Audit Energi dan Analisis Peluang Penghematan Konsumsi Energi Listrik Pada Rumah Tangga

Directory of Open Access Journals (Sweden)

Sanurya Putri Purbaningrum

2016-08-01

Full Text Available Population growth fastly causes the amount of energy consumption is increasing. Accretion of energy consumption without the addition of the source will cause the disruption of existing energy distribution system. Meanwhile, alternative energy development takes a long time while the demand for energy can’t be postponed. To overcome this, the government has issued Government Regulation No. 70 Year 2009 on Konsevarsi Energi. Main part of energy conversion includes an audit of energy that knowing the profile of energy use, identify energy waste and develop measures to prevent it. Energy audit can be conducted on the use of electricity in a building, such as households. Electrical energy consumption in households tend to be wasteful because people can’t regulate electric energy consumption in households. Electrical energy consumption could be reduced if energy use had been planned earlier. Therefore, in this study focuses on opportunities saving electrical energy by conducting energy audits. From the results of energy audits can be arranged steps and strategies that will be done in order to obtain saving electrical energy consumption in households. Beside it, this study also will be obtained a system which can be directly applied in the community. The method performed in this study is to create a new system which was performed on the system load replacement lamp, magic com, televisions, computers and implement energy management strategies. Energy management strategy adopted is to change the paint color from a dark room with bright colors, adding a new window and redesigning the room based on standards set by IEEE 802.3az. From the resulting new system can occur energy savings of 65.4% compared to the old system.

Common energy audit report

Energy Technology Data Exchange (ETDEWEB)

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

1999-12-31

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

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

National Energy Audit Tool for Multifamily Buildings Development Plan

Energy Technology Data Exchange (ETDEWEB)

Malhotra, Mini [ORNL; MacDonald, Michael [Sentech, Inc.; Accawi, Gina K [ORNL; New, Joshua Ryan [ORNL; Im, Piljae [ORNL

2012-03-01

The U.S. Department of Energy's (DOE's) Weatherization Assistance Program (WAP) enables low-income families to reduce their energy costs by providing funds to make their homes more energy efficient. In addition, the program funds Weatherization Training and Technical Assistance (T and TA) activities to support a range of program operations. These activities include measuring and documenting performance, monitoring programs, promoting advanced techniques and collaborations to further improve program effectiveness, and training, including developing tools and information resources. The T and TA plan outlines the tasks, activities, and milestones to support the weatherization network with the program implementation ramp up efforts. Weatherization of multifamily buildings has been recognized as an effective way to ramp up weatherization efforts. To support this effort, the 2009 National Weatherization T and TA plan includes the task of expanding the functionality of the Weatherization Assistant, a DOE-sponsored family of energy audit computer programs, to perform audits for large and small multifamily buildings This report describes the planning effort for a new multifamily energy audit tool for DOE's WAP. The functionality of the Weatherization Assistant is being expanded to also perform energy audits of small multifamily and large multifamily buildings. The process covers an assessment of needs that includes input from national experts during two national Web conferences. The assessment of needs is then translated into capability and performance descriptions for the proposed new multifamily energy audit, with some description of what might or should be provided in the new tool. The assessment of needs is combined with our best judgment to lay out a strategy for development of the multifamily tool that proceeds in stages, with features of an initial tool (version 1) and a more capable version 2 handled with currently available resources. Additional

National Energy Audit (NEAT) Users Manual Version 7; TOPICAL

International Nuclear Information System (INIS)

Gettings, M.

2001-01-01

Welcome to the U.S. Department of Energy's (DOE's) energy auditing tool, called ''NEAT.'' NEAT, an acronym for National Energy Audit Tool, a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the Program. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measures for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many building energy consumption algorithms are taken from Lawrence Berkeley Laboratory's Computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of Energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent

Energy audit at Russian dairies. Energy guidance

Energy Technology Data Exchange (ETDEWEB)

Draborg, S [Dansk Energi Analyse A/S, Vanloese (Denmark); Sheina, L S; Kolesnikov, A I [RDIEE, Moscow (Russian Federation)

1999-12-31

The project encompassed following activities: Elaboration of a description of the Russian dairy sector including a mapping of the entire sector in respect of production capacity, actual production, products, production technologies and energy consumption; Energy audits at twelve selected dairies with different typical productions; Elaboration of an `Energy Audit Guidance` which describes how to perform energy audits in dairies and where to expect energy saving possibilities. The energy savings possibilities are often due to the same kind of problems, e.g. low production, inefficient equipment or manually control of the process equipment. The main problems that Russian dairies faces can be divided into the following categories: Old and inefficient technological equipment which is operated at low capacity with very low energy efficiency; Lack of knowledge about new energy efficient technologies; Financial problems which causes low interest and few possibilities for using funds for investment in energy efficient equipment; Energy savings do not lead to personal gains for the persons in the dairy management or other employees which causes low interest in energy savings. At some dairies it seemd 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 the production or the processes. Furthermore, the project has discovered a need for transferring to the

Energy audit at Russian dairies. Energy guidance

Energy Technology Data Exchange (ETDEWEB)

Draborg, S. [Dansk Energi Analyse A/S, Vanloese (Denmark); Sheina, L.S.; Kolesnikov, A.I. [RDIEE, Moscow (Russian Federation)

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 interest in energy savings. At some dairies it seemd 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 the production or the processes. Furthermore, the project has discovered a need for transferring to the

ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

Directory of Open Access Journals (Sweden)

Alfa Firdaus

2015-12-01

Full Text Available Energy audit is one of the first tasks to be performed in the accomplishment of an effective energy cost control program. To obtain the best information for a successful energy audit, the auditor must make some measurements during the audit visit. One of the tools that primarily used in audit visit is the portable Power Quality Analyzers (PQA for measuring single to three-phase lines with a high degree of precision and accuracy. It is utilized for monitoring and recording power supply anomalies. For most survey applications, changing currents makes it mandatory for data to be compiled over a period of time with enormous amount of electricity data. Hence, this paper proposed a Business Intelligence approach that can facilitate the auditor to quickly analyze the PQA data. There are five Key Performance Indicators (KPI to be displayed for analyze in form of dashboard. The method that uses to construct the dashboard is classification and association rules with the help of orange dataminer tools. Classification method is utilized to display the data distributions by frequency on a bar chart. Once we got the frequent sets, they allow us to extract association rules among the item sets, where we make some statement about how likely are two sets of items to co-occur or to conditionally occur. The result of this paper is a dashboard of five scorecards, namely unbalanced voltage, unbalanced currents, voltage harmonic, currents harmonic, and power factor. 

A study of energy performance and audit of commercial mall in hot-summer/warm-winter climate zone in China

Energy Technology Data Exchange (ETDEWEB)

Zhisheng, Li; Jiawen, Liao; Xiaoxia, Wang [School of Civil and Transportation Engineering, Guangdong University of Technology, Guangzhou, Guangdong, 510006 (China); Lin, Yaolin [Building Energy Solutions and Technologies, Inc, San Jose Office, San Jose, CA 95134 (United States); Xuhong, Liu [School of Architecture and Urban Planning, Guangdong University of Technology, Guangzhou, Guangdong, 510643 (China)

2013-08-15

The building energy performance improvement of large-scale public buildings is very important to release China's energy shortage pressure. The aim of the study is to find out the building energy saving potentials of large-scale public and commercial buildings by energy audit. In this paper, the energy consumption, energy performance, and audit were carried out for a typical commercial mall, the so-called largest mall in Asia, located in a hot-summer and warm-winter climate zone. The total annual energy consumption reaches 210.01 kWh/m{sup 2}, of which lighting energy consumption accounts for 30.03 kWh/m{sup 2} and the lift and elevator energy consumption accounts for 40.46 kWh/m{sup 2}. It is by far higher than that of the average building energy consumption in the same category. However, the annual heating, ventilation, and air-conditioning (HVAC) energy consumption is only 87.19 kWh/m{sup 2} even though they run 24/7. It proves that the energy performance of the HVAC system is good. Therefore, the building energy savings potential mainly relies on reducing the excessive usage of lighting, lifts, and elevators.

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

OpenAIRE

Gopi Srinath,; N. Uday Kumar

2014-01-01

This paper presents the characteristics of energy consumption in industrial sector, the methodology and results of energy audits (EA) performed in industrial sites and potentials for energy efficiency (EE) improvements. The present state of industrial energy in India could be characterized by significant technological out-of–date, low energy efficiency and low level of environmental protection. Presented analysis of the results of conducted energy audits in selected industrial...

Performance audit procedures for opacity monitors

International Nuclear Information System (INIS)

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

1987-04-01

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

From Energy Audits to Home Performance: 30 Years of Articles in Home Energy Magazine

Energy Technology Data Exchange (ETDEWEB)

Meier, Alan

2014-08-11

Home Energy Magazine has been publishing articles about residential energy efficiency for 30 years. Its goal has been to disseminate technically reliable and neutral information to the practitioners, that is, professionals in the business of home energy efficiency. The articles, editorials, letters, and advertisements are a kind of window on the evolution of energy conservation technologies, policies, and organizations. Initially, the focus was on audits and simple retrofits, such as weatherstripping and insulation. Instrumentation was sparse sometimes limited to a ruler to measure depth of attic insulation and a blower door was exotic. CFLs were heavy, awkward bulbs which might, or might not, fit in a fixture. Saving air conditioning energy was not a priority. Solar energy was only for the most adventurous. Thirty years on, the technologies and business have moved beyond just insulating attics to the larger challenge of delivering home performance and achieving zero net energy. This shift reflects the success in reducing space heating energy and the need to create a profitable industry by providing more services. The leading edge of the residential energy services market is becoming much more sophisticated, offering both efficiency and solar systems. The challenge is to continue providing relevant and reliable information in a transformed industry and a revolutionized media landscape.

Sault Tribe Building Efficiency Energy Audits

Energy Technology Data Exchange (ETDEWEB)

Holt, Jeffrey W.

2013-09-26

The Sault Ste. Marie Tribe of Chippewa Indians is working to reduce energy consumption and expense in Tribally-owned governmental buildings. The Sault Ste. Marie Tribe of Chippewa Indians will conduct energy audits of nine Tribally-owned governmental buildings in three counties in the Upper Peninsula of Michigan to provide a basis for evaluating and selecting the technical and economic viability of energy efficiency improvement options. The Sault Ste. Marie Tribe of Chippewa Indians will follow established Tribal procurement policies and procedures to secure the services of a qualified provider to conduct energy audits of nine designated buildings. The contracted provider will be required to provide a progress schedule to the Tribe prior to commencing the project and submit an updated schedule with their monthly billings. Findings and analysis reports will be required for buildings as completed, and a complete Energy Audit Summary Report will be required to be submitted with the provider?s final billing. Conducting energy audits of the nine governmental buildings will disclose building inefficiencies to prioritize and address, resulting in reduced energy consumption and expense. These savings will allow Tribal resources to be reallocated to direct services, which will benefit Tribal members and families.

Computerised energy audit: a tool for better management information system

International Nuclear Information System (INIS)

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

1995-01-01

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

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

Energy audit in small wastewater treatment plants: methodology, energy consumption indicators, and lessons learned.

Science.gov (United States)

Foladori, P; Vaccari, M; Vitali, F

2015-01-01

Energy audits in wastewater treatment plants (WWTPs) reveal large differences in the energy consumption in the various stages, depending also on the indicators used in the audits. This work is aimed at formulating a suitable methodology to perform audits in WWTPs and identifying the most suitable key energy consumption indicators for comparison among different plants and benchmarking. Hydraulic-based stages, stages based on chemical oxygen demand, sludge-based stages and building stages were distinguished in WWTPs and analysed with different energy indicators. Detailed energy audits were carried out on five small WWTPs treating less than 10,000 population equivalent and using continuous data for 2 years. The plants have in common a low designed capacity utilization (52% on average) and equipment oversizing which leads to waste of energy in the absence of controls and inverters (a common situation in small plants). The study confirms that there are several opportunities for reducing energy consumption in small WWTPs: in addition to the pumping of influent wastewater and aeration, small plants demonstrate low energy efficiency in recirculation of settled sludge and in aerobic stabilization. Denitrification above 75% is ensured through intermittent aeration and without recirculation of mixed liquor. Automation in place of manual controls is mandatory in illumination and electrical heating.

Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-04-07

The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

Directory of Open Access Journals (Sweden)

Victoria FIRESCU

2014-12-01

Full Text Available The objectives of the present research are related to the approaches concerning the “performance audit” concept in the specialized literature and practice as well as the clear delimitation of this concept of financial audit and internal audit. For a clear emphasis of the objectives and principles of the performance audit, I highlighted the similarities and differences among the three types of audit by means of several criteria such as: audit standards, audited subjects, nature of the audit evidence, manners of assessment. Within this basically predominant research, I used several research methods and techniques such as: the critical analysis of the bibliographic sources concerning the performance audit, the documentation related to the international audit standards, comparative studies.

Energy audit practices in China: National and local experiences and issues

International Nuclear Information System (INIS)

Shen Bo; Price, Lynn; Lu Hongyou

2012-01-01

China set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Much of the country’s effort is focused on improving the energy efficiency of the industrial sector, which consumes about two-thirds of China’s primary energy. Industrial energy audits are an important part of China’s efforts to improve its energy intensity. Such audits are employed to help enterprises identify energy-efficiency improvement opportunities and serve as a means to collect critical energy-consuming information. Information about energy audit practices in China is, however, little known to the outside world. This study combines a review of China’s national policies and programs on energy auditing with information collected from surveying a variety of Chinese institutions involved in energy audits. A key goal of the study is to conduct a gap analysis to identify how current practices in China related to energy auditing differ from energy auditing practices found around the world. This article presents our findings on the study of China’s energy auditing practices at the national and provincial levels. It discusses key issues related to the energy audits conducted in China and offers policy recommendations that draw upon international best practices. - Highlights: ► We examine China’s national and regional energy auditing practices in the 11th FYP. ► Energy audits have helped China achieve its energy efficiency target. ► Issues still remain preventing energy auditing from achieving its full potential. ► Gap analysis is conducted to compare with other international auditing program. ► We offer recommendations for the development of best energy audit practices.

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

OpenAIRE

Victoria FIRESCU

2014-01-01

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

High performance cloud auditing and applications

CERN Document Server

Choi, Baek-Young; Song, Sejun

2014-01-01

This book mainly focuses on cloud security and high performance computing for cloud auditing. The book discusses emerging challenges and techniques developed for high performance semantic cloud auditing, and presents the state of the art in cloud auditing, computing and security techniques with focus on technical aspects and feasibility of auditing issues in federated cloud computing environments.   In summer 2011, the United States Air Force Research Laboratory (AFRL) CyberBAT Cloud Security and Auditing Team initiated the exploration of the cloud security challenges and future cloud auditing research directions that are covered in this book. This work was supported by the United States government funds from the Air Force Office of Scientific Research (AFOSR), the AFOSR Summer Faculty Fellowship Program (SFFP), the Air Force Research Laboratory (AFRL) Visiting Faculty Research Program (VFRP), the National Science Foundation (NSF) and the National Institute of Health (NIH). All chapters were partially suppor...

Environmental audit: Fossil energy sites in Wyoming

International Nuclear Information System (INIS)

1992-08-01

This report documents the results of the Comprehensive Baseline Environmental Audit completed for Selected Fossil Energy Sites in Wyoming. During this Audit, facilities, field sites, and activities were investigated and inspected in several areas of Wyoming that are considered to be representative of offsite work falling under the purview of the Morgantown Energy Technology Center (METC) in Morgantown, West Virginia. Department of Energy (DOE) personnel at METC and at the Liquid Fuels Technology Branch (LFTB) in Laramie, Wyoming were interviewed as were DOE contractors and Federal and state regulators. Extensive document review was also a key part of this Audit. The on-site portion of the Audit occurred in Morgantown from May 18 to 22, 1992, and throughout Wyoming from May 26 through June 10, 1992. EH-24 carries out independent assessments of DOE facilities and DOE-funded off-site activities as part of the Assistant Secretary's Environmental Audit Program. That program is designed to evaluate the status of facilities and activities regarding compliance with environmental laws, regulations, DOE Directives, formal written procedures, compliance agreements, and Best Management Practices (BMPs). This internal oversight function plays an important role in improving the compliance status of DOE operations. The Audit stresses the fact that it is the responsibility of line management to conduct operations in an environmentally sound and safe manner. The scope of this Environmental Audit was comprehensive, covering all areas of environmental activities and waste management operations with the exception of the National Environmental Policy Act (NEPA), which is beyond the purview of EH-24. Specifically included within this Audit were Air, Soils/Sediment/Biota, Surface Water/Drinking Water, Groundwater, Waste Management, Toxic and Chemical Materials, Quality Assurance, Radiation, Inactive Waste Sites, and Environmental Management

Energy auditing in connection with subsidy schemes for energy saving investments

Energy Technology Data Exchange (ETDEWEB)

Broend, Evald

1979-07-01

A review of the energy situation in Denmark is presented. Government subsidies for investments aiding projects aimed at reducing process energy consumption are discussed. The law serves as an incentive for the implementation of energy saving measures which would not otherwise be carried out because they would not be sufficiently economic. Subsidies of up to 40% of the amount invested are available. The special form of energy auditing carried out on the part of society concerning industrial energy consumption and some idea of how energy auditing is practiced in the individual enterprise are discussed.

Community energy auditing: experience with the comprehensive community energy management program

Energy Technology Data Exchange (ETDEWEB)

Moore, J.L.; Berger, D.A.; Rubin, C.B.; Hutchinson, P.A. Sr.; Griggs, H.M.

1980-09-01

The report provides local officials and staff with information on lessons from the audit, projection, and general planning experiences of the Comprehensive Community Energy Management Program (CCEMP) communities and provides ANL and US DOE with information useful to the further development of local energy management planning methods. In keeping with the objectives, the report is organized into the following sections: Section II presents the evaluation issues and key findings based on the communities' experiences from Spring of 1979 to approximately March of 1980; Section III gives an organized review of experience of communities in applying the detailed audit methodology for estimating current community energy consumption and projecting future consumption and supply; Section IV provides a preliminary assessment of how audit information is being used in other CCEMP tasks; Section V presents an organized review of preliminary lessons from development of the community planning processes; and Section VI provides preliminary conclusions on the audit and planning methodology. (MCW)

The impact of energy audits on energy efficiency investment of public owners. Evidence from Italy

International Nuclear Information System (INIS)

Barbetta, Gian Paolo; Canino, Paolo; Cima, Stefano

2015-01-01

Buildings are a promising area of energy savings, but a difference exists between actual and optimal investment in this field. The so called ‘information gap’ about the costs and benefits of energy-saving activities could explain the difference. Audit programs have been undertaken to overcome the ‘information gap’ but, surprisingly, most papers analyzing the impact of audits on the adoption of energy-saving measures use faulty methods that could provide biased results. In this paper we fill this gap of the energy literature. First, we introduce robust counterfactual methods to analyze the impact of energy-saving policies; second, we apply these methods to investigate the impact of the free-funding of audits on the energy-saving investments of local public administrations, a neglected area of investigation. As opposite to most of the literature, we cannot identify any statistically significant effect of the audits either on the number of energy-saving interventions or on the resources devoted to these activities by local public administrations. We believe that, in the field of public non-residential buildings, information is not sufficient to fostering public investments aimed at increasing energy efficiency. As a policy consequence, public resources should consider different tools, including those aimed at reducing the cost of investments. - Highlights: • Authors examining energy audits find positive effects, but use faulty methods. • We examine audits using un-biased methods of counterfactual analysis. • We use a unique set of data of audits in public non-residential facilities. • We cannot identify any effect of audits on energy-saving activities and investments. • In the field of public buildings, information is not enough to raising investments.

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...

Practical energy auditing

Energy Technology Data Exchange (ETDEWEB)

Jones, C. D.E.

1979-07-01

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

Auditing energy use -a systematic approach for enhancing energy efficiency

International Nuclear Information System (INIS)

Ardhapnrkar, P.M.; Mahalle, A.M.

2005-01-01

Energy management is a critical activity in the developing as well as developed countries owing to constraints in the availability of primary energy resources and the increasing demand for energy from the industrial and non-industrial users. Energy consumption is a vital parameter that determines the economic growth of any country. An energy management system (EMS) can save money by allowing greater control over energy consuming equipment. The foundation for the energy program is the energy audit, which is the systematic study of factory or building to determine where and how well energy is being used. It is the nucleus of any successful energy saving program -it is tool, not a solution. Conventional energy conservation methods are mostly sporadic and lack a coordinated plan of action. Consequently only apparent systems are treated without the analysis of system interaction. Energy audit on the other hand, involves total system approach and aims at optimizing energy use efficiently for the entire plant. In the present paper a new approach to pursue energy conservation techniques is being discussed. The focus is mainly on the methodology of energy audit, energy use analysis, relating energy with the production, and reducing energy losses, etc. It is observe that with this systematic approach, if adopted, which consists of three essential segments namely capacity utilization fine-tuning of the equipment and technology up-gradation can result in phenomenal savings in the energy, building competitive edge for the industry. This approach along with commitment can provide the right impetus to reap the benefits of energy conservation on a sustained basis. (author)

GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY

Directory of Open Access Journals (Sweden)

Daniel DĂNECI-PĂTRĂU

2014-04-01

Full Text Available To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding managerial effectiveness. Questions that sought answer in this research are: How can we streamline internal audit? What is meant by effective internal audit? What is the relationship between internal audit efficiency and performance management? Recording a high level of performance of internal audit provide a high level of performance of the whole economic entity. Of course, responsible for the implementation of recommendations made by the Internal Auditor is the manager, but in our opinion, as long as the internal audit department conducts activities / tasks with maximum seriousness, conscientiousness and professionalism, the manager will be to some extent forced to implement the recommendations, having a high confidence in those.

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

Towards Cooling Tower Efficiency-An Energy Audit Approach

Directory of Open Access Journals (Sweden)

Long Su Weng Alwin

2017-01-01

Full Text Available This research studied the power generation trends from national grid and gas for a period of 4 years. Energy audit of critical systems like this is needful for optimal energy utilization. An energy audit was carried outon 6 industrial cooloing towers and their annual operating cost calculated. Variable speed drive suggested was installed and corresponding annual energy savings of 114,900 kWh/year cost saving of RM30,000 was achieved at a case study plant located in Malaysia. Cooling towers with smart systems was recommended for higher energy savings.

ASEAN-USAID Buildings Energy Conservation Project. Final report, Volume 3: Audits

Energy Technology Data Exchange (ETDEWEB)

Loewen, J.M.; Levine, M.D.; Busch, J.F. [eds.

1992-06-01

The auditing subproject of the ASEAN-USAID Buildings Energy Conservation Project has generated a great deal of auditing activity throughout the ASEAN region. Basic building characterisfic and energy consumption data were gathered for over 200 buildings and are presented in this volume. A large number of buildings were given more detailed audits and were modeled with either the ASEAM-2 computer program or the more complex DOE-2 program. These models were used to calculate the savings to be generated by conservabon measures. Specially audits were also conducted, including lighting and thermal comfort surveys. Many researchers in the ASEAN region were trained to perform energy audits in a series of training courses and seminars. The electricity intensifies of various types of ASEAN buildings have been calculated. A comparison to the electricity intensity of the US building stock tentatively concludes that ASEAN office buildings are comparable, first class hotels and retail stores are more ewctricity intensive than their US counterparts, and hospitals are less intensive. Philippine and Singapore lighting surveys indicate that illuminance levels in offices tend to be below the minimum accepted standard. Computer simulations of the energy use in various building types generally agree that for most ASEAN buildings, electricity consumption for air-conditioning (including fan power) consumes approximately 60% of total building electricity. A review of the many studies made during the Project to calculate the savings from energy conservation opportunities (ECOS) shows a median potential savings of approximately 10%, with some buildings saving as much as 50%. Singapore buildings, apparently as a result of previously implemented efficient energy-use practices, shows a lower potential for savings than the other ASEAN nations. Air-conditioning ECOs hold the greatest potential for savings.

Building thermography as a tool in energy audits and building commissioning procedure

Science.gov (United States)

Kauppinen, Timo

2007-04-01

A Building Commissioning-project (ToVa) was launched in Finland in the year 2003. A comprehensive commissioning procedure, including the building process and operation stage was developed in the project. This procedure will confirm the precise documentation of client's goals, definition of planning goals and the performance of the building. It is rather usual, that within 1-2 years after introduction the users complain about the defects or performance malfunctions of the building. Thermography is one important manual tool in verifying the thermal performance of the building envelope. In this paper the results of one pilot building (a school) will be presented. In surveying the condition and energy efficiency of buildings, various auxiliary means are needed. We can compare the consumption data of the target building with other, same type of buildings by benchmarking. Energy audit helps to localize and determine the energy saving potential. The most general and also most effective auxiliary means in monitoring the thermal performance of building envelopes is an infrared camera. In this presentation some examples of the use of thermography in energy audits are presented.

An applicable approach for performance auditing in ERP

Directory of Open Access Journals (Sweden)

Wan Jian Guo

2016-01-01

Full Text Available This paper aims at the realistic problem of performance auditing in ERP environment. Traditional performance auditing methods and existing approaches for performance evaluation of ERP implementation could not work well, because they are either difficult to work or contains certain subjective elements. This paper proposed an applicable performance auditing approach for SAP ERP based on quantitative analysis. This approach consists of 3 parts which are system utilization, data quality and the effectiveness of system control. In each part, we provide the main process to conduct the operation, especially how to calculate the online settlement rate of SAP system. This approach has played an important role in the practical auditing work. A practical case is provided at the end of this paper to describe the effectiveness of this approach. Implementation of this approach also has some significance to the performance auditing of other ERP products.

A Practical Model to Perform Comprehensive Cybersecurity Audits

Directory of Open Access Journals (Sweden)

Regner Sabillon

2018-03-01

Full Text Available These days organizations are continually facing being targets of cyberattacks and cyberthreats; the sophistication and complexity of modern cyberattacks and the modus operandi of cybercriminals including Techniques, Tactics and Procedures (TTP keep growing at unprecedented rates. Cybercriminals are always adopting new strategies to plan and launch cyberattacks based on existing cybersecurity vulnerabilities and exploiting end users by using social engineering techniques. Cybersecurity audits are extremely important to verify that information security controls are in place and to detect weaknesses of inexistent cybersecurity or obsolete controls. This article presents an innovative and comprehensive cybersecurity audit model. The CyberSecurity Audit Model (CSAM can be implemented to perform internal or external cybersecurity audits. This model can be used to perform single cybersecurity audits or can be part of any corporate audit program to improve cybersecurity controls. Any information security or cybersecurity audit team has either the options to perform a full audit for all cybersecurity domains or by selecting specific domains to audit certain areas that need control verification and hardening. The CSAM has 18 domains; Domain 1 is specific for Nation States and Domains 2-18 can be implemented at any organization. The organization can be any small, medium or large enterprise, the model is also applicable to any Non-Profit Organization (NPO.

Energy use and engineering audits at state-owned facilities in Minnesota

Energy Technology Data Exchange (ETDEWEB)

Hirst, E.

1980-01-01

The contents and results of two large computerized data bases maintained by the Minnesota Department of Administration are described and analyzed. One contains information on monthly fuel use from 1972 through 1978 for 42 large state facilities: community colleges, state universities, hospitals, prisons, and office buildings. The second contains the results of detailed engineering audits performed at 41 such institutions. The audits cover 270 buildings and include 2010 individual energy conservation recommendations. Several data base management issues are discussed. These include errors and their identification, development of simple and consistent definitions for key terms, and collection of information on the major determinants of energy use and conservation potentials at these facilities.

Methodology for energy audits in the framework of the energy efficiency directive

OpenAIRE

Méchaussie, Elfie; Maréchal, François; Van Eetvelde, Greet

2015-01-01

The Energy Efficiency Directive 2012/27/EU (EED) was released in October 2012 and transposed in June 2014 by Member States. The Directive requires large companies to carry out an energy audit before December 2015, which has to be repeated every 4 years. A possibility for companies to be exempted from regular energy audits is to be or become certified by an approved energy management system (EnMS), most likely the international standard ISO 50001. In both cases it means that companies have to ...

An on-site dosimetry audit for high-energy electron beams

Directory of Open Access Journals (Sweden)

Leon de Prez

2018-01-01

Full Text Available Background and purpose: External dosimetry audits are powerful quality assurance instruments for radiotherapy. The aim of this study was to implement an electron dosimetry audit based on a contemporary code of practice within the requirements for calibration laboratories performing proficiency tests. This involved the determination of suitable acceptance criteria based on thorough uncertainty analyses. Materials and methods: Subject of the audit was the determination of absorbed dose to water, Dw, and the beam quality specifier, R50,dos. Fifteen electron beams were measured in four institutes according to the Belgian-Dutch code of practice for high-energy electron beams. The expanded uncertainty (k = 2 for the Dw values was 3.6% for a Roos chamber calibrated in 60Co and 3.2% for a Roos chamber cross-calibrated against a Farmer chamber. The expanded uncertainty for the beam quality specifier, R50,dos, was 0.14 cm. The audit acceptance levels were based on the expanded uncertainties for the comparison results and estimated to be 2.4%. Results: The audit was implemented and validated successfully. All Dw audit results were satisfactory with differences in Dw values mostly smaller than 0.5% and always smaller than 1%. Except for one, differences in R50,dos were smaller than 0.2 cm and always smaller than 0.3 cm. Conclusions: An electron dosimetry audit based on absorbed dose to water and present-day requirements for calibration laboratories performing proficiency tests was successfully implemented. It proved international traceability of the participants value with an uncertainty better than 3.6% (k = 2. Keywords: Absorbed dose to water, Audit, Code of practice, Dosimetry, Electron beam, Radiation therapy

Energy audit: thermal power, combined cycle, and cogeneration plants

Energy Technology Data Exchange (ETDEWEB)

Abbi, Yash Pal

2012-07-01

The availability of fossil fuels required for power plants is reducing and their costs increasing rapidly. This gives rise to increase in the cost of generation of electricity. But electricity regulators have to control the price of electricity so that consumers are not stressed with high costs. In addition, environmental considerations are forcing power plants to reduce CO2 emissions. Under these circumstances, power plants are constantly under pressure to improve the efficiency of operating plants, and to reduce fuel consumption. In order to progress in this direction, it is important that power plants regularly audit their energy use in terms of the operating plant heat rate and auxiliary power consumption. The author attempts to refresh the fundamentals of the science and engineering of thermal power plants, establish its link with the real power plant performance data through case studies, and further develop techno-economics of the energy efficiency improvement measures. This book will rekindle interest in energy audits and analysis of the data for designing and implementation of energy conservation measures on a continuous basis.

Adoption of energy-efficiency measures in SMEs—An empirical analysis based on energy audit data from Germany

International Nuclear Information System (INIS)

Fleiter, Tobias; Schleich, Joachim; Ravivanpong, Ployplearn

2012-01-01

This paper empirically investigates factors driving the adoption of energy-efficiency measures by small and medium-sized enterprises (SMEs). Our analyses are based on cross-sectional data from SMEs which participated in a German energy audit program between 2008 and 2010. In general, our findings appear robust to alternative model specifications and are consistent with the theoretical and still scarce empirical literature on barriers to energy-efficiency in SMEs. More specifically, high investment costs, which are captured by subjective and objective proxies, appear to impede the adoption of energy-efficiency measures, even if these measures are deemed profitable. Similarly, we find that lack of capital slows the adoption of energy-efficiency measures, primarily for larger investments. Hence, investment subsidies or soft loans (for larger investments) may help accelerating the diffusion of energy-efficiency measures in SMEs. Other barriers were not found to be statistically significant. Finally, our findings provide evidence that the quality of energy audits affects the adoption of energy-efficiency measures. Hence, effective regulation should involve quality standards for energy audits, templates for audit reports or mandatory monitoring of energy audits. - Highlights: ► We empirically analyze barriers to the adoption of energy-efficiency measures in SMEs. ► We focus on firms participating in the German energy audit program for SMEs. ► The program overcomes information related barriers. ► High investment costs still impede the adoption even for profitable measures. ► Low audit quality also impedes the adoption of profitable measures.

Impact after three years of the Swedish energy audit program

International Nuclear Information System (INIS)

Backlund, Sandra; Thollander, Patrik

2015-01-01

The Swedish energy audit program is a publicly financed program, mainly targeting small and medium-sized firms to help them finance energy audits. By examining suggested and implemented energy efficiency measures from the energy audits conducted in 241 firms in the program, the aim of this paper is to examine the energy efficiency implementation gap and the cost efficiency of the program. The audits show that the firms' average annual energy efficiency improvement potential is between 860 and 1270 MWh/year which corresponds to a total energy efficiency improvement potential of between 6980 and 11,130 MWh/firm. The implementation rate of the suggested energy efficiency improvement measures in the SEAP is 53%. The program has resulted in investments in energy efficiency improvements between €74,100and €113,000/firm. - Highlights: • Auditors find an energy efficiency improvement potential of 460–660 MWh/year/firm. • The implementation rate of the suggested measures is 53%. • The total cost per MWh lie between €87 and €114/MWh. • Public costs in the SEAP are €0.7–€1.3/MWh

75 FR 29706 - Notice of Funding Availability (NOFA) for Energy Audits and Renewable Energy Development...

Science.gov (United States)

2010-05-27

...) Identified need; (D) Target audience; (E) Timeline and type of activities/action plan; and (F) Marketing... is required; (ix) Outreach activities/marketing efforts specific to conducting energy audit and... marketing of the energy audit and renewable energy development assistance activities, including associated...

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)

Final Technical Report. Training in Building Audit Technologies

Energy Technology Data Exchange (ETDEWEB)

Brosemer, Kathleen [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

2015-03-27

In 2011, the Tribe proposed and was awarded the Training in Building Audit Technologies grant from the DOE in the amount of $55,748 to contract for training programs for infrared cameras, blower door technology applications and building systems. The coursework consisted of; Infrared Camera Training: Level I - Thermal Imaging for Energy Audits; Blower Door Analysis and Building-As-A-System Training, Building Performance Institute (BPI) Building Analyst; Building Envelope Training, Building Performance Institute (BPI) Envelope Professional; and Audit/JobFLEX Tablet Software. Competitive procurement of the training contractor resulted in lower costs, allowing the Tribe to request and receive DOE approval to additionally purchase energy audit equipment and contract for residential energy audits of 25 low-income Tribal Housing units. Sault Tribe personnel received field training to supplement the classroom instruction on proper use of the energy audit equipment. Field experience was provided through the second DOE energy audits grant, allowing Sault Tribe personnel to join the contractor, Building Science Academy, in conducting 25 residential energy audits of low-income Tribal Housing units.

Guidelines for performance-based supplier audits (NCIG-16)

International Nuclear Information System (INIS)

Lauderdale, J.R.; Mattu, R.K.; Roman, W.S.

1990-06-01

This document provides guidelines for planning and conducting performance-based audits of suppliers of items used in nuclear power plants. A common purpose of audits is to provide a basis for confidence in the supplier's controls to ensure that products received will perform their intended functions satisfactorily. Performance-based audits offer means of raising the level of confidence. This confidence comes from evaluation of important features of the product and the processes and activities that produce it. This document does not add requirements to those in existing codes, standards, or regulations. The guidance herein is intended to complement the information in existing industry standards and practices. Performance-based audits are one element of an effective procurement program. A companion EPRI/NCIG document, EPRI NP-6629, Guidelines for the Procurement and Receipt of Items for Nuclear Power Plants (NCIG-15), provides guidance for other elements of an effective procurement program

Performing a nuclear facility EMI audit

International Nuclear Information System (INIS)

White, D.R.J.

1993-01-01

This paper addresses several questions which may arise when performing a nuclear facility EMI audit. Among the issues addressed are how a nuclear electrical power plant can ensure that it has taken adequate EMC measures to protect it from hostile electromagnetic ambient environments, means by which these measures can be implemented with sufficient integrity and reliability, and how often an inspection or audit should be performed to assess the EMC measures. Means of assessing EMI hardening and effective control of aging effects are also discussed. 2 figs

Municipal energy audit: a practical guide to the identification of energy expenditures

Energy Technology Data Exchange (ETDEWEB)

1980-01-01

This publication was designed to provide small- to medium-sized Canadian municipalities with a ready-to-use, practical guide to indentify energy consumption and costs in all those operations that normally fall under the control of municipal governments. The manual was based on 7 pilot audits conducted in Ottawa, Ontario, Montague and Summerside, Prince Edward Island, Granby, Quebec, Victoria, British Columbia, St. John, New Brunswick, and Winnipeg, Manitoba, from which summaries of energy consumption patterns were drawn. Audit analysis is explained for such municipal responsibilities as street lighting, water supply, sewage disposal, public transit, police and fire protection services, garbage collection and disposal, snow and ice control and road maintenance in general, with figures presented from the survey results. A description of the audit method and worksheet forms are also included. 3 figs., 33 tabs.

Audit of mammography performed in our hospital

International Nuclear Information System (INIS)

Kantharia, Surita

2013-09-01

A medical audit is a compilation of patient outcomes over a certain period of time. Audit of Mammography provides an objective criterion of the appropriateness and accuracy in image interpretation, and is the best measure of a mammographer's performance. The audit assesses 3 important outcomes: i) detection of the percentage of cancers in a population, ii) finding these cancers while they are still curable (small and node negative), iii) finding these cancers through an acceptably low number of recalls and biopsies. With this background, I am presenting an audit of Mammography done at our centre from the period May 2010 to April 2013. (author)

Clinical audit training improves undergraduates' performance in root canal therapy.

Science.gov (United States)

Fong, J Y M; Tan, V J H; Lee, J R; Tong, Z G M; Foong, Y K; Tan, J M E; Parolia, A; Pau, A

2017-12-20

To evaluate the effectiveness of clinical audit-feedback cycle as an educational tool in improving the technical quality of root canal therapy (RCT) and compliance with record keeping performed by dental undergraduates. Clinical audit learning was introduced in Year 3 of a 5-year curriculum for dental undergraduates. During classroom activities, students were briefed on clinical audit, selected their audit topics in groups of 5 or 6 students, and prepared and presented their audit protocols. One chosen topic was RCT, in which 3 different cohorts of Year 3 students conducted retrospective audits of patients' records in 2012, 2014 and 2015 for their compliance with recommended record keeping criteria and their performance in RCT. Students were trained by and calibrated against an endodontist (κ ≥ 0.8). After each audit, the findings were reported in class, and recommendations were made for improvement in performance of RCT and record keeping. Students' compliance with published guidelines was presented and their RCT performances in each year were compared using the chi-square test. Overall compliance with of record keeping guidelines was 44.1% in 2012, 79.6% in 2014 and 94.6% in 2015 (P = .001). In the 2012 audit, acceptable extension, condensation and the absence of mishap were observed in 72.4, 75.7% and 91.5%; in the 2014 audit, 95.1%, 64.8% and 51.4%; and in 2015 audit, 96.4%, 82.1% and 92.8% of cases, respectively. In 2015, 76.8% of root canal fillings met all 3 technical quality criteria when compared to 48.6% in 2014 and 44.7% in 2012 (P = .001). Clinical audit-feedback cycle is an effective educational tool for improving dental undergraduates' compliance with record keeping and performance in the technical quality of RCT. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

How much information disclosure of building energy performance is necessary?

International Nuclear Information System (INIS)

Hsu, David

2014-01-01

Many different governments have begun to require disclosure of building energy performance, in order to allow owners and prospective buyers to incorporate this information into their investment decisions. These policies, known as disclosure or information policies, require owners to benchmark their buildings and sometimes conduct engineering audits. However, given substantial variation in the cost to disclose different types of information, it is natural to ask: how much and what kind of information about building energy performance should be disclosed, and for what purposes? To answer this question, this paper assembles and cleans a comprehensive panel dataset of New York City multifamily buildings, and analyzes its predictive power using a Bayesian multilevel regression model. Analysis of variance (ANOVA) reveals that building-level variation is the most important factor in explaining building energy use, and that there are few, if any, relationships of building systems to observed energy use. This indicates that disclosure laws requiring benchmarking data may be relatively more useful than engineering audits in explaining the observed energy performance of existing buildings. These results should inform the further development of information disclosure laws. - Highlights: • A comprehensive panel dataset of energy performance and building characteristics was assembled and cleaned. • The effectiveness of the disclosed information to predict building energy performance was tested using a regression model. • Building-level variation has a greater effect than any building characteristic or systems. • Benchmarking data alone predicts energy performance equally as well as both benchmarking and engineering audit data together, and better than audit data alone

Audit report on social tariffs of energy

International Nuclear Information System (INIS)

2013-07-01

This document reports an audit study performed by the ADEME and related to energy social tariffs, to their modalities and distribution costs, and aimed at proposing recommendations to improve these arrangements or to create a new one. In a first part, it outlines that these tariffs are apparently based on simple and fair principles, describes how eligible households are identified, outlines that these tariffs do not solve arrangement structural inequity between heating modes, that the awarded amount depends on too many parameters, that providers are totally reimbursed (sometimes even more), and that the arrangement is still insufficient to solve the problem of energy poverty. The second part addresses operational modalities and highlights their complexity. Recommendations are then stated which are aimed at consolidating and simplifying them, and at modifying them to create an actual energy shield

AIRMaster: Compressed air system audit software

International Nuclear Information System (INIS)

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

1997-01-01

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

The energy audit process for universities accommodation in Malaysia: a preliminary study

Science.gov (United States)

Dzulkefli Muhammad, Hilmi

2017-05-01

The increase of energy consumption in the Malaysian Universities has raised national concerns due to the fact that its consumption increase government fiscal budget and at the same time contributes negative impacts towards the environment. The purpose of this research is to focus on the process of energy audit conducted in the Malaysian universities and to identify the significant practice that can improve energy consumption of the selected universities. The significant criteria in energy audit may be found by comparing the energy implementation process of selected Malaysian universities through the investigation of energy consumption behavior and the number of electrical appliances, equipment, machinery and buildings activities that have an impact on energy consumption that can improve energy-efficiency in building. The Energy Efficiency Index (EEI) will be used as an indicator and combined with the suggested application of HOMER software to obtain solution and possible improvement of energy consumption during energy audit implementation. A document analysis approach will also be obtained in order to identify the best practice through the selected energy documentations. The result of this research may be used as a guideline for other universities that consume high energy in order to help improving the implementation of energy audit process in their universities.

Performance improvement through management audits

International Nuclear Information System (INIS)

Arter, D.R.

1986-01-01

We should go back to the basics of what a quality assurance program is designed to accomplish and then use that program to provide confidence to the public that actions are correct. The quality assurance management audit, if done responsible with trained people, is the best tool we have to monitor the goal of conducting business safely and correctly. Audit report should be used to project future performance and should not be used as a forum for recommendations. They should be presented in such a manner as to allow the managers involved to continually improve the work activity

The User Perspective in Performance Auditing--A Case Study of Norway

Science.gov (United States)

Arthur, Arnfrid; Rydland, Lars Tore; Amundsen, Kristin

2012-01-01

The user perspective is an important contextual factor for Supreme Audit Institutions (SAIs). This article provides examples from performance audits in Norway and explores why the user perspective has become important in performance audit practices. It shows that user satisfaction can be employed as a key performance indicator of effectiveness of…

Enhancing energy efficiency in public buildings: The role of local energy audit programmes

International Nuclear Information System (INIS)

Annunziata, Eleonora; Rizzi, Francesco; Frey, Marco

2014-01-01

In the objective of reaching the “nearly zero-energy buildings” target set by the European Union, municipalities cover a crucial role in advocating and implementing energy-efficient measures on a local scale. Based on a dataset of 322 municipalities in Northern Italy, we carried out a statistical analysis to investigate which factors influence the adoption of energy efficiency in municipal buildings. In particular, the analysis focuses on four categories of factors: (i) capacity building for energy efficiency, (ii) existing structure and competences for energy efficiency, (iii) technical and economic support for energy efficiency, and (iv) spill-over effect caused by adoption of “easier” energy-efficient measures. Our results show that capacity building through training courses and technical support provided by energy audits affect positively the adoption of energy efficiency in municipal buildings. The size of the municipal authority, the setting of local energy policies for residential buildings and funding for energy audits are not correlated with energy efficiency in public buildings, where the “plucking of low hanging fruit” often prevails over more cost-effective but long-term strategies. Finally, our results call for the need to promote an efficient knowledge management and a revision of the Stability and Growth Pact. - Highlights: • Public procurement supports the deployment of the energy efficiency of buildings. • Energy audits and other factors influence energy efficiency in public buildings. • Econometric analysis applied to data from 322 municipalities in Northern Italy. • Municipalities need to overtake the “plucking of low-hanging fruit”. • Knowledge management should be associated with removal of budget constraints

Towards an integration of affiliated companies energy audit process system at P.T Astra International

Science.gov (United States)

Telaga, Abdi Suryadinata; Hartanto, Indra Dwi; Audina, Debby Rizky; Prabowo, Fransiscus Dimas

2017-06-01

Environmental awareness, stringent regulation and soaring energy costs, together make energy efficiency as an important pillar for every company. Particularly, in 2020, the ministry of energy and mineral resources of Indonesia has set a target to reduce carbon emission by 26%. For that reason, companies in Indonesia have to comply with the emission target. However, there is trade-off between company's productivity and carbon emission. Therefore, the companies' productivity must be weighed against the environmental effect such as carbon emission. Nowadays, distinguish excessive energy in a company is still challenging. The company rarely has skilled person that capable to audit energy consumed in the company. Auditing energy consumption in a company is a lengthy and time consuming process. As PT Astra International (AI) have 220 affiliated companies (AFFCOs). Occasionally, direct visit to audit energy consumption in AFFCOs is inevitable. However, capability to conduct on-site energy audit was limited by the availability of PT AI energy auditors. For that reason, PT AI has developed a set of audit energy tools or Astra green energy (AGEn) tools to aid the AFFCOs auditor to be able to audit energy in their own company. Fishbone chart was developed as an analysis tool to gather root cause of audit energy problem. Following the analysis results, PT AI made an improvement by developing an AGEn web-based system. The system has capability to help AFFCOs to conduct energy audit on-site. The system was developed using prototyping methodology, object-oriented system analysis and design (OOSAD), and three-tier architecture. The implementation of system used ASP.NET, Microsoft SQL Server 2012 database, and web server IIS 8.

Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making

Energy Technology Data Exchange (ETDEWEB)

Ingle, Aaron [Portland State Univ., Portland, OR (United States); Moezzi, Mithra [Portland State Univ., Portland, OR (United States); Lutzhenhiser, Loren [Portland State Univ., Portland, OR (United States); Hathaway, Zac [Portland State Univ., Portland, OR (United States); Lutzenhiser, Susan [Research Into Action, Portland, OR (United States); Clock, Joe Van [Research Into Action, Portland, OR (United States); Peters, Jane [Research Into Action, Portland, OR (United States); Smith, Rebecca [Earth Advantage Inst., Portland, OR (United States); Heslam, David [Earth Advantage Inst., Portland, OR (United States); Diamond, Richard C. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

2012-07-31

Our study focused on the perspective of homeowner decision-­making in response to home energy audits, combined with attention to the quality of the recommendations that homeowners receive, as well as the perspectives of some key industry actors on auditing and home energy labels. Unlike a program evaluation, the research was not designed to answer detailed questions about program effectiveness in terms of costs, savings, or process, nor was it designed to provide direct answers to questions of how to get people to do more audits or more retrofits. Rather it “steps back” toward a better understanding of more basic questions about what audits provide and what homeowners seem to want, for the case of one particular program that we expect has parallels to many others.

Eden Mills Community Hall energy audit prepared for Eden Mills going carbon neutral

Energy Technology Data Exchange (ETDEWEB)

Lay, R.; Aussant, C. [Enermodal Engineering Ltd., Kitchener, ON (Canada)

2009-04-22

This paper described an energy audit conducted as part of the Eden Mills going carbon neutral project during the spring and summer of 2008. The audit included an inspection of the Eden Mills community hall with a special focus on the building's mechanical system and building envelope. A blower door test was performed to depressurize the building and to measure the airtightness of the building envelope. An energy simulation model was then used to estimate energy use according to the buildings functions and components. Recommendations included the addition of wall insulation, the replacement of some windows, and improved return air ducting and warm air distribution systems. Various new thermostat control systems were also recommended, as well as the use of wood pellets in one of the hall's 2 furnaces. 20 tabs., 28 figs.

Auditing and analysis of energy consumption of an industrial site in Morocco

International Nuclear Information System (INIS)

Boharb, A.; Allouhi, A.; Saidur, R.; Kousksou, T.; Jamil, A.; Mourad, Y.; Benbassou, A.

2016-01-01

Presently, the industrial sector is responsible for 21% of energy consumption in Morocco. Fully aware about the challenge of reducing energy consumption and related CO_2 emissions by industries, Moroccan authorities have legislated under the new law (n° 47-09 related to energy efficiency) the obligation of energy audit in Moroccan industries. In such a context, this paper is a Level II energy audit (conforming to ASHRAE classification) performed for an industrial site based in Fez (Morocco) specialized in producing and commercializing cattle feed. A detailed analysis of the characteristics of the energy use has identified a mismanagement of the electrical energy. Through the improvement of the DPF (displacement power factor) to a value of 0.98, it was shown that the factory can save about 52758.74 US$ annually. An improvement of energy efficiency of the interior lighting was also performed. The proposed action concerned the voltage regulation and has the potential of reducing 13.6% of the lighting energy consumption with the mitigation of approximately 27 533 of CO_2/year. Furthermore, harmonic treatment by installing passive filters for VSD (variable speed drives) was carried out. The energy savings related to the harmonic treatment were evaluated to be 26 760 kWh/year. - Highlights: • Detailed analysis of energy use in an industrial site in Morocco. • New method of improving energy efficiency for the interior lighting. • Harmonic treatment using a simulation program. • Economic and environmental evaluation of proposed actions.

Pump audit identifies the energy consumers; Pump Audit identifiziert gezielt die Energieverschwender

Energy Technology Data Exchange (ETDEWEB)

Siekemann, Ralf [Grundfos GmbH, Erkrath (Germany)

2011-03-14

Engineering and services, which enhance and secure the energy efficiency of pump systems, are demanded. Speed-regulated pumps, included high efficient motors and a service philosophy, be designed on value conservation and cost control, are as well as professional ''pump-audits''. (orig./GL)

Potential for reducing paper mill energy use and carbon dioxide emissions through plant-wide energy audits: A case study in China

International Nuclear Information System (INIS)

Kong, Lingbo; Price, Lynn; Hasanbeigi, Ali; Liu, Huanbin; Li, Jigeng

2013-01-01

Highlights: ► We audited a paper mill in China to reduce its energy use and CO 2 emissions. ► The energy use and CO 2 emissions of the mill and each paper machine are presented. ► The energy saving potential for the paper machine is estimated at 8–37%. ► The energy saving potential is 967.8 TJ, equal to 14.4% of the mill’s energy use. ► The CO 2 reduction potential is 93,453 tonnes CO 2 for the studied paper mill. -- Abstract: The pulp and paper industry is one of the most energy-intensive industries worldwide. In 2007, it accounted for 5% of total global industrial energy consumption and 2% of direct industrial carbon dioxide (CO 2 ) emissions. An energy audit is a primary step toward improving energy efficiency at the facility level. This paper describes a plant-wide energy audit aimed at identifying energy conservation and CO 2 mitigation opportunities at a paper mill in Guangdong province, China. We describe the energy audit methods, relevant Chinese standards, methods of calculating energy and carbon indicators, baseline energy consumption and CO 2 emissions of the audited paper mill, and nine energy-efficiency improvement opportunities identified by the audit. For each of the nine options, we evaluate the energy conservation and associated CO 2 mitigation potential. The total technical energy conservation potential for these nine opportunities is 967.8 terajoules (TJ), and the total CO 2 mitigation potential is equal to 93,453 tonnes CO 2 annually, representing 14.4% and 14.7%, respectively, of the mill’s total energy consumption and CO 2 emissions during the audit period.

Concepts and techniques for conducting performance-based audits

International Nuclear Information System (INIS)

Espy, I.J.

1990-01-01

Quality assurance (QA) audits have historically varied in purpose and approach and have earned labels that attempt to name each type of audit. Some more common labels for QA audits include compliance, program, product, and performance-based. While documentation and methodologies are important and hence controlled, an organizations product has ultimate impact on the user. Product quality then must be of more concern to the user than documentation and methodologies of the provider. Performance-based auditing (PBA) provides for assessing product quality by evaluating the suppliers activities that produce and affect product quality. PBA is defined as auditing that evaluates the ability of an activity to regularly produce and release only acceptable product, where product refers to the output of the activity. The output may be hardware, software, or a service, and acceptability includes suitability to the users needs. To satisfy this definition, PBA should focus on the activities that produce and affect product and should evaluate the systematics of each activity in terms of its ability to produce acceptable product. The activity evaluation model provides a framework for evaluating the systematicness of any activity. Elements of the activity evaluation model are described

Energy Detectives! Introduce Students to a Promising Career in Energy Auditing

Science.gov (United States)

Helmholdt, Nick

2012-01-01

The growing field of energy assessment for buildings presents opportunities for teachers to engage students in topics related to current issues, science, technology, and communication skills. Students who find satisfaction in energy auditing can expand their interests into careers as the demand to stop wasteful practices in homes and businesses…

30 CFR 227.301 - What are a State's responsibilities if it performs audits?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What are a State's responsibilities if it... Functions § 227.301 What are a State's responsibilities if it performs audits? If you perform audits you must: (a) Comply with the MMS Audit Procedures Manual and the Government Auditing Standards issued by...

Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-08-21

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

The German energy audit program for firms. A cost-effective way to improve energy efficiency?

Energy Technology Data Exchange (ETDEWEB)

Fleiter, T.; Eichhammer, W. [Fraunhofer Institute for Systems and Innovation Research ISI, Breslauer Str. 48, 76139, Karlsruhe (Germany); Gruber, E. [Institute for Resource Efficiency and Energy Strategies IREES GmbH, Schoenfeldstr. 8, 76131, Karlsruhe (Germany); Worrell, E. [Copernicus Institute of Sustainable Development, Utrecht University, Heidelberglaan 2, 3584, Utrecht (Netherlands)

2012-11-15

In 2008, a program was established in Germany to provide grants for energy audits in small- and medium-sized enterprises. It aims to overcome barriers to energy efficiency, like the lack of information or a lack of capacity, and is intended to increase the adoption of energy efficiency measures. We evaluate the program's impact in terms of energy savings, CO2 mitigation, and cost-effectiveness. We find that firms adopt 1.7-2.9 energy efficiency measures, which they would not have adopted without the program. Taking a firm's perspective, the program shows a net present value ranging from -0.4 to 6 euro/MWh saved, which very likely implies a net benefit. For the government, each ton of CO2 mitigated costs between 1.8 and 4.1 euro. Each euro of public expenditure on audit grants led to 17-33 euro of private investment. The cost-effectiveness of the program for firms and the low share of public expenditure underline its value for the German energy efficiency policy mix and suggest that it should be expanded in Germany. Further, the good experiences with the program in Germany should encourage countries which have not yet established an audit program to do so.

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

African Journals Online (AJOL)

mpho ngoepe

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

Performance Audit in Public Sector Entities - A New Challenge for Eastern European Countries

Directory of Open Access Journals (Sweden)

Adriana TIRON TUDOR

2007-02-01

Full Text Available Performance measurement provides an objective basis for evaluating how efficiently public resources are being used and how effectively public service outcomes are being achieved. It is a process used to support government selfanalysis and provide a basis for more informed and publicly defensible decision-making. In this context an important role is reserved to performance external audit performed by external audit institutions. The performance audit analyses the quality of financial administration from the point of view of the three elements of performance: economy, efficiency and effectiveness. We intend to realize a comparative study for some Eastern European countries regarding the performance audit, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of implementing the new performance audit in certain Eastern European Countries, and in Romania, focused on the external audit institutions.

The effectiveness of lean manufacturing audits in measuring operational performance improvements

Directory of Open Access Journals (Sweden)

Taggart, P.

2013-08-01

Full Text Available The hypothesis that lean manufacturing audits are an effective way to measure improvements in operational performance was tested using 64 manufacturing sites owned by a FTSE 100 company. Commonly-used lean characteristics were evaluated: policy deployment, standardised work, visual management and housekeeping, quick changeover techniques, total productive maintenance, continuous improvement (kaizen, error proofing, cultural awareness, material control, and levelling (heijunka. Operational performance was assessed employing commonly-used operational performance measures: on-time-delivery, inventory turns, and direct labour utilisation. The findings are that lean manufacturing audits are effective in measuring improvements in operational performance provided that the audit scope and the lean characteristics are aligned up front.

Manufactured Home Energy Audit (MHEA)Users Manual (Version 7)

Energy Technology Data Exchange (ETDEWEB)

Gettings, M.B.

2003-01-27

each of these measures is evaluated separately in order to devise a package of measures that will result in high energy and dollar savings. MHEA stands apart from other building energy analysis tools in many ways. Calculations incorporated into the computer code specifically address manufactured home heating and cooling load trends. The retrofit measures evaluated by MHEA are all applicable to manufactured homes. Help messages describe common manufactured home weatherization practices as well as provide hints on how to install retrofit measures. These and other features help make MHEA easy to use when evaluating energy consumption and the effects of weatherization retrofit measures for manufactured homes. The National Renewable Energy Laboratory originally developed MHEA for the U.S. Department of Energy Weatherization Assistance Program. Conversion to a Windows-based program with additional modifications has been performed by the Oak Ridge National Laboratory. Many energy consumption and economic calculations resemble those found in the Computerized Instrumented Residential Audit written by Lawrence Berkeley National Laboratory and the National Energy Audit written by Oak Ridge National Laboratory. The calculations are similar in structure but have been altered to more accurately represent a manufactured home's unique energy use characteristics. Most importantly, MHEA helps meet the DOE Weatherization Assistance Program goals to increase client comfort and use federal dollars wisely.

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.

Product and process effectiveness using performance-based auditing techniques

International Nuclear Information System (INIS)

Horseman, M.L.

1995-01-01

Focus is the backbone of genius. Focus is the lifeblood of adequate products and effective processes. Focus is the theme of Performance-Based Audits (PBA). The Civilian Radioactive Waste Management (CRWM) Program is using the PBA tool extensively to focus on the evaluation of product adequacy and process effectiveness. The term Performance-Based Audit has been around for several years. however, the approach presented here for the systematic end-product selection, planning, and measurement of adequacy and effectiveness is new and innovative

Energy conservation opportunities: audit vis-a-vis mine productivity

Energy Technology Data Exchange (ETDEWEB)

Iyer, G.H.

2009-07-01

Mining operation, whether opencast or underground, with modern equipment is highly energy intensive, needing energy conservation and management to ensure efficiency, cost effectiveness, and overall productivity. Exhaustible primary energy resources such as coal, lignite, oil, and nuclear fuels are being mined out to meet our energy needs. An attempt has been made in this paper to highlight the energy conservation opportunities, energy audit, the relevant Energy Conservation Act 2001 and certain energy saving measures leading to higher productivity followed by a few case study examples. 3 refs.

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

National Research Council Canada - National Science Library

Lin, Mike

2003-01-01

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

Auditing of sampling methods for air toxics at coal-fired power plants

International Nuclear Information System (INIS)

Agbede, R.O.; Clements, J.L.; Grunebach, M.G.

1995-01-01

Advanced Technology Systems, Inc. (ATS) with subcontract assistance from international Technology Corporation (IT) has provided external audit activities for Phase II of the Department of Energy-Pittsburgh Energy Technology Center's air emission test program. The objective of the audits is to help ensure that the data obtained from the emission tests are precise, accurate, representative, scientifically sound and legally defensible. This paper presents the criteria that were used to perform the external audits of the emission test program. It also describes the approach used by ATS and It in performing their audits. Examples of findings of the audits along with the actions take to correct problems and the subsequent effect of those actions on the test data are presented. The results of audit spikes performed at the Plant 1 test site are also discussed

Auditing of sampling methods for air toxics at coal-fired power plants

Energy Technology Data Exchange (ETDEWEB)

Agbede, R.O.; Clements, J.L.; Grunebach, M.G. [Advanced Technology Systems, Inc., Monroeville, PA (United States)] [and others

1995-11-01

Advanced Technology Systems, Inc. (ATS) with subcontract assistance from international Technology Corporation (IT) has provided external audit activities for Phase II of the Department of Energy-Pittsburgh Energy Technology Center`s air emission test program. The objective of the audits is to help ensure that the data obtained from the emission tests are precise, accurate, representative, scientifically sound and legally defensible. This paper presents the criteria that were used to perform the external audits of the emission test program. It also describes the approach used by ATS and It in performing their audits. Examples of findings of the audits along with the actions take to correct problems and the subsequent effect of those actions on the test data are presented. The results of audit spikes performed at the Plant 1 test site are also discussed.

Impact Analysis of Generalized Audit Software (GAS Utilization to Auditor Performances

Directory of Open Access Journals (Sweden)

Aries Wicaksono

2016-09-01

Full Text Available This study aimed to understand whether the use of Generalized Audit Software (GAS in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.

US Department of Energy Office of Inspector General report on audit of program administration by the Office of Energy Research

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-08-02

The objective of the audit was to determine whether Energy Research had established performance expectations, including performance criteria and metrics, and used these expectations to monitor progress for basic and applied research performed at the Department`s national laboratories. Congressional and Departmental initiatives envision improved contract and program performance by requiring program managers to set measurable performance expectations. Even though research outcomes are inherently unpredictable, performance expectations can and should be established for scopes of work, milestones, resource limits and deliverables. However, Energy Research generally did not clearly specify--at either an aggregated program or individual task level--such expectations for research at the Department`s national laboratories. While information was available in the contractor`s research proposals, Energy Research essentially relied on the contractors to initiate and execute the research without agreement on expectations. This practice provided the Department with little basis to measure and evaluate contractor performance. Energy Research agreed in part with the finding and will take action on the recommendations in the report.

The German energy audit program for firms-a cost-effective way to improve energy efficiency?

NARCIS (Netherlands)

Fleiter, Tobias; Gruber, Edelgard; Eichhammer, Wolfgang|info:eu-repo/dai/nl/412493780; Worrell, Ernst|info:eu-repo/dai/nl/106856715

2012-01-01

In 2008, a program was established in Germany to provide grants for energy audits in small- and medium-sized enterprises. It aims to overcome barriers to energy efficiency, like the lack of information or a lack of capacity, and is intended to increase the adoption of energy efficiency measures. We

E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia

Directory of Open Access Journals (Sweden)

Bambang Sutopo

2017-12-01

Full Text Available Local governments (LGs have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of e-government implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that e-government has a positive association with the performance of the local government administration. This is supported by the positive association of e-government’s dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration.

EISA 432 Energy Audits Best Practices: Software Tools

Energy Technology Data Exchange (ETDEWEB)

Maryl Fisher

2014-11-01

Five whole building analysis software tools that can aid an energy manager with fulfilling energy audit and commissioning/retro-commissioning requirements were selected for review in this best practices study. A description of each software tool is provided as well as a discussion of the user interface and level of expertise required for each tool, a review of how to use the tool for analyzing energy conservation opportunities, the format and content of reports generated by the tool, and a discussion on the applicability of the tool for commissioning.

Combining a survey approach and energy and indoor environment auditing in historic buildings

DEFF Research Database (Denmark)

Rohdin, Patrik; Dalewski, Mariusz; Moshfegh, Bahram

2016-01-01

Purpose – This paper presents an approach where a survey study is combined with energy and indoor environment auditing in the built environment. The combination of methods presented in this paper is one way to obtain a wider perspective on the indoor environment and energy use and also let...... this research project. Design/methodology/approach – A combination of energy and indoor environment auditing and standardized occupant surveys. Findings – The main findings in the paper are related to the good agreement between results from standardized occupant surveys and physical measurements...

A clinical audit programme for diagnostic radiology: The Approach adopted by the international atomic energy agency

International Nuclear Information System (INIS)

Faulkner, K.; Jaervinen, H.; Butler, P.; McLean, I. D.; Pentecost, M.; Rickard, M.; Abdullah, B.

2010-01-01

The International Atomic Energy Agency (IAEA) has a mandate to assist member states in areas of human health and particularly in the use of radiation for diagnosis and treatment. Clinical audit is seen as an essential tool to assist in assuring the quality of radiation medicine, particularly in the instance of multidisciplinary audit of diagnostic radiology. Consequently, an external clinical audit programme has been developed by the IAEA to examine the structure and processes existent at a clinical site, with the basic objectives of: (1) improvement in the quality of patient care; (2) promotion of the effective use of resources; (3) enhancement of the provision and organisation of clinical services; (4) further professional education and training. These objectives apply in four general areas of service delivery, namely quality management and infrastructure, patient procedures, technical procedures and education, training and research. In the IAEA approach, the audit process is initiated by a request from the centre seeking the audit. A three-member team, comprising a radiologist, medical physicist and radiographer, subsequently undertakes a 5-d audit visit to the clinical site to perform the audit and write the formal audit report. Preparation for the audit visit is crucial and involves the local clinical centre completing a form, which provides the audit team with information on the clinical centre. While all main aspects of clinical structure and process are examined, particular attention is paid to radiation-related activities as described in the relevant documents such as the IAEA Basic Safety Standards, the Code of Practice for Dosimetry in Diagnostic Radiology and related equipment and quality assurance documentation. It should be stressed, however, that the clinical audit does not have any regulatory function. The main purpose of the IAEA approach to clinical audit is one of promoting quality improvement and learning. This paper describes the background to

A clinical audit programme for diagnostic radiology: the approach adopted by the International Atomic Energy Agency.

Science.gov (United States)

Faulkner, K; Järvinen, H; Butler, P; McLean, I D; Pentecost, M; Rickard, M; Abdullah, B

2010-01-01

The International Atomic Energy Agency (IAEA) has a mandate to assist member states in areas of human health and particularly in the use of radiation for diagnosis and treatment. Clinical audit is seen as an essential tool to assist in assuring the quality of radiation medicine, particularly in the instance of multidisciplinary audit of diagnostic radiology. Consequently, an external clinical audit programme has been developed by the IAEA to examine the structure and processes existent at a clinical site, with the basic objectives of: (1) improvement in the quality of patient care; (2) promotion of the effective use of resources; (3) enhancement of the provision and organisation of clinical services; (4) further professional education and training. These objectives apply in four general areas of service delivery, namely quality management and infrastructure, patient procedures, technical procedures and education, training and research. In the IAEA approach, the audit process is initiated by a request from the centre seeking the audit. A three-member team, comprising a radiologist, medical physicist and radiographer, subsequently undertakes a 5-d audit visit to the clinical site to perform the audit and write the formal audit report. Preparation for the audit visit is crucial and involves the local clinical centre completing a form, which provides the audit team with information on the clinical centre. While all main aspects of clinical structure and process are examined, particular attention is paid to radiation-related activities as described in the relevant documents such as the IAEA Basic Safety Standards, the Code of Practice for Dosimetry in Diagnostic Radiology and related equipment and quality assurance documentation. It should be stressed, however, that the clinical audit does not have any regulatory function. The main purpose of the IAEA approach to clinical audit is one of promoting quality improvement and learning. This paper describes the background to

Steps in Performing a Communication Audit.

Science.gov (United States)

Sincoff, Michael Z.; And Others

This paper develops the step-by-step processes necessary to conduct a communication audit in order to determine the communication effectiveness of an organization. The authors stress the responsibilities of both the audit team and the organization's top management as they interact during progressive phases of the audit. Emphasis is placed on…

Dosimetry quality audit of high energy photon beams in greek radiotherapy centers

International Nuclear Information System (INIS)

Hourdakis, Constantine J.; Boziari, A.

2008-01-01

Background and purpose: Dosimetry quality audits and intercomparisons in radiotherapy centers is a useful tool in order to enhance the confidence for an accurate therapy and to explore and dissolve discrepancies in dose delivery. This is the first national comprehensive study that has been carried out in Greece. During 2002 - 2006 the Greek Atomic Energy Commission performed a dosimetry quality audit of high energy external photon beams in all (23) Greek radiotherapy centers, where 31 linacs and 13 Co-60 teletherapy units were assessed in terms of their mechanical performance characteristics and relative and absolute dosimetry. Materials and Methods: The quality audit in dosimetry of external photon beams took place by means of on-site visits, where certain parameters of the photon beams were measured, calculated and assessed according to a specific protocol and the IAEA TRS 398 dosimetry code of practice. In each radiotherapy unit (Linac or Co-60), certain functional parameters were measured and the results were compared to tolerance values and limits. Doses in water under reference and non reference conditions were measured and compared to the stated values. Also, the treatment planning systems (TPS) were evaluated with respect to irradiation time calculations. Results: The results of the mechanical tests, dosimetry measurements and TPS evaluation have been presented in this work and discussed in detail. This study showed that Co-60 units had worse performance mechanical characteristics than linacs. 28% of all irradiation units (23% of linacs and 42% of Co-60 units) exceeded the acceptance limit at least in one mechanical parameter. Dosimetry accuracy was much worse in Co60 units than in linacs. 61% of the Co60 units exhibited deviations outside ±3% and 31% outside ±5%. The relevant percentages for the linacs were 24% and 7% respectively. The results were grouped for each hospital and the sources of errors (functional and human) have been investigated and

Dosimetry quality audit of high energy photon beams in greek radiotherapy centers.

Science.gov (United States)

Hourdakis, Constantine J; Boziari, A

2008-04-01

Dosimetry quality audits and intercomparisons in radiotherapy centers is a useful tool in order to enhance the confidence for an accurate therapy and to explore and dissolve discrepancies in dose delivery. This is the first national comprehensive study that has been carried out in Greece. During 2002--2006 the Greek Atomic Energy Commission performed a dosimetry quality audit of high energy external photon beams in all (23) Greek radiotherapy centers, where 31 linacs and 13 Co-60 teletherapy units were assessed in terms of their mechanical performance characteristics and relative and absolute dosimetry. The quality audit in dosimetry of external photon beams took place by means of on-site visits, where certain parameters of the photon beams were measured, calculated and assessed according to a specific protocol and the IAEA TRS 398 dosimetry code of practice. In each radiotherapy unit (Linac or Co-60), certain functional parameters were measured and the results were compared to tolerance values and limits. Doses in water under reference and non reference conditions were measured and compared to the stated values. Also, the treatment planning systems (TPS) were evaluated with respect to irradiation time calculations. The results of the mechanical tests, dosimetry measurements and TPS evaluation have been presented in this work and discussed in detail. This study showed that Co-60 units had worse performance mechanical characteristics than linacs. 28% of all irradiation units (23% of linacs and 42% of Co-60 units) exceeded the acceptance limit at least in one mechanical parameter. Dosimetry accuracy was much worse in Co60 units than in linacs. 61% of the Co60 units exhibited deviations outside +/-3% and 31% outside +/-5%. The relevant percentages for the linacs were 24% and 7% respectively. The results were grouped for each hospital and the sources of errors (functional and human) have been investigated and discussed in details. This quality audit proved to be a

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

Cotton gin electrical energy use trends and 2009 audit results

Science.gov (United States)

Cotton gin energy costs have risen more than other operating costs. Energy audits were conducted in twenty US cotton gins representing a range of capacities in six states. The average participating saw gin used 39.5 kWh to process a bale. The average roller gin used 62.6 kWh. Gins have become la...

10 CFR 950.41 - Monitoring/Auditing.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring/Auditing. 950.41 Section 950.41 Energy DEPARTMENT OF ENERGY STANDBY SUPPORT FOR CERTAIN NUCLEAR PLANT DELAYS Audit and Investigations and Other Provisions § 950.41 Monitoring/Auditing. The Department has the right to audit any and all costs associated...

The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings

Directory of Open Access Journals (Sweden)

Giacomo Salvadori

2016-11-01

Full Text Available The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively, about the obtained results. If the audit is referred to a building with a significant historical and artistic value, a compatibility evaluation of the energy saving interventions with the architectural features should also be developed. In this paper, analysing the case study of a historical building used as public offices in Pisa (Italy, the authors describe how it is possible to conduct an energy audit activity (especially dedicated to the lighting system and they show how, for this type of buildings, it is possible to obtain significant energy savings with a refurbishment of the lighting system. A total number of seven interventions on indoor and outdoor lighting sub-systems were analysed in the paper. They are characterised by absolute compatibility with the historical and artistic value of the building and they show short payback times, variable between 4 and 34 months, allowing a reduction of the electrical energy consumption for the artificial indoor and outdoor lighting variable from 1.1 MWh/year to 39.0 MWh/year. The followed methodology and the evaluation results described in the paper, although based on a case study, can be extended to numerous historical buildings used as public offices, a recurring situation in the centres of Italian historical cities.

Simple energy auditing of male and female campus International Islamic University, Islamabad

International Nuclear Information System (INIS)

Anam, S.; Irum, S.; Tahira, S.; Anjuman, S.

2011-01-01

Natural resources are an important source of national wealth around the world play an important role in the development of a nation. Due to limited amount of nonrenewable energy sources it is important to conserve natural resources so that they will be available for future generations. Energy audit is a tool to conserve energy. A simple energy audit was conducted at male and female campus of International Islamic university Islamabad. The data has been collected through w alk through survey . Total electricity consumption was determined by calculating the watts of existing electrical appliances in the campuses and than calculate saving potential by replacing three parameters computers, large tube lights and air conditions by energy efficient appliances. The results shows that by replacing current electrical appliances installed in the buildings about 26.5 % of energy would be saved. The university is still under construction it is suggested that in new buildings energy efficient appliance should be installed. (author)

Use of audits and reviews to improve plant performance, INPO'S experience

International Nuclear Information System (INIS)

Mc Coy, C.K.

1986-01-01

INPO's primary mission is to assist utilities in improving their nuclear plants performance. Consequently, the author has viewed utility audits and reviews as potential tools for improving plant performance. He has attempted to find examples where these tools are used effectively, and to find common elements of effective utility audit and review programs. One thing the author noted was that the words ''audit'' and ''review'' were not consistently used or understood. So to begin, he likes to stick to Webster's definitions in the context of nuclear power activities. First, Webster defines the verb audit as ''to examine with intent to verify.'' In this context this means to verify compliance with requirements. Second, Webster defines a review as ''a general survey'' or ''a critical evaluation.'' In this context this means an evaluation of an activity or program for effectiveness in accomplishing its intended purpose. INPO's evaluations are reviews, not audits, and they are intended to provide information to utility managers upon which they may make changes to improve performance. INPO does make ''recommendations'' based on effective practices seen at other plants, but the author insists that line management develop the corrective action. INPO provides follow-up at the next evaluation to ensure the corrective actions taken by management were effective. INPO bases most of its findings on observations of work and conditions in the plant as noted by knowledgeable personnel trained in observation techniques

Impact of attributed audit on procedural performance in cardiac electrophysiology catheter laboratory.

Science.gov (United States)

Sawhney, V; Volkova, E; Shaukat, M; Khan, F; Segal, O; Ahsan, S; Chow, A; Ezzat, V; Finlay, M; Lambiase, P; Lowe, M; Dhinoja, M; Sporton, S; Earley, M J; Hunter, R J; Schilling, R J

2018-06-01

Audit has played a key role in monitoring and improving clinical practice. However, audit often fails to drive change as summative institutional data alone may be insufficient to do so. We hypothesised that the practice of attributed audit, wherein each individual's procedural performance is presented will have a greater impact on clinical practice. This hypothesis was tested in an observational study evaluating improvement in fluoroscopy times for AF ablation. Retrospective analyses of fluoroscopy times in AF ablations at the Barts Heart Centre (BHC) from 2012-2017. Fluoroscopy times were compared pre- and post- the introduction of attributed audit in 2012 at St Bartholomew's Hospital (SBH). In order to test the hypothesis, this concept was introduced to a second group of experienced operators from the Heart Hospital (HH) as part of a merger of the two institutions in 2015 and change in fluoroscopy times recorded. A significant drop in fluoroscopy times (33.3 ± 9.14 to 8.95 ± 2.50, p audit. At the time of merger, a significant difference in fluoroscopy times between operators from the two centres was seen in 2015. Each operator's procedural performance was shared openly at the audit meeting. Subsequent audits showed a steady decrease in fluoroscopy times for each operator with the fluoroscopy time (min, mean±SD) decreasing from 13.29 ± 7.3 in 2015 to 8.84 ± 4.8 (p audit can promptsignificant improvement and hence should be adopted in clinical practice.

Methodology to Assess No Touch Audit Software Using Simulated Building Utility Data

Energy Technology Data Exchange (ETDEWEB)

Cheung, Howard [Purdue Univ., West Lafayette, IN (United States); Braun, James E. [Purdue Univ., West Lafayette, IN (United States); Langner, M. Rois [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2016-10-01

This report describes a methodology developed for assessing the performance of no touch building audit tools and presents results for an available tool. Building audits are conducted in many commercial buildings to reduce building energy costs and improve building operation. Because the audits typically require significant input obtained by building engineers, they are usually only affordable for larger commercial building owners. In an effort to help small building and business owners gain the benefits of an audit at a lower cost, no touch building audit tools have been developed to remotely analyze a building's energy consumption.

Energy audit data for a resort island in the South China Sea

Directory of Open Access Journals (Sweden)

M. Reyasudin Basir Khan

2016-03-01

Full Text Available The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article “Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea” [1]. Keywords: Tioman, South China Sea, Load profile, Renewable energy, Resort Island, Energy audit

Performance Management and Monitoring of Internal Audit for the Public Sector in Romania

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Elena Doina Dascălu

2016-08-01

Full Text Available Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results, corrective measures are established to ensure attainment of targeted results, offering a feedback, essential for the decision grounding enhancement, at all levels: strategic, operational or individual. As concerns performance management in public institutions in Romania, The Code on managerial internal control provides a hierarchy type model, in the framework of which, the head of the public entity, which is on the first level, needs to provide for performance monitoring for each objective and activity, through the intermediary of relevant quantitative and qualitative indicators, including referring to economy, efficiency, and effectiveness. Given the importance of the internal audit in the process of performance management, identifying solutions for continuous improvement of the public internal audit was subject to a study that was based on questioning public sector auditors on how to monitor the performance of public internal audit activity. Considering issues arising, the article proposes a series of directions for improving the monitoring of the performance of public internal audit activity in the public sector.

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

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Yahya Ali Al-Matari

2012-01-01

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

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

ANALISIS AUDIT ENERGI UNTUK PENCAPAIAN EFISIENSI ENERGI DI GEDUNG AB, KABUPATEN TANGERANG, BANTEN

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Agung Wahyudi Biantoro

2017-03-01

Full Text Available Hingga saat ini energi memiliki peranan sangat penting dalam kehidupan peradaban manusia.   Salah satu persoalan yang muncul dalam penggunaan energi adalah masih banyaknya penggunaan energi fosil, padahal energi ini sangat terbatas di muka bumi.   Oleh karena itu perlunya efisiensi penggunaan  energi di seluruh lini bidang kehidupan, termasuk pada lembaga  pemerintah, swasta maupun masyarakat.   Gedung AB,  Kabupaten Tangerang merupakan salah satu institusi pemerintah yang terus berbenah dan mengambil peran aktif  dalam menyukseskan program penghematan energy, yaitu dengan melakukan audit energy.  Salah satu parameter yang digunakan dalam audit energy adalah intensitas konsumsi energi (IKE. IKE adalah istilah yang digunakan untuk menentukan konsumsi energi dari sistem (bangunan. Nilai EUI dapat ditemukan dengan membagi total energi yang dikonsumsi oleh bangunan dalam satu tahun dengan total luas lantai kotor bangunan.  Berdasarkan hasil perhitungan, IKE pada Gedung AB, Kabupaten Tangerang adalah 48,33 kWh/m2/tahun, masuk dalam kategori sangat efisien. Gedung ini masuk dalam kategori sangat efisien karena sebagian besar ruang menggunakan ventilasi alami, banyak AC yang tidak bekerja karena rusak, banyak ruang yang kapasitas AC nya terlalu kecil, dan Intensitas pencahayaan (Lux kurang terang (dibawah standar SNI.  Kondisi lampu penerangan rata-rata dibawah standar SNI pencahayaan buatan dan kondisi ini akan mempengaruhi kenyamanan kerja karyawan.  Intensitas  pencahayaan rata-rata tiap ruangan dibawah 210 Lux.  Kondisi AC secara umum dibawah kinerjanya yang berpotensi pemborosan energi listrik, dengan nilai RH antara 48,1% – 78,8% (dibawah standar SNI.   Usia AC sudah tidak efisien karena sudah melebihi batas usia ekonomis maupun teknis (˃10 tahun, dengan suhu ruang kerja rata-rata diatas 260C. Kondisi ini diduga akan mempengaruhi kenyamanan kerja dan kinerja karyawan.

Program of TLD audits for quality control in radiotherapy

International Nuclear Information System (INIS)

Alvarez, P.; Feld, D.; Gomez, C.; Kessler, C.; Montano, R.G.; Lindner, C.; Peretti, M.; Saravi, M.; Miguez, V.; Paidon, S.; Raslawski, E.

1998-01-01

Full text: It is known that a high precision in radiotherapy is essential to ensure a successful radiation treatment. To reach this goal it is necessary to detect and minimise many errors, which can be done through a periodic program of quality control, not only internal checks but also participating in external audits that attempt to control the absorbed dose delivered and detect any source of error, coming from the machine itself or from human mistakes. Under the frame of the International Quality Assurance Network for Dosimetry in Radiotherapy proposed by the International Atomic Energy Agency, a National External Audit Group (EAG) has been created in our country, composed by the Secondary Standard Dosimetry Laboratory (SSDL), 2 Medical Physics and 1 Medical Radiotherapist. The SSDL and one of the Medical Physics belong to the National Atomic Energy Agency, meanwhile the rest of the group belong to the National Pediatric Hospital P rof. J.P.Garrahan . This EAG performs external audits to Radiation Therapy Centres with a thermoluminescence system, which is checked periodically by the IAEA. The audits are performed to the 60 Co γ-ray and high energy X-ray beams that are being used for medical application in the whole country. The SSDL is the responsible of the thermoluminescence measurements; deviation of the absorbed dose determined by the TLD system from the one informed by the Responsible of the Center within the interval ± 5% are considered acceptable while deviations out of this interval require the intervention of the Medical Physic Group and the Radiotherapist in order to determine the cause of the discrepancies. In 1997, 4 audits performed in reference conditions were carried out 68 60 Co units participated in the audits, 61 of them with deviation within the acceptable interval in their first participation, meanwhile 1 got this deviation in repeated audits, after the follow up performed by the Medical Physic Group. Regarding high energy X-ray beams

The application of DEA model in enterprise environmental performance auditing

Science.gov (United States)

Li, F.; Zhu, L. Y.; Zhang, J. D.; Liu, C. Y.; Qu, Z. G.; Xiao, M. S.

2017-01-01

As a part of society, enterprises have an inescapable responsibility for environmental protection and governance. This article discusses the feasibility and necessity of enterprises environmental performance auditing and uses DEA model calculate the environmental performance of Haier for example. The most of reference data are selected and sorted from Haier’s environmental reportspublished in 2008, 2009, 2011 and 2015, and some of the data from some published articles and fieldwork. All the calculation results are calculated by DEAP software andhave a high credibility. The analysis results of this article can give corporate managements an idea about using environmental performance auditing to adjust their corporate environmental investments capital quota and change their company’s environmental strategies.

An Audit of Gynaecological Procedures Performed at Aminu Kano ...

African Journals Online (AJOL)

Background: Audit of all gynecological procedures as one of the commonest operations performed in medical practice is not routinely done in developing countries, including Nigeria. Aim: The study was aimed at determining the rate of all gynecological procedures performed; the common gynecological procedures and ...

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.

AUDIT, AUDIT-C, and AUDIT-3: Drinking Patterns and Screening for Harmful, Hazardous and Dependent Drinking in Katutura, Namibia

Science.gov (United States)

Seth, Puja; Glenshaw, Mary; Sabatier, Jennifer H. F.; Adams, René; Du Preez, Verona; DeLuca, Nickolas; Bock, Naomi

2015-01-01

Objectives To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking. Methods A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions) and the AUDIT-3 (third question) was compared to the full AUDIT. Results Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, pAUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8%) than women (sensitivity: 91.7%, specificity: 77.4%). The AUDIT-3 performed poorly (maximum sensitivity: AUDIT-C performed better than the AUDIT-3. Conclusions A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity. PMID:25799590

Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: learning from the Japanese automotive industry case

Directory of Open Access Journals (Sweden)

Charles Mbohwa

2008-04-01

Full Text Available This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT in environmental auditing reduces environmental impacts in ISO 14001 environmental management systems. The main results show that there are no clear energy savings or environmental advantages associated with ICT use in environmental auditing for the set system boundary. However electronic auditing is shown to have clear advantages for stated variables within the model, for example when the distance travelled by the auditors by train and by car is less than 75 km and 17 km per day respectively. A comparison of modes of travel by auditors, shows that rail travel offers the most environmental and energy benefits. It is also noted that travel dominates in terms of energy consumption and environmental burdens compared to all other environmental aspects associated with auditing. The study contributes to knowledge in that among other things, it enables researchers to draw parallels from it applicable to other industrial sectors and other countries. Southern African countries can use this methodology in analysing auditing methods with little or no changes in the model used.

The Entrepreneur`s Role in the Performance Growth of the Financial Audit Activity in Romania

Directory of Open Access Journals (Sweden)

Cristina Raluca Popescu

2015-02-01

Full Text Available For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be independent, a demand induced by the ethical code provides that he cannot work as an employee of his services’ users. This paper proposes a research for identifying and presenting the entrepreneur’s role in the performance growth in the financial audit. The main objective of the conducted research is to present an overview of the entrepreneurship environment, to identify opportunities and challenges faced by the entrepreneur involved in the financial auditing of the level of development reached by the auditing market in Romania, by analysing representative statistical indicators in the market development and financial management of the audit activity. The proposed research methodology focuses on the collection, processing and analysis of statistical data on entrepreneurship of financial audit activity, based on official data published by the Chamber of Financial Auditors of Romania (CAFR, and on the identification of the main factors leading to the development of supply and demand of financial auditing and of the shortcomings the financial audit contractor involved in his own surveys is facing. Being a fairly new regulated profession, I had the privilege to analyse the developments in the entrepreneurship activity of the financial audit market for the entire period of existence: 1999-2013, showing the dynamic structure of supply and demand of financial auditing, the development and characteristics of the business environment during the period under review, the specificity of the financial audit entrepreneurship and I could outline a sketch of the entrepreneur involved in the financial audit activity. The research results show that the number of financial

Mexico/USA agreement for the performance of an energy audit: a study case; Acuerdo Mexico/EUA para realizar auditoria de energia: un caso de estudio

Energy Technology Data Exchange (ETDEWEB)

Romero Paredes, Hernando; Ambriz, Juan Jose [Universidad Autonoma Metropolitana-Iztapalapa, Mexico, D. F. (Mexico); Ortiz, Johny; Sheffield, John [University of Missouri-Rolla, Missouri (United States)

1998-12-31

This paper presents the results of two energy industrial audits carried out in Mexico City by a team of professors and students of the Missouri-Rolla University (UMR) and the Autonomous Metropolitan-Ixtapalapa University (UAM). This international interchange examines the potential of technological transfer of programs of the Industrial Advising and Analysis and Energy Diagnosis Centers which are sponsored by the Office of Industrial Technologies of the U.S. Department of Energy (Program IAC-DOE). The paper describes the applied technology by the international team to identify the opportunities of saving energy through visits to the manufacturing enterprises installations. These are classified in accordance with the potential saving areas (for instance: lighting, air compressors, motors, etc.) and include the energy saving, its associated costs, the implementation costs and the simple return period. The paper presents a study case related to two Mexican plants. A revision is made of one year statistics that enlists the energy saving opportunities found by the UMR-IAC team during eight years of operation for illustration purposes. The statistics are based in about 25 audits performed in the U.S. and encompass the energy and demand saving, the associated costs, the implementation costs an the simple return period. Also, the performance of joint audits is described as a valid form of technological transfer in two ways, of interest to the two educational institutions. The article concludes with the advantages of the joint approach to the energy audits and the potential for the development of a more ambitious program of technological transfer. The educational value of the above mentioned technological experience for the faculty and for the students involved in the academic interchange is also considered as an important opportunity to keep on performing these activities. [Espanol] Este articulo presenta los resultados de dos auditorias energeticas industriales realizadas

Mexico/USA agreement for the performance of an energy audit: a study case; Acuerdo Mexico/EUA para realizar auditoria de energia: un caso de estudio

Energy Technology Data Exchange (ETDEWEB)

Romero Paredes, Hernando; Ambriz, Juan Jose [Universidad Autonoma Metropolitana-Iztapalapa, Mexico, D. F. (Mexico); Ortiz, Johny; Sheffield, John [University of Missouri-Rolla, Missouri (United States)

1999-12-31

This paper presents the results of two energy industrial audits carried out in Mexico City by a team of professors and students of the Missouri-Rolla University (UMR) and the Autonomous Metropolitan-Ixtapalapa University (UAM). This international interchange examines the potential of technological transfer of programs of the Industrial Advising and Analysis and Energy Diagnosis Centers which are sponsored by the Office of Industrial Technologies of the U.S. Department of Energy (Program IAC-DOE). The paper describes the applied technology by the international team to identify the opportunities of saving energy through visits to the manufacturing enterprises installations. These are classified in accordance with the potential saving areas (for instance: lighting, air compressors, motors, etc.) and include the energy saving, its associated costs, the implementation costs and the simple return period. The paper presents a study case related to two Mexican plants. A revision is made of one year statistics that enlists the energy saving opportunities found by the UMR-IAC team during eight years of operation for illustration purposes. The statistics are based in about 25 audits performed in the U.S. and encompass the energy and demand saving, the associated costs, the implementation costs an the simple return period. Also, the performance of joint audits is described as a valid form of technological transfer in two ways, of interest to the two educational institutions. The article concludes with the advantages of the joint approach to the energy audits and the potential for the development of a more ambitious program of technological transfer. The educational value of the above mentioned technological experience for the faculty and for the students involved in the academic interchange is also considered as an important opportunity to keep on performing these activities. [Espanol] Este articulo presenta los resultados de dos auditorias energeticas industriales realizadas

Optimization as investment decision support in a Swedish medium-sized iron foundry - A move beyond traditional energy auditing

International Nuclear Information System (INIS)

Thollander, Patrik; Mardan, Nawzad; Karlsson, Magnus

2009-01-01

Due to increased globalisation, industries are facing greater competition that is pressing companies into decreasing their expenses in order to increase their profits. As regards Swedish industry, it has been faced with substantial increases in energy prices in recent years. Barriers to energy efficiency such as imperfect information inhibit investments in energy efficiency measures, energy audits being one means of reducing barriers and overcoming imperfect information. However, an evaluation of such energy audits in Sweden reveals that it is chiefly low-cost measures that are undertaken as a result of an audit. Moreover, these audits often tend to focus on support processes such as ventilation, lighting, air compressors etc., while measures impacting production processes are often not as extensively covered, which underlines the need for further support in addition to energy audits. Decision support is practised in a variety of different disciplines such as optimization and simulation and the aim of this paper is to explore whether investment decision support practices may be used successfully towards small and medium-sized manufacturers in Sweden when complex production-related investment decisions are taken. The optimization results from the different cases, involving a foundry's investment in a new melting unit, indicate that with no electricity price fluctuations over the day, the investment seems sound as it lowers the overall energy costs. However, with fluctuating electricity prices, there are no large differences in energy costs between the option of retaining the existing five melting furnaces at the foundry and investing in a twin furnace and removing the holding furnaces - which was the initial investment plan for the foundry in the study. It would not have been possible to achieve this outcome without the use of investment decision support such as MIND. One of the main conclusions in this paper is that investment decision support, when strategic

AUDIT, AUDIT-C, and AUDIT-3: drinking patterns and screening for harmful, hazardous and dependent drinking in Katutura, Namibia.

Directory of Open Access Journals (Sweden)

Puja Seth

Full Text Available To describe alcohol drinking patterns among participants in Katutura, Namibia, and to evaluate brief versions of the AUDIT against the full AUDIT to determine their effectiveness in detecting harmful drinking.A cross-sectional survey was conducted in four constituencies and 639 participants, 18 years or older, completed a sociodemographic survey and the AUDIT. The effectiveness of the AUDIT-C (first three questions and the AUDIT-3 (third question was compared to the full AUDIT.Approximately 40% were identified as harmful, hazardous or likely dependent drinkers, with men having a higher likelihood than women (57.2% vs. 31.0%, p<.0001. Approximately 32% reported making and/or selling alcohol from home. The AUDIT-C performed best at a cutoff ≥ 3, better in men (sensitivity: 99.3%, specificity: 77.8% than women (sensitivity: 91.7%, specificity: 77.4%. The AUDIT-3 performed poorly (maximum sensitivity: < 90%, maximum specificity: <51%. According to AUROC, the AUDIT-C performed better than the AUDIT-3.A large proportion of participants met criteria for alcohol misuse, indicating a need for screening and referral for further evaluation and intervention. The AUDIT-C was almost as effective as the full AUDIT and may be easier to implement in clinical settings as a routine screening tool in resource-limited settings because of its brevity.

A formalised performance assessment process to improve audit ...

African Journals Online (AJOL)

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

Annex 2: performance audit tool PAT

Energy Technology Data Exchange (ETDEWEB)

Kaldorf, S.; Gruber, P.

2000-10-15

This annex to the report takes a look at experience gained with one of two expert systems used for error-detection and diagnosis in existing buildings. The Performance Audit Tool PAT is based on an expert system for the detection and diagnosis of under-performance. Its aim is to assist the system's operator. It was developed as a stand-alone system which periodically runs a remote detection and diagnosis check. The various types of under-performance that the system can detect are discussed. The first objective of this study was to present the structure of the tool and describe its application to two types of system: a central air-handling unit and individual zones. The second objective was to discuss experience gained with this type of tool.

Improving public sector performance by strenghtening the relationship between audit and accounting

Directory of Open Access Journals (Sweden)

Adelina DUMITRESCU

2012-11-01

Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

Data mining application in industrial energy audit for lighting

Energy Technology Data Exchange (ETDEWEB)

Maricar, N.M.; Kim, G.C.; Jamal, N. [Kolej Univ., Melaka (Malaysia). Faculty of Electrical Engineering

2005-07-01

A data mining application for lighting energy audits at industrial sites was presented. Data collection was based on the parameters needed for the analysis part of the audit. Data collection included the activity for which the room was used; its dimension; light level readings in lux; the number of luminaries; the number of lamps per luminaries; lamp fixtures; and lamp wattage. The lumen method was used to calculate the recommended numbers of luminaries in the room. The number was then compared with the existing system's luminaries. The installed load efficacy ratio (ILER) was then used to determine proper retrofit action to maximize energy usage. The difference between the calculated lux and the standard lux was used to create data subsets. A data mining algorithm was used to determine that the ILER plays an important role in calculating the efficiency of lighting systems. It was also concluded that the method can be used to minimize the time needed to analyze large amounts of lighting data. The results of case studies were also used to show that the combined data mining algorithm provided accurate assessments using existing calculated data. 7 refs., 8 tabs., 5 figs.

Routine environmental audit of the Hanford Site, Richland, Washington

Energy Technology Data Exchange (ETDEWEB)

1994-05-01

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

Routine environmental audit of the Hanford Site, Richland, Washington

International Nuclear Information System (INIS)

1994-05-01

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

[UNE-EN-ISO-9001 internal audit program performed by our own personnel: a knowledge management tool].

Science.gov (United States)

Rieiro, C Rodríguez; Lucerón, M C Olmedo; Gijón, L Flavia Rodríguez; Mestre, R Plá; Membrilla, I Izquierdo; Ramirez, C Seriña; Pérez, P Rodríguez

2010-01-01

The need to maintain a Quality Management System based on the UNE-EN-ISO 9001:2000 standards in 12 Departments of the "Hospital General Universitario Gregorio Marañón" (HGUGM), led us to make the decision to establish an internal audit program using our own personnel as a useful tool for knowledge management and continuous improvement. The Department of "Medicina Preventiva y Gestión de Calidad" developed an Audit Program, which has been implemented in our Hospital during the last three years. We conducted a training program for internal auditors, who then became part of the hospital audit staff. Quality Managers of the accredited departments were consolidated as a group. A procedure for scheduling and coordination of audits was developed. The auditors and those audited were surveyed on the difficulties in conducting audits, including a section for suggestions, and an annual report was drafted with the results of internal and external audits, as well as the improvement areas identified in the whole process. A total of 40 internal audits have been performed in HGUGM since 2007, and 38 people were trained. The Quality Management System improved in terms of the decreasing number of non-conformances (NC) in external audits, and all services have maintained the certification. The perception of auditors and those audited regarding the performing of internal audits by our own personnel is very positive. There were identified improvement areas and common solutions.

Comprehensive Auditing in Nuclear Medicine Through the International Atomic Energy Agency Quality Management Audits in Nuclear Medicine Program. Part 2: Analysis of Results.

Science.gov (United States)

Dondi, Maurizio; Torres, Leonel; Marengo, Mario; Massardo, Teresa; Mishani, Eyal; Van Zyl Ellmann, Annare; Solanki, Kishor; Bischof Delaloye, Angelika; Lobato, Enrique Estrada; Miller, Rodolfo Nunez; Ordonez, Felix Barajas; Paez, Diana; Pascual, Thomas

2017-11-01

The International Atomic Energy Agency has developed a program, named Quality Management Audits in Nuclear Medicine (QUANUM), to help its Member States to check the status of their nuclear medicine practices and their adherence to international reference standards, covering all aspects of nuclear medicine, including quality assurance/quality control of instrumentation, radiopharmacy (further subdivided into levels 1, 2, and 3, according to complexity of work), radiation safety, clinical applications, as well as managerial aspects. The QUANUM program is based on both internal and external audits and, with specifically developed Excel spreadsheets, it helps assess the level of conformance (LoC) to those previously defined quality standards. According to their level of implementation, the level of conformance to requested standards; 0 (absent) up to 4 (full conformance). Items scored 0, 1, and 2 are considered non-conformance; items scored 3 and 4 are considered conformance. To assess results of the audit missions performed worldwide over the last 8 years, a retrospective analysis has been run on reports from a total of 42 audit missions in 39 centers, three of which had been re-audited. The analysis of all audit reports has shown an overall LoC of 73.9 ± 8.3% (mean ± standard deviation), ranging between 56.6% and 87.9%. The highest LoC has been found in the area of clinical services (83.7% for imaging and 87.9% for therapy), whereas the lowest levels have been found for Radiopharmacy Level 2 (56.6%); Computer Systems and Data Handling (66.6%); and Evaluation of the Quality Management System (67.6%). Prioritization of non-conformances produced a total of 1687 recommendations in the final audit report. Depending on the impact on safety and daily clinical activities, they were further classified as critical (requiring immediate action; n = 276; 16% of the total); major (requiring action in relatively short time, typically from 3 to 6 months; n = 604

Energy Audit Checks - A socioeconomic assessment; Energikartlaeggningscheckar - En samhaellsekonomisk utvaerdering

Energy Technology Data Exchange (ETDEWEB)

NONE

2013-09-01

This review is part of the Swedish Energy Agency's work with skills and methodology development on economic analyzes. The present socioeconomic analysis is the first of its kind to evaluate the current support for energy audit checks and is based on the instrument's purpose, goals and obstacles. Cost effectiveness is the main focus, as well as a description of the instrument's benefits and costs. The evaluation also aims to further develop the instrument in conjunction with the implementation of energy efficiency directive. Proposals for new instruments have however not been part of the mission.

Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

Science.gov (United States)

Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Leu, Jun-Der; Chao Chen, Der; Purbokusumo, Yuyun

2015-10-01

In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

7 CFR 1773.7 - Audit standards.

Science.gov (United States)

2010-01-01

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

Quality audits of radiotherapy centres in Latin America: a pilot experience of the International Atomic Energy Agency

International Nuclear Information System (INIS)

Rosenblatt, Eduardo; Zubizarreta, Eduardo; Izewska, Joanna; Binia, Sergio; Garcia-Yip, Fernando; Jimenez, Pablo

2015-01-01

In Latin America radiotherapy quality varies significantly among hospitals, where highly equipped academic centers coexist with others not meeting minimal requirements. In 2007, the International Atomic Energy Agency published guidelines for auditing radiotherapy centers, known as the “Quality Assurance Team for Radiation Oncology” (QUATRO) audits. The present report summarizes a pilot experience with QUATRO audits to 12 radiotherapy centres. The findings from QUATRO audits conducted in 12 radiotherapy centres in Latin America between 2008 and 2013 were analysed. Events representing weaknesses or gaps in the process of radiotherapy were recorded. Relevant data for estimating human and technological needs of visited centres were processed. The main difficulties and strengths faced by institutions were also documented. All 12 radiotherapy centres were successfully audited following the QUATRO method. IAEA provided a dosimetry kit for quality control. Forty percent of audited institutions were immersed in a health system that did not recognize cancer as a public health priority problem. With few exceptions, local training programs for physicists and technologists were scarce and research was not an activity of interest among physicians. Centres were provided with sufficient staff to meet the local demand, both in the case of radiation oncologists, physicists and radiation therapists. Three centres lacking the minimum infrastructure were identified. Three institutions did not perform gynaecological brachytherapy, and one installation delivered around 900 teletherapy treatments annually without simulation, planning or dosimetry equipment for that purpose. Recommendations to centres were classified as related to personnel, infrastructure, processes and institutional organizational aspects. Many recommendations warned governments about the evident need for allocating more budgetary resources to radiotherapy. Most recommendations pointed out different aspects related

Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-29

In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

Audit experience in external individual monitoring services accreditation in Brazil

International Nuclear Information System (INIS)

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

1998-01-01

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

Performance objectives and criteria for conducting DOE environmental audits

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-01-01

This document contains the Performance Objectives and Criteria (POC) that have been developed for environmental audits and assessments conducted by the Office of the Assistant Secretary for Environment, Safety and Health. The Environmental POC can serve multiple purposes. Primarily, they are to serve as guidelines for the technical specialists conducted the audits and assessments, and for the team management. The POC can also serve as supporting documents for training of technical discipline specialists and Team Leaders and as bases for DOE programs and field offices and contractors conducting audit or assessment activities or improving environmental protection programs. It must be recognized that not all of the POC will necessarily apply to all DOE facilities. The users of this document must rely upon their knowledge of the facility and their professional judgment, or the judgment of qualified environmental professionals to determine the applicability of each POC. The POC cover eleven technical disciplines: air; surface water and drinking water quality; groundwater; waste management; toxic and chemical materials; radiation; quality assurance; inactive waste sites and releases; ecological and cultural resources; the National Environmental Policy Act (NEPA); and environmental management systems.

Performance objectives and criteria for conducting DOE environmental audits

International Nuclear Information System (INIS)

1994-01-01

This document contains the Performance Objectives and Criteria (POC) that have been developed for environmental audits and assessments conducted by the Office of the Assistant Secretary for Environment, Safety and Health. The Environmental POC can serve multiple purposes. Primarily, they are to serve as guidelines for the technical specialists conducted the audits and assessments, and for the team management. The POC can also serve as supporting documents for training of technical discipline specialists and Team Leaders and as bases for DOE programs and field offices and contractors conducting audit or assessment activities or improving environmental protection programs. It must be recognized that not all of the POC will necessarily apply to all DOE facilities. The users of this document must rely upon their knowledge of the facility and their professional judgment, or the judgment of qualified environmental professionals to determine the applicability of each POC. The POC cover eleven technical disciplines: air; surface water and drinking water quality; groundwater; waste management; toxic and chemical materials; radiation; quality assurance; inactive waste sites and releases; ecological and cultural resources; the National Environmental Policy Act (NEPA); and environmental management systems

Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-14

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

Screening for At-Risk Drinking in a Population Reporting Symptoms of Depression: A Validation of the AUDIT, AUDIT-C, and AUDIT-3.

Science.gov (United States)

Levola, Jonna; Aalto, Mauri

2015-07-01

Excessive alcohol use is common in patients presenting with symptoms of depression. The aim of this study was to evaluate how the Alcohol Use Disorders Identification Test (AUDIT) and its most commonly used abbreviated versions perform in detecting at-risk drinking among subjects reporting symptoms of depression. A subsample (n = 390; 166 men, 224 women) of a general population survey, the National FINRISK 2007 Study, was used. Symptoms of depression were measured with the Beck Depression Inventory-Short Form and alcohol consumption with the Timeline Follow-back (TLFB). At-risk drinking was defined as ≥280 g weekly or ≥60 g on at least 1 occasion in the previous 28 days for men, 140 and 40 g, respectively, for women. The AUDIT, AUDIT-C, and AUDIT-3 were tested against the defined gold standard, that is, alcohol use calculated from the TLFB. An optimal cutoff was designated as having a sensitivity and specificity of over 0.75, with emphasis on specificity. The AUDIT and its abbreviations were compared with carbohydrate-deficient transferrin (CDT) and gamma-glutamyltransferase. At-risk drinking was common. The AUDIT and AUDIT-C performed quite consistently. Optimal cutoffs for men were ≥9 for the AUDIT and ≥6 for AUDIT-C. The optimal cut-offs for women with mild symptoms of depression were ≥5 for the AUDIT and ≥4 for AUDIT-C. Optimal cutoffs could not be determined for women with moderate symptoms of depression (specificity AUDIT. The AUDIT-3 failed to perform in women, but in men, a good level of sensitivity and specificity was reached at a cutoff of ≥2. With standard threshold values, the biochemical markers demonstrated very low sensitivity (9 to 28%), but excellent specificity (83 to 98%). Screening for at-risk drinking among patients presenting with symptoms of depression using the full AUDIT is recommended, although the AUDIT-C performed almost equally well. Cut-offs should be adjusted according to gender, but not according to the severity

Summary of detailed energy audit and building simulation on archetype sustainable house, Woodbridge ON

Energy Technology Data Exchange (ETDEWEB)

Fung, A. [Ryerson Polytechnic Univ., Toronto, ON (Canada). Dept. of Mechanical and Industrial Engineering; Dembo, A.; Zhou, J. [Ryerson Polytechnic Univ., Toronto, ON (Canada). Dept. of Architectural Science

2009-07-01

This paper described energy and audit and building simulations conducted on an archetype sustainable house located in Woodbridge, Ontario. The house formed part of a project to construct low energy, sustainable house designs for mass production. The 2 houses formed a duplex. House A was designed using current best design practices, while house B was equipped with advanced and innovative technologies not commonly used in residential constructions. Natural Resources Canada's (NRCan) HOT2000 residential building simulation program was used to evaluate the performance of both houses in the duplex. The simulation program demonstrated that house B performed more efficiently than house A. However, neither houses met their designed values. Significantly larger space heating and cooling loads were identified. The program showed that additional weather-stripping around doors, and caulking around windows will help to reduce the amount of draft in the houses. Assessments are also needed to measure heat losses from the common wall in the basement. It was concluded that the energy performance of the house can be optimized by using the appropriate sealing techniques throughout the building envelope. 2 refs., 1 tab.

Final Technical Report. Sault Tribe Building Efficiency Audits of Tribally-Owned Governmental Buildings and Residential Tribal Housing

Energy Technology Data Exchange (ETDEWEB)

Holt, Jeffrey W. [Sault Sainte Marie Tribe of Chippewa Indians, Marie, MI (United States)

2015-03-27

The Tribe is working to reduce energy consumption and expense in Tribally-owned governmental buildings and low income housing sites. In 2009, the Tribe applied to the U. S. Department of Energy for funding to conduct energy audits of Tribally-owned governmental buildings. Findings from the energy audits would define the extent and types of energy efficiency improvements needed, establish a basis for energy priorities, strategies and action plans, and provide a benchmark for measuring improvements from energy efficiency implementations. In 2010, the DOE awarded a grant in the amount of $95,238 to the Tribe to fund the energy audits of nine governmental buildings and to pay for travel expenses associated with attendance and participation at the DOE annual program reviews. In 2011, the Tribe applied for and was awarded a DOE grant in the amount of $75,509 to conduct energy audits of the remaining 30 Tribally-owned governmental buildings. Repeating mobilization steps performed during the first DOE energy audits grant, the Tribe initiated the second round of governmental building energy audits by completing energy auditor procurement. The selected energy auditor successfully passed DOE debarment and Sault Tribe background clearances. The energy audits contract was awarded to U. P. Engineers and Architects, Inc. of Sault Ste. Marie, Michigan. The Tribe continued mobilizing for the energy audits by providing the energy auditor with one year of electric, gas and water utility invoice copies per building, as well as supplemental building information, such as operating hours. The Tribe also contacted building occupants to coordinate scheduling for the on-site energy audit inspections and arranged for facilities management personnel to guide the energy auditor through the buildings and answer questions regarding building systems.

Health and Safety Audit Design Manual

Energy Technology Data Exchange (ETDEWEB)

Ternes, Mark P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langley, Brandon R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Accawi, Gina K. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Malhotra, Mini [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

2017-10-01

The Health and Safety Audit is an electronic audit tool developed by the Oak Ridge National Laboratory to assist in the identification and selection of health and safety measures when a home is being weatherized (i.e., receiving home energy upgrades), especially as part of the US Department of Energy (DOE) Weatherization Assistance Program, or during home energy-efficiency retrofit or remodeling jobs. The audit is specifically applicable to existing single-family homes (including mobile homes), and is generally applicable to individual dwelling units in low-rise multifamily buildings. The health and safety issues covered in the audit are grouped in nine categories: mold and moisture, lead, radon, asbestos, formaldehyde and volatile organic compounds (VOCs), combustion, pest infestation, safety, and ventilation. Development of the audit was supported by the US Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control and the DOE Weatherization Assistance Program.

Environmental Audit: 'A tool used to evaluate and improve the institutional environmental performance'

International Nuclear Information System (INIS)

Goulart, Helga

2009-01-01

The Environmental Audits emerged in the late 70 's in order to verify compliance with industrial activities with environmental standards. The same was done internally by the organizations to avoid late fines and penalties imposed by enforcement authorities. At present, environmental audits are used not only to identify environmental problems that must be corrected, but which now forms part of a procedure for identifying opportunities for continual improvement of the activities of a particular organization. Environmental audits undertaken by Management in the CNEA Environmental Activities meet this proactive role detailed above, whose main objective is also to verify compliance with environmental regulatory framework applicable to each site, to identify environmental improvements that must be applied activities to achieve better performance from them. This paper aims to present the results in the recognition phase of the CNEA 's environmental situation through conducting preliminary environmental analysis and comparison with results at the current stage of implementation of the Institutional Environmental Management System through environmental audits, showing the procedures, issues and standards considered and the evolution of each site's environmental performance in implementing the proposed corrections. The central idea of Management Environmental Activities is to show the different sectors and areas of the institution that the environmental audit, applied in the context of environmental management is an essential tool that enables to encourage staff in environmental issues, making that they are directly participating in management activities and is the most concrete to demonstrate both internally and externally achievements in a certain period of time and activities to achieve the policy of continuous improvement in environmental performance of the CNEA. (author)

Demonstration of energy audit at Zunda Riga, Latvia. Final report

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-11-01

An energy audit at the furniture factory Zunda in Riga, Latvia has been made. The overall purpose of the project was to demonstrate the entire process of an energy audit in Latvia. The greatest potential for energy savings lies in the wood drying process. Whilst the existing drying chambers are old, worn out and without any controlling devices, rather large savings can be obtained by installing new drying chambers. Further, new chambers would be easier to control and therefore the output, the dried wood, would have a better and more stabile quality than it is the case for the time being. The analyses indicate that the energy consumption for wood drying could be reduced to just 1/3 of the present level. The evaluation of this has been supported by a financial analysis which indicates the financial benefits from investing in new drying chambers. Further, the project has covered the newly installed boilers based on wood waste from the production. The issue was whether these boilers can supply enough energy to eliminate the purchase of surplus energy from an adjacent factory. The result of this assessment shows that it will only be necessary to buy heat for a very short period of time each year. The project also dealt with the compressed air system. The conclusion is that savings can be obtained rather easily through a systematic maintenance where holes are located and fixed, in order to reduce the considerable loss from the system. In this way, the power consumption for the compressors are expected to drop. As concerns the ventilating systems at Zunda, it is concluded that the efficiency of the exhaust ventilators could be improved by a systematic maintenance process, where holes in the ducts are located and fixed. (LN)

Time to audit.

Science.gov (United States)

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

2012-09-01

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

BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT

OpenAIRE

Emilia VASILE; Ion CROITORU

2010-01-01

Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibility, because the participants can express their own answers, express opinions and responses of other group members qualify. Brainstorming is a variant of discussion groups aims to generate ideas or solutions and individualized approach in that the mediator has a minimal involvement. This recommendation focuses on participants to make suggestions...

Energy audit of the building C of the Facultad de Ingenieria of the Universidad de Costa Rica

International Nuclear Information System (INIS)

Valverde Sanchez, Oscar

2014-01-01

An energy audit of the standard type is applied to an analysis of level II on the building C of the Facultad de Ingenieria of the Universidad de Costa Rica. The energy utilization rate is determined of 54,5 (kW-h/m 2* year) as current as the energy performance of the building. The experimental measurement is performed with equipment Fluke 435. The maximum demands of the building were found in the months of March, April and May, the occupation of the building and climatological factors affecting the use of air conditioning equipment. The maximum powers required have been 42,75 kW and 62,32 kW in periods low and high occupancy respectively. The maximum demands have been of 31,82 kW and 50,55 kW for the same periods respectively. The utilization rate of annual energy of 54,56 (kW-h/m 2* year) is found among the best indices of performance between buildings of the same category and the same kind of energy. A package of energy conservation options was financially assessed by determining the potential annual energy saving [es

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.

Application of the EC eco-audit regulation in the energy industry

International Nuclear Information System (INIS)

Schulz, J.

1994-01-01

The eco-audit regulation isolates the precision of goals to improve operational environmental protection for observation, particularly with a view to the industrial energy economy. It is not wise without an investigation into the possible repercussions with other EU and national regulatory laws. Keywords here are: design of a heat application regulation according to the BImSchG, discussion over the introduction of an EC CO 2 Energy tax as well as the EC guidelines on reducing CO 2 emissions (SAVE). (orig./HP) [de

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

Energy Technology Data Exchange (ETDEWEB)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

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...

Comparative analysis of energy impacts of traditional and partly electronic environmental auditing: Learning from the Japanese automotive industry case

OpenAIRE

Mbohwa, C

2008-01-01

This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry. The idea is to quantify the environmental impacts of auditing and resolve the important question on whether or not the use of information and communication technology (ICT) in environmental auditing reduces environmental impacts in IS...

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

NARCIS (Netherlands)

Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

2018-01-01

We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

NARCIS (Netherlands)

Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

2017-01-01

We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

Audit Energi dengan Pendekatan Metode MCDM-PROMETHEE untuk Konservasi serta Efisiensi Listrik di Rumah Sakit Haji Surabaya

Directory of Open Access Journals (Sweden)

Thoriq Rizkani Adiprama

2012-09-01

Full Text Available Energi merupakan salah satu faktor penting dalam operasional sebuah industri, khususnya rumah sakit.Industri rumah sakit merupakan salah satu industri yang memiliki tingkat ketergantungan tinggi terhadap kebutuhan energi untuk operasional usahanya.Kebutuhan energi yang tinggi menuntut manajemen rumah sakit melakukan efisiensi dalam penggunaannya.Sehingga diperlukan upaya konservasi untuk mencapai tujuan efisiensi. Audit energi merupakan salah satu cara untuk mengetahui apakah tingkat pemakaian energi di rumah sakit masuk dalam kategori boros atau efisien. Dari hasil audit, diketahui bahwa intensitas konsumsi energi rumah sakit haji berada di angka 17,648 kwh/m².Sesuai dengan standar yang telah ditetapkan oleh pemerintah angka tersebut masuk dalam kategori cukup efisien. Berdasarkan hasil tersebut terdapat peluang penghematan energi yang dapat dilakukan di rumah sakit, yaitu: (1 perubahan SOP fasilitas rumah sakit, (2 penyesuaian bangunan gedung rumah sakit, (3 penerapan teknologi hemat energi, (4 pelatihan dan pengembangan SDM.

10 CFR 603.660 - Other audit requirements.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

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...

Home audit program: management manual

Energy Technology Data Exchange (ETDEWEB)

1980-09-01

Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

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...

THE ROLE OF PRODUCT AUDIT POLICY IN INCREASING ORGANIZATIONAL PERFORMANCE

Directory of Open Access Journals (Sweden)

VIOLETA RĂDULESCU

2012-10-01

Full Text Available In terms of markets more competitive, competitive advantage becomes a problem getting increasingly more difficult. Offer organization is the first element that can provide differentiation from competitors, the organization should regularly monitor the performance of their products in the market to achieve its objectives. Marketing decisions regarding product policy of the organization should be made after a comprehensive analysis within specific steps of strategic marketing planning. It is necessary, therefore a thorough analysis of the product portfolio of the organizations. In this regard an important role hold product audit policy and brand audit. This paper aims to present the steps and methods to be used for effective analysis of the product portfolio of the organization to effective competition on the relevant market.

Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

International Nuclear Information System (INIS)

1994-03-01

This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit's functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites

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...

AUDIT plan documenting method

International Nuclear Information System (INIS)

Cornecsu, M.

1995-01-01

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

Behavior of audit fees in the audit firm or partner changes

Directory of Open Access Journals (Sweden)

Marcelo Antonio Pierri Junior

2016-09-01

Full Text Available The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit firm rotation. The hypothesis of the study sought to observe the discount on the initial year relationship between the audited company and the audit firm, the fees in change of audit partner and the differences in the type of audit firm change, whether big- Four or non-Big Four. In addition to the variables incorporated to the assumptions, the model features eight control variables: total assets, subsidiaries, foreign subsidiaries, general liquidity, big-four, inherent risk, loss and restructuring operations. Data analysis technique used was the regression model with panel data. From the fixed effects model, it was observed that the company's asset size, liquidity and the type of firm that performs the audit contribute to increase the value of the fees paid by the audited companies. It wasn't possible to get significant evidence about discounted value of the audit fees, either in the audit firm or partner changes.

AUDIT and AUDIT-C as screening instruments for alcohol problem use in adolescents.

Science.gov (United States)

Liskola, Joni; Haravuori, Henna; Lindberg, Nina; Niemelä, Solja; Karlsson, Linnea; Kiviruusu, Olli; Marttunen, Mauri

2018-07-01

The Alcohol Use Disorders Identification Test (AUDIT) is commonly used in adults to screen for harmful alcohol consumption but few studies exist on its use among adolescents. Our aim was to validate the AUDIT and its derivative consumption questionnaire (AUDIT-C) as screening instruments for the detection of problem use of alcohol in adolescents. 621 adolescents (age-range, 12-19 years) were drawn from clinical and population samples who completed the AUDIT questionnaire. Psychiatric diagnoses were assessed using K-SADS-PL. A rating based on the K-SADS-PL was used to assess alcohol use habits, alcohol use disorders, screening and symptom criteria questions. Screening performance of the AUDIT and AUDIT-C sum scores and Receiver Operating Characteristic (ROC) curves were calculated. The diagnostic odds ratios (dOR) were calculated to express the overall discrimination between cut-offs. Comparisons of ROC between the AUDIT and AUDIT-C pairs indicated a slightly better test performance by AUDIT for the whole sample and in a proportion of the subsamples. Optimal cut-off value for the AUDIT was ≥5 (sensitivity 0.931, specificity 0.772, dOR 45.22; 95% CI: 24.72-83.57) for detecting alcohol problem use. The corresponding optimal cut-off value for the AUDIT-C was ≥3 in detecting alcohol problem use (sensitivity 0.952, specificity 0.663, dOR 39.31; 95% CI: 19.46-78.97). Agreement between the AUDIT and AUDIT-C using these cut-off scores was high at 91.9%. Our results for the cut-off scores for the early detection of alcohol problem use in adolescents are ≥5 for AUDIT, and ≥3 for AUDIT-C. Copyright © 2018 Elsevier B.V. All rights reserved.

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

INDICATORS THAT CAN BE USED TO MEASURE PERFORMANCE IN THE INTERNAL AUDITING ACTIVITIES

Directory of Open Access Journals (Sweden)

Florin BOGHEAN

2016-07-01

Full Text Available Internal auditing has evolved from an approach based essentially on accounting aspects to a profession oriented towards management of entities and essentially destined for them. Modern internal auditing provides services that incorporate the examination and appreciation of regulations, performances, risk management and governance of all kind of property types – public or private bodies. The financial aspects represent just a part of the internal auditing view. In this paper, we will try to submit a series of indicators that can be used to measure the added value generated in an entity. Internal auditors provide to managers the information they need in order to download their responsibilities. Internal auditors are vitally involved in aspects that address to the risks and governance of the organization.

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...

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

OpenAIRE

KALLAMU, Basiru Salisu

2016-01-01

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

Energy efficiency improvement procedures and audit results of electrical, thermal and solar applications in Palestine

International Nuclear Information System (INIS)

Ibrik, I.H.; Mahmoud, M.M.

2005-01-01

Energy conservation in utilities has played a vital role in improving energy efficiency in the industrial, commercial and residential sectors. The electrical energy consumption in Palestine has increased sharply in the past few years and achieved by the end of 2001 to 10% per year. It is expected that this percentage will increase to about 12% if the current political situation will end hopefully with peace. Modern energy efficient technologies are needed for the national energy policy. Such technologies are investigated in this paper. Implementing of a national 3 years project aiming at energy efficiency improvement in residential and industrial sectors as well as in public utilities, which include wide range of diversified audits and power measurements, had led to creating this paper. Measurement and audit results had shown that the total conservation potential in these sectors is around 15% of the total energy consumption. The associated costs of the investment in this field are relatively low and correspond to a pay back period varying in the range from 6 to 36 months. Consequently, the energy conservation policy will be seriously improved in the forthcoming years. It is estimated that 10% of the new energy purchasing capacity will be reduced accordingly

Routine environment audit of the Kansas City Plant, Kansas City, Missouri

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-11-01

This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

International Nuclear Information System (INIS)

1994-09-01

This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, open-quotes Environment, Safety, and Health Appraisal Program,close quotes establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE's environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements

Postal TLD audit in radiotherapy in the Czech Republic

International Nuclear Information System (INIS)

Kapucianova, M.; Ekendah, D. l.; Bulanek, B.

2014-01-01

The postal TLD audit in radiotherapy is an independent check of dose applied by radiotherapy centers. Our poster provides basic information on the methodology of dose determination within the TLD audit. An overview of different versions of the TLD audit that are focused on specific techniques in radiotherapy is given. We also present results of so called basic version of the TLD audit that is performed regularly for purposes of the State Office for Nuclear Safety. Moreover, results of intercomparison measurements organized by the IAEA (International Atomic Energy Agency), in which our laboratory takes part every year, are shown.The methodology of dose determination is based on TL measurement of LiF:Mg,Ti powder. The TL dosemeter (TLD) has form of a plastic capsule containing approximately 160 mg of this material. Before the TL reading, the powder of each particular irradiated dosemeter is divided into 9 identical samples by means of an accurate dispenser. The dosemeter response is given as average of TL responses of the 9 samples. The dose absorbed in water is computed from the TLD response by application of calibration factor and correction coefficients for elimination of energy dependence, supra-linearity and fading of the TL material. The evaluation of the TLD audit is based on comparison of the dose measured by the TLD and the dose stated by a radiotherapy center. Relative deviation between these doses is calculated. Several versions of the TLD audit are available. (authors)

Energy audit and conservation opportunities for pyroprocessing unit of a typical dry process cement plant

International Nuclear Information System (INIS)

Kabir, G.; Abubakar, A.I.; El-Nafaty, U.A.

2010-01-01

Cement production process has been highly energy and cost intensive. The cement plant requires 8784 h per year of the total operating hours to produce 640,809 tonnes of clinker. To achieve effective and efficient energy management scheme, thermal energy audit analysis was employed on the pyroprocessing unit of the cement plant. Fuel combustion generates the bulk of the thermal energy for the process, amounting to 95.48% (4164.02 kJ/kg cl ) of the total thermal energy input. Thermal efficiency of the unit stands at 41%, below 50-54% achieved in modern plants. The exhaust gases and kiln shell heat energy losses are in significant quantity, amounting to 27.9% and 11.97% of the total heat input respectively. To enhance the energy performance of the unit, heat losses conservation systems are considered. Waste heat recovery steam generator (WHRSG) and Secondary kiln shell were studied. Power and thermal energy savings of 42.88 MWh/year and 5.30 MW can be achieved respectively. Financial benefits for use of the conservation methods are substantial. Environmental benefit of 14.10% reduction in Greenhouse gases (GHG) emissions could be achieved.

Energy audit and conservation opportunities for pyroprocessing unit of a typical dry process cement plant

Energy Technology Data Exchange (ETDEWEB)

Kabir, G.; Abubakar, A.I.; El-Nafaty, U.A. [Chemical Engineering Programme, Abubakar Tafawa Balewa University, P. M. B. 0248, Bauchi (Nigeria)

2010-03-15

Cement production process has been highly energy and cost intensive. The cement plant requires 8784 h per year of the total operating hours to produce 640,809 tonnes of clinker. To achieve effective and efficient energy management scheme, thermal energy audit analysis was employed on the pyroprocessing unit of the cement plant. Fuel combustion generates the bulk of the thermal energy for the process, amounting to 95.48% (4164.02 kJ/kg{sub cl}) of the total thermal energy input. Thermal efficiency of the unit stands at 41%, below 50-54% achieved in modern plants. The exhaust gases and kiln shell heat energy losses are in significant quantity, amounting to 27.9% and 11.97% of the total heat input respectively. To enhance the energy performance of the unit, heat losses conservation systems are considered. Waste heat recovery steam generator (WHRSG) and Secondary kiln shell were studied. Power and thermal energy savings of 42.88 MWh/year and 5.30 MW can be achieved respectively. Financial benefits for use of the conservation methods are substantial. Environmental benefit of 14.10% reduction in Greenhouse gases (GHG) emissions could be achieved. (author)

Performance of External Quality Control Reviews by Military Department Audit Agencies

National Research Council Canada - National Science Library

Berry, Wayne

2000-01-01

The Government auditing standards issued by the Comptroller General of the United States require organizations conducting audits in accordance with Government auditing standards to undergo an external...

Performance of the AUDIT in Detecting DSM-5 Alcohol Use Disorders in College Students.

Science.gov (United States)

Hagman, Brett T

2016-09-18

It is critical that our alcohol screening instruments maintain their accuracy at detecting DSM-5 Alcohol Use Disorder (AUD) symptomatology. The Alcohol Use Disorders Identification Test (AUDIT) is one of the most widely used alcohol screening instruments, despite no studies evaluating its performance for detecting DSM-5 AUDs. The present study evaluated the performance of the AUDIT in the screening of DSM-5 AUDs in non-treatment seeking college students. Participants (N = 251) were undergraduate students who had at least one binge drinking occasion in the past 90-days. The AUROC value for DSM-5 AUD status in the overall sample was.779 (SE =.029; 95% CIs =.721 to.837). The AUROC values for the reference groups of any DSM-IV AUD and any binge drinker were.798 (SE =.028; 95% CIs =.742 to.853) and.827 (SE =.03; 95% CIs.768 -.886), respectively. A similar pattern of findings emerged between males and females. Gender differences emerged in the identification of AUDIT cut-off scores. A score of ≥ 8 and ≥ 9 had the best balance of sensitivity and specificity for females and males in college, respectively. Findings indicate that the AUDIT has a reasonable degree of diagnostic proficiency in screening for DSM-5 AUDs in college students.

An Audit of Gynaecological Procedures Performed at Aminu Kano ...

African Journals Online (AJOL)

A more regular audit of services rendered by the department is advocated. This may help to identify the gaps in training and services. KEY WORDS: Aminu Kano teaching hospital, audit, gynecological ..... Quality Assurance Subcommittee in.

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

The UK nephrostomy audit. Can a voluntary registry produce robust performance data?

International Nuclear Information System (INIS)

Chalmers, N.; Jones, K.; Drinkwater, K.; Uberoi, R.; Tawn, J.

2008-01-01

Aim: To investigate the effectiveness of the Royal College of Radiologists Audit Sub-Committee's national prospective registry of percutaneous nephrostomy, which enables participants to audit their practice and compare performance with predetermined standards. Methods: Following a limited retrospective audit, which permitted setting of achievable targets, a dataset was developed and all UK NHS acute hospitals were invited to participate in web-based prospective data collection. Results: Eighty-five out of 285 (29.8%) hospitals contributed 3262 cases over a 29 month period. A satisfactory level of performance was achieved with an overall technical success rate of 98% and a complication rate of 6.3%. Significant risk factors for complications included rigors, anaemia, and impaired renal function. Low frequency operators were shown to have a lower technical success rate and a higher complication rate than high frequency operators; however, target thresholds were exceeded in all groups. Sepsis was identified as a risk factor in the majority of serious complications and all deaths. Some anomalous results were found due to unusual interpretation of the data entry form in two centres, but no evidence of under-performance was identified at any centre. Conclusions: Some weaknesses of the registry are discussed. In view of the low response rate, the possibility of significant bias cannot be excluded. In addition, there is no objective verification of the data; therefore, the results have limited credibility. However, individual centres that accurately completed a representative sample of cases can have confidence that their performance achieves an acceptable standard

The UK nephrostomy audit. Can a voluntary registry produce robust performance data?

Energy Technology Data Exchange (ETDEWEB)

Chalmers, N. [Royal College of Radiologists, London (United Kingdom)], E-mail: nicholas.chalmers@cmmc.nhs.uk; Jones, K.; Drinkwater, K.; Uberoi, R.; Tawn, J. [Royal College of Radiologists, London (United Kingdom)

2008-08-15

Aim: To investigate the effectiveness of the Royal College of Radiologists Audit Sub-Committee's national prospective registry of percutaneous nephrostomy, which enables participants to audit their practice and compare performance with predetermined standards. Methods: Following a limited retrospective audit, which permitted setting of achievable targets, a dataset was developed and all UK NHS acute hospitals were invited to participate in web-based prospective data collection. Results: Eighty-five out of 285 (29.8%) hospitals contributed 3262 cases over a 29 month period. A satisfactory level of performance was achieved with an overall technical success rate of 98% and a complication rate of 6.3%. Significant risk factors for complications included rigors, anaemia, and impaired renal function. Low frequency operators were shown to have a lower technical success rate and a higher complication rate than high frequency operators; however, target thresholds were exceeded in all groups. Sepsis was identified as a risk factor in the majority of serious complications and all deaths. Some anomalous results were found due to unusual interpretation of the data entry form in two centres, but no evidence of under-performance was identified at any centre. Conclusions: Some weaknesses of the registry are discussed. In view of the low response rate, the possibility of significant bias cannot be excluded. In addition, there is no objective verification of the data; therefore, the results have limited credibility. However, individual centres that accurately completed a representative sample of cases can have confidence that their performance achieves an acceptable standard.

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...

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

Science.gov (United States)

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

2014-05-01

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

7 CFR 226.8 - Audits.

Science.gov (United States)

2010-01-01

..., no overpayment is to be disregarded where there is substantial evidence of violations of criminal law... perform, or cause to be performed, audits, reviews, agreed-upon procedures engagements, or other... remaining after all required program-specific audits have been performed to conduct administrative reviews...

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.

Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-09-01

This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE`s environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

Environmental Management Audit: Southwestern Power Administration (Southwestern)

International Nuclear Information System (INIS)

1993-03-01

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

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.

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

A survey of community child health audit.

Science.gov (United States)

Spencer, N J; Penlington, E

1993-03-01

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

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.

Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy`s (DOE`s) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ``DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.`` DOE 5482.1B, ``Environment, Safety and Health Appraisal Program,`` established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE`s continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department`s environmental programs within line organizations.

Development of a Mobile Application for Building Energy Prediction Using Performance Prediction Model

Directory of Open Access Journals (Sweden)

Yu-Ri Kim

2016-03-01

Full Text Available Recently, the Korean government has enforced disclosure of building energy performance, so that such information can help owners and prospective buyers to make suitable investment plans. Such a building energy performance policy of the government makes it mandatory for the building owners to obtain engineering audits and thereby evaluate the energy performance levels of their buildings. However, to calculate energy performance levels (i.e., asset rating methodology, a qualified expert needs to have access to at least the full project documentation and/or conduct an on-site inspection of the buildings. Energy performance certification costs a lot of time and money. Moreover, the database of certified buildings is still actually quite small. A need, therefore, is increasing for a simplified and user-friendly energy performance prediction tool for non-specialists. Also, a database which allows building owners and users to compare best practices is required. In this regard, the current study developed a simplified performance prediction model through experimental design, energy simulations and ANOVA (analysis of variance. Furthermore, using the new prediction model, a related mobile application was also developed.

Audit in small and medium business

OpenAIRE

Marešová, Edita

2009-01-01

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

Final audit report of remedial action construction at the UMTRA Project Ambrosia Lake, New Mexico, site

International Nuclear Information System (INIS)

1995-09-01

The final audit report for remedial action at the Ambrosia Lake, New Mexico, Uranium Mill Tailings Remedial Action (UMTRA) Project site consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and a QA final closeout inspection performed by the US Department of Energy (DOE) and the Technical Assistance Contractor (TAC). One radiological surveillance and three radiological audits were performed at the Ambrosia Lake site. The surveillance was performed on 12--16 April 1993 (DOE, 1993d). The audits were performed on 26--29 July 1993 (DOE, 1993b); 21--23 March 1994 (DOE, 1994d); and 1--2 August 1994 (DOE, 1994d). The surveillance and audits resulted in 47 observations. Twelve of the observations raised DOE concerns that were resolved on site or through subsequent corrective action. All outstanding issues were satisfactorily closed out on 28 December 1994. The radiological surveillance and audits are discussed in this report. A total of seven QA in-process surveillances were performed at the Ambrosia Lake UMTRA site are discussed. The DOE/TAC Ambrosia Lake final remedial action close-out inspection was conducted on 26 July 1995 (DOE, 1995a). To summarize, a total of 155 observations were noted during DOE/TAC audit and surveillance activities. Follow-up to responses required from the RAC for the DOE/TAC surveillance and audit observations indicated that all issues related to the Ambrosia Lake site were resolved and closed to the satisfaction of the DOE

Energy diagnosis; Diagnostic energetique

Energy Technology Data Exchange (ETDEWEB)

Vivien, P. [Centre Technique des Industries Mecaniques (CETIM), Franche-Comte (France)

1996-12-31

Through a partnership with regional authorities and the French Energy Conservation Agency (ADEME), the CETIM (Technical Agency for Mechanical Industries) is proposing energy audits in industrial plants with the aim to increase the plant performances, reduce energy costs and work out environmental issues. Concrete improvement solutions are proposed with profitability calculations. The audit procedure is presented. The most efficient solutions generally involve energy tariff rate shifts, heating regulation, power cut-off, reactive energy compensation and lighting management

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...

Experiences of using the GMP audit preparation tool in pharmaceutical contract manufacturer audits.

Science.gov (United States)

Linna, Anu; Korhonen, Mirka; Airaksinen, Marja; Juppo, Anne Mari

2010-06-01

Use of external contractors is nowadays inevitable in the pharmaceutical industry. Therefore the amount of current good manufacturing practice audits has been increasing. During the audit, a large amount of items should be covered in a limited amount of time. Consequently, pharmaceutical companies should have systematic and effective ways to manage and prepare for the audits. This study is a continuation to the earlier study, where a tool for the preparation of cGMP audit was developed and its content was validated. The objective of this study was to evaluate the usefulness of the developed tool in audit preparation and during the actual cGMP audit. Three qualitative research methods were used in this study (observation, interviews, and opinion survey). First, the validity of the information given through the tool was examined by comparing the responses to the actual conditions observed during the contract manufacturer audits (n = 15). Additionally the opinions of the contract manufacturers of the tool were gathered (n = 10) and the auditors were interviewed (n = 2). The developed tool was proven to be useful in audit preparation phase from both the auditor's and the contract manufacturers' point of view. Furthermore, using the tool can also save some time when performing the audit. The results show that using the tool can give significant support in audit preparation phase and also during the actual audit.

The effects of audit value added on audit survival: Evidence from CPAs of Thailand

Directory of Open Access Journals (Sweden)

Seerungrat Sudsomboon

2016-03-01

Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.

Software Assists in Extensive Environmental Auditing

Science.gov (United States)

Callac, Christopher; Matherne, Charlie

2003-01-01

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

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

Radiological audit of remedial action activities at the processing site, transfer site, and Cheney disposal site Grand Junction, Colorado: Audit date, August 9--11, 1993

International Nuclear Information System (INIS)

1993-08-01

The Uranium Mill Tailing Remedial Action (UMTRA) Project's Technical Assistance Contractor (TAC) performed a radiological audit of the Remedial Action Contractor (RAC), MK-Ferguson and CWM Federal Environmental Services, Inc., at the processing site, transfer site, and Cheney disposal site in Grand Junction, Colorado. Jim Hylko and Bill James of the TAC conducted this audit August 9 through 11, 1993. Bob Cornish and Frank Bosiljevec represented the US Department of Energy (DOE). This report presents one programmatic finding, eleven site-specific observations, one good practice, and four programmatic observations

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...

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

Science.gov (United States)

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

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

Science.gov (United States)

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

Outsourcing of internal audit and independence of auditors

Directory of Open Access Journals (Sweden)

A. Seetharaman

2008-07-01

Full Text Available Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations. Others are also looking at various options such as outsourcing of the internal audit function of their organizations. However, where outsourcing is concerned, one important issue arises, which is the independence of the external auditor to perform the internal audit function. This paper takes a look at the various aspects of the internal audit process as well as the impact and independence of external auditors who perform internal audit

Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-02-01

The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

Your Audit and Financial Controls.

Science.gov (United States)

Hatch, Mary B.; And Others

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

Quality assurance and auditing for tissue banking

International Nuclear Information System (INIS)

Strong, M.; Tayo, E.

1999-01-01

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

Towards a framework for auditing environmental reports

NARCIS (Netherlands)

Kamp, A.E.M.

2002-01-01

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

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)

Routine environmental audit of the K-25 Site, Oak Ridge, Tennessee

International Nuclear Information System (INIS)

1994-02-01

This report documents the results of the Routine Environmental Audit of the K-25 Site in Oak Ridge, Tennessee, conducted February 14 through February 25, 1994, by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) located within the Office of Environment, Safety and Health (EH). The Routine Environmental Audit for the K-25 site was conducted as an environmental management assessment, supported through reviews of the Waste Management Program and the Decontamination and Decommissioning Program. The assessment was conducted jointly with, and built upon, the results provided by the ''DOE Oak Ridge Operations Office Environment, Safety, health and Quality Assurance Appraisal at the K-25 Site.'' DOE 5482.1B, ''Environment, Safety and Health Appraisal Program,'' established the mission of EH-24 to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The purpose of this assessment is to provide the Secretary of Energy and senior DOE managers with concise independent information as part of DOE's continuing effort to improve environmental program performance. The ultimate goal of EH-24 is enhancement of environmental protection and the minimization of risk to public health and the environment. The routine environmental audit is one method by which EH-24 accomplishes its mission, utilizing systematic and periodic evaluations of the Department's environmental programs within line organizations

Development of National Technology Audit Policy

Directory of Open Access Journals (Sweden)

Subiyanto Subiyanto

2017-07-01

Full Text Available The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related institution. The development of technology audit policy for national interest requires provision of mandatory audit implementation, accompanied by tools for developing technology auditor’s competence and technology audit institutional’s mechanism. To guide technology auditor’s competence, concept of national audit technology policy shall classify object of technology audit into product technology, production technology, and management of technology, accompanied by related parameters of technology performance evaluation.

Audit Report on 'The Department's Management of Nuclear Materials Provided to Domestic Licensees'

International Nuclear Information System (INIS)

2009-01-01

The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

10 CFR Appendix B to Part 600 - Audit Report Distributees

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Audit Report Distributees B Appendix B to Part 600 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Pt. 600, App. B Appendix B to Part 600—Audit Report Distributees Distributee: Manager, Eastern Region, Office of Inspector...

An audit of hip radiographs performed for general practitioners

International Nuclear Information System (INIS)

Bhatt, Raj; Rajesh, Arumugam; Morgan, Bruno; Finlay, David

2001-01-01

AIM: We carried out a prospective study of the GP referrals for hip radiographs to find out the proportion of radiographs falling within the RCR guidelines and to ascertain the reasons for not following the guidelines. MATERIALS AND METHODS: One thousand two hundred and fifty six consecutive hip radiographs were performed for GPs over a 12-month period. Questionnaires were sent to GPs for 873 referrals during an audit period of 18 months Four hundred and fifty three questionnaires were returned with adequate information. The proportion of change in management between the patients falling within the guidelines and those outside the guidelines was compared using Fisher's Exact Test (SPSS Package Version 9) and the corresponding 95% confidence interval (CI) was calculated. RESULTS: Only 194 (43%) of the 453 referrals were within RCR guidelines and 259 (57%) were outside guidelines. In the group where RCR guidelines were followed, 60% were normal, 34% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 44%. In the group where guidelines were not followed 76% were normal, 18% had degenerative changes and 6% other diagnoses. The radiological reports changed management in 37%. There was no evidence of difference in the change in management between these two groups. Twenty per cent of the radiographs showed abnormalities other than hip changes. Of these, only 17% were abnormalities other than degenerative changes and considered significant. CONCLUSIONS: This audit does not reveal why the majority of the requests fell outside guidelines. This may be due to lack of awareness amongst GPs about guidelines, patient pressure, medico-legal problems and the need for reassurance. However, the audit does not show any evidence that following guidelines would increase efficiency of referral. Bhatt R. et al. (2001)

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

The Role of Marketing Audit in Evaluation Sustainable Marketing Performance in Romanian Organizations

Directory of Open Access Journals (Sweden)

Daniel Serbănică

2015-08-01

Full Text Available In today`s society, marked by profound changes in consumer attitudes towards the environment and social issues, organizations are forced to behave responsibly, to be oriented towards a sustainable marketing. However the efforts of the organization should be evaluated periodically to see the extent to which objectives are achieved and the extent to which resource consumption leads to results. From the marketing perspective, this can be achieved through marketing audit, which is a tool for evaluating and controlling a marketing organization’s performance. This paper aims, through a documentary study in the first part and an exploratory quantitative research, in the second, to highlight the role and place of the audit of marketing in companies in Romania, to assess the effectiveness of marketing activity undertaken the principles of sustainability. The last part of the paper includes research findings and a series of theoretical and managerial recommendations on the use of marketing audit as a tool for assessing the sustainability of marketing companies in the target group, with the possibility of generalizing to all companies operating on the market in Romania.

Making the audit work for you

International Nuclear Information System (INIS)

Wilczynski, E.J.

1991-10-01

These slides presented at an Environmental Auditing Conference, focus on one aspect of environmental auditing: its important role in the even broader practice of Environmental Management. The use of audits by the Department of Energy will be examined within the context of sound environmental management to illustrate the delicate practice of ''Making the Audit Work for You.'' A summary of the main points to be covered follows. (1) Brief description of DOE Environmental Audit process; disciplines covered, DOE Orders reviewed, management/operations evaluated. (2) Brief discussion of DOE/Secretary Watkin's Tiger Team initiative as the cornerstone of his plan to strengthen the Department's Environment, Safety, and Health (ESH) programs. (3) Examples given of the types of findings presented in each of these areas, along with brief examples of root causes, lessons learned, trends, and noteworthy practices. (4) Discussion of the relationships between environmental audits, safety and health assessments, and management and organization assessments. (5) Discussion of Environmental Auditing/Assessment and its recurring role in the Environmental Management continuum. (6) DOE is cited as an example of an organization that uses audits as a powerful environmental management tool to help achieve its objectives and multiple goals

Cyber Security Audit and Attack Detection Toolkit

Energy Technology Data Exchange (ETDEWEB)

Peterson, Dale

2012-05-31

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

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.

Energy conservation in mechanical industry; Maitrise de l`energie dans les industries mecaniques

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-12-31

The workshop is composed of 12 communications on the theme of energy consumption, conservation and management in industry, and more especially in metal industry: evaluation of the energy savings potential in the French industry; official energy diagnosis procedure in buildings; the French national gas utility policy for energy conservation and economical performance in industry; energy conservation with speed variators for electric motors; energy audits and energy metering for conservation objectives. Examples of energy efficient systems or energy audits in various industrial sectors (compressed air, industrial buildings, heat treatments, curing...) are also presented. The electric power quality EDF`s contract is also discussed

Field Audit Checklist Tool (FACT)

Science.gov (United States)

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

Proposed biopsy performance benchmarks for MRI based on an audit of a large academic center.

Science.gov (United States)

Sedora Román, Neda I; Mehta, Tejas S; Sharpe, Richard E; Slanetz, Priscilla J; Venkataraman, Shambhavi; Fein-Zachary, Valerie; Dialani, Vandana

2018-05-01

Performance benchmarks exist for mammography (MG); however, performance benchmarks for magnetic resonance imaging (MRI) are not yet fully developed. The purpose of our study was to perform an MRI audit based on established MG and screening MRI benchmarks and to review whether these benchmarks can be applied to an MRI practice. An IRB approved retrospective review of breast MRIs was performed at our center from 1/1/2011 through 12/31/13. For patients with biopsy recommendation, core biopsy and surgical pathology results were reviewed. The data were used to derive mean performance parameter values, including abnormal interpretation rate (AIR), positive predictive value (PPV), cancer detection rate (CDR), percentage of minimal cancers and axillary node negative cancers and compared with MG and screening MRI benchmarks. MRIs were also divided by screening and diagnostic indications to assess for differences in performance benchmarks amongst these two groups. Of the 2455 MRIs performed over 3-years, 1563 were performed for screening indications and 892 for diagnostic indications. With the exception of PPV2 for screening breast MRIs from 2011 to 2013, PPVs were met for our screening and diagnostic populations when compared to the MRI screening benchmarks established by the Breast Imaging Reporting and Data System (BI-RADS) 5 Atlas ® . AIR and CDR were lower for screening indications as compared to diagnostic indications. New MRI screening benchmarks can be used for screening MRI audits while the American College of Radiology (ACR) desirable goals for diagnostic MG can be used for diagnostic MRI audits. Our study corroborates established findings regarding differences in AIR and CDR amongst screening versus diagnostic indications. © 2017 Wiley Periodicals, Inc.

Internal Audit Service | Internal Audit Service

Science.gov (United States)

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2009-07-01

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

An audit of diagnostic tests performed in medical microbiology, and ...

African Journals Online (AJOL)

Clinical audit is an important tool for reviewing and improving the quality of service in clinical laboratories. This is a three year audit of diagnostic test carried out in Medical Microbiology and Immunology laboratories of University of Maiduguri Teaching Hospital, Maiduguri, Nigeria. The objectives were to document and ...

Accelerating the energy retrofit of commercial buildings using a database of energy efficiency performance

International Nuclear Information System (INIS)

Lee, Sang Hoon; Hong, Tianzhen; Piette, Mary Ann; Sawaya, Geof; Chen, Yixing; Taylor-Lange, Sarah C.

2015-01-01

Small and medium-sized commercial buildings can be retrofitted to significantly reduce their energy use, however it is a huge challenge as owners usually lack of the expertise and resources to conduct detailed on-site energy audit to identify and evaluate cost-effective energy technologies. This study presents a DEEP (database of energy efficiency performance) that provides a direct resource for quick retrofit analysis of commercial buildings. DEEP, compiled from the results of about ten million EnergyPlus simulations, enables an easy screening of ECMs (energy conservation measures) and retrofit analysis. The simulations utilize prototype models representative of small and mid-size offices and retails in California climates. In the formulation of DEEP, large scale EnergyPlus simulations were conducted on high performance computing clusters to evaluate hundreds of individual and packaged ECMs covering envelope, lighting, heating, ventilation, air-conditioning, plug-loads, and service hot water. The architecture and simulation environment to create DEEP is flexible and can expand to cover additional building types, additional climates, and new ECMs. In this study DEEP is integrated into a web-based retrofit toolkit, the Commercial Building Energy Saver, which provides a platform for energy retrofit decision making by querying DEEP and unearthing recommended ECMs, their estimated energy savings and financial payback. - Highlights: • A DEEP (database of energy efficiency performance) supports building retrofit. • DEEP is an SQL database with pre-simulated results from 10 million EnergyPlus runs. • DEEP covers 7 building types, 6 vintages, 16 climates, and 100 energy measures. • DEEP accelerates retrofit of small commercial buildings to save energy use and cost. • DEEP can be expanded and integrated with third-party energy software tools.

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...

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

OpenAIRE

Floştoiu Sebastian; Milandru Marius

2017-01-01

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

Do farm audits improve milk quality?

NARCIS (Netherlands)

Flores-Miyamoto, A.; Reij, M.W.; Velthuis, A.G.J.

2014-01-01

Milk quality is assessed using bulk milk analysis and by farm audits in the Netherlands. However, the extent of the effect that dairy farm audits have on milk quality is unknown. Data from over 13,000 audits performed on 12,855 dairy farms from February 2006 to April 2008 were merged with laboratory

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.

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

Directory of Open Access Journals (Sweden)

Erna Pasanda

2013-12-01

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

Physician Self-Audit: A Scoping Review

Science.gov (United States)

Gagliardi, Anna R.; Brouwers, Melissa C.; Finelli, Antonio; Campbell, Craig E.; Marlow, Bernard A.; Silver, Ivan L.

2011-01-01

Introduction: Self-audit involves self-collection of personal performance data, reflection on gaps between performance and standards, and development and implementation of learning or quality improvement plans by individual care providers. It appears to stimulate learning and quality improvement, but few physicians engage in self-audit. The…

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.

Auditing as a Tool for Improvement

International Nuclear Information System (INIS)

Fazila Said; Nurhanisah Adnan

2016-01-01

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

Development of the Latvian scheme for energy auditing of buildings and inspection of boilers and air-conditioning systems. Final report institutional set-up

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-12-01

To implement EU directive 93/76/EEC on reduction of carbon dioxide emission by increasing energy efficiency and EU directive 2002/91/EC on building energy efficiency, Latvia must establish and institutional scheme and define all the organisations involved. From a general perspective the institutional scheme must as a minimum include the following four key players: the administrator, the operating unit, the auditors or independent experts, and finally the client. Furthermore, institutions dealing with financing of energy efficiency improvement activities, training and certification of experts, information about auditing and energy efficiency etc. need to be involved. At present there is no governmental or private Latvian organisation that could fully rearrange and assume the duties of an energy audit scheme secretariat. It is therefore recommended initially to place the secretariat as a separate, new unit within the Ministry of Economy, financed by the Ministry of Economy, with the intention of establishing at a later stage (after e.g. 5 years) a separate, new agency, an Energy Efficiency Agency partly financed by the incomes from the energy audit and boiler inspection schemes. The Secretariat should, both in its initial phase and later, assign the tasks of training, information campaigns, quality assurance and evaluation to external organisations. (BA)

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.

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.

Energy Efficiency Analysis And Auditing Of Ethiopian University Buildings Case Of Buildings In Arba Minch Institute Of Technology

Directory of Open Access Journals (Sweden)

Engidaw Abel Hailu

2017-09-01

Full Text Available In this paper the results of the energy audit of buildings in Arba Minch Institute of Technology AMIT are presented. The objective of the study was to identify the energy lossy applications activities and traditions and to suggest the least costly energy conservation mechanisms. All functional lighting systems office equipment desktop computers and water fixtures showerheads dishwashers toilet flushers and hand washers are taken into consideration for the study. Increased energy consumption due to daytime operation of lighting systems inactive mode operation office equipment and desktop computers and poor water management practices were the focus of the study. Based on the audit results poor water management practice in the campus contributes the most to the total energy loss followed by the inactive mode energy consumption of desktop computers and daytime operation of outdoor lighting systems. Therefore a significant amount of energy can be saved by practicing regular maintenance of water fixtures and pipes in the campus. Moreover awareness creation campaign can help a lot in reducing the energy loss which could be resulted from inactive mode energy consumption of computers and daytime operation of lamps. Installation of electronic day light control and motion detection systems can be potentially used to reduce the energy consumption of lighting systems operating in the daytime and in class rooms and halls both in the day and night time respectively.

Final audit report of remedial action construction at the UMTRA Project Falls City, Texas, site

International Nuclear Information System (INIS)

1995-05-01

This final audit report for the Falls City, Texas, Uranium Mill Tailings Remedial Action Project site summarizes the radiological audits and the quality assurance (QA) in-process surveillances, audits, and final close-out inspection performed by the U.S. Department of Energy (DOE) and Technical Assistance Contractor (TAC). It also summarizes U.S. Nuclear Regulatory Commission (NRC) surveillances. One radiological audit and three radiological surveillances were performed at the Falls City site. These surveillances and audit, which resulted in 31 observations, focused primarily on processing site activities and were performed on the following dates: 3-6 August 1992, 29-30 October 1992, 22-26 March 1993, and 1-3 November 1993. All outstanding radiological issues were closed out at the completion of the construction activities. Six QA in-process surveillances, which resulted in 71 observations, were performed at the Falls City site on the following dates: 22-24 July 1992, 23-25 November 1992, 17-19 May 1993, 16-18 August 1993, 13-15 October 1993, and 2-4 February 1994. All outstanding issues were closed out with the February surveillance on 3 March 1994. The DOE/TAC remedial action close-out inspections of the Falls City site, which resulted in 56 observations, were conducted 9-10 June 1994 and 26 July 1994. The inspections were closed out on 26 January 1995. The NRC performed three on-site construction reviews (OSCR), resulting in seven observations of remedial action construction activities that occurred during site visits. The OSCRs were performed 9 December 1992, 12 May 1993, and 25 October 1993. Since all audit and surveillance observations and recommendations have been closed out, this final audit report segment of the site certification process is complete

Environmental audit of the Savannah River Ecology Laboratory (SREL)

Energy Technology Data Exchange (ETDEWEB)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy`s (DOE`s), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices.

Audit

OpenAIRE

1991-01-01

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

A formula for continued improvement: Audit follow-up

International Nuclear Information System (INIS)

Maday, J.H. Jr.

1989-10-01

In his book Management Audits, Allan J. Sayle states, ''QA standards stipulate that corrective action, required as a result of performing an audit, be followed up and closed out. There would, indeed, be little point in performing audits, requiring corrective action, or having a QA system at all if the auditee knows that the auditor will never verify that the corrective action has been efficaciously implemented.'' The QA auditor has an obligation to include follow-up in the overall audit planning. All too often the auditor will go to great lengths to plan and perform an audit only to have a recurring finding in the next audit. The proposed corrective action was only promissory and was not designed to stop the problem from recurring or to identify its root cause. Auditors do a disservice to the overall QA program and particularly to the customer when they fail to follow up and verify that an audit corrective action has been effectively implemented. In this paper, the techniques used by the quality assurance auditors at the Pacific Northwest Laboratory (PNL) will be presented. Although PNL is a research and development laboratory, the techniques outlined in this paper could be applied to any industry conducting quality assurance audits. Most important, they provide a formula for continued improvement by assuring that audit follow-up is timely, meaningful, and permanent

Measuring Learning Outcomes in Auditing Education

DEFF Research Database (Denmark)

Holm, Claus; Steenholdt, Niels

2003-01-01

The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... firms. Hence knowledge about learning outcomes for different groups of students is essential information for educators as well as the accounting profession. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning outcomes......). The study provides evidence, which confirms an interrelationship between declarative and procedural knowledge in auditing, and the findings also suggest that students with auditing experience perform better than students without experience on procedural questions....

Environmental Audit of the Alaska Power Administration

International Nuclear Information System (INIS)

1992-10-01

This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit

The Role Of Marketing Environment Audit In Marketing Performance Through Index Of Services Marketing Excellence ISME In Bandung Stars Hotel

Directory of Open Access Journals (Sweden)

Likewati

2015-08-01

Full Text Available Abstract The purpose of this paper is to explain the marketing performance of stars hotel in Bandung city Indonesia through variables marketing environment audit Kotler et.al 1977 in which their effects are mediated through variable services marketing audit known as Index of Services Marketing ExcellenceISME BerryConant and Parasuraman 1991. The Population in this study consist of 73 hotels with various stars i.e 3 star hotels 4 and 5 in the city hotel in Bandung. From this population 30 stars hotels ware collected ramdomly in which 15 of them are 3- stars hotel 11 are 4- stars hotel and 5 are 5- stars hotels. Other than that some informan were interviewed to formed a qualitative aspect of this study one informan from each stars hotel and one from hotel organization in Bandung. To analyzed the quantitative data we used Partial Least Squares using SmartPLS-2 and Maxqda-11 to anlyzed the qualitative data. The results of the study show that the influence of marketing audit services ISME to the hotels marketing performance is not significant both variable in marketing environment audit significanly affect the marketing performance but Macro Environment audit is not significantly affect the ISME whereas task environment audit significantly affect the ISME. Thus there is no indirect effect of Marketing Environment to the marketing Performance. Our finding give a special case of ISME aplication to hotel industry proposed by Berry 1991which is used in services industry in general. The model proposed in this paper related to the work of Wu 2011 in that we use ISME in addition to enviromental variables. Other benefit from this study implied that hotels must conduct a regular evaluation of their marketing activities and strategies comprehensively sistematicaly periodicaly and objectively.

FINANCIAL AUDIT AND BENCHMARKING IN THE CONSTRUCTION INDUSTRY - A STEP TOWARDS PERFORMANCE

Directory of Open Access Journals (Sweden)

GRIGORE MARIAN

2015-07-01

Full Text Available Knowledge on and application of the legislation and professional reasoning in a professional manner related to control and situation in the field, of the control methods and procedures, is one of the essential premises that ensures efficiency and finality in the activity of patrimony control of an entity in the constructions field. A financial audit, which aims at an integrated control, provides conclusions on the entire activity. It fully characterizes the efforts and the results and it can also show faults, deficiencies and frauds in their entirety. The stocks cannot be simply taken into account as they are in a balance sheet and say straight away that the entity has sufficient stocks and it is performant. It is necessary to have a stock audit in order to highlight the accordance between the records and the physical stocks or their movement. The same reasoning also applies to outstanding debts, purchase/selling of real estate, rents of real estates, verification of contractual obligations, declarations regarding and actual payment of taxes to the state budget and the state social security budget etc. The relationship between audit and the benchmarking plan is given precisely by the final result of a performance evaluation and in order to get to a correct result it is necessary to have correct data and financial indicators. Otherwise, the risk is to evaluate an entity as performant and shortly after that it goes into bankruptcy. Benchmarking is a support instrument for decision-making, a continuous evaluation process, a mean of looking for the most performant methods to do a given activity. It is a system of information that allows an entity to show its development strategy, a technique for determining its competitive advantages and to learn about its products, services and operations by comparing them with the best ones. This instrument is part of the flexible management techniques that are based on learning, on initiative, together with ABM

49 CFR 385.337 - What happens if a new entrant refuses to permit a safety audit to be performed on its operations?

Science.gov (United States)

2010-10-01

... safety audit to be performed on its operations? 385.337 Section 385.337 Transportation Other Regulations... TRANSPORTATION FEDERAL MOTOR CARRIER SAFETY REGULATIONS SAFETY FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.337 What happens if a new entrant refuses to permit a safety audit to be performed on its...

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

International Nuclear Information System (INIS)

1993-11-01

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

The concept of audit materiality and attitudes towards materiality threshold disclosure among Maltese audit practitioners

OpenAIRE

Azzopardi, Jana; Baldacchino, Peter J.;

2009-01-01

Materiality permeates the audit process and is a term often used to describe the scope of the auditor’s responsibility to the general public. This paper attempts to evaluate the Maltese auditing profession’s perceptions and use of the concept of materiality in the performance of an audit as well as attitudes towards disclosure of materiality thresholds. Results from personal in-depth interviews with twenty-four practitioners show that although considerable importance is a...

Energy audit data for a resort island in the South China Sea.

Science.gov (United States)

Basir Khan, M Reyasudin; Jidin, Razali; Pasupuleti, Jagadeesh

2016-03-01

The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article "Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea" [1].

Energy audit data for a resort island in the South China Sea

Science.gov (United States)

Basir Khan, M. Reyasudin; Jidin, Razali; Pasupuleti, Jagadeesh

2015-01-01

The data consists of actual generation-side auditing including the distribution of loads, seasonal load profiles, and types of loads as well as an analysis of local development planning of a resort island in the South China Sea. The data has been used to propose an optimal combination of hybrid renewable energy systems that able to mitigate the diesel fuel dependency on the island. The resort island selected is Tioman, as it represents the typical energy requirements of many resort islands in the South China Sea. The data presented are related to the research article “Optimal Combination of Solar, Wind, Micro-Hydro and Diesel Systems based on Actual Seasonal Load Profiles for a Resort Island in the South China Sea” [1]. PMID:26900590

Perspectives of energy efficient technologies penetration in the Greek domestic sector, through the analysis of Energy Performance Certificates

International Nuclear Information System (INIS)

Gelegenis, J.; Diakoulaki, D.; Lampropoulou, H.; Giannakidis, G.; Samarakou, M.; Plytas, N.

2014-01-01

The building sector in Greece presents a huge energy saving potential, the largest part of which is remaining unexploited. The recently enacted legislation for the energy performance of buildings, in combination with the financial support provided by funding programmes to low income families is expected to significantly boost the deployment of energy efficient technologies in the Greek domestic sector. The exploitation of these legal and financial instruments follows a formalised process of energy audits, resulting in buildings classification and in the submission of Energy Performance Certificates (EPCs) including suggestions to improve the dwellings' energy performance. The paper aims at an ex-ante evaluation of the market trends revealed by EPCs in Greece, in order to identify the perspectives of individual technologies and to assess the degree to which the certification procedure helps in improving the energy performance of buildings. The results indicate a strong trend towards less cost-effective technologies, revealing a sub-optimal allocation of financial resources and putting into risk the path towards the achievement of EU targets for 2020. - Highlights: • Energy Performance Certificates reveal market trends of energy efficient technologies. • SWH, replacement of windows and walls/roof insulation are most often recommended. • Other measures are controls, switch to NG; low cost measures are rarely recommended. • Cost-effectiveness is not the main factor explaining technology recommendations. • Amendment of EPC document and inspection process may enhance its effectiveness

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...

[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.

Keys to effective third-party process safety audits

International Nuclear Information System (INIS)

Birkmire, John C.; Lay, James R.; McMahon, Mona C.

2007-01-01

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally

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.

The Provision of Non-Audit Services, Audit Fees and Auditor Independence

OpenAIRE

Ayoib Che Ahmad; Nava Subramaniam

2006-01-01

Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit function. The study also identified the type of IA services that were likely to be out-sourced rather than in-housed, the extent to which incumbent external finan...

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

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

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

Energy Auditing and Efficiency in a Chain Hotel - the Case of Scandic, Jaerva Krog

Energy Technology Data Exchange (ETDEWEB)

Simanic, Branko

2011-07-01

Energy efficiency and conservation measures in hotels is an area of research at the Dept. of Energy Technology, Royal Inst. of Technology in Stockholm (KTH), Sweden. As a continuation of the research work, this project was focused on a hotel's resource-use performance, considering both internal and external factors that influence their consumption. The work comprised a literature study on energy efficiency and conservation measures in the built environment, focusing on hotel buildings, as well as an analysis of existing building assessment tools. An auditing and monitoring process was applied at one Scandic hotel, Jaerva Krog, which was selected with the support of Scandic management. Another four Scandic hotels were included in this study, using their data on energy/water consumption for the past five years. The tourism industry is one of the world's largest single industries, experiencing rapid expansion in recent decades. The number of international tourist arrivals increased from 441 million in 1990 to 763 million in 2004 (WTO, 2005). The hotel industry forms the largest part of the tourism industry with more than 300 000 hotels worldwide. Hotels offer their lodging capacities with the highest possible comfort and quality, without compromise. High demands on comfort and the level of services offered require an intensive utilization of energy and water. The price of energy has been increasing continuously during the last few years, with electricity increasing 6 % on an annual basis, which has made energy expenses increase rapidly during the past years. Adding high energy costs to concerns about CO{sub 2} emissions, highlights the importance of accurate information for energy management within any hotel facility. A need to decrease energy expenditure demands depending of knowledge relating to hotel facility consumption. The objective of this thesis is to understand energy performance and energy distribution within one typical chain hotel facility, and

Objective and subjective factors of efficiency and performance of medical audit

Directory of Open Access Journals (Sweden)

V. S. Biryukov

2017-01-01

Full Text Available The work is devoted to analysis factors affecting the effective operation of quality management systems in health care institutions. It is shown important role of quality of carrying out audits, internal and external, in elimination of various kinds of risks and discrepancies in activity of medical institutions. Two main factors were revealed which influencing the quality of audit: 1. Subjective or "human" factor, consisting in sufficient motivation of the top management and internal auditors of medical institutions. 2. Objective or technological factor, consisting in sufficient training of internal auditors, adequacy selected audit methodology, etc.

Dutch Lung Surgery Audit: A National Audit Comprising Lung and Thoracic Surgery Patients.

Science.gov (United States)

Berge, Martijn Ten; Beck, Naomi; Heineman, David Jonathan; Damhuis, Ronald; Steup, Willem Hans; van Huijstee, Pieter Jan; Eerenberg, Jan Peter; Veen, Eelco; Maat, Alexander; Versteegh, Michel; van Brakel, Thomas; Schreurs, Wilhemina Hendrika; Wouters, Michel Wilhelmus

2018-04-21

The nationwide Dutch Lung Surgery Audit (DLSA) started in 2012 to monitor and evaluate the quality of lung surgery in the Netherlands as an improvement tool. This outline describes the establishment, structure and organization of the audit by the Dutch Society of Lung Surgeons (NVvL) and the Dutch Society of Cardiothoracic Surgeons (NVT), in collaboration with the Dutch Institute for Clinical Auditing (DICA). In addition, first four-year results are presented. The NVvL and NVT initiated a web-based registration including weekly updated online feedback for participating hospitals. Data verification by external data managers is performed on regular basis. The audit is incorporated in national quality improvement programs and participation in the DLSA is mandatory by health insurance organizations and the National Healthcare Inspectorate. Between 1 January 2012 and 31 December 2015, all hospitals performing lung surgery participated and a total of 19,557 patients were registered from which almost half comprised lung cancer patients. Nationwide the guideline adherence increased over the years and 96.5% of lung cancer patients were discussed in preoperative multidisciplinary teams. Overall postoperative complications and mortality after non-small cell lung cancer surgery were 15.5% and 2.0%, respectively. The audit provides reliable benchmarked information for caregivers and hospital management with potential to start local, regional or national improvement initiatives. Currently, the audit is further completed with data from non-surgical lung cancer patients including treatment data from pulmonary oncologists and radiation oncologists. This will ultimately provide a comprehensive overview of lung cancer treatment in The Netherlands. Copyright © 2018. Published by Elsevier Inc.

7 CFR 246.20 - Audits.

Science.gov (United States)

2010-01-01

... CHILD NUTRITION PROGRAMS SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN... by OIG to be necessary. In performing such audits, OIG will rely to the extent feasible on audit work... implementation and for completion of correction of deficiencies and their causes. (3) FNS will determine whether...

Auditing and the Purification of Blame

DEFF Research Database (Denmark)

Skærbæk, Peter; Christensen, Mark

2015-01-01

Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing...... and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case...

Pelatihan Logika dan Pertimbangan Audit

Directory of Open Access Journals (Sweden)

Lisa Martiah

2011-08-01

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

Subject, object and tasks of the marketing audit

OpenAIRE

Fayzulayeva, K.

2009-01-01

In the article issues of the marketing audit theory are considered. Views of different authors on the tasks and objects of the marketing audit and marketing control are suggested. Objectives and principles of marketing audit performing are determined.

Exploring audit assistants decision to leave the audit profession

OpenAIRE

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

2017-01-01

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

INTERNAL AUDIT AND RISK MANAGEMENT

OpenAIRE

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

2014-01-01

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

The ambiguous identity of auditing

DEFF Research Database (Denmark)

Lindeberg, Tobias

2007-01-01

This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label...... to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices...

Inter-teaching: Improving the Academic Performance of Auditing Students in Vietnam

Directory of Open Access Journals (Sweden)

Mark Wheaton

2016-12-01

Full Text Available The aim of this study is to investigate the effectiveness of inter-teaching; a student engagement pedagogy associated with behavioural and engagement theories and designed to engage students in their own learning. This methodology was introduced as a response to create a more positive outcome for students studying an auditing course who have historically experienced difficulties with successfully completing the subject. Inter-teaching was implemented and its effectiveness measured by comparing the final exam grade distributions from inter-teaching and the lecture tutorial teaching methods. Using a quantitative research methodology, students fail grade distributions were significantly lower in the inter-teaching semesters compared to previous semesters where the instructional method of teaching was the lecture model. The results suggested that inter-teaching may be a more effective method of teaching, resulting in an improved academic performance in the auditing course. It is expected that this study will contribute towards the effectiveness of student learning, an improvement in pass rates, and overall greater student satisfaction in advanced accounting courses.

Finanční audit

OpenAIRE

Ševcovicová, Lucie

2009-01-01

The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.

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

Science.gov (United States)

2010-01-01

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

Developing leading indicators from OHS management audit data: Determining the measurement properties of audit data from the field.

Science.gov (United States)

Robson, Lynda S; Ibrahim, Selahadin; Hogg-Johnson, Sheilah; Steenstra, Ivan A; Van Eerd, Dwayne; Amick, Benjamin C

2017-06-01

OHS management audits are one means of obtaining data that may serve as leading indicators. The measurement properties of such data are therefore important. This study used data from Workwell audit program in Ontario, a Canadian province. The audit instrument consisted of 122 items related to 17 OHS management elements. The study sought answers regarding (a) the ability of audit-based scores to predict workers' compensation claims outcomes, (b) structural characteristics of the data in relation to the organization of the audit instrument, and (c) internal consistency of items within audit elements. The sample consisted of audit and claims data from 1240 unique firms that had completed one or two OHS management audits during 2007-2010. Predictors derived from the audit results were used in multivariable negative binomial regression modeling of workers' compensation claims outcomes. Confirmatory factor analyses were used to examine the instrument's structural characteristics. Kuder-Richardson coefficients of internal consistency were calculated for each audit element. The ability of audit scores to predict subsequent claims data could not be established. Factor analysis supported the audit instrument's element-based structure. KR-20 values were high (≥0.83). The Workwell audit data display structural validity and high internal consistency, but not, to date, construct validity, since the audit scores are generally not predictive of subsequent firm claim experience. Audit scores should not be treated as leading indicators of workplace OHS performance without supporting empirical data. Analyses of the measurement properties of audit data can inform decisionmakers about the operation of an audit program, possible future directions in audit instrument development, and the appropriate use of audit data. In particular, decision-makers should be cautious in their use of audit scores as leading indicators, in the absence of supporting empirical data. Copyright © 2017

Determination of Energy of a Clinical Electron Beam as Part of a Routine Quality Assurance and Audit System

Science.gov (United States)

Hernández-Bello, Jimmy; D'Souza, Derek; Rossenberg, Ivan

2002-08-01

A method to determine the electron beam energy and an electron audit based on the current IPEM electron Code of Practice has been devised. During the commissioning on the new Varian 2100CD linear accelerator in The Middlesex Hospital, two methods were devised for the determination of electron energy. The first method involves the use of a two-depth method, whereby the ratio of ionisation (presented as a percentage) measured by an ion chamber at two depths in solid water is used to compare against the baseline ionisation depth value for that energy. The second method involves the irradiation of an X-ray film in solid water to obtain a depth dose curve and, hence determine the half value depth and practical range of the electrons. The results showed that the two-depth method has a better accuracy, repeatability, reliability and consistency than the X-ray method. The results for the electron audit showed that electron absolute outputs are obtained from ionisation measurements in solid water, where the energy-range parameters such as practical range and the depth at which ionisation is 50% of that at the maximum for the depth-ionisation curve are determined.

18 CFR 37.7 - Auditing Transmission Service Information.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Auditing Transmission Service Information. 37.7 Section 37.7 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... SYSTEMS § 37.7 Auditing Transmission Service Information. (a) All OASIS database transactions, except...

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

A formalised performance assessment process to improve audit ...

African Journals Online (AJOL)

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

Keys to effective third-party process safety audits

Energy Technology Data Exchange (ETDEWEB)

Birkmire, John C. [Tourgee and Associates Inc., 11459 Cronhill Drive, Suite A, Owings Mills, MD 21117 (United States)]. E-mail: jbirkmire@taiengineering.com; Lay, James R. [5644 High Tor Hill, Columbia, MD 21045 (United States)]. E-mail: jim.lay21045@gmail.com; McMahon, Mona C. [General Physics Corporation, 6095 Marshalee Drive, Suite 300, Elkridge, MD 21075 (United States)]. E-mail: mmcmahon@gpworldwide.com

2007-04-11

The Occupational Safety and Health Administration's (OSHA's) Process Safety Management (PSM) regulation was promulgated in 1992. The U.S. Environmental Protection Agency's (EPA's) corresponding Risk Management Program (RMP) rule followed in 1996. Both programs include requirements for triennial compliance audits. Effective compliance audits are critical in identifying program weaknesses and ensuring the safety of facility personnel and the surrounding public. Large companies with corporate and facility health, safety, and environmental groups typically have the resources and experience to conduct audits internally, either through a corporate audit team or the sharing of personnel between multiple facilities. Small to medium sized businesses frequently do not have the expertise or the resources to perform compliance audits, and rely on third-party consultants to provide these services. This paper will discuss the observations of the authors in performing audits and working with PSM/RMP programs across a number of market sectors (e.g. chemical, petrochemical, pharmaceutical, food and beverage, water treatment), including effective practices, hurdles to successful implementation and execution of programs, and typical program shortcomings. The paper will also discuss steps to improve the audit process and increase effectiveness whether performed by a third party or internally.

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

International Nuclear Information System (INIS)

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

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Rutonjski Laza

2012-09-01

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

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

Science.gov (United States)

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

2012-09-12

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

Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

Science.gov (United States)

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

All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

Nationwide prospective audit of pancreatic surgery: design, accuracy, and outcomes of the Dutch Pancreatic Cancer Audit

NARCIS (Netherlands)

van Rijssen, L. Bengt; Koerkamp, Bas G.; Zwart, Maurice J.; Bonsing, Bert A.; Bosscha, Koop; van Dam, Ronald M.; van Eijck, Casper H.; Gerhards, Michael F.; van der Harst, Erwin; de Hingh, Ignace H.; de Jong, Koert P.; Kazemier, Geert; Klaase, Joost; van Laarhoven, Cornelis J.; Molenaar, I. Quintus; Patijn, Gijs A.; Rupert, Coen G.; van Santvoort, Hjalmar C.; Scheepers, Joris J.; van der Schelling, George P.; Busch, Olivier R.; Besselink, Marc G.; Bollen, Thomas L.; Bruno, Marco J.; van Tienhoven, Geert-Jan; Norduyn, Arnold; Berry, David P.; Tingstedt, Bobby; Tseng, Jennifer F.; Wolfgang, Christopher L.

2017-01-01

Background: Auditing is an important tool to identify practice variation and 'best practices'. The Dutch Pancreatic Cancer Audit is mandatory in all 18 Dutch centers for pancreatic surgery. Methods: Performance indicators and case-mix factors were identified by a PubMed search for randomized

QA role in advanced energy activities: Reductionism, emergence, and functionalism; presuppositions in designing internal QA audits

Energy Technology Data Exchange (ETDEWEB)

Bodnarczuk, M.

1988-06-01

After a brief overview of the mission of Fermilab, this paper explores some of the problems associated with designing internal QA audits. The paper begins with several examples of how audits should not be designed, then goes on to analyze two types of presuppositions about organizational structure (reductionism and emergence) that can be misleading and skew the data sample if folded too heavily into the checklist. A third type of presupposition (functionalism), is proposed as a viable way of achieving a more well-rounded measure of the performance of an organization, i.e. its effectiveness, not just compliance.

J&K Fitness Supply Company: Auditing Inventory

Science.gov (United States)

Clikeman, Paul M.

2012-01-01

This case provides auditing students with an opportunity to perform substantive tests of inventory using realistic-looking source documents. The learning objectives are to help students understand: (1) the procedures auditors perform in order to test inventory; (2) the source documents used in auditing inventory; and (3) the types of misstatements…

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

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

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

Results from an audit feedback strategy for chronic obstructive pulmonary disease in-hospital care: a joint analysis from the AUDIPOC and European COPD audit studies.

Science.gov (United States)

Lopez-Campos, Jose Luis; Asensio-Cruz, M Isabel; Castro-Acosta, Ady; Calero, Carmen; Pozo-Rodriguez, Francisco

2014-01-01

Clinical audits have emerged as a potential tool to summarize the clinical performance of healthcare over a specified period of time. However, the effectiveness of audit and feedback has shown inconsistent results and the impact of audit and feedback on clinical performance has not been evaluated for COPD exacerbations. In the present study, we analyzed the results of two consecutive nationwide clinical audits performed in Spain to evaluate both the in-hospital clinical care provided and the feedback strategy. The present study is an analysis of two clinical audits performed in Spain that evaluated the clinical care provided to COPD patients who were admitted to the hospital for a COPD exacerbation. The first audit was performed from November-December 2008. The feedback strategy consisted of personalized reports for each participant center, the presentation and discussion of the results at regional, national and international meetings and the creation of health-care quality standards for COPD. The second audit was part of a European study during January and February 2011. The impact of the feedback strategy was evaluated in term of clinical care provided and in-hospital survival. A total of 94 centers participated in the two audits, recruiting 8,143 admissions (audit 1∶3,493 and audit 2∶4,650). The initially provided clinical care was reasonably acceptable even though there was considerable variability. Several diagnostic and therapeutic procedures improved in the second audit. Although the differences were significant, the degree of improvement was small to moderate. We found no impact on in-hospital mortality. The present study describes COPD hospital care in Spanish hospitals and evaluates the impact of peer-benchmarked, individually written and group-oral feedback strategy on the clinical outcomes for treating COPD exacerbations. It describes small to moderate improvements in the clinical care provided to COPD patients with no impact on in

Final audit report of remedial action construction at the UMTRA Project Site, Gunnison, Colorado. Revision 0

International Nuclear Information System (INIS)

1996-01-01

The final audit report for remedial action at the Gunnison, Colorado Uranium Mill Tailings Remedial Action (UMTRA) Project site consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the U.S. Department of Energy (DOE) and the Technical Assistance Contractor (TAC); and on-site construction reviews (OSCR) performed by the U.S. Nuclear Regulatory Commission (NRC). Two radiological surveillances and four radiological audits were performed at the Gunnison site. The surveillances were performed on 16 to 19 September 1992 and 28 June to 1 July 1993. The radiological audits were performed on 4 to 7 October 1993; 13 to 16 June 1994; 19 to 22 September 1994 and 10 to 12 July 1995. The surveillances and audits resulted in 79 observations. Thirty-four of the observations raised DOE concerns that were resolved on the site or through subsequent corrective action. All outstanding issues were closed on 12 July 1995. The radiological surveillances and audits are discussed in Section 2.0 of this report. Ten QA in-process surveillances were performed at the Gunnison UMTRA Project site. The surveillances were performed on 24 to 25 September 1992, 7 to 9 July 1993, 29 October 1993, 27 to 28 June 1994, 31 October to 1 November 1994, 19 to 20 June 1 995, 20 to 21 July 1995, 17 to 18 August 1995, 20 September 1995, and 11 to 13 October 1995. The surveillances resulted in 100 observations. Six observations contained recommendations that required responses from the Remedial Action Contractor (RAC). Ninety-five observations contained a recommendation that required no response. All outstanding issues were closed on 8 January 1996. The QA in-process surveillances are discussed in Section 3.0 of this report

Performance audits and laboratory comparisons for SCOS97-NARSTO measurements of speciated volatile organic compounds

Science.gov (United States)

Fujita, Eric M.; Harshfield, Gregory; Sheetz, Laurence

Performance audits and laboratory comparisons were conducted as part of the quality assurance program for the 1997 Southern California Ozone Study (SCOS97-NARSTO) to document potential measurement biases among laboratories measuring speciated nonmethane hydrocarbons (NMHC), carbonyl compounds, halogenated compounds, and biogenic hydrocarbons. The results show that measurements of volatile organic compounds (VOC) made during SCOS97-NARSTO are generally consistent with specified data quality objectives. The hydrocarbon comparison involved nine laboratories and consisted of two sets of collocated ambient samples. The coefficients of variation among laboratories for the sum of the 55 PAM target compounds and total NMHC ranged from ±5 to 15 percent for ambient samples from Los Angeles and Azusa. Abundant hydrocarbons are consistently identified by all laboratories, but discrepancies occur for olefins greater than C 4 and for hydrocarbons greater than C 8. Laboratory comparisons for halogenated compounds and biogenic hydrocarbons consisted of both concurrent ambient sampling by different laboratories and round-robin analysis of ambient samples. The coefficients of variation among participating laboratories were about 10-20 percent. Performance audits were conducted for measurement of carbonyl compounds involving sampling from a standard mixture of carbonyl compounds. The values reported by most of the laboratories were within 10-20 percent of those of the reference laboratory. Results of field measurement comparisons showed larger variations among the laboratories ranging from 20 to 40 percent for C 1-C 3 carbonyl compounds. The greater variations observed in the field measurement comparison may reflect potential sampling artifacts, which the performance audits did not address.

Sustainable development in Indian mines through environmental audit

International Nuclear Information System (INIS)

Badrinath, S.D.; Raman, N.S.

1994-01-01

Mining in India has been diversifying into progressively more capital intensive and energy intensive areas which are degrading the quality of environment. Considering the future environmental and energy scenarios, the impact the mining has on environmental quality and occupational health/safety of mine workers, Environmental Audit (EA) deserves to be adopted as a pre-requisite for sustainable development and environmental management of Indian mines. EA is a structured and comprehensive mechanism for ensuring that the mining activities do not adversely affect the environmental quality and the economy of mining sector improves as a consequence of improved process and energy effectiveness as also the occupational health and safety. This paper emphasizes that the successful EA program investigates all possibilities of energy saving, material saving and water budgeting through conservation of resources to protection of environment. The paper presents the various options for environmental management in mining industry, including reactive control measures on one hand and anticipative/preventive strategies on the other. The paper also reviews the EA skills and audit protocols along with a discussion of key audit techniques. 12 refs., 5 figs

Value of audits in breast cancer screening quality assurance programmes.

Science.gov (United States)

Geertse, Tanya D; Holland, Roland; Timmers, Janine M H; Paap, Ellen; Pijnappel, Ruud M; Broeders, Mireille J M; den Heeten, Gerard J

2015-11-01

Our aim was to retrospectively evaluate the results of all audits performed in the past and to assess their value in the quality assurance of the Dutch breast cancer screening programme. The audit team of the Dutch Reference Centre for Screening (LRCB) conducts triennial audits of all 17 reading units. During audits, screening outcomes like recall rates and detection rates are assessed and a radiological review is performed. This study investigates and compares the results of four audit series: 1996-2000, 2001-2005, 2003-2007 and 2010-2013. The analysis shows increased recall rates (from 0.66%, 1.07%, 1.22% to 1.58%), increased detection rates (from 3.3, 4.5, 4.8 to 5.4 per 1000) and increased sensitivity (from 64.5%, 68.7%, 70.5% to 71.6%), over the four audit series. The percentage of 'missed cancers' among interval cancers and advanced screen-detected cancers did not change (p = 0.4). Our audits not only provide an opportunity for assessing screening outcomes, but also provide moments of self-reflection with peers. For radiologists, an accurate understanding of their performance is essential to identify points of improvement. We therefore recommend a radiological review of screening examinations and immediate feedback as part of an audit. • Radiological review and immediate feedback are recommended as part of an audit. • For breast screening radiologists, audits provide moments of self-reflection with peers. • Radiological review of screening examinations provides insights in recall behaviour. • Accurate understanding of radiologists' performance is essential to identify points of improvement.

Are joint audits a proper instrument for increased audit quality?

OpenAIRE

Velte, Patrick; Azibi, Jamel

2015-01-01

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

Clinical Implications of TiGRT Algorithm for External Audit in Radiation Oncology.

Science.gov (United States)

Shahbazi-Gahrouei, Daryoush; Saeb, Mohsen; Monadi, Shahram; Jabbari, Iraj

2017-01-01

Performing audits play an important role in quality assurance program in radiation oncology. Among different algorithms, TiGRT is one of the common application software for dose calculation. This study aimed to clinical implications of TiGRT algorithm to measure dose and compared to calculated dose delivered to the patients for a variety of cases, with and without the presence of inhomogeneities and beam modifiers. Nonhomogeneous phantom as quality dose verification phantom, Farmer ionization chambers, and PC-electrometer (Sun Nuclear, USA) as a reference class electrometer was employed throughout the audit in linear accelerators 6 and 18 MV energies (Siemens ONCOR Impression Plus, Germany). Seven test cases were performed using semi CIRS phantom. In homogeneous regions and simple plans for both energies, there was a good agreement between measured and treatment planning system calculated dose. Their relative error was found to be between 0.8% and 3% which is acceptable for audit, but in nonhomogeneous organs, such as lung, a few errors were observed. In complex treatment plans, when wedge or shield in the way of energy is used, the error was in the accepted criteria. In complex beam plans, the difference between measured and calculated dose was found to be 2%-3%. All differences were obtained between 0.4% and 1%. A good consistency was observed for the same type of energy in the homogeneous and nonhomogeneous phantom for the three-dimensional conformal field with a wedge, shield, asymmetric using the TiGRT treatment planning software in studied center. The results revealed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy was globally within acceptable standards with no major causes for concern.

Routine environmental audit of Ames Laboratory, Ames, Iowa

International Nuclear Information System (INIS)

1994-09-01

This document contains the findings identified during the routine environmental audit of Ames Laboratory, Ames, Iowa, conducted September 12--23, 1994. The audit included a review of all Ames Laboratory operations and facilities supporting DOE-sponsored activities. The audit's objective is to advise the Secretary of Energy, through the Assistant Secretary for Environment, Safety and Health, as to the adequacy of the environmental protection programs established at Ames Laboratory to ensure the protection of the environment, and compliance with Federal, state, and DOE requirements

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

Science.gov (United States)

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

2016-04-01

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

48 CFR 925.901 - Omission of the audit clause.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Omission of the audit clause. 925.901 Section 925.901 Federal Acquisition Regulations System DEPARTMENT OF ENERGY SOCIOECONOMIC PROGRAMS FOREIGN ACQUISITION Additional Foreign Acquisition Clauses 925.901 Omission of the audit clause...

Clinical Audit for Referral Guidelines: A Problem Solving Tool

International Nuclear Information System (INIS)

Remedios, D.

2011-01-01

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

 Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas

2014-04-01

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

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 ...

Final audit report of remedial action construction at the UMTRA Project Mexican Hat, Utah -- Monument Valley, Arizona, sites

International Nuclear Information System (INIS)

1995-10-01

The final audit report for remedial action at the Mexican Hat, Utah, Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites consists of a summary of the radiological surveillances/audits, quality assurance (QA) in-process surveillances, and QA remedial action close-out inspections performed by the US Department of Energy (DOE) and the Technical Assistance Contractor (TAC); on-site construction reviews (OSCR) performed by the US Nuclear Regulatory Commission (NRC); and a surveillance performed by the Navajo Nation. This report refers to remedial action activities performed at the Mexican Hat, Utah--Monument Valley, Arizona, Uranium Mill Tailings Remedial Action (UMTRA) Project sites

Structure of fuel performance audit code for SFR metal fuel

Energy Technology Data Exchange (ETDEWEB)

Yang, Yong Sik; Kim, Hyo Chan [KAERI, Daejeon (Korea, Republic of); Jeong, Hye Dong; Shin, An Dong; Suh, Nam Duk [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

2012-10-15

A Sodium Cooled Fast Reactor (SFR) is a promising option to solve the spent fuel problems, but, there are still much technical issues to commercialize a SFR. One of issues is a development of advanced fuel which can solve the safety and the economic issues at the same time. Since a nuclear fuel is the first barrier to protect radioactive isotope release, the fuel's integrity must be secured. In Korea Institute of Nuclear Safety (KINS), the new project has been started to develop the regulatory technology for SFR system including a fuel area. To evaluate the fuel integrity and safety during an irradiation, the fuel performance code must be used for audit calculation. To develop the new code system, the code structure design and its requirements need to be studied. Various performance models and code systems are reviewed and their characteristics are analyzed in this paper. Based on this study, the fundamental performance models are deduced and basic code requirements and structure are established.

GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS

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Dobre Cornelia

2012-07-01

Full Text Available Overall progress recorded in contemporary society, has increased at the same time the aspirations and expectations of the population, marked by phenomena which are based on the financial policy of the Executive. Of course, for the legislature to know the financial activity carried out by the Executive Board, in each State was established a Supreme Audit Institution (SAI, whose independence is guaranteed by the Constitution, as it is in Germany, or by law, as is the case of the United Kingdom. The variety of powers of supreme audit, is the result of various economic areas, each demonstrations through specific activities and suitable approaches to organizational cultures, which gives them their distinct identities. The work is conducted under the public responsibility with an emphasis on developing and improving continuously audit methodologies to present best practices. The two supreme institutions operate according to an annual plan of action which includes financial audit or regularity and performance auditing actions, and additional Federal Court of Audit of Germany practice preventive control institutions contained in its area of activity. By tradition, the role of supreme consists of the evaluation as regards the legality and regularity of financial management and accounting, but since the 80's but it was noticeable trend internationally to audit performance or "value for money" (United Kingdom, since the latter refers to the essence of the problem and is the final attainment of the envisaged at the time of allocation of resources. The topic researched is distinguished by originality, marked being the fact that a area so important as that of external public audit is least known works, and I wish to point out the vacuum bibliographic Supreme Audit Institutions experience in the international arena and beyond. Research methodology consists in the evaluation of resources in the area, using foreign literature. For the study of the subject of

FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

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Stelian Selisteanu

2015-09-01

Full Text Available The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that involves the human factor, the audit activity is subject to the influence of certain risks, risks that emerge, firstly, from an organizational level of the audited entity. In audit, risk is a very important influence element, whose ignorance can generate major implications in achieving the final goal to create an evidences database on which a pertinent and objective opinion can be founded, concerning the audited financial situations. In this context, one of the main objectives, that takes place during the planning phase of the audit, is represented by assessing risks to which the audited activity is subjected to, evaluation that helps the determining the work volume implied by the audit.

49 CFR 385.313 - Who will conduct the safety audit?

Science.gov (United States)

2010-10-01

... FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.313 Who will conduct the safety audit? An individual certified under the FMCSA regulations to perform safety audits will conduct the safety audit. ... 49 Transportation 5 2010-10-01 2010-10-01 false Who will conduct the safety audit? 385.313 Section...

Audit of high energy therapy beams in hospital oncology departments by the National Radiation Laboratory

International Nuclear Information System (INIS)

Smyth, V.G.

1994-02-01

In 1993 the output of every high energy radiotherapy beam used clinically in New Zealand was measured by National Radiation Laboratory (NRL) staff using independent dosimetry equipment. The purpose of this was to audit the dosimetry that is used by hospital physicists for the basis of patient treatments, and to uncover any errors that may be clinically significant. This report analyses the uncertainties involved in comparing the NRL and hospital measurements, and presents the results of the 1993 audit. The overall uncertainty turns out to be about 1.5%. The results for linear accelerator photon beams are consistent with a purely random variation within this uncertainty. Electron beams show some small errors beyond the expected uncertainty. Gamma beams have the potential to be the most accurately measured, but in practice are less accurately measured than linear accelerator beams. None of the disagreements indicated an error of clinical significance. 8 refs., 3 figs., 2 tabs

Regulatory audit to the Argentine teletherapy units

International Nuclear Information System (INIS)

Kay, J.M.

1995-01-01

As a consequence of an erroneous calibration of the ionization chamber dosimeter of a new licensed 6 Mev electron lineal accelerator that caused accidental overexposures in the first patients under treatment, the Regulatory Board decided to perform an audit to every teletherapy unit (accelerator and telegammatherapy units) in Argentina. The audit was carried out at the en of 1994 in 27 accelerators and 107 telegammatherapy units. The objectives of the audit were the control of the mechanical and optical aspects of the each accelerator and telegammatherapy unit and the control of the calibration of their radiation beams. The last action was undertaken to detect as soon as possible, any eventual accidental overexposure or underexposure of patients under treatment. The audit was conducted by the author and performed for a team of 22 inspectors who worked in groups of 2 to 3 people and completed the inspection of the teletherapy units of the whole country in 3 months. As a result of the audit, the Regulatory Board had in a short period a clear panorama of the performance of each teletherapy unit of the country and also confirmed that no accidental situation had happened. The audit revealed the necessity of imposing urgent regulatory requirements not related to the calibration of the radiation beam in 5% of the cases, as well as non-urgent requirements of different importance in approximately other 60% of the cases. (author)

Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

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Arlen Djunaidi

2013-05-01

Full Text Available This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

Mental models of audit and feedback in primary care settings.

Science.gov (United States)

Hysong, Sylvia J; Smitham, Kristen; SoRelle, Richard; Amspoker, Amber; Hughes, Ashley M; Haidet, Paul

2018-05-30

Audit and feedback has been shown to be instrumental in improving quality of care, particularly in outpatient settings. The mental model individuals and organizations hold regarding audit and feedback can moderate its effectiveness, yet this has received limited study in the quality improvement literature. In this study we sought to uncover patterns in mental models of current feedback practices within high- and low-performing healthcare facilities. We purposively sampled 16 geographically dispersed VA hospitals based on high and low performance on a set of chronic and preventive care measures. We interviewed up to 4 personnel from each location (n = 48) to determine the facility's receptivity to audit and feedback practices. Interview transcripts were analyzed via content and framework analysis to identify emergent themes. We found high variability in the mental models of audit and feedback, which we organized into positive and negative themes. We were unable to associate mental models of audit and feedback with clinical performance due to high variance in facility performance over time. Positive mental models exhibit perceived utility of audit and feedback practices in improving performance; whereas, negative mental models did not. Results speak to the variability of mental models of feedback, highlighting how facilities perceive current audit and feedback practices. Findings are consistent with prior research  in that variability in feedback mental models is associated with lower performance.; Future research should seek to empirically link mental models revealed in this paper to high and low levels of clinical performance.

Is audit research? The relationships between clinical audit and social-research.

Science.gov (United States)

Hughes, Rhidian

2005-01-01

Quality has an established history in health care. Audit, as a means of quality assessment, is well understood and the existing literature has identified links between audit and research processes. This paper reviews the relationships between audit and research processes, highlighting how audit can be improved through the principles and practice of social research. The review begins by defining the audit process. It goes on to explore salient relationships between clinical audit and research, grouped into the following broad themes: ethical considerations, highlighting responsibilities towards others and the need for ethical review for audit; asking questions and using appropriate methods, emphasising transparency in audit methods; conceptual issues, including identifying problematic concepts, such as "satisfaction", and the importance of reflexivity within audit; emphasising research in context, highlighting the benefits of vignettes and action research; complementary methods, demonstrating improvements for the quality of findings; and training and multidisciplinary working, suggesting the need for closer relationships between researchers and clinical practitioners. Audit processes cannot be considered research. Both audit and research processes serve distinct purposes. Attention to the principles of research when conducting audit are necessary to improve the quality of audit and, in turn, the quality of health care.

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

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Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

ASSESSMENT METHODS OF INTERNAL AUDIT

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Elena RUSE

2015-12-01

Full Text Available Internal audit services are more and more needed within economic entities, because on one hand they are directly subordinated to the general manager, on the other hand there is an increase in credit to its recommendations, estimating that internal audit is more than just a simple compliance check based on an established referral system. Our research focuses on evaluating the impact of theory and practice in the application of internal audit process. The added value brought by internal audit function to the economic entity it is pretty difficult to establish and requires effective ways and criteria of measured. In this regard, we will try to present ways to analyze internal audit’s activity by reference to some performance indicators or other specific methods. We used as research techniques: literature review, applied research and constructive research.

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...

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

OpenAIRE

Mahpiansyah Mahpiansyah

2017-01-01

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

Quality assurance auditing for nuclear power plants

International Nuclear Information System (INIS)

1980-01-01

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

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

OpenAIRE

Erna Pasanda; Natalia Paranoan

2013-01-01

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

Deviations outside the acceptance limits in the IAEA/WHO TLD audits for radiotherapy hospitals

International Nuclear Information System (INIS)

Vatnitsky, S.; Izewska, J.

2002-01-01

The main purpose of the IAEA/WHO TLD postal dose audit programme for dosimetry in radiotherapy is to provide an independent verification of the dose delivered by treatment machines in radiotherapy hospitals. The results of the TLD audit are considered acceptable if the relative deviation between the participant's stated dose and the TLD determined dose is within ±5%. The goal of this note is to draw the attention of participants of the TLD programme to some of the common reasons for deviations outside the acceptance limits. Armed with this knowledge, other participants may avoid similar problems in the future. The analysis of deviations presented here is based on the results of TLD audits of the calibration of approximately 1000 Co-60 beams and 600 high-energy X-ray beams performed in the period 1996-2001. A total of 259 deviations outside the ±5% limits have been detected, including 204 deviations for Co-60 beams (20% of all Co-60 beams checked) and 55 for high-energy X-ray beams (10% of all X-ray beams checked). It is worth mentioning that the percentage of large deviations (beyond 10%) is also higher for Co-60 beams than for high-energy X-ray beams. Some problems may be caused by obsolete dosimetry equipment or poor treatment machine conditions. Other problems may be due to insufficient training of staff working in radiotherapy. The clinical relevance of severe TLD deviations detected in the audit programme was confirmed in many cases, but, fortunately, not all-poor dosimetric results reflect deficiencies in the calibration of clinical beams or machine faults. Sometime it happens, that the TLDs are irradiated with an incorrect dose due to misunderstanding of the instructions on how to perform the TLD irradiation. Such dosimetry errors would have no direct impact on actual dose delivered to a patient

Manual on quality assurance programme auditing

International Nuclear Information System (INIS)

1984-01-01

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

A Knowledge-Based Model of Audit Risk

OpenAIRE

Dhar, Vasant; Lewis, Barry; Peters, James

1988-01-01

Within the academic and professional auditing communities, there has been growing concern about how to accurately assess the various risks associated with performing an audit. These risks are difficult to conceptualize in terms of numeric estimates. This article discusses the development of a prototype computational model (computer program) that assesses one of the major audit risks -- inherent risk. This program bases most of its inferencing activities on a qualitative model of a typical bus...

One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)

Science.gov (United States)

Chen, Wei; Zhang, Jin-Cheng; Jiang, Yu-Quan

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mode. According to the condition of implementing online auditing in China, data-oriented online auditing (DOOA) used in China is also one of separate mode of continuous auditing. And the principle of DOOA is analyzed. Furthermore, the advantages and disadvantages of DOOA are also discussed. Finally, advices to implement DOOA in China are given, and the future research topics related to continuous auditing are also discussed.

PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah

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Hj. Falikhatun ,

2009-12-01

Full Text Available The objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn 't different. Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender.

Environmental Audit of the Coal-Fired Flow Facility (CFFF)

International Nuclear Information System (INIS)

1992-12-01

The scope of the audit at the CFFF was comprehensive, addressing environmental activities in the technical areas of air; soils, sediments, and biota; surface water/drinking water; groundwater; waste management; toxic and chemical materials; quality assurance; radiation; inactive waste sites; environmental management; and environmental monitoring programs. Specifically assessed was the compliance of CFFF operations and activities with Federal, state, and local regulations; DOE Orders; internal operating standards; and best management practices. Onsite activities included inspection of CFFF facilities and operations; review of site documents; interviews with DOE and contractor personnel, as well as representatives from state regulatory agencies; and reviews of previous appraisals. Using these sources of information, the environmental audit team developed findings, which fell into two general categories: compliance findings and best management practice findings. Each finding also identifies apparent causal factor(s) that contributedto the finding and will assist line management in developing ''root causes'' for implementing corrective actions. The overall conclusion of the audit is that The University of Space Institute's Energy Conversion Research and Development Programs (ECP) management of the CFFF has not kept pace with DOE's increasing expectation for environmental performance. ECP has not applied the same door and formality to environmental compliance and protection activities as they apply to their research and development activities.A total of 31 findings were identified in this audit

Clinical Implications of TiGRT Algorithm for External Audit in Radiation Oncology

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Daryoush Shahbazi-Gahrouei

2017-01-01

Full Text Available Background: Performing audits play an important role in quality assurance program in radiation oncology. Among different algorithms, TiGRT is one of the common application software for dose calculation. This study aimed to clinical implications of TiGRT algorithm to measure dose and compared to calculated dose delivered to the patients for a variety of cases, with and without the presence of inhomogeneities and beam modifiers. Materials and Methods: Nonhomogeneous phantom as quality dose verification phantom, Farmer ionization chambers, and PC-electrometer (Sun Nuclear, USA as a reference class electrometer was employed throughout the audit in linear accelerators 6 and 18 MV energies (Siemens ONCOR Impression Plus, Germany. Seven test cases were performed using semi CIRS phantom. Results: In homogeneous regions and simple plans for both energies, there was a good agreement between measured and treatment planning system calculated dose. Their relative error was found to be between 0.8% and 3% which is acceptable for audit, but in nonhomogeneous organs, such as lung, a few errors were observed. In complex treatment plans, when wedge or shield in the way of energy is used, the error was in the accepted criteria. In complex beam plans, the difference between measured and calculated dose was found to be 2%–3%. All differences were obtained between 0.4% and 1%. Conclusions: A good consistency was observed for the same type of energy in the homogeneous and nonhomogeneous phantom for the three-dimensional conformal field with a wedge, shield, asymmetric using the TiGRT treatment planning software in studied center. The results revealed that the national status of TPS calculations and dose delivery for 3D conformal radiotherapy was globally within acceptable standards with no major causes for concern.

Audit Risk Assessment in the Light of Current European Regulations

OpenAIRE

Ciprian-Costel Munteanu

2015-01-01

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

Uranium Mill Tailings Remedial Action Project Environmental Line Management Audit Action Plan. Final report. Audit, October 26, 1992--November 6, 1992

International Nuclear Information System (INIS)

1993-07-01

This Action Plan contains responses, planned actions, and estimated costs for addressing the findings discovered in the Environmental Management Audit conducted for the U.S. Department of Energy (DOE) Uranium Mill Tailings Remedial Action Project (UMTRA), October 26 through November 6, 1992. This document should be read in conjunction with the Audit Report to ensure the findings addressed in this document are fully understood. The scope of the UMTRA Environmental Management Audit was comprehensive and encompassed all areas of environmental management except environmental programs pertaining to the National Environmental Policy Act (NEPA) compliance. The Audit Report listed 18 findings: 11 were identified as compliance findings, and the remaining 7 were best management practice findings. Root cause analysis was performed on all the findings. The results of the analysis as well as planned corrective actions are summarized in Section 5.0. All planned actions were prioritized using the Tiger Team Assessment Corrective Action Plan system. Based on assigned priorities, all planned actions were costed by fiscal year. This Action Plan contains a description of the organizational and management structures to be used to implement the Action Plan, a brief discussion of root cause analysis and funding, followed by the responses and planned actions for each finding. A member of the UMTRA Project Office (PO) has been assigned responsibility for tracking the progress on each of the findings. The UMTRA PO staff wrote and/or approved all of the corrective actions recorded in this Action Plan

Energy saving potential of energy services - experimentation on the life cycle of energy conversion equipment

International Nuclear Information System (INIS)

Dupont, M.

2006-12-01

Energy efficiency services are growing in Europe but their role is still limited. In order to evaluate the potential, we focused first of all on policy, economical and environmental mechanisms that support their development. European natural gas and electricity markets, that are now almost wholly de-regulated, are analysed and compared to their historical structure. By introducing uncertainty on energy prices, this new deal translates better the real energy costs. Energy performance contracts (EPC) limit the impact of these uncertainties on the customer energy bills by guaranteeing a financial result. As a result of the modelling of these contracts, namely operation and maintenance ones, we prove that they transfer technical and financial risks from building owners to energy service companies (ESCO) making energy saving measures easier and less expensive at the same time. These contracts are relatively widespread for heating or compressed-air processes but remain marginal for air-conditioning systems. So new methods were needed to guarantee on the long terms the efficiency of air-conditioning systems demand (1) to master the process and its performances and (2) to be able to determine precisely the energy saving potential and its realisation costs. A detailed energy audit is thus necessary for which we propose a guidance. Conclusions of audits carried out prove that energy saving potential is mainly located in equipment management and control. These optimizations are not always carried out because of a lack of contractual incentive and due to the weaknesses of audit methods. Through the involvement of an independent expert, the mandatory and regular inspection of air-conditioning systems may allow to verify and guide such practices. A three-step analysis procedure has been developed in order to maximize the inspection potential and to get higher benefits from service contracts. (author)

AUDIT INFORMATION CONTENT

OpenAIRE

Ioan Rus

2012-01-01

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

The audit boiler-room. A methodology applied to the energy demand mastership; L'audit chaufferie. Une methodologie au service de la maitrise de la demande d'energie

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-07-01

This paper presents the context and the content of the guideline audit of boiler-rooms. This guideline, presented as a decision making tool, has been created to help the foremen to prepare a boiler-room audit. By the optimization of the installations it defines a will to be effective, clean and cheaper. (A.L.B.)

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

International Nuclear Information System (INIS)

Fazila Said; Nurul Huda Mudri; Nurul Zusyakirah Ishak

2013-01-01

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

The role of field auditing in environmental quality assurance management.

Science.gov (United States)

Claycomb, D R

2000-01-01

Environmental data quality improvement continues to focus on analytical laboratoryperformance with little, if any, attention given to improving the performance of field consultants responsible for sample collection. Many environmental professionals often assume that the primary opportunity for data error lies within the activities conducted by the laboratory. Experience in the evaluation of environmental data and project-wide quality assurance programs indicates that an often-ignored factor affecting environmental data quality is the manner in which a sample is acquired and handled in the field. If a sample is not properly collected, preserved, stored, and transported in the field, even the best laboratory practices and analytical methods cannot deliver accurate and reliable data (i.e., bad data in equals bad data out). Poor quality environmental data may result in inappropriate decisions regarding site characterization and remedial action. Field auditing is becoming an often-employed technique for examining the performance of the environmental sampling field team and how their performance may affect data quality. The field audits typically focus on: (1) verifying that field consultants adhere to project control documents (e.g., Work Plans and Standard Operating Procedures [SOPs]) during field operations; (2) providing third-party independent assurance that field procedures, quality assurance/ quality control (QA/QC)protocol, and field documentation are sufficient to produce data of satisfactory quality; (3) providing a defense in the event that field procedures are called into question; and (4) identifying ways to reduce sampling costs. Field audits are typically most effective when performed on a surprise basis; that is, the sampling contractor may be aware that a field audit will be conducted during some phase of sampling activities but is not informed of the specific day(s) that the audit will be conducted. The audit also should be conducted early on in the

Environmental management audit, Uranium Mill Tailings Remedial Action Project (UMTRA)

International Nuclear Information System (INIS)

1993-01-01

The Office of Environment, Safety and Health (EH) has established, as part of the internal oversight responsibilities within Department of Energy (DOE), a program within the Office of Environmental Audit (EH-24), to conduct environmental audits at DOE's operating facilities. This document contains the results of the Environmental Management Audit of the Uranium Mill Tailings Remedial Action (UMTRA) Project. This Environmental Management Audit was conducted by the DOE's Office of Environmental Audit from October 26 through November 6, 1992. The audit's objective is to advise the Secretary as to the adequacy of UMTRA's environmental programs, and management organization in ensuring environmental protection and compliance with Federal, state, and DOE environmental requirements. This Environmental Management Audit's scope was comprehensive and covered all areas of environmental management with the exception of environmental programs pertaining to the implementation of the requirements of the National Environmental Policy Act (NEPA), which is the responsibility of the DOE Headquarters Office of NEPA Oversight

Compressed air system audit in a chemical company

Energy Technology Data Exchange (ETDEWEB)

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

2005-07-01

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

Auditing emergency management programmes: Measuring leading indicators of programme performance.

Science.gov (United States)

Tomsic, Heather

Emergency Management Programmes benefit from review and measurement against established criteria. By measuring current vs required programme elements for their actual currency, completeness and effectiveness, the resulting timely reports of achievements and documentation of identified gaps can effectively be used to rationally support prioritised improvement. Audits, with their detailed, triangulated and objectively weighted processes, are the ultimate approach in terms of programme content measurement. Although Emergency Management is often presented as a wholly separate operational mechanism, distinct and functionally different from the organisation's usual management structure, this characterisation is only completely accurate while managing an emergency itself. Otherwise, an organisation's Emergency Management Programme is embedded within that organisation and dependent upon it. Therefore, the organisation's culture and structure of management, accountability and measurement must be engaged for the programme to exist, much less improve. A wise and successful Emergency Management Coordinator does not let the separate and distinct nature of managing an emergency obscure their realisation of the need for an organisation to understand and manage all of the other programme components as part of its regular business practices. This includes its measurement. Not all organisations are sufficiently large or capable of supporting the use of an audit. This paper proposes that alternate, less formal, yet effective mechanisms can be explored, as long as they reflect and support organisational management norms, including a process of relatively informal measurement focused on the organisation's own perception of key Emergency Management Programme performance indicators.

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.

 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...

Preliminary results of a national quality audit programme in radiotherapy services in Cuba

International Nuclear Information System (INIS)

Dominguez Hung, L.; Larrinaga Cortina, E.F.; Campa Menendez, R.; Morales Lopez, J.L.; Garcia Yip, A.F.

2001-01-01

The current state of radiotherapy in Cuba has allowed to pass to a superior stage in the process of quality assurance, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices, as national regulator entity for the control and supervision of the medical devices of the National Health System, is responsible for the implementation of this program. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of 60 Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audited, such as: the installation and unit's safety, mechanical and dosimetric aspects of the treatment unit and organizational aspects of the institution quality assurance program. Also carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institutions' program of quality assurance and a feedback for the setting about to the PNAC. (author)

Preliminary results of a national quality audit programme in radiotherapy services in Cuba

Energy Technology Data Exchange (ETDEWEB)

Dominguez Hung, L; Larrinaga Cortina, E F [Centro de Control Estatal de Equipos Medicos, Havana (Cuba); Campa Menendez, R [Centro de Proteccion e Higiene de las Radiaciones, Havana (Cuba); Morales Lopez, J L; Garcia Yip, A F [Instituto Nacional de Oncologia y Radiobiologia, Havana (Cuba)

2001-03-01

The current state of radiotherapy in Cuba has allowed to pass to a superior stage in the process of quality assurance, the establishment of a National Quality Audit Program (PNAC). The National Control Center for Medical Devices, as national regulator entity for the control and supervision of the medical devices of the National Health System, is responsible for the implementation of this program. This paper presents the preliminary results of the execution of the PNAC in teletherapy services with isotopic units of {sup 60}Co. The audits were carried out according to the methodology settled down in the normalized procedure of operation of the PNAC. The physical aspects related with the treatment were audited, such as: the installation and unit's safety, mechanical and dosimetric aspects of the treatment unit and organizational aspects of the institution quality assurance program. Also carried out, in the clinical aspect, verifications of cases type planned by the qualified personnel of the service. The results corresponding to the determination of the reference dose for each institution were compared with those obtained in a postal audit with the International Atomic Energy Agency. These first audits allowed to evaluate the performance of the institutions' program of quality assurance and a feedback for the setting about to the PNAC. (author)

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014

Directory of Open Access Journals (Sweden)

Ronald Tehupuring

2016-10-01

Full Text Available Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority.  There were 30 cases for each in 2013 and 2014. This study aimed to examine (1 the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2 the positive impact of audit delay on audit switching; and (3 the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1 the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2 audit delay has a positive impact and significantly related to audit switching; (3 audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general  information increased, and The implication for audit quality of financial statements become more reliable.

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

Science.gov (United States)

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

THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW

Directory of Open Access Journals (Sweden)

Alexandra Narcisa CIOBAN (LUCAN

2016-12-01

Full Text Available Through this paper we propose to identify and present the latest trends in valuing the corporate governance and audit features in relation to the company performance, measured in financial terms. Our research is qualitative, as it covers a wide range of approache from the perspective of academics and practitioners in the field. In this regard, we consulted the most important resources in the world scientific electronic documentation, such as: Thomson Reuters Web of Science, SpringerLink platform, PROQUEST Central, Oxford Journals, Emerald Journals and other research platforms. The contribution of this research it is valuable both for researchers in the area of financial accounting and practitioners, and aims to identify the recent challenges of the corporate governance and audit in influencing the financial performance of major companies around the world. We analyzed a variety of scientific publications on this subject, more than 70 empirical studies conducted in the US, China, Russia, Japan, India, Malaysia, the Arab countries, UK, Germany, Spain, Romania, etc. After having conducted the research, we carried out a platform with representative variables for corporate governance, audit and financial performance which will serve for future studies in the field. This will facilitate the researchers’ choice for building econometric analysis models since we also surprised existing limitations.

ANGAJAMENTUL DE ASIGURARE ÎN AUDIT

Directory of Open Access Journals (Sweden)

Sorin Costel Chiru

2007-05-01

Full Text Available The most general definition of an audit is an evaluation of a person, organization, system,process, project or product. Audits are performed to ascertain the validity and reliability of information, andalso provide an assessment of a system's internal control. The auditor should consider the following factorswhen a client who uses a service organization to process certain transactions: the inherent risk and significanceof the audit assertion affected by the controls; the extent of the interaction between the client's controls and theservice organization's controls; controls applied by the client to transactions processed by the serviceorganization.

Inclusion of the Environmental Practices in Audits Performed at the Federal Institution of Education

Directory of Open Access Journals (Sweden)

Lilian Campagnin Luiz

2014-08-01

Full Text Available This article investigates whether an environmental audit has been conducted at a Federal Institution of Education. The specific objectives are to: i verify the environmental controls held at the institution, ii investigate the environmental audits within the institution; and, iii prepare a list containing the main environmental factors that could be monitored by the institution. The research has a descriptive purpose; the procedures we used are bibliographic, document review, and case study. The research instrument is documentary research or primary sources to approach the problem in the qualitative way. The study sample is a federal institution of professional and technological education, and temporal analysis includes the years 2011, 2012 and 2013. Based upon the annual plan for internal audit activities, and on the annual report of the internal audit activities, we found that the institution has not conducted any environmental audits in the investigated period. The result was that, in relation to internal control, there is the obligation for the adoption of a Plan of Sustainable Logistics (PSL and its publicity on the institutional web page. We found the absence of the PSL at the institution, making it impossible to assert that the institution conducts internal environmental controls. We observed only a self-assessment in the institutional management report, in which one of its topics included information on sustainable procurement, awareness campaigns, and waste separation. Within the absence of the environmental controls and audits, we prepared a list containing the main factors that can be seen on environmental audits in the public educational institutions.

Energy management information systems - planning manual and tool

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-07-01

An Energy Management Information System (EMIS) provides relevant information that makes energy, performance visible to various levels of an organization, enabling individuals and departments to plan, make decisions and take effective action to manage energy. This manual has two objectives: 1. To enable companies to conduct EMIS audits and prepare EMIS implementation plans; 2. To provide companies with the tools to prepare a financial business case for EMIS implementation. This manual consists of four parts: 1. EMIS Audit is theoretical and provides the methodology to be used by outside or in-house engineers and consultants to do a thorough EMIS Audit. 2. Implementation Plan is to help industry do the work themselves. 3. Appendices is to help the user develop an EMIS Audit, gather data and score their company, prepare a conceptual and detailed design, as well as a business and financial plan for implementation.

IAEA/WHO postal dose audits for radiotherapy hospitals in Eastern and South-Eastern Europe

International Nuclear Information System (INIS)

Izewska, J.; Vatnitsky, S.; Shortt, K.R.

2004-01-01

The IAEA/WHO TLD programme has been in operation for 34 years. In this period the calibration of approximately 5200 high-energy photon beams in over 1300 radiotherapy hospitals in 115 countries worldwide was checked. Of these, 18% of the audits were performed in Eastern and South-Eastern Europe. There are large contrasts in the region; while the results are very good for most countries, a few countries struggle with basic problems in dosimetry. The hospitals operating radiotherapy services without qualified medical physicists or dosimetry equipment have poorer results than those properly equipped and staffed. Only about 2/3 of TLD audit participants in Eastern Europe have the appropriate dosimetry equipment. To achieve consistency of the audit results within Eastern and South-Eastern Europe, strengthening of radiotherapy infrastructure in a few countries would be necessary. (authors)

Energy efficiency and energy management: an abundance

International Nuclear Information System (INIS)

Coullet-Demaiziere, Corinne; Barthet, Marie-Claire; Tourneur, Jean-Claude; Mirguet, Olivier

2015-01-01

As France has just published a decree on the energy audit for large companies, and has thus been among the first countries to comply with an article of the European directive on energy efficiency, a set of articles discusses various aspects of these issues of energy efficiency and energy management. A first one presents this mandatory energy audit as a tool for a better energy efficiency, and illustrates the relationship between this commitment and the ISO 50001 standard for French large companies. A second article outlines the tools and standards of application of this energy audit in different legal texts. A third one comments the introduction of four new European arrangements on the labelling of products (indication of energy performance by retailers, objective of reduction of energy consumption, information displayed on site and on-line for various household appliances, current legislation). The next article comments the new German legislation on renewable energies which implements environmental requirements higher than European objectives, and tries to boost the carbon market. The presence of the ISO 50001 certification in the German law is also briefly addressed. Then, an article proposes an overview of a bill project, opinions of experts, and way to go for the new arrangement for energy saving certificates (CEE, certificat d'economie d'energie) launched by the French ministry of Ecology, and which aims at a 700 TWh saving. The content of each article of the bill project is presented and explained, and the relationship between certificate application and some standards is highlighted. The last article comments the decision of the European Court of Justice on the compatibility of Flemish Green Certificates with the European law

KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT

Directory of Open Access Journals (Sweden)

Tubagus Ismail

2015-05-01

Full Text Available The purpose of the paper is to test a structural equation model (SEM of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS. The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan software SEM Partial Least Square (PLS. Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada

Requirements for auditing of quality assurance programs for nuclear power plants

International Nuclear Information System (INIS)

Anon.

1979-01-01

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

Final audit report of remedial action construction at the UMTRA Project, Grand Junction, Colorado, processing site

International Nuclear Information System (INIS)

1995-02-01

This final audit report (FAR) for remedial action at the Grand Junction, Colorado, Uranium Mill Tailings Remedial Action (UMTRA) Project processing site consists of a summary of the radiological surveillances/ audits, the quality assurance (QA) in-process surveillances, and the QA final close-out inspection performed by the US Department of Energy (DOE) and Technical Assistance Contractor (TAC). The FAR also summarizes other surveillances performed by the US Nuclear Regulatory Commission (NRC). To summarize, a total of one finding and 127 observations were noted during DOE/TAC audit and surveillance activities. The NRC noted general site-related observations during the OSCRs. Follow-up to responses required from MK-Ferguson for the DOE/TAC finding and observations indicated that all issues related to the Grand Junction processing site were resolved and closed out to the DOE's satisfaction. The NRC OSCRs resulted in no issues related to the Grand Junction processing site requiring a response from MK-Ferguson

Continuos Online Auditing Dan Continuous Assurance : Evolusi Jasa Audit Masa Mendatang

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three impo...

[Thoughts on the Witnessed Audit in Medical Device Single Audit Program].

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-02-08

Medical Device Single Audit Program is one of the key projects in International Medical Device Regulators Forum, which has much experience to be used for reference. This paper briefly describes the procedures and contents of the Witnessed Audit in Medical Device Single Audit Program. Some revelations about the work of Witnessed Audit have been discussed, for reference by the Regulatory Authorities and the Auditing Organizations.

Environmental audit of the Savannah River Ecology Laboratory (SREL)

International Nuclear Information System (INIS)

1993-09-01

This report documents the results of the environmental audit conducted at the Savannah River Ecology Laboratory (SREL) at the Savannah River Site (SRS), principally in Aiken and Barnwell Counties, South Carolina. The audit was conducted by the US Department of Energy's (DOE's), Office of Environmental Audit (EH-24), beginning September 13, 1993, and ending September 23, 1993. The scope of the audit at SREL was comprehensive, addressing environmental activities in the technical areas of air; surface water/drinking water; groundwater/soil, sediment, and biota; waste management; toxic and chemical materials; inactive Waste sites; radiation; quality assurance; and environmental management. Specifically assessed was the compliance of SREL operations and activities with Federal, state, and local regulations; DOE Orders; and best management practices

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...

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.

Value of audits in breast cancer screening quality assurance programmes

NARCIS (Netherlands)

Geertse, Tanya D.; Holland, Roland; Timmers, Janine M. H.; Paap, Ellen; Pijnappel, Ruud M.; Broeders, Mireille J. M.; den Heeten, Gerard J.

2015-01-01

Our aim was to retrospectively evaluate the results of all audits performed in the past and to assess their value in the quality assurance of the Dutch breast cancer screening programme. The audit team of the Dutch Reference Centre for Screening (LRCB) conducts triennial audits of all 17 reading

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

10 CFR 603.665 - Periodic audits of nonprofit participants.

Science.gov (United States)