelerators and 32 calculation algorithms. In general a very good consistency was observed for the same type of algorithm in all centres and for each beam quality. The overall results confirmed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy is generally acceptable with no major causes for concern. This project contributed to the strengthening of the cooperation between the centres and professionals, paving the way to further national collaborations. Copyright © 2013 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.
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Audit of long-term and short-term liabilities
Directory of Open Access Journals (Sweden)
Korinko M.D.
2017-03-01
Full Text Available The article determines the importance of long-term and short-term liabilities for the management of financial and material resources of an enterprise. It reviews the aim, objects and information generators for realization of audit of short-term and long-term obligations. The organizing and methodical providing of audit of long-term and short-term liabilities of an enterprise are generalized. The authors distinguish the stages of realization of audit of long-term and short-term liabilities, the aim of audit on each of the presented stages, and recommend methodical techniques. It is fixed that it is necessary to conduct the estimation of the systems of internal control and record-keeping of an enterprise by implementation of public accountant procedures for determination of volume and maintenance of selection realization. After estimating the indicated systems, a public accountant determines the methodology for realization of public accountant verification of long-term and short-term liabilities. The analytical procedures that public accountants are expedient to use for realization of audit of short-term and long-term obligations are determined. The authors suggest the classification of the educed defects on the results of the conducted public accountant verification of short-term and long-term obligations.
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Loyens, Kim
2013-01-01
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...
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Delay line MWPC hazard signals inspector
International Nuclear Information System (INIS)
Turner, D.B.; Kirsten, F.; Guiragossian, Z.G.T.; Schilling, R.
1976-01-01
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
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Research in auditing: main themes
Directory of Open Access Journals (Sweden)
Marcelo Porte
Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.
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Audit tenure and financial reporting in Oman: Does rotation affect the quality
Directory of Open Access Journals (Sweden)
Saeed Rabea Baatwah
2016-08-01
Full Text Available The purpose of this study is to provide an empirical result concerning the quality of audit under a rotation policy in the Gulf Cooperation Council (GCC. Currently, countries from GCC tend to require the audit firms of public companies to be rotated within four or five consecutive years. This policy received worldwide criticisms which asserted it deteriorates the quality of financial reports – instead of increasing their quality. To achieve this purpose, we use 573 observations from companies listed in the Omani capital market implementing audit firm rotation because Oman is the leading country in GCC. Using discretionary accruals and modified audit opinion to proxy financial reporting quality, we find that audit firm tenure is not significantly associated with low quality financial reports. We also found that audit partner tenure is not positively and significantly associated with high discretionary accruals while it is positively and significantly associated with modified audit opinion. We classify our audit tenure into short and long tenure and find similar findings. Additionally and contrary to previous findings in Oman, we report that audit committee characteristics such as independence, size, financial expertise and number of meetings are not associated with high quality financial reports. Thus, our study contains several contributions to audit tenure debates in general and corporate governance practices in GCC in particular
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DEFF Research Database (Denmark)
Holm, Claus; Thinggaard, Frank
2014-01-01
determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach......, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications: Comapnies should consider their relationship with their auditors before...
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2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance and...
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Audit: Automated Disk Investigation Toolkit
Directory of Open Access Journals (Sweden)
Umit Karabiyik
2014-09-01
Full Text Available Software tools designed for disk analysis play a critical role today in forensics investigations. However, these digital forensics tools are often difficult to use, usually task specific, and generally require professionally trained users with IT backgrounds. The relevant tools are also often open source requiring additional technical knowledge and proper configuration. This makes it difficult for investigators without some computer science background to easily conduct the needed disk analysis. In this paper, we present AUDIT, a novel automated disk investigation toolkit that supports investigations conducted by non-expert (in IT and disk technology and expert investigators. Our proof of concept design and implementation of AUDIT intelligently integrates open source tools and guides non-IT professionals while requiring minimal technical knowledge about the disk structures and file systems of the target disk image.
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Fair Value and the Missing Correspondence between Accounting and Auditing
DEFF Research Database (Denmark)
Liempd, Dennis van; Jeppesen, Kim Klarskov
. The second turning point is from historical cost to fair values, which changes the ontological premises of accounting thought in the direction of ontological subjectivity. This has profound consequences for auditing, which so far has failed to develop new epistemic criteria to deal with fair value accounting’s......The paper outlines the history of accounting and auditing thought, demonstrating how auditing has had an isomorphic relationship with accounting throughout most of its history. We focus this history on two turning points. The first is the turn from reporting the truth to reporting in accordance...... with Generally Accepted Accounting Principles, which occurred in the 1960s as a result of the politicization of accounting standard setting. We argue that auditing adapted to this change by establishing a conceptual framework based on checking the correspondence between assertions and established criteria...
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Quarterly report of the Swedish Nuclear Power Inspectorate
International Nuclear Information System (INIS)
1984-01-01
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.)
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Huanmin Yan; Shengwen Xie
2016-01-01
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...
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Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap
Directory of Open Access Journals (Sweden)
Bruno José Machado de Almeida
2016-09-01
Full Text Available 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 perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it.
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The effects of audit value added on audit survival: Evidence from CPAs of Thailand
Directory of Open Access Journals (Sweden)
Seerungrat Sudsomboon
2016-03-01
Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.
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2010-07-01
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...
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Effect of Clinical Audits of Radiation Use in One Hospital District in Finland
International Nuclear Information System (INIS)
Hirvonen-Kari, M.; Kivisaari, L.; Salo, S.; Dean, K.
2009-01-01
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
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NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS
On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...
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Software Assists in Extensive Environmental Auditing
Callac, Christopher; Matherne, Charlie
2003-01-01
The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.
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CRITERIA AND FACTORS THAT INSURE THE QUALITY IN PROVISION OF AUDIT SERVICES, DIFFERENT FROM AUDIT
Antoniuk O.
2018-01-01
Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...
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Sector smart meter audit review report
Energy Technology Data Exchange (ETDEWEB)
NONE
2010-03-31
This paper presented the results of an electricity distributor sector smart meter audit review conducted by the Ontario Energy Board (OEB) for the period of January 1, 2006 to September 30, 2009. The review summarized the results of a questionnaire related to distributors' smart meter regulatory accounting treatment. Seventy-eight distributors responded to the survey. The review included details of: (1) total investments in smart metering initiative for capital expenditures (CAPEX) and operating maintenance and administrative expenses (OM and A), (2) funding dollars received by the distributors, (3) board-approved recoveries for CAPEX and OM and A, (4) recorded stranded meter costs, and (5) number of smart meters installed in the review period. The audit review demonstrated that some distributors incorrectly recorded carrying charges related to smart meter OM and A expenses, and that some smart meter transactions were recorded in accounts other than OEB established accounts in the general ledger. Results of the audit will be used to provide further accounting assistance to electricity distributors. 7 tabs.
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2010-07-01
... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...
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Accountability report. Fiscal Year 1996, Volume 2
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-05-01
This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.
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Directory of Open Access Journals (Sweden)
Huanmin Yan
2016-12-01
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.
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Energy Technology Data Exchange (ETDEWEB)
NONE
1998-12-01
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.
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Bertagnolio, Stéphane; Andre, Philippe
2010-01-01
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...
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The Role of NMAC Audits in Euratom Safeguards - Development of an audit framework
Energy Technology Data Exchange (ETDEWEB)
Alique Moya, O.; Hill, C.; Kahnmeyer, W.; Koutsoyannopoulos, C.; Boella, M. [European Commission, DG ENERGY, Unit DDG2.E.1, Design, Planning and Evaluation of inspections, Logistical support, Luxembourg (Luxembourg)
2011-12-15
The use of audits of nuclear facility operators' nuclear material accountancy and control (NMAC) systems has evolved since the idea was launched some years ago. The European Commission has developed a framework that enables the use of NMAC system audits as an effective and efficient tool in nuclear safeguards. The framework includes elements like audit definition and concept, a procedure, audit criteria and the approach for using audits. The main elements of this framework have been built upon ESARDA working group recommendations and were widely consulted with Member States and nuclear operators. The framework and experience from its application are presented.
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THE AUDIT OF RECEPTION PROCESS
Directory of Open Access Journals (Sweden)
Dorina MOCUŢA
2013-01-01
Full Text Available The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 19011:2003 "Guidelines for auditing quality management systems and / or environment" on audits; cchieving quality audit and performance analysis; improved process performance reception materials; compliance with legislation and auditing standards applicable in EU and Romania.
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Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits
National Research Council Canada - National Science Library
2005-01-01
.... The Government Auditing Standards (GAS) require that an audit organization performing audits and/or attestation engagements in accordance with GAS should have an appropriate internal quality control system in place and undergo an external...
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Burke, M P; Opeskin, K
2000-09-01
Autopsy numbers in Australian hospitals have declined markedly during the past decade despite evidence of a relatively static rate of demonstrable clinical misdiagnosis during this time. The reason for this decrease in autopsy numbers is multifactorial and may include a general lack of clinical and pathologic interest in the autopsy with a possible decline in autopsy standard, a lack of clinicopathologic correlation after autopsies, and an increased emphasis on surgical biopsy reporting within hospital pathology departments. Although forensic autopsies are currently maintaining their numbers, it is incumbent on forensic pathologists to demonstrate the wealth of important information a carefully performed postmortem examination can reveal. To this end, the Pathology Division of the Victorian Institute of Forensic Medicine has instituted a program of minimum standards in varied types of coroner cases and commenced a system of internal and external audit. The minimum standard for a routine, sudden, presumed natural death is presented and the audit system is discussed.
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Belleli, Esther; Naccarella, Lucio; Pirotta, Marie
2013-12-01
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.
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Directory of Open Access Journals (Sweden)
Apriayanti Apriayanti
2014-01-01
Full Text Available Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.
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Evaluation of an Autonomous Navigation and Positioning System for IAEA-SG Inspectors
International Nuclear Information System (INIS)
Finker, D.; Cai, R.; Rutkowski, J.; Kocjan, J.
2015-01-01
Documenting visual observations and other data taken during field missions such as inspections, complementary accesses and design information verification is a time-consuming process which requires considerable effort from the inspectors in the field. To streamline their work in the field, IAEA inspectors would benefit from being able to position themselves and navigate inside vast and complex sites. Automated positioning of the inspector will result in more accurate and complete documentation of the measurements and data that they collect. While outdoor positioning using GPS is a mature technology, an autonomous system providing ubiquitous positioning without relying on any infrastructure is still an emerging technology. This paper will present the results of the Technology Evaluation Workshop that was conducted in 2014 by the Department of Safeguards to assess the readiness level of existing technologies, identify gaps, and validate the identified operational needs. Potential implementation of the technology will be envisioned, and the presentation will highlight how they could benefit the efficiency of IAEA safeguards activities in the field and at Headquarters. Finally, it will be shown how the process of organizing technology evaluation workshops can be systematized to accelerate technological development and lower the risks associated with their deployment. (author)
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7 CFR 1773.7 - Audit standards.
2010-01-01
... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...
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Audit Internal Universitas X: Suatu Refleksi
Directory of Open Access Journals (Sweden)
David Adechandra Ashedica Pesudo
2017-04-01
Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009 dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini. Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.
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10 CFR 603.1295 - Periodic audit.
2010-01-01
... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...
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Participant Assessments of Aviation Safety Inspector Training for Technically Advanced Aircraft
National Research Council Canada - National Science Library
Chidester, Thomas; Hackworth, Carla; Knecht, William
2007-01-01
.... Currently, Federal Aviation Administration (FAA) aviation safety inspectors are required to inspect technically advanced aircraft, check certified flight instructors, and conduct surveillance of designated pilot examiners who are certifying pilots...
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2010-01-01
... internal control over financial reporting, and management letter are required to meet the reporting... in accordance with generally accepted government auditing standards (GAGAS). (2) The management... indicates otherwise. (c) This complies with the 1994 revision of Government Auditing Standards, issued by...
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Testimony from a former safeguards inspector
International Nuclear Information System (INIS)
Richter, R.
1981-01-01
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
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Alternative Auditing Approaches
Energy Technology Data Exchange (ETDEWEB)
Kandt, Alicen J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)
2017-09-15
This presentation for the 2017 Energy Exchange in Tampa, Florida, offers information about advanced auditing technologies and techniques including alternative auditing approaches and considerations and caveats.