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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. Partnerships between Public Schools and Private Developers. A Report of the Joint Legislative Audit Committee.

    Science.gov (United States)

    Armoudian, Maria

    The California Legislature's Joint Legislative Audit Committee investigated several "joint venture" partnerships between school districts and the private sector to develop school district-owned properties to determine the feasibility of such innovative school construction projects. This report presents findings from seven of these…

  3. Site Acquisition and Related Environmental Concerns. Report of the Joint Legislative Audit Committee.

    Science.gov (United States)

    California State Legislature, Sacramento. Joint Legislative Audit Committee.

    A public hearing of California's Joint Legislative Audit Committee examined land acquisition policy and practice in relation to new school construction projects during which the following two areas of concern were identified: (1) acquiring land for new schools in congested urban settings; and (2) managing the conflict that may arise from local,…

  4. Toxic School Sites in Los Angeles: Weaknesses in the Site Acquisition Process. Special Report of the Joint Legislative Audit Committee.

    Science.gov (United States)

    California State Legislature, Sacramento. Joint Legislative Audit Committee.

    A special report of the California Legislature's Joint Legislative Audit Committee addresses the school site acquisition process to attempt to discern how the system has allowed a minimum of nine Los Angeles public schools to be built on toxic lands. The report examines two such sites, the Jefferson Middle School (JMS) and the combined elementary…

  5. Design-Build in Public School Construction: A Post Hearing Briefing. A Report of the Joint Legislative Audit Committee.

    Science.gov (United States)

    California State Legislature, Sacramento. Joint Legislative Audit Committee.

    The California legislature's Joint Legislative Audit Committee has issued a report on the design-build versus the design-bid-build process and offers a hybrid approach combining the two systems as a way of achieving the greatest cost efficiency at the least risk on public agencies. The cost benefits of faster delivery of the design-build method…

  6. The Environmental Quality Act and the Belmont Learning Complex: A Breakdown in Process. A Special Report of the Joint Legislative Audit Committee.

    Science.gov (United States)

    California State Legislature, Sacramento. Joint Legislative Audit Committee.

    The California legislature's Joint Legislative Audit Committee has issued a report concerning the Belmont Learning Complex (BLC) and the Los Angeles Unified School District's (LAUSD's) propensity for engaging in a series of school construction projects on contaminated land. The analysis suggests that the LAUSD was made aware of the BLC site's…

  7. The Audit Committee. Board Basics

    Science.gov (United States)

    Ostrom, John S.

    2004-01-01

    The Effective Committees set of booklets comprises publications on the following committees: investment, buildings and grounds, academic affairs, student affairs, finance, development, trustees, audit, compensation, and executive. It is part of the AGB Board Basics Series. This report describes the primary role of an audit committee. The primary…

  8. 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

  9. The Audit Committee. Effective Committees. Board Basics.

    Science.gov (United States)

    Ostrom, John S.

    1996-01-01

    In many colleges and universities the responsibility of the governing board's audit committee is to arrange and oversee regular audits of financial activities, comply with donor restrictions on gifts, adhere to laws and regulations, and conform to established board policies. Membership of three to five is usually sufficient, and while the…

  10. 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... prior to release. After the audit committee reviews a financial policy, procedure, or report, it must...

  11. Your District Deserves an Audit Committee

    Science.gov (United States)

    Schaupp, Frederick W.; Maust, Robert S.

    1974-01-01

    A school district audit committee has the capacity to unearth pertinent information about the operating efficiency and effectiveness of a school district, as well as providing a more professional audit. (Author/WM)

  12. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each... committee shall include the appointment, compensation, and oversight of the independent public accountant...

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a... REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7 Supervisory Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain...

  16. 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…

  17. 17 CFR 270.32a-4 - Independent audit committees.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Independent audit committees... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.32a-4 Independent audit committees. A... the fund's accounting and auditing processes (“audit committee”); (b) The company's board of directors...

  18. The relationship between the audit committee

    Directory of Open Access Journals (Sweden)

    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.

  19. Notification: Audit of CSB's Compliance With Improper Payment Legislation

    Science.gov (United States)

    November 17, 2015. The Environmental Protection Agency’s Office of Inspector General (OIG) for the U.S. Chemical Safety and Hazard Investigation Board (CSB) plans to begin its audit of CSB’s compliance with the improper payments legislation.

  20. 75 FR 25212 - Federal Advisory Committee; Defense Audit Advisory Committee (DAAC)

    Science.gov (United States)

    2010-05-07

    ... DEPARTMENT OF DEFENSE Office of the Secretary Federal Advisory Committee; Defense Audit Advisory..., the Department of Defense announces that the Defense Audit Advisory Committee will meet on May 17... Audit Advisory Committee (DAAC), as required by 41 CFR 102-3.150(a). Accordingly, the Committee...

  1. AICPA standard can help improve audit committee performance.

    Science.gov (United States)

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits.

  2. [Why to audit to research ethics committees?].

    Science.gov (United States)

    Quiroz, Estela

    2010-09-01

    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.

  3. 78 FR 59080 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-09-25

    ... regulations. The purpose of the meeting is to discuss the SBA's Financial Reporting, Audit Findings... recommendation and advice regarding the Agency's financial management, including the financial reporting process... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U...

  4. 78 FR 26680 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2013-05-07

    ... regulations. The purpose of the meeting is to discuss the SBA's Financial Reporting, Audit Findings... recommendation and advice regarding the Agency's financial management, including the financial reporting process... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U...

  5. 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...

  6. Audit Committee Activities and the Internal Control System of Commercial Banks operating in Yemen

    OpenAIRE

    AL-Matari, Yahya Ali; Mohammed, Sulaiman Abdullah Saif; Al-Matari, Ebrahim Mohammed

    2017-01-01

    This study primarily aims to investigate the impact of audit committee effectiveness on the internal control system of commercial banks through the use of four of its characteristics namely audit committee meetings, meeting frequency between audit committee and internal auditors, audit committee reviews and internal audit proposals and lastly, audit committee reviews of the internal audit results. The study results were obtained by using data gathered from the Yemeni commercial banks through ...

  7. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  9. The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen

    OpenAIRE

    Al-Matari, Yahya Ali; Homaid, Abdo Ali; Alaaraj, Hassan

    2016-01-01

    This study aims at examining the effect of audit committee effectiveness characteristics namely, the frequency of meeting between audit committee and internal auditors, audit committee reviews of the internal audit proposals and audit committee reviews of the internal audit results on the performance of the bank’s performance. The study utilized a survey questionnaire method targeting 20 banks operating in Yemen. The result of the study was based on 112 usable questionnaires. The findings sho...

  10. 75 FR 63525 - Audit and Financial Management Advisory Committee (AFMAC)

    Science.gov (United States)

    2010-10-15

    .... The purpose of the meeting is to discuss the SBA's Financial Reporting, Audit Findings to Date, FMFIA... advice regarding the Agency's financial management, including the financial reporting process, systems of... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory Committee (AFMAC) AGENCY: U...

  11. 12 CFR 715.4 - Audit responsibility of the Supervisory Committee.

    Science.gov (United States)

    2010-01-01

    ... CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.4 Audit responsibility of the Supervisory Committee. (a) Annual audit requirement. A federally-insured credit union is required to obtain an annual supervisory committee audit which occurs at least once every calendar year (period of performance...

  12. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS

    Directory of Open Access Journals (Sweden)

    FÜLÖP MELINDA TIMEA

    2014-02-01

    Full Text Available The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and structural indicators. Considering the achievement of the objectives proposed in this research, our research is based on a deductive approach from general aspects to particular aspects that combines quantitative and qualitative studies. Theoretical knowledge is used for a better understanding of a phenomenon and not for making assumptions. Thus, in order to achieve our study, we selected 25 companies listed on Berlin Stock Exchange. Following this study, we concluded that the role of the audit committee is crucial.

  13. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND PROFITABILITY INDICATORS

    Directory of Open Access Journals (Sweden)

    MELINDA TIMEA FÜLÖP

    2013-10-01

    Full Text Available The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and profitability indicators. Considering the achievement of the objectives proposed in this research, our research is based on a deductive approach from general aspects to particular aspects that combines quantitative and qualitative studies. Theoretical knowledge is used for a better understanding of a phenomenon and not for making assumptions. Thus, in order to achieve our study, we selected 25 companies listed on Berlin Stock Exchange. Following this study, we concluded that the role of the audit committee is crucial.

  14. Examination of the relationship between audit committee characteristics and financial reporting quality of Nigerian deposit banks

    Directory of Open Access Journals (Sweden)

    Fodio Inuwa Musa

    2014-05-01

    Full Text Available This study investigates the effects of audit committee characteristics on the quality of financial reporting by deposit banks in Nigeria. The study employs a multivariate regression analysis to assess the aggregate and individual effect of certain audit committee characteristics on financial reporting of sample banks. The study documents a positive relationship between audit committee independence and quality of financial reporting. Findings also revealed that audit committee expertise has positive effect on the quality of financial reporting. Results demonstrate that audit committee size has an insignificant effect on quality of financial reporting; however, an aggregate significant effect of audit committee characteristics on financial reporting quality was established. The recommendations from this study highlight the need for financial expertise as a means of strengthening the monitoring and oversight role that the audit committee plays in financial reporting. Also, emphatic considerations should be given to audit committee independence as a key factor for ensuring the credibility of financial reports.

  15. 75 FR 5629 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2010-02-03

    ... Mr. Robert Hanisee, NASA Advisory Council, Audit, Finance, and Analysis Committee. Congressional... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (10-018)] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION...

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

    Science.gov (United States)

    Preminger, Glenn M; Alken, Peter; Habuchi, Tomonori; Wijkstra, Hessel; Skolarikos, Andreas; Yin, Chan-Jun

    2011-11-01

    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 valid and reliable. This editorial describes a formal process for auditing the data by the CROES Audit Committee. The audit process presented is largely based on an automatic scoring system, which takes into consideration several parameters to determine the quality of the data and of the participating institution. This process is dynamic in nature and offers live monitoring of both patient data and study centers.

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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...

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

    Directory of Open Access Journals (Sweden)

    Ben Marx

    2009-12-01

    Full Text Available Purpose: The purpose of the study is to investigate and analyse the effective functioning of audit committees at the largest listed companies in South Africa. Problem investigated: The modern audit committee is often seen as the panacea of the corporate world and as such is looked upon to cure all the financial reporting and control-related problems of entities. Audit committees are, however, not always as effective as they are held to be, as is evidenced by the many well-known corporate scandals and business failures that occurred where audit committees existed and fraudulent financial reporting, audit failures, internal control breakdowns and other irregularities prevailed. The modern audit committee will be of value only if it is properly constituted, is functioning effectively and if its role is clearly understood by all the parties concerned. The research problem investigated stems precisely from this issue, and the paper therefore aims to analyse the effective functioning of the audit committees at the largest listed companies in South Africa. Methodology: The study empirically tested the audit committee practices at the largest listed companies in South Africa. This was done through questionnaires addressed to the CFOs and audit committee chairs. Findings: The study found that audit committees at the largest listed companies in South Africa are well established, properly constituted, have the authority and resources to effectively discharge their responsibilities and consist of members who act independently and who have the right mix of appropriate experience, financial literacy and financial expertise amongst their members. The audit committee's role was found to be generally well understood and supported by the board and the Chief Financial Officers. It was further found that the audit committees are effective in discharging their oversight responsibilities on the board's behalf, with the only real exception being their effectiveness

  20. 78 FR 70964 - Sunshine Act Meeting; Audit Committee of the Board of Directors

    Science.gov (United States)

    2013-11-27

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Audit Committee of the Board of... with the Chief Audit Executive III. Executive Session: Chief Audit Executive Performance Review IV... Audit Reports with Management's Response VI. Internal Audit Status Reports VII. MHA/NFMC/EHLP Compliance...

  1. The Impact of Political Connections and the Effectiveness of Board of Commissioner and Audit Committees on Audit Fees

    Directory of Open Access Journals (Sweden)

    Intan Ariningrum

    2017-12-01

    Full Text Available This research aims to investigate the impact of political connection and effectiveness of Board of Commissioner and Audit Committee on audit fees. This research uses samples of Non financial companies listed in Indonesia Stock Exchange for the period 2012-2015. The Result of this study are that political connection can positively influence audit fees because the existence of political connection within the firm can increase firm’s inherent risk that assessed by the auditor and the effectiveness of board of commissioner and audit committee can positively influence audit fees because they want higher audit quality from the auditor.

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

    Directory of Open Access Journals (Sweden)

    Genevieve Scalan

    2017-04-01

    Full Text Available The Moscow Exchange in conjunction with the Organization for Economic Cooperation and Development (OECD continues to address improvements in Russian corporate governance by conducting annual roundtables (OECD, 2017.  My research relates to corporate governance provided by audit committees. I examine relationships between former audit partner (FAP audit committee members and auditors, via a network similar to the interlocking directorate.  Using a dataset of U.S. auditor dismissals, I construct unique network variables measuring the relational ties between FAP audit committees and auditors.  I find some evidence suggesting ties created by former audit partners may increase auditor switching possibly indicating impaired auditor independence. This outcome suggests implications for Russian corporate governance because it is likely Russian Boards of Directors would experience similar circumstances as their U.S. counterparts.  As the Moscow Exchange continues its partnership with the OECD to improve corporate governance, audit quality and auditor independence should be considered in the dialogue.

  3. 75 FR 68329 - Meeting of the Defense Audit Advisory Committee (DAAC)

    Science.gov (United States)

    2010-11-05

    ... DEPARTMENT OF DEFENSE Office of the Secretary Meeting of the Defense Audit Advisory Committee... Defense Audit Advisory Committee will be held. DATES: Monday, November 22, 2010 beginning at 3 p.m. and... Committee Meeting. SUMMARY: Under the provisions of the Federal Advisory Committee Act of 1972 (5 U.S.C...

  4. 76 FR 72186 - Defense Audit Advisory Committee (DAAC); Notice of Meeting

    Science.gov (United States)

    2011-11-22

    ... DEPARTMENT OF DEFENSE Office of the Secretary Defense Audit Advisory Committee (DAAC); Notice of... announces the following Federal advisory committee meeting of the Defense Audit Advisory Committee (DAAC... provisions of the Federal Advisory Committee Act of 1972 (5 U.S.C., Appendix, as amended), the Government in...

  5. 76 FR 65540 - NASA Advisory Council; Audit, Finance, and Analysis Committee Meeting

    Science.gov (United States)

    2011-10-21

    ... meeting of the Audit, Finance and Analysis Committee of the NASA Advisory Council scheduled to be held at...--Visitor Control Center), and must state that they are attending the Audit, Finance, and Analysis Committee... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: (11-101)] NASA Advisory Council; Audit...

  6. 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... Audit, Finance and Analysis Committee of the NASA Advisory Council. DATES: Monday, April 22, 2013, 9:00... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 13-049] NASA Advisory Council; Audit...

  7. 78 FR 8193 - Sunshine Act Meeting; Audit Committee Meeting of the Board of Directors

    Science.gov (United States)

    2013-02-05

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act Meeting; Audit Committee Meeting of the Board...' Presentation III. Executive Session with External Auditors IV. Executive Session: Audit Committee V. Executive Session with Internal Audit Director VI. Executive Session with Officers VII. Acceptance of the FY2012...

  8. 78 FR 72718 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2013-12-03

    ... they are attending the Audit, Finance, and Analysis Committee meeting in room 8E40 before receiving an... to Angela Herring, Executive Secretary, Audit, Finance, and Analysis Committee, FAX (202) 358-4336... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: (13-139)] NASA Advisory Council; Audit...

  9. 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...

  10. 77 FR 24538 - Sunshine Act; Audit Committee Meeting of the Board of Directors

    Science.gov (United States)

    2012-04-24

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Sunshine Act; Audit Committee Meeting of the Board of.... Executive Session with Internal Audit Director IV. Executive Session with Officers: Pending Litigation V. Internal Audit Report with Management's Response VI. Amendment to the FY 2012 Internal Audit Plan VII. FY...

  11. 78 FR 24438 - Board of Directors Audit Committee; Sunshine Act Meeting

    Science.gov (United States)

    2013-04-25

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Board of Directors Audit Committee; Sunshine Act Meeting... Secretary (202) 220-2376; [email protected] . AGENDA: I. CALL TO ORDER II. Executive Session with Internal Audit... Policy VI. External 3rd Party Audit Communication VII. FY 2014 Risk Assessment & Draft Internal Audit...

  12. Consultative Committee on Road Traffic Fatalities: trauma audit methodology.

    Science.gov (United States)

    McDermott, F T; Cordner, S M; Tremayne, A B

    2000-10-01

    Since 1992 the Consultative Committee on Road Traffic Fatalities in Victoria has identified deficiencies and errors in the management of 559 road traffic fatalities in which the patients were alive on arrival of ambulance services. The Committee also assessed the preventability of deaths. Reproducibility of results using its methodology has been shown to be statistically significant. The Committee's findings and recommendations, the latter made in association with the learned Colleges and specialist Societies, led to the establishment of a Ministerial Taskforce on Trauma and Emergency Services. As a consequence, in 2000, a new trauma care system will be implemented in Victoria. This paper presents a case example demonstrating the Committee's methodology. The Committee has two 12 member multidisciplinary evaluative panels. A retrospective evaluation was made of the complete ambulance, hospital and autopsy records of eligible fatalities. The clinical and pathological findings were analysed using a comprehensive data proforma, a narrative summary and the complete records. Resulting multidisciplinary discussion problems were identified and the potential preventability of death was assessed. In the present case example the Committee identified 16 management deficiencies of which 11 were assessed as having contributed to the patient's death; the death, however, was judged to be non-preventable. The presentation of this example demonstrating the Committee's methodology may be of assistance to hospital medical staff undertaking their own major trauma audit.

  13. Research ethics committee auditing: the experience of a university hospital.

    Science.gov (United States)

    Marchetti, Daniela; Spagnolo, Angelico; Cicerone, Marina; Cascini, Fidelia; La Monaca, Giuseppe; Spagnolo, Antonio G

    2013-09-01

    The authors report the first Italian experience of a research ethics committee (REC) audit focused on the evaluation of the REC's compliance with standard operating procedures, requirements in insurance coverage, informed consent, protection of privacy and confidentiality, predictable risks/harms, selection of subjects, withdrawal criteria and other issues, such as advertisement details and justification of placebo. The internal audit was conducted over a two-year period (March 2009-February 2011) divided into quarters to better value the influence of the new insurance coverage regulation that came into effect in March 2010 (Ministerial Decree of 14 July, 2009) and expand the requirements to safeguard participants in clinical drug trials including other critical items as information and consent and the risks to benefits ratio. Out of a total of 639 REC's opinions and research studies, 316 were reviewed. Regarding the insurance policy requirements, Auditor/REC non-compliance occurred only in one case. The highest number of Auditor/REC non-compliance was in regard to information and consent, which should have incurred a suspended decision rather than a favorable opinion. This internal audit shows the importance and the difficulty of the review process. For this reason, specific courses for members of the research ethics committee and for those who aspire to become auditors will be provided. There may also be efforts to improve the standard operating procedures already in place.

  14. 77 FR 6595 - Notice of Sunshine Act Meeting; Audit Committee of the Board of Directors

    Science.gov (United States)

    2012-02-08

    ... NEIGHBORHOOD REINVESTMENT CORPORATION Notice of Sunshine Act Meeting; Audit Committee of the Board... Presentation III. Executive Session with External Auditors IV. Executive Session with Internal Audit Director V. Executive Session Related to Pending Litigation VI. Internal Audit Report with Management's Response VII...

  15. 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... Secretary, (202) 220-2376; [email protected] . AGENDA: I. Call To Order II. Executive Session with Internal Audit Director III. Executive Session Related to Pending Litigation IV. Internal Audit Report with Management's...

  16. 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…

  17. 12 CFR 335.121 - Listing standards related to audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Listing standards related to audit committees. 335.121 Section 335.121 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND... audit committees. The provisions of the applicable SEC regulation under section 10(A)(m) of the Exchange...

  18. 76 FR 20717 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2011-04-13

    ... Center), and must state that they are attending the Audit, Finance, and Analysis Committee meeting in... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: (11-036)] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION...

  19. 77 FR 38679 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-06-28

    ... and must state that they are attending the NAC's Audit, Finance and Analysis Committee meeting in... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (12-053)] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION...

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

    OpenAIRE

    Saeed Rabea Baatwah; Zalailah Salleh; Norsiah Ahmad

    2013-01-01

    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 futu...

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

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    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.

  3. 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)

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

    Directory of Open Access Journals (Sweden)

    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.

  5. 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.

  6. 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.

  7. 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...

  8. 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...

  9. 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.

  10. 77 FR 67677 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-11-13

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-095] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION: Notice of Meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as...

  11. 77 FR 9997 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2012-02-21

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (12- 017)] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION: Notice of meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as...

  12. 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, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION: Notice of meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as...

  13. 75 FR 41240 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Science.gov (United States)

    2010-07-15

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: (10-081)] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting. AGENCY: National Aeronautics and Space Administration. ACTION: Notice of meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as...

  14. 78 FR 20696 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Science.gov (United States)

    2013-04-05

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice: 13-043] NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY: National Aeronautics and Space Administration. ACTION: Notice of Meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as...

  15. An evaluation of the effectiveness of the audit committee in the Westonaria Local Municipality / Matsiliso Merriam Chaka

    OpenAIRE

    Chaka, Matsiliso Merriam

    2013-01-01

    Audit committees are an integral part of good corporate governance and their establishment strengthens the credibility of governments. As a foundation of good governance, audit committees are positioned to provide an objective assessment of whether or not public resources are responsibly and effectively managed. They also promote accountability and integrity, as well as improvement in the operations of governments and municipalities. The establishment of audit committees in the local sphere o...

  16. 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.

  17. 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...

  18. 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

  19. 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)

  20. THREATS TO FUNCTIONING OF THE INTERNAL AUDIT IN PUBLIC FINANCE UNITS IN RELATION TO CHANGES IN LEGAL LEGISLATION

    Directory of Open Access Journals (Sweden)

    Katarzyna Sojka

    2016-03-01

    Full Text Available The publication is aimed at drawing attention to the problems and risks associated with the introduction of new legislation on the functioning of the internal audit in public fi nance sector units in Poland. Through an analysis of the regulations and developments in the fi eld of the above, the author points to the need for clarifi cation or amendment of the existing legal acts. It shows the essence of the problems and threats that impact the quality, accuracy and compliance with the IIA standards for the functioning of the internal audit in Poland. The publication uses a methodology based on an analysis of regulations and studies to assess the functioning of the internal audit in terms of the public fi nance sector. The problems and risks presented in this publication are currently occurring in the public sector. The solutions remain in the interest of internal auditors employed in the public fi nance sector, external contractors providing services within the scope of the audit and managers of the units in which the audit is functioning or will continue to function.

  1. 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

  2. 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...

  3. 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.

  4. 76 FR 55124 - Audit Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2011-09-06

    ... Assessments and Internal Audit Plans V. Internal Audit Resource Capacity Proposal VI. Communication of... Audit Staff Hire Report VIII. External Business Relationships IX. Internal Audit Status Reports X...

  5. 12 CFR 550.470 - Who directs the conduct of the audit?

    Science.gov (United States)

    2010-01-01

    ... conduct of the audit? Your fiduciary audit committee directs the conduct of the audit. Your fiduciary audit committee may consist of a committee of your directors or an audit committee of an affiliate... audit committee. (b) A majority of the members of the audit committee may not serve on any committee to...

  6. Letters to the Senate Banking Committee about Wall Street Reform Legislation during the New Deal

    Science.gov (United States)

    Blackerby, Christine

    2009-01-01

    Early in 1933, shortly after the election of President Franklin Roosevelt, the U.S. Senate Banking and Currency Committee began receiving hundreds of letters from concerned Americans. They were closely watching the committee's efforts to find and fix the causes of the Great Depression that had consumed the nation for more than three years. This…

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

    OpenAIRE

    Desi Alifia; Muhammad Khafid

    2018-01-01

    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 comp...

  8. 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

  9. 78 FR 41804 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Science.gov (United States)

    2013-07-11

    ... Conference Cost Reporting Update FY 2013 Financial Statement Audit--Unfunded Environmental Liability Estimation Federal Accounting Standards Advisory Board--Exposure Draft (Reporting Entity) Office of...

  10. 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

  11. 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.

  12. 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.

  13. 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

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

    African Journals Online (AJOL)

    There is concern worldwide about corporate governance, director liability, litigations and business failures, the economic recession and the quality of fi nancial reporting. Owing to these factors, new regulations and legislation aff ecting organisations and the related responsibilities imposed on audit committees, it is ...

  15. 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.

  16. Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi

    OpenAIRE

    Mutmainnah, Nurul; Wardhani, Ratna

    2013-01-01

    This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial...

  17. 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,…

  18. 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.

  19. 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

  20. An audit of the approval letters issued by Drugs Controller General of India to Ethics Committees in India.

    Science.gov (United States)

    Bhide, Shruti S; Katkar, Jahnavi V; Maurya, Mitesh; Gogtay, Nithya Jaideep; Thatte, Urmila M

    2016-01-01

    The present study is an audit of the communiqués issued by the Drugs Controller General of India [DCGI] to Ethics Committees [ECs] for content and directives after the mandatory notification of registration of Ethics Committees issued on 8 th February 2013. All letters were downloaded from the website of the Central Drugs Standard Control Organization [CDSCO] and evaluated for the date of issue, number of directives, domains covered by the directives [general instructions, administrative requirements and quorum requirements], median time to approval for registration and time elapsed between date of application and issue of the approval letter. There were a total of 1036 EC letters listed on the website, from which 854 [82.4%] could be downloaded. A working denominator of 841 was arrived at after discarding repeat letters and those that had an incorrect address. The state of Maharashtra had the highest number of ECs registered (209/841, 24.9%) followed by Gujarat [97/841, 11.5%) and Karnataka [96/841, 11.4%]. The number of directives within each letter ranged from 8-22. The overall time to approval was 77.5 [24-919] days and the time to approval between Institutional and Independent Ethics Committees was significantly different. The office of the DCGI had a very wide time range for approving registration of Ethics Committees that ranged from less than a month to more than two years. The quality and nature of the directives improved with time. As the country moves towards accreditation, letters issued by the DCGI should have uniformity. The large number of ECs in a single state and lack of even a single one in several others is something that needs to be addressed by policy makers.

  1. Relação entre as características do comitê de auditoria e a qualidade da auditoria independente = Relationship Between Audit Committee Characteristics and Independent Audit Quality

    Directory of Open Access Journals (Sweden)

    Bruna Teixeira

    2016-04-01

    Full Text Available A identificação de quais características do comitê de auditoria estão relacionadas com a qualidade da auditoria independente, nas empresas listadas nos níveis diferenciados de governança corporativa da BM&FBovespa, é o objetivo deste estudo. A pesquisa caracteriza-se como descritiva, documental e quantitativa. Os dados foram obtidos nos relatórios públicos de 57 empresas do ano de 2013 e analisados por meio de regressão linear múltipla. Para mensurar a qualidade da auditoria adotou-se o modelo IQUA, proposto por Braunbeck (2010. Da análise dos resultados pode-se inferir que a auditoria de melhor qualidade é obtida em empresas que possuem comitês de auditoria cujos membros tenham conhecimento em contabilidade e finanças; que atuam na aprovação de serviços de não auditoria e que adotam procedimentos para receber e tratar queixas. Por outro lado, empresas com comitês responsáveis pela eficiência e eficácia dos controles internos tendem a apresentar auditoria de menor qualidade. Dentre as variáveis de controle observou-se que empresas com ativo total maior, pertencentes ao nível 1 ou ao nível 2 de governança corporativa, e que tiveram crescimento em seu ativo, estão relacionadas com auditoria de menor qualidade. This study aims at identifying which characteristics of the Audit Committee are related to the quality of independent audit companies listed in differentiated corporate governance levels of BM & FBovespa. The research is descriptive, quantitative and documentary. The data were obtained in public reports of 57 companies in 2013 and they were analyzed through multiple linear regression. In order to measure the quality of the audit, the IQUA model proposed by Braunbeck (2010 was adopted. Analyzing the results one can infer that the best quality audit is obtained in companies that have audit committees with members who have knowledge in accounting and finance; and also members who work in the approval of non-audit

  2. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory committee... supervisory committee shall submit the audit report to the board of directors. A copy of the audit report, and... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit requirements. 704.15 Section 704.15 Banks...

  3. Educational Technology. Hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Sixth Congress, First Session, on Examining Legislation Authorizing Funds for the Elementary Secondary Education Act, Focusing on Education Technology Programs.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. Senate Committee on Health, Education, Labor, and Pensions.

    This hearing before the Senate Committee on Health, Education, Labor, and Pensions on examining legislation authorizing funds for the Elementary Secondary Education Act, focusing on educational technology programs, contains statements by: James M Jeffords, Chairman, Committee on Health, Education, Labor, and Pensions; Barbara Means, Assistant…

  4. Faktor - Faktor Yang Mempengaruhi Audit Delay

    OpenAIRE

    Christine Tamba

    2010-01-01

    The aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009. The results show that tight issue, audit committee education, and firm leverage significantly influence on audit delay. But, audit opinion and financial leverage do not significantly influence on audit delay. Keywords : Right isisue, Leverage, Education, Perfo...

  5. National audit of the sensitivity of double-contrast barium enema for colorectal carcinoma, using control charts For the Royal College of Radiologists Clinical Radiology Audit Sub-Committee.

    Science.gov (United States)

    Tawn, D J; Squire, C J; Mohammed, M A; Adam, E J

    2005-05-01

    To audit the sensitivity of double-contrast barium enema (DCBE) for colorectal carcinoma, as currently practised in UK departments of radiology. As part of its programme of national audits, the Royal College of Radiologists Clinical Radiology Audit Sub-Committee undertook a retrospective audit of the sensitivity of DCBE for colorectal carcinoma during 2002. The following targets were set: demonstration of a lesion > or =95%; correct identification as a carcinoma > or =90%. Across the UK, 131 departments took part in the audit, involving 5454 examinations. The mean demonstration rate was 92.9% and the diagnosis rate was 85.9%, slightly below the targets set. The equivocal rate (lesion demonstrated, but not defined as malignant) was 6.9%, the perception failure rate was 2.8% and the technical failure rate was 4.4%. Control-chart methodology was used to analyze the data and to identify any departments whose performance was consistent with special-cause variation. When compared with the diagnosis rate (84.6%) and demonstration rate (92.7%) reported in the Wessex Audit 1995, [Thomas RD, Fairhurst JJ, Frost RA. Wessex regional audit: barium enema in colo-rectal carcinoma. Clin Radiol 1995;50:647-50.] a similar level of performance was observed in the NHS today, implying that the basic process for undertaking and reporting DCBE has remained relatively unchanged over the last few years. Improvement in the future will require fundamental changes to the process of reporting DCBE, in order to minimize the perception failure rate and accurately to describe lesions, so reducing the equivocal rate. Control-chart methodology has a useful role in identifying strategies to deliver continual improvement.

  6. 12 CFR 9.9 - Audit of fiduciary activities.

    Science.gov (United States)

    2010-01-01

    ... significant fiduciary activities, under the direction of its fiduciary audit committee, unless the bank adopts... activity-by-activity basis), under the direction of its fiduciary audit committee, at an interval... during each calendar year . (c) Fiduciary audit committee. A national bank's fiduciary audit committee...

  7. Relation between the Characteristics of the Company, the Audit Committee and the Independent Auditor and the Publication Deadline of the Financial Statements

    Directory of Open Access Journals (Sweden)

    Paulo Roberto da Cunha

    2016-01-01

    Full Text Available The objective in the study was to verify the relation between the characteristics of the company, the audit committee and the independent auditor and the publication deadline of the financial statements of companies listed on BM&FBOVESPA. The research objective was descriptive, the procedures were documentary and the approach was quantitative. A sample of 64 companies was used for each year analyzed, which comprised the period from 2010 till 2012. To analyze the data, multiple linear regression was used, through the software SPSS®. The results demonstrate that a significant relation exists between the publication deadline of the financial statements and the indebtedness, the corporate sector, the non-audit fees and whether the company is audited by the Big Four. Companies that are indebted or pay high non-audit fees tend to disclose their information late. If audited by the Big Four or belonging to the industrial goods, information technology, construction and transportation sectors, they tend to disclose their financial statements earlier.

  8. 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.

  9. 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.

  10. 12 CFR 715.10 - Audit report and working paper maintenance and access.

    Science.gov (United States)

    2010-01-01

    ... AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.10 Audit report and working... a financial statement audit or a supervisory committee audit, the Supervisory Committee must verify...”) so requests, the Supervisory Committee shall provide NCUA a copy of each of the audit reports it...

  11. 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.

  12. 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.

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

    Science.gov (United States)

    Jalgaonkar, Sharmila V; Bhide, Shruti S; Tripathi, Raakhi K; Shetty, Yashashri C; Marathe, Padmaja A; Katkar, Janhavi; Thatte, Urmila M

    2016-01-01

    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.

  14. 11 CFR 9007.1 - Audits.

    Science.gov (United States)

    2010-01-01

    ... audit fieldwork. Such request will be made in writing. The committee shall produce the computerized... provided by the committee. During or after audit fieldwork, the Commission may request additional or... assistance in the Commission's audit. The committee shall produce the additional or updated computerized...

  15. Pengaruh Karakteristik Dewan Komisaris, Komite Audit , dan Kesulitan Keuangan terhadap Fee Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Bei) Tahun 2010-2014

    OpenAIRE

    Prawira, Fadel Iswandi; Anisma, Yuneita; Anggraini, Lila

    2017-01-01

    This study aimed to identify and analyze the influence of board characteristics (board size, board independence, and board meet), audit committee ( audit committee size, audit committee independence, audit committee experts, and audit committee meet), and financial distress to audit fee. This research used secondary data from annual reports and financial reports of manufacturing industry which listed in Indonesian Stock Exchange (IDX) during 2010-2014 periods This study uses purposive samplin...

  16. 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*.

  17. 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.

  18. 12 CFR 715.5 - Audit of Federal Credit Unions.

    Science.gov (United States)

    2010-01-01

    ... SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.5 Audit of Federal Credit Unions. (a) Total assets of $500 million or greater. To fulfill its Supervisory Committee audit responsibility, a federal credit... million but more than $10 million. To fulfill its Supervisory Committee audit responsibility, a Federally...

  19. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  20. 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...

  1. A Report of the Senate Committee on Post Audit and Oversight Relative to Massachusetts' Financial Commitment to Public Education in the Eighties: A Multi-State Comparative Study. Senate No. 2080.

    Science.gov (United States)

    Massachusetts State Legislature, Boston. Senate Committee on Post Audit and Oversight.

    During the 1980s, Massachusetts' public commitment to increase educational funding was not carried through. To determine state educational funding for the decade, the Senate Committee on Post Audit and Oversight compared Massachusetts with nine other comparable states in expenditures per pupil, expenditures per capita, and expenditures per $1,000…

  2. 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...

  3. Pengaruh Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Gultom, Ulina

    2015-01-01

    This study aims to analyze the influences of audit committee, consisted of audit committee size and audit committee meeting frequency. Data used in this study were drawn from financial statements and annual reports of listed banking companies in Indonesia Stock Exchange (IDX) in 2013. Hypothesisis tested used multiple linear regression analysis to examine the effect of audit committee size and audit committee meeting frequency on companies to financial performance. The results of this study i...

  4. Auditing orthopaedic audit.

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-11-01

    Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change.

  5. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

    This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of…

  6. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  7. 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

  8. 12 CFR 715.6 - Audit of Federally-insured State-chartered credit unions.

    Science.gov (United States)

    2010-01-01

    ... AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.6 Audit of Federally-insured... Committee audit responsibility, a federally-insured State-chartered credit union having total assets of $500... Committee audit responsibility, a federally-insured State-chartered credit union having total assets of less...

  9. 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

  10. AUDIT QUALITY AND MANAGERIAL DECISION

    OpenAIRE

    Stelian Selisteanu

    2013-01-01

    The following material addresses the problem from the perspective of quality audit work procedures and legislation as well as the auditor's judgment which often offer the guarantee to obtain an opinion as to mirror the reality of operations audited. Implementation of the recommendations made by the auditor, followed by auditees getting some performance in specific activity, is in fact a confirmation of the performance of quality audits concluded with the formulation of appropriate opinions.

  11. 33 CFR 276.5 - Legislative history.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Legislative history. 276.5 Section 276.5 Navigation and Navigable Waters CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF... Legislative history. Discussion of this legislation is contained in the reports by the Senate Committee on...

  12. 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

  13. 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.

  14. 11 CFR 9033.1 - Candidate and committee agreements.

    Science.gov (United States)

    2010-01-01

    ... candidate. (7) The candidate and the candidate's authorized committee(s) will permit an audit and... pursuant to 11 CFR part 9039. The candidate and authorized committee(s) shall facilitate the audit by... 11 Federal Elections 1 2010-01-01 2010-01-01 false Candidate and committee agreements. 9033.1...

  15. 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.

  16. A Report of the Special Committee on Investigations of the Select Committee on Indian Affairs. Final Report and Legislative Recommendations. Senate, 101st Congress, 1st Session (November 6, 1989).

    Science.gov (United States)

    Congress of the U.S., Washington, DC. Senate Select Committee on Indian Affairs.

    In 1987, the United States Senate established the Special Committee to investigate American Indian affairs. Fraud, corruption, and mismanagement were found pervading the institutions serving American Indians. Corruption was also discovered in Indian tribal governments. The Committee faulted Congress for failing to adequately oversee and reform…

  17. 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.

  18. 12 CFR 621.31 - Non-audit services.

    Science.gov (United States)

    2010-01-01

    ... audit committee pre-approves the services and the services are fully disclosed in the annual report. ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Non-audit services. 621.31 Section 621.31 Banks... Auditor Independence § 621.31 Non-audit services. Non-audit services are any professional services...

  19. 11 CFR 104.16 - Audits (2 U.S.C. 438(b)).

    Science.gov (United States)

    2010-01-01

    ... members, conduct an audit and field investigation of any committee which meets the thresholds established... except that any audit or investigation of an authorized committee of a candidate shall be commenced... affirmative vote of four members, conduct an audit and field investigation of any committee pursuant to 11 CFR...

  20. 75 FR 4108 - Sunshine Act Meeting Notice; Board of Directors and Five Committees of the Board

    Science.gov (United States)

    2010-01-26

    .... Audit Committee 11 a.m. 2. Governance & Performance Review Committee. 3. Provision for the Delivery of... 1622.2 & 1622.3. Matters To Be Considered Audit Committee Agenda 1. Approval of agenda. 2. Approval of Minutes of the Committee's Open Session meeting of October 30, 2009. 3. Approval of Minutes of the Audit...

  1. 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

  2. Model Legislation on Student Residency.

    Science.gov (United States)

    Higher Education in the States, 1971

    1971-01-01

    Because of the radical variance in residency requirements from state to state and sometimes from institution to institution, and because of several court cases involving this issue, the Education Commission of the States appointed a Committee to develop (1) a statement of principles for consideration in drafting legislation in connection with…

  3. 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

  4. 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.

  5. 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.

  6. 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

  7. 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.

  8. 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...

  9. 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

  10. 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

  11. 12 CFR 715.3 - General responsibilities of the Supervisory Committee.

    Science.gov (United States)

    2010-01-01

    ... CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.3 General responsibilities of the... reporting objectives which must be sufficient to satisfy the requirements of the supervisory committee audit... this chapter; (2) Perform or obtain a supervisory committee audit, as prescribed in § 715.4 of this...

  12. Director, Risk Management and Internal Audit | IDRC - International ...

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

    Directs the establishment of the Internal Audit plans and priorities and performs risk-based Internal Audits designed to provide objective assurance and advice to the ... Establishes internal quality assessment processes and as directed by the Finance and Audit Committee ensures that external quality assessments are ...

  13. Audit of compliance with the British Committee for Standards in Haematology (BCSH) revised guidelines for the diagnosis and assessment of treatment response of hairy cell leukemia in University Hospital Galway.

    Science.gov (United States)

    Velazquez-Kennedy, K; Crowe, C; Craven, B; Walsh, J; Prendergast, C; Krawczyk, J

    2017-05-01

    Hairy cell leukemia (HCL) is an uncommon B cell lymphoproliferative disorder. The object of the present audit was to assess whether the investigation and management of HCL in University College Hospital Galway (UCHG) complies with the British Committee for Standards in Haematology (BCSH) guidelines. Following a review of the records in our Haematology Department, 18 cases of HCL were identified between January 2006 and October 2014. Blood film examination had been performed in all cases. Flow cytometry of liquid material had been undertaken in 89 % (n = 16) of cases, of which only 31 % (n = 5) included all four hairy cell panel markers (CD11c, CD25, CD103, CD123). Although all initial trephine biopsies included CD20, none analyzed DBA44. Only 65 % (n = 11) of treated patients had a post-treatment bone marrow biopsy preformed. This audit highlights areas of improvement in the diagnosis and management of HCL in UCHG, which do not currently adhere to the BCSH recommendations.

  14. 75 FR 44811 - Sunshine Act Meeting of the Board of Directors and Five Board Committees

    Science.gov (United States)

    2010-07-29

    ... Services Committee (``Promotions & Provisions Committee'') 2. Governance & Performance Review Committee 3. Operations & Regulations Committee Saturday, July 31, 2010: 4. Finance Committee 8:30 a.m. 5. Audit Committee... upon request. Governance & Performance Review Committee--Open, except that a portion of the meeting of...

  15. 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.

  16. 12 CFR 715.12 - Statutory audit remedies for Federal credit unions.

    Science.gov (United States)

    2010-01-01

    ... union is principally located (even if such audit is not required by § 715.5), for any fiscal year in... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Statutory audit remedies for Federal credit... AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.12 Statutory audit remedies for...

  17. 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.)

  18. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

    Jan 6, 2010 ... A good way to describe the first surgical audits is that they were 'polite, restrained discussions'. This was the situation before the development of quality assurance in the business world. As this slowly infiltrated into the medical profession the discussions changed to more cri- teria based surgical audits.

  19. 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

  20. 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.

  1. 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.

  2. 12 CFR 1710.12 - Committees of board of directors.

    Science.gov (United States)

    2010-01-01

    ... AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures... 2002, Pub. L. 107-204 (Jul. 30, 2002) (SOA), as amended from time to time, with respect to the audit committee, and under rules issued by the NYSE, as amended from time to time— (1) Audit committee; (2...

  3. 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.

  4. 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...

  5. AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

    OpenAIRE

    Rita Yuniarti Author_Email:

    2011-01-01

    This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West Java, Indonesia. This type of research is descriptive verification research, because it describes the variables and ...

  6. 2011 SREB Legislative Briefing

    Science.gov (United States)

    Gaines, Gale F., Comp.

    2011-01-01

    The "2011 Legislative Briefing" is a topical summary of state budget and legislative actions that affect elementary, secondary and higher education across the Southern Regional Education Board (SREB) region. It outlines actions in areas such as tax and spending legislation, assistance to local districts, tuition and fees, student…

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

    African Journals Online (AJOL)

    Gaynor,. McDaniel & Neal 2006: ... recognise the significance of their responsibilities and should be willing to undertake necessary training and .... risk management and corporate law for audit committee members to be sufficiently proficient in these ...

  8. An audit of some health facilities and equipment for neonatal ...

    African Journals Online (AJOL)

    2016-04-19

    , therefore, conducted as ... hoped that the outcome of this audit will help our health policy makers to prioritize equipment supply for ... studies were approved by the ethical committee of the. University of Uyo Teaching Hospital.

  9. e-ready legislation

    DEFF Research Database (Denmark)

    Hvingel, Line; Baaner, Lasse

    In general, digital society challenges traditional modes of legislation and rulings. Dissimilar compositions of the legislation and non-comparable spatial representations of the legal content makes traditional legislation unfit for e-Government. Lacking attention may lead to the undermining...... of the trustworthiness of administration systems. On the other hand, a successful adaption of legislation to a digital setup could help promote good service towards citizens and businesses, and according to land administration theories maybe even promote societal sustainability in large. Based on studies on Denmark......, different challenges within digital land administration solutions are demonstrated. This paper discusses how legislation needs to change in order to be ‘e-Ready’....

  10. 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.

  11. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  12. 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 ...

  13. 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.

  14. 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...

  15. 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

  16. 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.

  17. 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

  18. 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

  19. 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.

  20. 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

  1. 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

  2. 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 ...

  3. The Training Audit.

    Science.gov (United States)

    Buckley, Roger; Caple, Jim

    1984-01-01

    This article discusses the role of the auditor and describes a seven-stage training audit model currently being employed by a multinational United Kingdom bank. Stages include familiarization, auditing the client, auditing the program, auditing the program organizer, auditing the consumer, presenting the report, and tasking action agencies. (CT)

  4. Digital Privacy Legislation Awareness

    OpenAIRE

    Henry Foulds; Magda Huisman; Gunther R. Drevin

    2013-01-01

    Privacy is regarded as a fundamental human right and it is clear that the study of digital privacy is an important field. Digital privacy is influenced by new and constantly evolving technologies and this continuous change makes it hard to create legislation to protect people's privacy from being exploited by misuse of these technologies. This study aims to benefit digital privacy legislation efforts by evaluating the awareness and perceived importance of digital privacy legislation among...

  5. 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

  6. 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.

  7. Legislative Review. A Look at Higher Education in Week 11: March 21-25, 2011

    Science.gov (United States)

    North Dakota University System, 2011

    2011-01-01

    This issue of "Legislative Review" takes a look at the news in higher education from March 21 to 25, 2011. This Legislative Review reports that: (1) HCR 3046 was heard March 23 in a joint meeting of the House Constitutional Revision and House Education Committees; (2) SCR 4017, a bill directing that Legislative Management study the…

  8. Legislative Review: A Look at Higher Education in Week 9: March 02-06, 2009

    Science.gov (United States)

    North Dakota University System, 2009

    2009-01-01

    This issue of "Legislative Review" takes a look at the news in higher education from March 02 to 06, 2009. This Legislative Review reports that: (1) HB 1487, a bill prohibiting expenditure of federal economic stimulus funds unless appropriated by the Legislative Assembly, was heard in the Senate Appropriations Committee Monday, March 2;…

  9. Pork Choppers, Presidents, and Perverts: The Response of Two University Presidents to Attacks on the Privacy and Academic Freedom of Professors by the Florida Legislative Investigation Committee, 1956 to 1965

    Science.gov (United States)

    Anderson, Jennifer Paul; O'Brien, Thomas V.

    2016-01-01

    In the United States in the 1950s and 1960s, several states followed the lead of Joseph McCarthy and formed committees to investigate Americans considered to be potentially subversive within states' governments. Students and professors fell victim to the "lavender scare," as public universities forced them to make concessions to their…

  10. Implementing Major Trauma Audit in Ireland.

    Science.gov (United States)

    Deasy, Conor; Cronin, Marina; Cahill, Fiona; Geary, Una; Houlihan, Patricia; Woodford, Maralyn; Lecky, Fiona; Mealy, Ken; Crowley, Philip

    2016-01-01

    There are 27 receiving trauma hospitals in the Republic of Ireland. There has not been an audit system in place to monitor and measure processes and outcomes of care. The National Office of Clinical Audit (NOCA) is now working to implement Major Trauma Audit (MTA) in Ireland using the well-established National Health Service (NHS) UK Trauma Audit and Research Network (TARN). The aim of this report is to highlight the implementation process of MTA in Ireland to raise awareness of MTA nationally and share lessons that may be of value to other health systems undertaking the development of MTA. The National Trauma Audit Committee of the Royal College of Surgeons in Ireland, consisting of champions and stakeholders in trauma care, in 2010 advised on the adaptation of TARN for Ireland. In 2012, the Emergency Medicine Program endorsed TARN and in setting up the National Emergency Medicine Audit chose MTA as the first audit project. A major trauma governance group was established representing stakeholders in trauma care, a national project co-ordinator was recruited and a clinical lead nominated. Using Survey Monkey, the chief executives of all trauma receiving hospitals were asked to identify their hospital's trauma governance committee, trauma clinical lead and their local trauma data co-ordinator. Hospital Inpatient Enquiry systems were used to identify to hospitals an estimate of their anticipated trauma audit workload. There are 25 of 27 hospitals now collecting data using the TARN trauma audit platform. These hospitals have provided MTA Clinical Leads, allocated data co-ordinators and incorporated MTA reports formally into their clinical governance, quality and safety committee meetings. There has been broad acceptance of the NOCA escalation policy by hospitals in appreciation of the necessity for unexpected audit findings to stimulate action. Major trauma audit measures trauma patient care processes and outcomes of care to drive quality improvement at hospital and

  11. 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.

  12. The 2007 Legislative Briefing

    Science.gov (United States)

    Grove, Jeffrey; Gaines, Gale F., Comp.

    2007-01-01

    "The 2007 Legislative Briefing" is a topical summary of actions during the 2006 legislative sessions that affect education in the 16 SREB states. Topics include state budgets and the economy, tax and revenue, school finance, teacher compensation, licensure, certification and evaluation of teachers, strengthening elementary and secondary…

  13. 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.

  14. 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)

  15. 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.)

  16. 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...

  17. This Is Not America: The Impact of the New EU Audit Regulation in Slovenia

    Directory of Open Access Journals (Sweden)

    Metka Duhovnik

    2016-05-01

    Full Text Available The article presents problems that could arise in a small European country with a modest number of public interest entities and weak market competition due to the new European audit legislation. In this framework, special attention is paid to the effects of the extended requirements to audit public interest entities, public oversight of the audit profession, and adoption of the international auditing standards. The author points out those fields where the European Commission’s further action could make the legislation more proportionate in terms of the size of the country and its capital market development.

  18. 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…

  19. [The new pharmacovigilance legislation in practice].

    Science.gov (United States)

    Broekmans, André W; Mol, Peter G M

    2014-01-01

    Recent European legislation has provided new tools to enhance the overseeing of medicinal products in the postmarketing phase. Package leaflets of newly approved medicines contain a black inverted triangle as a signal for enhanced monitoring. The leaflets also have clear instructions on how to report possible adverse drug reactions. Databases of drug reactions are accessible by the public. The most important change is the establishment of the Pharmacovigilance Risk Assessment Committee (PRAC) within the European Medicines Agency (EMA). This Committee will review safety signals of medicinal products arising in the member states of the European Union. The Committee could recommend adaptation of the package leaflet, or suspension or revocation of the marketing authorisation. The PRAC is also involved in the assessment of risk management plans for medicinal products and post-authorisation efficacy and safety studies.

  20. GCG Role and Audit Quality in Reducing Earnings Management Action in Indonesian Manufacturing Firms

    Directory of Open Access Journals (Sweden)

    Sigit Handoyo

    2017-07-01

    Full Text Available All elements in the financial statements were responsibility of the management, however investors more pay attention on profit information so that this will trigger the management to do earnings management. This study was intended to analyze the effect of managerial ownership, institutional ownership, independent board, audit committee, and the quality of audit toward the earnings management. This study is using data 35 manufacturing companies listed on Indonesia Stock Exchange 2013-2015, determination of samples in this study using purposive sampling method. The data of the managerial ownership, institutional ownership, independent board, audit committee and quality of audit were gathered from the company’s annual report. Hypothesis testing using multiple regression analysis.The outcome of the hypothesis testing shows that the managerial ownership, institutional ownership, audit committee and quality of audit will give a significant negative effect on earnings management while the independent board has no influence on earnings management.

  1. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... accounting or related financial management experience. (c) Independence. Any member of the Bank's board of... adequate internal control system within the Bank by: (i) Reviewing the Bank's internal control system and... system, including the prevention or detection of management override or compromise of the internal...

  2. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

    Mar 30, 2015 ... The Chief Audit Executive, staff and consultants do not assume any responsibility or authority over any Centre activities outside of the. Risk Management and Internal Audit unit. The performance of internal audit activities does not relieve management of any of their assigned responsibilities. The Chief Audit ...

  3. 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

  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. 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

  6. Legislative Districts - 1990

    Data.gov (United States)

    Kansas Data Access and Support Center — Each coverage contains a COVER-ID field that defines the House or Senate district number. Kansas House and Senate districts were created by the Legislative Research...

  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. 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

  9. 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...

  10. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

    parameters; implement, train, measure and benchmark them. And then audit , audit , audit . Today, more than ever, Organizational Security is an essential...their operations to protect them from either incidental or deliberate attack. Internal (or self-) auditing is essential to the hardening process...moving from planning to executing their missions. Auditing Organizational Security Eugene A. Razzetti 49 Defense AT&L: January–February 2017 Defense

  11. 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,

  12. 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

  13. 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.

  14. 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.

  15. 75 FR 51748 - Ashley Resource Advisory Committee

    Science.gov (United States)

    2010-08-23

    ... Committee Act requirements, brief participants on Payments to States legislative history, discuss the... Information Relay Service (FIRS) at 1-800-877-8339 between 8 a.m. and 8 p.m., Eastern Standard Time, Monday...; (3) review of Payments to States legislative history and discussion of requirements related to Title...

  16. 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

  17. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Komite Audit dan Extraordinary Item Terhadap Audit Delay Dengan Reputasi KAP Sebagai Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

    OpenAIRE

    Simanjuntak, Sri Sunggul

    2016-01-01

    This study aimed to analyze the effect of profitability, leverage, size of company, the audit committee, and extraordinary items, the audit delay, as well as examine the effect of the reputation of public accounting firms in moderating the relationship between the size of the company audit delay. The sample in this research is manufacturing companies listed on the Stock Exchange from 2011-2014. Based on the research results, simultaneous effect of all independent variables are statisticall...

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

    Science.gov (United States)

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

    2013-01-01

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

  19. 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.

  20. 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

  1. 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

  2. Official announcement of a regulatory guide prepared by the environmental expert committee in compliance with the Ecological Audit Act (UAG). As of 6 May 1998; Bekanntmachung einer Richtlinie des Umweltgutachterausschusses nach dem Umweltauditgesetz. Vom 6. Mai 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-06-10

    The authentic text of the regulation is reproduced in full, relating to procedures and conditions for certification of environmental auditing and management systems and accreditation of the relevant authorized bodies. (CB) [Deutsch] Die Richtlinie ist im Wortlaut abgedruckt und enthaelt Regelungen zur Akkreditierung von Zertifizierungsstellen fuer Umweltmanagementsysteme und die entsprechenden Zertifizierungsverfahren. (orig./CB)

  3. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  4. 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

  5. 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

  6. Notoriety for Profit Legislation.

    Science.gov (United States)

    1987-01-01

    this study is a relatively new and important area in victimology known as "Notoriety For Profit Legislation". The study contains descrip- tions...in the area of victimology require further study. I BIBLIOGRAPHY Books Bard, Morton, and Dawn Sangrey. The Crime Victims Book. New York: Basic Books

  7. 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...

  8. 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.

  9. 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)

  10. Competition in the Acquisition of Major Weapon Systems: Legislative Perspectives

    Science.gov (United States)

    1976-11-01

    do not significantly change this particular procedure. See Herbert W. Stephens , "The Role of the Legislative Committees in the Apptopriations Process...procurement where the inventory requirement is large enough to warrant the second source? Dr. L.ABIRGE (Dr. Waiter I. LaBerge , Assistant Secretary of the Air

  11. 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...... was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two...... years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find...

  12. Essays on audit quality

    OpenAIRE

    Zerni, M. (Mikko)

    2009-01-01

    Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputa...

  13. THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY

    Directory of Open Access Journals (Sweden)

    Vidyata Annisa Anafiah

    2017-06-01

    Full Text Available This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score. This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.

  14. The experience of the implementation of perinatal audit in Moldova.

    Science.gov (United States)

    Stratulat, P; Curteanu, A; Caraus, T; Petrov, V; Gardosi, J

    2014-09-01

    The Beyond the Numbers project in Moldova implemented perinatal mortality audit as a means to improve maternity and newborn care. Key activities for this project included training in audit, the setting up of audit committees, implementation of the review of cases and dissemination of information. During the project, a significant reduction was noted of perinatal deaths at term (from 37 weeks gestation and birthweight of ≥2500 g) by 1.5 per 1000; from 5.1 per 1000 in 2006 to 3.6 per 1000 in 2013. © 2014 Royal College of Obstetricians and Gynaecologists.

  15. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  16. 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...Tool;3 the COSO Guidance on Monitoring Internal Control Systems; and the FIAR Guidance. We conducted this performance audit from May 2010 to

  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. 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...

  19. 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.

  20. Audit mode change, corporate governance and audit effort

    OpenAIRE

    Cao, Limei; Li, Wanfu; Zhang, Limin

    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...

  1. 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

  2. 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

  3. [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.

  4. 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...... 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....

  5. Male infertility: An audit of 70 cases in a single centre

    African Journals Online (AJOL)

    E.A. Jeje

    2016-07-25

    Jul 25, 2016 ... Male infertility: An audit of 70 cases in a single centre. E.A. Jejea, T.O. Alabia, R.W. ... Objectives: To audit the aetiology, treatment and predictors of outcome in infertile men who attended urology clinic of a private hospital in ..... Ethics Committee of Lagoon Hospital Limited, Apapa, Lagos. Conflict of interest.

  6. 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.

  7. Community psychiatry: An audit of the services in southern Gauteng ...

    African Journals Online (AJOL)

    Aim. To audit the community psychiatric services in southern Gauteng with a view to determining whether the objectives of the country\\'s mental health legislation and policies are being achieved. Results. Although southern Gauteng\\'s community psychiatric clinics are situated in a primary health setting, primary health ...

  8. Legislative Review. A Look at Higher Education in Week 11: March 16-20, 2009

    Science.gov (United States)

    North Dakota University System, 2009

    2009-01-01

    This issue of "Legislative Review" takes a look at the news in higher education from March 16-20, 2009. This Legislative Review reports that: (1) SB 2038, a bill to continue the "flexibility with accountability" recommended by the Roundtable on Higher Education, was re-referred from the House Education Committee and heard in…

  9. 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.

  10. 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...

  11. 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

  12. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  13. 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

  14. 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

  15. 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.

  16. 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

  17. 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

  18. Risk Assessment in Audit

    Directory of Open Access Journals (Sweden)

    N. I.

    2017-12-01

    Full Text Available The article’s objective is to demonstrate the causality of risks involved in the audit, in order to minimize the audit risk associated with formulating the adequate audit conclusion based on the risks of the company’s financial reporting and the effectiveness of company’s internal control. The meaning of entrepreneurial risk and risk management methods at company level are discussed, with emphasizing the impact of risks on the reliability of financial reporting. Four components of the risk involved in external audit are outlined and discussed: entrepreneurial risk, risk of financial reporting, risk of taking obligations, risk of audit. The causality between risk components having impact on audit is illustrated. The essence and methods of risk management in audit are analyzed. It is demonstrated that the issue of whether or not a client be accepted for audit service and whether or not the audit-based cooperation with it be prolonged constitutes a primary decision with respect to each audit. Factors behind the auditor’s decision to accept a new client or continue to work with the previous one are highlighted. It is emphasized that the honesty of management personnel has the foremost importance for an auditor; sources of information about the honesty of management personnel are shown.

  19. 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...

  20. 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...

  1. 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.

  2. 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...

  3. 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...

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

    African Journals Online (AJOL)

    Toshiba

    -sectional survey research design was used. The target population of the study is 48 Audit firms in which saturated sampling technique was used. Respondents comprised of Audit Senior and Audit manager selected purposively from each firm.

  5. 21 CFR 26.47 - Role and composition of the Joint Sectoral Committee.

    Science.gov (United States)

    2010-04-01

    ... Committee. 26.47 Section 26.47 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN... QUALITY SYSTEM AUDIT REPORTS, AND CERTAIN MEDICAL DEVICE PRODUCT EVALUATION REPORTS: UNITED STATES AND THE... Sectoral Committee. (a) The Joint Sectoral Committee for this subpart is set up to monitor the activities...

  6. 21 CFR 26.17 - Role and composition of the Joint Sectoral Committee.

    Science.gov (United States)

    2010-04-01

    ... Committee. 26.17 Section 26.17 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN... QUALITY SYSTEM AUDIT REPORTS, AND CERTAIN MEDICAL DEVICE PRODUCT EVALUATION REPORTS: UNITED STATES AND THE... and composition of the Joint Sectoral Committee. (a) A Joint Sectoral Committee is set up to monitor...

  7. 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...

  8. 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.

  9. 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.

  10. 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...

  11. An Audit of Perineal Trauma and Vertical Transmisson Of HIV

    African Journals Online (AJOL)

    USER

    ORIGINAL RESEARCH ARTICLE. An Audit of Perineal Trauma and Vertical Transmisson Of HIV. DOI: 10.29063/ajrh2017/v21i4.7. Amaka N. Ocheke. 1. *, Ephraim Samuels .... Ethics Committees of the participating hospitals. Informed consent was obtained from the patients prior to administration of the questionnaires. Data.

  12. Audit of Cervical Cancer Screening and Colposcopy Attendance in ...

    African Journals Online (AJOL)

    AJRH Managing Editor

    audit and the aim of the study. The protocol was approved by the East London Hospital Complex. Ethics Committee, and the electronic information was studied in order to select abnormal Pap smears and the colposcopy biopsy results of women who attended clinics from the drainage area of Frere. Hospital and CMH in the ...

  13. 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 ...

  14. 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...

  15. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

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

  16. Governance, veterinary legislation and quality.

    Science.gov (United States)

    Petitclerc, M

    2012-08-01

    This review of governance distinguishes between ends and means and, by highlighting the complexity and differing definitions of the concept, defines its scope and focuses discussion on its characteristics in order to establish an interrelationship between veterinary legislation and governance. Good governance must be backed by legislation, and good legislation must incorporate the principles and instruments of good governance. This article lists some of the main characteristics of governance and then reviews them in parallel with the methodology used to draft veterinary legislation, emphasising the importance of goal-setting and stakeholder participation. This article describes the criteria developed by the Veterinary Legislation Support Programme (VLSP) of the World Organisation for Animal Health (OIE) for assessing the quality of veterinary legislation. It then makes a comparison between the quality assurance process and the good governance process in order to demonstrate that the introduction and proper use of the tools for developing veterinary legislation offered by the OIE VLSP leads to a virtuous circle linking legislation with good governance. Ultimately, the most important point remains the implementation of legislation. Consequently, the author points out that satisfactory implementation relies not only on legislation that is technically and legally appropriate, acceptable, applicable, sustainable, correctly drafted, well thought through and designed for the long term, but also on the physical and legal capacity of official Veterinary Services to perform their administrative and enforcement duties, and on there being the means available for all those involved to discharge their responsibilities.

  17. 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

  18. 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.

  19. 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

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

    Directory of Open Access Journals (Sweden)

    Kisanga Felix

    2010-06-01

    Full Text Available Abstract Background 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. Methods 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. Results 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. Conclusions 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

  1. 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

  2. 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

  3. 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)

  4. 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.)

  5. 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 & ...

  6. 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

  7. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements for small companies. However...

  8. 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...

  9. 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 ...

  10. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  11. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  12. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and In...

  13. 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.

  14. Chapter No.2. Legislation

    International Nuclear Information System (INIS)

    2002-01-01

    UJD as the central body of state administration prepares legislation within their competency and sets also binding criteria in the field of nuclear safety. Based on provisions of the 'Atomic Act' the preparation of rest regulations has continued. Following drafts of 5 were prepared regulations in 2001 and then they were sent for comments to various ministries by UJD: (a) Regulation on safety requirements for design of nuclear installations; (b) Regulation on safety requirements for commissioning and operation of nuclear installations; (c) Regulation on safety documentation; (d) Regulation on periodic safety assessment; (e) Regulation on safety requirements for siting of nuclear installations. Two following UJD safety guides were published in 2001 as the part of edition 'Safety of Nuclear Installations': (a) BNS I. 11.2/1999 'Requirements for performance of safety analyses for ATWS' (b) BNS II.3.1/2000 'Evaluation of acceptability of faults detected during the operation inspection of nuclear installation selected equipment'. As UJD is responsible for performance of such reviews according to law No. 264/1999 Coll. on conformance assessment of products about 10 drafts of technical standards were reviewed. UJD provided documentation to the Slovak Republic position document related to Chapter 14 - Energy which was submitted to the European Union (EU). The set of recommendations related to nuclear safety was elaborated by the special working group on atomic question which was established by the EU Council. Their implementation is required as a prerequisite to close negotiations on Chapter 14 - Energy. The schedule of necessary safety related measures was agreed in co-operation with the SE a.s. and the Ministry of Economy and submitted as additional information for negotiations to the EC. The negotiations on Chapter 14 - Energy were successfully closed in October 2001. The activities in the area of Chapter 22 - Environment were concentrated on submission of necessary data

  15. 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?

  16. 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

  17. 77 FR 69598 - Meeting of the Defense Advisory Committee on Women in the Services (DACOWITS)

    Science.gov (United States)

    2012-11-20

    ... Legislative Proposal for expanded reproductive health care coverage for military women. Finally, the Committee... Prevention and Response Strategy. --Briefing--Legislative Proposal on Reproductive Health Care for Women... front of the full Committee. Number of oral presentations to be made will depend on the number of...

  18. 77 FR 54568 - Meeting of the Defense Advisory Committee on Women in the Services (DACOWITS)

    Science.gov (United States)

    2012-09-05

    ... on Legislative Proposal for expanded health care coverage for military women. Finally, the Committee... Advisory Committee on Women in the Services. If members of the public are interested in making an oral.... --Briefing--Australian Defence Force Update. --Briefing--Legislative Proposal on Military Women Health Care...

  19. 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.)

  20. 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

  1. 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)

  2. 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,

  3. Trends in outdoor recreation legislation

    Science.gov (United States)

    George H. Siehl

    1980-01-01

    The two decades which have passed since the era of the Outdoor Recreation Resources Review Commission (ORRRC) have been active and fruitful in terms of Federal recreation legislation. The Commission and its final report "Outdoor Recreation for America" strongly influenced the burst of recreation legislation in the 1960's. Even today, the studies prepared...

  4. 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…

  5. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  6. The Types and Specificities of Auditing in the Procedures of Recovering the Solvency of Enterprises

    Directory of Open Access Journals (Sweden)

    Bytkivska Anna V.

    2017-06-01

    Full Text Available The article is concerned with the systematization of types and the disclosure of specificities of auditing as well as audit services in the process of recovering the solvency of domestic enterprises. The main types of audit have been allocated and their features have been characterized. It has been determined that both internal and external audit may take place in the procedures of readjustment (judicial and pre-trial, disposition of property, and the settlement agreement, the latter being a more effective form of control. In the author’s view, the main type of audit of the financially insolvent enterprises should be acknowledged the audit of financial statements, which differs from the traditional audit, depending on which it can be positioned as before- and post-readjustment. The specifics of readjustment audit have been identified, the purpose of which is to confirm the validity, efficiency, and achievability of the readjustment plan. An indicative list of other audit services has been provided, which may be expanded depending on the current procedure and the needs of customer. Expediency of establishing, at the legislative level, the mandatory auditing in the procedures of recovering the solvency has been substantiated.

  7. 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)

  8. Pharmacovigilance in Europe: Place of the Pharmacovigilance Risk Assessment Committee (PRAC) in organisation and decisional processes.

    Science.gov (United States)

    Laroche, Marie-Laure; Batz, Arnaud; Géniaux, Hélène; Féchant, Corinne; Merle, Louis; Maison, Patrick

    2016-04-01

    The new European legislation that came into force in July 2012 reinforced the organisation of pharmacovigilance by setting up a committee in charge of risk assessment for medicines, the Pharmacovigilance Risk Assessment Committee (PRAC). The PRAC has a remit covering the assessment of all aspects of the safety and the risk management of medicinal products for human use in the European Union. It deals with issues regarding pharmacovigilance signals, the periodic evaluation of benefit/risk reports from marketing authorization holders (MAH), risk management plans, post-marketing studies, variations or renewals of marketing authorisations, management of under surveillance drugs lists, inspections for pharmacovigilance reasons and audits of pharmacovigilance systems. The PRAC works with the pharmacovigilance systems of the European Member States, which draw up evaluation reports. These evaluations are circulated and discussed by Member States so as to issue recommendations, which serve as a basis for other European medicines committees, the Committee for Medicinal Products for Human Use (CHMP) or the Coordination Group for Mutual Recognition and Decentralised Procedures-Human (CMDh) which then give their opinion. The final decision, which applies to all Member States and to the concerned MAH, lies with the European Commission (EC). This decisional procedure thus rests on coordination involving the PRAC, the CHMP, the CMDh, the EC, the Member States and the pharmaceutical companies. In the 3 years from July 2012, the PRAC has processed nearly 4500 procedures and is still facing an increasing workload. Copyright © 2016 Société française de pharmacologie et de thérapeutique. Published by Elsevier Masson SAS. All rights reserved.

  9. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

    Auditing is introduced into a model of bank capital regulation. Deterministic and stochastic auditing strategies are studied. Contrary to intuition, auditing of bank risk should be focused on the safest banks because they hold the least amount of capital. Risky banks, which hold more capital, need to be audited less. The importance of auditing by regulators and penalties for non-compliance are discussed in light of the Basel II capital regulation proposals. Emphasis is placed on the importanc...

  10. 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

  11. Chapter 3. Legislation

    International Nuclear Information System (INIS)

    2000-01-01

    The Nuclear Regulatory Authority of the Slovak Republic (UJD) as central body of state administration prepares legislation within their competency and sets also binding criteria in the filed of nuclear safety. Based on provisions of the 'Atomic Act' there are 16 binding regulations under preparation. In 199 the following regulations were issued by UJD (1) Regulation No. 29/1999 Collection laws (Coll. l.) by which a list special materials and equipment is published. It came into force on 1 March 1999; (2) ) Regulation No. 30/1999 Coll. l. which defines details on maximum limits on quantities for nuclear materials for which there is no presumption of causing nuclear damage. It came into force on 1 March 1999; (3) Regulation No. 186/1999, which determines details to assure physical protection of nuclear installations, nuclear materials and radioactive waste. It came into force on 1 August 1999; (4) Regulations No. 187/1999 Coll. l. on professional competence of employees of nuclear installations. It came into force on 1 August 1999; (5) Regulation No. 198/1999 Coll. l. on accounting and inspection of nuclear materials. It came into force on 1 September 1999; (6) Regulation No. 245/1999 Coll. l. on emergency planning in case in incident or accident. It came into force on 1 October 1999; (7) Regulation No. 246/1999 Coll. l. on documentation of nuclear installations for decommissioning. It came into force on 1 October; (8) Regulation No. 284/1999 Coll. l. on details on transportation of nuclear materials and radioactive waste. It came into force on 15 November 1999. Six UJD safety guide were published last year as the part of edition 'Safety of Nuclear Installations'. UJD provides documentation for screening process of Energy sector and Environment sector as contribution to the accession process to the European Union. The most important subject within the negotiations with the European Commission were safety and operation of the NPP V-1 Bohunice. UJD grants

  12. 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

  13. Addressing adolescent pregnancy with legislation.

    Science.gov (United States)

    Montgomery, Tiffany M; Folken, Lori; Seitz, Melody A

    2014-01-01

    Adolescent pregnancy is a concern among many women's health practitioners. While it is practical and appropriate to work to prevent adolescent pregnancy by educating adolescents in health care clinics, schools and adolescent-friendly community-based organizations, suggesting and supporting legislative efforts to reduce adolescent pregnancy can help address the issue on an even larger scale. This article aims to help nurses better understand current legislation that addresses adolescent pregnancy, and to encourage support of future adolescent pregnancy prevention legislation. © 2014 AWHONN.

  14. 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)

  15. 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....

  16. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  17. 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....

  18. 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...

  19. Audit of audit: review of a clinical audit programme in a teaching hospital intensive care unit.

    Science.gov (United States)

    Anderson, Peter; Fee, Peter; Shulman, Rob; Bellingan, Geoffrey; Howell, David

    2012-09-01

    A comprehensive review of the clinical audit programme in a teaching hospital intensive care unit. A retrospective analysis of the clinical audit projects undertaken within the intensive care unit over the preceding 2 years and compared with published national guidelines for clinical audit. A 27-bedded teaching hospital intensive care unit in the UK. Each audit project was reviewed independently by two assessors. The following questions were assessed. 1. Were the projects true audits? 2. Were they prospective of retrospective? 3. Did the projects have input from appropriate members of the multidisciplinary team. 4. How many of the audit projects were re-audits? 5. Of the re-audits how many showed evidence of service improvement? each audit project was also scored against the Audit Project Assessment Tool produced by the UK Clinical Governance Support Team. Of the twenty five audit projects reviewed twenty two were considered to be true audits. All of the projects used only retrospective data. Audit projects were contributed from all sections of the multidisciplinary critical care team but there were few truly multidisciplinary projects. Four of the audit projects were re-audits, of these three showed service improvement and one showed deterioration. Of the twenty two true audit projects reviewed, eleven were classified as good quality projects using the Audit Project Assessment Tool. Despite the clinical audit programme being active and well supported, objective evidence of clinical governance benefit was lacking. The overall clinical audit programme has been revitalised by a series of improvements since undertaking this review and this approach is recommended to other organizations who are interested in improving their clinical audit performance.

  20. 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.

  1. 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

  2. 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

  3. 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.

  4. Chapter 3. Legislation

    International Nuclear Information System (INIS)

    2001-01-01

    The Nuclear Regulatory Authority of the Slovak Republic (UJD) as the central authority of state administration prepares legislation within their competency and sets also binding criteria in the field of nuclear safety. Based on provisions of the 'Atomic Act' a preparation of remaining 8 decrees have continued. In 2000 the following decrees were issued by UJD: (1) Decree No. 31/2000 Coll on events at nuclear installations. It came into force on 15 February 2000. (2) Decree No. 190/2000 Coll by which details of radioactive waste management and spent fuel management are regulated. It came into force on 1-st July 2000. The following six decrees are at the process of preparation: (a) Decree on quality assurance of nuclear installations, (b) Decree on safety requirements for design of nuclear installations, (c) Decree on safety requirements for commissioning and operation of nuclear installations, (d) Decree on safety documentation, (e) Decree on periodic safety assessment, (f) Decree on safety requirements for siting of nuclear installations. Following five UJD safety guides were published in 2000 as the part of edition 'Safety of Nuclear Installations': (1) BNS I.9.1/1999 Safety of nuclear facilities during decommissioning (issued in April 2000). (2) BNS III.4.1/2000 Requirements on UJD SR permit issue for fuel use in WWER 440 reactors (issued in September 2000). (3) BNS III.4.3/2000 Requirements on assessment of fuel loading for WWER 440 reactors (issued in September 2000). (4) BNS I.2.6/2000 UJD SR requirements on chapter 4 of Safety analysis report 'Core design' (issued in September 2000). (5) NS I.4.2/1996 Use of PSA methodology in the process of regulation by regulatory authority (issued in September 2000). About thirty-five drafts of technical standards were reviewed as UJD is responsible for performance such review according to the law No. 264/1999 Coll. on conformance assessment of products. UJD provided necessary documentation for negotiation positions of the

  5. Montgomery County Council Legislation - Bills

    Data.gov (United States)

    Montgomery County of Maryland — The Council enacts local public laws for the ‘peace, good government, health, and welfare of the county’. The bills dataset contains all legislation considered by...

  6. 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

  7. 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.

  8. 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.

  9. 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/

  10. 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)

  11. 75 FR 26918 - Fishlake Resource Advisory Committee

    Science.gov (United States)

    2010-05-13

    ... ``welcomes'' and 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... Information Relay Service (FIRS) at 1-800-877-8339 between 8 a.m. and 8 p.m., Eastern Standard Time, Monday...

  12. 75 FR 60066 - Ashley Resource Advisory Committee

    Science.gov (United States)

    2010-09-29

    ... 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, capture and... Service (FIRS) at 1-800-877-8339 between 8 a.m. and 8 p.m., Eastern Standard Time, Monday through Friday...

  13. 75 FR 52715 - Ashley Resource Advisory Committee

    Science.gov (United States)

    2010-08-27

    ... introductions, review the Federal Advisory Committee Act requirements, brief participants on Payments to States legislative history, discuss the guidelines for Title II and Title 111 funding and proposals, capture and.... and 8 p.m., Eastern Standard Time, Monday through Friday. SUPPLEMENTARY INFORMATION: The meeting is...

  14. Legislative Review. A Look at Higher Education in Week 12: March 28-31, 2011

    Science.gov (United States)

    North Dakota University System, 2011

    2011-01-01

    This issue of "Legislative Review" takes a look at the news in higher education from March 28 to 31, 2011. This Legislative Review reports that: (1) Following a 7-4 "do pass" vote by the House Constitutional Revision Committee, HCR 3046 was approved by the House in a 50-42 vote on March 30; (2) HB 1036, a bill mandating a study of developmental…

  15. 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.

  16. 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.

  17. 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...

  18. Objectives and Principles in the Statutary Audit

    OpenAIRE

    Marcu Niculina

    2011-01-01

    Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services (compilation) of information. Therefore, global perspective on statutory audits ia looked upon as a part of the whole.

  19. 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)

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

    African Journals Online (AJOL)

    Auditing remains an important tool of management oversight. Auditing theory indicates that the discipline draws its legitimacy on its ability to enhance confidence on the financial statements by its users. However, there has been increasing criticisms addressed to the audit profession in the recent past especially after the ...

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

    African Journals Online (AJOL)

    The audit profession has been highly scrutinized among researchers and regulators following the fall of giant companies in the west. One of the issues that gained momentum has been to analyze the audit fee structure and the various auditor-client relationships. This study investigates the determinants of audit fees and the ...

  2. 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)

  3. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  4. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

    Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

  5. Effectiveness of Inhalant Abuse Legislation.

    Science.gov (United States)

    Batis, Jeffery C

    2017-01-28

    Since peaking in the 1990s, inhalant abuse has steadily decreased over the past two decades. Concurrently, nearly every state has passed legislation aimed at minimizing inhalant abuse. While males have historically been more likely to abuse inhalants than females, there is no longer a sex effect in self-reported rates of inhalant abuse. The objective of the present study is to evaluate the effect of anti-inhalant abuse legislation on self-reported rates of inhalant abuse, in high school age males and females. Beginning in 1993, the CDC's biannual Youth Risk Behavior Surveillance Survey asked respondents if they have ever used inhalants to get high. Data from these surveys were collected, along with the date of passage of anti-inhalant abuse legislation in 46 of 50 states. ANOVAs were conducted to assess the effect of legislation on self-reported inhalant abuse rates. There were no significant main effects or interactions that demonstrated that inhalant abuse rates decreased in males or females following passage of legislation aimed at decreasing inhalant abuse. Conclusion/Importance: To date, 46 of 50 states have passed laws aimed at minimizing inhalant abuse, and while inhalant abuse rates have been decreasing for the past two decades, there is no evidence that this decline is related to enactment of these laws. Further research is needed to determine the cause of the decrease in inhalant abuse. The laws may benefit from amendments to include options for treatment.

  6. Eight years' experience of regional audit: an assessment of its value as a clinical governance tool.

    Science.gov (United States)

    John, H; Paskins, Z; Hassell, A; Rowe, I F

    2010-02-01

    Strengthening clinical audit is crucial for improving the quality of healthcare provision. The West Midlands Rheumatology Service and Training Committee coordinates an innovative programme of regional audits and the experience of rheumatology healthcare professionals involved was surveyed. This was a questionnaire-based study in which respondents rated statements relating to regional audit on Likert scales. Out of 105 staff, 70 replied. There was consensus that results of regional audit have been robust, valid and reliable; regional audits benefit patients and units; provide educational opportunities for specialist registrars (SpRs); and are more efficient than local audit by allowing comparison between units. Opinion was divided about how well informed respondents were and how effective they are at closing the audit loop. Many units reported changes in practice. Regional audit is widely perceived to be a valuable clinical governance tool supporting significant changes to clinical practice, and an excellent training opportunity for SpRs. Recommendations for a successful regional audit scheme are described in this article.

  7. 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.

  8. 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.

  9. 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

  10. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

    In quality management, the audit means a review of products quality, services, processes of an enterprise or of quality systems in general. The audit results are defined the corrective required actions , which takes into account the identification and elimination causes of nonconformities detected to prevent their repetition.“Quality audit is a systematic, independent and documented process, in purpose of obtaining the audit proofs and evaluate them objectively to determine the extent to whic...

  11. 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.

  12. 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.

  13. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

    This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label ...

  14. 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.

  15. 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...

  16. Internal Audit in Higher Education.

    Science.gov (United States)

    Holmes, Alison, Ed.; Brown, Sally, Ed.

    This book describes a range of examples of internal audit in higher education as part of a process of the exchange of good practice. The book recognizes well-established links with audit theory from other contexts and makes use of theoretical perspectives explored in the financial sector. The chapters are: (1) "Quality Audit Issues"…

  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. 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...

  19. 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)

  20. 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

  1. 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

  2. 40 CFR 1508.17 - Legislation.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Legislation. 1508.17 Section 1508.17 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY TERMINOLOGY AND INDEX § 1508.17 Legislation. Legislation includes a bill or legislative proposal to Congress developed by or with the significant...

  3. 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.

  4. Quality Management Of Audit Process In External Audit

    Directory of Open Access Journals (Sweden)

    Lidija Pernar

    2009-07-01

    Full Text Available This work clears up the question of how to achieve high quality of audit process through describing basic conceptions, principles and preliminary conditions on which we should base the efficient access for ensuring high quality work and audit reports through use of international experience for description the example of “good practice” that should be adopted and used by each audit. General message of this work is for institutions of external audit to make more and more efforts in the insurance of high quality audit process but also to pay much more attention to this process. The work simultaneously recommends certain possibilities of how to work for a while on the promotion of management quality of the audit increasing at the same time the control degree of audit process quality.

  5. 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

  6. 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

  7. 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.

  8. 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.

  9. 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…

  10. 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.

  11. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... IDRC supports “Innovating for Development” and is committed to excellence in all spheres of its activities including ... with the President, review of the performance of the Internal Audit function and the sufficiency ... Establishing and maintaining a quality assurance program that covers all aspects of the.

  12. 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…

  13. Mass and Energy Audit

    African Journals Online (AJOL)

    A mass and energy audit study of an iron and steel smelting factory in Nigeria was carried out. Information was obtained on ... into the system must come out. Emissions are ..... Nuclear Instruments and Methods in Physics Research B, 194: 65-68. (12) OECD/IEA/Eurostat 2004. Energy. Statistics Manual. Available at website:.

  14. 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.

  15. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  16. 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

  17. internal audit charter

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

    kallache

    2006-06-27

    Jun 27, 2006 ... designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” The services that the IDRC's Audit Services ...

  18. Scrub skills audit.

    Science.gov (United States)

    Cuttell, Jenny

    2013-11-01

    The aim of this study was to improve the knowledge and understanding of the evidence which encompasses extended roles and advanced practice for theatre scrub practitioners. The intention was also to develop a local policy and training strategy for advanced roles, benchmarked against professional standards (PCC 2007) and clinical practice audit.

  19. 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

  20. Lobbying Across Arenas. Interest Group Involvement in the Legislative Process in Denmark

    DEFF Research Database (Denmark)

    Pedersen, Helene Helboe; Christiansen, Peter Munk; Binderkrantz, Anne Skorkjær

    2014-01-01

    Interest groups may approach political decision makers in two phases of the legislative process: the pre-parliamentary, administrative phase, in which bills are prepared by bureaucrats; and the parliamentary phase, in which bills are discussed and possibly revised by parliamentary committees. The...

  1. Legislation imposing mandatory minimum sentences for drug offences passes second reading.

    Science.gov (United States)

    2008-07-01

    Bill C-26, An Act to amend the Controlled Drugs and Substances Act, passed second reading in the House of Commons on 16 April 16 2008, and was referred to the Standing Committee on Justice and Human Rights. The legislation has been proposed as a component of the National Anti-Drug Strategy.

  2. Legislation Seeks to Protect Power Grid From Space Weather

    Science.gov (United States)

    Tretkoff, Ernie

    2010-05-01

    Proposed legislation would help protect the U.S. power grid against space weather and other threats. The Grid Reliability and Infrastructure Defense Act (GRID Act) would give the Federal Energy Regulatory Commission (FERC) authority to develop and enforce standards for power companies to protect the electric grid from geomagnetic storms and threats such as a terrorist attack using electromagnetic pulse (EMP) weapons. The act unanimously passed the U.S. House Committee on Energy and Commerce in April and will proceed to a vote in the full House of Representatives.

  3. 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

  4. 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.

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...... options for public sector auditing....

  12. A Century of Environmental Legislation

    DEFF Research Database (Denmark)

    Cain, Louis P.; Kaiser, Brooks

    2016-01-01

    At the beginning of the 20th century, three intertwined ambitions drove federal legislation over wildlife and biodiversity: establishment of multiple-use federal lands, the economic development of natural resources, and the maintenance of option values. We examine this federal intervention in nat...... depends on the community’s resource endowments. These endowments are defined not only in terms of users’ current wealth accumulation but also from their expected ability to extract utility from natural resources over time....

  13. 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

  14. Legislators Urge Carbon Emissions Cuts

    Science.gov (United States)

    Kumar, Mohi

    2007-02-01

    Legislators from the world's largest carbon dioxide (CO2) emitting countries met on 14-15 February in Washington, D.C., to discuss the future of the global climate and strategies to mitigate temperature increases resulting from global warming. The world faces a ``double challenge-how to reduce damaging carbon emissions while still meeting the energy demand that the world's poor need to escape poverty,'' said World Bank President Paul Wolfowitz during a keynote talk.

  15. Federal Aviation Administration (FAA) Reauthorization: An Overview of Legislative Action in the 111th Congress

    Science.gov (United States)

    2010-03-30

    Operations Quality Assurance (FOQA) program; a Line Operational Safety Audit ( LOSA ) program; and a Flight Crew Fatigue Risk Management program. While...Historically, CVR use has been limited to accident investigations. A separate provision of the bill would generally protect ASAP, FOQA and LOSA data from...oversight committees detailing the utilization of voluntary safety programs, including ASAP, FOQA, LOSA , and airline Advanced Qualification Programs (AQPs

  16. Legislative Proposals To Protect Children from Inappropriate Materials on the Internet. Hearing on H.R. 3783, H.R. 774, H.R. 1180, H.R. 1964, H.R. 3177, and H.R. 3442 before the Subcommittee on Telecommunications, Trade, and Consumer Protection of the Committee on Commerce, House of Representatives, One Hundred Fifth Congress, Second Session.

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House Committee on Commerce.

    This hearing addresses legislative proposals to protect children from inappropriate materials on the Internet. Among the issues discussed are federal investments and information access, defining standards for protection, child pornography and marketing to children, filtering technology and adult verification services, and freedom of speech.…

  17. 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

  18. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

    Full Text Available While mobile learning (m-learning applications have proven their value in educational activities, there is a need to measure their reliability, accessibility and further more their trustworthiness. Mobile devices are far more vulnerable then classic computers and present inconvenient interfaces due to their size, hardware limitations and their mobile connectivity. Mobile learning applications should be audited to determine if they should be trusted or not, while multimedia contents like automatic speech recognition (ASR can improve their accessibility. This article will start with a brief introduction on m-learning applications, then it will present the audit process for m-learning applications, it will iterate their specific security threats, it will define the ASR process, and it will elaborate how ASR can enhance accessibility of these types of applications.

  19. Automated ISMS control auditability

    OpenAIRE

    Suomu, Mikko

    2015-01-01

    This thesis focuses on researching a possible reference model for automated ISMS’s (Information Security Management System) technical control auditability. The main objective was to develop a generic framework for automated compliance status monitoring of the ISO27001:2013 standard which could be re‐used in any ISMS system. The framework was tested with Proof of Concept (PoC) empirical research in a test infrastructure which simulates the framework target deployment environment. To fulfi...

  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. 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 ...

  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. Institutional Constraints, Legislative Activism, and Policy Change

    DEFF Research Database (Denmark)

    Citi, Manuele; Justesen, Mogens Kamp

    of regulatory reform in the EU. The rise in the number of legislative proposal, in turn, is affected by the extent of gridlock between the EU’s legislative bodies. These findings show that the Commission steps up its legislative activity when the institutional opportunity space allows for greater policy change.......This paper studies how institutional constraints affect legislative activism, and how legislative activism affects policy change, analyzing the case of the European Union’s legislative process. Our argument revolves around the key role of the Commission in advancing policy change, and emphasizes...... that the Commission can successfully push for increased policy change by increasing its legislative activity when the institutional opportunity space widens. Using a novel panel dataset covering eight policy sectors from 1984--‐2012, we find that the number of legislative proposals significantly affects the extent...

  4. Institutional Constraints, Legislative Activism and Policy Change

    DEFF Research Database (Denmark)

    Citi, Manuele; Justesen, Mogens Kamp

    2016-01-01

    This article presents a study of how institutional constraints affect legislative activism and how legislative activism in turn affects policy change through an analysis of the European Union's legislative process. The argument revolves around the key role of the European Commission in advancing...... policy change, and emphasises that the Commission can successfully push for increased policy change by increasing its legislative activity when the institutional opportunity space widens. Using a novel panel dataset covering eight policy sectors from the period 1984–2012, the article shows...... that the number of legislative proposals significantly affects the extent of regulatory reform in the EU. The rise in the number of legislative proposals, in turn, is affected by the extent of gridlock between the EU's legislative bodies. These findings show that the Commission steps up its legislative activity...

  5. 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

  6. 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

  7. 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.

  8. 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...

  9. 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

  10. 38 CFR 13.3 - State legislation.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false State legislation. 13.3... ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.3 State legislation. Field facility Directors are authorized to... regarding any proposed legislation relating to fiduciary matters will be taken without the approval of the...

  11. 46 CFR 67.132 - Special legislation.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Special legislation. 67.132 Section 67.132 Shipping... legislation. (a) Vessels not otherwise entitled to be operated in the coastwise trade or in the fisheries may obtain these privileges as a result of special legislation by the Congress of the United States. (b) In...

  12. 29 CFR 11.14 - Legislation.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Legislation. 11.14 Section 11.14 Labor Office of the... Administrative Procedures § 11.14 Legislation. Notwithstanding any provisions of this part, environmental assessments or impact statements prepared in connection with requests for new legislation or modification of...

  13. 50 CFR 80.3 - Assent legislation.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Assent legislation. 80.3 Section 80.3... WILDLIFE RESTORATION AND DINGELL-JOHNSON SPORT FISH RESTORATION ACTS § 80.3 Assent legislation. A State may participate in the benefits of the Act(s) only after it has passed legislation which assents to the provisions...

  14. 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…

  15. A Review on Audit Quality Factors

    OpenAIRE

    Seyed Mahmoud Hosseinniakani; Helena Inacio; Rui Mota

    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...

  16. Continuous Auditing Paradigma Baru dalam Pengauditan

    OpenAIRE

    Sihaloho, Ferry

    2005-01-01

    One of the advanced information system that can produce financial statement in timely manner is the Real Time Accounting System in which will produce financial information without audit trail. Audit trails were common problem in recently audit practice because of the advanced information systemnot produce it. Auditor should change old paradigm in auditing related to audit procedures that used to examine the Accounting Information System by which can produce audit trail. Auditor must focus on ...

  17. 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.

  18. 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...

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

    NARCIS (Netherlands)

    Preminger, Glenn M.; Alken, Peter; Habuchi, Tomonori; Wijkstra, Hessel; Skolarikos, Andreas; Yin, Chan-Jun

    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

  20. 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

  1. Peer Effects in Legislative Voting

    DEFF Research Database (Denmark)

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

    2016-01-01

    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...... 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....

  2. 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.

  3. 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...

  4. 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...

  5. Summary of international principles of legislative regulation of media

    Directory of Open Access Journals (Sweden)

    Y. V. Nesteryak

    2015-12-01

    Full Text Available The paper summarizes the basic international principles of legislative regulation of the media and the settlement of regulatory relations in the field of information on the basis of a comprehensive theoretical and methodological analysis of the international legislation concerning human rights and freedoms in the sphere of information and the settlement information relations, principles and mechanisms of regulation and control of resources mass communication. International legal acts in the field of information: the Convention of United Nations, resolutions and recommendations of the Council of Europe Parliamentary Assembleia and declarations, resolutions and recommendations of the Committee of Ministers of the Council of Europe more influence on the formation and development of the global information society. Only the Council of Europe, of which Ukraine is a member, adopted more than one hundred legal documents relating to the management of information relations, human rights and freedoms in the information sphere. Ukraine’s membership in public international organizations (UN, Council of Europe confirms its status as an integral part of the European and global media space, and commits to implement into national law the provisions of international agreements and related legislation. At the same time, taking international experience and standards should take into account national specifics, in particular: the conditions of post-totalitarian environment of functioning of mass media, the mentality of Ukrainian society and the authorities, and other features of adaptation of international law to domestic realities.

  6. Results from the audit process in the Brazilian accreditation program for external individual monitoring services

    International Nuclear Information System (INIS)

    Barbosa, R.A.; Mauricio, C.L.P.; Cunha, P.G. da; Mota, H.C.

    1998-01-01

    In 1997 the Committee for Evaluation of the External Individual Monitoring Services from the Instituto de Radioprotecao e Dosimetria, in Brazil, starded the audit process within the Accreditation Program for 13 Brazilian Services, which are responsible for occupational dose monitoring of more than 45,000 workers. As the audit objective had been check also the Services procedures, a group of dosimeters were irraiated with gamma ray of 6 0 C o. During the audit proccess, the results from the dosimeters, which were previously irradiated at the national Laboratory for Ioninising Radiation Metrology in Rio de Janeiro, Brazil, have been evaluated in he trumpet curves following the rule for which 90% of the points, at least, should be between the curves. This work shows the results from the SMIEs under audit and analyses the necessity of radiation quelities others than 6 0 C o

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. 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

  14. 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

  15. Executive committee

    Science.gov (United States)

    Xiao, Guoqing; Cai, Xiaohong; Ding, Dajun; Ma, Xinwen; Zhao, Yongtao

    2014-04-01

    ChairVice Chair Toshiyuki AzumaRoberto Rivarola Atomic, Molecular & Optical Physics LabUniversidad Nacional de Rosario and Advanced Science InstituteInstituto de Fisica Rosario RIKEN, JapanRosario, Argentina SecretaryMembers Dominique VernhetJoachim Burgdörfer, Austria Institut des NanoSciences de Paris Birgit Lohmann, Australia Université Pierre et Marie Curie Hossein Sadeghpour, USA Paris, FranceThomas Stöhlker, Germany Past ChairJim McCann, UK Barry DunningGuoqing Xiao, China Physics & AstronomyXiaohong Cai, China Rice University, HoustonXinwen Ma, China Texas, USAYongtao Zhao, China TreasurerFernando Martin, Spain Henrik CederquistLuis Mendez, Spain Alba Nova University CenterAnatoli Kheifets, Australia Stockholm University Stockholm, Sweden Details of the general committee are available in the PDF

  16. 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…

  17. 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

  18. 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

  19. Quality control in audit firm

    OpenAIRE

    Dostálová, Milena

    2008-01-01

    Thesis deals with the quality control of audit firms in accordance with international regulations. Defining the requirements for quality based on the Code of Ethics and the International quality standard ISQC1. Part of this work is the practical demonstration of ISQC1 in the smaller audit firm. For comparison, there is a description of quality control in the U.S.

  20. 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.

  1. 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...

  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. 1979 New Mexico legislative session: energy issues and legislation. [WIPP

    Energy Technology Data Exchange (ETDEWEB)

    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.

  4. 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.

  5. 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.

  6. Exeter Anthrozoology as Symbiotic Ethics (EASE) working group's written evidence to the UK government's Environment, Food and Rural Affairs (EFRA) commons select committee - pre-legislative scrutiny on the UK's Animal Welfare (Sentencing and Recognition of Sentience) Bill (draft dated 12 December 2017)

    OpenAIRE

    Hurn, Samantha; Rice, Tom; Badman-King, Alexander; North, Steve; Eason, Fenella; Groling, Jessica; Tacey, Ivan; Calvert, Christopher

    2018-01-01

    Written evidence on the draft UK's Animal Welfare (Sentencing and Recognition of Sentience) Bill laid before parliament on 12 December 2017 (ref: ISBN 978-1-5286-0149-8, CCS1217573596, Cm 9554). http://data.parliament.uk/writtenevidence/committeeevidence.svc/evidencedocument/environment-food-and-rural-affairs-committee/draft-animal-welfare-sentencing-and-recognition-of-sentience-bill-2017/written/76881.pdf UK gov reference: AWB0018

  7. Critical Care Nurses' Knowledge of Confidentiality Legislation.

    Science.gov (United States)

    Newman, Angela B; Kjervik, Diane K

    2016-05-01

    Health care legislation can be difficult to understand and apply in critical situations where patients may not be physically capable of autonomous control of confidential health information. Nurses are often the first to encounter confidential information about patients. To explore critical care nurses' knowledge of federal and North Carolina state legislation regarding confidentiality. This descriptive, qualitative study included 12 critical care nurses who were asked to describe their knowledge of federal confidentiality legislation and specific knowledge of North Carolina's confidentiality legislation. Critical care nurses were knowledgeable about federal confidentiality laws but demonstrated a need for further education about state-specific legislation. Nurses' application of confidentiality legislation demonstrates their knowledge of confidentiality legislation. To continue the trusting relationship that nurses have traditionally held with patients and patients' families, it is imperative for nurses to remain current about confidentiality legislation. Through education both before and after licensure, correct application of legislation can be achieved. Further research can aid in exploring the intersection between health care legislation and ethics. ©2016 American Association of Critical-Care Nurses.

  8. 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.

  9. 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

  10. Army Audit Agency Process for Determining Audit Requirements and Requesting Resources

    National Research Council Canada - National Science Library

    1999-01-01

    .... The mission of the Army Audit Agency is to provide an independent and objective internal audit service to the Department of the Army through an appropriate mix of financial and performance audits. Internal audits by the Army Audit Agency of military commands, installations, or activities are scheduled on a periodic basis determined by the Auditor General.

  11. 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...

  12. 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...

  13. 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,

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  20. 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....

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

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

    The Senior Audit Manager will assist the Director, RMIA with the overall risk analysis of the Centre leading to the development of the annual and long term audit plans and ... Manage the internal audit contract with the Centre's external service provider(s) to ensure the Centre receives value for money and audits that are in ...

  2. 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... provisions of this part are allowable charges to Federal awards. The charges may be considered a direct cost...

  3. 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.

  4. Quality audit of optoelectronics systems

    Science.gov (United States)

    Tanase, Letitia

    2000-02-01

    The quality audit of a product serves to evaluate the accordance of its quality characteristics with customer's requirements or specified in references documents. On this occasion the reference documents are verified, in order to establish if these are prosper to achieve the stipulated objectives in the domain of products quality. The audit is not a simple examination of product's quality, but it is an effective quality measure concerning the respective product. Based on the results of quality audit it can settle necessary improvement measures. The process quality audit serves to evalute the accordance of the process with customer's requirements or with specified requirements in the references documents. In order to establish if the reference documents are proper to achieve the stipulated objectives, these documents are verified, just like in the case of the quality audit of product. The quality audit of a process present also the effective measures to ensure the quality of the process, establishing the necessary corrective and improvement measure. In order to perform the quality audit of the product/process, the procedures of quality system, the specification of the product, the documents, the manufacture and inspection means, the documents concerning the development, supervision and inspection of the process and also the requirements which refer to the qualification of the involved personal are verified.

  5. 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)

  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. 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)

  8. 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

  9. 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...

  10. 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.

  11. 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.

  12. Hubungan Komite Audit dan Kompleksitas Usaha dengan Audit Fee

    OpenAIRE

    Ardianingsih, Arum

    2013-01-01

    The stakeholders reserve the right to get a certainty that the company activities will give them more profits. To ful fill this expectation, external auditor profession is needed. Auditor must keep their job quality like as the independency. However audit fees may cause the auditor independency is teased. The factors will be tested in this study are audit commitee and company complexity on the companies listed in BEI 2010-2012, while the sample are taken from manufacturing and mining companie...

  13. 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

  14. Oversight Review: Quality Control Review of Army 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...

  15. 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...

  16. 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...

  17. Audit Firm Tenure and Audit Quality Implied by Discretionary Accruals and Modified Opinions: Evidence from Turkey

    Directory of Open Access Journals (Sweden)

    Ahmet Türel

    2017-02-01

    Full Text Available Accounting scandals and bankruptcies across the world have raised concerns about the financial statement audit quality. Though, prior results documented mixed results, some argue that auditors become more familiar with the client and therefore independence is impaired when audit firm tenure gets longer. Consequently, some regulators set a limit on the number of years an audit firm may audit the same client. This study examines the association between audit firm tenure and audit quality in Turkey. We used three measures to proxy audit quality such as propensity to issue modified audit reports and discretionary accruals determined by two models. We found some evidence that audit quality does not increase with limited audit firm tenure. Given the additional costs associated with audit switch, it is concluded that there are minimal benefits of mandatory firm rotation. The results of this study will be useful for the regulators who are in charge to improve the audit quality.

  18. 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

  19. 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

  20. 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)

  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.  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...

  3. 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)

  4. 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

  5. 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.

  6. Digital Possibilities of Internal Audit

    Directory of Open Access Journals (Sweden)

    Kupec, V.

    2017-08-01

    Full Text Available Company management is a highly sophisticated activity which must employ the latest information technologies as ongoing digitisation allows company processes to be managed in a dynamic way, primarily with respect to the fast-changing economic environment. This also applies to internal audit, which helps to ensure flexible transfer of data concerning process deficiencies to the company leadership. The aim of the study is to verify the efficiency of the digital potential of the internal audit in the field of marketing, which forms an important part of company management. The method of the paper includes an analysis of the current theoretical background as well as an analysis of marketing risks and the use of adequate auditing techniques. The proposed system of internal audit, or the use of digital methods, can subsequently be used to predict process deficiencies, and thus contribute to efficient risk management and responsible business conduct.

  7. 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.

  8. 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

  9. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

    Full Text Available Internal Audit, compared with verification of transactions and compliance with established procedures, identify risks and assess the effectiveness of risk management.Internal audit based on risk analysis assesses the adequacy and effectiveness of internal control in all areas of activity, helps management in its task by analyzing the causes and consequences, with recommendations concerning the activities examined, whereas both shareholders and existing and potential investors are interested in how the entity is governed.

  10. El Salvador : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report provides an assessment of accounting and auditing practices within El Salvador's corporate sector. It used International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on international experience and good practices in those fields. Both statutory requirements and actual practices were analyzed as part of this review. The purpose of this ROSC is to assist the Government of El Salvador in strengthening the private sector's ...

  11. 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...

  12. ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP?

    Directory of Open Access Journals (Sweden)

    Arie Wicaksono

    2012-03-01

    Full Text Available Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.

  13. Development of Food Legislation Around the World

    NARCIS (Netherlands)

    Meulen, van der B.M.J.

    2010-01-01

    A variety of systems are presented in the perspective of the development of food legislation to give an impression of the features found in food law and the reasons they have taken certain forms. Legislation on food is not only widely distributed in time but also in space. The assurance of safe food

  14. 43 CFR 26.4 - Legislation.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Legislation. 26.4 Section 26.4 Public Lands: Interior Office of the Secretary of the Interior GRANTS TO STATES FOR ESTABLISHING YOUTH CONSERVATION CORPS PROGRAMS § 26.4 Legislation. State programs must meet all of the requirements of section 4...

  15. Special Education Legislation and Policy in Canada

    Science.gov (United States)

    McBride, Shirley R.

    2013-01-01

    This article reviews the historical context in which Canadian legislation and policy for children with special needs has evolved. The potential for the rights of students with special needs in light of the Canadian Charter of Rights and Freedoms is outlined. The role of the Federal and Provincial governments in legislation and policy vis-à-vis…

  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. 28 CFR 61.7 - Legislative proposals.

    Science.gov (United States)

    2010-07-01

    ... on the environment, that subunit shall prepare a legislative environmental impact statement in... ENVIRONMENTAL POLICY ACT Implementing Procedures § 61.7 Legislative proposals. (a) Each subunit of the... to Congress which may have an effect on the environment shall, in the early stages of development of...

  18. GENERAL METHOD OF STOCKS AUDIT

    Directory of Open Access Journals (Sweden)

    Iryna Galushchak

    2017-03-01

    Full Text Available The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of  stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth  to use techniques and methods of verification such as inventory, comparative control,  comparison of documentary evidence, counter check, check arithmetic for  audit of goods. Keywords: audit, stocks, activities of the company.

  19. Cuban experience in dosimetry quality audit program in radiotherapy

    International Nuclear Information System (INIS)

    Alonso-Samper, J.L.; Dominguez, L.; Yip, F.G.; Laguardia, R.A.; Morales, J.L.; Larrinaga, E.

    2002-01-01

    Full text: Five years ago we started a National Program of Quality Assurance in Radiotherapy. This program was possible thanks to the cooperation between the Cuban Ministry of Health and the International Atomic Energy Agency (IAEA) in the Projects ARCAL XXX and CUB/6/011. In the framework of these projects a total of ten complete dosimetry set were acquired and a large number of medical physicists were trained. At the same time, the Cuban side signed a contract for nine cobalt units, which have been gradually installed and all of them are running at the moment. During more than 20 years Cuba has taken part in the IAEA/WHO TLD postal dose audit programs and our results have been inside the (+/-)5 % acceptance limit. Cuba also joined the IAEA Coordinated Research Program E2 40 07, to extend at a national level the experience of the TLD based audits, using the capability of our SSDL to measure TLD. At the same time the work of the already existing External Audit Group was consolidated. The National Program of Quality Assurance in Radiotherapy works on base of external on-site visits. The main objective is to avoid any accident and to improve the quality of the RT treatments. Every year each Radiotherapy service is visited by a qualified team of physicists with the objective to check the physical aspects of the quality of the RT treatment, it includes: Documents and Records, safety, mechanical and dosimetric aspects, treatment planning, also we use the fixed depth phantom to simulate and verify several techniques. Although the TLD postal audit results are acceptable, in our QA audits we have detected some problems that may deviate the dose delivery to patients in more than 5%, examples of which are: Not all the clinical plans are redundantly checked by an independent person; Not all the controls (daily, monthly and annual) are performed according to the protocols approved by the National QA Committee. In some cases the controls are not well recorded; Clinical

  20. [Legislations on radiation in Japan].

    Science.gov (United States)

    Okazaki, Ryuji

    2013-10-01

    The Atomic Energy Basic Act was the first law for the prevention of radiation damage in Japan, and was enforced in 1955. The law focused on the research, development and promotion of the use of atomic energy. With an increase in the importing of radioactive isotopes from foreign countries, the Act on Prevention of Radiation Disease Due to Radioisotopes was established under the jurisdiction of the Science and Technology Agency in 1957 and enforced in 1958. The Nuclear Regulation Authority began as an extra-ministerial committee of the Ministry of the Environment in 2012 and has jurisdiction in the area of ionizing radiations regulations.Substantial regulation has been provided by the Labor Standards Act, and the Ordinance on Prevention of Ionizing Radiation Hazards was established as the eleventh ordinance of the Ministry of Labor in 1959. There have been many revisions to the Ordinance, including revisions following the Fukushima Daiichi Nuclear Power Plant accident in 2011. This paper explains the Act on Prevention of Radiation Disease Due to Radioisotopes, the Ordinance on Prevention of Ionizing Radiation Hazards, and workmen's accident authorization.