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Sample records for legislative audit committee

  1. The European legislative framework for audit committees

    NARCIS (Netherlands)

    van der Elst, C.F.

    In 2014 the European Union reformed the regulatory framework of statutory audits in Directive 2014/56/EC and Regulation (EU) Nr. 537/2014. Part of the new legislation addresses the composition and responsibilities of the audit committee of public-interest entities. This contribution studies the

  2. The audit committee : Management watchdog or personal friend of the CEO?

    NARCIS (Netherlands)

    Bruynseels, L.M.L.; Cardinaels, E.

    2014-01-01

    To ensure that audit committees provide sufficient oversight over the auditing process and quality of financial reporting, legislators have imposed stricter requirements on the independence of audit committee members. Although many audit committees appear to be “fully” independent, anecdotal

  3. Audit committee: Some evidence from Malaysia.

    Directory of Open Access Journals (Sweden)

    Zulkarnain Muhamad Sori

    2006-11-01

    Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

  4. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board of...

  5. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... shareholders; review the impact of any significant accounting and auditing developments; review accounting policy changes relating to preparation of financial statements; and review annual and quarterly reports..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee member...

  6. Audit committee effectiveness: A synthesis of the audit committee literature

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    Julia Wu

    2012-01-01

    Full Text Available The purpose of this paper is to add a meaningful critique to the existing audit committee (AC literature by providing (i a critical analysis of the AC literature grounded on agency theory; (ii a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and (iii a description of the relationship between these two groups of literature. A number of qualitative AC studies have provided new insights by investigating the actual people serving on and working with audit committees. This review paper summarizes these findings and provides a comparative evaluation with the agency theory-based AC research. This review documents, among others, that the attributes of ACs, as measured by the quantitative literature, have hardly been reflected by qualitative investigation, whereas qualitative analysis of the data contributed by people who have actual experience of ACs questions the fundamental propositions, not only of why ACs exist, but also how they function. This paper provides a cross-examination of the afore-mentioned two paradigms of literature on AC effectiveness and invites corporate scholars to reflect on the differences between the two groups of AC studies.

  7. Audit Committee Attributes and Earnings Management: Evidence from Nigeria

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    Afensimi Elijah

    2015-05-01

    Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

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

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    Edy Suprianto

    2017-12-01

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

  9. The Audit Committee. AGB Effective Committee Series

    Science.gov (United States)

    Staisloff, Richard L.

    2011-01-01

    This publication is part of an Association of Governing Boards of Universities and Colleges (AGB) series devoted to strengthening the role of key standing committees of governing boards. While there is no optimum committee system for institutions of higher education, certain principles, practices, and procedures prevail. The best practices…

  10. Audit committees in West Indian states

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    Anthony R. Bowrin

    2007-01-01

    Full Text Available This study describes the regulatory framework governing audit committees (AC of publicly traded companies in the West Indies and examines the extent to which the provisions of these AC regulations are similar to the International Federation of Accountants guidelines for AC. Also, it examines the actual AC policies of publicly traded West Indian firms and determines whether they vary systematically with industry affiliation or firm size. The sample comprised companies traded on Barbados, Jamaica Stock Exchange, and Trinidad and Tobago Stock Exchanges in 2002. Larger companies and those in the financial industry provided better audit committee disclosures than their smaller counterparts and those in non-financial industries.

  11. The relationship between the audit committee

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    Emilia VASILE

    2016-05-01

    Because of the importance of communication between the internal auditors and the audit committee, the paper addresses issues such as planning discussions with internal auditors, analysis and conclusions as a result of communication, questionnaire models for the addressed areas and planning the meetings with external auditors.

  12. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

  13. THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

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    Supriyaningsih Supriyaningsih

    2016-05-01

    Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

  14. The internal audit dilemma : The impact of executive directors versus audit committees on internal auditing work

    NARCIS (Netherlands)

    Eulerich, Marc; Henseler, Jörg; Koehler, Annette

    2017-01-01

    Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study

  15. Why to audit to research ethics committees?

    OpenAIRE

    Quiroz, Estela; Médica oftalmóloga, docente de ética y metodología de la investigación, Coordinadora de la Red Peruana de Comités de Ética de la Investigación. Hospital Nacional Hipólito Unanue. Lima, Perú.

    2010-01-01

    Ethics committees in biomedical research have the responsibility to ensure the protection of human participants in the studies. In order to improve the quality of their work they must undergo audit procedures commissioned by the sponsors and inspections done by the regulatory authorities. Through these procedures, improvement of their functions should be guaranteed, so they can optimize their tasks and accomplish in the best way the purpose for which they were created. Los comités de ét...

  16. 76 FR 20336 - Defense Audit Advisory Committee (DAAC)

    Science.gov (United States)

    2011-04-12

    ... Accounting/Audit Competencies 4:30 DAAC Member Involvement in Service Audit Committees 4:45 Conclusion (c..., work badge, social security card). Special Accommodations: Individuals requiring special accommodation...

  17. Views on the Role of Audit Committee in Corporate Governance

    OpenAIRE

    Radu Dorin Lenghel

    2014-01-01

    The Audit Committee is a structure which has consulting role for the Management Board or for the Supervisory Board. The Audit Committee is composed only of non-executive administrators independent from the executive management. The Audit Committee will support the Management Board in the monitoring of credibility and integrity of financial information provided by the company, especially by the revision of relevance and consistency of accounting standards applied by the company. The Management...

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

    Directory of Open Access Journals (Sweden)

    Luis Antonio Lay

    2017-12-01

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

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

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    Nurika Restuningdiah

    2017-03-01

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

  20. Komisaris Independen, Komite Audit, Internal Audit Dan Risk Management Committee Terhadap Manajemen Laba

    OpenAIRE

    Restuningdiah, Nurika

    2011-01-01

    The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this stu...

  1. An investigation into the effectiveness of audit committees

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    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.

  2. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS

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    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.

  3. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND PROFITABILITY INDICATORS

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    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.

  4. The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

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    Allam Mohammed Mousa Hamdan

    2013-12-01

    Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.

  5. 77 FR 56238 - Audit Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2012-09-12

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Audit Committee Meeting of the Board of Directors; Sunshine... Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call to Order II. Executive Session with Internal Audit... to the Audit Committee Charter VI. Internal Audit Response with Management's Response VII. FY 2013...

  6. An analysis of audit committee effectiveness at the largest listed companies in South Africa from a CFO and audit committee perspective

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    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

  7. 76 FR 55124 - Audit Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2011-09-06

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Audit Committee Meeting of the Board of Directors; Sunshine... Internal Audit Director III. Internal Audit Report with Management's Response IV. FY `11 and `12 Risk Assessments and Internal Audit Plans V. Internal Audit Resource Capacity Proposal VI. Communication of...

  8. 77 FR 24538 - Sunshine Act; Audit Committee Meeting of the Board of Directors

    Science.gov (United States)

    2012-04-24

    .... Internal Audit Report with Management's Response VI. Amendment to the FY 2012 Internal Audit Plan VII. FY.... Internal Audit Status Reports X. External Audit Updates XI. National Foreclosure Mitigation Counseling... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act; Audit Committee Meeting of the Board of...

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

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    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.

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

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    В. І. Томіна

    2016-01-01

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

  11. Impact of the Revised Malaysian Code on Corporate Governance on Audit Committee Attributes and Firm Performance

    OpenAIRE

    KALLAMU, Basiru Salisu

    2016-01-01

    Abstract. Using a sample of 37 finance companies listed under the finance segment of Bursa Malaysia, we examined the impact of the revision to Malaysian code on corporate governance on audit committee attributes and firm performance. Our result suggests that audit committee attributes significantly improved after the Code was revised. In addition, the coefficient for audit committee and risk committee interlock has a significant negative relationship with Tobin’s Q in the period before the re...

  12. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... committee shall include the appointment, compensation, and oversight of the independent public accountant... public accountant the basis for the reports issued under this part. (1) Each insured depository... members who are large customers of the subsidiary institution. (c) Independent public accountant...

  13. Internal audit: the expert in providing comfort to the audit committee. The case of risk management and internal control

    OpenAIRE

    G. SARENS; I. DE BEELDE

    2006-01-01

    This study investigates to what extent audit committees feel uncomfortable about risk management and internal control, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of professions literature. Four case studies reveal that audit committees need comfort with respect to the control environment. Thanks to their internal position, their familiarity with the company, and their position close to people across the company, interna...

  14. 78 FR 54925 - Audit Committee Meeting of The Board of Directors; Sunshine Act Meeting

    Science.gov (United States)

    2013-09-06

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Audit Committee Meeting of The Board of Directors; Sunshine.... Executive Session With Internal Audit Director III. Title Change of the Internal Audit Director IV. Executive Session With Officers: Pending Litigation V. FY14 Risk Assessment & Internal Audit Plan VI...

  15. 76 FR 20717 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2011-04-13

    ... amended, the National Aeronautics and Space Administration announces a meeting of the Audit, Finance and... Center), and must state that they are attending the Audit, Finance, and Analysis Committee meeting in...

  16. Can non-regulators audit Independent Ethic Committees (IEC), and if so, how?

    Science.gov (United States)

    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.

  17. Evaluation of the audit committees of government ministries in Namibia: Their compositions, functions and regulations

    Directory of Open Access Journals (Sweden)

    Angela Winnie Kandandu

    2015-09-01

    Full Text Available The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on the subject. The study found that from the 4 government ministries with audit committees, only one ministry consisted of independent members as well as an independent chairperson, while 3 ministries are chaired by members within their organisations. There was clear evidence of lack of accounting / financial /auditing competence among the committee members. This trend is contrary to the best practice which requires that the chairperson of the audit committees be independent of the ministry as well as the members of the audit committee. The finding indicates possibility of lack of capacity to carry out the functions of audit committees; weak internal control systems; chances of conflict of interest and complacency due to the lack of independence. There is avenue for further research as more ministries in Namibia are now establishing their audit committees, especially as the Namibian Code of Corporate Governance (the NamCode gains more popularity among the public sector.

  18. 76 FR 72220 - Board of Directors Audit Committee Meeting; Sunshine Act

    Science.gov (United States)

    2011-11-22

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Board of Directors Audit Committee Meeting; Sunshine Act... Director III. Executive Session Related to Pending Litigation IV. Internal Audit Report with Management's Response V. FY '12 Risk Assessment and Internal Audit Plan VI. FY '12 EHLP Risk Assessment and Internal...

  19. 78 FR 21631 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2013-04-11

    ... the Audit, Finance and Analysis Committee of the NASA Advisory Council have been revised. The revised... 92-463, as amended, the National Aeronautics and Space Administration announces a meeting of the Audit, Finance and Analysis Committee of the NASA Advisory Council. DATES: Monday, April 22, 2013, 9:00...

  20. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    Science.gov (United States)

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  1. Establishing the relationship between an effective audit committee and infusion of a good control environment

    Directory of Open Access Journals (Sweden)

    Zandile Virtue Dlamini

    2017-12-01

    Full Text Available Audit Committees are a vital component of accountability and good governance for any serious organisation and have progressively been perceived as an integral part of modern control structures and control practices in both the public and private sectors. However, Audit Committees can only discharge such gigantic responsibilities in a conducive environment to provide its effective performance of certain key functions in the areas of oversight of risk management, reporting, and internal controls. Nonetheless, the enablement of such conducive environments has become a challenge to many Audit Committees. It is against this background that this study investigates the relationship between an effective audit committee and infusion of a good control environment. The study used structured and unstructured questions to investigate population comprising standing committee members and Audit Committee members. Thus this study made use of a mixed methodology to collect quantitative data as well as reviewing audit documents, such as, the Audit Committee Charter and minutes of meetings in order to ascertain the environment under which such august practices are performed. The outcome concludes that the Audit Committee which was selected for the study has the good working environment.

  2. Establishment of audit committees in government ministries of a developing country

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    Ndeshipewa Johanna Akwenye

    2016-11-01

    Full Text Available The underlying study to this paper attempts to establish to what extent audit committees in government ministries in Namibia have been established as a requirement for enhanced quality of service delivery and accountability to taxpayers A qualitative approach was followed, where questionnaires or an interviews were conducted with accounting officers in government ministries. Content and thematic analyses were used to formulate narratives based on the understanding of similarities and differences in respondents’ experiences, views and perceptions. The study shows that from the 17 ministries that responded, only 2 ministries have established audit committees. Confirmatory, there is currently no legislature that makes it mandatory for government ministries in Namibia to establish audit committees within their respective constituencies. There are no formal audit committee terms and references or an audit committee charters are in place. Government ministries in Namibia seem to not have adopted best national and international governance practices with respect to the establishment of audit committees within their ministries. There is a need for a clear guidance as to how audit committees must be established; the composition of the committee members, the terms of office of committee members and remuneration, to mention a few

  3. BOARD OF DIRECTORS, AUDIT COMMITTEE CHARACTERISTICS AND THE PERFORMANCE OF SAUDI ARABIA LISTED COMPANIES

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    Yahya Ali Al-Matari

    2012-01-01

    Full Text Available This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of controlling owners with those of the company. While audit Committee size (ACSIZE is found to have a significant relationship with firm performance (but in the opposite direction to expectation, other hypothesized variables, the proportion of non-executive directors (BODCOM, CEO Duality (DUAL, Board Size (BSIZE, Audit Committee Independence (ACIND, audit committee meeting (ACMEET were found to be as expected directions but insignificantly related to firm performance measure except the direction of the proportion of non-executive directors (BODCOM was opposite to the expectations.

  4. Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya

    OpenAIRE

    Abdulaziz Abdulsaleh

    2014-01-01

    This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan un...

  5. Legislative Committee Simulation: Regulation in the Automobile Industry.

    Science.gov (United States)

    Hoffman, Alan J.; And Others

    1983-01-01

    Examined are ways to overcome obstacles which often prevent creative teaching of legislative decision-making processes to high school students. A simulation dealing with regulation in the automobile industry is used for illustrative purposes. (RM)

  6. The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management

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    Siswanti Dwi Surti

    2017-01-01

    Full Text Available This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management. Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study supports the hypothesis that IFRS convergence and the proportion of woman in audit committee have negative effect on earning management. This finding implies that IFRS convergence and the proportion of woman in audit committee will increase the quality of financial reporting.

  7. Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

    Directory of Open Access Journals (Sweden)

    Saeed Rabea Baatwah

    2013-06-01

    Full Text Available This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1 like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2 most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.

  8. Audit Committee Practice in the Polish Listed Stock Companies. Present Situation and Development Perspectives

    Directory of Open Access Journals (Sweden)

    Piotr Szczepankowski

    2012-06-01

    Full Text Available The audit committee is one of the parts of corporate governance mechanism, which is understood as the relationship between corporate managers, directors and the providers of equity, people and institutions who save and invest their capital to earn the return. This study presents survey research results of audit committee activity in Polish public stock companies quoted on the Warsaw Stock Exchange (WSE. The purpose of this paper is to present the audit committee practice in Poland after 2009. The paper shows that the audit committee practice is still the most problematic issue of transitional Polish corporate governance rules. The survey has shown that the corporate needs and its implementation, and communication with listed companies leave a lot of room for improvement. The paper is based on the documents prepared in 2010 by PricewaterhouseCoopers, the Polish Association of Listed Companies and the Polish Institute of Directors.

  9. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies

    OpenAIRE

    Al-Matari, Yahya Ali; Al-Swidi, Abdullah Kaid; Fadzil, Faudziah Hanim Bt Hanim; Al-Matari, Ebrahim Mohammed

    2012-01-01

    This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of...

  10. Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies

    OpenAIRE

    Yahya Ali Al-Matari; Abdullah Kaid Al-Swidi; Faudziah Hanim Bt Fadzil; Ebrahim Mohammed Al-Matari

    2012-01-01

    This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of...

  11. The Effect of Independence Audit Committee on Earnings Management: The Case in French

    OpenAIRE

    Anis Ben Amar

    2014-01-01

    Corporate failures and accounting scandals (e.g. Enron, Worldcom cases etc.) have provided a strong incentive to regulators to consider the major role that audit committees can play. This current study extends the Piot and Janin (2007) study and examines the relationship between independence audit committee and the proceeded measures of earnings management. Using a sample consisting of 279 firm- year observations concerning the years ranging from 2002 to 2005, the results of this study shows ...

  12. Earnings management, audit committee effectiveness and the role of blockholders ownership: Evidence from UK large firms

    Directory of Open Access Journals (Sweden)

    Murya Habbash

    2012-12-01

    Full Text Available The existing literature documents that the quality of financial reporting is higher when firms have effective audit committees. However, recent studies find that audit committees are not effective in family firms where agency conflicts arise between controlling and non-controlling shareholders. This study extends the previous findings by investigating the effectiveness of audit committees in firms with similar agency conflicts when one owner obtains effective control of the firm. Compared to firms with a low level of block ownership, high-blockholder firms face less agency problems due to the separation of ownership and management, but more severe agency problems between controlling (blockholders and non-controlling shareholders (minority shareholders. Using a unique hand-collected sample, this study tests the largest 350 UK firms for three years from 2005 to 2007, and shows that firms with effective audit committees have less earnings management. This study also documents that the monitoring effectiveness of audit committees is moderated in firms with high blockholder ownership. The results are not sensitive to the endogeneity test and hold for alternative specifications of both dependent and independent variables. Overall, these findings suggest that audit committees are ineffective in mitigating the majority-minority conflict compared to their effectiveness in reducing owners-managers conflicts. These conclusions, along with some recent similar evidence (e.g., Rose, 2009 and Guthrie and Sokolowsky, 2010, may raise doubts about the monitoring role of blockholders asserted by agency theorists and widely accepted in corporate governance literature.

  13. An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia

    Directory of Open Access Journals (Sweden)

    Nurul Nazlia Jamil

    2011-09-01

    Full Text Available Financial reporting quality has been under scrutiny especially after the collapse of major companies. The main objective of this study is to investigate the audit committee’s effectiveness on the financial reporting quality among the Malaysian GLCs following the transformation program. In particular, the study examined the impact of audit committee characteristics (independence, size, frequency of meeting and financial expertise on earnings management in periods prior to and following the transformation program (2003-2009. As of 31 December 2010, there were 33 public-listed companies categorized as Government-Linked Companies (GLC Transformation Policy, 2010 and there were 20 firms that have complete data that resulted in the total number of firm-year observations to 120 for six years (years 2003-2009.  Results show that the magnitude of earnings management as proxy of financial reporting quality is influenced by the audit committee independence. Agency theory was applied to explain audit committee, as a monitoring mechanism as well as reducing agency costs via gaining competitive advantage in knowledge, skills, and expertise towards financial reporting quality. The study is important as it provides additional knowledge about the impact of audit committees effectiveness on reducing the earnings management, and assist practitioners, policymakers and regulators such as Malaysian Institute of Accountants, Securities Commission and government to determine ways to enhance audit committees effectiveness and improve the financial reporting of GLCs, as well as improving the quality of the accounting profession.

  14. 77 FR 67677 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-11-13

    ... Statement Audit FY 2013 Financial Management Initiatives Administrative Savings NASA Budget Government..., Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION... Analysis Committee of the NASA Advisory Council. DATES: Monday, November 26, 2012, 9:00 a.m.-5:15 p.m...

  15. Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies

    Directory of Open Access Journals (Sweden)

    Kanukuntla Shankaraiah

    2017-03-01

    Full Text Available This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE between years 2002 and 2012. Using Godden sample size formula, 133 companies are selected randomly for the study. It is found that in most of the equity based listed companies at BSE under study have complied with the legal formalities, for instance, appointment of independent directors, number of meetings, size of the audit committee, legal qualifications and financial qualifications of the directors, as they were required for the listing at a stock exchange in India. Further, the analysis and tests state that board size, audit committee meetings and its size have relationship with the financial reporting practices, but the CEO tenure and hold, board independence, net income, proportion of independent directors on board, legal qualifications and financial qualifications of the directors and overlap of audit committee members on compensation committee, have no influence on the financial reporting practices. Thus, it may be inferred that the companies may improve the financial reporting quality, by managing the board size, audit committee meetings and size, as these characteristics have significant relationship with financial reporting quality.

  16. Institutional ownership, audit committee and risk disclosure – Evidence from Australian stock market

    Directory of Open Access Journals (Sweden)

    XuanXuan Zhang

    2013-11-01

    Full Text Available This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutional block shareholders and risk disclosures. Our result is consistent with a principal that wields limited monitoring resources while achieving high resource dependency over management. We also find a significant and positive relationship between audit committee independence and risk disclosures, showing the positive role played by audit committee in improving the information transparency and reducing information asymmetry in capital market.

  17. Next Up for Swiss Audit Committees: Adding Corporate Value (Interview/Zitate mit Felder, Anton und Pfyffer, Hans-Ulrich)

    OpenAIRE

    Leibfried, Peter

    2008-01-01

    Swiss audit committees are becoming business partners who contribute to corporate performance, in addition to performing their traditional responsibility of overseeing risk management. Their role is expanding as the audit committee in Switzerland enters adolescence. Peter Leibfried says: "the core task of minimizing reporting risk also adds value."

  18. State safety oversight program : audit of the tri-state oversight committee and the Washington metropolitan area transit authority, final audit report, March 4, 2010.

    Science.gov (United States)

    2010-03-04

    The Federal Transit Administration (FTA) conducted an on-site audit of the safety program implemented by the Washington Metropolitan Area Transit Authority (WMATA) and overseen by the Tri-State Oversight Committee (TOC) between December 14 and 17, 20...

  19. Legislation

    International Nuclear Information System (INIS)

    2002-01-01

    This bulletin contains information about activities of the Nuclear Regulatory Authority of the Slovak Republic (UJD). In this leaflet the legislation activities of the UJD are presented. The Nuclear Regulatory Authority (UJD) of the Slovak Republic, as the central body, performs legislative activities within its competence and defines binding criteria in the area of nuclear safety. In the area of nuclear safety the Act No.130/1998 Coll. 'on peaceful use of nuclear energy' (Atomic Act) is the principal document which came into force on July 1, 1998. Based on the Atomic Act UJD issued decrees on special materials and installations, limits for maximum quantities of nuclear materials at which nuclear damage is not presumed. Furthermore, the regulations are issued which deal with provision of physical protection of nuclear material and radioactive waste, professional ability of employees at nuclear installations, registration and control of nuclear materials, emergency planning for the case of an incident or an events on nuclear installations at their decommissioning, transportation of nuclear materials and radioactive waste. Simultaneously, other 6 regulations are just before the before the completion and they are in various stages of the of the legislative process. In addition, UJD performs remarkable activities in legislative area by preparation of comments to drafts of other relating generally binding legal provisions of the Slovak Republic. UJD also acts as the participant of the review procedure in the area of technical standards and publication. UJD also issues documents which have character of the recommendations, so called safety guides. These guides contain methods and approach how to meet safety requirements presented in binding documents, as acts and decrees. In accordance with the Atomic act it is possible to use nuclear energy or make business in the area of nuclear energy only the basis of the authorisation issued by UJD. Authorisations are following

  20. 75 FR 5629 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2010-02-03

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (10-018)] NASA Advisory Council; Audit... Analysis Committee of the NASA Advisory Council. DATES: Wednesday, February 17, 2010, 9 a.m.-4 p.m. EST. ADDRESSES: NASA Headquarters, 300 E Street, SW., Washington, DC 20456, Conference Room 8D48. FOR FURTHER...

  1. Boards of directors, audit committees and financial reporting quality. A systematic review

    Directory of Open Access Journals (Sweden)

    Karolina Skorulska

    2016-12-01

    Full Text Available Measurement of financial reporting quality is a problematic task because financial reporting is difficult to observe and measure. The aim of the article is to present the methods of financial reporting quality meas-urement and a systematic review of literature on the effects of corporate governance reforms on the qualityof financial reporting. The main research questions are: (1 what are the possibilities of measuring financial reporting for research purposes, (2 which of the methods of measuring the quality of financial reporting are used in research on corporate governance, and (3 which variables used in measuring corporate gov-ernance factors affect financial reporting quality? To answer these questions, a critical analysis of literature and a systematic review of research results using meta-analysis was made. For selecting the best articles a three-step collection strategy was used, which resulted in a database of 38 publications. The review has shown that for measuring the quality of financial reporting researchers most frequently use models based on measurement of risk management, and the most common independent variables describing corporate governance are: the size of the audit committee, presence of independent directors on the supervisory board, dual role of CEO, proportion of independent directors in the audit committee, size of the supervisory board, proportion of accounting experts in the audit committee, and frequency of audit committee meetings

  2. Survey of legislation applicable in Germany for implementation of the EC Directive on environmental audits; Ueberblick ueber die in Deutschland fuer die Ausfuehrung der EG-Umwelt-Audit-Verordnung geltenden Rechtsvorschriften

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-06-01

    The brochure presents a comprehensive survey of the relevant legislation applicable in Germany to implementation of the EC Directive on environmental auditing. Readers interested in performing such auditing at one glance will find in this compiulation all relevant laws and regulations in full text that are to be observed for implementation of this novel environmental auditing instrument. (orig./RHM) [Deutsch] Diese Broschuere vermittelt einen umfassenden Ueberblick ueber die in Deutschland fuer die Ausfuehrung der EG-Umwelt-Audit-Verordnung geltenden Rechtsvorschriften. Damit wird fuer alle Interessenten ein rascher Zugriff auf die Rechtstexte, die zur praktischen Anwendung des neuartigen Umwelt-Audit-Instruments notwendig sind, ermoeglicht. (orig./RHM)

  3. Corporate governance and the audit committee as part of Corporate Social Responsibility

    OpenAIRE

    Mancilla Rendón María Enriqueta; Saavedra García María Luisa

    2015-01-01

    The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studi...

  4. Effects of the audit committee and the fiscal council on earnings quality in Brazil

    Directory of Open Access Journals (Sweden)

    Vitor Gomes Baioco

    2017-03-01

    Full Text Available ABSTRACT This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional conservatism. The sample consists of Brazilian companies listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA with annual liquidity above 0.001 within the period from 2010 to 2013. Data were collected from the database Comdinheiro and the Reference Forms of companies available on the website of the Brazilian Securities and Exchange Commission (CVM or the BM&FBOVESPA. The samples used in the study totaled 718, 688, and 722 observations for the value relevance, timeliness, and conditional conservatism models, respectively. The results indicate that different arrangements of the fiscal council and the existence of the audit committee differently impact the accounting information properties. The presence of the fiscal council positively impacted the relevance of equity, while the presence of the audit committee, the relevance of earnings. Conditional conservatism is evidenced in the group of companies with a permanent fiscal council, demonstrating that it is significant as a governance mechanism, rather than the installation for temporary operation when asked by shareholders in an ordinary general meeting. The presence of both showed significant earnings for the market, but they were not timely, something which exposes restriction to the relevance found. Lastly, the powered fiscal council showed a positive association only concerning the relevance of equity.

  5. Audit

    OpenAIRE

    1991-01-01

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

  6. Audit committee independence and a contracting perspective on goodwill impairment: Singaporean evidence

    Directory of Open Access Journals (Sweden)

    Jamaliah Abdul Majid

    2017-08-01

    Full Text Available This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012. Using binary logistic regressions, the results reveal that firms that are approaching violation of their debt covenants have a higher likelihood of exercising the recognition choice, while a higher proportion of audit committee independence constrains this choice. The policy implication of this study is that to improve the quality of the financial statements, the relevant authorities need to monitor firms’ reporting incentives closely. This study contributes to the literature on IFRS by providing evidence that supports the applicability of the debt hypothesis in explaining the decision of Singaporean listed firms to recognize zero goodwill impairment.

  7. Final report of the 2. committee of investigation of the 11. legislative period. Bribes

    International Nuclear Information System (INIS)

    1990-01-01

    According to the findings of the Transnuklear Committee there is no connection between payoffs and illegal actions pursuant to atomic law. The bribes probably were intended to improve contacts with recipients within the sense of 'image cultivation'. - The criminal aspect has been investigated by the prosecution authorities. (HSCH) [de

  8. 75 FR 41240 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Science.gov (United States)

    2010-07-15

    ... amended, the National Aeronautics and Space Administration announces a meeting of the Audit, Finance and... building (West Lobby-- Visitor Control Center), and must state that they are attending the Audit, Finance...

  9. A formalised performance assessment process to improve audit ...

    African Journals Online (AJOL)

    a requirement for individual committee members in King II. This ... Key words: audit committees, audit committee members, best practices, audit committee ..... that the foundation is laid for future improvement (AICPA 2004: 103; IoD 2009b: 44).

  10. Final report of the 2. committee of investigation of the 11. legislative period. Nuclear exports

    International Nuclear Information System (INIS)

    1990-01-01

    On the subject of 'nuclear exports' the Committee dealt with political and legal principles of the Federal Government's nuclear export policy, particularly questions concerning the Non-Proliferation Treaty, and scientific-technical cooperation of the FRG with other countries, especially Argentina, Brazil, India, and Pakistan. Individual export transactions were then investigated, followed by a general assessment of the FRG's nuclear policy. - Concerning non-proliferation policy there have been certain administrative weaknesses in converting control measures into practice. Remedy is expected from the duty of terms to report deliveries punctually and completely and subsequent supervision. - The illegal transactions with India and Pakistan require improvements in the legal instruments, in the execution of administrative measures, and in border controls. Decisive steps have been introduced. (HSCH) [de

  11. Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Report Fraud

    Directory of Open Access Journals (Sweden)

    Bambang Leo Handoko

    2017-06-01

    Full Text Available Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the audit committee, and the size of the company were factors in possible fraudulent financial statements of manufacturing companies listed on the Indonesian Stock Exchange during the period 2013-2015. The possibility of fraudulent financial statements is measured by Beneish M-score. Quantitative research was conducted using an associative methodology and regression analyzing logistics (logistic regression. 82 companies were chosen using purposive sampling technique and secondary data. The results showed that the independence of the audit committee and the size of the company had no effect on the possibility of fraudulent financial statements and the financial expertise of the audit committee had an influence on the possibility of fraudulent of financial statements. BAHASA INDONESIA ABSTRAK:  Terkait kasus kecurangan laporan keuangan yang dilakukan PT.Kimia Farma, Indosat dan lain-lain maka penelitian ini akan mendeteksi kecurangan yang dilakukan perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh komite audit independen, keahlian keuangan komite audit dan ukuran perusahaan terhadap kemungkinan kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Kemungkinan kecurangan laporan keuangan diukur melalui Beneish M-score. Jenis penelitiannya kuantitatif dengan metode penelitian asosaitf dan teknis analisis datanya menggunakan regresi logistic (logistic regression. 82 perusahaan dipilih menggunakan teknik purposive sampling dan menggunakan data sekunder. Hasil penelitian menunjukkan komite audit independen dan ukuran perusahaan tidak berpengaruh pada kemungkinan kecurangan laporan keuangan sedangkan keahlian keuangan komite audit

  12. A Survey of the Role of Audit Committees in Promoting Corporate Governance and Accountability in Constituency Development Fund Management: A Case Study of Nairobi Province, Kenya

    Directory of Open Access Journals (Sweden)

    Samuel Kakui Kilika

    2013-07-01

    Full Text Available The purpose of thisstudy is to present a case for the need for audit committee in Constituency DevelopmentFund to promote corporate governance and accountability in constituencydevelopment fund management in Nairobi Province, Kenya. The study provides ananalysis and critique of the extent of engagement research in the field ofcorporate governance and accountability in constituency Development Fundmanagement and present case for further research that may be directed tooutside Nairobi province. The study found that the extent of literature in thefield of corporate governance and accountability and reporting in contrast tothe field to management CDF in Nairobi had largely ignored the practice withinCDF organizations.  The study argues thatCDF can benefit from the methodological and theoretical insights of auditcommittee and other disciplines. The study suggests where further contributionsmight be made by future research endeavors engaging with audit committees withorganizations. Engaging audit committee in CDF governance and accountabilityhas the potential to improve theorizing practice and the sustainabilityperformance with organizations. Drawing on the methods and theories of otherdisciplines and the papers in the special issues (of audit committee the studypresents away forward for researchers engaging with audit committees in organizationalpracticing corporate governance and accountability.

  13. The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

    Directory of Open Access Journals (Sweden)

    Desi Alifia

    2018-03-01

    Full Text Available Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is  moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.

  14. 78 FR 72718 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2013-12-03

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: (13-139)] NASA Advisory Council; Audit... amended, the National Aeronautics and Space Administration announces a meeting of the Audit, Finance and... includes briefings on the following topics: Finance Update Budget Update NASA Strategic Planning and...

  15. 75 FR 17437 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2010-04-06

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (10-040)] NASA Advisory Council; Audit... amended, the National Aeronautics and Space Administration announces a meeting of the Audit, Finance and... topic: GAO High Risk List The meeting will be open to the public up to the seating capacity of the room...

  16. 78 FR 24438 - Board of Directors Audit Committee; Sunshine Act Meeting

    Science.gov (United States)

    2013-04-25

    ..., Washington, DC 20005. STATUS: Open. CONTACT PERSON FOR MORE INFORMATION: Erica Hall, Assistant Corporate... Policy VI. External 3rd Party Audit Communication VII. FY 2014 Risk Assessment & Draft Internal Audit.... Adjournment Erica Hall, Assistant Corporate Secretary. [FR Doc. 2013-09941 Filed 4-23-13; 4:15 pm] BILLING...

  17. Final report of the 2. committee of investigation of the 11. legislative period. Drums

    International Nuclear Information System (INIS)

    1990-01-01

    On the subject of 'drums', the questions concerning treatment, transport, and storage and disposal, the content of the drums as well as procedures for persons and environment were in the fore. The Committee dealt with the customary conditioning methods and with the occurrences at Studsvik Energiteknik AB and CEN/SCK in Mol/Belgium, the facilities charged by Transnuklear GmbH with the conditioning. The all in all 1534 drums with waste conditioned in CEN/SCK, which are in German intermediate waste stores, contain to a considerable extent elements from conditioned waste of Belgian origin, despite of having been declared to be waste of German origin. The reasons for this were partly of an operational nature, partly intentionally, in order to fulfil the contracts and to receive the full price. - European and national law were violated. - The Federal Government's main counter- measures consisted in restructuring the nculear energy industry, de-concentration of responsibility sectors, liquidation of Transnuklear GmbH in May 1988, and the guideline on safeguards of radioactive wastes of January 16, 1989. (HSCH) [de

  18. Constitutional limits on federal legislation practically compelling medical employment: Wong v Commonwealth; Selim v Professional Services Review Committee.

    Science.gov (United States)

    Faunce, Thomas

    2009-10-01

    A recent decision by the High Court of Australia (Wong v Commonwealth; Selim v Professional Services Review Committee (2009) 236 CLR 573) (the PSR case) has not only clarified the scope of the Australian constitutional prohibition on "any form of civil conscription" in relation to federal legislation concerning medical or dental services (s 51xxiiiA), but has highlighted its importance as a great constitutional guarantee ensuring the mixed State-federal and public-private nature of medical service delivery in Australia. Previous decisions of the High Court have clarified that the prohibition does not prevent federal laws regulating the manner in which medical services are provided. The PSR case determined that the anti-overservicing provisions directed at bulk-billing general practitioners under Pt VAA of the Health Insurance Act 1973 (Cth) did not offend the prohibition. Importantly, the High Court also indicated that the s 51(xxiiiA) civil conscription guarantee should be construed widely and that it would invalidate federal laws requiring providers of medical and dental services (either expressly or by practical compulsion) to work for the federal government or any specified State, agency or private industrial employer. This decision is likely to restrict the capacity of any future federal government to restructure the Australian health care system, eg by implementing recommendations from the National Health and Hospitals Reform Commission for either federal government or private corporate control of presently State-run public hospitals.

  19. [Experience of a research Ethics Committee and the challenges of the new Chilean legislation on research in human beings].

    Science.gov (United States)

    Oyarzún G, Manuel; Pinto C, María Eugenia; Raineri B, Gina G; Amigo, Hugo; Cifuentes O, Lucía; González, María Julieta; Horwitz, Nina; Marshall F, Claudia; Orellana V, Gricel

    2014-07-01

    The welfare of research participants must be guaranteed by international ethical standards. This article communicates the procedures of the Research Ethics Committee of the School of Medicine, University of Chile (CEISH). The new Chilean legislation on research in human beings is also discussed. Law 20.120: "On scientific research in human beings, its genome and forbidding human cloning" establishes the ethical principles that must be accomplished in every research involving human beings. Article 28 of the Law 20.584 "Regulation of the rights and duties of health care users", forbids the participation of handicapped people who cannot express their will in scientific research. Article 13 states that people not related directly with patient care cannot have access to his clinical records (with the exception of people with notarial authorization by the patient). CEISH proposes that, in case of people with intellectual deficiency, the decision to approve a scientific research should be analyzed on an individual basis. If the person is capable of expressing his or her will or has stated his or her consent beforehand, the research can be authorized. If the person cannot express his or her will, the scientific research cannot take place. In prospective studies, a consent from the patient and an authorization of the health authority should be required to access clinical records. In retrospective studies, consent should be obtained from the patient when personal information is going to be used. If the information is nameless, the consent can be disregarded.

  20. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

    Full Text Available Local government councils (LGC rely on a number of funding sources including state and federal governments as well as their community constituents to enable them to provide a range of public services. Given the constraints on these funding sources councils need to have in place a range of strategies and policies capable of providing good governance and must appropriately discharge their financial accountabilities. To assist LGC with meeting their governance and accountability obligations they often seek guidance from their key stakeholders. For example, in the Australian State of New South Wales (NSW, the Office of Local Government has developed a set of guidelines, the Internal Audit Guidelines. In 2010 the NSW Office of Local Government issued revised guidelines emphasising that an internal audit committee is an essential component of good governance. In addition, the guidelines explained that to improve the governance and accountability of the councils, these committees should be composed of a majority of independent members. To maintain committee independence the guidelines indicated that the Mayor should not be a member of the committee. However these are only guidelines, not legislated requirements and as such compliance with the guidelines, before they were revised, has been demonstrated to be quite low (Jones & Bowrey 2013. This study, based on a review of NSW Local Government Councils’ 2012/2013 reports, including Annual Reportsrelation to internal audit committees, to determine if the guidelines are effective in improving local government council governance.

  1. Review of Regional Criminal Justice Training Academies. House Document No. 28. Report of the Joint Legislative Audit and Review Commission to the Governor and the General Assembly of Virginia.

    Science.gov (United States)

    Virginia State General Assembly, Richmond. Joint Legislative Audit and Review Commission.

    Virginia has 36 criminal justice training academies, including 10 regional academies. The academies conduct entry-level, inservice, and specialized training for law enforcement officers, jailers, and other criminal justice personnel. In 1998, the Joint Legislative Audit and Review Commission (JLARC) was directed to review the quality, consistency,…

  2. Internal Audit Charter, Mar2018

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

    Jessica Perkins

    2018-03-02

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

  3. 76 FR 4380 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Science.gov (United States)

    2011-01-25

    ..., Office of the Chief Financial Officer. (OCFO), National Aeronautics and Space Administration Headquarters... meeting includes the following topics: Review of FY2010 Financial Statement Audit and Roadmap to Unqualified Opinion in FY 2011. Chief Financial Officer Update and Review of OCFO Responsibilities. Financial...

  4. The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

    NARCIS (Netherlands)

    Gold, A.H.; Klynsmit, P.; Wallage, P.; Wright, Arnold

    2018-01-01

    After the recent financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these alternative

  5. 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.

  6. 12 CFR 550.470 - Who directs the conduct of the audit?

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who directs the conduct of the audit? 550.470... conduct of the audit? Your fiduciary audit committee directs the conduct of the audit. Your fiduciary... audit committee. (b) A majority of the members of the audit committee may not serve on any committee to...

  7. 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.

  8. Internal audit consider the implications.

    Science.gov (United States)

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

    Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.

  9. THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

    Directory of Open Access Journals (Sweden)

    Synthia Madya Kusumawati

    2013-06-01

    Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

  10. An Audit of Protocol Deviations Submitted to an Institutional Ethics Committee of a Tertiary Care Hospital.

    Directory of Open Access Journals (Sweden)

    Sharmila V Jalgaonkar

    Full Text Available Protocol deviations (PDs may jeopardize safety, rights, and welfare of subjects and data integrity. There is scarce literature and no guidelines for Institutional Ethics Committees (IECs to process PD reports. The PD reports submitted to IECs from Jan 2011 to August 2014 were analyzed retrospectively. Types of studies reporting PDs, category and type of PDs, PD rate per participant, time of reporting PD since its occurrence and corrective actions stated by principal investigator (PI for major deviations were noted. Out of 447 PDs from 73/1387 total studies received during study period, 402 were from 126 pharma studies. Investigator initiated studies and dissertations reported negligible PDs. Median number of PDs was 4 per protocol. Out of 447 PDs, 304 were related to study procedure, 87, 47 and 9 were from safety, informed consent document (ICD and eligibility category respectively. The most common reason for PDs was incomplete ICD (22/47. Maximum study procedure related PDs were due to patient visiting outside window period (126/304. Thirty five of 87 PDs were due to missed safety assessment. The overall PD reporting rate per participant was 0.08. In 90% of reports, date of occurrence of PD was not specified. The median delay for reporting PDs after occurrence was 94 days. PDs classified as Major were 73% (323/447. The most common corrective actions stated by PI were participant counseling (85/323 and caution in future (70/323. The study findings emphasize the need for GCP training at regular interval of study team members. IEC have to be vigilant and visit sites frequently, take initiative and formulate guidelines regarding PD reporting.

  11. Drug development: EU paediatric legislation, the European Medicines Agency and its Paediatric Committee--adolescents' melanoma as a paradigm.

    Science.gov (United States)

    Rose, Klaus; Senn, Stephen

    2014-01-01

    The European Medicines Agency (EMA) website lists all diseases that officially exist in adults only. The class waiver for juvenile melanoma was revoked in 2008 referring to US SEER statistics. This statistical justification is misleading. Melanoma in adolescents is much rarer than claimed by EMA/Paediatric Committee; < 1 ∕ 4 of adolescents with melanoma need systemic treatment; separate efficacy studies are neither medically justified nor feasible. The scarce adolescent patients should be allowed to participate in adult trials. To force companies to investigate them separately turns them into paediatric hostages, to adapt the term therapeutic orphans coined in 1968 by Shirkey. There are now five melanoma Paediatric Investigation Plans (PIPs). Probably none of the PIP-triggered clinical studies will ever be completed; we propose to call them ghost studies. An oncology research network considering a reasonable trial in melanoma, including adolescents, will compete for recruitment with the PIP-triggered trials designed by regulatory tunnel vision and sponsored by companies under EMA-imposed pressure. EMA/Paediatric Committee's territorial enthusiasm ("our patients") damages oncology research. Copyright © 2014 John Wiley & Sons, Ltd.

  12. AGU Committees

    Science.gov (United States)

    Administrative Committees are responsible for those functions required for the overall performance or well-being of AGU as an organization. These committees are Audit and Legal Affairs, Budget and Finance*, Development, Nominations*, Planning, Statutes and Bylaws*, Tellers.Operating Committees are responsible for the policy direction and operational oversight of AGU's primary programs. The Operating Committees are Education and Human Resources, Fellows*, Information Technology, International Participation*, Meetings, Public Affairs, Public Information, Publications*.

  13. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

    Mohamad Naimi Mohamad-Nor; ; Rohami Shafie; Wan Nordin Wan-Hussin

    2010-01-01

    This paper examines audit report lag in Malaysian public listed companies, following the implementation of the Malaysian Code on Corporate Governance in 2001. It departs from the standard audit report lag studies by incorporating characteristics of the board of directors and the audit committee. Multivariate analysis using 628 annual reports for the year ended 2002 indicates that active and larger audit committees shorten audit lag. However, we fail to find evidence that audit committee indep...

  14. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    Science.gov (United States)

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  15. PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

    OpenAIRE

    ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

    2010-01-01

    The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and within the specific legislation. A case study on the calculation of materiality and audit risk for an entity is presented in the last part of the article. Through the theoretical approach and the case stud...

  16. PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA

    OpenAIRE

    Ivana Pudiwan; Sekar Mayangsari

    2010-01-01

    The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsur...

  17. Partisipasi Komite Audit dan Komite Manajemen Risiko Selaku Organ Dewan Komisaris terhadap Kinerja Keuangan Perusahaan Asuransi dan Reasuransi di Indonesia

    OpenAIRE

    Pudiwan, Ivana; Mayangsari, Sekar

    2010-01-01

    The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsur...

  18. Committees

    Science.gov (United States)

    2012-11-01

    Leadership Team of the IAHR Committee for Hydraulic Machinery and Systems Eduard EGUSQUIZA, UPC Barcelona, Spain, Chair François AVELLAN, EPFL-LMH, Switzerland, Past Chair Richard K FISHER, Voith Hydro Inc., USA, Past Chair Fidel ARZOLA, Edelca, Venezuela Michel COUSTON, Alstom Hydro, France Niklas DAHLBÄCKCK, Vatenfall, Sweden Normand DESY, Andritz VA TECH Hydro Ltd., Canada Chisachi KATO, University of Tokyo, Japan Andrei LIPEJ, Turboinstitut, Slovenija Torbjørn NIELSEN, NTNU, Norway Romeo SUSAN-RESIGA, 'Politehnica' University Timisoara, Romania Stefan RIEDELBAUCH, Stuggart University, Germany Albert RUPRECHT, Stuttgart University, Germany Qing-Hua SHI, Dong Fang Electrical Machinery Co., China Geraldo TIAGO, Universidade Federal de Itajubá, Brazil International Advisory Committee Shouqi YUAN (principal) Jiangsu University China QingHua SHI (principal) Dong Fang Electrical Machinery Co. China Fidel ARZOLA EDELCA Venezuela Thomas ASCHENBRENNER Voith Hydro GmbH & Co. KG Germany Anton BERGANT Litostroj Power doo Slovenia B C BHAOYAL Research & Technology Centre India Hermod BREKKE NTNU Norway Stuart COULSON Voith Hydro Inc. USA Paul COOPER Fluid Machinery Research Inc USA V A DEMIANOV Power Machines OJSC Russia Bart van ESCH Technische Universiteit Eindhoven Netherland Arno GEHRER Andritz Hydro Graz Austria Akira GOTO Ebara Corporation Japan Adiel GUINZBURG The Boeing Company USA D-H HELLMANN KSB AG Germany Ashvin HOSANGADI Combustion Research and Flow Technology USA Byung-Sun HWANG Korea Institute of Material Science Korea Toshiaki KANEMOTO Kyushu Institute of Technology Japan Mann-Eung KIM Korean Register of Shipping Korea Jiri KOUTNIK Voith Hydro GmbH & Co. KG Germany Jinkook LEE Eaton Corporation USA Young-Ho LEE Korea Maritime University Korea Woo-Seop LIM Hyosung Goodsprings Inc Korea Jun MATSUI Yokohama National University Japan Kazuyoshi Mitsubishi H I Ltd, Japan MIYAGAWA Christophe NICOLET Power Vision Engineering Srl Switzerland Maryse PAGE Hydro

  19. Legislative Branch: FY2014 Appropriations

    Science.gov (United States)

    2013-11-25

    for the renovation of the Cannon House Office Building and the condition of the Rayburn building, the effect of the sequester on overtime work, plans...provided by the Joint Committee on Taxation for all revenue legislation (Balanced Budget and Emergency Deficit Control Act of 1985, P.L. 99-177...Committee, the Joint Committee on Taxation , the Office of the Attending Physician, and the Office of Congressional Accessibility Services. The FY2012

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

    Directory of Open Access Journals (Sweden)

    Mitica Pepi

    2013-07-01

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

  1. Características do comitê de auditoria: um estudo nas empresas listadas na BM&FBovespa = Characteristics of audit committee: a study in listed companies at BM&FBOVESPA

    Directory of Open Access Journals (Sweden)

    Vanderlei dos Santos

    2017-12-01

    Full Text Available O estudo objetivou verificar as características de tamanho, independência e expertise dos comitês de auditoria das empresas listadas na BM&FBovespa nos anos de 2010 a 2013. Dentre as 407 empresas listadas na bolsa de valores, apenas 68 delas possuem comitê de auditoria devidamente formado em algum período analisado. O ano de 2013 apresentava 59 empresas com comitê de auditoria, o maior número encontrado, o que representa apenas 14,50% da população. Os principais resultados mostraram que em relação ao tamanho a maior parte obedece aos preceitos das práticas recomendadas, ou seja, possuem três membros participantes do comitê de auditoria. Contudo, as empresas apresentam práticas heterogêneas nessa característica. Existem tanto aquelas com apenas um ou dois membros como outras que possuem mais de seis membros. Em 2013 existiam 192 membros dos comitês de 59 empresas. Desses, 48 são engenheiros, 45 economistas, 41 administradores, 26 contadores e um auditor. De modo geral, conclui-se que a criação do comitê de auditoria ainda não é uma prática institucionalizada pelas empresas brasileiras e que se manifesta de formas distintas entre as organizações. The study aimed to verify the characteristics of size, independence and expertise of the audit committees of companies listed on the BM&FBovespa in 2010 to 2013. Among the 407 companies listed on the stock exchange, only 68 of them have audit committee trained in some period analyzed. The year 2013 had 59 companies with the audit committee, which is the largest number found, representing only 14.50% of the population. The main results showed that compared to most size complies with the precepts of best practices, have three participating members of the audit committee. However, companies have heterogeneous practices in this feature, existing both those with only one or two members as others that have more than six members. In 2013 there were 192 members of 59 committee

  2. 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.

  3. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

    Full Text Available The article identifies essence of the “audit result” and “users of audit result” notions and characteristics of the key audit results user. It shows that in order to give a wide characteristic of users it is expedient to unite all objects, which could be used (audit report, fact of refusal to conduct audit and information that is submitted to managers in the process of audit with the term “audit result” and classify it depending on the terms of submission by final and intermediate result. The article offers to define audit results user as a person, persons or category of persons for whom the auditor prepares the audit report and, in cases, envisaged by international standards of the audit and domestic legislative and regulatory acts, provides other additional information concerning audit issues. In order to identify the key audit results user the article distributes all audit tasks into two groups depending on possibilities of identification of users. The article proves that the key user should be identified especially in cases of a mandatory audit and this process should go in interconnection with the mechanism of allocation of a key user of financial reports. It offers to consider external users with direct financial interests, who cannot request economic subjects directly to provide information and who should rely on general financial reports and audit report when receiving significant portion of information they need, as the key user. The article makes proposals on specification of the categorical mechanism in the sphere of audit, which are the basis for audit quality assessment, identification of possibilities and conditions of appearance of the necessary and sufficient trust to the auditor opinion.

  4. 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.

  5. 77 FR 57407 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-09-17

    ... With Audit Committees Introduction 1. This standard requires the auditor to communicate with the... the auditor to establish an understanding of the terms of the audit engagement with the audit... audit committee (see Appendix B). Various laws or regulations also require the auditor to communicate...

  6. AEC authorizing legislation, fiscal year 1975. Part 3. Hearings before the Joint Committee on Atomic Energy, Congress of the United States, Ninety-Third Congress, Second Session on Physical Research and Regulatory, February 28, 1974

    International Nuclear Information System (INIS)

    1974-01-01

    This volume contains testimony on the proposed budget for the physical research program presented at public hearings of the Joint Committee on Atomic Energy on the proposed AEC authorizing legislation for fiscal year 1975. Atomic Energy Commission witnesses were Commissioner William O. Doub; Director of Regulation L. Manning Muntzing; Dr. Wolfgang K. H. Panofsky, Director, SLAC; Dr. John M. Teem, Assistant General Manager for Physical Research and Laboratory Coordination; and Dr. Robert R. Wilson, Director, NAL. Other witnesses included B. James Porter, Donald C. Gilbert, Hon. Sterling Cole, and Wyatt M. Rogers, Jr. Prepared statements, questions and answers, a letter from AEC Chairman Ray, and the report of the ad hoc panel on heavy-ion facilities are included. (U.S.)

  7. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

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

  8. Internal audit risk management in metropolitan municipalities

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-07-01

    Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant

  9. Finding determinants of audit delay by pooled OLS regression analysis

    Directory of Open Access Journals (Sweden)

    Tina Vuko

    2014-03-01

    Full Text Available The aim of this paper is to investigate determinants of audit delay. Audit delay is measured as the length of time (i.e. the number of calendar days from the fiscal year-end to the audit report date. It is important to understand factors that influence audit delay since it directly affects the timeliness of financial reporting. The research is conducted on a sample of Croatian listed companies, covering the period of four years (from 2008 to 2011. We use pooled OLS regression analysis, modelling audit delay as a function of the following explanatory variables: audit firm type, audit opinion, profitability, leverage, inventory and receivables to total assets, absolute value of total accruals, company size and audit committee existence. Our results indicate that audit committee existence, profitability and leverage are statistically significant determinants of audit delay in Croatia.

  10. 6 March 2013 - Committee for Employment and Learning, Northern Ireland Legislative Assembly, United Kingdom of Great Britain and Northern Ireland in the LHC tunnel and visiting the LHCb experiment at LHC Point 8. Director for Accelerators and Technology S. Myers with Vice-Chair T. Buchanan.

    CERN Multimedia

    Anna Pantelia

    2013-01-01

    6 March 2013 - Committee for Employment and Learning, Northern Ireland Legislative Assembly, United Kingdom of Great Britain and Northern Ireland in the LHC tunnel and visiting the LHCb experiment at LHC Point 8. Director for Accelerators and Technology S. Myers with Vice-Chair T. Buchanan.

  11. Audit Risk Assessment in the Light of Current European Regulations

    OpenAIRE

    Ciprian-Costel Munteanu

    2015-01-01

    Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of different as...

  12. A formalised performance assessment process to improve audit ...

    African Journals Online (AJOL)

    There is concern worldwide about corporate governance, director liability, ... organisations and the related responsibilities imposed on audit committees, it is ... the board, its committees and individual members should be evaluated regularly, ...

  13. Legislative update.

    Science.gov (United States)

    1999-07-23

    Recent State legislation on HIV-related issues is summarized. Connecticut enacted a bill imposing penalties when public servants and health care workers are deliberately exposed to body fluids. Louisiana passed a bill mandating HIV testing for each incoming State prison inmate. New York has several bills under consideration related to guardianship, confidentiality of crime victims who are potentially exposed to HIV, and disability benefits for firefighters and police officers who contract HIV, tuberculosis, or hepatitis in the line of duty. North Carolina has a new law aimed at serving additional clients in the State=s AIDS drug assistance program. Oregon is working on a bill authorizing HIV testing for all defendants who may have transmitted body fluids to a crime victim.

  14. IT auditing

    NARCIS (Netherlands)

    Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.

    2008-01-01

    This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in

  15. THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

    OpenAIRE

    Synthia Madya Kusumawati; Ancella A. Hermawan

    2013-01-01

    Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accou...

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

    Science.gov (United States)

    Daly, Kay L.

    2010-01-01

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

  17. The added value of auditing in a non-mandatory environment

    NARCIS (Netherlands)

    Duits, H.B.

    2012-01-01

    What is the `raison d'être' of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited

  18. The added value of auditing in a non-mandatory environment

    NARCIS (Netherlands)

    Hans Duits

    2012-01-01

    What is the ‘raison d’être’ of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited

  19. Mental health legislation and human rights in England, Wales and the Republic of Ireland.

    Science.gov (United States)

    Kelly, Brendan D

    2011-01-01

    wishes to protect the economic and social rights of the mentally ill through mental health legislation rather than general legislation. It is hoped that this preliminary analysis of mental health legislation will prompt deeper national audits of mental health and general law as it relates to the mentally ill, performed by multi-disciplinary committees, as recommended by the WHO. Copyright © 2011 Elsevier Ltd. All rights reserved.

  20. The management of acute myocardial infarction: guidelines and audit standards. Report of a workshop of the Joint Audit Committee of the British Cardiac Society and the Royal College of Physicians.

    Science.gov (United States)

    De Bono, D P; Hopkins, A

    1994-01-01

    Successful management of acute myocardial infarction depends in the first instance on the patient recognising the symptoms and seeking help as quickly as possible. Once in hospital, fast track admission procedures and protocols for pain relief, early thrombolysis and appropriate ancillary measures (eg aspirin, i.v. betablockers) should be promptly instituted. Specialist advice and, if necessary, transfer to specialist unit should be considered if additional complications arise. Follow-up management after discharge from hospital requires cooperation between primary and secondary care to prolong survival by reducing risk factors, using aspirin, betablockers and angiotensin converting enzyme inhibitors and instituting a suitable rehabilitation programme. Audit measures are included in the report to help general practitioners and hospital doctors review their practice and assess it against the standards set.

  1. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    Anon.

    2010-01-01

    Belarus: general legislation with amendments to laws on the use of atomic energy (2009) and criminal law on acts concerning the use of radioactive sources and administrative law for non criminal violations of radiation safety requirement (2009). Egypt: general legislation with law on activities in the nuclear and radiation field (2010). France: radioactive waste management with a decree establishing a committee on industrial co-ordination of radioactive waste (2010) and third part liability with a law on the recognition and indemnification of victims of nuclear tests conducted by France (2010). Germany: general legislation with a tenth amendment to the atomic energy act (2010), and act on environmental impact assessment (2009) concerning organisation and structure we find a revised version of statutes of the Radiation Protection Commission (2009), about radiation protection we find an act on the protection against non-ionizing radiation (2009), and for transport of radioactive materials we have an ordinance on the international transport of dangerous goods by road (2009). Ireland: In radiation protection we have an order to amend Regulations on active implantable medical devices (2010). Italy: general legislation we have a decree setting out rules for the sitting, construction and operation of nuclear installations (2010). Romania: general legislation with a law on the reorganisation of public authorities (2009). Slovak Republic: general legislation with an amendment of the atomic act (2009). spain: radioactive waste management with a law regulation limited investment companies quoted on the real estate market (2009). Ukraine: general legislation with an overview of recent amendments to laws in the field of nuclear energy (2009). (N.C.)

  2. Influencing the practice and outcome in acute upper gastrointestinal haemorrhage. Steering Committee of the National Audit of Acute Upper Gastrointestinal Haemorrhage.

    Science.gov (United States)

    Rockall, T A; Logan, R F; Devlin, H B; Northfield, T C

    1997-11-01

    To assess changes in practice and outcome in acute upper gastrointestinal haemorrhage following the feedback of data, the reemphasis of national guidelines, and specific recommendations following an initial survey. A prospective, multicentre, audit cycle. Forty five hospitals from three health regions participated in two phases of the audit cycle. Phase I: 2332 patients with acute upper gastrointestinal haemorrhage; phase II: 1625 patients with upper gastrointestinal haemorrhage. Patients were evaluated with respect to management (with reference to the recommendations in the national guidelines), mortality, and length of hospital stay. Following the distribution of data from the first phase of the National Audit and the formulation of specific recommendations for improving practice, the proportion of hospitals with local guidelines or protocols for the management of upper gastrointestinal haemorrhage rose from 71% (32/45) to 91% (41/45); 12 of the 32 hospitals with guidelines during the first phase revised their guidelines following the initial survey. There was a small but significant increase in the proportion of all patients who underwent endoscopy (from 81% to 86%), the proportion who underwent endoscopy within 24 hours of admission (from 50% to 56%), and the use of central venous pressure monitoring in patients with organ failure requiring blood transfusion or those with profound shock (from 30% to 43%). There was, however, no change in the use of high dependency beds or joint medical/surgical management in high risk cases. There was no significant change in crude or risk standardised mortality (13.4% in the first phase and 14.4% in the second phase). Although many of the participating hospitals have made efforts to improve practice by producing or updating guidelines or protocols, there has been only a small demonstrable change in some areas of practice during the National Audit. The failure to detect any improvement in mortality may reflect this lack of

  3. PENGARUH KEBERADAAN KOMITE AUDIT PADA HUBUNGAN POSITIF RISIKO PERUSAHAAN DENGAN KONSERVATISMA AKUNTANSI

    Directory of Open Access Journals (Sweden)

    Putu Diah Asrida

    2016-02-01

    Full Text Available The Impact of the Existence of the Audit Committees to the Relationship Between Company’s risk and Conservatism Accounting. The aim of the research is to examine the impact of the existence of the audit committees to the relationship between company’s risk and conservatism accounting. The audit committee is measured by proxy the number of audit committee members while the company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report from 2005 to 2009 and who applied conservative accounting as well as having an audit committee. The testing of hypothesis in this research is used moderated regression analysis (MRA. The result of hypothesis test indicated that audit committees affect the positive relationship between company’s risk and conservatism accounting. The higher of the company’s risk, then the audit committee will recommend the application of conservative accounting. This is proving that the existence of audit committees within the company can minimize the agent’s problem. Keywords: audit committee, company’s risk and accounting conservatism

  4. Clinical governance and external audit.

    Science.gov (United States)

    Glazebrook, S G; Buchanan, J G

    2001-01-01

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

  5. ¿Por qué auditar a los comités de ética en investigación? Why to audit to research ethics committees?

    Directory of Open Access Journals (Sweden)

    Estela Quiroz

    2010-09-01

    Full Text Available Los comités de ética en investigación biomédica tienen como responsabilidad asegurar la protección de los participantes humanos en las investigaciones. Para mejorar la calidad de su trabajo deben someterse a procedimientos de auditoría, encargadas por los patrocinadores, y de inspecciones por parte de la autoridad regulatoria. A través de dichos procedimientos se garantizaría que mejoren sus funciones, y así puedan perfeccionar su labor y cumplir de manera óptima con el objetivo para el que fueron creados.Ethics committees in biomedical research have the responsibility to ensure the protection of human participants in the studies. In order to improve the quality of their work they must undergo audit procedures commissioned by the sponsors and inspections done by the regulatory authorities. Through these procedures, improvement of their functions should be guaranteed, so they can optimize their tasks and accomplish in the best way the purpose for which they were created.

  6. 75 FR 26918 - Fishlake Resource Advisory Committee

    Science.gov (United States)

    2010-05-13

    ... requirements, brief participants on Payments to States legislative history, discuss the guidelines for Title II... following business will be conducted: (1) Welcome and Committee introductions; (2) Federal Advisory Committee Act overview and powerpoint; (3) review of Payments to States legislative history and discussion...

  7. Legislation and regulation

    International Nuclear Information System (INIS)

    1998-01-01

    This document presents the fulfilling of the Brazilian obligations under the Convention on Nuclear Safety. The Chapter 3 of the document contains some details about the Brazilian legislation and regulation, the nuclear and environmental licensing, and emergency preparedness legislation

  8. Legislation and regulation

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-09-01

    This document presents the fulfilling of the Brazilian obligations under the Convention on Nuclear Safety. The Chapter 3 of the document contains some details about the Brazilian legislation and regulation, the nuclear and environmental licensing, and emergency preparedness legislation.

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

    Directory of Open Access Journals (Sweden)

    Siti Elda Hiererra

    2014-12-01

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

  10. Auditing wildlife

    Directory of Open Access Journals (Sweden)

    B.K. Reilly

    2003-12-01

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

  11. Pengaruh Komite Audit Terhadap Kualitas Pelaporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderating Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Bei)

    OpenAIRE

    Puspa, Wywyk

    2015-01-01

    Financial report is one of stakeholder’s tools for making decision, therefore financial report are expected to have qualitative characteristics, which are relevant and reliable. To reduce the delay in submitting financial report, companies create good corporate governance mechanism. One of them is audit committee. The purpose of this study is to analyze the effect of audit committee to financial report quality and audit quality as moderating variable. The population in this study are all m...

  12. Audit Structure at CERN: Present Situation and Possible Evolution

    CERN Document Server

    2002-01-01

    This document describes the present situation and contains considerations regarding the possible evolution of the audit structure at CERN, following discussion in the Committee of Council in March 2002.

  13. Internal Audit Service | Internal Audit Service

    Science.gov (United States)

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

  14. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

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

  15. Legislation in the electricity economy 1980

    International Nuclear Information System (INIS)

    Antoni, W.; Haeusler, C.; Hermann, H.P.; Meyer-Woebse, G.; Schmidt, K.

    1981-01-01

    The authors survey substantial developments of legislation in the electricity economy in 1980. They deal with prominent, legal subjects of a political nature and discuss questions posed by the interpretation and application of laws with regard to supply concepts, to the 4th amendment to the anti-trust law, to legislation relating to the anti-trust law, to recommendations by the Investigation Committee, to rate approvals, general terms and conditions governing supplies, to atomic energy law, to the environmental protection law, to the law relating to the conservation of nature and preservation of rural amenities, to the law relating to roads and to developments of tax laws. (HSCH) [de

  16. A pilot audit exercise based on the principles of total quality ...

    African Journals Online (AJOL)

    This article is based on a case study on the pilot audit experience of the Vaal University of Technology (VUT). The VUT was one of the three institutions of higher learning to take part in the pilot audit exercise of the Higher Education Quality Committee. The article reflects on the impact that the audit had on the enhancement ...

  17. 12 CFR 715.10 - Audit report and working paper maintenance and access.

    Science.gov (United States)

    2010-01-01

    ... that the audit was performed and reported in accordance with the terms of the engagement letter... a summary of the results of the audit to the members of the credit union orally or in writing at the...”) so requests, the Supervisory Committee shall provide NCUA a copy of each of the audit reports it...

  18. Aspects of audit. 4: Acceptability of audit.

    OpenAIRE

    Shaw, C D

    1980-01-01

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

  19. 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.

  20. Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets Terhadap Tax Avoidance

    Directory of Open Access Journals (Sweden)

    Fitri Damayanti

    2016-01-01

    Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341

  1. PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Eka Lestari

    2018-03-01

    Full Text Available The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.

  2. Audits and their effectiveness in improving plant performance

    International Nuclear Information System (INIS)

    Callen, L.J.

    1986-01-01

    For several years, the NRC's performance appraisal teams (PATs) have been assessing the effectiveness of the various audit programs established by operating nuclear power plants. A major focus of the PAT assessments is on the audit programs mandated by 10 CFR, technical specifications, industry codes and standards, and NRC operating license conditions. These audits are typically performed by a plant's quality assurance organization, and program oversight is often provided at the corporate level by a safety review committee. The scope of these audit programs is broad, typically including such functional areas as maintenance, operations, health physics, emergency preparedness, training, procurement, and security. For an audit program to be truly effective in improving plant performance beyond the minimum level established by regulatory requirements, the audits must first be effective in identifying deficiencies that go beyond minimum regulatory requirements. The PAT experience to date is that typical industry audit programs are not designed to identify these types of deficiencies

  3. Legislative and political aspects of waste disposal

    International Nuclear Information System (INIS)

    Freiwald, J.

    1982-01-01

    In the Senate bill on waste disposal the definition for high-level waste was based on the source of the waste. High-level waste was defined as the liquids and solids resulting from reprocessing. The other terms defined in that bill that are crucial for any legislation dealing with high-level waste are storage and disposal. In the Senate bill, the definition of storage specifically mentioned transuranic (TRU) waste, but it did not include TRU waste in the definition of disposal. In the four House versions of the nuclear waste bill, the definition of high-level waste are addressed more carefully. This paper discusses the following four House committee's versions particularly pointing out how TRU waste is defined and handled: (1) Science Committee bill; (2) Interior Committee bill; (3) Commerce Committee bill; and (4) Armed Service Committee bill. The final language concerning TRU waste will depend on the next series of conference between these Committees. After resolving any differences, conferences will be held between the House and Senate. Here a concensus bill will be developed and it will go to the Rules Committee and then to the floor

  4. EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report’s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enforceable on 15 December 2016, the European Union issued the Directive 2014/56 / EU amending Directive 2006/43 / EC on statutory audits of annual financial statements and consolidated financial statements and EU Regulation no. 537/2014 on specific requirements for the statutory audit of public interest entities, both of which were published on the same date, June 17, 2014 and with the same application deadline, June 17, 2016. These normative acts foresee increased requirements for the reporting procedure in the statutory audit. Thus, the Directive provides for additional content requirements for the audit report, and the regulation requires additional information in the report but also the issuance and provision of other reports by the auditor: report to the audit committee of the public interest entity; In some cases, a report to the public-interest entity's supervisory authority or to the auditor's supervisory authority, and a transparency report published annually on the auditor's website. Our article details this information with direct reference to the content of these European official documents.

  5. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  6. 2017 statement of energy audits for big companies

    International Nuclear Information System (INIS)

    Daill, Guillaume

    2018-02-01

    This brochure presents in a synthetic manner the exploitation of the information contained in the mandatory energy audits database at the date of December 11, 2017. Since December 5, 2015, big companies are obliged to have a comprehensive energy audit. The France's Agency for Environment and Energy Management (Ademe) has been commissioned by the French ministry of energy to provide a platform for collecting these audits. Several ways are offered to the companies to comply with the legislation: the realisation of one or several energy audits, the ISO 50001 certification of their activities or a mix of both

  7. The Association of Academic Health Sciences Libraries' legislative activities and the Joint Medical Library Association/Association of Academic Health Sciences Libraries Legislative Task Force

    OpenAIRE

    Zenan, Joan S.

    2003-01-01

    The Association of Academic Health Sciences Libraries' (AAHSL's) involvement in national legislative activities and other advocacy initiatives has evolved and matured over the last twenty-five years. Some activities conducted by the Medical Library Association's (MLA's) Legislative Committee from 1976 to 1984 are highlighted to show the evolution of MLA's and AAHSL's interests in collaborating on national legislative issues, which resulted in an agreement to form a joint legislative task forc...

  8. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

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

  9. AUDIT COMMITTEE’S ROLE IN ENHANCING ACCOUNTABILITY OF THE ALBANIAN, PUBLIC SECTOR

    OpenAIRE

    Holtjana Bello

    2013-01-01

    The main question around which this paper is based is whether the public sector in Albania needs to establish the Audit Committees as a demand for enhanced quality of services and accountability over the use of public funds is increasing. This paper analyzes the role of public sector Audit Committees in common law practices established to advise management on the adequacy of structures and processes that ensure the integrity of the accounting, auditing, risk management internal controls, and ...

  10. Enhanced governance committees in South Africa’s national government departments: A conceptual exploration

    Directory of Open Access Journals (Sweden)

    Tankiso Moloi

    2015-04-01

    Full Text Available This paper argues that almost all other non-governmental institutions for instance banks and pension funds, in addition to the risk and audit committees, have credit committees in respect of banks and investment committees in respect of pension funds. These committees provide oversight on the core businesses of these institutions. In a similar manner, national government departments should not only have universal governance committees such as the audit and risk committees, instead the study envisions governance committees modelled around the idea parliamentary portfolio committees. The envisaged committees will remain governance committees with defined roles and responsibilities similar to the audit and risk committees that are already in existence in the national government departments.

  11. Legislation and regulation

    International Nuclear Information System (INIS)

    2001-01-01

    This document presents the fulfilling of the Brazilian obligations under the Convention on Nuclear Safety. The Chapter 3 of the document contains some details about the Brazilian legislation and regulation, the legislative and regulatory framework, regulatory body and responsibility of the license holder

  12. Legislation and regulation

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-09-01

    This document presents the fulfilling of the Brazilian obligations under the Convention on Nuclear Safety. The Chapter 3 of the document contains some details about the Brazilian legislation and regulation, the legislative and regulatory framework, regulatory body and responsibility of the license holder.

  13. Legislation and supervision

    International Nuclear Information System (INIS)

    1998-01-01

    In this part next aspects are described: (1) Legislative and supervision-related framework (reviews of structure of supervisory bodies; legislation; state supervision in the nuclear safety area, and state supervision in the area of health protection against radiation are given); (2) Operator's responsibility

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

    Directory of Open Access Journals (Sweden)

    Yati Nurhajati

    2015-08-01

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

  15. Internal corporate governance mechanisms and audit report lag: A study of Malaysian listed companies

    Directory of Open Access Journals (Sweden)

    Ummi Junaidda Binti Hashim

    2012-11-01

    Full Text Available This study attempts to investigate the link between corporate governance mechanisms and audit report lag for companies listed on Bursa Malaysia from 2007 to 2009. The 288 companies listed on Bursa Malaysia have been randomly selected. The corporate governance mechanisms examined include the board of directors and audit committee. It shows that there are significant negative relationships between board diligence, audit committee independence and expertise. The higher the number of meetings being held indicates that the board is discharging their role towards the company. The results show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. Its provide some evidence supporting the resource based theory, whereby characteristics of the audit committee, such as the resources and capabilities, could improve companies’ performance as well as corporate reporting.However, it could not provide any evidence concerning the link between board independence, board expertise, CEO duality and audit committee diligence on audit report lag. This study provides comprehensive examination of ARL on Malaysian listed companies for three years period. It is consider the initial study to provide a thorough examination of the association between corporate governance characteristics and ARL.

  16. AUDIT INFORMATION CONTENT

    OpenAIRE

    Ioan Rus

    2012-01-01

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

  17. 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.

  18. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

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

  19. TLD audit in the radiotherapy at the national level

    International Nuclear Information System (INIS)

    Kroutilikova, D.; Zackova, H.; Novotny, J.; Pridal, I.

    1998-01-01

    Czech legislation requires that all radiotherapy departments undertake quality independent audit annually. An authorized auditing group was created as a body of the National Radiation Protection Institute. It has been decided that TLD postal audit combined with film dosimetry would alternate with in situ audit every two or three years. For this, a local TLD measuring network has been established. The methods applied in the TLD audit were taken from EROPAQ and EURAQA projects in 1996 and modified to comply with Czech local circumstances. First TLD audits were started in February 1997. During the February to September period, 60 beams were checked: 26 Co-60 beams, 10 Cs-137 beams, 15 X-ray beams, and 9 electron beams. Details of the measurements and their results are given. (P.A.)

  20. Quick Reaction Report on the Audit of the Army Contract with the University of Texas at Austin Institute for Advanced Technology

    National Research Council Canada - National Science Library

    1992-01-01

    .... This audit was performed as part of the Special Audit of Federally Funded Research and Development Centers requested by the Office of Federal Procurement Policy and the House Appropriations Committee...

  1. Audit of Gaining Early Awareness and Readiness for Undergraduate Programs. Final Audit Report.

    Science.gov (United States)

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

    An audit was conducted to determine whether the U.S. Department of Education had implemented adequate management controls to administer the Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) in accordance with legislative, regulatory, and internal administrative requirements. The focus was on the fiscal year 2000 grant…

  2. Acid rain legislation update

    International Nuclear Information System (INIS)

    Storey, H.L.

    1990-01-01

    This paper presents the author's view that the coal industry should develop a strategy to respond to the global warming issue. A few weeks ago a speaker stated that the global warming issue placed coal at the crossroads. He stated that global warming legislation, could reduce the consumption of coal by approximately twenty-five percent, without global warming legislation coal would continue to grow at a approximately three percent per year. It is believed there is a path to be traveled between the two options, legislation or no legislation, that can result in coal obtaining the position as the primary fuel source for electrical generating throughout the world. This is a path the coal industry can define and should follow

  3. Specific Statistics of Czech Legislation

    Czech Academy of Sciences Publication Activity Database

    Novák, František

    2015-01-01

    Roč. 5, č. 3 (2015), s. 162-183 ISSN 1805-8396 Institutional support: RVO:68378122 Keywords : legislation * quantitative description of legislation * structure and development of the legislation in the CR Subject RIV: AG - Legal Sciences

  4. 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.

  5. 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

  6. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2012-01-01

    This section gathers the following national legislative and regulatory activities sorted by country: Bulgaria: General legislation; Czech Republic: General legislation; France: General legislation, Regulatory infrastructure and activity; Germany: General legislation; India: Liability and compensation, Organisation and structure; Ireland: Radiation protection, General legislation; Korea (Republic of): Organisation and structure; Lithuania: Regulatory infrastructure and activity, Radioactive waste management, Radiation protection, international cooperation, Nuclear safety; Poland: General legislation; Romania: Environmental protection; Russian Federation: Radioactive waste management; Slovenia: Nuclear safety; Spain: Liability and compensation, Nuclear security; Sweden: Nuclear safety; Turkey: Radiation protection, Regulatory infrastructure and activity, Nuclear safety, Liability and compensation; United States: General legislation

  7. 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.

  8. Auditing Quality in China

    OpenAIRE

    Ding, Shengyan

    2012-01-01

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

  9. The Association of Academic Health Sciences Libraries' legislative activities and the Joint Medical Library Association/Association of Academic Health Sciences Libraries Legislative Task Force.

    Science.gov (United States)

    Zenan, Joan S

    2003-04-01

    The Association of Academic Health Sciences Libraries' (AAHSL's) involvement in national legislative activities and other advocacy initiatives has evolved and matured over the last twenty-five years. Some activities conducted by the Medical Library Association's (MLA's) Legislative Committee from 1976 to 1984 are highlighted to show the evolution of MLA's and AAHSL's interests in collaborating on national legislative issues, which resulted in an agreement to form a joint legislative task force. The history, work, challenges, and accomplishments of the Joint MLA/AAHSL Legislative Task Force, formed in 1985, are discussed.

  10. Status of legislation

    International Nuclear Information System (INIS)

    Warner, C.

    1982-01-01

    The status of the House legislation, the major differences between the House and Senate legislation and a preview of what is likely to take place during the lame duck session in December are presented. The House legislation provides: long-term program leading toward permanent disposal of nuclear waste; an interim program for storage and for expansion of storage space for spent fuel; provides an R and D component through what is called a test and evaluation facility; an alternative long-term storage program based on a proposal to be completed by the Department of Energy on what's called Monitored Retrievable Storage; full upfront financing of the program through user fees based on contracts between the government and the users of the nuclear waste disposal services

  11. Legislation for nuclear disaster

    International Nuclear Information System (INIS)

    Nagata, Shozo

    2012-01-01

    Fukushima nuclear disaster accident clarified problems on nuclear-related legislation and its application. Legislation for nuclear disaster (LNA) could not respond to severe accident because assumed size of accident was not enough. After emergency event corresponding to the article 15 of LNA, was reported by the operator, more than two hours passed by the issuance of Emergency State Declaration. Off-site center could not work at all. This article reviewed outline of LNA and introduced discussion on the reform of legislation and its application. Reform discussion should be focused on swift and effective response readiness to emergency: 1) operator's substantial nuclear emergency drilling, (2) reinforcement of government's headquarters for emergency response, (3) after nuclear emergency, government's headquarters remained to enhance resident's safety from radiation hazard and (4) enactment of nuclear emergency preparedness guidelines for local communities. (T. Tanaka)

  12. 75 FR 4108 - Sunshine Act Meeting Notice; Board of Directors and Five Committees of the Board

    Science.gov (United States)

    2010-01-26

    ... Part 1622 to remove from its requirements the Board's Governance & Performance Review Committee when it.... Audit Committee 11 a.m. 2. Governance & Performance Review Committee. 3. Provision for the Delivery of.... Governance and Performance Review Committee Agenda 1. Approval of Agenda. 2. Approval of Minutes of the...

  13. 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.

  14. Audit Risk Assessment in the Light of Current European Regulations

    Directory of Open Access Journals (Sweden)

    Ciprian-Costel Munteanu

    2015-06-01

    Full Text Available Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of different aspects of audit risk. Our main objective is to stress the importance of detecting inherent and control risk, which lead to material misstatement at the assertion level. They need to be assessed so as to determine the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence. These pieces of evidence enable the auditor to express an opinion on the financial statements at an acceptably low level of audit risk. Therefore, we point to the fact that researchers as well as practitioners and policymakers have to be careful when using audit tools and assessing risk levels, as their conclusions continuously shape the regulations.

  15. Audit and trace log management consolidation and analysis

    CERN Document Server

    Maier, Phillip Q

    2006-01-01

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

  16. Implementing the legislation

    International Nuclear Information System (INIS)

    Silverstrom, L.

    1982-01-01

    Leon Silverstrom explained how nuclear waste disposal legislation would be implemented. The legislation provides a framework that recognizes the tremendous number of views and opinions on the subject and provides a mechanism that will allow all these interests to be expressed before final decisions are reached. Implementing procedures are outlined for: (1) the final repository; (2) interim or last resort storage; (3) research and development; (4) the monitored retrievable storage phases. The whole process will involve: environmental assessments and licensing requirements for each phase; construction of a test and evaluation facility; provision for sharing information with the states and interested parties; and procedures for public hearings and state rejection of propoped sites

  17. Status of legislation

    International Nuclear Information System (INIS)

    Gilman, P.

    1982-01-01

    The Senate passed 69 to 6 legislation to provide a comprehensive nuclear waste policy. This legislation restates some things the Department of Energy is already doing. It modifies some others, and in some cases it provides new authorities, principally in those areas of state participation and in the area of financing of the program. Some of the provisions of the Senate bill are: schedule for a number of items in the disposal of nuclear waste, the first being an area referred to as away-from reactor storage; a timetable for geologic disposal; a plan for the long-term storage of nuclear waste for spent fuels; a financing mechanism; and states participation

  18. Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants

    OpenAIRE

    Compernolle, Tiphaine

    2011-01-01

    This research tries to understand audit committee’s working and effectiveness. It aims to open the audit committee black box by analyzing the interactions between participants. The approach is comprehensive, based on analysis of 59 interviews with attendees of 32 CAC 40 companies’ audit committees. Impression management is a central phenomenon in such committee’s meetings. The risk of losing face, which is not felt in the same way by the attendees depending on their status, is a central motiv...

  19. Working with Your Legislative Delegation

    Science.gov (United States)

    Safransky, Robert J.

    2010-01-01

    In this article, the author discusses how to work with legislative delegation to get positive legislation passed. Most school districts have a person who is responsible for working with the legislators and informing them of the district's position on bills and issues that arise in each legislative session. Even if one has a full-time or part-time…

  20. Colombian mining legislation

    International Nuclear Information System (INIS)

    Mendoza Delgado, Eva Isolina

    2004-01-01

    The paper makes a historical recount of the mining legislation in Colombia, it is about the more relevant aspects of the Code of Mines, like they are the title miner, obligations, economic aspects, integration of mining areas and of the benefits contemplated in the law 685 of 2001

  1. Recent US legislative actions

    International Nuclear Information System (INIS)

    Daniel, P.

    1987-01-01

    A view on legislative events in the US from the outside is presented. The author comments on the general principles and advantages of free trade against the possibility of an embargo into the US on uranium, on the issue of sanctions against South Africa, and Namibia, and how these issues affect the world market for uranium

  2. Nuclear Regulatory legislation

    International Nuclear Information System (INIS)

    1984-06-01

    This compilation of statutes and material pertaining to nuclear regulatory legislation through the 97th Congress, 2nd Session, has been prepared by the Office of the Executive Legal Director, U.S. Nuclear Regulatory Commission, with the assistance of staff, for use as an internal resource document

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

    Science.gov (United States)

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

    2013-01-01

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

  4. Foreign trade legislation, war weapons control legislation

    International Nuclear Information System (INIS)

    Hucko, E.M.

    1993-01-01

    The volume contains, in addition to an introduction into the matter, the texts of the Foreign Trade Act (FTA), the War Weapons Control Act and all relevant ordinances. Foreign trade transactions of the Federal Republic of Germany are essentially, but not exclusively, governed by the FTA. They are strongly influenced by the legislation of the European Communities which in the form of directives are immediately effective here, and in the form of guidelines oblige the German lawgiver or ordinance giver to translate them into practice, mostly by appropriate modifications of the foreign trade ordinance, the import and export lists. It is not the war weapons which are the problem, but the so-called dual-use goods, namely articles, technologies and knowledge which, as a rule, serve civil purposes, which, however, may be used also to produce weapons, in particular ABC weapons or rockets. Nowadays we are concerned about several third-world states which are obsessed by the wish to build their own atomic bomb. (orig./HSCH) [de

  5. Organization of the Statutory Audit of Financial Statements in Romania

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

    Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

  6. The Impact of Competencies, Risk Management and Auditors Interactions on Internal Audit Effectiveness in Libyan Commercial Banks

    OpenAIRE

    Ashour, Mohamad Salah R; Sukoharsono, Eko Ganis; Ghofar, Abdul

    2015-01-01

    Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commer...

  7. Quick-Reaction Report on the Audit of ReCoupment Actions on Medicine Payments to Uniformed Services Treatment Facilities.

    Science.gov (United States)

    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

  8. Legislation hampers medical research in acute situations

    DEFF Research Database (Denmark)

    Thomsen, Jakob Hartvig; Hassager, Christian; Bro-Jeppesen, John

    2015-01-01

    situations. The Ethics Committees' approval of the trial justified by their competence and authority, combined with the NOK´s insight into the patient's wishes may be a relevant and feasible alternative to the current consent procedure. FUNDING: This work was supported by the European Regional Development......INTRODUCTION: Informed consent in incapacitated adults is permitted in the form of proxy consent by both the patients' closest relative (next of kin, NOK) and general practitioner (GP). In research in acute situations not involving pharmaceuticals, Danish legislation allows for randomisation...

  9. Corporate Governance Quality and Audit Quality in Malaysia

    OpenAIRE

    Wai Kee Ho; Yu Hock Oo; Chee Kueng Kwong

    2017-01-01

    This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period) and 2008 to 2012 (post-2007 Code period), consisting of 2,285 observations for each period. This study uses pooled ordinary least square (OLS) to test the research hypotheses and model. The results show that the effectiveness of the audit committee (AC) has no significant influence on...

  10. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

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

  11. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

    Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

  12. Audit Information Management System

    Data.gov (United States)

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

  13. Nuclear Regulatory Legislation

    International Nuclear Information System (INIS)

    1989-08-01

    This compilation of statutes and material pertaining to nuclear regulatory legislation through the 100th Congress, 2nd Session, has been prepared by the Office of the General Counsel, US Nuclear Regulatory Commission, with the assistance of staff, for use as an internal resource document. Persons using this document are placed on notice that it may not be used as an authoritative citation in lieu of the primary legislative sources. Furthermore, while every effort has been made to ensure the completeness and accuracy of this material, neither the United States Government, the Nuclear Regulatory Commission, nor any of their employees makes any expressed or implied warranty or assumes liability for the accuracy or completeness of the material presented in this compilation

  14. Instrumentation Audit: Responsibility Crisis and a Challenge to Organization

    International Nuclear Information System (INIS)

    Norpaiza Mohd Hasan; Siti Radiah Mohd Kamarudin; Hairul Nizam Idris; Zaharuddin Ahmad

    2011-01-01

    Scientific equipment today is one of the things that is very important in modern research and development. Research agencies usually have a lot of sophisticated scientific equipment and expensive, Nuclear Malaysia is one the example. When an organization has a lot of expensive equipment, so sometimes there are things that are overlooked that contribute to the damage of the equipment or the use of minimal equipment compared to the price. The audit committee was established to examine the equipment. This auditing purposely is to know the current status of condition, use and frequency of use of scientific equipment in Nuclear Malaysia. Committee is composed of a number of research officers and senior technical assistant. Committee is divided into 8 teams audit consists of 2 officers and a technician for each. Audit just only done on equipment purchased through quotations or tenders (for example more than RM50,000 ). Audit process performed from July 2010 to May 2011. A total of 62 scientific instruments were successfully audited. Results showed that 1.6 % damaged tools full 6.5 % while the device is being repaired by 90.3 % well-functioning tool. Most of the scientific equipment are damaged due to the turmoil that is the responsibility of lack of regular maintenance. Awareness of the importance of regular maintenance and use of log books among officials responsible still at low. Willingness to change from different attitude to be more responsible for the scientific equipment poses a challenge to the organization. (author)

  15. Determinants of nomination committee: New Zealand evidence

    Directory of Open Access Journals (Sweden)

    Md. Borhan Uddin Bhuiyan

    2011-09-01

    Full Text Available A sizable volume of corporate governance literature documents that an independent and competent board of directors matter for organizational success. In order to function effectively, board comprises of different sub-committees and the three most common sub-committees are audit committees, compensation committees and nomination committees. Surprisingly, there is a paucity of research in understanding the determinants of nomination committee notwithstanding the importance of an independent nomination committee in board selection process. We contribute to the nomination committee literature by investigating the factors associated with the determination of nomination committees in New Zealand. We find that cross-sectional variation in the firm-specific characteristics affect the existence of nomination committees. This finding casts doubt on the „one-size-fits all‟ approach of corporate governance. Our logistic regression of the nomination committee determinants indicates that firm size, governance regulation and busy directors are positively associated with the existence of nomination committees, whereas firm leverage, controlling shareholders, and director independence are negatively related to the formation of nomination committees.

  16. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  17. Corporate Governance - Key element in the Growth of Audit Quality

    Directory of Open Access Journals (Sweden)

    R. Almaşi

    2013-12-01

    Full Text Available In the recent years, because of the many financial scandals, we have witnessed numerous debates concerning topics, such as government enterprises or aspects of participants reporting process. It is obviously that it is necessary to examine the corporate governance issues and those relating to the audit committee; that’s why, even if the financial statements are the responsibility of the management, it’s important to ensure the provision of information taking into account the principles of true and fair play, in the audit committees and through the external auditors.

  18. An audit of traumatic brain injury (TBI) in a busy developing-world ...

    African Journals Online (AJOL)

    Committee in Neurotraumatology.[7] Four years later, at the ... the resources necessary to manage severe TBI according to interna- ... An audit of traumatic brain injury (TBI) in a busy .... The danger with this approach is that it risks becoming a.

  19. Interní audit a vnitřní řídící a kontrolní systém obchodní banky

    OpenAIRE

    Chytilová, Alice

    2012-01-01

    The bachelor thesis is focused on characterization of internal bank audit and internal control system in the bank. In the beginning the basic principles and goals of internal audit are described, legislation of internal bank audit and personality of internal auditor are determined subsequently. In the next part there is explained the position of internal audit in bank organization structure and recommended organization of internal audit department. For better illustration the possibilities of...

  20. Internal audit function: a comparison between private and public sector in Nigeria

    Directory of Open Access Journals (Sweden)

    Madawaki Abdulkadir

    2017-01-01

    Full Text Available This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors. While the results showed that differences exist in the reporting status between internal audit in the two sectors with private sector internal audit reporting to audit committee and chief executive officer and public sector internal audit reporting to chief executive officer and chief financial officer. Almost a similar amount of work is outsourced, and private sector entities are more likely to outsource than those in public sector. There is slight difference between internal audit activities and interaction with external auditor in the two sectors with private sector more likely to coordinate in the area of access to audit working papers.

  1. Exploring audit assistants decision to leave the audit profession

    OpenAIRE

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

    2017-01-01

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

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

    OpenAIRE

    Velte, Patrick; Azibi, Jamel

    2015-01-01

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

  3. Synthesis of Automated Vehicle Legislation

    Science.gov (United States)

    2017-10-01

    This report provides a synthesis of issues addressed by state legislation regarding automated vehicles (AV); AV technologies are rapidly evolving and many states have developed legislation to govern AV testing and deployment and to assure safety on p...

  4. Gun Control Legislation

    Science.gov (United States)

    2010-08-27

    harassing, stalking , or threatening an intimate partner or child of such intimate partner; and (9) persons convicted of misdemeanor domestic violence...reducing violent crime and illegal gang activity. However, the committee recommendation did not include $25 million for Phase Two of the NCETR project... Gang Deterrence and Community Protection Act of 2005 (H.R. 1279) was amended with a provision offered by Representative Diane Watson that would have

  5. The UK radiotherapy dosimetry audit network

    International Nuclear Information System (INIS)

    Thwaites, D.I.

    2002-01-01

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

  6. [Accreditation of Independent Ethics Committees].

    Science.gov (United States)

    Ramiro Avilés, Miguel A

    According to Law 14/2007 and Royal Decree 1090/2015, biomedical research must be assessed by an Research Ethics Committee (REC), which must be accredited as an Research ethics committee for clinical trials involving medicinal products (RECm) if the opinion is issued for a clinical trial involving medicinal products or clinical research with medical devices. The aim of this study is to ascertain how IEC and IECm accreditation is regulated. National and regional legislation governing biomedical research was analysed. No clearly-defined IEC or IECm accreditation procedures exist in the national or regional legislation. Independent Ethics Committees are vital for the development of basic or clinical biomedical research, and they must be accredited by an external body in order to safeguard their independence, multidisciplinary composition and review procedures. Copyright © 2016 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  7. Information report on state legislation

    International Nuclear Information System (INIS)

    Landau, M.

    1983-06-01

    Legislation that would consent to the Central Interstate Low-Level Radioactive Waste Compact has been introduced into Congress as H.R. 3002. Similar legislation is expected to be introduced into the Senate soon. This is the second compact consent legislation to be introduced into Congress this year - the first was the Northwest Compact, introduced in January. States in the Central Compact are AR, KS, LA, NE and OK. Enacted and introduced radioactive waste management legislation in various states is summarized

  8. International environmental legislation; Internationales Umweltrecht

    Energy Technology Data Exchange (ETDEWEB)

    Proelss, Alexander (ed.) [Trier Univ. (Germany)

    2017-07-01

    The book on international environmental legislation includes the following contributions: Development, sources and actors concerning the international environmental legislation, cross-national environmental justice, principles of the international environmental legislation, environmental protection by lawsuit, environmental protection and human right, environmental protection and trading, responsibility and liability, peaceful settlement of disputes, climatic change, preservation and sustainable use of the biodiversity, protection of air and space, oceanic protection, protection of inland waters, protection of the Antarctic and Arctic environment, waste and hazardous materials legislation.

  9. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2015-01-01

    This section treats of the following National legislative and regulatory activities: 1 - Canada: Liability and compensation; 2 - France: Liability and compensation; Nuclear safety and radiological protection; 3 - Greece: Organisation and structure; 4 - Hungary: General legislation; 5 - India: Liability and compensation; 6 - Japan: Liability and compensation; 7 - Korea: Liability and compensation; 8 - Lithuania: General legislation; Transport of radioactive material; 9 - Slovak Republic: International co-operation; Liability and compensation; 10 - Slovenia: General legislation; 11 - Switzerland: Liability and compensation; 12 - United States: Radioactive waste management

  10. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    These columns treat of the legislative and regulatory activities of different OECD countries: Australia (environment protection and biodiversity conservation act and regulations, 1999-2000); Bulgaria (basic standards for radiation protection, 2000); France (decree on the standard tax charged on polluting activities due from operators of installations classified for environmental protection purposes, 2000; amendment of the orders on the transport of dangerous goods by road and by rail, 2000); Georgia (law on nuclear and radiation safety, 1998); Germany (amendments to nuclear legislation implementing EURATOM directives, 2000; amendment to the nuclear third party liability provisions of the atomic energy act, 2001; amendment to the foreign trade ordinance, 2000; ordinance on the treatment of foodstuffs with radiation, 2000; general administrative regulations on radioactivity limits in food and feeds); Ireland (European communities regulations on foodstuffs treated with ionizing radiations, 2000); Japan (law for nuclear sitting area development, 2000; Republic of Korea (amendments to the act on compensation for nuclear damage, 2001); Latvia (act on radiation safety and nuclear safety, 2000); Lithuania (resolution approving the decommissioning program for Unit 1, Ignalina NPP, 2001); Luxembourg (grand-ducal regulations on the protection of the public against the risks resulting from ionizing radiation, 2000; grand-ducal regulations relating to foods and food ingredients treated with ionizing radiation, 2000); Mexico (norm regarding selection, qualification and training requirements for staff of a NPP, 2000; norm regarding solid residue as radioactive waste, 2000); Mongolia (law on nuclear weapons free status and its implementing resolution, 2000); Netherlands (amendment to the nuclear energy act, 2000); Norway (act on radiation and use of radiation, 2000); Pakistan (nuclear authority ordinance, 2001); Poland (atomic energy act, 2000); Spain (royal decree on activities

  11. THEORETICAL AND METHODOLOGICAL BASIS OF THE STUDY OF ENVIRONMENTAL AUDIT IN KAZAKHSTAN

    Directory of Open Access Journals (Sweden)

    V. Berezuyuk

    2014-12-01

    Full Text Available Practical problems of modern economic development of the country are associated with unresolved major theoretical issues in the field of auditing. One of them, in our opinion, is to determine the status of the audit as a form of scientific knowledge. This, in turn, requires a clear definition of the subject of audit, missing not only in domestic but also foreign economic literature. Theoretical study of the content and scope of the audit showed that there are different interpretations of this concept in the countries with developed market economies (US, UK and the Kazakhstan legislation. Analysis of multiple interpretations and definitions revealed a narrow view of the audit activities in Kazakhstan legislation. In order to improve the efficiency of the audit work is recommended management of large and medium-sized organizations use simulation methods, structural analysis and design based on the Conditional Split of the company business processes, sub-processes, procedures, functions, etc., which, ultimately, will allow Sort already performed the action and determine the need for the implementation of new procedures or functions aimed at improving the quality of the audit. Each audit organization yourself looking for ways to improve the quality of solutions using a variety of techniques, using the experience and creating in-house auditing standards, in particular, for the effective planning of the audit.

  12. FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    А. Sholoiko

    2015-04-01

    Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

  13. African American legislators' perceptions of firearm violence prevention legislation.

    Science.gov (United States)

    Payton, Erica; Thompson, Amy; Price, James H; Sheu, Jiunn-Jye; Dake, Joseph A

    2015-06-01

    Firearm mortality is the leading cause of death for young African American males, however, few studies have focused on racial/ethnic minority populations and firearm violence. The National Black Caucus of State Legislators advocates for legislation that promotes the health of African Americans. Thus, the purpose of this study was to collect baseline data on African American legislators' perceptions regarding firearm violence in the African American community. A cross-sectional study of African American legislators (n = 612) was conducted to investigate the research questions. Of the 612 questionnaires mailed, 12 were not deliverable, and 170 were returned (28%). Utilizing a three wave mailing process, African American legislators were invited to participate in the study. The majority (88%) of respondents perceived firearm violence to be very serious among African Americans. Few (10%) legislators perceived that addressing legislative issues would be an effective strategy in reducing firearm violence among African Americans. The majority (72%) of legislators perceived the most effective strategy to reducing firearm violence in the African American community should focus on addressing societal issues (e.g. crime and poverty). After adjusting for the number of perceived barriers, the number of perceived benefits was a significant predictor of legislators' perceived effectiveness of firearm violence prevention legislation for 8 of the 24 potential firearm violence prevention legislative bills.

  14. The legislative perspective

    International Nuclear Information System (INIS)

    Hartman, L.

    1990-01-01

    This paper reports that the United States Congress has only recently become interested in the issue of ballistic missile proliferation. It was primarily as a result of the outcome of the debate over chemical weapons legislation that Congress joined the issue of ballistic missile proliferation in the matter of restraints on foreign countries, particularly those based in Missile Technology Control Regime (MTCR) countries. This paper addresses the following questions: Is it Congress's place to enforce compliance with international agreements? More importantly, will such measures have the desired effect?

  15. 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...

  16. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  17. Audit mode change, corporate governance

    OpenAIRE

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

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

  18. An audit of the AECB - what it revealed

    International Nuclear Information System (INIS)

    Polland, R.

    1995-01-01

    An independent audit by the Office of the Auditor General of Canada concluded that the Canadian AECB needed updated legislation and improvements in its management processes and practices to facilitate its work of ensuring that the Canadian nuclear industry remains safe

  19. Comitê de Auditoria versus Conselho Fiscal Adaptado: a visão dos analistas de mercado e dos executivos das empresas que possuem ADRs Audit Committee versus Adapted Fiscal Council: the point of view of market analysts and executives of companies with ADRs

    Directory of Open Access Journals (Sweden)

    Fernanda Furuta

    2010-08-01

    Full Text Available Este estudo tem como objetivo obter a opinião dos executivos das empresas que operam no Brasil e negociam seus títulos no mercado norte-americano e dos analistas de mercado sobre a formação do Comitê de Auditoria ou do Conselho Fiscal adaptado. Para isso, foram aplicados questionários e realizadas entrevistas. A maioria dos executivos das empresas que formaram o Comitê de Auditoria apontaram que o nível de governança corporativa foi um dos fatores que mais influenciou na decisão de se formar um ou outro órgão. Por outro lado, a maioria dos executivos das empresas que formaram o Conselho Fiscal adaptado indicaram, além do nível de governança corporativa, o fato de ser auditada por uma das Big4 e a classificação da empresa conforme o valor agregado de mercado como fatores que influenciaram nas suas decisões. Não houve consenso de opiniões quanto ao Conselho Fiscal ser mais adaptável que o Comitê de Auditoria ao ambiente de negócios brasileiros, se as funções dos dois órgãos são distintas e se os custos associados à formação do Comitê de Auditoria são ou não relevantes. Assim, pode-se concluir que, em alguns aspectos, as percepções dos analistas de mercado e dos executivos das empresas são bastante diferentes.The aim of this study was to obtain the opinion of executives working in companies that companies that operate in Brazil and negotiate their titles in the North-American market and the opinion of market analysts. For that, we used questionnaires and made interviews. The majority of executives working in companies with an Audit Committee pointed out the level of Corporate Governance as one of the factors that most influenced the decision to establish either of the agencies. On the other hand, according to the majority of executives working in companies with an adapted Fiscal Council, the level of Corporate Governance, in addition to the fact that the company was audited by one of the Big4, and the company

  20. 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.

  1. Legislation, women, and breastfeeding.

    Science.gov (United States)

    Gibbons, G

    1987-01-01

    Governmental policies and legislation aimed at validating the dual role of women as mothers and wage earners can significantly strengthen breastfeeding promotion efforts. Examples of such laws and policies are maternity leave, breastfeeding breaks at the workplace, allowances for pregnant women and new mothers, rooming-in at hospitals, child care at the worksite, flexible work schedules for new mothers, and a national marketing code for breastmilk substitutes. The International labor Organization (ILO) has played an important role in setting international standards to protect working mothers. The ILO defines minimal maternity protection as encompassing: a compulsory period of 6 weeks' leave after delivery; entitlement to a further 6 weeks of leave; the provision during maternity leave of benefits sufficient for the full and healthy maintenance of the child; medical care by a qualified midwife or physician; authorization to interrupt work for the purpose of breastfeeding; and protection from dismissal during maternity leave. In many countries there is a lack of public awareness of existing laws or policies; i.e., working women may not know they are entitled to maternity leave, or pediatricians may not know that the government has developed a marketing code for breastmilk substitutes. Overall, the enactment and enforcement of legislation can ensure the longterm effectiveness of breastfeeding promotion by raising the consciousness of individuals and institutions, putting breastfeeding activities in the wider context of support for women's rights, recognizing the dual roles of women, and institutionalizing and legitimating support for breastfeeding.

  2. METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Bohdan Kostiuk

    2016-11-01

    Full Text Available Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service of Ukraine. The subject of research is the methods of audit by State Fiscal Service of Ukraine. Methods. It was used general and specific methods of research, including: analysis and synthesis, system and process approaches, induction and deduction, etc. Results. The problem of tax auditing process in Ukraine is the absence of integrated and systematic approach for its implementation. Unfortunately, the practice of the tax audit is not yet examined clearly. Today the basic principles of tax audit are considered by the scientists only in theory. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments that are designed fiscal service, the formation of evidence, procedure for using certain methods and techniques for auditing, information sources are ignored legislators and scientists. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments which are designed by fiscal service, the formation of evidence base, procedure of usage of certain methods and techniques for audit, information sources and other issues are ignored by legislators and scientists. Despite this, today the tax audit is a tool to fully examine and reduce the tax risks of the organization. Another problem of tax audit is that legislation doesn’t fix the notion of tax audit so there is no exact interpretation of it. Tax audit engages more efficient flow of taxes and fees to the state budget. Although there is increase of the efficiency of the national tax auditing mechanism now, but there are some problems which need be resolved in order to ensure rational tax revenues in the budget under the present conditions of socio

  3. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  4. Defense Contract Audit Agency Compensation Audits

    National Research Council Canada - National Science Library

    1999-01-01

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

  5. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

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

  6. THE EFFECT OF THE INTERNAL AUDIT AND FIRM PERFORMANCE: A PROPOSED RESEARCH FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Ebrahim Mohammed Al-Matari

    2014-01-01

    Full Text Available This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC; such as professional qualifications of the chief audit executive of the Internal Audit (IA, size, experience, and qualification; and firm performance. The presence of an internal audit department is significant as it is considered as the main element in employing accounting systems and this, in turn, assists in evaluating the department’s work. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance (CG covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process (Public Oversight Board, 1994. Consistent with previous studies of the importance of internal audit, this study provides comprehensive oversights on the relationship between internal audit and firm performance. The past literature reveals there is a paucity of studies exploring the association between internal audit characteristics (IAC and firm performance whether conceptual or empirical. The main objective of this study is to fill up the gap in the literature and provide an opportunity for future research to deeply to investigate this relationship.

  7. Draft Legislative Proposals

    DEFF Research Database (Denmark)

    Turcan, Romeo V.; Bugaian, Larisa; Niculita, Angela

    2015-01-01

    the objectives of the legislative proposals; discusses risks and challenges that HE in Moldova faces today and in the next 10-15 years; identifies expected outcomes; identifies basic principles on which the process will be founded; proposes a new structure for the HE sector; offers an example...... of a rationalization process, incl., a road map, recommending that there should be 7 universities in Moldova: 3 regional universities and 4 universities in Chisinau (capital); following the principle of clear demarcation between state regulation and institutional university autonomy, specifies universities powers...... and responsibilities; suggests a distinct separation between governance and management; suggests teaching and research funding formulae based on inputs and outputs; and outlines a new National Qualifications Framework....

  8. Romanian Nuclear Liability Legislation

    International Nuclear Information System (INIS)

    Banu, R.

    2006-01-01

    The regime of civil liability for nuclear damages in the Romanian legislation is defined especially by the Law no. 703/2001 on civil liability for nuclear damage, as well as the Government Decision no. 894/2003 for the approval of the Norms for the enforcement of Law no. 703/2001. These two documents constitute the legal framework that regulates the third party civil liability for nuclear damages. The paper is proposing to present the main elements of the relatively recent legal framework, namely: the principles content in the international acts on civil liability for nuclear damages, the subject to whom such law applies, the regime of civil liability for nuclear damages in Romania and provisions regarding the terrorist acts.(author)

  9. 21 CFR 26.73 - Joint Committee.

    Science.gov (United States)

    2010-04-01

    ... OF PHARMACEUTICAL GOOD MANUFACTURING PRACTICE REPORTS, MEDICAL DEVICE QUALITY SYSTEM AUDIT REPORTS, AND CERTAIN MEDICAL DEVICE PRODUCT EVALUATION REPORTS: UNITED STATES AND THE EUROPEAN COMMUNITY â... Committee with a view to bringing such new or additional procedures within the scope of that agreement and...

  10. 77 FR 53920 - NASA Federal Advisory Committees

    Science.gov (United States)

    2012-09-04

    ... Administration, and in accordance with the Memorandum for the Heads of Executive Departments and Agencies signed... Council and eight (8) Committees: Aeronautics; Audit, Finance and Analysis; Commercial Space; Education... agencies, of which NASA is a member) on U.S. space- based PNT policy, planning, program management, and...

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

    OpenAIRE

    Darius Vaicekauskas, Jonas Mackevičius

    2014-01-01

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

  12. AUDIT plan documenting method

    International Nuclear Information System (INIS)

    Cornecsu, M.

    1995-01-01

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

  13. Computer Assisted Audit Techniques

    OpenAIRE

    Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

    2007-01-01

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

  14. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

    In the need of renewing their system, the Internal Audit department has given a proposal for building a new one. Taking into consideration the problems of their system they elaborated a requirement's list with the functionalities and features they were expecting from the new management system. This new system would be primarily for the use of the Internal Audit staff but it would also support the follow-up of internal audit recommendations by potentially all CERN staff members.

  15. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

    The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.

  16. Legislative objectives and problems

    International Nuclear Information System (INIS)

    Charnoff, G.

    1978-01-01

    The moratorium on reprocessing of spent reactor fuels and proposals of the Federal government to provide storage of spent nuclear fuels are outlined again. Media publicity of failures of the government to deal with past decisions concerning nuclear power is discussed. It is pointed out that equal publicity has not been given to technical publications which indicate that the technology is available for fuel reprocessing and safe storage of radioactive wastes. It is proposed that if public confidence in nuclear energy is to be restored, Congress must limit itself to a directive to DOE to make future decisions concerning reprocessing and storage of spent fuels subject to the oversight of a committee selected by the American Physical Society and the National Academy of Science. The proposal would lead to technology-directed rather than politically-directed decisions concerning the expansion of nuclear power

  17. Medical audit on problem analysis and implementing changes at the ...

    African Journals Online (AJOL)

    Infection control and continuing medical education committees were formed where they did not exist. Conclusion/Recommendation: Hospital medical audit on problem analysis and implementation of changes in health units is highly effective in stimulating and empowering health care workers and hospital administrators to ...

  18. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  19. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

    Full Text Available Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics auditare based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnosticsof logistics processes and functions of enterprise. The goal of logistics audit is to provide comparative documentation for managementabout state of logistics in company and to show the potential of logistics changes in order to achieve more effective companyperformance.

  20. Navigating SA's climate change legislation

    International Nuclear Information System (INIS)

    Dickey, Suzanne

    2006-01-01

    It is proposed that there should be a legislation to address climate change and Greenhouse Gas Emission Reduction Bill. South Australian Government Greenhouse Strategy and climate change legislation in light of the far-reaching implications this legislation could have on clients, who face the impacts of climate change in the business and natural environment. It is a commitment to reduce greenhouse gas emissions in South Australia by 2050 to 60 per cent of 1990 levels

  1. Regulatory control, legislation and framework

    International Nuclear Information System (INIS)

    Parthasarathy, K.S.

    1998-01-01

    The legislation and regulations, a regulatory authority to authorise and inspect the regulated activities and to enforce the legislation and regulations, sufficient financial and man-power resources are the essential parts of a national infrastructure to implement the Basic Safety Standards. The legal framework consists of legislation (Act passed by Parliament) and the regulations (framed by the government and endorsed by the Parliament). This paper is primarily deals with the the legal framework set up in India for atomic energy activities

  2. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2014-01-01

    This section of the Bulletin presents a summary of the recent national legislative and regulatory activities sorted by country and topic: - Algeria: Nuclear security. - France: Radioactive waste management; Nuclear safety and radiological protection; General legislation; International co-operation. - Germany: International trade. - Indonesia: Nuclear security, General legislation. - Ireland: Nuclear safety and radiological protection; General legislation. - Lithuania: Nuclear security; Nuclear safety and radiological protection. - Slovak Republic: International co-operation; Liability and compensation; Environmental protection. - Switzerland: Radioactive waste management. - United Arab Emirates: Liability and compensation. - United States: Radioactive waste management; Licensing and regulatory infrastructure

  3. PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT

    Directory of Open Access Journals (Sweden)

    Gandy Wahyu Maulana Zulma

    2015-08-01

    Full Text Available This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management

  4. 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.

  5. Radiation safety audit

    International Nuclear Information System (INIS)

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

    2008-01-01

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

  6. Time to audit.

    Science.gov (United States)

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

    2012-09-01

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

  7. Stricter antitrust legislation?

    International Nuclear Information System (INIS)

    Heller, W.

    2007-01-01

    In November 2006, the German Federal Ministry of Economics sent a ministerial draft bill on combating price abuses in the energy supply and food trade sectors to the trade associations for comment. The bill must be seen as part of a set of measures of the federal government seeking to improve conditions for more competition in the energy sector. An omnibus law is to add a new Section 29 to the Act against Restrictions on Competition (Antitrust Act). The addition is to bear the heading of 'Power Economy' and has been designed to prevent a utility (vendor of electricity, gas, and district heat) from abusing its position on a market which it dominates either alone or together with other utility companies. Depending on the interests involved, comments on the draft bills differ. On the whole, this tightening up of antitrust legislation is preceived more as a repair job. Stricter antitrust provisions absolutely must also be seen in their European dimension. European firms not falling under this stricter antitrust law enjoy advantages over German firms. (orig.)

  8. Nuclear legislation and nuclear safety in Slovenia in the context of enlargement of EU

    International Nuclear Information System (INIS)

    Grlicarev, I.; Sirc, I.; Skraban, A.

    2003-01-01

    Slovenia, in the period after the Accession Treaty to the EU has been signed and the accession date is approaching, is concluding the tasks of aligning the national legislation and has started the observer status in all EU committees and other bodies. Some specific issues in this period in the area of nuclear legislation and nuclear safety are outlined here. The position of Slovenia regarding the latest developments in drafting the new nuclear safety legislation on an EU level is presented. Some experience gained during the implementation of the newly adopted legislation is given. (author)

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

    Science.gov (United States)

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

    2010-06-03

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

  10. Strengthening the Capacity of the Economic Committee of the ...

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

    The Economic Committee of the National Assembly (ECNA) of Viet Nam is mandated to review drafts of legislation related to economic management, ... The last will be achieved through study tours to Canada, Singapore and Malaysia.

  11. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  12. 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

  13. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

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

  14. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  15. 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.

  16. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  17. Nuclear legislation in Czech Republic

    International Nuclear Information System (INIS)

    Stuller, J.

    1996-01-01

    The paper presents the status of nuclear legislation in the Czech Republic, specifying the fields of nuclear activities covered, partially covered and uncovered by the present legislation. The licensing process and the competence and powers of the State Office for Nuclear Safety are also briefly described

  18. The impact of safety legislation

    International Nuclear Information System (INIS)

    Turner, J.L.; Gill, J.R.

    1989-01-01

    The impact of medicines legislation for radiopharmaceuticals is discussed with regard to product licensing, production and quality control, marketing authorisation within the EC, licensing exemptions and authorisation for administration. As regards safety legislation for radiopharmaceuticals the requirements of the Ionising Radiations Regulations 1985 are outlined. (UK)

  19. Legislative and Judicial Information Systems.

    Science.gov (United States)

    Becker, Louise Giovane

    1983-01-01

    Reviews computer applications in judicial, legal, and legislative information activities being used to support litigation and court administration, assist in searching for legislation and laws, aid criminal justice information systems, and provide appropriate bibliographic and reference assistance. Management issues in automating systems are…

  20. Legal Principles and Legislative Instrumentalism

    NARCIS (Netherlands)

    Gribnau, J.L.M.; Soeteman, A.

    2003-01-01

    Instrumentalist legislation usually underestimates the importance of legal principles in modern law. Legal principles are the normative core of a value oriented conception of law. They function as essential criteria of evaluation for lawmaking by the legislator and the executive. In fact,

  1. Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange

    Directory of Open Access Journals (Sweden)

    Ardiansyah Rasyid

    2014-07-01

    Full Text Available This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.

  2. Influence Implementation Internal Control To Quality Audit Internal Education Consultant In Indonesian

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

    Full Text Available Abstract This research focus to quality audit internal with accountancy Inspection. Hameed 1995 found that the most important factors that affect auditing quality are auditors experience honesty and the knowledge in accounting and auditing standards. Research into this express an inspection of Intern Accountancy amp attributed to Monetary inspection an consultant education with quality. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives . Since an entityamp8223s internal control is under the purview of its audit committee Krishnan 2005 the relation between audit committee quality and internal control weaknesses is a subject to be investigated. The methodology used is a quantitative analysis by examining the relationship between variables conceptually. While some study its accounting activity. In self-supporting internal control. Internal control is defined as a process affected by an entitys board of directors management and other personnel designed to provide reasonable assurance regarding the achievement of objectives International Organization of Supreme Audit Institutions 1998 its bearing by reporting level an environment and reduction conduct in reporting result of mistake. What finally involvement by Audit Intern can be of benefit. In addition to researching into proposing Audit Intern can improve the target of consultant education going concern.

  3. Food Irradiation. Standing legislation

    International Nuclear Information System (INIS)

    Verdejo S, M.

    1997-01-01

    The standing legislation in Mexico on food irradiation matter has its basis on the Constitutional Policy of the Mexican United States on the 4 Th. article by its refers to Secretary of Health, 27 Th. article to the Secretary of Energy and 123 Th. of the Secretary of Work and Social Security. The laws and regulations emanated of the proper Constitution establishing the general features which gives the normative frame to this activity. The general regulations of Radiological Safety expedited by the National Commission for Nuclear Safety and Safeguards to state the specifications which must be fulfill the industrial installations which utilizing ionizing radiations, between this line is founded, just as the requirements for the responsible of the radiological protection and the operation of these establishments. The project of Regulation of the General Health Law in matter of Sanitary Control of Benefits and Services, that in short time will be officialized, include a specific chapter on food irradiation which considers the International Organizations Recommendations and the pertaining harmonization stated for Latin America, which elaboration was in charge of specialized group where Mexico was participant. Additionally, the Secretary of Health has a Mexican Official Standard NOM-033-SSA1-1993 named 'Food irradiation; permissible doses in foods, raw materials and support additives' standing from the year 1995, where is established the associated requirements to the control registers, service constancies and dose limits for different groups of foods, moreover of the specific guidelines for its process. This standard will be adequate considering the updating Regulation of Benefits and Services and the limits established the Regulation for Latin America. The associated laws that cover in general terms it would be the requirements for food irradiation although such term is not manageable. (Author)

  4. Transposition of the new European Union audit regulation into the Croatian national law

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2016-11-01

    Full Text Available The audit reform in the EU had as a consequence the adoption of the new regulatory framework. The European Parliament adopted Directive 2014/56/EU amending the Directive 2006/43/EC on statutory audit in the EU and the EU Regulation No. 537/2014 containing requirements that relate specifically to the statutory audit of public interest entities. Each Member State needs to transpose the Directive into its national legislation and also ensure its implementation. Within the framework of transposing the Directive into the national regulation, each Member State had many options that allows them to tailor the provisions of the national law according to their needs and specific aspects of the national audit markets. However, the number of options brings risks that are connected to additional audit procedures and inefficiencies in the process of performing audit with the potential effects on the quality and cost of audits. The aim of this article is to analyse the most important (not used options of the Directive and Regulation according to the Croatian national legislation. In that sense, the article provides information about the definition of statutory audit and the subjects of statutory audit as well as the definition of public interest entities in Croatia. In addition, the audit profession in Croatia is analysed in the context of the “European audit passport”. The results of this research can be a base for future comparisons between Croatia and the other EU Member States. Finally, the implementation of this provisions will answer the question: Does the implementation of different options bring convergence or divergence within the single EU audit services market?

  5. Coping with EU environmental legislation

    DEFF Research Database (Denmark)

    Anker, Helle Tegner; de Graaf, Kars; Purdy, Ray

    2015-01-01

    A ‘burden reducing’ agenda has spurred an increased interest in how EU environmental legislation is transposed into national legislation—most prominently reflected in the principle of ‘no gold-plating’. Yet, an important question is to what extent transposition principles and practices may ensure...... on coherence and accessibility with respect to environmental legislation and that such issues deserve more attention in the transposition process.......A ‘burden reducing’ agenda has spurred an increased interest in how EU environmental legislation is transposed into national legislation—most prominently reflected in the principle of ‘no gold-plating’. Yet, an important question is to what extent transposition principles and practices may ensure...... a coherent and accessible body of environmental legislation, while at the same time ensuring adequate transposition of EU environmental legislation. This article analyses the existence, or emergence, of transposition principles and practices in three Member States—the United Kingdom, the Netherlands...

  6. 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

  7. 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

  8. Antinomy in Legislation in Indonesia

    Directory of Open Access Journals (Sweden)

    Zainal Arifin Mochtar

    2015-12-01

    Full Text Available A number of reality for laws as a production of Parliament and President was canceled by the Constitutional Court, occur as a result of the legislation matter that plural reflects the injustice and legal uncertainty. The high number of judicial review becomes signal less accommodation of citizen interests and rights in a legislation product. The absence of arrangement harmony made by Parliament gives impact on plural legislation sued. This paper attempts to describe some debate antinomy that characterizes the existence of legislation in Indonesia. The analysis showed, antinomy-conflict-norm in the legislation is one thing that is difficult to avoid, especially given the poor-legislative process in the parliament today. In each establishment of legislation, synchronization and norms harmonization is not a major pressing point, but defeated by transnational politics inter-faction in the parliament that actually looked more dominant. But when these norms conflict constituted a rule of law which are simultaneous, dynamic, and meet legal ideals, would not be a problem. As long as not to cause harm to the fulfillment of constitutional rights of citizens.

  9. Nuclear liability legislation in Slovenia

    International Nuclear Information System (INIS)

    Skraban, A.

    2000-01-01

    This paper gives some basic data about nuclear installations in Slovenia, reviews Slovenian national legislation in the field of third-party liability for nuclear damage, applicability of the international nuclear liability treaties in the Slovenian legal system and outlines some main provisions of national legislation. It also aims to give some facts about history and present status of nuclear insurance pool and the insurance of nuclear risks in Slovenia. Paper finally indicates also some future legislative steps with respect to nuclear third party liability, at national and international level. (author)

  10. Flexibility in radiation protection legislation

    International Nuclear Information System (INIS)

    Beaver, P.F.; Gill, J.R.

    1980-01-01

    The UK approach to radiation protection legislation is described in detail. The advantages are outlined of a flexible approach whereby the objectives of the legislation are clearly identified but the means of achieving these are left open or qualified by terms such as 'where reasonably practicable'. The roles and viewpoints of management and unions in such an approach are discussed especially with respect to legislation such as the Health and Safety at Work Act. Specific topics include requirements for notification of use, criteria for controlled areas and the tasks of the radiation protection adviser. (UK)

  11. 76 FR 25352 - Establishment of the FDIC Systemic Resolution Advisory Committee

    Science.gov (United States)

    2011-05-04

    ... Advisory Committee will serve solely in an advisory capacity and will have no final decision-making..., investors, bankruptcy professionals, representatives from the audit, accounting, credit rating, and legal...

  12. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  13. Development of the Australasian vascular surgical audit.

    Science.gov (United States)

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

    2012-01-01

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

  14. Information report on state legislation

    International Nuclear Information System (INIS)

    1982-01-01

    Summaries of laws enacted by states, during 1982, dealing with the management of low-level radioactive wastes are presented in this report. Also included are adopted resolutions, introduced legislation and introduced resolutions

  15. Legislative coalitions with incomplete information.

    Science.gov (United States)

    Dragu, Tiberiu; Laver, Michael

    2017-03-14

    In most parliamentary democracies, proportional representation electoral rules mean that no single party controls a majority of seats in the legislature. This in turn means that the formation of majority legislative coalitions in such settings is of critical political importance. Conventional approaches to modeling the formation of such legislative coalitions typically make the "common knowledge" assumption that the preferences of all politicians are public information. In this paper, we develop a theoretical framework to investigate which legislative coalitions form when politicians' policy preferences are private information, not known with certainty by the other politicians with whom they are negotiating over what policies to implement. The model we develop has distinctive implications. It suggests that legislative coalitions should typically be either of the center left or the center right. In other words our model, distinctively, predicts only center-left or center-right policy coalitions, not coalitions comprising the median party plus parties both to its left and to its right.

  16. Legislative Bargaining and Incremental Budgeting

    OpenAIRE

    Dhammika Dharmapala

    2002-01-01

    The notion of 'incrementalism', formulated by Aaron Wildavsky in the 1960's, has been extremely influential in the public budgeting literature. In essence, it entails the claim that legislators engaged in budgetary policymaking accept past allocations, and decide only on the allocation of increments to revenue. Wildavsky explained incrementalism with reference to the cognitive limitations of lawmakers and their desire to reduce conflict. This paper uses a legislative bargaining framework to u...

  17. Swiss legislation on dog ownership

    CERN Multimedia

    DSU Department

    2008-01-01

    The Swiss Permanent Mission in Geneva has requested CERN to inform the members of its personnel that a notice relating to Swiss legislation on dog ownership has been published on-line at the following address: http://www.eda.admin.ch/eda/en/home/topics/intorg/un/unge/gepri/pet.html This legislation is applicable to all international civil servants who own a dog. Relations with the Host States Service mailto:relations.secretariat@cern.ch http://www.cern.ch/relations/

  18. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    Anon.

    2009-01-01

    This part gathers the national legislative and regulatory activities. The subjects tackled are as follow: radiological protection (Belgium), transport of radioactive materials (Belgium, France), general legislation (Brazil, Ireland, Republic of Moldova, Serbia, Turkey), third part liability (Japan), radioactive waste management (Korea, Romania, Slovenia, Usa), regime of radioactive materials (Romania), organisation and structure (Switzerland), regime of nuclear installations (Usa), regulations on nuclear trade (Usa). (N.C)

  19. 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

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

    OpenAIRE

    Pysmenna, М.

    2017-01-01

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

  1. PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA

    Directory of Open Access Journals (Sweden)

    Jimy Abadi

    2011-11-01

    Full Text Available Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk. Stakeholderslook at independent auditor report for the financial statement include reasonable assuranceabout relevance and reliability. But without independence, the attestation function will be nil.In other words, the independence is perhaps the most essential factor in existence of a publicaccounting profession. The goal of this research are to examine and to get empirical evidenceabout influence of audit committee effectiveness, professional commitment, tenure of the auditfirm, and competition among public accountant firms to accountant public independenceaccordance external auditor perception in Surabaya. The analysis model for this researchuses multiple regression analysis. This research uses 91 samples of questionnaire responsefrom staffs of non big four affiliation and non-affiliation CPA firm. The result of this researchis committee audit effectiveness and commitment professional have significant influence topublic accountant independence individually. Tenure of the audit firm doesn’t havesignificant influence to public accountant independence individually. And the competitionamong public accountant firms has significant influence to public accountant independenceindividually for non affiliation CPA firms, while the competition among public accountantfirms doesn’t have significant influence to public accountant independence individually fornon big four affiliation CPA firms. Keywords:public accountant independence, audit committee effectiveness, professionalcommitment, tenure of the audit firm, competition among public accountant firms,external auditor perception

  2. Recovery Audit Program

    Data.gov (United States)

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

  3. Materiality in Financial Audit

    OpenAIRE

    Adriana Claudia GHIMIS

    2012-01-01

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

  4. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  5. TTVP Audit Database

    Data.gov (United States)

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

  6. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

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

  7. 75 FR 63204 - Sunshine Act Meeting of the Board of Directors and Its Committees; Amended Notice; Changes to...

    Science.gov (United States)

    2010-10-14

    ... the Audit Committee. 14. Consider and act on the report of the Operations & Regulations Committee 15. Consider and act on the report of the Governance & Performance Review Committee. 16. Consider and act on..., 2010. Patricia D. Batie, Corporate Secretary. [FR Doc. 2010-26078 Filed 10-12-10; 4:15 pm] BILLING CODE...

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

    OpenAIRE

    Ismail, Hashanah; Theng, Ung Chui

    2015-01-01

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

  9. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  10. Custos de auditoria e governança corporativa Audit costs and corporate governance

    Directory of Open Access Journals (Sweden)

    Patricia Maria Bortolon

    2013-04-01

    ência da auditoria externa, a limitação desta prática é uma tendência entre legisladores e reguladores.The service provided by an independent audit is essential to the greater transparency and reliability of the financial reporting of public companies. The topics explored in the international literature include possible threats to the auditors' independence and the quality of their analysis, the cost of their services and their relationship with corporate governance mechanisms. The present study investigates this topic in the Brazilian context. This has become possible following CVM Instruction No. 480, which obligates the disclosure of the costs of audit and non-audit services contracted to independent audit firms. The information provided by 131 companies in the first half of 2010 was analyzed to determine the relationship between corporate governance and audit and non-audit service costs. The proxies for governance that were used are given as follows: the five largest shareholders rights mismatch, the participation in premium listing segments of the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadoria e Futuros e Bolsa de Valores de São Paulo - BM&FBovespa, the existence of an audit committee and an internal audit department. The results point to a negative relationship between governance and audit costs, which suggests that the risk effect is predominant in the Brazilian market; that is, better governance practices reduce external audit's risks (legal and loss of reputation, thereby allowing them to charge less. Most studies in the international literature show a positive relationship in favor of the demand effect, but this is not consensual. According to this effect, better governance implies greater demands on the audit service, resulting in an increase in the fees charged. The relationship between non-audit service costs and good governance practices is also negative. Although studies have not shown that these costs can contribute to

  11. 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.

  12. 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

  13. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  14. Corporate Governance Quality and Audit Quality in Malaysia

    Directory of Open Access Journals (Sweden)

    Wai Kee Ho

    2017-01-01

    Full Text Available This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period and 2008 to 2012 (post-2007 Code period, consisting of 2,285 observations for each period. This study uses pooled ordinary least square (OLS to test the research hypotheses and model. The results show that the effectiveness of the audit committee (AC has no significant influence on audit fees in the pre- and post-2007 Code period, and the effectiveness of the board has no significant influence on audit fees in the pre-2007 Code period, although it has significant influence on audit fees in the post-2007 Code period. The results suggest that the existing corporate governance framework in relation to AC has limitation in its governance role on audit process. Our study contributes to existing literature conducted in the US, the UK and Australia where their institutional settings are different from that of Malaysia. In addition, our study is based on the 2007 Code’s recommendation which contributes to the previous research conducted in Malaysia and provides an insightful evidence to the regulator on the corporate governance regime in Malaysia.

  15. 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.

  16. Limiting Civil Liability in the Sphere of Business Auditing

    Directory of Open Access Journals (Sweden)

    Carmen COSTULEANU

    2011-09-01

    Full Text Available The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit entail special consequences. It is to some of the elements derived from this context that we refer in this paper, especially as there is often the underlying risk for the auditor to be held liable. It is worth noting that one cannot claim several compensations for the same action. Then, the auditor is not jointly liable with the other authors of the illicit actions which have caused damages. On the other hand, limited liability does not apply to the situations when it has been proven that the auditor has breached his professional duties with direct intent.

  17. 75 FR 39910 - Dixie Resource Advisory Committee

    Science.gov (United States)

    2010-07-13

    ... introductions, review the Federal Advisory Committee Act requirements, brief participants on Payments to States legislative history, discuss the guidelines for Title II and Title III funding and proposals, discuss...., Eastern Standard Time, Monday through Friday. SUPPLEMENTARY INFORMATION: The meetings are open to the...

  18. Clinical audits: who does control what? European guide lines;Audits cliniques: qui controle quoi? Lignes directrices europeennes

    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

  19. Communication of Audit Risk to Students.

    Science.gov (United States)

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

    This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)

  20. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  1. Çeşitli Ülkelerde İç Denetim-Performans Denetimi İlişkisi ve Türkiye Uygulamasının Değerlendirilmesi(The Relationship Between Internal Audit and Performance Audit In Some Countries and The Assesment of Turkish Application

    Directory of Open Access Journals (Sweden)

    Ahmet ÖZEN

    2015-06-01

    Full Text Available Aim to have legality and effectiveness of using funds in public sector necessitates auditing activity that contains process monitoring. Auditing is done both by public institutions’ themselves and also by an independent institution. The important side in this point is to have strong coordination between the internal auditing made by a public institution and external auditing made by another institution. For this purpose some countries and also Turkey have enacted some legislation. On the other hand, there are essential steps to be taken in our country. To take steps, is important to have an integrated structure of auditing process in Turkey.

  2. 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.

  3. Developing genetic privacy legislation: the South Carolina experience.

    Science.gov (United States)

    Edwards, J G; Young, S R; Brooks, K A; Aiken, J H; Patterson, E D; Pritchett, S T

    1998-01-01

    The availability of presymptomatic and predisposition genetic testing has spawned the need for legislation prohibiting health insurance discrimination on the basis of genetic information. The federal effort, the Health Insurance Portability and Accountability Act (HIPAA) of 1996, falls short by protecting only those who access insurance through group plans. A committee of University of South Carolina professionals convened in 1996 to develop legislation in support of genetic privacy for the state of South Carolina. The legislation prevents health insurance companies from denying coverage or setting insurance rates on the basis of genetic information. It also protects the privacy of genetic information and prohibits performance of genetic tests without specific informed consent. In preparing the bill, genetic privacy laws from other states were reviewed, and a modified version of the Virginia law adopted. The South Carolina Committee for the Protection of Genetic Privacy version went a step further by including enforcement language and excluding Virginia's sunset clause. The definition of genetic information encompassed genetic test results, and importantly, includes family history of genetic disease. Our experience in navigating through the state legislature and working through opposition from the health insurance lobby is detailed herein.

  4. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2016-01-01

    This section treats of the following National legislative and regulatory activities: 1 - France: General legislation, regulations and instruments; Nuclear trade (including non-proliferation); International co-operation; 2 - India: Licensing and regulatory infrastructure; Liability and compensation; 3 - Ireland: Nuclear safety and radiological protection (including nuclear emergency planning); Transport of radioactive material; Nuclear trade (including non-proliferation); 4 - Lithuania: Licensing and regulatory infrastructure; Nuclear safety and radiological protection (including nuclear emergency planning); Radioactive waste management; 5 - Luxembourg: Nuclear safety and radiological protection (including nuclear emergency planning); 6 - Slovak Republic: International co-operation; General legislation, regulations and instruments; 7 - Spain: Radioactive materials (including physical protection); Radioactive waste management; 8 - United States: Licensing and regulatory infrastructure

  5. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

    OpenAIRE

    Erna Pasanda; Natalia Paranoan

    2013-01-01

    This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates tha...

  6. Pengaruh Proporsi Komisaris Independen dan Komposisi Komite Audit terhadap Internal Control

    Directory of Open Access Journals (Sweden)

    Makhdalena Makhdalena

    2015-12-01

    Full Text Available Accounting manipulation that occurred in recent years makes accounting experts to focus on internal control issues. The experts agree that internal control is an important issue through a substance that can be given by the internal control. Internal control can be effective if supported by the proportion of independent commissioners and audit committee composition are adequate. Based on that idea, the researchers interested in conducting research that aims to find out: the influence of the proportion of independent commissioners and audit committee composition of the internal control eithersimultaneously or partially. Research conducted by the survey in 48 listed companies in Jakarta Stock Exchange manufacturing drawn at random from the population. Data used in this study are primary data from the questionnaire and secondary data from the annual report. Data were analyzed using path analysis. The results showed that: the proportion of independent commissioners and audit committee composition has a significant influence on the internal control eithersimultaneously or partially.

  7. 10 CFR 603.1295 - Periodic audit.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...

  8. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in accordance with GAGAS in effect at the audit date unless the borrower is directed otherwise, in writing, by RUS...

  9. Effective quality auditing

    International Nuclear Information System (INIS)

    Sivertsen, Terje

    2004-01-01

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

  10. Winning a prudence audit

    International Nuclear Information System (INIS)

    Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.

    1989-01-01

    The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)

  11. Monitoring of the natural gas exploitation in the Wadden Sea from the locations Moddergat, Lauwersoog and Vierhuizen, Netherlands. Advice of the Audit Committee 2011; Monitoring van de aardgaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen. Advies 2011 van de Auditcommissie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-04-15

    The Dutch governmental decree ('Rijksprojectenbesluit') on the project for natural gas exploitation in the Wadden Sea for the locations Moddergat, Lauwersoog and Vierhuizen gives the Dutch Petroleum Company (NAM) the possibility to produce natural gas under specific conditions in the Wadden Sea area from the six fields Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog East and Vierhuizen East. The precondition is that the (dynamic) nature in and around the Wadden Sea is not affected by subsidence as a result of the gas exploitation. For this, the NAM must monitor the subsidence and the nature values and report annually to the Dutch government. Also in the Rijksprojectbesluit it is determined that the Commission for Environmental Impact Assessment (EIA), as the independent auditor, will annually advise the responsible ministers on the EIA-report. This is the 2011 recommendation of the Audit Committee for exploitation of natural gas in the Wadden Sea [Dutch] Het Rijksprojectbesluit Gaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen geeft de Nederlandse Aardolie Maatschappij (NAM) de mogelijkheid om onder randvoorwaarden aardgas te produceren in het Waddenzeegebied uit de zes velden Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog Oost en Vierhuizen Oost. De randvoorwaarde is dat de (dynamische) natuur in en rondom de Waddenzee niet wordt aangetast door bodemdaling als gevolg van de gaswinning. Daarvoor moet de NAM de bodemdaling en de natuurwaarden monitoren en jaarlijks rapporteren aan de Nederlandse overheid. Ook is in het Rijksprojectbesluit bepaald dat de Commissie voor de milieueffectrapportage (m.e.r.) als onafhankelijke auditor de verantwoordelijke ministers jaarlijks zal adviseren over deze Rapportage. Dit is het 2011 advies van de Auditcommissie gaswinning onder de Waddenzee.

  12. Monitoring of the natural gas exploitation in the Wadden Sea from the locations Moddergat, Lauwersoog and Vierhuizen, Netherlands. Advice of the Audit Committee 2009; Monitoring van de aardgaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen. Advies 2009 van de Auditcommissie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-05-07

    The Dutch governmental decree ('Rijksprojectenbesluit') on the project for natural gas exploitation in the Wadden Sea for the locations Moddergat, Lauwersoog Vierhuizen gives the Dutch Petroleum Company (NAM) the possibility to produce natural gas under specific conditions in the Wadden Sea area from the six fields Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog East and Vierhuizen East. The precondition is that the (dynamic) nature in and around the Wadden Sea is not affected by subsidence as a result of the gas exploitation. For this, the NAM must monitor the subsidence and the nature values and report annually to the Dutch government. Also in the Rijksprojectbesluit it is determined that the Commission for Environmental Impact Assessment (EIA), as the independent auditor, will annually advise the responsible ministers on the EIA-report. This is the 2009 recommendation of the Audit Committee for exploitation of natural gas in the Wadden Sea. [Dutch] Het Rijksprojectbesluit Gaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen geeft de Nederlandse Aardolie Maatschappij (NAM) de mogelijkheid om onder randvoorwaarden aardgas te produceren in het Waddenzeegebied uit de zes velden Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog Oost en Vierhuizen Oost. De randvoorwaarde is dat de (dynamische) natuur in en rondom de Waddenzee niet wordt aangetast door bodemdaling als gevolg van de gaswinning. Daarvoor moet de NAM de bodemdaling en de natuurwaarden monitoren en jaarlijks rapporteren aan de Nederlandse overheid. Ook is in het Rijksprojectbesluit bepaald dat de Commissie voor de milieueffectrapportage (m.e.r.) als onafhankelijke auditor de verantwoordelijke ministers jaarlijks zal adviseren over deze Rapportage. Dit is het 2009 advies van de Auditcommissie gaswinning onder de Waddenzee.

  13. Monitoring of the natural gas exploitation in the Wadden Sea from the locations Moddergat, Lauwersoog and Vierhuizen, Netherlands. Advice of the Audit Committee on method for monitoring and null-measurement; Monitoring van de aardgaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen. Advies van de Auditcommissie over de opzet van de monitoring en de nulmeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-12-21

    The Dutch governmental decree ('Rijksprojectenbesluit') on the project for natural gas exploitation in the Wadden Sea for the locations Moddergat, Lauwersoog Vierhuizen gives the Dutch Petroleum Company (NAM) the possibility to produce natural gas under specific conditions in the Wadden Sea area from the six fields Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog East and Vierhuizen East. The precondition is that the (dynamic) nature in and around the Wadden Sea is not affected by subsidence as a result of the gas exploitation. For this, the NAM must monitor the subsidence and the nature values and report annually to the Dutch government. Also in the Rijksprojectbesluit it is determined that the Commission for Environmental Impact Assessment (EIA), as the independent auditor, will annually advise the responsible ministers on the EIA-report. This is the first recommendation of the Audit Committee for exploitation of natural gas in the Wadden Sea which in particular deals with the method for the monitoring and baseline measurement. [Dutch] Het Rijksprojectbesluit Gaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen geeft de Nederlandse Aardolie Maatschappij (NAM) de mogelijkheid om onder randvoorwaarden aardgas te produceren in het Waddenzeegebied uit de zes velden Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog Oost en Vierhuizen Oost. De randvoorwaarde is dat de (dynamische) natuur in en rondom de Waddenzee niet wordt aangetast door bodemdaling als gevolg van de gaswinning. Daarvoor moet de NAM de bodemdaling en de natuurwaarden monitoren en jaarlijks rapporteren aan de Nederlandse overheid. Ook is in het Rijksprojectbesluit bepaald dat de Commissie voor de milieueffectrapportage (m.e.r.) als onafhankelijke auditor de verantwoordelijke ministers jaarlijks zal adviseren over deze Rapportage. Dit is het eerste advies van de Auditcommissie gaswinning onder de Waddenzee waarin specifiek wordt ingegaan op de

  14. Monitoring of the natural gas exploitation in the Wadden Sea from the locations Moddergat, Lauwersoog and Vierhuizen, Netherlands. Advice of the Audit Committee 2010; Monitoring van de aardgaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen. Advies 2010 van de Auditcommissie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-10-15

    The Dutch governmental decree ('Rijksprojectenbesluit') on the project for natural gas exploitation in the Wadden Sea for the locations Moddergat, Lauwersoog and Vierhuizen gives the Dutch Petroleum Company (NAM) the possibility to produce natural gas under specific conditions in the Wadden Sea area from the six fields Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog East and Vierhuizen East. The precondition is that the (dynamic) nature in and around the Wadden Sea is not affected by subsidence as a result of the gas exploitation. For this, the NAM must monitor the subsidence and the nature values and report annually to the Dutch government. Also in the Rijksprojectbesluit it is determined that the Commission for Environmental Impact Assessment (EIA), as the independent auditor, will annually advise the responsible ministers on the EIA-report. This is the 2010 recommendation of the Audit Committee for exploitation of natural gas in the Wadden Sea. [Dutch] Het Rijksprojectbesluit Gaswinning onder de Waddenzee vanaf de locaties Moddergat, Lauwersoog en Vierhuizen geeft de Nederlandse Aardolie Maatschappij (NAM) de mogelijkheid om onder randvoorwaarden aardgas te produceren in het Waddenzeegebied uit de zes velden Moddergat, Nes, Lauwersoog C, Lauwersoog West, Lauwersoog Oost en Vierhuizen Oost. De randvoorwaarde is dat de (dynamische) natuur in en rondom de Waddenzee niet wordt aangetast door bodemdaling als gevolg van de gaswinning. Daarvoor moet de NAM de bodemdaling en de natuurwaarden monitoren en jaarlijks rapporteren aan de Nederlandse overheid. Ook is in het Rijksprojectbesluit bepaald dat de Commissie voor de milieueffectrapportage (m.e.r.) als onafhankelijke auditor de verantwoordelijke ministers jaarlijks zal adviseren over deze Rapportage. Dit is het 2010 advies van de Auditcommissie gaswinning onder de Waddenzee.

  15. Dissolution Threats and Legislative Bargaining

    DEFF Research Database (Denmark)

    Becher, Michael; Christiansen, Flemming Juul

    2015-01-01

    Chief executives in many parliamentary democracies have the power to dissolve the legislature. Despite a well-developed literature on the endogenous timing of parliamentary elections, political scientists know remarkably little about the strategic use of dissolution power to influence policymaking....... To address this gap, we propose and empirically evaluate a theoretical model of legislative bargaining in the shadow of executive dissolution power. The model implies that the chief executive's public support and legislative strength, as well as the time until the next constitutionally mandated election...

  16. Nuclear Liability Legislation in Slovenia

    International Nuclear Information System (INIS)

    Skraban, A.

    1998-01-01

    This paper reviews Slovenian national legislation in the field of third party liability for nuclear damage, applicability of the international nuclear liability treaties in Slovenia legal system and outlines some main provisions of national legislation. It is worth mentioning that legal instruments covering third party liability and compulsory insurance of such liability exist in Slovenia for almost 20 years and that our nuclear facilities are covered by relevant international treaties and conventions in this field, among them also by the Vienna Convention on Civil Liability for Nuclear Damage (from 1977) and the Joint Protocol Relating to the Application of the Vienna Convention and the Paris Convention (from 1994). (author)

  17. 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 ...

  18. 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.

  19. 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)

  20. Field Audit Checklist Tool (FACT)

    Science.gov (United States)

    Download EPA's The Field Audit Checklist Tool (FACT). FACT is intended to help auditors perform field audits, to easily view monitoring plan, quality assurance and emissions data and provides access to data collected under MATS.

  1. A Comparison of the Audit and Accreditation Tools Used By The Health Care Financing Administration, The Texas Department of Insurance, and The National Committee on Quality Assurance: The Cost of Multi-Agency Oversight on Medicare+Choice Plans in Texas

    Science.gov (United States)

    2001-04-12

    Comparison of Oversight Models in Managed Care 1 Running Head: Comparison of Oversight Models in Managed Care A Comparison of the Audit and...TITLE AND SUBTITLE A Comparison of the Audit and Accreditation Tools Used By The Health Care Financing Administration, The Texas Department of...Comparison of Oversight Models in Managed Care 5 A Comparison of the Audit and Accreditation Tools Used By The Health Care Financing

  2. Examining Auditing as an Essential Element of Financial Management and Good Governance in Local Government

    Directory of Open Access Journals (Sweden)

    Sindisile Maclean

    2014-06-01

    Full Text Available The purpose of the article is to address issues of auditing in the context of financial management as a contribution to good governance. Generally, not all local governments have effective and operational audit units and committees. As a result, auditing is not used as an essential element of good governance and this leads to bad audit outcomes like disclaimers and adverse opinions. The bad audit outcomes in local government have motivated the researcher to conduct the study on auditing. There are internal factors within the municipalities as well as external factors that are of interest and directed the researcher to have desire and commitment to make a contribution in this particular field of research. The key issues, amongst others, are principles of financial management, financial strategy, auditing functions such as forensic auditing, fraud auditing, forensic accounting and detection of fraud, including accounting systems and auditor’s role. This article will also attempt to reinforce existing theories and add value to local government financial discourse and good governance.

  3. 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.

  4. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

    Internal audit and risk management have the same goal: the control of risk. There are various roles for the internal audit in respect of risk management. The main limitations of internal audit in respect of risk management regards assuming risk management tasks. One of the main issues regarding risk management is to make sure that the key risks are taken into consideration and that the management and the board of the organization take action as needed. Internal audit could give advice to mana...

  5. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

    Accurate software engineering reviews and audits have become essential to the success of software companies and military and aerospace programs. These reviews and audits define the framework and specific requirements for verifying software development efforts. Authored by an industry professional with three decades of experience, Software Engineering Reviews and Audits offers authoritative guidance for conducting and performing software first article inspections, and functional and physical configuration software audits. It prepares readers to answer common questions for conducting and perform

  6. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.

  7. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

    Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.

  8. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

    Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...

  9. 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.

  10. Conducting One's Own Communication Audit.

    Science.gov (United States)

    Rogers, Donald P.; Goldhaber, Gerald M.

    1978-01-01

    Guidelines are offered to a college or university for conducting a communication audit. These include steps in planning the audit, use of the variety of tools available for administering the audit, the development and feedback to the institution, and development of recommendations to improve institutional communication. (JMF)

  11. Board of director characteristics and audit report lag: Australian evidence

    Directory of Open Access Journals (Sweden)

    Harjinder Singh

    2011-11-01

    Full Text Available This study examines whether board of director’s independence, financial expertise, gender, corporate governance experience and diligence impact the audit report lag exhibited by Australian publicly listed firms. Using a pooled sample of 500 firm-year observations obtained from the Australian Securities Exchange for the period 2004 to 2008, this study finds evidence that board member independence, board member financial expertise and, to a lesser extent, board member corporate governance experience are the most significant predictors associated with shorter/reduced audit report lag. Main findings are robust to alternative measures of audit report lag, board characteristics and control variables. Findings from this study clearly imply that boards play a substantial role in reducing audit report lag. Results imply that legislative and regulatory requirements, both in Australian and overseas, stipulating board member independence and financial expertise requirements are effective in improving the integrity of financial reporting, a key component of which is timeliness of financial reporting (encapsulated by audit report lag. In addition, an additional board characteristic that regulators should consider promoting among firms is board member corporate governance experience. Results from this study, therefore, have clear implications not only for regulators but also for key stakeholders such shareholders and management.

  12. ACHP | News | Legislation Passes Senate

    Science.gov (United States)

    Hillary Clinton. "Bipartisan approval of this legislation by an overwhelming margin reflects the Bingaman, former Senator Pete Domenici, and Senators Hillary Clinton and Richard Burr." At a Capitol , who introduced the House version; Sen. Hillary Clinton and former Sen.Pete Domenici, who introduced

  13. Seismic maps foster landmark legislation

    Science.gov (United States)

    Borcherdt, Roger D.; Brown, Robert B.; Page, Robert A.; Wentworth, Carl M.; Hendley, James W.

    1995-01-01

    When a powerful earthquake strikes an urban region, damage concentrates not only near the quake's source. Damage can also occur many miles from the source in areas of soft ground. In recent years, scientists have developed ways to identify and map these areas of high seismic hazard. This advance has spurred pioneering legislation to reduce earthquake losses in areas of greatest hazard.

  14. The Impact of FEP Legislation

    Science.gov (United States)

    Adams, Arvil

    1975-01-01

    This testimony, before a public hearing of the New York City Commission on Human Rights in May 1974, had three express focuses: (1) on urban poverty among blacks in the non-south; (2) on the enforcement of Fair Employment Practice (FEP) legislation and its effect on the economic position of blacks and other minority groups; and, (3) on guidelines…

  15. New Legislation on Capitol Hill

    Science.gov (United States)

    Wertman, John

    2016-01-01

    In this brief article, John Wertman describes the evolution of the Every Student Succeeds Act (ESSA) of 2015, the role the American Association of Geographers (AAG) played over the last decade in getting it passed, and the impact the Act has on funding for K-12 geography education. The legislation, while not perfect, includes promising new…

  16. Legislative vulnerability of minority groups.

    Science.gov (United States)

    Paula, Carlos Eduardo Artiaga; Silva, Ana Paula da; Bittar, Cléria Maria Lôbo

    2017-12-01

    Minorities are in an inferior position in society and therefore vulnerable in many aspects. This study analyzes legislative vulnerability and aims to categorize as "weak" or "strong" the protection conferred by law to the following minorities: elderly, disabled, LGBT, Indians, women, children/ adolescents and black people. In order to do so, it was developed a documental research in 30 federal laws in which legal provisions were searched to protect minorities. Next, the articles were organized in the following categories: civil, criminal, administrative, labor and procedural, to be analyzed afterwards. Legal protection was considered "strong" when there were legal provisions that observed the five categories and "weak" when it did not meet this criterion. It was noted that six groups have "strong" legislative protection, which elides the assertion that minorities are outside the law. The exception is the LGBT group, whose legislative protection is weak. In addition, consecrating rights through laws strengthens the institutional channels for minorities to demand their rights. Finally, it was observed that the legislative protection granted tominorities is not homogeneous but rather discriminatory, and there is an interference by the majority group in the rights regulation of vulnerable groups.

  17. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

    A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

  18. THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU

    Directory of Open Access Journals (Sweden)

    SLOBODAN POPOVIĆ

    2015-06-01

    Full Text Available Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU. One of the most important task is to manage companies and do the job of auditing of financial reporting companies. There are two established types of audits. Internal audit work, done throughout the year and external, done by the end of the financial year. Both have an obligation to express opinions, which must have a background in the competence and independence. The scope of the audit, generally speaking depends on the legislation of national economies, then the law governing accounting, and at the end of the law that frames the audit functions. The auditor's opinion is necessary in order to ensure the credibility of financial statements. Considering the focus, audit can be seen as activity of audits essentially activities related to the financial statements that are subject to services performed by certified auditors. An opinion on the financial statements of companies are included in the audit reports. They are prepared and certified by independent auditors. The revision in the economic terminology means testing of accounting statements of business enterprises. Internal audit work is done throughout the year, but external to the end of the financial year. Both have an obligation to express opinions, which must have a background in competence. Auditing activities are performed independently, objectively and with a great deal of independence in the work, by internal and external authorized auditors, so that they can provide the necessary information to the users of audit reports. Internal auditing can be seen in the two main ranges. The first is within the company in which some processes are functioning the same. Another scope is wide level, including observation of the wider society and the state, and includes observation of the entire public sector of a country. This mode of operation of the

  19. The Committee System for Competitive Bids in Local Government

    Directory of Open Access Journals (Sweden)

    P Bolton

    2009-07-01

    Full Text Available When a municipality contracts for goods or services, it must make use of competitive bidding / a public call for tenders for contracts over R200 000 as well as for long term contracts. A competitive bidding process generally consists of different stages, for example, compiling bid specifications, advertising the bid, the receipt and evaluation of bids, and the award and implementation of the contract. The Municipal Supply Chain Management Regulations require a municipality’s Supply Chain Management Policy to provide for a committee system to oversee the different stages. Such committee system must, moreover, consist of at least a bid specification committee, a bid evaluation committee and a bid adjudication committee. Until recently, little attention has been given by the courts to the roles and composition of the different committees in the committee system. It is only after government, and in particular, municipalities have begun to implement the committee system in their procurement processes that it is evident that problems are arising. In recent months, the courts have increasingly had to deal with issues pertaining to the implementation of the committee system.In this article, the relevant legislative provisions on the committee system for competitive bids in local government are discussed. The functions of each committee are explained and all the cases that have thus far involved the implementation of the committee system are critically analysed. Much attention is given to the cases since they serve as a warning to municipalities to uphold and comply with the rules relating to the roles and composition of the different committees. The cases illustrate how important it is for municipalities to ensure that the different committees are properly constituted and that decisions at meetings are properly taken. They also highlight the importance of the supervisory role of the municipal manager over the different committees. In light of the

  20. Legislation

    International Nuclear Information System (INIS)

    1996-01-01

    Nuclear Regulatory Authority of the Slovak Republic (NRA SR) developed a methodology and the NRA SR Chairman's Regulation that sets out a uniform administration procedure in collecting administration fees, for the purpose of applying the Act of the National council of the Slovak Republic on Administration Fees. Pursuant to the Act on Czech-Slovak technical standards, NRA SR has a function of an uneglectable participant in commenting on draft Slovak technical standards (STN). A total of 101 drafts were reviewed. The standard drafts in most cases concerned taking European standards and international standards over into the STN system, with respect to the Slovak Republic integration into the European Union. Coordination of technical standardization is assessed by the Council for Technical Standardization that is established at the Slovak Institute of Technical Standardization. The NRA SR's staff member takes part at meetings of the Council. In the third year of their existence, NRA SR started to issue their own publications that should provide legal and qualified information about peaceful use of nuclear power. NRA SR in co-operation with VUJE a.s. Trnava issued the first publication 'Selected legal documents on peaceful use of nuclear power (general binding legal regulations)'. The publication contains texts or extracts from 21 regulations

  1. Legislation.

    Science.gov (United States)

    Florio, David H.

    1979-01-01

    Highlights the issues to be dealt with during the 96th Congress including the establishment of a Department of Education, reauthorization of the Higher Education Act and related programs, and funding for fiscal 1980 and 1981. (JMF)

  2. Piloting a Structured Practice Audit to Assess ACGME Milestones in Written Handoff Communication in Internal Medicine.

    Science.gov (United States)

    Martin, Shannon K; Farnan, Jeanne M; McConville, John F; Arora, Vineet M

    2015-06-01

    Written communication skills are integral to patient care handoffs. Residency programs require feasible assessment tools that provide timely formative and summative feedback, ideally linked to the Accreditation Council for Graduate Medical Education Milestones. We describe the use of 1 such tool-UPDATED-to assess written handoff communication skills in internal medicine interns. During 2012-2013, the authors piloted a structured practice audit at 1 academic institution to audit written sign-outs completed by 45 interns, using the UPDATED tool, which scores 7 aspects of sign-out communication linked to milestones. Intern sign-outs were audited by trained faculty members throughout the year. Results were incorporated into intern performance reviews and Clinical Competency Committees. A total of 136 sign-outs were audited (averaging 3.1 audits per intern). In the first trimester, 14 interns (31%) had satisfactory audit results. Five interns (11%) had critical deficiencies and received immediate feedback, and the remaining 26 (58%) were assigned future audits due to missing audits or unsatisfactory scores. In the second trimester, 21 interns (68%) had satisfactory results, 1 had critical deficiencies, and 9 (29%) required future audits. Nine of the 10 remaining interns in the final trimester had satisfactory audits. Faculty time was estimated at 10 to 15 minutes per sign-out audited. The UPDATED audit is a milestone-based tool that can be used to assess written sign-out communication skills in internal medicine residency programs. Future work is planned to adapt the tool for use by senior supervisory residents to appraise sign-outs in real time.

  3. The use of safety audits

    International Nuclear Information System (INIS)

    Waldram, I.M.

    1991-01-01

    It is now widely recognized that implementation of an effective safety policy must include arrangements for auditing and feedback to the policy maker. In the E and P industry safety audits should cover the whole range of activities, from exploration to production, and including the specialist contractors widely employed. Audit schemes can be developed internally, or purchased as a package. In this paper, the development of a comprehensive audit policy is described, and a range of audit techniques are reviewed. The use of these techniques is described with special reference to drilling, diving and offshore construction in the UK sector of the North Sea

  4. Environmental audits: A lawyer's perspective

    International Nuclear Information System (INIS)

    Walls, S.K.

    1992-01-01

    This paper reviews the advantages and disadvantages of using environmental compliance audits to help detect potential environmental violations and/or potential problems. The paper focuses on the legal issues inherent in this type of audit. The primary purpose of conducting such an audit is to determine the suitability of a facility or a site prior to a transaction or to determine a company's own compliance before a regulatory agency identifies it. The paper discusses how to set up a compliance audit and then reviews how various government agencies view voluntary environmental audits. These voluntary actions are perceived by most agencies as commendable and result in significant decreases in penalties and assessments

  5. Regulatory and legal support of taxes-and-duties liabilities accounting and audit under the conditions of financial and economic crisis

    OpenAIRE

    Kupalova, G.; Matvienko, T.

    2010-01-01

    Actual problems of legislative control of tax transactions accounting and audit in Ukraine under the conditions of financial crisis are investigated. Priority directions of their solving with the view of the legislative, methodical and organization problems and taking into consideration tax system reformation and International Financial Reporting Standards introduction are defined.

  6. U.S.: proposed federal legislation to allow condom distribution and HIV testing in prison.

    Science.gov (United States)

    Dolinsky, Anna

    2007-05-01

    Representative Barbara Lee (D-CA) is reintroducing legislation in the U.S. House of Representatives that would require federal correctional facilities to allow community organizations to distribute condoms and provide voluntary counselling and testing for HIV and STDs for inmates. The bill has been referred to the House Judiciary Committee's Subcommittee on Crime, Terrorism, and Homeland Security.

  7. Contamination versus preservation of cosmetics: a review on legislation, usage, infections, and contact allergy

    DEFF Research Database (Denmark)

    Lundov, Michael Dyrgaard; Moesby, Lise; Zachariae, Claus

    2009-01-01

    cosmetics. In order to avoid contamination of cosmetics, the manufacturers add preservatives to their products. In the EU and the USA, cosmetics are under legislation and all preservatives must be safety evaluated by committees. There are several different preservatives available but the cosmetic market...

  8. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  9. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

    Mar 30, 2015 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which outlines the ... the principles of integrity, objectivity, confidentiality, and competency, and IDRC's Code of. Conduct and the Values and Ethics Code for the Public Service;.

  10. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

    Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…

  11. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

    Full Text Available Development of the road network, increasing motorization of the population significantly increase the risk of accidents. Experts in the field of traffic are developing methods to reduce the probability of accidents. The ways of solving the problems of road safety audit at various stages of the «life» of roads are considered.

  12. Auditing with incomplete logs

    NARCIS (Netherlands)

    Mian, Umbreen Sabir; den Hartog, Jeremy; Etalle, Sandro; Zannone, Nicola

    2015-01-01

    The protection of sensitive information is of utmost importance for organizations. The complexity and dynamism of modern businesses are forcing a re-think of traditional protection mechanisms. In particular, a priori policy en-forcement mechanisms are often complemented with auditing mechanisms that

  13. National audit of provision of MRI services 2006/07

    Energy Technology Data Exchange (ETDEWEB)

    Barter, S. [Royal College of Radiologists, London (United Kingdom)], E-mail: sue.barter@addenbrookes.nhs.uk; Drinkwater, K.; Remedios, D. [Royal College of Radiologists, London (United Kingdom)

    2009-03-15

    In 2003 the Royal College of Radiologists Clinical Radiology Audit Sub-Committee began an audit process evaluating the standards of provision of magnetic resonance imaging (MRI) services. This was prompted by the publication of the 2002 Audit Commission Report, which had identified that lack of MRI provision was responsible for more than half of the total waiting times for diagnostic imaging investigations. The audit found that the time from request to report did not meet the standard for cancer staging examinations, but nationally, was within the target set for routine orthopaedic examinations. However, national mean waiting times were longer than recommended for both cancer and orthopaedic MRI. Since then, there has been massive investment in MRI capacity, both from installation of MRI systems in NHS Trusts, and in England, from outsourcing of routine MRI cases through the Department of Health contract with an independent provider. A re-audit in 2006/7 shows that there has been a significant improvement in waiting times for routine orthopaedic examinations, but the position with cancer staging examinations has deteriorated. Control chart methodology shows that underperformance is due to common cause variation, i.e., improvements need to be made to the overall process from receiving the request for MRI to the issue of the report. Follow-up with participating departments demonstrated there were some common themes for underperformance, and suggestions for improvement are made from departments with best performance.

  14. National audit of provision of MRI services 2006/07

    International Nuclear Information System (INIS)

    Barter, S.; Drinkwater, K.; Remedios, D.

    2009-01-01

    In 2003 the Royal College of Radiologists Clinical Radiology Audit Sub-Committee began an audit process evaluating the standards of provision of magnetic resonance imaging (MRI) services. This was prompted by the publication of the 2002 Audit Commission Report, which had identified that lack of MRI provision was responsible for more than half of the total waiting times for diagnostic imaging investigations. The audit found that the time from request to report did not meet the standard for cancer staging examinations, but nationally, was within the target set for routine orthopaedic examinations. However, national mean waiting times were longer than recommended for both cancer and orthopaedic MRI. Since then, there has been massive investment in MRI capacity, both from installation of MRI systems in NHS Trusts, and in England, from outsourcing of routine MRI cases through the Department of Health contract with an independent provider. A re-audit in 2006/7 shows that there has been a significant improvement in waiting times for routine orthopaedic examinations, but the position with cancer staging examinations has deteriorated. Control chart methodology shows that underperformance is due to common cause variation, i.e., improvements need to be made to the overall process from receiving the request for MRI to the issue of the report. Follow-up with participating departments demonstrated there were some common themes for underperformance, and suggestions for improvement are made from departments with best performance

  15. A survey of community child health audit.

    Science.gov (United States)

    Spencer, N J; Penlington, E

    1993-03-01

    Community child health medical audit is established in most districts surveyed. A minority have integrated audit with hospital paediatric units. Very few districts use an external auditor. Subject audit is preferred to individual performance audit and school health services were the most common services subjected to medical audit. The need for integrated audit and audit forms suitable for use in the community services is discussed.

  16. POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

    OpenAIRE

    Victoria FIRESCU

    2014-01-01

    The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit ev...

  17. Organizing Committee Advisory Committee 187

    Indian Academy of Sciences (India)

    Organizing Committee. V M Datar (Chairman). Bhabha Atomic Research Centre, Mumbai, India. D C Biswas (Convener). Bhabha Atomic Research Centre, Mumbai, India. K Mahata (Secretary). Bhabha Atomic Research Centre, Mumbai, India. Z Ahmed. Bhabha Atomic Research Centre, Mumbai, India. P V Bhagwat.

  18. A scheme for the audit of scientific and technological standards in clinical nuclear medicine

    International Nuclear Information System (INIS)

    Perkins, A.C.; Jarritt, P.H.

    2002-01-01

    Aim: Audit is the process whereby the quality of a service is monitored and optimised. It forms an essential component of the quality assurance process, whether by self-assessment or by external peer review. In the UK the British Nuclear Medicine Society (BNMS) has undertaken external organisational audit of departments providing clinical nuclear medicine services. This work aimed to develop a more thorough and service specific process for the audit of scientific and technological standards in nuclear medicine. Materials and Methods: The audit process has been implemented using written audit documents to facilitate the audit procedure. A questionnaire forms part of the formal documentation for audit of the scientific and technical standards of a clinical service. Scientific and technical standards were derived from a number of sources including legal requirements, regulatory obligations, notes for guidance, peer reviewed publications and accepted good clinical practice (GCP). Results: The audit process graded the standards of an individual department according to legal or safety requirements (Grade A), good practice (Grade B) and desirable aspects of service delivery (Grade C). The standards have been allocated into eight main categories. These are: Instrumentation; Software and data protection; Electrical Safety; Mechanical Safety; Workstation Safety; The Control of Substances Hazardous to Health (COSHH); Radiation Protection; Scientific and Technical staffing levels. During the audit visit a detailed inspection of clinical and laboratory areas and department written documentation is also necessary to validate the data obtained. Conclusion: The printed scheme now provides a means for external audit or self-assessment. There should be evidence of a well-organised and safe environment for both patients and staff. Health and Safety legislation requires written local rules and these records should be available to demonstrate the standard of service provision. Other

  19. TENORM legislation - Theory and practice

    International Nuclear Information System (INIS)

    Tsurikov, N.; Koperski, J.

    2002-01-01

    Processing of minerals often increases concentrations of naturally occurring radioactive materials (NORM) in mineral concentrates, products and waste streams. This so-called TENORM (Technologically Enhanced Naturally Occurring Radioactive Materials) phenomenon can result in usually very small increases of radiation exposures to workers and the public. However, proposed international radiation protection standards are likely to bring the TENORM issue into the realm of regulatory concern. Verbatim adoption by the national legislation's of the radiation protection standards like those proposed in the IAEA's 1996 Basic Safety Standards (BSS) would present enormous practical problems. Many industries and industrial practices would, for the first time, become subjected to the provisions of radiation protection legislation. Consequently, registration, licensing, occupational and environmental monitoring, statutory reporting, appointment of appropriately qualified staff, new approaches to the management of minerals and waste labeled as 'radioactive', etc. would be required. This would be mirrored by corresponding demands on the regulatory authorities, needing to provide an increased radiation protection regulatory control. In response to new Australian and other national radiation protection legislation that have incorporated the BSS criteria, this paper illustrates their impact on a number of industries that historically have not been considered as dealing with radioactive materials. The paper also proposes a number of initiatives that could be considered. Nationally, those initiatives should aim at adopting radiation protection legislation that is commensurate with the nature of the minerals industry operations, national circumstances, conditions and interests without compromising rational radiation protection practices. Otherwise, non-judicious application of the BSS would result in major diversions of resources from well recognized occupational health and safety issues

  20. PENGARUH PENGENDALIAN INTERNAL PERUSAHAAN DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP FEE AUDIT

    Directory of Open Access Journals (Sweden)

    Esti Widiasari

    2016-02-01

    Full Text Available Good internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study is to examine the influence of internal control function and corporate governance structures, i.e. major shareholders, independent commissioners and audit committe, toward audit fees. This study is replication of Hay’s et al. research in 2008. The data collection uses purposive sampling method. Data was collected from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2005-2007. The method used in analysis is multiple linear regression. The results show that internal audit functions do not affect to audit fees. By contrast, audit committee negatively influence toward audit fees. The two corporate governance structures (major shareholders and independent commissioners have significant positive influncial on audit fees. The results consistent with previous studies and consistent with the explanation that controls are complementary (controls, corporate governance and auditing are complement, an increase in one control will lead to an increase in the others.

  1. THE EFFECT OF AUDIT FOLLOW-UP AND SIZES ON THE AUDIT QUALITY

    OpenAIRE

    Mahpiansyah Mahpiansyah

    2017-01-01

    ABSTRAK Penelitian ini mengukur pengaruh ukuran audit dan tindak lanjut hasil audit terhadap kualitas audit di Indonesia. Pemerintah Indonesia memiliki dua institusi audit: eksternal dan internal audit. Tindak lanjut audit adalah perkembangan pelaksanaan rekomendasi audit dari audit eksternal untuk memperbaiki laporan keuangan auditee. Penelitian ini menganalisa data 33 provinsi dari tahun 2009 sampai dengan tahun 2013 dari Ikhtisar Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (ILHP ...

  2. A legislator`s guide to municipal solid waste management

    Energy Technology Data Exchange (ETDEWEB)

    Starkey, D; Hill, K

    1996-08-01

    The purpose of this guide is to allow individual state legislators to gain a better understanding of municipal solid waste (MSW) management issues in general, and examine the applicability of these concerns to their state. This guide incorporates a discussion of MSW management issues and a comprehensive overview of the components of an integrated solid waste management system. Major MSW topics discussed include current management issues affecting states, federal activities, and state laws and local activities. Solid waste characteristics and management approaches are also detailed.

  3. 29 CFR 96.12 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of States, Local...

  4. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...

  5. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...

  6. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...

  7. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...

  8. 30 CFR 735.22 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...

  9. Study reputational risk in an audit

    Directory of Open Access Journals (Sweden)

    M. N. Volkova

    2016-01-01

    Full Text Available The introduction of international sanctions and the formation of intense competition among companies in the Russian market and the related need to assess their risk of reputation that directly affect the value of the goodwill of the company is very important. The article presents the main reputational risks Russian enterprises, which need to be analyzed in the course of the audit. The definition of "reputational risk", which is a challenge due to the problems associated with certain norms of economic security. Currently in economics there are no deep research on managing reputational risks of commercial structures. Is a list of the main risks for Russian companies, such as fraud, financial problems, bankruptcy, information leaks, lawsuits, violating the legislation and labor disputes, allegations of money laundering, tax evasion. It is concluded that the occurrence of at least one of reputational risks will inevitably lead to the gradual emergence of the rest. As well as a diagram the relationship reputational risks. Under the present scheme, identified reputational risks that arise in the financial problems of the enterprise. It was determined that the most significant reputational risks are tax evasion, violation of the law and labor disputes, allegations of money laundering and lawsuits. These risks are managed should have a strategic character. The strategic nature of the management can be achieved through the implementation of effective marketing communication policy. The risk management policy should be made a compulsory item - audit of the calculation and analysis of reputational risk. Compiled scheme of action needed to reputational risk.

  10. Impact of the legislation on electric utilities

    International Nuclear Information System (INIS)

    De Long, M.

    1982-01-01

    The possible impact of Federal nuclear waste legislation on electric utilities is discussed. The proposed legislation will set forth a well defined program enabling utilities with nuclear plants to make long term plans under a statutory mandate committed to an available technology and implementation timetable. The legislation includes the necessary specificity for the utility companies to fulfill their responsibilities in describing their waste disposal plans to their customers, the concerned public, and state and local legislators

  11. Audit in forensic pathology.

    Science.gov (United States)

    Burke, M P; Opeskin, K

    2000-09-01

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

  12. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  13. Audit risk assessment model

    OpenAIRE

    Jodelienė, Rita

    2010-01-01

    The recent changes of the global scale caused by the development of business and an excessive use of subjective decisions and estimates when drawing up financial statements have caused an increased pressure that may lead to fraudulent financial reporting. Audit firms are obligated to express an independent opinion on the truthfulness and fairness of the information presented in financial statements to enable the users to take informed economic decisions. Therefore, it is important to further ...

  14. FY 2012 Audit Plan

    Science.gov (United States)

    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

  15. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

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

  16. US legislative proposals for nuclear export controls

    International Nuclear Information System (INIS)

    Donnelly, W.H.

    1977-01-01

    Some of the topics covered are: Congress' perception of proliferation; completed legislation for non-proliferation; partially complete legislative initiatives in the 94th Congress; non-proliferation measures defeated or vetoed; and legislation for non-proliferation in the 95th Congress

  17. Legislative Basis of Pedagogical Education in Japan

    Science.gov (United States)

    Kuchai, Tetiana

    2014-01-01

    Legal framework policy of Japan in the field of education has been analyzed. The problem of influence of legislative materials on the development of education in Japan, its legislative support has been considered. It has been defined that directive materials affect the development of education system in Japan. Legislation policy of the country is…

  18. Legislations the field of food irradiation

    International Nuclear Information System (INIS)

    1987-05-01

    An outline is given of the national legislation in 39 countries in the field of food irradiation. Where available the following information is given for each country: form of legislation, object of legislation including information on the irradiation treatment, the import and export trade of irradiated food, the package labelling and the authorization and control of the irradiation procedures

  19. Report on the oil and gas construction compliance audit 2005

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    An increase in oil and gas activity in British Columbia (BC) has prompted concerns about whether the oil and gas industry has maintained compliance with relevant legislation. Following discussions between various government agencies in 2003, a decision was made to conduct annual inter-agency construction compliance audits. The audits lasted approximately 14 days for each phase. During the 2005 audit, teams conducted 135 compliance audit inspections, concentrating on stream crossings, working in and about streams, snow and ice fills and ice bridges; sewage management and disposal at campsites and drilling rigs; special wastes and water usage by camps, drilling rigs and seismic crews. Although most operations were found to be in compliance with these major components, it was suggested industry should continue to take responsibility and be accountable to monitor their activities to ensure compliance with all applicable approval conditions. This would include requiring contractors, construction and exploration personnel to be trained and aware of all regulatory requirements. Industry should also ensure the water use permits are valid for the volumes of water actually required for construction needs. It was concluded that another audit will be conducted during the 2005/6 drilling season. Camp sewage management, water usage and special waste portions of the audit will be conducted over a 2 week period earlier in the year to coincide with higher activity levels. In addition, enforcement responses to persistent offenders should continue to be elevated. Companies should be both encouraged and assisted in developing innovative and progressive methods of addressing difficult and challenging public health, safety and environmental issues. Regional boundary maps were included, as well as stream classifications. 21 tabs., 3 figs.

  20. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

    Consultant paediatricians in Ireland were surveyed to evaluate their perceptions of the hospital audit environment and assess their involvement in the audit process. Eighty nine (77%) replied of whom 66 (74%) had an audit department and 23 (26%) did not. Sixteen (18%) felt their hospital was well resourced for audit and 25 (28%) felt the culture was very positive but only 1 (1%) had protected time. For 61 (69%) consultants audit was very important with 38 (43%) being very actively involved in the process. The most frequent trigger for audit was non consultant hospital doctor (NCHD) career development, cited by 77 (87%). The new Professional Competence Scheme and the National Quality and Risk Management Standards will require the deficiencies identified in this survey be addressed.

  1. ALCOHOL RELATED TRAFFIC SAFETY LEGISLATION

    Directory of Open Access Journals (Sweden)

    E.B.R. DESAPRIYA

    2002-01-01

    Full Text Available There is a substantial amount of evidence from experimental studies to indicate that a variety of individual skills are impaired at blood alcohol concentrations (BACs well below 0.05%. Epidemiological studies indicate that the risk of a crash increases sharply for drivers with BACs below 0.05%. The correlation between drunk driving and the risk of traffic accidents has been established on the individual as well as the aggregate level. The BAC level legally permitted is a public policy decision by legislators, while scientists can present experimental and epidemiological evidence indicating the BAC level at which psychomotor skills deteriorate and accident probabilities increase. There is considerable epidemiological evidence to support the fact that the risk of alcohol impaired drivers being involved in traffic crashes rises with increasing BAC's. By contrast, the evidence on the BAC at which a driver should be regarded as committing an offence has been the subject of much debate and various legislative decisions. Historically, per se laws specify BAC levels which are a compromise figure intended to reflect both the point at which a driver becomes significantly more likely to be involved in an accident than a comparative driver with a zero BAC and that which is politically acceptable, but falls within the BAC region of increased accident liability. Therefore, the per se legislation in most countries has not kept pace with scientific progress. This study suggests that if saving lives on the road is an important issue, then, passing laws that incorporate scientific and epidemiological studies, is necessary.

  2. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2014-01-01

    This section treats of the following activities sorted by country: 1 - Belarus: International cooperation, Organisation and structure, Licensing and regulatory infrastructure, Nuclear safety and radiological protection; 2 - France: Nuclear safety and radiological protection, Radioactive waste management, Environmental protection, Liability and compensation, International co-operation; 3 - Hungary: General legislation, Radioactive waste management, Nuclear security; 4 - Ireland: Nuclear safety and radiological protection (including emergency planning); 5 - Lithuania: Licensing and regulatory infrastructure; 6 - Moldova: Nuclear safety and radiological protection; 7 - Portugal: Radioactive waste management, Nuclear safety and radiological protection; 8 - Slovak Republic: Radioactive waste management, Liability and compensation; 9 - Spain: Radioactive waste management; 10 - Ukraine: Radioactive waste management; 11 - United Kingdom: Organisation and structure

  3. Peer Effects in Legislative Voting

    DEFF Research Database (Denmark)

    Harmon, Nikolaj Arpe; Fisman, Raymond; Kamenica, Emir

    2016-01-01

    variation in seating across the two venues of the Parliament (Brussels and Strasbourg), we show that this effect reflects persistent peer influence: a pair of MEPs who have sat together in the past are less likely to disagree on a vote even if they do not sit together during that particular vote.......Abstract We exploit seating rules in the European Parliament to estimate causal peer effects in legislative voting. We find that sitting next to each other reduces by 13 percent the likelihood that two Members of the European Parliament (MEPs) from the same party differ in their vote. Using...

  4. Analisis Pengaruh Keahlian, Independensi, Perencanaan Audit dan Supervisi Audit terhadap Kualitas Audit pada Inspektorat Provinsi Sumatera Utara

    OpenAIRE

    Pohan, Nur Aisah

    2015-01-01

    The objective of the research was to analyze the influence of skill, independence, audit planning, and audit supervision on audit quality simultaneously and partially and to find out that motivation could moderate the correlation of skill, independence, audit planning, and audit supervision with audit quality at the Inspectorate of North Sumatera Province office. The research used causal research method. The population and the samples consisted of 66 supervision officials at the Inspectorate ...

  5. INTERNAL AUDIT AND RISK MANAGEMENT

    OpenAIRE

    Elena RUSE; Georgiana SUSMANSCHI (BADEA); Daniel DĂNECI-PĂTRĂU

    2014-01-01

    The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (un)chance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities int...

  6. 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...

  7. DOD Financial Management: Improvement Needed in DOD Components’ Implementation of Audit Readiness Effort

    Science.gov (United States)

    2011-09-01

    DOD Financial Management Abbreviations AFB Air Force Base COSO Committee of Sponsoring Organizations of the Treadway... Management and mismanagement.11 All of DOD’s programs on GAO’s High- Risk List relate to its business operations, including systems and processes... Management maintains audit readiness through risk -based periodic testing of internal controls utilizing the OMB Circular No. A-123, Appendix A

  8. PENGARUH NPM, FDR, KOMITE AUDIT, PERTUMBUHAN USAHA, LEVERAGE DAN SIZE TERHADAP MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Mahfudzotun Nahar

    2017-04-01

    Full Text Available The purpose of this study was to know the influence of NPM , FDR, Audit Committee, the sales growth (growth, leverage and size of the company earnings management practices of Islamic banking in Indonesia. The dependent variable used in this study was calculated using the earnings management of discretionary accruals. The independent variables used in this study is the net profit margin ratio, the ratio of Financing to Deposit Ratio, the Audit Committee, Sales Growth (Growth, Leverage and Firm Size.             The sample in the study of Islamic banking, comprising both Sharia Bank or Sharia in commercial banks by the Financial Services Authority statistics as of June 2015. The sample was selected using purposive sampling was then obtained 6 Islamic Banks and 12 Sharia sampled in this study ,             The results of this study indicate that there is significant influence between NPM ratio to earnings management of Islamic banking. As for the ratio of FDR, the Audit Committee, Growth, Leverage and Size (size of the company had no significant effect on earnings management practices in Islamic banking. Keywords: earnings management, NPM, FDR,audit committee, Growth, Leverage, Company Size

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

    Science.gov (United States)

    2016-05-01

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

  10. DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

    Science.gov (United States)

    2017-02-01

    DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to...Accountability Office Highlights of GAO-17-85, a report to congressional committees February 2017 DOD FINANCIAL MANAGEMENT Significant Efforts Still...actions to address the IPAs’ recommendations. Office of Management and Budget (OMB) guidance and the Department of Defense’s (DOD) Financial

  11. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in...

  12. 7 CFR 1290.10 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...

  13. The ICA Communication Audit: Process, Status, Critique

    Science.gov (United States)

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

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

    Directory of Open Access Journals (Sweden)

    George CALOTĂ

    2009-12-01

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

  15. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

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

    LENUS (Irish Health Repository)

    Cadogan, C

    2015-03-01

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

  17. GHG legislation: Lessons from Taiwan

    International Nuclear Information System (INIS)

    Huang, W.M.; Lee, Grace W.M.

    2009-01-01

    Taiwan has drafted a Greenhouse Gas (GHG) Reduction Bill in 2006, which is currently undergoing the legislative process in the Congress. The purpose of this study is to reexamine the legal framework and contents of this Bill, evaluate potential problems and propose recommendations. This study advocates that setting the GHG reduction targets should be settled in this Bill. In addition, based on the analysis of international experiences, it is recommenced that emissions trading scheme in the Bill should be focused on large emission sources and the share of allowance auction should be increased to reduce gratis allocation. Furthermore, from the calculation results based on the long-range energy alternative planning (LEAP) model, a conflict is observed for the existing energy policy and GHG reduction efforts in Taiwan. That is, coal-burning power plants will be the most important source of energy for Taiwan in the future. In order to reduce this conflict, the authors have recommended that the Bill should also be integrated with other relevant existing legislation to achieve a complementary effect.

  18. Employment protection legislation in Croatia

    Directory of Open Access Journals (Sweden)

    Marina Kunovac

    2014-06-01

    Full Text Available According to business climate and competitiveness indicators published by international organisations, Croatia is a country with a rigid labour market and a high level of the legal protection of employees. Given that an Act on Amendments to the Labour Act (OG 73/13 entered into force in Croatia in June 2013, this paper examines changes in employment protection legislation in Croatia and Central and Eastern European (CEE countries, as well as in Croatia's main trading partners during the period between 2008 and 2013. A cross-country comparison shows a strong downward trend in legal employment protection in most CEE countries during the observed period, primarily as concerns individual dismissal in the cases of regular employment contracts, while in the case of temporary employment the protection strengthened slightly. On the other hand, despite the adoption of amendments to the Labour Act (LA, Croatian labour legislation governing employment protection for regular employment contracts remains relatively inflexible compared to that in other countries.

  19. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2017-01-01

    This section treats of the following National legislative and regulatory activities: 1 - Algeria, Nuclear safety and radiological protection, Executive Decree No. 17-126 of 27 March 2017; 2 - Belgium, Liability and compensation, Law of 7 December 2016 modifying the law of 22 July 1985 on third party liability in the field of nuclear energy; 3 - Canada, Liability and compensation, Ratification by Canada of the Convention on Supplementary Compensation for Nuclear Damage; 4 - France, Radioactive waste management: Decree No. 2017-231 of 23 February 2017 implementing Article L. 542-1-2 of the French Environmental Code (Code de l'environnement) and setting out the provisions of the National Radioactive Material and Waste Management Plan; and Order of 23 February 2017 implementing Decree No. 2017-231 of 23 February 2017 implementing Article L. 542-1-2 of the French Environmental Code setting out the provisions of the National Radioactive Material and Waste Management Plan; Liability and compensation: Order of 10 November 2016 amending the Appendix to the Order of 19 August 2016, setting the list of reduced liability amount sites pursuant to Decree No. 2016-333 of 21 March 2016 implementing Article L. 597-28 of the Environmental Code and relating to third party liability in the nuclear energy field; International co-operation: Decree No. 2016-1225 of 16 September 2016 making public the Protocol to the Co-operation Agreement between the Government of the French Republic and the Government of the Hashemite Kingdom of Jordan for the Development of the Pacific Uses of Nuclear Energy, signed in Paris on 27 August 2008; 5 - Germany, Transport of radioactive materials: New Versions of Ordinances on the Transport of Dangerous Goods (2017); Radioactive Waste Management: Act on the Reorganisation of the Responsibility of Nuclear Waste Disposal (2017); 6 - Lithuania, Nuclear security: Cyber security; Nuclear installations: Free release criteria of buildings and site of nuclear

  20. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2015-01-01

    This section treats of the following National legislative and regulatory activities: 1 - Australia: General legislation - Bill to amend the Australian Radiation Protection and Nuclear Safety Act 1998; 2 - France: General legislation - Law No. 2015-992 of 17 August 2015 on the energy transition for green growth; ASN Report on the state of nuclear safety and radiation protection in France in 2014; 3 - Germany: Radioactive waste management - First Ordinance to amend the 2005 Gorleben Development Freeze Ordinance (2015); 4 - Greece: Radioactive waste management - Joint Ministerial Decision establishing the national policy on the management of spent fuel and radioactive waste; 5 - Lithuania: Nuclear safety and radiological protection - Revised requirements for modifications, Plan for enhancement of nuclear safety, New requirements for the commissioning of nuclear power plants, Revised requirements regulating the provision of information on abnormal events; Radioactive waste management - Revised requirements for acceptance criteria for near surface repository; Nuclear security - Revised requirements for physical protection; 6 - Romania: Licensing and regulatory infrastructure - Government Decision No. 600/2014 for approval of National Nuclear Safety and Security; International co-operation - Government Decision No. 525/2014 for approval of the Co-operation Agreement on the radioactive waste management between the French National Radioactive Waste Management Agency (ANDRA) and Nuclear Agency and Radioactive Waste (ANDR) Strategy; Memorandum of Understanding for Co-operation and Exchange of Information in Nuclear Regulatory Matters between the National Commission for Nuclear Activities Control (CNCAN) of Romania and the President of National Atomic Energy Agency (PAA) of Poland; Government Decision No. 540/2015 for approval of the Agreement between the Government of Romania and the Government of the People's Republic of China regarding co-operation in the peaceful

  1. A Review on Audit Quality Factors

    OpenAIRE

    Hosseinniakani, Seyed; Inácio, Coelho Helena; Mota, Rui

    2014-01-01

    Audit Quality” is not easy to define because of many diverse factors affecting quality. According to the consultation paper of the International Auditing and Assurance Standards Board (IAASB), audit quality is the significant issue that requires more considerable attention. Understanding how audit quality is important requires investigating audit quality factors more precisely. So, the present article aims to review and summarize the different audit quality factors, comparing the results ach...

  2. 1979 New Mexico legislative session: energy issues and legislation

    International Nuclear Information System (INIS)

    Barsumian, L.; Vandevender, S.G.

    1979-10-01

    This report is an account of the energy legislation and associated issues considered during the 1979 session of the 34th New Mexico Legislature. The session's major issue was the federal study of a proposed nuclear Waste Isolation Pilot Plant (WIPP) in New Mexico. A large proportion of time and effort was spent on resolving the state's formal position toward the federal project. However, other energy concerns were also significant even though they were neither as controversial nor as visible as the primary issue. The two most important laws enacted were the Radioactive Waste Consultation Act and the Radioactive Waste Transportation Act. The Legislature considered 47 other energy-related bills, of which 17 were enacted

  3. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    ... Street, SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington, DC [email protected] , SBA, Office of Chief Financial Officer, 409 3rd Street, SW., Washington, DC 20416... Jonathan Carver, by fax or e-mail, in order to be placed on the agenda. Jonathan Carver, Chief Financial...

  4. 78 FR 59080 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-09-25

    ... Administration, 409 3rd Street SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington.... Jonathan Carver, Chief Financial Officer, 409 3rd Street SW., 6th Floor, Washington, DC 20416, phone: (202...-1608, email: [email protected] ; SBA, Office of Chief Financial Officer, 409 3rd Street SW...

  5. 78 FR 26680 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-05-07

    ... Administration, 409 3rd Street SW., Office of the Chief Financial Officer Conference Room, 6th Floor, Washington... placed on the agenda. Jonathan Carver, Chief Financial Officer, 409 3rd Street SW., 6th Floor, Washington... Donna Wood at (202) 619- 1608, email: [email protected] ; SBA, Office of Chief Financial Officer, 409...

  6. The clinical research office of the endourological society audit committee

    NARCIS (Netherlands)

    Preminger, G.M.; Alken, P.; Habuchi, T.; Wijkstra, H.; Skolarikos, A.; Yin, C.-J.

    2011-01-01

    The Clinical Research Office of the Endourological Society (CROES) conducts large-scale, international, multicenter clinical trials in the field of endourology. One of the major challenges that these trials pose is to ensure that data collected remotely and online within a very short time frame are

  7. 17 CFR 210.2-07 - Communication with audit committees.

    Science.gov (United States)

    2010-04-01

    ... statements, including the basis of consolidation and the schedules to be filed. The financial statements... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Instructions as to Financial Statements Source: Sections 210.3-01 through 210.3-16 appear at 45 FR 63687, Sept...

  8. The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis

    OpenAIRE

    2010-01-01

    This paper considers areas in which the regulation and enforcement of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. As well as the impact of such standards on pro cyclicality, the level of success achieved by international standard setters such as the Basel Committee for Banking Supervisors, relates to how effectively the accounting and audit standard setting is implemented. Collaboration between authorities such as CESR (...

  9. 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.

  10. NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

    Science.gov (United States)

    On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...

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

    African Journals Online (AJOL)

    user

    auditor derives a high proportion of revenue from a particular client creates economic ... identified in prior bank audit fee studies holds for Ethiopian commercial .... firms as smaller firms have fewer clients and so each client represents a larger ...... higher level of liquid assets relative to their total assets pay lower audit fees.

  12. Evaluation of the Acquisition Audit Process

    National Research Council Canada - National Science Library

    Smolenyak, Barbara

    1997-01-01

    The objectives were to evaluate the efficiency and effectiveness of the acquisition audit process, determine whether reductions can be achieved by improvements in prioritizing audits, and determine...

  13. Audit Database and Information Tracking System

    Data.gov (United States)

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

  14. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

    This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover, it suggests that the level of audit quality can be guaranteed to a large extent by the audit firm’s control and governance structures. In such an environment, audit firm size and the actual audit q...

  15. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

    The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

  16. Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information

    Directory of Open Access Journals (Sweden)

    John Otalor

    2013-07-01

    Full Text Available he study sought to ascertain if reducing the audit expectation gap would led to greater public confidence in corporate financial information. Self-administered questionnaires were used in the study. The data generated from the responses of the subjects were analyzed using descriptive and statistical analysis through the computer (Eview3.1.   The result showed that the higher the audit expectation gap, the higher the negative impact on the credibility of corporate financial reports. Thus, audit expectation gap creates doubt on the reliability of financial statements. Based on the findings and conclusion, it was recommended that the scope of auditors’ responsibilities should be expanded; companies should create a forum for regular interface between management, auditors and financial statement users to enhance confidence in financial reports and strengthening the audit committee and regulatory oversight of auditors to enhance their respective performances.

  17. The Financial Audit of the Enterprise’s «Balance (Financial Status Report»: Organizational-Methodical Aspects and the Algorithmization Process

    Directory of Open Access Journals (Sweden)

    Nazarenko Inna М.

    2017-04-01

    Full Text Available The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability, liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.

  18. THE IMPORTANCE OF ESTABLISHING A LEGAL FRAMEWORK AND OTHER INTERNAL AUDIT WORK, ESPECIALLY IN THE WORK OF THE TRANSITION COUNTRIES LIKE THE REPUBLIC OF SERBIA

    Directory of Open Access Journals (Sweden)

    SLOBODAN POPOVIĆ

    2016-10-01

    Full Text Available Internal auditing the objective examination of evidence provides assurance on the adequacy and functioning of the existing processes of risk management, control and management of the organization, as well as the fact that you mentioned processes are functioning as intended, allowing achievement of the goals of the organization. This allows for better functioning of any company, and it is of great importance for the functioning of the public sector especially in transition countries. In addition to the aforementioned account must be taken and to whom it is intended for internal audit. Internal audit is submitted to top management in the form of internal audit reports, but I state authorities such as the Ministry of Finance sector internal control and audit. Top management if it is to achieve progress must take into account the internal audit, opinion and findings of the internal auditor, and must provide guidance in their work, which are in accordance with the legislation.

  19. Pengaruh Proporsi Dewan Komisaris, Ukuran Perusahaan, Leverage, Ukuran Kantor Auditor Publik, dan Frekuensi Rapat Dewan terhadap Pembentukan Risk Management Committee pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia

    OpenAIRE

    Yahya, Ilham

    2016-01-01

    Risk Management Committee is a committee established by the board of directors together with the Audit Committee, Remuneration Committee and Nomination Committee. RMC in the company responsible for determining risk management strategies, evaluate risk management operations, assessing financial reporting and ensuring the organization runs in accordance with the laws and regulations. The population in this study is a banking company that is listed on the Indonesia Stock Exchange as many as 4...

  20. Audit quality and the audit partner effect : Evidence from European listed companies

    OpenAIRE

    Buuren, van, J.P.

    2009-01-01

    The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business case of audit partners. As a result, three audit partner archetypes have been identified: liberal, high quality and conservative. This paper will provide evidence that 50% of the audit partners (53% ...

  1. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    Anon.

    2011-01-01

    This chapter of Nuclear Law Bulletin gathers some documents about national legislative and regulatory activities: - Belgium: Amendment of the Act on classification and security clearances, certifications and security notifications; Czech Republic: Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelin; Finland: Temporary Amendment to the Nuclear Liability Act; Ireland: Merchant Shipping Act; Romania: Emergency Ordinance on the identification, designation and protection of critical infrastructures; Emergency Ordinance on the control regime of dual-use items; Amendment to the Act on the safe conduct of nuclear activities; Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants; United Kingdom: Establishment of the Office for Nuclear Regulation; United States: Waste Confidence Decision and Rule Update; Response to recent events in Japan

  2. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

    Kolesnikov, A.I.; Sheina, L.S.; Ivanov, N.S. [RDIEE, Moswoc (Russian Federation); Draborg, S.; Oestergaard, T. [Dansk Energi Analyse A/S, Vanloese (Denmark)

    1998-12-31

    The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the

  3. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

    Kolesnikov, A I; Sheina, L S; Ivanov, N S [RDIEE, Moswoc (Russian Federation); Draborg, S; Oestergaard, T [Dansk Energi Analyse A/S, Vanloese (Denmark)

    1999-12-31

    The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interst in energy savings. At some dairies it seemed to be a problem for the management to adapt to the new and very different conditions for enterprises in Russian today, where sales, production, production capacity and raw milk available are interconnected. With respect to energy matters it was often a wish to replace existing oversized equipment with new equipment of the same size no matter that it is unlikely that the production will increase considerable in the future. The project has discovered that there is a need for demonstrating energy saving measures by implementation because it was in many ways hard for the dairy management`s to believe that, the energy consumption could be reduced dramatically without affecting could production or the processes. Furthermore, the project has discovered a need for transferring to the

  4. The new Italian IVF legislation.

    Science.gov (United States)

    Benagiano, Giuseppe; Gianaroli, Luca

    2004-08-01

    Last February, the Italian Parliament gave final approval to a new Law regulating assisted reproduction technology. The new legislation fell short of the expectations of infertile couples and of all specialists in the field. There are three problems with the new Italian law; they involve social issues, human rights and the application of technology. The present paper focuses on the fact that the new rules infringe upon basic human rights and the proper application of IVF technology, because they mandate procedures that are against the best interest of the woman seeking pregnancy. The main point of controversy is the combination of a mandatory limit of three embryos for transfer, and an obligation to reimplant all produced embryos; cryopreservation of excess embryos is prohibited. Obviously, this decreases the chances of most women to achieve pregnancy, while at the same time it increases the number and complexity of procedures they need to undergo and may expose some to an unacceptable increase in the risk of multiple pregnancy. The new law is inspired by the desire to protect every newly produced embryo; this is a commendable aim, although it is in total opposition to a law passed over 25 years ago that liberalized voluntary termination of first trimester pregnancies. This means that today Italy has a law that protects every early, pre-implantation embryo, and another that allows the 'suppression' of every post-implantation one. From a technical point of view, given the low level of human fecundity, the only way to prevent the 'loss' of even one preimplantation embryo is to simply ban IVF altogether, an option that Italian legislators obviously did not have the courage to opt for. The tragedy is that Italian infertile couples are now confronted with new rules that not only severely limit the ability of physicians to correctly apply IVF technology, but are so confused that, depending on the interpretation, anyone may try to nullify the main ideological premise upon

  5. The dutch surgical colorectal audit

    NARCIS (Netherlands)

    Leersum, N.J. van; Snijders, H.S.; Henneman, D.; Kolfschoten, N.E.; Gooiker, G.A.; Berge, M.G. Ten; Eddes, E.H.; Wouters, M.W.; Tollenaar, R.A.E.M.; Bemelman, W.A.; Dam, R.M. van; Elferink, M.A.; Karsten, T.M.; Krieken, J.H. van; Lemmens, V.E.; Rutten, H.J.; Manusama, E.R.; Velde, C.J. van de; Meijerink, W.J.H.J.; Wiggers, T.; Harst, E. van der; Dekker, J.W.T.; Boerma, D.

    2013-01-01

    INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated

  6. Effective planning for internal audit

    OpenAIRE

    Cirtautas, Marius

    2016-01-01

    The purpose of this thesis is to find a way to effectively plan for internal audit. Conditions necessary for effective planning are formulated by using analysis of scientific literature. In second part author suggests a model for effective internal audit planning. In third part model is applied and analyzed using a case study.

  7. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

    Full Text Available Fuzzy logic has created suitable mathematics for making decisions in uncertain environments including professional judgments. One of the situations is to assess auditee risks. During recent years, risk based audit (RBA has been regarded as one of the main tools to fight against fraud. The main issue in RBA is to determine the overall audit risk an auditor accepts, which impact the efficiency of an audit. The primary objective of this research is to redesign the audit risk model (ARM proposed by auditing standards. The proposed model of this paper uses fuzzy inference systems (FIS based on the judgments of audit experts. The implementation of proposed fuzzy technique uses triangular fuzzy numbers to express the inputs and Mamdani method along with center of gravity are incorporated for defuzzification. The proposed model uses three FISs for audit, inherent and control risks, and there are five levels of linguistic variables for outputs. FISs include 25, 25 and 81 rules of if-then respectively and officials of Iranian audit experts confirm all the rules.

  8. Your Audit and Financial Controls.

    Science.gov (United States)

    Hatch, Mary B.; And Others

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

  9. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

    van Leersum, N. J.; Snijders, H. S.; Henneman, D.; Kolfschoten, N. E.; Gooiker, G. A.; ten Berge, M. G.; Eddes, E. H.; Wouters, M. W. J. M.; Tollenaar, R. A. E. M.; Bemelman, W. A.; van Dam, R. M.; Elferink, M. A.; Karsten, Th M.; van Krieken, J. H. J. M.; Lemmens, V. E. P. P.; Rutten, H. J. T.; Manusama, E. R.; van de Velde, C. J. H.; Meijerink, W. J. H. J.; Wiggers, Th; van der Harst, E.; Dekker, J. W. T.; Boerma, D.

    2013-01-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch

  10. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

    In teaching Strategic Management, it is imperative that students first learn how to audit the firm before they begin analysis, planning and implementation. Unfortunately this is a step often overlooked. Without a complete and up to date audit, any analysis conducted would have questionable validity and reliability. This report focuses on an…

  11. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...

  12. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  13. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

    Full Text Available Disclosures about new financial frauds and scandals are continually appearing in the press.  As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny.  At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S.  The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

  14. Practical energy auditing

    Energy Technology Data Exchange (ETDEWEB)

    Jones, C. D.E.

    1979-07-01

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

  15. Introducing students to clinical audit.

    Science.gov (United States)

    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.

  16. A legislative program to plan energy strategies for the 21st century and to demonstrate the role of nuclear power

    International Nuclear Information System (INIS)

    McKlveen, J.W.; Blitz, P.

    1989-01-01

    In April 1989, the State Legislative Leaders Foundation and Arizona State University presented a national program, Energy Strategies for the 21st Century. Participants included state legislative leaders and key committee chairs from across the nation. The purpose of this program was to give legislative leaders an opportunity to examine and discuss many of the critical issues that will shape future energy policy. The participants were actively involved in developing realistic energy strategies. The scenarios had to use available and realistic future energy technologies. Their solutions were required to be both economically and environmentally compatible and acceptable to their constituents

  17. Marketingový audit

    OpenAIRE

    Čevelová, Petra

    2007-01-01

    Diplomová práce je zpracování na téma marketingový audit. Jejím cílem provedení marketingového auditu ve firmě XX. Předmětem auditu je jejich nejstarší produkt, a to v plné šíři, tj. celkové zhodnocení marketingové činnosti firmy. Marketingový audit je nástroj analýzy v této diplomové práci. Poznatky shrnuji v analýze SWOT, na jejímž základě jsem vypracovala seznam doporučení s cílem vylepšení fungování marketingových činností, následně jsem sestavila přibližný rozpočet pro tyto kroky, stejně...

  18. Reaktivní audit

    OpenAIRE

    Hlísta, Juraj

    2010-01-01

    Tato diplomová práce se zabývá návrhem a implementací rozšíření auditu v Linuxu, kterým je reaktivní audit. Tento mechanizmus přináší novou funkcionalitu ve formě možnosti spouštění reakcí na určité události generované auditem. Reaktivní audit je implementován jako plugin a jeho použití je volitelné. Tato práce se zabývá také pluginem, který ukládá některé události a na základě jejich analýzy poskytuje časově závislé statistiky pro první plugin. Výsledkem je, že mechanizmus reaktivního auditu...

  19. Can virtual streetscape audits reliably replace physical streetscape audits?

    Science.gov (United States)

    Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne

    2010-12-01

    There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥  0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.

  20. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2016-01-01

    This section treats of the following National legislative and regulatory activities: 1 - Argentina: Organisation and structure; 2 - France: Radioactive waste management (Act No. 2016-1015 of 25 July 2016 specifying the procedures for creating a reversible deep geological repository for long-lived medium and high-level radioactive waste), Liability and compensation (Decree No. 2016-333 of 21 March 2016 implementing Article L. 597-28 of the French Environmental Code and relating to third party liability in the field of nuclear energy; Ministerial Order of 19 August 2016 listing the sites benefiting from a reduced amount of liability pursuant to decree No. 2016-333 of 21 March 2016 implementing Article L. 597-28 of the French Environmental Code and relating to third party liability in the field of nuclear energy), Nuclear facilities (Decree No. 2016-846 of 28 June 2016 related to the modification, final shutdown and decommissioning of basic nuclear installations, and to subcontracting); 3 - Germany: Nuclear trade - including non-proliferation (Amendments to the Foreign Trade Act and the Foreign Trade Ordinance (2015)), Radioactive waste management (Act on the Organisational Restructuring in the Field of Radioactive Waste Management (2016); Final report of the Commission to Review the Financing for the Phase-out of Nuclear Energy; Draft Bill of an Act on the Reorganisation of the Responsibility of Nuclear Waste Disposal (2016)); 4 - Lithuania: Nuclear safety and radiological protection (including nuclear emergency planning), Nuclear security (Physical security of sources of ionising radiation), Radioactive waste management, Licensing and regulatory infrastructure (Enforcement measures); 5 - Luxembourg: Radioactive waste management (Agreement between the Grand Duchy of Luxembourg and the Kingdom of Belgium on the Management and Final Disposal of the Radioactive Waste of the Grand Duchy of Luxembourg on the Territory of the Kingdom of Belgium, signed on 4 July 2016); 6

  1. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Carrington, Thomas; Catasús, Bino

    2017-01-01

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy...

  2. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... Program § 1948.96 Audit requirements. (a) Audit requirements for Site Development and Acquisition Grants will be made in accordance with FmHA Instruction 1942-G. (b) Audits for planning grants made in... 7 Agriculture 13 2010-01-01 2009-01-01 true Audit requirements. 1948.96 Section 1948.96...

  3. 7 CFR 3052.230 - Audit costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...

  4. 29 CFR 99.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...

  5. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...

  6. Factors Affecting the Internal Audit Effectiveness

    OpenAIRE

    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....

  7. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...

  8. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230 Section 41.230 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable...

  9. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...

  10. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in...

  11. On the nature of auditing: The audit partner effect : Research on the effect of individual audit partners on audit quality and the information dynamics of accounting data

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

    This doctoral thesis is about whether auditing is ‘static and mechanic’ of nature or the opposite: ‘dynamic and organic’. If auditing is considered ‘static and mechanic’ of nature, this implies that standard audit solutions are available and can uniformly be applied by the audit partners. Moreover,

  12. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of...

  13. Towards a framework for auditing environmental reports

    NARCIS (Netherlands)

    Kamp, A.E.M.

    2002-01-01

    Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still

  14. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

    Andon, P.; Free, C.; O'Dwyer, B.

    2015-01-01

    Purpose - The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of "new audit spaces", that is, novel auditing and assurance services that have emerged at intersections between audit

  15. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  16. Pengaruh Struktur Organisasi Terhadapkomunikasi dalam Tim Audit

    OpenAIRE

    Muhammad, Rifqi

    2009-01-01

    Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of inf...

  17. Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

    OpenAIRE

    Patrick Velte; Marc Eulerich

    2015-01-01

    The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...

  18. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  19. Archaeology audit program final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

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

  20. Auditing as method of QA programme evaluation

    International Nuclear Information System (INIS)

    Wilhelm, H.

    1980-01-01

    The status and adequacy of a quality assurance programme should be regularly reviewed by the cognizant management. The programme audit is an independent review to determine the compliance with respective quality assurance requirements and to determine the effectiveness of that programme. This lecture gives an introduction of the method to perform audits under the following topics: 1. Definition and purpose of quality audits. 2. Organization of the quality audit function. 3. Unique requirements for auditors. 4. Audit preparation and planning. 5. Conduct of the audit. 6. Reporting the audit results. 7. Follow-up activities. (RW)

  1. Juvenile prison in parallel legislation

    Directory of Open Access Journals (Sweden)

    Lutovac Mitar

    2016-01-01

    Full Text Available The need for punishment of juveniles occurred from the time when there was no clear line separating them from the adult criminal population. At the same time, the evolution of the juvenile punishment is not in itself involve substantial changes to their criminal status. On the contrary, the status of minors in society did not show serious differences regarding the status of young adults, as well as the adult elderly. On the other hand, on the ground of their punishment is recorded deviations that go in the direction of application of mild corporal punishment. Closing the minor was performed in a physically separate parts of the general penal institutions with the use of a lower degree of restrictions while serving juvenile prison. Due to the different treatment of minors during the evolution of their criminal status leads to their different treatment in comparative law. That is why we are witnessing the existence of numerous differences in the juvenile punishment in some countries in the world. On the European continent there is a wide range of different legal solutions when it comes to punishing juveniles. There are considerable differences in the procedure pronouncing juvenile prison and in particular penal treatment of juveniles in penitentiary institutions. For these reasons, the author has decided to show the basic statutory provisions in the part that relates to the issue of punishment of minors in the legislation of individual countries.

  2. Characteristics of radiation protection legislation

    International Nuclear Information System (INIS)

    Puig Cardozo, Diva E.

    2001-01-01

    The laws on radiological protection have special characteristics. They can exist laws that regulate dangerous activities that will be also applicable, if it corresponds to the activities that involve radioactive materials. But a law of radiological protection should exist. It foresees the existence of an appropriate regulatory body and specialized institutions, definitions, infractions and sanctions then the respective regulations will be elaborated for the different applications. The objective is to contribute to the development of the nuclear energy in the country and to provide the regulatory basis that assures a reasonable security for radioactive installations. The essential objectives of these laws are: 1. to establish the legislative framework for the development and employment of nuclear energy, without risks, according with treaties and conventions that the countries have approved. 2. To fix the fundamental principles and the conditions of their setting in practice allowing to a specific regulation determining application procedures. 3. To create a structure of regulation of enough authority to be able to control and to watch over in an effective way the authorized activities 4. To guarantee an appropriate financial protection against the derived damages of accidents or nuclear incidents. (author)

  3. URGENT ISSUES OF ORGANIZATION OF AUDIT ACTIVITY IN UKRAINE AND DIRECTIONS FOR THEIR SOLUTIONS

    Directory of Open Access Journals (Sweden)

    Maryna Shendryhorenko

    2018-01-01

    in 2013–2017, and the changes in the number of audit firms and certified auditors in Ukraine in 2012–2016. Results. The results of the study substantiated the need to improve the legislative and regulatory framework that regulates audit activity. The main factors that negatively influence the audit activity and contribute to the development of corruption in Ukraine are identified. The proposals on improvement of the situation in the market of audit services, as well as increase of efficiency of auditors’ activity are given. Practical implications. The pragmatic value of the research results is the possibility of their use for developing strategic measures to improve the audit activity in Ukraine, bringing the quality of domestic audit closer to the level of audit in EU countries. Value/originality. It is proposed to implement a set of legislative and regulatory changes to improve the organization and implementation of audit practices in Ukraine to minimize the corruption component in order to ensure the transparency of the audit process.

  4. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  5. Early Childhood Special Educators and the Hospital Ethics Committee.

    Science.gov (United States)

    Lowenthal, Barbara

    1989-01-01

    The paper discusses issues of concern to early childhood special educators serving on hospital ethics committees to assist families with seriously ill and handicapped infants in neonatal intensive care units. Issues include infant euthanasia and the right to life, child abuse legislation, and possible effects on families. (Author/JDD)

  6. An audit of local government planning tools for their potential use in addressing community food and nutrition issues.

    Science.gov (United States)

    Good, Elizabeth; Hammond, Melinda; Martin, Caroline; Burns, Catherine; Groos, Anita

    2010-04-01

    This project aimed to identify how local government planning tools could be used to influence physical and policy environments to support healthy eating behaviours in communities. An audit of Queensland's legislative and non-legislative local government planning tools was conducted by a public health nutritionist to assess their potential use in addressing strategies to achieve positive nutrition outcomes. Ten strategies were identified and covered the following themes: improving access to healthy foods and drinks; increasing access to breastfeeding facilities; decreasing fast food outlet density; and unhealthy food advertising. The audit found that all of the 10 strategies to achieve positive nutrition outcomes could be considered through three or more of the planning tools. Based on the findings of this audit, local government planning tools provide opportunities to address food and nutrition issues and contribute toward creating physical and policy environments that support healthy eating behaviours.

  7. Audit in small and medium business

    OpenAIRE

    Marešová, Edita

    2009-01-01

    The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.

  8. The New Architecture for Auditing Standards

    OpenAIRE

    Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

    2009-01-01

    The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. It is argued that the nine enduring principles should be replaced by seven enduring tensions – the fault lines of auditing - so as to rethink the conceptual basis of auditing stand...

  9. Auditing of clinical research ethics in a children's and women's academic hospital.

    Science.gov (United States)

    Bortolussi, Robert; Nicholson, Diann

    2002-06-01

    Canadian and international guidelines for research ethics practices have advocated that research ethics boards (REBs) should implement mechanisms to review and monitor human research. Despite this, few Canadian REBs fulfil this expectation. The objective of this report is to summarize the results of 6 audits of clinical research ethics conducted between 1992 and 2000 in a children's and women's academic hospital in Canada in an effort to guide other academic centres planning a similar process. Research audits were conducted by members of a research audit review committee made up of REB volunteers. With use of random and selective processes, approximately 10% of research protocols were audited through interviews with research investigators and research coordinators and by sampling research records. Predetermined criteria were used to assess evidence of good record keeping, data monitoring, adherence to protocol, consents and the recording of adverse events during the research study. An estimate of time required to undertake an audit was made by recall of participants and records. Thirty-five research studies were reviewed including 16 multicentre clinical trials and 19 single-site clinical studies. Review of record keeping and research practice revealed some deficiencies: researchers failed to maintain original authorization (7%) or renewal documentation (9%); there was 1 instance of improper storage of medication; in 5% of 174 participants for whom consent was reviewed, an outdated consent form had been used, and in 4% the signature of the enrolee was not properly shown. Other deficiencies in consent documentation occurred in less than 2% of cases. Nineteen recommendations were made with respect to deficiencies and process issues. A total of 9 to 20 person-hours are required to review each protocol in a typical audit of this type. Information from research audits has been useful to develop educational programs to correct deficiencies identified through the audits

  10. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

    Full Text Available Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.

  11. Fraud Auditing and CPA Auditing Reform in American and Japanese

    OpenAIRE

    張, 影; ZHANG, Ying

    2006-01-01

    The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

  12. The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence

    Directory of Open Access Journals (Sweden)

    Rahmat Febrianto

    2017-12-01

    Full Text Available The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008. However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called “pseudo” mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation. The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study.

  13. Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit dan Pengalaman Auditor terhadap Pertimbangan Audit Sampling pada Badan Pemeriksaan Keuangan (Bpk) Republik Indonesia Perwakilan Provinsi Aceh

    OpenAIRE

    Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

    2011-01-01

    This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling wi...

  14. Model Legislation for GAAP and GASB.

    Science.gov (United States)

    Bissell, George E.

    1987-01-01

    The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

  15. Military legislation: explaining military officers' writing deficiencies

    OpenAIRE

    Borysov, Andrii

    2016-01-01

    Approved for public release; distribution is unlimited In performing jobs related to national security and defense, personnel must comply with rules and decisions communicated in the form of written legislation, which includes directives, memos, instructions, manuals, standard operating procedures, and reports. Incorrect understanding of legislative provisions may lead to disastrous consequences, making clear communication through these documents paramount. The vast majority of military of...

  16. Domestic hygienic legislation concerning population radiation protection

    International Nuclear Information System (INIS)

    Marej, A.N.

    1984-01-01

    Problems and principles of domestic sanitary legislation, concerning population radiation protection, are considered. The legislation envisages preventive measures, directed to contamination preventation of the main environmental objects, it regulates their content in the objects, their human intake and ionizing radiation doses, which might affect population. Existing domestic hygienic guides and safety standards for personnel and population are enumerated and characterized

  17. Legislative policy in Brazil : limits and possibilities

    NARCIS (Netherlands)

    De, Paula F.

    2018-01-01

    This doctoral thesis discusses the limits and possibilities for developing a new legislative-regulatory policy in Brazil, understood as a public policy whose purpose is to improve the process of drafting legislation and regulation and to increase the quality of rules. It considers the

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

    National Research Council Canada - National Science Library

    2005-01-01

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

  19. 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...

  20. EFSA Scientific Committee; Scientific Opinion on Risk Assessment Terminology

    DEFF Research Database (Denmark)

    Hald, Tine

    of improving the expression and communication of risk and/or uncertainties in the selected opinions. The Scientific Committee concluded that risk assessment terminology is not fully harmonised within EFSA. In part this is caused by sectoral legislation defining specific terminology and international standards......The Scientific Committee of the European Food Safety Authority (EFSA) reviewed the use of risk assessment terminology within its Scientific Panels. An external report, commissioned by EFSA, analysed 219 opinions published by the Scientific Committee and Panels to recommend possible ways......, the Scientific Committee concludes that particular care must be taken that the principles of CAC, OIE or IPPC are followed strictly. EFSA Scientific Panels should identify which specific approach is most useful in dealing with their individual mandates. The Scientific Committee considered detailed aspects...

  1. Radon legislation and national guidelines

    Energy Technology Data Exchange (ETDEWEB)

    Aakerblom, G

    1999-07-01

    The International Commission on Radiological Protection (ICRP) and The Council of the European Union have recommended the Member States to take action against radon in homes and at workplaces. Within the EU project European Research into Radon in Construction Concerted Action, ERRICCA, the Topic Group on Legal and Building Code Impact was designated to study the current radon legislation and give advice regarding future enactment of laws and recommendations. On behalf of the Group, a questionnaire on radon legislation was sent out to nearly all European states and a selection of non-European states. Questions were asked regarding reference levels for dwellings, workplaces and drinking water, and about regulations or recommendations for building materials and city planning. All 15 EU Member States, 17 non-EU European countries and 10 non-European countries responded to the questionnaire. Their answers are considered current as of the end of 1998. Most European States and many non-European countries have recommended reference levels for dwellings and workplaces, and some have guidelines for measures against radon incorporated in their building codes and guidelines for construction techniques. However, only a few countries have enforced reference levels or regulations for planning and construction. The reference levels for indoor radon concentration in existing and new dwellings or workplaces are within the range 150-1000 Bq/m{sup 3}. Sweden is the only country (Out of 15 EU member states) which has enforced limits for existing dwellings. Sweden and the UK have both enforced levels for new dwellings. 7 non-European countries (Out of 17 responding countries) have enforced levels for existing dwellings and 9 have them for new dwellings. At the end of 1998, only Finland, Sweden, the Czech Republic, Romania, Russia and the Slovak Republic had limits for radon in water, although 8 countries were planning to introduce such limits. The present limits are within the range for

  2. Radon legislation and national guidelines

    International Nuclear Information System (INIS)

    Aakerblom, G.

    1999-07-01

    The International Commission on Radiological Protection (ICRP) and The Council of the European Union have recommended the Member States to take action against radon in homes and at workplaces. Within the EU project European Research into Radon in Construction Concerted Action, ERRICCA, the Topic Group on Legal and Building Code Impact was designated to study the current radon legislation and give advice regarding future enactment of laws and recommendations. On behalf of the Group, a questionnaire on radon legislation was sent out to nearly all European states and a selection of non-European states. Questions were asked regarding reference levels for dwellings, workplaces and drinking water, and about regulations or recommendations for building materials and city planning. All 15 EU Member States, 17 non-EU European countries and 10 non-European countries responded to the questionnaire. Their answers are considered current as of the end of 1998. Most European States and many non-European countries have recommended reference levels for dwellings and workplaces, and some have guidelines for measures against radon incorporated in their building codes and guidelines for construction techniques. However, only a few countries have enforced reference levels or regulations for planning and construction. The reference levels for indoor radon concentration in existing and new dwellings or workplaces are within the range 150-1000 Bq/m 3 . Sweden is the only country (Out of 15 EU member states) which has enforced limits for existing dwellings. Sweden and the UK have both enforced levels for new dwellings. 7 non-European countries (Out of 17 responding countries) have enforced levels for existing dwellings and 9 have them for new dwellings. At the end of 1998, only Finland, Sweden, the Czech Republic, Romania, Russia and the Slovak Republic had limits for radon in water, although 8 countries were planning to introduce such limits. The present limits are within the range for 50

  3. National legislative and regulatory activities

    International Nuclear Information System (INIS)

    2013-01-01

    This section compiles the presentations of the following texts sorted by country. Armenia - Licensing and regulatory infrastructure: New design safety requirements adopted, New seismic hazard assessment guidelines adopted; France - Licensing and regulatory infrastructure: Decree No. 2012-1248 of 9 November 2012 authorising the ITER Organisation to create the 'ITER' basic nuclear installation in Saint-Paul-lez-Durance (Bouches-du-Rhone); - Nuclear security: Law No. 2012-1473 of 28 December 2012 authorizing the approval of the Amendment to the Convention on the Physical Protection of Nuclear Material; - Nuclear safety and radiological protection: Complementary safety assessments. Follow-up of the stress tests carried out on French nuclear power plants. Action Plan of the French Nuclear Safety Authority (ASN) - December 2012; - International cooperation: Decree No. 2012-1178 of 22 October 2012 publishing the Cooperation Agreement between the government of the French Republic and the government of the Republic of Tunisia for the development of peaceful uses of nuclear energy, signed in Tunis on 23 April 2009; Decree No. 2012-1180 of 22 October 2012 publishing the Cooperation Agreement between the government of the French Republic and the government of Mongolia in the field of nuclear energy (with annex), signed in Ulaanbaatar on 14 October 2010; Germany - General legislation: Bill to amend the Atomic Energy Act to expedite the retrieval of radioactive waste from and to decommission the Asse II Mine (2013); Act to amend the Act on Environmental Legal Remedies and other environmental provisions (2013); - Radiation protection: General administrative rules on Section 47 of the Radiation Protection Ordinance (2012); - Nuclear Safety: Safety requirements for nuclear power plants (2012); - Transport of radioactive material: International Transport of Dangerous Goods by Road (2010, 2012); - Regulations on nuclear trade (including non-proliferation): Export List (2013); Greece

  4. Legislating for advocacy: The case of whistleblowing.

    Science.gov (United States)

    Watson, Chanel L; O'Connor, Tom

    2017-05-01

    The role of nurses as patient advocates is one which is well recognised, supported and the subject of a broad body of literature. One of the key impediments to the role of the nurse as patient advocate is the lack of support and legislative frameworks. Within a broad range of activities constituting advocacy, whistleblowing is currently the subject of much discussion in the light of the Mid Staffordshire inquiry in the United Kingdom (UK) and other instances of patient mistreatment. As a result steps to amend existing whistleblowing legislation where it exists or introduce it where it does not are underway. This paper traces the development of legislation for advocacy. The authors argue that while any legislation supporting advocacy is welcome, legislation on its own will not encourage or enable nurses to whistleblow.

  5. Activities of the research committee

    Energy Technology Data Exchange (ETDEWEB)

    Hasegawa, A.; Shirai, T.; Nakagawa, M.; Osugi, T.; Ikeda, Y.; Ishida, T.; Shimazaki, J. [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    2000-01-01

    The department of Nuclear Energy System serves as a secretarial of the following four research committees organized by JAERI; Japanese Nuclear Data Committee, Atomic and Molecular Data Research Committee, Research Committee on Reactor Physics and Research Committee on Marine Reactors. The purpose and the expected task of each committee are summarized here. The detailed activities of each committee are presented in this paper. (author)

  6. Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    William, Richi

    2017-01-01

    130503129 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite audit. Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan s...

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

    OpenAIRE

    Antoniuk O.

    2018-01-01

    Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of thes...

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

    OpenAIRE

    Darius Vaicekauskas; Jonas Mackevičius

    2014-01-01

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

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    I.V. May

    2016-12-01

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

  11. Internal environmental protection audits: a suggested guide for US Department of Energy facilities

    International Nuclear Information System (INIS)

    Barisas, S.; Polich, J.; Habegger, L.; Surles, T.

    1983-08-01

    This manual has been prepared for use by any DOE facility as an aid for conducting an internal environmental-protection audit. The manual is organized in modular format, with each module covering a separate area of environmental protection. The questions within each module were developed from existing DOE orders, executive orders, federal statutes, and Environmental Protection Agency (EPA) regulations issued pursuant to specific environmental legislation. A bibliography of such legislation is included at the end of this section. Each module also includes questions about a facility's use of industrial standards of practice

  12. Pelatihan Logika dan Pertimbangan Audit

    Directory of Open Access Journals (Sweden)

    Lisa Martiah

    2011-08-01

    Full Text Available Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups. First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group,students who have completed second course in auditing (the third groups and accountant (the fourth group. Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1 the students in Group 1 performed better than the subjects in the other three groups, 2 there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3 group 4 outperformed all three of the student groups on this dimension.

  13. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

    2004, COSO published 'Enterprise Risk Management Framework', 2009, SASAC issued the 'central enterprise-wide risk management guidelines' to promote risk management within the formal state-owned enterprises in medium and large. Nuclear Group, which risk management in all branches to carry out the project homeopathic, and A Ⅱ will carry out risk management program as the first unit has accumulated more experience. This article from the perspective of internal control, based on the company's risk management practices carried out to try for the nuclear power enterprise risk management audit to describe and propose new ideas. Which expounds the significance of risk management, audit, risk management audit of the ways and means, for practical application of risk management audit of a representative summary of the issues and the ways and means to solve the problem of forward-looking recommendations. (authors)

  14. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

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

  15. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

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

  16. 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.

  17. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    March 2017 ... Assurance and Advice to Support Innovating for Development ... IDRC's Board of Governors approves the Internal Audit Charter which ... Performing advisory services related to governance, risk management and control, at the.

  18. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

    The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services

  19. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

    Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.

  20. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

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