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Sample records for qualitative perinatal audit

  1. Introduction of a qualitative perinatal audit at Muhimbili National Hospital, Dar es Salaam, Tanzania

    Directory of Open Access Journals (Sweden)

    Thomas Angela N

    2009-09-01

    Full Text Available Abstract Background Perinatal death is a devastating experience for the mother and of concern in clinical practice. Regular perinatal audit may identify suboptimal care related to perinatal deaths and thus appropriate measures for its reduction. The aim of this study was to perform a qualitative perinatal audit of intrapartum and early neonatal deaths and propose means of reducing the perinatal mortality rate (PMR. Methods From 1st August, 2007 to 31st December, 2007 we conducted an audit of perinatal deaths (n = 133 with birth weight 1500 g or more at Muhimbili National Hospital (MNH. The audit was done by three obstetricians, two external and one internal auditors. Each auditor independently evaluated the cases narratives. Suboptimal factors were identified in the antepartum, intrapartum and early neonatal period and classified into three levels of delay (community, infrastructure and health care. The contribution of each suboptimal factor to adverse perinatal outcome was identified and the case graded according to possible avoidability. Degree of agreement between auditors was assessed by the kappa coefficient. Results The PMR was 92 per 1000 total births. Suboptimal factors were identified in 80% of audited cases and half of suboptimal factors were found to be the likely cause of adverse perinatal outcome and were preventable. Poor foetal heart monitoring during labour was indirectly associated with over 40% of perinatal death. There was a poor to fair agreement between external and internal auditors. Conclusion There are significant areas of care that need improvement. Poor monitoring during labour was a major cause of avoidable perinatal mortality. This type of audit was a good starting point for quality assurance at MNH. Regular perinatal audits to identify avoidable causes of perinatal deaths with feed back to the staff may be a useful strategy to reduce perinatal mortality.

  2. Stages of change: A qualitative study on the implementation of a perinatal audit programme in South Africa

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    Pattinson Robert C

    2011-09-01

    Full Text Available Abstract Background Audit and feedback is an established strategy for improving maternal, neonatal and child health. The Perinatal Problem Identification Programme (PPIP, implemented in South African public hospitals in the late 1990s, measures perinatal mortality rates and identifies avoidable factors associated with each death. The aim of this study was to elucidate the processes involved in the implementation and sustainability of this programme. Methods Clinicians' experiences of the implementation and maintenance of PPIP were explored qualitatively in two workshop sessions. An analytical framework comprising six stages of change, divided into three phases, was used: pre-implementation (create awareness, commit to implementation; implementation (prepare to implement, implement and institutionalisation (integrate into routine practice, sustain new practices. Results Four essential factors emerged as important for the successful implementation and sustainability of an audit system throughout the different stages of change: 1 drivers (agents of change and team work, 2 clinical outreach visits and supervisory activities, 3 institutional perinatal review and feedback meetings, and 4 communication and networking between health system levels, health care facilities and different role-players. During the pre-implementation phase high perinatal mortality rates highlighted the problem and indicated the need to implement an audit programme (stage 1. Commitment to implementing the programme was achieved by obtaining buy-in from management, administration and health care practitioners (stage 2. Preparations in the implementation phase included the procurement and installation of software and training in its use (stage 3. Implementation began with the collection of data, followed by feedback at perinatal review meetings (stage 4. The institutionalisation phase was reached when the results of the audit were integrated into routine practice (stage 5 and

  3. The Dutch Perinatal Audit Project : a feasibility study for nationwide perinatal audit in the Netherlands

    NARCIS (Netherlands)

    De Reu, Paul; Van Diem, Mariet; Eskes, Martine; Oosterbaan, Herman; Smits, Luc; Merkus, Hans; Nijhuis, Jan

    2009-01-01

    Objective. To investigate the feasibility of nationwide perinatal mortality audits in the Netherlands. Study design. Over a one-year period, data for all cases of perinatal mortality were collected. Six perinatal audit panels of professionals within perinatal care investigated and classified causes

  4. Design and evaluation of a regional perinatal audit

    NARCIS (Netherlands)

    Alderliesten, Marianne E.; Stronks, Karien; Bonsel, Gouke J.; Smit, Bert J.; van Campen, Maarten M. J.; van Lith, Jan M. M.; Bleker, Otto P.

    2008-01-01

    Objective: To describe the experiences of a regional audit of perinatal deaths, including the experiences of the audit members, to discuss similarities and differences with other, existing perinatal audits and to summarize the implications for future implementation. Study design: Perinatal audit wit

  5. Qualitative Evaluation Audits in Practice.

    Science.gov (United States)

    Greene, Jennifer C.; And Others

    1988-01-01

    Field experiences with external (qualitative) evaluation audits based on the work of E. G. Guba and Y. S. Lincoln (1981, 1985) are detailed, including evaluation contexts and purposes, procedures, and findings. Such audits represent a viable meta-evaluative tool for assessing the quality of naturalistic evaluation results. (SLD)

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

    Science.gov (United States)

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

    2014-09-01

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

  7. Term perinatal mortality audit in the Netherlands 2010-2012 : a population-based cohort study

    NARCIS (Netherlands)

    Eskes, Martine; Waelput, Adja J. M.; Erwich, Jan Jaap H. M.; Brouwers, Hens A. A.; Ravelli, Anita C. J.; Achterberg, Peter W.; Merkus, Hans (J) M. W. M.; Bruinse, Hein W.

    2014-01-01

    Objective: To assess the implementation and first results of a term perinatal internal audit by a standardised method. Design: Population-based cohort study. Setting: All 90 Dutch hospitals with obstetric/ paediatric departments linked to community practices of midwives, general practitioners in the

  8. Term perinatal mortality audit in the Netherlands 2010-2012 : a population-based cohort study

    NARCIS (Netherlands)

    Eskes, Martine; Waelput, Adja J. M.; Erwich, Jan Jaap H. M.; Brouwers, Hens A. A.; Ravelli, Anita C. J.; Achterberg, Peter W.; Merkus, Hans (J) M. W. M.; Bruinse, Hein W.

    2014-01-01

    Objective: To assess the implementation and first results of a term perinatal internal audit by a standardised method. Design: Population-based cohort study. Setting: All 90 Dutch hospitals with obstetric/ paediatric departments linked to community practices of midwives, general practitioners in

  9. Prospective audit of perinatal mortality among inborn babies in a ...

    African Journals Online (AJOL)

    2010-05-05

    May 5, 2010 ... inborn babies in a tertiary health center in Lagos,. Nigeria. EN Ekure .... The inclusion criteria for this study were birth weight of at least 500 g and/or a .... Table 4: Wigglesworth classification of perinatal deaths. Birth weight (g).

  10. INCODE-DK 2014. Classification of cause of intrauterine fetal death – a new approach to perinatal audit

    DEFF Research Database (Denmark)

    Maroun, Lisa Leth; Ramsing, Mette; Olsen, Tina Elisabeth

    on a national level as described in the national guideline for IUFD. Multidisciplinary perinatal audit is an important tool in the evaluation of stillbirth, however, the establishment of the C-IUFD has until now been hampered by the lack of a recommended classification system. Material and methods...... With the intention of improving the evaluation process for IUFD a working group of fetal pathologists and obstetricians was established in 2013 by the Danish Society of Obstetricians and Gynaecology (DSOG) and the Danish Pathology Society (DPAS). Two selected modern international classification systems (CODAC......) was developed by translation and adaptation to Danish conditions on the basis of updated literature. The section on placental pathology was adapted to the recent Danish guideline for placental examination 2013. In addition a new perinatal audit scheme (INCODE perinatal audittabel 2014) was created based...

  11. INCODE-DK 2014. Classification of cause of intrauterine fetal death – a new approach to perinatal audit

    DEFF Research Database (Denmark)

    Maroun, Lisa Leth; Ramsing, Mette; Olsen, Tina Elisabeth

    on a national level as described in the national guideline for IUFD. Multidisciplinary perinatal audit is an important tool in the evaluation of stillbirth, however, the establishment of the C-IUFD has until now been hampered by the lack of a recommended classification system. Material and methods...... With the intention of improving the evaluation process for IUFD a working group of fetal pathologists and obstetricians was established in 2013 by the Danish Society of Obstetricians and Gynaecology (DSOG) and the Danish Pathology Society (DPAS). Two selected modern international classification systems (CODAC......) was developed by translation and adaptation to Danish conditions on the basis of updated literature. The section on placental pathology was adapted to the recent Danish guideline for placental examination 2013. In addition a new perinatal audit scheme (INCODE perinatal audittabel 2014) was created based...

  12. Improving maternal and child health systems in Fiji through a perinatal mortality audit.

    Science.gov (United States)

    Raman, Shanti; Iljadica, Alexandra; Gyaneshwar, Rajat; Taito, Rigamoto; Fong, James

    2015-05-01

    To develop a standardized process of perinatal mortality audit (PMA) and improve the capacity of health workers to identify and correct factors underlying preventable deaths in Fiji. In a pilot study, clinicians and healthcare managers in obstetrics and pediatrics were trained to investigate stillbirths and neonatal deaths according to current guidelines. A pre-existing PMA datasheet was refined for use in Fiji and trialed in three divisional hospitals in 2011-12. Key informant interviews identified factors influencing PMA uptake. Overall, 141 stillbirths and neonatal deaths were analyzed (57 from hospital A and 84 from hospital B; forms from hospital C excluded because incomplete/illegible). Between-site variations in mortality were recorded on the basis of the level of tertiary care available; 28 (49%) stillbirths were recorded in hospital A compared with 53 (63%) in hospital B. Substantial health system factors contributing to preventable deaths were identified, and included inadequate staffing, problems with medical equipment, and lack of clinical skills. Leadership, teamwork, communication, and having a standardized process were associated with uptake of PMA. The use of PMAs by health workers in Fiji and other Pacific island countries could potentially rectify gaps in maternal and neonatal service delivery. Copyright © 2015 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  13. Pregnant Women's Access to Information About Perinatal Marijuana Use: A Qualitative Study.

    Science.gov (United States)

    Jarlenski, Marian; Tarr, Jill A; Holland, Cynthia L; Farrell, David; Chang, Judy C

    2016-01-01

    Marijuana is the most commonly used illicit substance in pregnancy. Little is known about how pregnant women who use marijuana obtain and understand information about perinatal marijuana use. We conducted a qualitative study among pregnant women who had used marijuana to understand their information-seeking patterns and perceptions of usefulness of available information about perinatal marijuana use. We conducted semistructured interviews with 26 pregnant women who were receiving prenatal care and who either disclosed marijuana use or had urine samples testing positive for marijuana. Interviews assessed women's sources of information about risks of perinatal marijuana use and perceptions regarding the usefulness of such information. Interview data were coded independently by two coders who iteratively refined the codes and reviewed transcripts for themes. Commonly reported sources of information about perinatal marijuana use included Internet searching and anecdotal experiences or advice from family or friends. Few women reported receiving helpful information from a health care provider or social worker. Women perceived a lack of evidence about harms of perinatal marijuana use, and reported being dissatisfied with the quality of information. Most women said they desired information about the effects of perinatal marijuana use on infant health. Women who used marijuana before or during pregnancy did not find available information about perinatal marijuana use to be useful, and sought more information pertaining to infant health and well-being. Efforts to reduce perinatal marijuana use should focus on addressing this need in both clinical and public health settings. Copyright © 2016 Jacobs Institute of Women's Health. Published by Elsevier Inc. All rights reserved.

  14. Perinatal distress and depression in Malawi: an exploratory qualitative study of stressors, supports and symptoms.

    Science.gov (United States)

    Stewart, Robert C; Umar, Eric; Gleadow-Ware, Selena; Creed, Francis; Bristow, Katie

    2015-04-01

    Quantitative studies have demonstrated that depression and anxiety in the perinatal period are common amongst women in low- and middle-income countries and are associated with a range of psychosocial and health-related stressors. In this exploratory qualitative study conducted in southern Malawi, we investigated the thoughts and emotions experienced by women in pregnancy and the postnatal period, their expectations of support from husband and others, problems and difficulties faced and the impact of these on psychological wellbeing. We conducted 11 focus group discussions with a total of 98 parous women. A thematic analysis approach was used. Three major themes were identified: pregnancy as a time of uncertainty, the husband (and others) as support and stressor, and the impact of stressors on mental health. Pregnancy was seen as bringing uncertainty about the survival and wellbeing of both mother and unborn child. Poverty, lack of support, HIV, witchcraft and child illness were identified as causes of worry in the perinatal period. Husbands were expected to provide emotional, financial and practical support, with wider family and friends having a lesser role. Infidelity, abuse and abandonment were seen as key stressors in the perinatal period. Exposure to stressors was understood to lead to altered mental states, the symptoms of which are consistent with the concept of common perinatal mental disorder. This study confirms and expands on evidence from quantitative studies and provides formative data for the development of a psychosocial intervention for common perinatal mental disorder in Malawi.

  15. Audit of perinatal mortality at SSMCHRC-(Rural teaching hospital a retrospective study

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    M.S. Kokila

    2013-04-01

    Full Text Available Objective: To estimate magnitude, determinants of perinatal mortality and suggest remedial measures for its reduction. Background: Perinatal mortality is mirror reflection of maternal and child health and socioeconomic environment of community. It is influenced by various medicosocial preventable causes. It can be reduced by improving maternal and child health services and by health education. Methods: A retrospective hospital based study of perinatal deaths among 2333 deliveries was conducted from June 2008 to June 2010 in our hospital. Fetomaternal factors like maternal age, religion, residence, parity, mode of delivery, booking status, antenatal complications, baby’s sex, birth weight, congenital anomalies, neonatal complications influencing perinatal mortality rate were tabulated and analyzed. Cause of perinatal death was assessed. Results: perinatal mortality rate was 127.4/1000 total births. Maternal factors like age more than 35 years, muslim religion, inadequate antenatal care, primiparity, grand multiparity, induced deliveries and neonatal factors like low birth weight, prematurity were associated with increased perinatal mortality. The leading cause of stillbirth was antepartum hemorrhage and prematurity for neonatal mortality. Conclusion: Apart from clinical causes high perinatal mortality was due to poverty, illiteracy, lack of health awareness, inadequate antenatal care and delayed referral. Health education, identification of high risk mothers, timely referral, advanced life support of preterm neonates should significantly help to reduce perinatal deaths.

  16. La qualità dell’assistenza in una Stroke Care: un audit multiprofessionale

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    Marco Masina

    2012-05-01

    Full Text Available Background. Recenti revisioni sistematiche dimostrano che fornire ai professionisti informazioni circa la loro performances attraverso un audit migliora lo standard qualitativo. La Rete Stroke ha previsto la attivazione di una Stroke Care spoke nella U.O. Geriatria di Bentivoglio. Accanto alla tradizionale formazione si è implementato il Governo clinico attivando uno specifico percorso strutturato di audit. Obiettivi. Obiettivo primario era valutare l’efficacia della attività di reporting e di audit sul miglioramento della qualità dell’assistenza nello stroke acuto utilizzando indicatori condivisi. Secondo obiettivo era confrontare le performances della Stroke Care con la Stroke Unit già attiva, identificando e pianificando il superamento delle criticità. Metodi. L’audit si è strutturato secondo il ciclo sistematico di Benjamin. I riferimenti per la definizione degli standard e degli indicatori sono stati i documenti aziendali, interaziendali e regionali, il progetto Stroke Care Bentivoglio, le linee guida SPREAD e dell’America Heart Association/American Stroke Association. L’audit ha riguardato 6 aree: 1 diagnostica; 2 presa in carico diagnostico-terapeutica in fase acuta; 3 risultato clinico; 4 percorso di dimissione; 5 prescrizione alla dimissione; 6 safety. Risultati. La valutazione dei primi 6 mesi di attività della Stroke Care mostra in quasi tutti gli indicatori il raggiungimento dell’obiettivo o il miglioramento dei parametri rispetto alla rilevazione in Geriatria nel 2009. I dati confrontabili non si discostano da quelli che l’audit regionale ha rilevato nella Stroke Unit attiva. Per le poche aree di scostamento (tempi dell’ecodoppler, esplicitazione di controindicazione alla terapia anticoagulante, corrispondenza fra diagnosi clinica e la codifica della scheda di dimissione ospedaliera sono stati avviati specifici interventi da verificare con il re-audit 2011. Limiti. Un limite è rappresentato dall

  17. 5 YEAR AUDIT OF PERINATAL MORTALITY IN A TERTIARY TEACHING HOSPITAL – A RETROSPECTIVE STUDY

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    Hema

    2013-12-01

    Full Text Available ABSTRACT: BACKGROUND AND OBJECTIVES: Perinatal mortality is the most sensitive index of the efficacy of not only antenatal, intranatal ca re and the quality of child health but also of socioeconomic status of the community. This study was aimed to assess the perinatal mortality rate and determinants of perinatal mortality at a tertiary care centre. METHODOLOGY: This retrospective hospital ba sed study included all the perinatal deaths (> 20 weeks / > 500 gms and neonatal deaths (within 28 days of birth during the period from 2008 to 2012. Data regarding maternal age, booking status, mode of delivery, sex of baby, birth weight, congenital ano malies and probable cause of death were collected. RESULTS: The PMR was found to be 47.95 per 1000 births. The PMR during 2008 was at peak with 58.72 per 1000 births which gradually showed a trend towards reduction with minimum at 39.57 per 1000 births dur ing 2012. The PMR was high among the women who were aged between 20 to 30 years while it was comparable in women with primi and multi parity. Most of the mothers were unregistered for ANC (64.84% and vaginal delivery was noted in 76.65% of the mothers. Th e mortality was found to be high in fetus 3.5 Kgs (1.24%. The commonest cause of PMR was placental abruption (17.6%. CONCLUSION AND INTERPRETATION: There Is a strong need to strengthen the educational and communi cation activities to create awareness about antenatal health care, identification of high risk mothers, timely referral, advanced life support of preterm neonates which would help in reducing the PMR

  18. Barriers to emergency obstetric care services in perinatal deaths in rural gambia: a qualitative in-depth interview study.

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    Jammeh, Abdou; Sundby, Johanne; Vangen, Siri

    2011-01-01

    Objective. The Gambia has one of the world's highest perinatal mortality rates. We explored barriers of timely access to emergency obstetric care services resulting in perinatal deaths and in survivors of severe obstetric complications in rural Gambia. Method. We applied the "three delays" model as a framework for assessing contributing factors to perinatal deaths and obstetric complications. Qualitative in-depth interviews were conducted with 20 survivors of severe obstetric complications at home settings within three to four weeks after hospital discharge. Family members and traditional birth attendants were also interviewed. The interviews were translated into English and transcribed verbatim. We used content analysis to identify barriers of care. Results. Transport/cost-related delays are the major contributors of perinatal deaths in this study. A delay in recognising danger signs of pregnancy/labour or decision to seek care outside the home was the second important contributor of perinatal deaths. Decision to seek care may be timely, but impaired access precluded utilization of EmOC services. Obtaining blood for transfusion was also identified as a deterrent to appropriate care. Conclusion. Delays in accessing EmOC are critical in perinatal deaths. Thus, timely availability of emergency transport services and prompt decision-making are warranted for improved perinatal outcomes in rural Gambia.

  19. Evaluation de la qualité de l'Audit interne/Audit externe : Application dans le cadre des relations d'agence internes

    OpenAIRE

    Chemangui, Makram

    2006-01-01

    International audience; Les récents constats d'inefficacité des audits interne et externe réconfortent l'idée, aussi bien chez les praticiens que les académiciens, de redéfinir les règles d'évaluation de leurs rôles respectifs. L'approche traditionnelle de la qualité de l'audit débouche sur une incapacité à évaluer la pertinence des travaux d'audit menés. Nous estimons que le contrôle de la qualité de l'audit doit désormais se situer au niveau de sa mise en œuvre. Il s'agit désormais de mesur...

  20. Le comportement des audités: quel effet sur la qualité de service rendu par les cabinets d’audit au Cameroun ?

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    Léopold Djoutsa Wamba

    2014-09-01

    Full Text Available La présente étude a pour ambition de vérifier s’il existe un lien empirique entre le comportement des audités et la qualité de l’audit au Cameroun. Nous avons à cet effet appréhendé la qualité de l’audit via les qualités de l’auditeur (sa compétence et son indépendance. En s’appuyant sur les analyses de classification et économétriques par la méthode de régression logistique sur des données recueillies par questionnaire auprès de 40 cabinets d’audits présents au Cameroun, les résultats montrent d’une part que la qualité de l’audit est plutôt altérée dans notre contexte. D’autre part, cette étude relève que la probabilité d’avoir un audit de qualité est d’autant plus grande lorsque les honoraires sont négociés à la hausse permanemment et, d’autant plus faible, si l’audité est absent lors du déroulement de la mission, ou s’il accuse des retards dans le paiement des honoraires ou encore, lorsqu’il n’a pas fourni à temps tous les documents nécessaires pour mener à bien la mission.

  1. Mécanismes de gouvernance et qualité de l’audit externe: Le cas français

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    Wafa Masmoudi Ayadi

    2013-12-01

    Full Text Available L’objectif de cette recherche est d’examiner l’impact des mécanismes de gouvernance (à savoir le conseil d’administration, le comité d’audit, la structure de propriété et l’endettement sur la qualité d’audit externe, telle que mesurée par l’appartenance à l’un des « Big four » et le montant des honoraires d’audit. Les résultats de la régression logistique montrent que seulement la diligence du conseil affecte positivement la demande d’une meilleure qualité d’audit. Toutefois, les résultats de la régression linéaire sont beaucoup plus intéressants et montrent l’existence de certaines structures de gouvernance (le pourcentage des administrateurs indépendants, la présence d’un comité d’audit, le niveau d’endettement et la propriété institutionnelle comme déterminants potentiels de la qualité d’audit externe. Les résultats indiquent également que la qualité d’audit est liée à d’autres facteurs tels que la taille de la société et la dimension internationale.

  2. The experience and impact of traumatic perinatal event experiences in midwives: A qualitative investigation.

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    Sheen, Kayleigh; Spiby, Helen; Slade, Pauline

    2016-01-01

    Through their work midwives may experience distressing events that fulfil criteria for trauma. However, there is a paucity of research examining the impact of these events, or what is perceived to be helpful/unhelpful by midwives afterwards. To investigate midwives' experiences of traumatic perinatal events and to provide insights into experiences and responses reported by midwives with and without subsequent posttraumatic stress symptoms. Semi-structured telephone interviews were conducted with a purposive sample of midwives following participation in a previous postal survey. 35 midwives who had all experienced a traumatic perinatal event defined using the Diagnostic and Statistical Manual of Mental Disorders (version IV) Criterion A for posttraumatic stress disorder were interviewed. Two groups of midwives with high or low distress (as reported during the postal survey) were purposefully recruited. High distress was defined as the presence of clinical levels of PTSD symptomatology and high perceived impairment in terms of impacts on daily life. Low distress was defined as any symptoms of PTSD present were below clinical threshold and low perceived life impairment. Interviews were analysed using template analysis, an iterative process of organising and coding qualitative data chosen for this study for its flexibility. An initial template of four a priori codes was used to structure the analysis: event characteristics, perceived responses and impacts, supportive and helpful strategies and reflection of change over time codes were amended, integrated and collapsed as appropriate through the process of analysis. A final template of themes from each group is presented together with differences outlined where applicable. Event characteristics were similar between groups, and involved severe, unexpected episodes contributing to feeling 'out of a comfort zone.' Emotional upset, self-blame and feelings of vulnerability to investigative procedures were reported. High

  3. L'impact des démarches qualité sur les pratiques d'audit interne : Vers une nouvelle typologie de l'audit interne

    OpenAIRE

    Autissier, David

    1999-01-01

    International audience; Conçues dans un premier temps comme un moyen de sélection des fournisseurs, les démarches qualité sont très vites devenues des méthodes de management mises en oeuvre par les normes ISO 9000 et ISO 14000 au sein des entreprises. Pour s'assurer de la réalisation des procédures qualité, les entreprises ont mis en place des pratiques d'audit qualité très proches de celles de l'audit interne. La question qui se pose alors est : Est-ce que le référentiel qualité peut servir ...

  4. THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS

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    Pop Atanasiu

    2010-07-01

    Full Text Available The assessment of a significant ascertainment made by the auditor is particularly sensitive which shapes the quality of a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users of financial statements. This material highlights the role of qualitative factors in determining materiality, as far as many practitioners are accustomed to consider this item only in terms of quantitative factors. Although legislation does not set precise rules in determining materiality, the issue is necessary because decisions of the auditors and users of audited information hang on this item.

  5. Qualité de l’audit et Satisfaction de l’audité : Chronique d’une Innovation Ordinaire

    OpenAIRE

    Cerruti, Fabien; Richard, Christelle

    2008-01-01

    International audience; The objective of this research is to examine the role which a quality framework plays in the relationships between the auditor and the auditee. For that, we study the origins of an association gathering nine French audit companies, called the ADACEIP (Association of Development of the Activities of Audit in the Entities of Public Interest) as well as the quality procedure which is settled up through the publication of the quality framework (Statutory Audit Premium). In...

  6. La normalisation internationale en audit, implications pour la politique qualité de l'audit des comptes publics

    OpenAIRE

    Portal, Marine

    2010-01-01

    International audience; The financial audit of the governmental accounts is a new mission for the “Cour des comptes” which is in line with an international movement of reforms. This movement is characterized by an important convergence, the adoption of the International Standards on Auditing (ISAs). One of the first consequences of this adoption for the Cour des comptes is the necessity to implement a quality policy for the financial audit. Based on a case study, this research introduces the ...

  7. Op weg naar de landelijke invoering van perinatale audit

    NARCIS (Netherlands)

    Leeman LD; Waelput AJM; Eskes M; Achterberg PW; VTV

    2007-01-01

    In the near future perinatal audit will start in the Netherlands, with a systematic critical analysis of the quality of care of perinatal mortality. The National Institute for Public Health and the Environment designed a plan for the implementation of perinatal audit. The slower decline of perinatal

  8. Op weg naar de landelijke invoering van perinatale audit

    NARCIS (Netherlands)

    Leeman LD; Waelput AJM; Eskes M; Achterberg PW; VTV

    2007-01-01

    In the near future perinatal audit will start in the Netherlands, with a systematic critical analysis of the quality of care of perinatal mortality. The National Institute for Public Health and the Environment designed a plan for the implementation of perinatal audit. The slower decline of perinatal

  9. Best practice in bereavement photography after perinatal death: qualitative analysis with 104 parents.

    Science.gov (United States)

    Blood, Cybele; Cacciatore, Joanne

    2014-01-01

    Postmortem memento photography has emerged in Western hospitals as part of compassionate bereavement care for parents facing perinatal death. Many parents endorse this psychosocial intervention, yet implementation varies greatly and little research on parents' specific needs guides health care professionals. Parents are in crisis and vulnerable after the death of their child, thus best practice is crucial. This study contributes 104 parents' experiences and opinions toward the understanding of best practice in perinatal bereavement photography. Parents who experienced the perinatal death of their child were recruited from U.S.-based bereavement organizations and social media sites. Volunteers completed an anonymous internet survey with open- and closed-ended questions. Direct recommendations and pertinent statements regarding the process of postmortem photography were analyzed for thematic content in keeping with conventional content analysis. Recurrent themes and sub-themes were counted to identify response patterns. Of 93 parents with pictures, 92 endorsed them. Of 11 without pictures, nine wanted them. Parents made a variety of recommendations regarding appropriate psychosocial support, the consent process, obstacles to photography, logistics of photography, and material aspects of photographs themselves. Overall, parents wanted many pictures and much variety. Some wanted professional photography while others wanted support for taking their own pictures. Parents wanted guidance from staff who respected their particular needs. Many said decisions were difficult during their crisis. Parents who were initially resistant expressed current appreciation for pictures or expressed regret that they had not participated. Parents recommended that professionals strongly encourage parents to create memento photos despite parents' initial reservations. Persistent cultural reasons against photography emerged in one case. Quotes by parents illuminate themes and enable

  10. Patient-focused goal planning process and outcome after spinal cord injury rehabilitation: quantitative and qualitative audit.

    Science.gov (United States)

    Byrnes, Michelle; Beilby, Janet; Ray, Patricia; McLennan, Renee; Ker, John; Schug, Stephan

    2012-12-01

    To evaluate the process and outcome of a multidisciplinary inpatient goal planning rehabilitation programme on physical, social and psychological functioning for patients with spinal cord injury. Clinical audit: quantitative and qualitative analyses. Specialist spinal injury unit, Perth, Australia. Consecutive series of 100 newly injured spinal cord injury inpatients. MAIN MEASURE(S): The Needs Assessment Checklist (NAC), patient-focused goal planning questionnaire and goal planning progress form. The clinical audit of 100 spinal cord injured patients revealed that 547 goal planning meetings were held with 8531 goals stipulated in total. Seventy-five per cent of the goals set at the first goal planning meeting were achieved by the second meeting and the rate of goal achievements at subsequent goal planning meetings dropped to 56%. Based on quantitative analysis of physical, social and psychological functioning, the 100 spinal cord injury patients improved significantly from baseline to discharge. Furthermore, qualitative analysis revealed benefits consistently reported by spinal cord injury patients of the goal planning rehabilitation programme in improvements to their physical, social and psychological adjustment to injury. The findings of this clinical audit underpin the need for patient-focused goal planning rehabilitation programmes which are tailored to the individual's needs and involve a comprehensive multidisciplinary team.

  11. Performance structurelle et informationnelle du rapport d’audit normatif des institutions financières islamiques : analyse qualitative et pertinence linguistique

    Directory of Open Access Journals (Sweden)

    Mondher Fakhfakh

    2016-03-01

    Full Text Available La norme islamique d’audit no 2 (IAS2 propose un modèle standard pour le contenu rapport d’audit sur les états financiers d’une institution financière islamique. Ce modèle s’adresse à une communauté des auditeurs qui sont astreints à rehausser la qualité de leurs travaux et à respecter des principes issus de la religion islamique (Shariaa. Théoriquement, le contenu de ce rapport doit réunir les caractéristiques qualitatives des informations financières et notamment celles qui touchent l’intelligibilité. La lisibilité du rapport d’audit islamique renforce la qualité des informations divulguées par les institutions financières et améliore la satisfaction des besoins informationnels des utilisateurs internes et externes des états financiers. Cet article discute avec approfondissement les caractéristiques structurelles et la performance linguistique du rapport d’audit standardisé par l’Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI. Les résultats mettent en exergue des défaillances qui invitent l’organisme de normalisation islamique à revoir la standardisation des rapports d’audit et à suivre les nouveaux changements qui accompagnent le processus de modélisation des messages d’audit.

  12. How natural is the supernatural? Synthesis of the qualitative literature from low and middle income countries on cultural practices and traditional beliefs influencing the perinatal period.

    Science.gov (United States)

    Raman, Shanti; Nicholls, Rachel; Ritchie, Jan; Razee, Husna; Shafiee, Samaneh

    2016-08-01

    to review qualitative research studies conducted in low resource settings around the perinatal continuum over the past two decades, with particular focus on the cultural realm; to identify common themes in the research-base, in order to provide policy direction for culturally appropriate perinatal interventions. systematic literature search of electronic databases from 1990 to 2014, including Medline, Embase, CINAHL and PsycINFO, using relevant search terms such as traditional beliefs, practices, pregnancy, childbirth; established criteria used to determine quality of studies; and thematic synthesis of the literature enabled by NVivo 10 software. low and middle income countries using the World Bank classification. religious and spiritual beliefs strongly influenced behaviour over the perinatal period. Beliefs in supernatural influences, particularly malevolent forces were widespread, such that pregnancy was concealed in many parts of Africa and Asia. In most low resource settings, pregnancy and childbirth were seen as normal phenomena. Rituals played an important part for women and their infants, reinforced by inter-generational support. Cross-cutting themes that emerged were: (1) the role of women as mothers, demonstrating their'goodness' by bearing pain and suffering; (2) the idea of the 'natural' incorporating the supernatural; and (3) negotiating change across generations. a diverse repertoire of cultural practices influences perinatal well-being across low resource settings. Health practitioners and policy-makers need to acknowledge the primacy of women's reproductive roles, the cultural constructions of motherhood; that supernatural forces are believed to exert powerful influences on the health of mother and infant; that inter-generational tensions result in resisting or embracing change. Public health planners and practitioners need to take culture seriously, not ignore the contribution of culture in shaping women's behaviours and choices throughout the

  13. Mortality in perinatally HIV-infected young people in England following transition to adult care: an HIV Young Persons Network (HYPNet) audit.

    Science.gov (United States)

    Fish, R; Judd, A; Jungmann, E; O'Leary, C; Foster, C

    2014-04-01

    Mortality in young people with perinatally acquired HIV infection (PHIV) following transfer to adult care has not been characterized in the UK. We conducted a multicentre audit to establish the number of deaths and associated factors. Fourteen adult clinics caring for infected young people reported deaths to 30 September 2011 on a proforma. Deaths were matched to the Collaborative HIV Paediatric Study, a clinical database of HIV-infected children in the UK/Ireland, to describe clinical characteristics in paediatric care of those who died post-transition. Eleven deaths were reported from 14 clinics which cared for 248 adults with PHIV. For the 11 deaths, the median age at transfer to adult care was 17 years (range 15-21 years), and at death was 21 years (range 17-24 years). Causes of death were suicide (two patients), advanced HIV disease (seven patients) and bronchiectasis (one patient), with one cause missing. At death, the median CD4 count was 27 cells/μL (range 0-630 cells/μL); five patients were on antiretroviral therapy (ART) but only two had a viral load < 50 HIV-1 RNA copies/mL. Nine had poor adherence when in paediatric care, continuing into adult care despite multidisciplinary support. Eight had ART resistance, although all had potentially suppressive regimens available. Nine had mental health diagnoses. Our findings highlight the complex medical and psychosocial issues faced by some adults with PHIV, with nine of the 11 deaths in our study being associated with poor adherence and advanced HIV disease. Novel adherence interventions and mental health support are required for this vulnerable cohort. © 2013 British HIV Association.

  14. La qualité du processus d'audit : une étude empirique sur le marché financier tunisien

    OpenAIRE

    Manita, Riadh

    2009-01-01

    International audience; Les récents scandales financiers (Enron aux USA, Batam en Tunisie) ont montré l'incapacité des approches classiques et leurs indicateurs de mesure à évaluer la pertinence des travaux d'audit menés. Nous estimons que le contrôle de la qualité de l'audit doit désormais se situer au niveau de sa mise en oeuvre, c'est-à-dire au niveau du processus d'audit. Cette position est adoptée par la loi sur la sécurité financière en Tunisie qui favorise une évaluation de la qualité ...

  15. A qualitative evaluation of foundation dentists' and training programme directors' perceptions of clinical audit in general dental practice.

    Science.gov (United States)

    Thornley, P; Quinn, A; Elley, K

    2015-08-28

    This study reports on an investigation into clinical audit (CA) educational and service delivery outcomes in a dental foundation training (DFT) programme. The aim was to investigate CA teaching, learning and practice from the perspective of foundation dentists (FDs) and to record suggestions for improvement. A qualitative research methodology was used. Audio recordings of focus group interviews with FDs were triangulated by an interview with a group of training programme directors (TPDs). The interviews were transcribed and thematically analysed using a 'Framework' approach within Nvivo Data Analysis Software. FDs report considerable learning and behaviour change. However, TPDs have doubts about the long-term effects on service delivery. There can be substantial learning in the clinical, managerial, communication and professionalism domains, and in the development of time management, organisational and team-working skills. Information is provided about use of resources and interaction with teachers and colleagues. CA provides learning opportunities not produced by other educational activities including 'awkward conversations' with team-members in the context of change management and providing feedback. This is relevant when applying the recommendations of the Francis report. This paper should be useful to any dentist conducting audit or team training. Suggestions are made for improvements to resources and support including right touch intervention. Trainers should teach in the 'Goldilocks Zone'.

  16. Impact de la qualité de l'audit externe sur la liquidité des titres des entreprises tunisiennes cotées

    OpenAIRE

    Faten Hakim Ghorbel

    2008-01-01

    Cette recherche a pour objectif d'étudier l'impact de la qualité d'audit externe sur la liquidité. Nous appréhendons la qualité d'audit dans le cadre de notre étude par "la qualité de l'auditeur", et notamment de son indépendance et de ses compétences. Après avoir contrôlé l'effet d'autres variables censées, d'après la théorie, influencer la liquidité, les tests effectués ont permis de dégager une relation positive entre l'appartenance des auditeurs à un réseau international (Big 4), la spéci...

  17. Assessment of rehabilitation needs in colorectal cancer treatment: Results from a mixed audit and qualitative study in Denmark.

    Science.gov (United States)

    Wiedenbein, Liza; Kristiansen, Maria; Adamsen, Lis; Hjort, Dorte; Hendriksen, Carsten

    2016-06-01

    Background Systematic assessments of cancer patients' rehabilitation needs are a prerequisite for devising appropriate survivorship programs. Little is known about the fit between needs assessment outlined in national rehabilitation policies and clinical practice. This study aimed to explore clinical practices related to identification and documentation of rehabilitation needs among patients with colorectal cancer at Danish hospitals. Material and methods A retrospective clinical audit was conducted utilizing data from patient files randomly selected at surgical and oncology hospital departments treating colorectal cancer patients. Forty patients were included, 10 from each department. Semi-structured interviews were carried out among clinical nurse specialists. Audit data was analyzed using descriptive statistics, qualitative data using thematic analysis. Results Documentation of physical, psychological and social rehabilitation needs initially and at end of treatment was evident in 10% (n = 2) of surgical patient trajectories and 35% (n = 7) of oncology trajectories. Physical rehabilitation needs were documented among 90% (n = 36) of all patients. Referral to municipal rehabilitation services was documented among 5% (n = 2) of all patients. Assessments at surgical departments were shaped by the inherent continuous assessment of rehabilitation needs within standardized fast-track colorectal cancer surgery. In contrast, the implementation of locally developed assessment tools inspired by the distress thermometer (DT) in oncology departments was challenged by a lack of competencies and funding, impeding integration of data into patient files. Conclusion Consensus must be reached on how to ensure more systematic, comprehensive assessments of rehabilitation needs throughout clinical cancer care. Fast-track surgery ensures systematic documentation of physical needs, but the lack of inclusion of data collected by the DT in oncological departments

  18. Why some women fail to give birth at health facilities: a qualitative study of women’s perceptions of perinatal care from rural Southern Malawi

    Directory of Open Access Journals (Sweden)

    Kumbani Lily

    2013-02-01

    Full Text Available Abstract Background Despite Malawi government’s policy to support women to deliver in health facilities with the assistance of skilled attendants, some women do not access this care. Objective The study explores the reasons why women delivered at home without skilled attendance despite receiving antenatal care at a health centre and their perceptions of perinatal care. Methods A descriptive study design with qualitative data collection and analysis methods. Data were collected through face-to-face in-depth interviews using a semi- structured interview guide that collected information on women’s perception on perinatal care. A total of 12 in- depth interviews were conducted with women that had delivered at home in the period December 2010 to March 2011. The women were asked how they perceived the care they received from health workers before, during, and after delivery. Data were manually analyzed using thematic analysis. Results Onset of labor at night, rainy season, rapid labor, socio-cultural factors and health workers’ attitudes were related to the women delivering at home. The participants were assisted in the delivery by traditional birth attendants, relatives or neighbors. Two women delivered alone. Most women went to the health facility the same day after delivery. Conclusions This study reveals beliefs about labor and delivery that need to be addressed through provision of appropriate perinatal information to raise community awareness. Even though, it is not easy to change cultural beliefs to convince women to use health facilities for deliveries. There is a need for further exploration of barriers that prevent women from accessing health care for better understanding and subsequently identification of optimal solutions with involvement of the communities themselves.

  19. How to Make Feedback More Effective? Qualitative Findings from Pilot Testing of an Audit and Feedback Report for Endoscopists

    Directory of Open Access Journals (Sweden)

    Fiona Webster

    2016-01-01

    Full Text Available Background. Audit and feedback (A/F reports are one of the few knowledge translation activities that can effect change in physician behavior. In this study, we pilot-tested an endoscopist A/F report to elicit opinions about the proposed report’s usability, acceptability and usefulness, and implications for knowledge translation. Methods. Semi-structured qualitative interviews were conducted with eleven endoscopists in Ontario, Canada. We tested an A/F report template comprising 9 validated, accepted colonoscopy quality indicators populated with simulated data. Interview transcripts were coded using techniques such as constant comparison and themes were identified inductively over several team meetings. Results. Four interrelated themes were identified: (1 overall perceptions of the A/F report; (2 accountability and consequences for poor performance; (3 motivation to change/improve skills; and (4 training for performance enhancement and available resources. The A/F report was well received; however, participants cited some possible threats to the report’s effectiveness including the perceived threat of loss of privileges or licensing and the potential for the data to be dismissed. Conclusions. Participants agreed that A/F has the potential to improve colonoscopy performance. However, in order to be effective in changing physician behavior, A/F must be thoughtfully implemented with attention to the potential concerns of its recipients.

  20. HIV status disclosure to perinatally-infected adolescents in Zimbabwe: a qualitative study of adolescent and healthcare worker perspectives.

    Directory of Open Access Journals (Sweden)

    Khameer K Kidia

    Full Text Available Due to the scale up of antiretroviral therapy, increasing numbers of HIV-infected children are living into adolescence. As these children grow and surpass the immediate threat of death, the issue of informing them of their HIV status arises. This study aimed to understand how perinatally-infected adolescents learn about their HIV-status as well as to examine their preferences for the disclosure process.In-depth interviews were conducted with 31 (14 male, 17 female perinatally-infected adolescents aged 16-20 at an HIV clinic in Harare, Zimbabwe, and focused on adolescents' experiences of disclosure. In addition, 15 (1 male, 14 female healthcare workers participated in two focus groups that were centred on healthcare workers' practices surrounding disclosure in the clinic. Purposive sampling was used to recruit participants. A coding frame was developed and major themes were extracted using grounded theory methods.Healthcare workers encouraged caregivers to initiate disclosure in the home environment. However, many adolescents preferred disclosure to take place in the presence of healthcare workers at the clinic because it gave them access to accurate information as well as an environment that made test results seem more credible. Adolescents learned more specific information about living with an HIV-positive status and the meaning of that status from shared experiences among peers at the clinic.HIV-status disclosure to adolescents is distinct from disclosure to younger children and requires tailored, age-appropriate guidelines. Disclosure to this age group in a healthcare setting may help overcome some of the barriers associated with caregivers disclosing in the home environment and make the HIV status seem more credible to an adolescent. The study also highlights the value of peer support among adolescents, which could help reduce the burden of psychosocial care on caregivers and healthcare workers.

  1. Do Malawian women critically assess the quality of care? A qualitative study on women’s perceptions of perinatal care at a district hospital in Malawi

    Directory of Open Access Journals (Sweden)

    Kumbani Lily C

    2012-11-01

    Full Text Available Abstract Background Malawi has a high perinatal mortality rate of 40 deaths per 1,000 births. To promote neonatal health, the Government of Malawi has identified essential health care packages for improving maternal and neonatal health in health care facilities. However, regardless of the availability of health services, women’s perceptions of the care is important as it influences whether the women will or will not use the services. In Malawi 95% of pregnant women receive antenatal care from skilled attendants, but the number is reduced to 71% deliveries being conducted by skilled attendants. The objective of this study was to describe women’s perceptions on perinatal care among the women delivered at a district hospital. Methods A descriptive study design with qualitative data collection and analysis methods. Data were collected through face-to-face in-depth interviews using semi-structured interview guides collecting information on women’s perceptions on perinatal care. A total of 14 in depth interviews were conducted with women delivering at Chiradzulu District Hospital from February to March 2011. The women were asked how they perceived the care they received from health workers during antepartum, intrapartum and postpartum. They were also asked about the information they received during provision of care. Data were manually analyzed using thematic analysis. Results Two themes from the study were good care and unsatisfactory care. Subthemes under good care were: respect, confidentiality, privacy and normal delivery. Providers’ attitude, delay in providing care, inadequate care, and unavailability of delivery attendants were subthemes under unsatisfactory care. Conclusions Although the results show that women wanted to be well received at health facilities, respected, treated with kindness, dignity and not shouted at, they were not critical of the care they received. The women did not know the quality of care to expect because they

  2. Nurses' participation in audit: a regional study

    OpenAIRE

    1998-01-01

    OBJECTIVES: To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. RESEARCH DESIGN: Qualitative. METHODS: Focus groups and interviews. PARTICIPANTS: Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. RESULTS: In total 99 audit le...

  3. Intimate relationships in young adults with perinatally acquired HIV: a qualitative study of strategies used to manage HIV disclosure.

    Science.gov (United States)

    Greenhalgh, Clare; Evangeli, Michael; Frize, Graham; Foster, Caroline; Fidler, Sarah

    2016-01-01

    An increasing number of children born with perinatally acquired HIV (PAH) are surviving into late adolescence and early adulthood. At this developmental stage, forming and sustaining intimate relationships is important. Young adults with PAH face both normative challenges and additional, HIV-related, relationship stressors. One key issue is the decision about whether and how to share their HIV status with others. Being able to disclose one's HIV status to sexual partners may reduce the risk of onward HIV transmission but is associated with the fear of rejection. There has been little research on how young people with PAH manage such disclosure-related stressors in intimate relationships. This study examined how disclosure challenges are managed by young adults with PAH in the UK within their intimate relationships. Seven participants (five females and two males) currently or previously in an intimate relationship, aged 18-23 years, were recruited from a UK hospital clinic. The majority of participants were of sub-Saharan African origins. They took part in in-depth interviews, with data analysed according to the principles of interpretative phenomenological analysis. Four themes were elicited: (1) decisions about starting, continuing or resuming relationships shaped by disclosure, (2) disclosing early to avoid the pain of future rejection, (3) using condoms to avoid disclosure and (4) testing likely partner reactions to disclosure. The study revealed the significant extent to which HIV disclosure affected the experience of relationships in this population. Interventions to support adolescents and young adults with PAH to disclose to their partners should be developed alongside guidance for professionals. Future research should include older samples of adults with PAH and studies in sub-Saharan African settings.

  4. Clinic staff attitudes towards the use of mHealth technology to conduct perinatal depression screenings: a qualitative study.

    Science.gov (United States)

    Pineros-Leano, Maria; Tabb, Karen M; Sears, Heather; Meline, Brandon; Huang, Hsiang

    2015-04-01

    The use of mHealth technology is an innovative approach for screening low-income mothers for depression. Past studies show that the use of technology removes barriers such as literacy issues, language challenges, concerns about privacy and lack of transportation and can also increase reliability. However, little is known about staff attitudes and perceptions towards using mHealth technology for screening low-income women for depression in clinics. Four focus groups were conducted with staff members in a supplemental nutrition program for women, infants and children located in a public health clinic. A semi-structured focus group interview guide was used to examine staff perceptions related to depression screening with tablet technology. All interviews were audio recorded and transcribed verbatim. Thematic analysis was used to analyse all focus group data. Three major benefits and two major barriers were found. The benefits of using technology for perinatal depression screenings were reduction of literacy and language barriers, reduction of redundancy and errors and increased privacy for clients. The barriers were increased network issues and responsibility for technology, which included fear of the devices being lost, stolen or broken. Before implementing mHealth tablet technology for depression screening in a public health clinic, it is important to address the concerns of staff members to make the transition more effective. This study provides timely information on staff-perceived benefits and barriers when implementing mHealth technology in a public health setting. © The Author 2014. Published by Oxford University Press. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  5. [Perinatal listeriosis].

    Science.gov (United States)

    Tollan, A; Sundsfjord, A; Lindal, S

    1992-04-30

    Human listeriosis is a rare disease. It may be foodborne. Listeric infection during pregnancy may give a fatal fetal outcome, caused by transplacental passage of organisms from the maternal gastrointestinal tract. We describe a case of perinatal listeriosis which resulted in preterm stillbirth. Perinatal listeriosis should be considered when flue-like symptoms are presented during pregnancy. Early diagnosis and treatment may improve the outcome.

  6. Qualité et réduction de qualité en audit financier : le comportement des collaborateurs de cabinets

    OpenAIRE

    Herrbach, Olivier

    1999-01-01

    International audience; Parmi les raisons qui peuvent expliquer la perte de crédibilité de la profession, la littérature mentionne le plus souvent : le manque d'indépendance, l'incompétence, la corruption, l'inadéquation des méthodes, la pression sur les budgets d'audit à la suite de la baisse des honoraires... Chacun de ces facteurs explicatifs a fait l'objet de travaux de recherche qui soulignent les défis auxquels la profession d'auditeur est confrontée. Nous nous intéressons à un facteur ...

  7. Impact de la qualité de l'audit externe sur la liquidité des titres des entreprises tunisiennes cotées : Investigation théorique et évidence empirique

    OpenAIRE

    Hakim Ghorbel, Faten

    2008-01-01

    International audience; Cette recherche a pour objectif d'étudier l'impact de la qualité d'audit externe sur la liquidité. Nous appréhendons la qualité d'audit dans le cadre de notre étude par "la qualité de l'auditeur", et notamment de son indépendance et de ses compétences. Après avoir contrôlé l'effet d'autres variables censées, d'après la théorie, influencer la liquidité, les tests effectués ont permis de dégager une relation positive entre l'appartenance des auditeurs à un réseau interna...

  8. Qualité d’audit, comité d’Audit et crédibilité des états financiers après le scandale Enron : approche empirique dans le contexte Français.

    OpenAIRE

    Azibi, Jamel

    2014-01-01

    At the end of 2001, the scandal series was announced in the US context. Several scandals, especially the Eron failure, were revealed in the first stage by the media. The main purpose of this research is to study the impact of the new reform, in audit after Enron scandal, on auditor independence, audit comity and financial statement credibility. Three operational objectives have been treated in this study. First, we have analyzed the effects of Enron scandal on financial market reaction, audit...

  9. Tuberculosis perinatal

    Directory of Open Access Journals (Sweden)

    Jessica Sáenz-Gómez

    2015-01-01

    Conclusiones: La infección perinatal debe sospecharse en niños con sepsis o neumonía sin respuesta a antibióticos. En este caso, el antecedente de la madre con tuberculosis orientó al diagnóstico.

  10. La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien

    OpenAIRE

    Dumontier, Pascal; Chtourou, Sonda; Ayedi, Soumaya

    2006-01-01

    International audience; Cette recherche a pour objectif d'étudier l'impact de certaines structures de gouvernance (à savoir la structure de propriété, l'endettement et la composition du conseil d'administration) sur la demande d'une meilleure qualité d'audit externe. Nous appréhendons la qualité d'audit dans le cadre de notre étude par le renommé de l'auditeur externe (‘Big'/'Non Big'). À partir d'un échantillon de 98 sociétés anonymes tunisiennes non financières, nos résultats confirment l'h...

  11. FORENSIC AUDIT

    OpenAIRE

    Rozas Flores, Alan Errol; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    The forensic audit is an audit specialist in obtaining evidence to turn them into tests, which are presented in the forum that is in the courts of justice, in order to check crime or settle legal disputes. Currently, major efforts are being carried out by compliance audits and comprehensive audits need to be retrofitted with legal research, to minimize the impunity that comes before economic and financial crimes, such as administrative corruption, corporate fraud and money laundering assets. ...

  12. 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

  13. Potentially avoidable perinatal deaths in Denmark and Sweden 1991

    DEFF Research Database (Denmark)

    Langhoff-Roos, J; Borch-Christensen, H; Larsen, S

    1996-01-01

    BACKGROUND: Since 1950 the perinatal mortality has been significantly higher in Denmark than in Sweden. In 1991 the rate in Denmark was 8.0/1000 deliveries compared to 6.5/1000 in Sweden. An international audit was designed to investigate whether the perinatal death rates in the two countries...... infants (0.00195 and 0.00145) and intrapartum deaths of non-malformed infants (0.00042 and 0.00019) was significantly higher in Denmark than in Sweden. CONCLUSION: Application of the Nordic-Baltic Perinatal Death Classification on perinatal deaths in Denmark and Sweden in 1991 raises the questions...... as to why the rate of perinatal death of malformed infants is higher in Denmark than in Sweden and whether intrapartum care in Denmark could be improved....

  14. Potentially avoidable perinatal deaths in Denmark and Sweden 1991

    DEFF Research Database (Denmark)

    Langhoff-Roos, J; Borch-Christensen, H; Larsen, S

    1996-01-01

    BACKGROUND: Since 1950 the perinatal mortality has been significantly higher in Denmark than in Sweden. In 1991 the rate in Denmark was 8.0/1000 deliveries compared to 6.5/1000 in Sweden. An international audit was designed to investigate whether the perinatal death rates in the two countries...... infants (0.00195 and 0.00145) and intrapartum deaths of non-malformed infants (0.00042 and 0.00019) was significantly higher in Denmark than in Sweden. CONCLUSION: Application of the Nordic-Baltic Perinatal Death Classification on perinatal deaths in Denmark and Sweden in 1991 raises the questions...... as to why the rate of perinatal death of malformed infants is higher in Denmark than in Sweden and whether intrapartum care in Denmark could be improved....

  15. Structure de Propriété et Qualité de l'Audit Externe : Cas des Entreprises Belges Cotées

    OpenAIRE

    Lajmi, Azhaar; Gana, Marjène

    2011-01-01

    International audience; This article aims to understand the behavior of Belgian companies in their choice of audit quality, referring to the characteristics of their ownership structure. The quality of external audit is approximated by a composite multi-items index. On the basis of a sample of 96 Belgian companies listed on the Euronext Brussels Stock Exchange during the period 2003-2007, a significant negative relationship between, on one hand, the share capital held by insiders and institut...

  16. La demande de la qualité de l'audit externe : Quel apport de la théorie d'agence dans le contexte tunisien ?

    OpenAIRE

    Abaoub, Ezzeddine; Ayedi Chabchoub, Soumaya

    2008-01-01

    International audience; The purpose of this paper is to study the explanatory power of agency theory on the external audit quality demand in a Tunisian context. We use auditor reputation as a proxy for a higher audit quality. The results of panel logistic estimation on a sample of 166 firm-years show that a negative relationship is established between concentrated ownership (which measures the minority/majority shareholders agency conflict), long term leverage (a proxy of the shareholders/cre...

  17. STATUTORY AUDIT AND PERFORMANCE AUDIT

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-06-01

    Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.

  18. [Can implementation of intensified perinatal survey be effective in improving the quality of perinatal care?].

    Science.gov (United States)

    Troszyński, Michał

    2010-01-01

    obligatory to conduct medical audit which is a form of specialistic supervision. It is probable that higher number of stillbirths and premature births may be caused by late start of perinatal care in pregnancy. In primary health care, insufficient objective parameters are investigated which lead to assessment of the quality of perinatal care. Correct filling up of the pregnancy chart could improve the quality of the management of prophylactic procedures leading to a fall in the number of premature births and stillbirths. This would also lead to a reduction of costs associated with life saving procedures and improving the quality of life in newborns with low and extremly low birth weight. 1. The survey of fetal and newborn perinatal mortality of fetuses and newborn should be the base for elaborating the perinatal care programme as well as the main source of data for medical audit. This is the instrument for evaluation of the three level perinatal care. It also serves to assess the effectivness of diagnostic and therapeutic recommendations and the programme of active prevention. 2. In order to obtain effectivness in functioning of the three step perinatal care within the framework of the National Health Programme the following steps are needed: - urgent elaboration of new or improved medical documentation which will become obligatory, - implementation of educational programmes and training of teachers. 3. Implementation of medical audit, carried out periodically at all three levels of perinatal care.

  19. Audit Testing and Qualitative Assessment of High-tension Electric Energy Measurements%高压电能计量的稽查测试及其评估分析

    Institute of Scientific and Technical Information of China (English)

    姜青松; 李来伟; 曹辉; 王春华; 孙晓莉

    2001-01-01

    Presents the theory behind, basic structure and operation mode of a new portable audit test instrument for high-tension electric energy measurements and suggests criteria for qualitative assessment.%为加强对高压计量用户的稽查与考核,介绍了新研制的携带式高压电能计量稽查测试仪的稽查原理、基本结构及测试方法,并提出了定性评估准则。

  20. "We actually care and we want to make the parks better": A qualitative study of youth experiences and perceptions after conducting park audits.

    Science.gov (United States)

    Gallerani, David G; Besenyi, Gina M; Wilhelm Stanis, Sonja A; Kaczynski, Andrew T

    2017-02-01

    This study explored youths' experiences and perceptions about community engagement as a result of participating in a community-based data collection project using paper and mobile technology park environmental audit tools. In July 2014, youth (ages 11-18, n=50) were recruited to participate in nine focus groups after auditing two parks each using paper, electronic, or both versions of the Community Park Audit Tool in Greenville County, SC. The focus groups explored the youths' experiences participating in the project, changes as a result of participation, suggested uses of park audit data collected, and who should use the tools. Four themes emerged related to youths' project participation experiences: two positive (fun and new experiences) and two negative (uncomfortable/unsafe and travel issues). Changes described as a result of participating in the project fell into four themes: increased awareness, motivation for further action, physical activity benefits, and no change. Additionally, youth had numerous suggestions for utilizing the data collected that were coded into six themes: maintenance & aesthetics, feature/amenity addition, online park information, park rating/review system, fundraising, and organizing community projects. Finally, six themes emerged regarding who the youth felt could use the tools: frequent park visitors, community groups/organizations, parks and recreation professionals, adults, youth, and everyone. This study revealed a wealth of information about youth experiences conducting park audits for community health promotion. Understanding youth attitudes and preferences can help advance youth empowerment and civic engagement efforts to promote individual and community health.

  1. Modifying CBT for Perinatal Depression: What Do Women Want?

    Science.gov (United States)

    O'Mahen, Heather; Fedock, Gina; Henshaw, Erin; Himle, Joseph A.; Forman, Jane; Flynn, Heather A.

    2012-01-01

    The evidence for the efficacy of CBT for depression during the perinatal period is mixed. This was a qualitative study that aimed to understand the perinatal-specific needs of depressed women in an effort to inform treatment modifications that may increase the relevance and acceptability of CBT during this period. Stratified purposeful sampling…

  2. Performance Auditing Structure of Government

    OpenAIRE

    鈴木, 豊; スズキ, ユタカ; Suzuki, Yutaka

    2001-01-01

    Government audit is called public audit. The objective of government audit is for discharge of public accountability. Scopes of government audit are financial audit and performance audit too from differ business audit. The performance statement by government has to prepare for performance audit. External auditors audit the performance audit. Scope of performance audit is 3Es (Economy, Efficiency, Effectiveness).

  3. Perinatal rights.

    Science.gov (United States)

    Munir, A E

    1984-01-01

    The history of perinatal rights is traced to determine how far the law has settled with reasonable certainty and principles can be drawn from decided cases, where the law remains uncertain. It is unlikely that there will be legislation in the near future to bring the law up to date in these matters. The right to prevent conception is accepted these day by practically all shades of opinion. Opinions on methods may differ, but the dividing line between what is contraception and what amounts to abortion is sometimes difficult to determine. The object of the offense of abortion is to protect human life. Briefly, Section 58 of the British Offences Against the Person Act 1861 makes it an offense for a pregnant woman to try unlawfully to procure her own miscarriage and for any person to try to procure unlawfully the miscarriage of a woman, whether she is pregnant or not. The precise time from which the developing ovum is protected has not been legislatively or judicially determined. In 1962 a report commissioned by the British Council of Churches suggested that for legal purposes conception should be taken to commence with implantation, i.e., about 2 weeks after fertilization. It is possible to argue that human life begins at fertilization but that is not a very convincing arugument these days. A better view seens to be that so long as the postcoital pill is taken before the fertilized egg is implanted in the womb it is contraception rather than abortion. The matter will not be totally free from question until Parliament of the courts determine the issue. The Attorney General's view that this form of postcoital treatment does not constitute a criminal offenses within either Section 58 or 59 of the Offences Against the Person Act 1860 goes a long way towards clarifying the position. Opinions begin to divide again when considering the next step after conception. Regarding abortion, the doctor should ensure that be keeps within the Abortion Act 1967 by acting with a

  4. Retroactive auditing

    OpenAIRE

    2011-01-01

    Retroactive auditing is a new approach for detecting past intrusions and vulnerability exploits based on security patches. It works by spawning two copies of the code that was patched, one with and one without the patch, and running both of them on the same inputs observed during the system's original execution. If the resulting outputs differ, an alarm is raised, since the input may have triggered the patched vulnerability. Unlike prior tools, retroactive auditing does not require developers...

  5. Audit Committees

    OpenAIRE

    2009-01-01

    We have produced this booklet to explain the role of audit committees as they can help to improve how an organisation is governed. In a company, an audit committee is a group of its directors whose main responsibilities are to: advise all directors about the quality of the company’s financial statements; work with the company’s external auditor; and examine the reports of the company’s internal auditor, if it employs one.

  6. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

    Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

  7. AUDIT REPORTING AND CORPORATE GOVERNANCE: LINKS AND IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    George Silviu CORDOȘ

    2014-04-01

    Full Text Available Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility and their part in fraud and error detection. As a result of legal conditions and regulations, audit firms in some jurisdictions have recently started to compile transparency reports, which contain information regarding corporate governance compliance of audit firms. This study aims to investigate if corporate governance has a significant effect on audit reporting and audit quality. Thus, our starting point is the definition of corporate governance, with an emphasis on the transparency principle for efficient corporate governance. We aim to analyse how this principle influences the quality level of the audit report, through a qualitative study. Keeping in mind that corporate governance in audit firms is considered to have a noteworthy effect on audit quality, we expect to find that regulatory bodies expect more transparency from these firms, therefore increasing competitiveness among audit firms concerning audit quality.

  8. Auditing wildlife

    OpenAIRE

    B.K. Reilly; Y. Reillly

    2003-01-01

    Reilly B.K. and Y. Reilly. 2003. Auditing wildlife. Koedoe 46(2): 97–102. Pretoria. ISSN 0075-6458. Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their au...

  9. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  10. Research on audit culture

    Institute of Scientific and Technical Information of China (English)

    王仪

    2016-01-01

    It is the basis of promoting the scientific development of the audit business to strengthen the cultural construction of the audit staff, and also can improve the comprehensive quality of the audit staff. Aiming at the shortcomings of the current audit culture, this paper analyzes the reasons, and then puts forward some countermeasures for the construction of the audit culture, which is the goal of accelerating the construction of the audit culture and enhancing the strength of the audit team.

  11. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  12. History of auditing in Russia. Periodization and challenges of development

    Directory of Open Access Journals (Sweden)

    Iurii N. GUZOV

    2016-06-01

    Full Text Available This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing; establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity.

  13. AUDIT BISNIS

    Directory of Open Access Journals (Sweden)

    Yulius Jogi Cristiawan

    1999-01-01

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

  14. Experiences with perinatal loss from the health professionals’ perspective La vivencia de la pérdida perinatal desde la perspectiva de los profesionales de la salud A experiência da perda perinatal a partir da perspectiva dos profissionais de saúde

    OpenAIRE

    Sonia María Pastor Montero; José Manuel Romero Sánchez; César Hueso Montoro; Manuel Lillo Crespo; Ana Gema Vacas Jaén; María Belén Rodríguez Tirado

    2011-01-01

    The purpose of this paper is to know the experience of health professionals in situations of perinatal death and grief and to describe their action strategies in the management of perinatal loss. A qualitative study with a phenomenological approach was carried out through interviews conducted with 19 professionals. Three thematic categories were identified: Healthcare practice, feelings aroused by perinatal loss and meaning and beliefs about perinatal loss and grief. The results revealed that...

  15. 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.

  16. Perinatal and Childhood Stroke

    Directory of Open Access Journals (Sweden)

    J Gordon Millichap

    2002-03-01

    Full Text Available The epidemiology, risk factors, outcome and prognosis of perinatal and childhood stroke were reviewed at a workshop sponsored by the National Institute of Neurological Disorders and Stroke in Bethesda, MD, on Sept 18 and 19, 2000.

  17. Eliminating Perinatal HIV Transmission

    Centers for Disease Control (CDC) Podcasts

    2012-11-26

    In this podcast, CDC’s Dr. Steve Nesheim discusses perinatal HIV transmission, including the importance of preventing HIV among women, preconception care, and timely HIV testing of the mother. Dr. Nesheim also introduces the revised curriculum Eliminating Perinatal HIV Transmission intended for faculty of OB/GYN and pediatric residents and nurse midwifery students.  Created: 11/26/2012 by Division of HIV/AIDS Prevention.   Date Released: 11/26/2012.

  18. WHEN THE DEATH VISIT THE MATERNITY: PSYCHOLOGICAL ATTENTION DURING THE PERINATAL LOSS

    OpenAIRE

    Sousa, Erica Nascimento de; Arrais, Alessandra da Rocha; Iaconelli,Vera; Muza, Julia Costa

    2013-01-01

    Abstract: This study was based on qualitative methodology in order to know the meaning of perinatal loss to the bereaved families and assess the psychological intervention in situations of perinatal grief. Five families participated in this study who experienced perinatal deaths, a maternity of Brasilia. The psychological record of the psychology of maternity and post-assessment interview death were used as instruments. From the analysis of Bardin (1977), which emerged five categories, namely...

  19. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

    Full Text Available The article explores an issue of the internal audit outsourcing. It indicates the differences between internal audit, outsourcing and cosourcing of this service as well as their advantages and disadvantages. Drawing from the research on internal audit outsourcing the recent market trends were identified as well as motivations for choosing different forms of internal auditing.

  20. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

    Full Text Available The notion of «institution partnerships in the audit» and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients; familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.

  1. HUBUNGAN ANTARA JUDGMENT AUDIT DENGAN RESIKO DAN MATERIALITAS

    Directory of Open Access Journals (Sweden)

    Eko Madyo Sutanto

    2014-12-01

    Full Text Available Laporan audit auditor harus mempertimbangkan masalah materialitas, risiko dan penilaian. Pertimbangan Materialitas termasuk kualitatif dan kuantitatif pertimbangan. Pertimbangan kuantitatif berhubungan dengan kesalahan yang menjadi penentu dalam laporan keuangan. Sementara faktor kualitatif berhubungan dengan penyebab kesalahan tersebut. Untuk menghindari atau meminimalkan risiko audit, menurut Standar Audit seksi 312 menekankan “Risiko audit dan Materialitas dalam Pelaksanaan audit”, maka auditor harus mempertimbangkan dua hal dalam merencanakan audit dan penilaian terhadap ekuitas laporan keuangan secara keseluruhan sesuai dengan prinsip akuntansi berterima umum di Indonesia The audit report of auditor should consider the issue of materiality, risk and valuation. Consideration of Materiality including qualitative and quantitative considerations. Quantitative considerations associated with the error that is needed in the financial statements. While qualitative factors associated with the cause of the error. To avoid or minimize the risk of an audit , according to section 312 Auditing Standards emphasize “Audit Risk and Materiality in audit”, the auditor should consider two things in planning the audit and assessment of the overall equity of financial statements in accordance with generally acceptable accounting principles in Indonesia

  2. An Audit of the Irish National Intellectual Disability Database

    Science.gov (United States)

    Dodd, Philip; Craig, Sarah; Kelly, Fionnola; Guerin, Suzanne

    2010-01-01

    This study describes a national data audit of the National Intellectual Disability Database (NIDD). The NIDD is a national information system for intellectual disability (ID) for Ireland. The purpose of this audit was to assess the overall accuracy of information contained on the NIDD, as well as collecting qualitative information to support the…

  3. An Econometrical Analysis of the Auditing Agricultural Companies´ materiality as an Indicator of Quality

    Directory of Open Access Journals (Sweden)

    MAJLINDA MAQELLARI

    2016-03-01

    Full Text Available This paper provides interview evidence on audit materiality and the answers to the variables regarding the size of the companies,which is audited and the size of auditing company. Significant findings from the research interviews are provided from Focus-Groups Questionnaires as a Method of Collecting Qualitative Data, in our case 215 CPA(Certified Public Accountants from IEKA(Authorized Accountant Experts Institute, Albania. We have designed questionnaires regarding audit judgment based on the materiality; risk assessment, size of the company and the impact that it has in the audit work. Albanian characteristic is that the big companies is audited by Big 4 and other companies by single CPA. The questionnaires emphasize the Albanian auditor characteristic in professional judgment, that is depended in the size of the society who audited or in the size of auditing society, and this audit work we see the experience versus calculative methods.

  4. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  5. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  6. PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT

    Directory of Open Access Journals (Sweden)

    Anca Oana CHIȘ

    2014-11-01

    Full Text Available Professional judgement represents the key to a succesful audit engagement. In order for the auditors to use their professional judgment correctly, they must know the rules and standards, both those related to accounting and audit.ISA 200 emphasizes the importance of exercising professional judgment in the planning phase and in the auditor's audit work. Judgment is exercised by an auditor whose training, knowledge and experience have assisted in developing the skills needed to achieve reasonable judgments. The article is a theoretical one, its main objective being the study of professional judgement in audit engagements. Professional judgment was analyzed using a qualitative research methodology, taking into considerationdefinitions from auditing standards and presenting the work of researchers all over the world, while emphasizing specific situations in which judgement is used. Our study draws the attention to the importance of the professional judgement during audit and the obligation of each auditor to use it appropriately.

  7. The Future of Audit

    Directory of Open Access Journals (Sweden)

    Danielle Lombardi

    2014-10-01

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

  8. Audit Information Management System

    Data.gov (United States)

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

  9. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

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

  10. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  11. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

    Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.

  12. Creation of Auditing Knowledge:

    DEFF Research Database (Denmark)

    Liempd, Dennis van

      Even though auditing research could play a role in understanding the many challenges that are threatening the profession, and in providing possible solutions, it seems to have failed in adequately doing so. This is for a major part because of a lack of research into auditing's basic assumptions......, and a too one-sided view on the creation of auditing knowledge. The purpose of this paper is to call for more (diverse) research in this area. Earlier calls have been few and far between, and have not resulted in a lot of research. Within the last two decades though, the auditing universe has changed so...... much that high-quality auditing research never has been needed more. By reviewing available literature challenges to the auditing profession are explored, and the creation of knowledge in general and auditing knowledge in particular are discussed with respect to methodological approaches and operative...

  13. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  14. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  15. Perinatal morbidity and mortality due to preterm deliveries in a referral hospital, in rural India: a cross sectional study

    Directory of Open Access Journals (Sweden)

    Mahesh R. Asalkar

    2013-08-01

    Conclusion: This manuscript describes the design, methodology used and the three years result of this cross sectional study to analyze and audit the perinatal mortality and morbidity due to preterm deliveries in a tertiary care teaching hospital of rural area of Maharashtra. [Int J Reprod Contracept Obstet Gynecol 2013; 2(4.000: 555-561

  16. 46 CFR Sec. 12 - Audit.

    Science.gov (United States)

    2010-10-01

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

  17. Shared responsibility for electronic records: governance in perinatal data entry.

    Science.gov (United States)

    Craswell, Alison; Moxham, Lorna; Broadbent, Marc

    2014-01-01

    This paper presents research undertaken as part of a larger research project to examine the factors that influence midwives when entering perinatal data. A grounded theory methodology was used to undertake qualitative interviews with 15 participants from 12 different hospitals across Queensland, Australia using three different systems for perinatal data collection. The findings surrounding accountability are presented revealing that a shift in governance relating to responsibility and accountability is not occurring in midwifery units across Queensland. Without assignation of responsibility for entries and accountability for mistakes or omissions, perinatal data records can be left incomplete or inaccurate. Increasing use of electronic health records and creation of digital hospitals indicates these issues are highly relevant in planning for these services.

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

    African Journals Online (AJOL)

    Toshiba

    Key words: Business Risk Auditing, Audit firms, Kenya. Introduction ... reporting requirements in the 1990s, coupled with more dynamic client business .... shareholders and the general users of audited financial information especially after the ...

  19. Perinatal risk factors for strabismus

    DEFF Research Database (Denmark)

    Torp-Pedersen, Tobias; Boyd, Heather A; Poulsen, Gry;

    2010-01-01

    Little is known about the aetiological factors underlying strabismus. We undertook a large cohort study to investigate perinatal risk factors for strabismus, overall and by subtype.......Little is known about the aetiological factors underlying strabismus. We undertook a large cohort study to investigate perinatal risk factors for strabismus, overall and by subtype....

  20. Audit mode change,corporate governance and audit effort

    Institute of Scientific and Technical Information of China (English)

    Limei; Cao; Wanfu; Li; Limin; Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources.The results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was weak.However,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance.Since the change in audit mode,the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly,relative to smaller firms.The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations,risk-based auditing is being achieved to a degree,reasonable and effective corporate governance helps to optimize audit resource allocation,and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability.Overall,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  1. Audit Management System

    CERN Document Server

    Alconada, Federico

    2015-01-01

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

  2. 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.

  3. Perinatal programming by inflammation.

    Science.gov (United States)

    Spencer, Sarah J; Meyer, Urs

    2017-07-01

    Since Levine and then Barker's seminal work mid to late last century demonstrating the importance of early life environment, intensive research has revealed the plasticity, vulnerability and resilience of the developing brain to environmental challenges. In particular, early exposure to infectious pathogens and inflammatory stimuli has a lasting impact on brain and behavior. These data establish clear effects on vulnerability to later disease and neuroinflammatory injury, cognitive function and emotionality, and even responses to pain and susceptibility to metabolic disorders. They also highlight the issues with defining rodent models of complex diseases like autism spectrum disorders and schizophrenia, as well as the complexity of experimental design, for instance when deciding the appropriate allocation of subjects to experimental groups when dealing with whole-litter manipulations in rodents. The studies presented in this special issue of Brain Behavior and Immunity are a collection of the very latest advances in the science of perinatal inflammation and its implications for perinatal programming of brain and behavior. Copyright © 2017 Elsevier Inc. All rights reserved.

  4. Postdatism -- a perinatal problem?

    Science.gov (United States)

    Chhabra, S; Sood, S

    1990-01-01

    It has been traditionally accepted that maternal and fetal complications are at their lowest levels 37-42 weeks into gestation. 20% of pregnancies completed after 42 weeks gestation are thought to be affected by the postmaturity syndrome of uteroplacental insufficiency resulting in oligohydramnios, meconium passage, loss of fetal subcutaneous tissue, fetal asphyxia, and fetal death. Some workers, however, have also found that pregnancies completed between 40 and 42 weeks carry significant risk. The authors explored this question in a case-control study of 464 women seen at the Mahatma Gandhi Institute of Medical Sciences in Maharashtra, India. The cases of postdatism occurred in the absence of any other medical or obstetric problem. The operative delivery rate increased significantly among these patients compared to deliveries between 39 and 40 weeks. There was neither significant asphyxia nor perinatal loss in term completed normal patients. Asphyxia and perinatal mortality did, however, occur with postdatism. The authors note the likely role of oligohydramnios combined with placental dysfunction.

  5. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  6. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

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

  7. Audit in clinical practice.

    Science.gov (United States)

    Modayil, Prince Cheriyan; Panchikkeel, Ragesh Kuyyattil; Alex, Nisha

    2009-06-01

    Audit dates back to as early as 1750 BC when king Hammurabi of Babylon instigated audit for clinicians with regard to outcome. Clinical audit is a way of fi nding out whether we are doing what we should be doing. It also verifi es whether we are applying the best practice. An audit cycle involves setting-up of standards, measuring current practice, comparing results with standards (criteria), changing practice and re-auditing to make sure practice has improved A 'clinical audit' is a quality improvement process that seeks to improve patient care and clinical outcomes through a systematic review of care against explicit criteria, and the implementation of change. Changes are implemented at an individual, team or service level and a subsequent re-audit is done to confi rm improvement in health care delivery. The importance of audit in healthcare sector needs to be appreciated by the relevant authorities. The most frequently cited barrier to successful audit is the failure of organizations to provide suffi cient fund and protected time for healthcare teams.

  8. Complex logistics audit system

    Directory of Open Access Journals (Sweden)

    Zuzana Marková

    2010-02-01

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

  9. Perinatal antidepressant use: understanding women's preferences and concerns.

    Science.gov (United States)

    Battle, Cynthia L; Salisbury, Amy L; Schofield, Casey A; Ortiz-Hernandez, Samia

    2013-11-01

    Perinatal depression is prevalent and linked with a host of adverse consequences for women and newborns. Rates of engagement in depression treatment are, however, strikingly low among pregnant and postpartum women, with the majority of affected women receiving no mental health treatment. Research indicates that perinatal women are extremely reluctant to take antidepressant medications, yet the nature of women's concerns and treatment decision- making patterns have not been well documented. Developing a clearer understanding of women's treatment preferences and behaviors may help identify solutions to the under-treatment of perinatal depression. In this mixed methods study, we conducted in-depth interviews with 61 pregnant women, approximately half of whom were experiencing clinical levels of depression. In addition to assessing psychiatric diagnoses, symptoms, and functional impairment, we conducted qualitative interviews addressing women's preferences for depression treatment, concerns, and decision-making patterns. Consistent with prior reports, women were significantly more likely to voice a preference for non-pharmacologic depression treatments, as opposed to antidepressant medications. Many depressed women reported a great degree of uncertainty regarding how to treat their depression, and those with more severe depression symptoms were more likely to endorse decisional conflict. Analysis of qualitative comments yielded detailed information about the nature of women's concerns and preferences related to use of antidepressant medications and other aspects of treatment engagement. We discuss findings in the context of improving patient-centered care for perinatal depression.

  10. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

    Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  11. Measuring the value of internal audit in the banking industry

    Directory of Open Access Journals (Sweden)

    Clara-Iulia Zinca (Voiculescu

    2016-09-01

    The results of the study suggest that most organizations use methods that contain mainly quantitative and less qualitative elements. There are differences between banks and other types of organizations in terms of the methods and practices used, but also on the importance showed to measurement of internal audit value. In addition, the findings confirm that there is room for improving the methods and practices used, so that the audit function gains value and credibility.

  12. Auditing clinical research data: objectives, applications and results.

    Science.gov (United States)

    Justice, R L

    1983-01-01

    Formal auditing of clinical research data has become a standard contemporary practice within the pharmaceutical industry. Its basic purpose is to provide documentation relevant to an assessment of the quality and integrity of data collected in the course of a clinical trial. This paper outlines the audit procedures developed within one major pharmaceutical firm. These procedures require an intensive investigation of internal and external aspects of study management, records management, data entry, data analysis and statistical report preparation. A qualitative evaluation of the results achieved by this auditing procedure are presented.

  13. Relief Aid Carefully Audited

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In a recent interview with the national TV broadcaster CCTV,Wang Zhongxin,Director of the Social Security Audit Department at the National Audit Office,talks about the procedures that are in effect to ensure relief supplies for the Wenchuan earthquake victims reach the end users. Excerpts of

  14. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  15. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

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

    Directory of Open Access Journals (Sweden)

    Darius Vaicekauskas, Jonas Mackevičius

    2014-02-01

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

  17. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

    The spread of the rationality and techniques of financial accounting into new systems for measuring, ranking and auditing performance represents one of the most important and defining features of contemporary governance. Audit procedures are redefining accountability, transparency, and good...... these new financialized techniques of governance, not least through the work of the ‘Big 4’ accountancy firms, and trace their impact across a number of different fields, from administration and the military to business corporations and universities. Following Strathern’s observation that audit is ‘where...... the financial and the moral meet’ we ask, what new kinds of ‘ethics of accountability’ does audit produce? We build on the work of Mitchell (1999), Trouillot (2001) and Merry (2011) to identify five ways in which the techniques and logics of financial accountancy have notable ‘audit effects...

  18. Perinatal psychiatric disorders: an overview.

    Science.gov (United States)

    Paschetta, Elena; Berrisford, Giles; Coccia, Floriana; Whitmore, Jennifer; Wood, Amanda G; Pretlove, Sam; Ismail, Khaled M K

    2014-06-01

    Perinatal mental illness has a significant implication on maternal health, birth outcomes, and the offspring's development. Prevalence estimates of perinatal psychiatric illnesses range widely, with substantial heterogeneity in different population studies, with a lower prevalence rate in high- rather than low- or middle-income countries. Because of the potential negative impact on maternal and child outcomes and the potential lability of these disorders, the perinatal period is a critical time to identify psychiatric illnesses. Thus, obstetricians and midwives play a crucial role in assessing women's mental health needs and to refer identified women promptly for multidisciplinary specialist assessment. However, there is still limited evidence on best practice assessment and management policies during pregnancy and postpartum. This review focuses on the prevalence of common perinatal mental disorders and antenatal screening policies to identify women at risk. The effect of these conditions and their management on pregnancy, fetal outcomes, and child development are discussed. Copyright © 2014 Mosby, Inc. All rights reserved.

  19. 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.

  20. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  1. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

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

  2. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  3. Countrywide analysis of perinatal outcome.

    Science.gov (United States)

    Stembera, Z; Kravka, A; Mandys, F

    1988-01-01

    The computer laboratory of the Research Institute for the Care of Mother and Child in Prague performs annually a countrywide analysis of perinatal outcome in order to obtain a background for the preparation of the optimal strategy for improving perinatal care in CSR in the future. The total as well as weight specific perinatal mortality rate further sub-divided into early neonatal death rate and late fetal death rate and differentiated according to the birthweight, was correlated with the incidence of different factors influencing the perinatal mortality rate both countrywide and for each of the eight provinces of CSR. This way a correlation was found between some of the mentioned perinatal outcomes and e.g. instrumental equipment of obstetrical departments and neonatal intensive care units, frequency of caesarean sections, or transport of LBW newborns in incubators or "in utero" etc. The results of this analysis have proved that there still remain in some provinces opportunity for further decrease in perinatal mortality due to the incomplete observance of the two intervention strategies "Risk approach" and "New technology" which were introduced in the whole country during the last 10 years.

  4. Equality Audits in Education: Exercises in Compliance or Frameworks for Inclusion?

    Science.gov (United States)

    Morrison, Marlene

    2007-01-01

    Ethnography is used sparingly in audits, giving "richness" to phenomena which are preferably measured rather than interrogated. This paper considers the development of qualitative tools for equality audits in education settings, drawing upon an equal status review conducted in Ireland during 2005-2006 with dual interests in…

  5. Perinatal programming prevention measures.

    Science.gov (United States)

    Larguía, A Miguel; González, María Aurelia; Dinerstein, Néstor Alejandro; Soto Conti, Constanza

    2015-01-01

    Over the past 10 years, there has been outstanding scientific progress related to perinatal programming and its epigenetic effects in health, and we can anticipate this trend will continue in the near future. We need to make use and apply these achievements to human neurodevelopment via prevention interventions. Based on the concept of the interaction between genome and ambiome, this chapter proposes low-cost easy-implementation preventive strategies for maternal and infant health institutions.Breastfeeding and human milk administration are the first preventive measures, as has been reviewed in the policy statement of the American Academy of Pediatrics. Another strategy is the Safe and Family-Centered Maternity Hospitals initiative that promotes and empowers the inclusion of the families and the respect for their rights, especially during pregnancy and birth. (This change of paradigm was approved and is recommended by both United Nations Children's Fund, UNICEF, and Pan American Health Organization, PAHO.) Then, there is also an important emphasis given to the sacred hour-which highlights the impact of bonding, attachment, and breastfeeding during the first hour of life-the pain prevention and treatment in newborns, the control of the "new morbidity" represented by late preterm infants, and finally, the importance of avoiding intrauterine and extrauterine growth restriction. (However, there are not yet clear recommendations about nutritional interventions in order to diminish the potential metabolic syndrome consequence in the adult.).

  6. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  7. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  8. TTVP Audit Database

    Data.gov (United States)

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

  9. Recovery Audit Program

    Data.gov (United States)

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

  10. Internal auditing in hospitals.

    Science.gov (United States)

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

    The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed? Internal auditors in hospitals allocate their time primarily to financial/compliance and operational types of audits, as do their counterparts. The current trend is toward more operational types of audits. In the early years of employment, staff turnover in hospitals is significantly higher than in all combined industries, often leading to internal auditors' filling other positions in the organization. Hospital staff salaries are higher than are salaries in other industries combined. Staff composition continues to reflect the growing presence of women in the field. The majority of internal auditing directors believe that their salaries are fair, would recommend internal auditing as a career position, and are treated as valued consultants in the organization.

  11. Spreadsheet Auditing Software

    OpenAIRE

    2010-01-01

    It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors can be reduced by following spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is in the detection of these errors. However, little research exists to establish the usefulness of software tools in the auditing of spre...

  12. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  13. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  14. 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.

  15. Auditing of environmental management system

    Directory of Open Access Journals (Sweden)

    Čuchranová Katarína

    2001-12-01

    Full Text Available Environmental auditing has estabilished itself as a valueable instrument to verify and help to improve the environmental performance.Organizations of all kinds may have a need to demonstrate the environmental responsibility. The concept of environmental management systems and the associated practice of environmental auditing have been advanced as one way to satisfy this need.These system are intended to help an organization to establish and continue to meet its environmental policies, objectives, standards and other requirements.Environmental auditing is a systematic and documented verification process of objectively obtaining and evaluating audit evidence to determine whether an organizations environmental management system conforms to the environmental management system audit criteria set by the organization and for the communication of the results of this process to the management.The following article intercepts all parts of preparation environmental auditing.The audit programme and procedures should cover the activities and areas to be considered in audits, the frequency of audits, the responsibilities associated with managing and conducting audits, the communication of audit results, auditor competence, and how audits will be conducted.The International Standard ISO 140011 estabilishes the audit procedures that determine conformance with EMS audit criteria.

  16. Improving perinatal outcome: towards individualized care

    NARCIS (Netherlands)

    Kazemier, B.M.

    2015-01-01

    Unfortunately not all pregnancies and deliveries take place without complications. Complications during pregnancy or delivery can lead to maternal morbidity and poor perinatal outcomes such as perinatal mortality or (severe) neonatal morbidity. First assessment in antenatal care is to distinguish

  17. 20 CFR 656.20 - Audit procedures.

    Science.gov (United States)

    2010-04-01

    ... application is selected for audit, the Certifying Officer shall issue an audit letter. The audit letter will... the date of the audit letter, by which the required documentation must be submitted; and (3) Advise...

  18. Communication of Audit Risk to Students.

    Science.gov (United States)

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

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

  19. Energy audits at 48 hospitals

    Science.gov (United States)

    Hirst, E.

    1981-11-01

    Staff at the Oak Ridge Associated Universities (ORAU) conducted energy audits at 48 hospitals in four states (New York, Pennsylvania, Virginia, Tennessee) between 1978 and 1980. Staff at the Oak Ridge National Laboratory (ORNL) and ORAU developed and organized a computerized data base containing information from these audits. This paper describes the ORAU audit process; summarizes the data collected from these audits on hospital characteristics annual energy use, and the audit recommendations; and analyzes the audit data in terms of cost effectiveness, type of recommendations, and the relationship between potential energy saving and characteristics of the individual hospital.

  20. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

  1. 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...

  2. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  3. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  4. Internal Audit and Risk Management

    OpenAIRE

    Constantin Nicolae Vasile; Alexandru Georgiana

    2011-01-01

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

  5. Software Engineering Reviews and Audits

    CERN Document Server

    Summers, Boyd L

    2011-01-01

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

  6. MRI of perinatal brain injury

    Energy Technology Data Exchange (ETDEWEB)

    Rutherford, Mary; Allsop, Joanna [Imperial College, Robert Steiner MR Unit, Perinatal Imaging, MRC Clinical Sciences Centre, Hammersmith Hospital, London (United Kingdom); Martinez Biarge, Miriam [La Paz University Hospital, Dept of Neonatology, Madrid (Spain); Counsell, Serena [Imperial College, Robert Steiner MR Unit, Neonatal Medicine, MRC Clinical Sciences Centre, Hammersmith Hospital, London (United Kingdom); Cowan, Frances [Imperial College, Dept of Paediatrics, Hammersmith Hospital, London (United Kingdom)

    2010-06-15

    MRI is invaluable in assessing the neonatal brain following suspected perinatal injury. Good quality imaging requires adaptations to both the hardware and the sequences used for adults or older children. The perinatal and postnatal details often predict the pattern of lesions sustained and should be available to aid interpretation of the imaging findings. Perinatal lesions, the pattern of which can predict neurodevelopmental outcome, are at their most obvious on conventional imaging between 1 and 2 weeks from birth. Very early imaging during the first week may be useful to make management decisions in ventilated neonates but brain abnormalities may still be subtle using conventional sequences. Diffusion-weighted imaging (DWI) is very useful for the early identification of ischaemic tissue in the neonatal brain but may underestimate the final extent of injury, particularly basal ganglia and thalamic lesions. MR imaging is an excellent predictor of outcome following perinatal brain injury and can therefore be used as a biomarker in interventional trials designed to reduce injury and improve neurodevelopmental outcome. (orig.)

  7. Pharmacological neuroprotection after perinatal asphyxia

    NARCIS (Netherlands)

    Fan, Xiyong; van Bel, Frank

    2010-01-01

    Recent progress has provided us with several promising neuroprotective compounds to reduce perinatal hypoxic-ischemic (HI) brain injury. In the early post HI phase, therapies can be concentrated on ion channel blockage (Xenon), anti-oxidation (allopurinol, 2-iminobiotin, and indomethacin), anti-infl

  8. FACTORS CONTRIBUTING TO PERINATAL MORTALITY : OPTIMIZING OUTCOME

    Directory of Open Access Journals (Sweden)

    Lakshmi

    2015-03-01

    Full Text Available OBJECTIVE: To evaluate the various causes of perinatal deaths and adopt strategies to improve perinatal outcome at a referral teaching hospital in North Kerala. METHODS: A prospective observational study conducted at Institute of Maternal and Child Health, Government Medical College, Kozhikode. All perinatal deaths during the period January 2013 to December 2014 were analysed and from this factors responsible for perinatal deaths were identified. RESULTS: Out of total 30,042 deliveries , there were 966 perinatal deaths during the study period. 566 were still births and 400 early neonatal deaths. The perinatal mortality rate was 31.1 per 1000 live births. Perinatal asphyxia was the major cause of perinatal mortality. The important factors contributing to perinatal asphyxia were prematurity (39%, abruptio placenta (19% and MSAF ( 12%. Among the antenatal factors, hypertensive disorders of pregnancy leading to iatrogenic elective preterm delivery were the most important. CONCLUSION: Perinatal asphyxia due to prematurity and low birth weight emerged as the most important cause of perinatal mortality in this study and hypertensive disorders of pregnancy were the most important antenatal complication leading to prematurity

  9. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  10. 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...

  11. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

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

  12. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  13. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  14. Spreadsheet Auditing Software

    CERN Document Server

    Nixon, David

    2010-01-01

    It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors can be reduced by following spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is in the detection of these errors. However, little research exists to establish the usefulness of software tools in the auditing of spreadsheets. This paper documents and tests office software tools designed to assist in the audit of spreadsheets. The test was designed to identify the success of software tools in detecting different types of errors, to identify how the software tools assist the auditor and to determine the usefulness of the tools.

  15. 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.

  16. Auditing of chromatographic data.

    Science.gov (United States)

    Mabie, J T

    1998-01-01

    During a data audit, it is important to ensure that there is clear documentation and an audit trail. The Quality Assurance Unit should review all areas, including the laboratory, during the conduct of the sample analyses. The analytical methodology that is developed should be documented prior to sample analyses. This is an important document for the auditor, as it is the instrumental piece used by the laboratory personnel to maintain integrity throughout the process. It is expected that this document will give insight into the sample analysis, run controls, run sequencing, instrument parameters, and acceptance criteria for the samples. The sample analysis and all supporting documentation should be audited in conjunction with this written analytical method and any supporting Standard Operating Procedures to ensure the quality and integrity of the data.

  17. Construct Validity of the Infant Motor Profile: Relation with Prenatal, Perinatal, and Neonatal Risk Factors

    Science.gov (United States)

    Heineman, Kirsten R.; La Bastide-Van Gemert, Sacha; Fidler, Vaclav; Middelburg, Karin J.; Bos, Arend F.; Hadders-Algra, Mijna

    2010-01-01

    Aim: The Infant Motor Profile (IMP) is a qualitative assessment of motor behaviour of infants aged 3 to 18 months. The aim of this study was to investigate construct validity of the IMP through the relation of IMP scores with prenatal, perinatal, and neonatal variables, including the presence of brain pathology indicated by neonatal ultrasound…

  18. 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.

  19. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  20. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  1. Audit Maturity Model

    Directory of Open Access Journals (Sweden)

    Bhattacharya Uttam

    2014-01-01

    Full Text Available Today it is crucial for organizations to pay even greater attention on quality management as the importance of this function in achieving ultimate business objectives is increasingly becoming clearer. Importance of the Quality Management (QM Function in achieving basic need by ensuring compliance with Capability Maturity Model Integrated (CMMI / International Organization for Standardization (ISO is a basic demand from business nowadays. However, QM Function and its processes need to be made much more mature to prevent delivery outages and to achieve business excellence through their review and auditing capability. Many organizations now face challenges in determining the maturity of the QM group along with the service offered by them and the right way to elevate the maturity of the same. The objective of this whitepaper is to propose a new model –the Audit Maturity Model (AMM which will provide organizations with a measure of their maturity in quality management in the perspective of auditing, along with recommendations for preventing delivery outage, and identifying risk to achieve business excellence. This will enable organizations to assess QM maturity higher than basic hygiene and will also help them to identify gaps and to take corrective actions for achieving higher maturity levels. Hence the objective is to envisage a new auditing model as a part of organisation quality management function which can be a guide for them to achieve higher level of maturity and ultimately help to achieve delivery and business excellence.

  2. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  3. From Auditing to Editing.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    Clarity in communication is important for workers in the General Accounting Office since much of the auditing work must be committed to paper if Congress, government officials and employees, or the public are to benefit. As a result an extensive writing improvement program was launched and this booklet written. Part 1 covers basic communication…

  4. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

    The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going-concern reporting. Even though the Nordic countries have similar legal systems and, for all practical purposes...

  5. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  6. Information Systems Security Audit

    Directory of Open Access Journals (Sweden)

    Gheorghe Popescu

    2007-12-01

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

  7. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  8. System Analysis in Developing an Effective Government Internal Audit System

    Directory of Open Access Journals (Sweden)

    Maliki Heru Santosa

    2016-01-01

    Full Text Available Units of Government Internal Audit (GIA play a significant role in developing a system of good governance. They contribute to the improvement of public services delivery and the welfare of society. But some current governance issues in Indonesia, such as corruption, accountability and performance problems, raise questions concerning the effectiveness of Indonesia’s GIA units. The complexity of these issues requires cybernetic study to find holistic and effective solutions. The objective of this study is to examine the effectiveness of government internal audit systems in order to enhance the professionalism of government internal auditors and the maturity of the management processes that they audit.  This research was based on qualitative approaches with systems methodology. The instruments used during the research were regulatory analysis, survey, and in-depth interviews. The survey involved 205 Chief Audit Executives (CAE of Government Internal Supervisory Apparatus (GISA in national government and regional governments, and was conducted on-line or on paper. The survey was complemented by in-depth interview with 24 (twenty four senior stakeholders representing practitioners (the CAE of GISA units, internal users (governors, mayors, heads of regional planning agencies, external users (Indonesia’s Supreme Audit Board, SAB, regulators, and associations of professional internal auditors, both private sector (IIA and public sector (AAIPI. The research found that the effort of enhancing the role of the GIA units should be seen holistically. The improvement of the role of GIA units related to the stakeholders, including management line of the organization, the SAB, professional associations, regulators, and law enforcement officials as well as other factors. The arrangement of the internal audit system could allow the government auditors to improve their professionalism and help line management to mature their management processes. The emerging

  9. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    National Research Council Canada - National Science Library

    Daniel Vîlsanoiu; Mihaela Serban

    2010-01-01

      This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit...

  10. Estimating risks of perinatal death.

    Science.gov (United States)

    Smith, Gordon C S

    2005-01-01

    The relative and absolute risks of perinatal death that are estimated from observational studies are used frequently in counseling about obstetric intervention. The statistical basis for these estimates therefore is crucial, but many studies are seriously flawed. In this review, a number of aspects of the approach to the estimation of the risk of perinatal death are addressed. Key factors in the analysis include (1) the definition of the cause of the death, (2) differentiation between antepartum and intrapartum events, (3) the use of the appropriate denominator for the given cause of death, (4) the assessment of the cumulative risk where appropriate, (5) the use of appropriate statistical tests, (6) the stratification of analysis of delivery-related deaths by gestational age, and (7) the specific features of multiple pregnancy, which include the correct determination of the timing of antepartum stillbirth and the use of paired statistical tests when outcomes are compared in relation to the birth order of twin pairs.

  11. Duelo perinatal: el duelo olvidado

    OpenAIRE

    Vicente Sáez, Natalia

    2014-01-01

    [ES] El presente trabajo supone una revisión bibliográfica del duelo perinatal. Durante dácadas este dolor no ha sido reconocido y la actitud principal ante el mismo era la de negar la pérdida, tratando de eliminar, en la mayor brevedad posible toda señal de su existencia. Sin embargo, a partir de los años 60, la percepción social de lo que supone tener un hijo cambia significativamente y el duelo perinatal comienza a ser objeto de interés clínico y científico. El trabajo que nos ocupa hace r...

  12. [Psychosocial factors influencing the perinatal health care satisfaction of parturients].

    Science.gov (United States)

    Takács, L; Kodysová, E

    2011-06-01

    To give an overview of the main psychosocial factors influencing the perinatal health care satisfaction of parturients and present recommendations for good practice. Original study. Department of Psychology, Faculty of Philosophy, Charles University, Prague. Qualitative methodology--content analysis of 189 childbirth narratives written by parturients and demi-structured interviews with 44 parturients. Seven dimensions of perinatal health care satisfaction of parturients were identified: 1. staff attitude and behavior; 2. staff communication; 3. parturient's participation in decision-making; 4. support of early mother-baby contact; 5. breastfeeding support; 6. mother-baby friendliness of maternity unit operation rules; 7. clarity of maternity unit operation rules. The most important dimensions include empathy and psychological support, respect for privacy and feelings of shame, relational symmetry/asymmetry and quality of provided information. Psychosocial aspects are a decisive criterion of perinatal health care satisfaction of parturients. Psychological competences of health care providers and staff make an inseparable part of their competence, with communication skills development and prevention and therapy of the burn-out syndrome deserving special attention.

  13. Cytokines and perinatal brain injury.

    Science.gov (United States)

    Silverstein, F S; Barks, J D; Hagan, P; Liu, X H; Ivacko, J; Szaflarski, J

    1997-01-01

    A rapidly expanding body of data provides support for the hypothesis that pro-inflammatory cytokines including interleukin-1 beta (IL-1 beta), and tumor necrosis factor-alpha (TNF-alpha) are expressed acutely in injured brain and contribute to progressive neuronal damage. Little is known about the pathogenetic role of these cytokines in perinatal brain injury. Recent experimental studies have incorporated two closely related in vivo perinatal rodent brain injury models to evaluate the role(s) of pro-inflammatory cytokines in the progression of neuronal injury: a perinatal stroke model, elicited by unilateral carotid artery ligation and subsequent timed exposure to 8% oxygen in 7-day-old rats, and a model of excitotoxic injury, elicited by stereotactic intra-cerebral injection of the selective excitatory amino acid agonist NMDA. Each of these lesioning methods results in reproducible, quantifiable focal forebrain injury at this developmental stage. Acute brain injury, evoked by cerebral hypoxia-ischemia or excitotoxin lesioning, results in transient marked increases in expression of IL-1 beta, and TNF-alpha mRNA in brain regions susceptible to irreversible injury, and there is evidence that pharmacological antagonism of IL-1 receptors can attenuate injury in both models. Recent studies also suggest that complementary strategies, based on pharmacological antagonism of platelet activating factor and on neutrophil depletion can also limit the extent of irreversible injury. In summary, current data suggest that pro-inflammatory cytokines contribute to the progression of perinatal brain injury, and that these mediators are important targets for neuroprotective interventions in the acute post-injury period.

  14. [Evidence-based management of perinatal depression].

    Science.gov (United States)

    Chang, Mei-Yueh; Chen, Chung-Hey

    2008-04-01

    Perinatal depression, which may occur from pregnancy to one year after childbirth, is recognized by the World Health Organization as a significant health issue affecting women. Depression during the perinatal period can have enormous consequences, not only affecting the health of the woman herself but also influencing her interaction with her children and other family members. This article introduces several depression screening tools and evidence-based nonpharmacological managements of perinatal depression. There are some fairly valid and feasible screening methods, among which routinely screening perinatal women with EPDS (Edinburgh Perinatal Depression Scale) or BDI (Beck Depression Inventory) in the primary care setting is practicable. A survey of the limited literature available reveals that interpersonal psychotherapy, cognitive behavior therapy and listening to music provide quantifiable depression amelioration effects for perinatal women. More scientific research moderated by women's life experiences and preferences should be conducted, however, and applied to improve women's health.

  15. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements... completes an audit conforming to generally accepted auditing standards of the consolidated financial... consolidated financial statement as a whole and subjects the accompanying financial information to the auditing...

  16. The Informatics Audit - A Collaborative Process

    OpenAIRE

    Ciurea, Cristian

    2010-01-01

    The paper present issues regarding the audit in informatics field, the audit seen as a collaborative process and how the collaborative banking systems are audited. In this paper, the methodology and techniques for an effective audit process are described. There are highlighted some aspects regarding the assessment of collaborative systems and specific flows of informatics audit.

  17. The Informatics Audit - A Collaborative Process

    Directory of Open Access Journals (Sweden)

    Cristian CIUREA

    2010-01-01

    Full Text Available The paper present issues regarding the audit in informatics field, the audit seen as a collaborative process and how the collaborative banking systems are audited. In this paper, the methodology and techniques for an effective audit process are described. There are highlighted some aspects regarding the assessment of collaborative systems and specific flows of informatics audit.

  18. 32 CFR 37.1325 - Periodic audit.

    Science.gov (United States)

    2010-07-01

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

  19. 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...

  20. 11 CFR 9038.1 - Audit.

    Science.gov (United States)

    2010-01-01

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

  1. 20 CFR 655.1312 - Audits.

    Science.gov (United States)

    2010-04-01

    ... application is selected for audit, the CO will issue an audit letter to the employer/applicant. The audit... fewer than 14 days and no more than 30 days from the date of the audit letter, by which the required documentation must be received by the CO; and (3) Advise that failure to comply with the audit process may...

  2. Utility of local health registers in measuring perinatal mortality: a case study in rural Indonesia.

    Science.gov (United States)

    Burke, Leona; Suswardany, Dwi Linna; Michener, Keryl; Mazurki, Setiawaty; Adair, Timothy; Elmiyati, Catur; Rao, Chalapati

    2011-03-17

    Perinatal mortality is an important indicator of obstetric and newborn care services. Although the vast majority of global perinatal mortality is estimated to occur in developing countries, there is a critical paucity of reliable data at the local level to inform health policy, plan health care services, and monitor their impact. This paper explores the utility of information from village health registers to measure perinatal mortality at the sub district level in a rural area of Indonesia. A retrospective pregnancy cohort for 2007 was constructed by triangulating data from antenatal care, birth, and newborn care registers in a sample of villages in three rural sub districts in Central Java, Indonesia. For each pregnancy, birth outcome and first week survival were traced and recorded from the different registers, as available. Additional local death records were consulted to verify perinatal mortality, or identify deaths not recorded in the health registers. Analyses were performed to assess data quality from registers, and measure perinatal mortality rates. Qualitative research was conducted to explore knowledge and practices of village midwives in register maintenance and reporting of perinatal mortality. Field activities were conducted in 23 villages, covering a total of 1759 deliveries that occurred in 2007. Perinatal mortality outcomes were 23 stillbirths and 15 early neonatal deaths, resulting in a perinatal mortality rate of 21.6 per 1000 live births in 2007. Stillbirth rates for the study population were about four times the rates reported in the routine Maternal and Child Health program information system. Inadequate awareness and supervision, and alternate workload were cited by local midwives as factors resulting in inconsistent data reporting. Local maternal and child health registers are a useful source of information on perinatal mortality in rural Indonesia. Suitable training, supervision, and quality control, in conjunction with computerisation to

  3. Evaluation of the organisation and effectiveness of internal audits to govern patient safety in hospitals: a mixed-methods study.

    Science.gov (United States)

    van Gelderen, Saskia C; Zegers, Marieke; Boeijen, Wilma; Westert, Gert P; Robben, Paul B; Wollersheim, Hub C

    2017-07-10

    Hospital boards are legally responsible for safe healthcare. They need tools to assist them in their task of governing patient safety. Almost every Dutch hospital performs internal audits, but the effectiveness of these audits for hospital governance has never been evaluated. The aim of this study is to evaluate the organisation of internal audits and their effectiveness for hospitals boards to govern patient safety. A mixed-methods study consisting of a questionnaire regarding the organisation of internal audits among all Dutch hospitals (n=89) and interviews with stakeholders regarding the audit process and experienced effectiveness of audits within six hospitals. Response rate of the questionnaire was 76% and 43 interviews were held. In every responding hospital, the internal audits followed the plan-do-check-act cycle. Every hospital used interviews, document analysis and site visits as input for the internal audit. Boards stated that effective aspects of internal audits were their multidisciplinary scope, their structured and in-depth approach, the usability to monitor improvement activities and to change hospital policy and the fact that results were used in meetings with staff and boards of supervisors. The qualitative methods (interviews and site visits) used in internal audits enable the identification of soft signals such as unsafe culture or communication and collaboration problems. Reported disadvantages were the low frequency of internal audits and the absence of soft signals in the actual audit reports. This study shows that internal audits are regarded as effective for patient safety governance, as they help boards to identify patient safety problems, proactively steer patient safety and inform boards of supervisors on the status of patient safety. The description of the Dutch internal audits makes these audits replicable to other healthcare organisations in different settings, enabling hospital boards to complement their systems to govern patient

  4. RECURRENT PERINATAL LOSS: A CASE STUDY*

    OpenAIRE

    1999-01-01

    To date, investigators have not demonstrated a clear relationship between a parent’s history of prior perinatal losses and intensity of grief response following a subsequent perinatal loss. Examining this relationship for low-income, African-American parents is important because they are a vulnerable population due to the high incidence of perinatal mortality in Blacks and their other life stressors that can impact on grief response and caring needs. The purpose of this case study was to exam...

  5. Perinatal depression: implications for child mental health

    OpenAIRE

    Muzik, Maria; Borovska, Stefana

    2010-01-01

    Perinatal depression is common and primary care holds a crucial role for detecting, treating or, if necessary, providing referrals to mental health care for affected women. Family doctors should be aware of risk factors for peripartum depression, including previous history of depression, life events and interpersonal conflict. Perinatal depression has been associated with many poor outcomes, including maternal, child and family unit challenges. Infants and young children of perinatally depres...

  6. Pengaruh Audit Tenure, Audit Switching, Audit Capacity Stress, Ukuran Perusahaan, dan Independensi Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2009 – 2013)

    OpenAIRE

    Sartika, Maya

    2015-01-01

    The objective of the research was to find out and to analyze some factors which influenced audit quality; i.e., audit tenure, audit switching, audit capacity stress, firm size, and the independence of audit committee. The research used secondary data. The population was all banking companies listed in BEI in the period of 2009-2013, and all of them were used as the samples. The independent variables were audit tenure, audit switching, audit capacity stress, firm size, the independence of ...

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

    Directory of Open Access Journals (Sweden)

    ANA MARIA JOLDOŞ

    2010-01-01

    Full Text Available The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the national andinternational literature and within the specific legislation. A case study on the calculation ofmateriality and audit risk for an entity is presented in the last part of the article. Through thetheoretical approach and the case study, it was concluded that materiality has an importantrole in determining the type of report to be issued, that is why it can be considered helpful forthose involved in the audit process.

  8. Experiences with perinatal loss from the health professionals’ perspective La vivencia de la pérdida perinatal desde la perspectiva de los profesionales de la salud A experiência da perda perinatal a partir da perspectiva dos profissionais de saúde

    Directory of Open Access Journals (Sweden)

    Sonia María Pastor Montero

    2011-12-01

    Full Text Available The purpose of this paper is to know the experience of health professionals in situations of perinatal death and grief and to describe their action strategies in the management of perinatal loss. A qualitative study with a phenomenological approach was carried out through interviews conducted with 19 professionals. Three thematic categories were identified: Healthcare practice, feelings aroused by perinatal loss and meaning and beliefs about perinatal loss and grief. The results revealed that the lack of knowledge and skills to deal with perinatal loss are identified as the main reason behind unsuitable attitudes that are usually adopted in these situations. This generates anxiety, helplessness and frustration that compromise professional competency. The conclusion reached is that the promotion of training programs to acquire knowledge, skills and abilities in management of perinatal bereavement and the development of a clinical practice guideline for perinatal loss are necessary.El objetivo de este artículo es conocer la experiencia vivida por los profesionales de la salud en situaciones de muerte y duelo perinatal y describir las estrategias de actuación ante la pérdida perinatal. Se trata de un estudio cualitativo con un enfoque fenomenológico realizado a 19 profesionales a través de entrevistas. Se identificaron 3 categorías temáticas: la práctica asistencial, los sentimientos que despierta la pérdida perinatal y significado y creencias sobre la pérdida y el duelo perinatal. Los resultados ponen de manifiesto que la falta de conocimientos y de recursos para enfrentar la pérdida perinatal hace que se adopten actitudes poco adecuadas en estas situaciones, generando una sensación de ansiedad, impotencia y frustración que compromete la competencia profesional. Se concluye que es fundamental promover programas de formación para adquirir conocimientos y destrezas sobre el duelo perinatal y elaborar una guía de práctica cl

  9. Scientific Auditing Firms

    CERN Document Server

    Sarma, Gopal P

    2016-01-01

    The "crisis of reproducibility" has been a significant source of controversy, heated debate, and calls for reform to institutional science in recent years. As a long-term solution to address both the present crisis and future obstacles, I propose the creation of a new form of research organization whose purpose would be to conduct random audits of the scientific literature. I suggest that data analytics of a digitized scientific corpus may play a critical role in allowing broadly educated scientists to identify linchpin results to investigate in further detail across all disciplines. I argue that a simple "mock" trial run of a simplified auditing firm consisting of several researchers over a short time period would provide valuable insight into the feasibility of this proposal.

  10. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

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

  11. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

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

  12. [Differences between Dutch provinces in perinatal mortality and travel time to hospital].

    Science.gov (United States)

    Ravelli, Anita C J; Rijninks-van Driel, Greta C; Erwich, Jan Jaap H M; Mol, Ben Willem J; Brouwers, Hens A A; Abu Hanna, Ameen; Eskes, Martine

    2011-01-01

    To investigate differences in perinatal mortality between Dutch provinces and to determine the significance of risk factors including travel time from home to the hospital during labour. Cohort study. The study was based on 1,242,725 singleton births in 2000-2006 as recorded in the Netherlands Perinatal Registry. The influence of province on perinatal mortality was estimated, with logistic regression analysis adjusting for risk factors (age, parity, ethnicity, socioeconomic status) and care factors such as start of antenatal care and travel time. The perinatal mortality rate in the Netherlands was 9.9 per 1000 births. The provinces with the highest mortality rates were Friesland (11.3‰), Groningen (11.1‰), Zeeland (10.6‰) and Flevoland (10.4‰). Noord-Brabant (9.2‰) and Limburg (9.2‰) had the lowest mortality rates. These differences were significantly higher for Friesland (odds ratio: 1.16; 95%-CI: 1.05-1.28) and Groningen (odds ratio: 1.13; 95%-CI: 1.02-1.26). Starting late with perinatal care, at 18 weeks of gestation or later was an important risk factor (adjusted odds ratio 1.8; 95%-CI: 1.7-1.8). Low socio-economic status could partly be associated with the higher mortality risk in Groningen. Longer travel time (≥ 20 minutes) was an independent risk factor associated with perinatal mortality. On average 19% of the women travelled ≥ 20 minutes to the hospital. In the provinces Groningen, Friesland, Flevoland and Zeeland these percentages ranged between 32 and 36%. The adjusted odds ratio of travel time was 1.7 (95%-CI 1.6-1.7). The perinatal mortality differs per province. This can be explained by longer travel time to the hospital during labour. Late start of perinatal care and low socio-economic status also affect the mortality rate. These risk factors need to be taken into account during registration, investigation, audit and obstetric policy.

  13. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS

    Directory of Open Access Journals (Sweden)

    FÜLÖP MELINDA TIMEA

    2014-02-01

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

  14. CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND PROFITABILITY INDICATORS

    Directory of Open Access Journals (Sweden)

    MELINDA TIMEA FÜLÖP

    2013-10-01

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

  15. Mobile Learning Applications Audit

    OpenAIRE

    2010-01-01

    While mobile learning (m-learning) applications have proven their value in educational activities, there is a need to measure their reliability, accessibility and further more their trustworthiness. Mobile devices are far more vulnerable then classic computers and present inconvenient interfaces due to their size, hardware limitations and their mobile connectivity. Mobile learning applications should be audited to determine if they should be trusted or not, while multimedia contents like auto...

  16. Criteria for internal auditing.

    Science.gov (United States)

    Holder, W W; Clay, R J

    1979-01-01

    An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence.

  17. 7 CFR 4284.18 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  18. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

  19. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    In this paper we examine whether there are perceived and observed benefits or burdens from using two audit firms instead of one. In 2005 the mandatory joint audit requirement was abolished in Denmark. This provides a unique setting for studying the consequences and implications of going from...... a joint audit regime to a single auditor/voluntary joint audit regime. The dataset used in this paper has been collected for the full population of non-financial Danish companies listed on the Copenhagen Stock Exchange (CSE) in the years 2004 and 2005. We find that a majority of firms perceive joint...

  20. Audit Database and Information Tracking System

    Data.gov (United States)

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

  1. Global assessment of internal audit competence

    African Journals Online (AJOL)

    kirstam

    4Key words: certified internal auditor, competency assessment, internal auditing, internal .... different perceptions of internal audit competencies needed: 11 general competencies essential to perform ...... report writing, presentation) ccxxxii.

  2. The Evolution and the Perspectives of the Audit

    Directory of Open Access Journals (Sweden)

    Ioana Iuliana Pop (Grigorescu

    2012-04-01

    Full Text Available The present scientific article presents the evolution and the actual status of the concept and objectives of the financial audit, trying to foresee the immediate future of these. The hypothesis from which starts this research is the fact that the financial audit progresses and perfections itself at the same time with the economic development, as a response to the challenges of the society it works for. The research methodology is a qualitative one, because the data have been picked without any quantifications or rework. I have tried to overlook profoundly, realizing a synthesis of the opinions connected to the concept and the objectives of the financial audit. I have also analyzed, interpreted and compared the economic reality to the present legislation and specialty literature in the field. Originality / the value of the research: The originality of the research is about the fact that the theme has been approached as a general view on the evolution of the financial audit, on the concept and its objectives, realizing a synthesis of the opinions from the specialty literature connected to this theme. This type of research supposes acquiring new knowledge, contributing to the enriches of the theory about the financial audit and to the identification of new directions of the profession as to solve them.

  3. Value of the perinatal autopsy : Critique

    NARCIS (Netherlands)

    Gordijn, SJ; Erwich, JJHM; Khong, TY

    2002-01-01

    In consenting to a perinatal autopsy, the primary motive of parents may be to find the exact cause of death. A critical review on the value of perinatal autopsies was performed to see whether parents could be counseled regarding their main motive. A literature search was performed in MEDLINE, EXCERP

  4. Perinatal depression: implications for child mental health.

    Science.gov (United States)

    Muzik, Maria; Borovska, Stefana

    2010-12-01

    Perinatal depression is common and primary care holds a crucial role for detecting, treating or, if necessary, providing referrals to mental health care for affected women. Family doctors should be aware of risk factors for peripartum depression, including previous history of depression, life events and interpersonal conflict. Perinatal depression has been associated with many poor outcomes, including maternal, child and family unit challenges. Infants and young children of perinatally depressed mothers are more likely to have a difficult temperament, as well as cognitive and emotional delays. The primary care setting is uniquely poised to be the screening and treatment site for perinatal depression; however, several obstacles, both at patient and systems level, have been identified that interfere with women's treatment engagement. Current published treatment guidelines favour psychotherapy above medicines as first line treatment for mild to moderate perinatal depression, while pharmacotherapy is first choice for severe depression, often in combination with psychosocial or integrative approaches. Among mothers who decide to stop taking their antidepressants despite ongoing depression during the perinatal period, the majority suffer from relapsing symptoms. If depression continues post-partum, there is an increased risk of poor mother-infant attachment, delayed cognitive and linguistic skills in the infant, impaired emotional development and risk for behavioural problems in later life. Complex, comprehensive and multilevel algorithms are warranted to treat perinatal depression. Primary care doctors are best suited to initiate, carry out and evaluate the effectiveness of such interventions designed to prevent adverse outcomes of maternal perinatal depression on mother and child wellbeing.

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

    Science.gov (United States)

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

  6. Maternidad tras una muerte perinatal

    OpenAIRE

    Rozas García, M. Rosa; Francés Ribera, Lidia

    2001-01-01

    La nueva gestación tras una muerte perinatal está llena de dudas, miedos e inseguridades, y es una situación que va a suponer un desgaste físico y emocional para la familia, especialmente para la mujer. Esta gestación se caracteriza por un aumento de la ansiedad, que puede continuar después del nacimiento y manifestarse mediante conductas de sobreprotección del nuevo hijo. Las matronas deben conocer las posibles respuestas emocionales de la mujer y proporcionar cuidados y apoyo específicos du...

  7. Maternidad tras una muerte perinatal

    OpenAIRE

    Rozas García, M. Rosa; Francés Ribera, Lidia

    2001-01-01

    La nueva gestación tras una muerte perinatal está llena de dudas, miedos e inseguridades, y es una situación que va a suponer un desgaste físico y emocional para la familia, especialmente para la mujer. Esta gestación se caracteriza por un aumento de la ansiedad, que puede continuar después del nacimiento y manifestarse mediante conductas de sobreprotección del nuevo hijo. Las matronas deben conocer las posibles respuestas emocionales de la mujer y proporcionar cuidados y apoyo específicos du...

  8. Mortalidad perinatal y duelo materno

    OpenAIRE

    Laverde Rubio, Eduardo

    2011-01-01

    Se investigaron desde el punto de vista médico-psicológico dos grupos de madres cuyos hijos murieran durante el periodo perinatal (entre 28 semanas de gestación y 28 días de nacido). EI primer grupo de estudio lo configuraban 20 pacientes que reaccionaron con un duelo prolongado ante la perdida de su hijo. EI segundo grupo esta conformado por 20 pacientes (grupo de comparación) que elaboraron la perdida de su hijo mediante un duelo no complicado. La hipótesis general que obtento este trabajo ...

  9. Environmental auditing: Theory and applications

    Science.gov (United States)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

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

  10. Mekanisme Audit Oleh Satuan Pengawasan Intern Marketing And Trading Internal Auditor PT. Pertamina Medan

    OpenAIRE

    Sari, Ratih Mazlina

    2014-01-01

    The problem formula in this research was how the relationship audit mechanism effect to company activities to be spared from the frauds to give maximal profit for the company. The objective of this research was knowing how audit mechanism who doing by Internal Auditor PT. Pertamina Medan., and to knowing Auditor Internal function. This research is qualitative research which was not put the test hypothesis, but it aims to get more comprehension about various variable or describing a condition ...

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

    OpenAIRE

    Buuren, van, R.

    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% ...

  12. Clinical audit teaching in record-keeping for dental undergraduates at International Medical University, Kuala Lumpur, Malaysia.

    Science.gov (United States)

    Chong, Jun A; Chew, Jamie K Y; Ravindranath, Sneha; Pau, Allan

    2014-02-01

    This study investigated the impact of clinical audit training on record-keeping behavior of dental students and students' perceptions of the clinical audit training. The training was delivered to Year 4 and Year 5 undergraduates at the School of Dentistry, International Medical University, Kuala Lumpur, Malaysia. It included a practical audit exercise on patient records. The results were presented by the undergraduates, and guidelines were framed from the recommendations proposed. Following this, an audit of Year 4 and Year 5 students' patient records before and after the audit training was carried out. A total of 100 records were audited against a predetermined set of criteria by two examiners. An email survey of the students was also conducted to explore their views of the audit training. Results showed statistically significant improvements in record-keeping following audit training. Responses to the email survey were analyzed qualitatively. Respondents reported that the audit training helped them to identify deficiencies in their record-keeping practice, increased their knowledge in record-keeping, and improved their record-keeping skills. Improvements in clinical audit teaching were also proposed.

  13. Effects of auditing patient safety in hospital care: design of a mixed-method evaluation.

    Science.gov (United States)

    Hanskamp-Sebregts, Mirelle; Zegers, Marieke; Boeijen, Wilma; Westert, Gert P; van Gurp, Petra J; Wollersheim, Hub

    2013-06-22

    Auditing of patient safety aims at early detection of risks of adverse events and is intended to encourage the continuous improvement of patient safety. The auditing should be an independent, objective assurance and consulting system. Auditing helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance. Audits are broadly conducted in hospitals, but little is known about their effects on the behaviour of healthcare professionals and patient safety outcomes. This study was initiated to evaluate the effects of patient safety auditing in hospital care and to explore the processes and mechanisms underlying these effects. Our study aims to evaluate an audit system to monitor and improve patient safety in a hospital setting. We are using a mixed-method evaluation with a before-and-after study design in eight departments of one university hospital in the period October 2011-July 2014. We measure several outcomes 3 months before the audit and 15 months after the audit. The primary outcomes are adverse events and complications. The secondary outcomes are experiences of patients, the standardised mortality ratio, prolonged hospital stay, patient safety culture, and team climate. We use medical record reviews, questionnaires, hospital administrative data, and observations to assess the outcomes. A process evaluation will be used to find out which components of internal auditing determine the effects. We report a study protocol of an effect and process evaluation to determine whether auditing improves patient safety in hospital care. Because auditing is a complex intervention targeted on several levels, we are using a combination of methods to collect qualitative and quantitative data about patient safety at the patient, professional, and department levels. This study is relevant for hospitals that want to early detect unsafe care and improve patient

  14. 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.…

  15. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

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

  16. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  17. Fuzzy audit risk modeling algorithm

    Directory of Open Access Journals (Sweden)

    Zohreh Hajihaa

    2011-07-01

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

  18. Multi-professional audit supports clinical governance in projecting and implementing a new stroke care area

    Directory of Open Access Journals (Sweden)

    Marco Masina

    2013-03-01

    Full Text Available Patients with acute stroke have better outcomes in terms of survival or regaining independence if they receive organized inpatient care in a specific setting (Stroke Unit, SU where a coordinated multidisciplinary team can ensure the best level of care. The clinical governance of an SU requires a systematic monitoring of diagnostic, clinical and therapeutic processes through a structured audit. The entire project and set up of a new SU in Bentivoglio, Italy, were based on a model that focused on multidisciplinary teamwork and clinical governance. An audit based on the Benjamin audit cycle followed every step of the set up of the new SU. Markers from national and international guidelines and from the Italian Regional Audit, together with a specific database were used. The audit showed a high level of care and a significant improvement in the majority of clinical, diagnostic and therapeutic parameters. Only a few markers (i.e. waiting times for ultrasound tomography and prescription of oral anticoagulation therapy required specific projects in order to improve the results. Our experience confirmed that a structured audit can support clinical governance of an SU by monitoring clinical processes and quality of care. Such an audit involves the whole professional team and shows the effects of any single actions. It also helps integration and co-operation among staff. Furthermore, a structured audit is a useful instrument for professional accountability for both qualitative and quantitative aspects of care.

  19. Causes and temporal changes in nationally collected stillbirth audit data in high-resource settings.

    Science.gov (United States)

    Norris, Tom; Manktelow, Bradley N; Smith, Lucy K; Draper, Elizabeth S

    2017-02-14

    Few high-income countries have an active national programme of stillbirth audit. From the three national programmes identified (UK, New Zealand, and the Netherlands) steady declines in annual stillbirth rates have been observed over the audit period between 1993 and 2014. Unexplained stillbirth remains the largest group in the classification of stillbirths, with a decline in intrapartum-related stillbirths, which could represent improvements in intrapartum care. All three national audits of stillbirths suggest that up to half of all reviewed stillbirths have elements of care that failed to follow standards and guidance. Variation in the classification of stillbirth, cause of death and frequency of risk factor groups limit our ability to draw meaningful conclusions as to the true scale of the burden and the changing epidemiology of stillbirths in high-income countries. International standardization of these would facilitate direct comparisons between countries. The observed declines in stillbirth rates over the period of perinatal audit, a possible consequence of recommendations for improved antenatal care, should serve to incentivise other countries to implement similar audit programmes.

  20. 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

  1. Qualitative studies

    National Research Council Canada - National Science Library

    Qualitative Studies (QS) aims to become a central forum for discussions of qualitative research in psychology, education, communication, cultural studies, health sciences and social sciences in general...

  2. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

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

  3. The perinatal loss and parental reflection

    Directory of Open Access Journals (Sweden)

    Kamile Kukulu

    2010-12-01

    Full Text Available In this review, the causes of prenatal losses, pregnancy termination and reflection of this situation for the parents were investigated. Despite great attention in improving perinatal care, perinatal loss (fetal loss and newborn death continues to occur. According to the World Health Organization (WHO, the perinatal period extends from the 20th gestational week through 1 month after birth. However, researchers who study perinatal loss use a broader definition that includes early (during the first 12 weeks following conception as well as late fetal loss (>20 weeks’ gestation. Of all known pregnancies, an estimated ratio of 12% to 20% ends in an early fetal loss. The most recent available data have revealed that the rates translate to about 1.03 million annual fetal losses and, for 2004, 18.602 newborn deaths. According to the results of 2008, infant mortality rate decreased very rapidly in Turkey. Of the many parents who suffer a perinatal loss, at least 80% become pregnant again, an event that occurs within 18 months. Therefore, it is important for nurses and health care professionals to understand the impact of a perinatal loss on a subsequent pregnancy. The purpose of this article is to perform an investigation on parental, primarily maternal, responses to pregnancy subsequent to perinatal loss, and to describe nursing implications for parents during the subsequent pregnancy.

  4. 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.

  5. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  6. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

  7. 30 CFR 725.19 - Audit.

    Science.gov (United States)

    2010-07-01

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

  8. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

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

  9. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

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

  10. 21 CFR 820.22 - Quality audit.

    Science.gov (United States)

    2010-04-01

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

  11. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  12. 20 CFR 627.480 - Audits.

    Science.gov (United States)

    2010-04-01

    ... two years; (ii) Is completed within one year after the end of the period covered by the audit and... instituted within 6 months after receipt of the audit report (where appropriate, corrective action shall... this section, be submitted for such audits or may have the audit resolution reviewed through the...

  13. 20 CFR 627.481 - Audit resolution.

    Science.gov (United States)

    2010-04-01

    ... audit resolution report be submitted within 60 days from the date that the audit report is issued by the... a 180-day period within which to resolve the audit with its subrecipient(s), and shall request that the audit resolution report be submitted at the end of that 180-day period. (b) After receiving the...

  14. 38 CFR 41.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... requirement upon which the audit finding is based, including statutory, regulatory, or other citation. (3) The condition found, including facts that support the deficiency identified in the audit finding. (4... judging the prevalence and consequences of the audit findings, such as whether the audit findings...

  15. 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

  16. 20 CFR 655.24 - Audits.

    Science.gov (United States)

    2010-04-01

    .... The audit letter will: (1) State the application has been selected for audit and note documentation... days from the date of the audit letter's issuance, by which the required documentation must be received by the CO; and (3) Advise that failure to comply with the audit process may result in a finding by...

  17. 12 CFR 989.2 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of directors shall obtain an audit and an audit report on the combined annual financial statements for the Bank... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS §...

  18. 7 CFR 1291.11 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... PROGRAM-FARM BILL § 1291.11 Audit requirements. Each year that a State receives a grant under the SCBGP-FB, the State is required to conduct an audit of the expenditures of SCBGP-FB funds. If the Single Audit... audit of all SCBGP-FB funds no later than 60 days after the end date of the grant agreement. The...

  19. 7 CFR 3052.510 - Audit findings.

    Science.gov (United States)

    2010-01-01

    ... programs. The auditor's determination of whether a deficiency in internal control is a reportable condition... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  20. 29 CFR 99.510 - Audit findings.

    Science.gov (United States)

    2010-07-01

    ... programs. The auditor's determination of whether a deficiency in internal control is a reportable condition... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  1. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  3. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  4. 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...

  5. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  7. Perinatal Complications and Aging Indicators by Midlife

    Science.gov (United States)

    Caspi, Avshalom; Ambler, Antony; Belsky, Daniel W.; Chapple, Simon; Cohen, Harvey Jay; Israel, Salomon; Poulton, Richie; Ramrakha, Sandhya; Rivera, Christine D.; Sugden, Karen; Williams, Benjamin; Wolke, Dieter; Moffitt, Terrie E.

    2014-01-01

    BACKGROUND: Perinatal complications predict increased risk for morbidity and early mortality. Evidence of perinatal programming of adult mortality raises the question of what mechanisms embed this long-term effect. We tested a hypothesis related to the theory of developmental origins of health and disease: that perinatal complications assessed at birth predict indicators of accelerated aging by midlife. METHODS: Perinatal complications, including both maternal and neonatal complications, were assessed in the Dunedin Multidisciplinary Health and Development Study cohort (N = 1037), a 38-year, prospective longitudinal study of a representative birth cohort. Two aging indicators were assessed at age 38 years, objectively by leukocyte telomere length (TL) and subjectively by perceived facial age. RESULTS: Perinatal complications predicted both leukocyte TL (β = −0.101; 95% confidence interval, −0.169 to −0.033; P = .004) and perceived age (β = 0.097; 95% confidence interval, 0.029 to 0.165; P = .005) by midlife. We repeated analyses with controls for measures of family history and social risk that could predispose to perinatal complications and accelerated aging, and for measures of poor health taken in between birth and the age-38 follow-up. These covariates attenuated, but did not fully explain the associations observed between perinatal complications and aging indicators. CONCLUSIONS: Our findings provide support for early-life developmental programming by linking newborns’ perinatal complications to accelerated aging at midlife. We observed indications of accelerated aging “inside,” as measured by leukocyte TL, an indicator of cellular aging, and “outside,” as measured by perceived age, an indicator of declining tissue integrity. A better understanding of mechanisms underlying perinatal programming of adult aging is needed. PMID:25349321

  8. A population-based surveillance study on severe acute maternal morbidity (near-miss and adverse perinatal outcomes in Campinas, Brazil: The Vigimoma Project

    Directory of Open Access Journals (Sweden)

    Cecatti José

    2011-01-01

    Full Text Available Abstract Background Auditing of sentinel health events based on best-practice protocols has been recommended. This study describes a population-based investigation on adverse perinatal events including severe acute maternal morbidity (near-miss, maternal and perinatal mortality, as a health intervention to help improve the surveillance system. Methods From October to December 2005, all cases of maternal death (MD, near-miss (NM, fetal deaths (FD, and early neonatal deaths (END, occurring in Campinas, Brazil, were audited by maternal mortality committees. Results A total of 4,491 liveborn infants (LB and 159 adverse perinatal events (35.4/1000 LB were revised, consisting of 4 MD (89/100.000 LB and 95 NM (21.1/1000 LB, 23.7 NM for each MD. In addition, 32 FD (7.1/1000 LB and 28 END (6.2/1000 LB occurred. The maternal death/near miss rate was 23.7:1. Some delay in care was recognized for 34%, and hypertensive complications comprised 57.8% of the NM events, followed by postpartum hemorrhage. Conclusion Auditing near miss cases expanded the understanding of the spectrum from maternal morbidity to mortality and the importance of promoting adhesion to clinical protocols among maternal mortality committee members. Hypertensive disorders and postpartum hemorrhage were identified as priority topics for health providers training, and organization of care.

  9. A Guide to Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

    Baechler, Michael C.

    2011-09-01

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

  10. The Dutch surgical colorectal audit.

    Science.gov (United States)

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

    2013-10-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch Institute for Clinical Auditing (DICA). This article illustrates key elements of the DSCA and results of three years of auditing. Key elements include: a leading role of the professional association with integration of the audit in the national quality assurance policy; web-based registration by medical specialists; weekly updated online feedback to participants; annual external data verification with other data sources; improvement projects. In two years, all Dutch hospitals participated in the audit. Case-ascertainment was 92% in 2010 and 95% in 2011. External data verification by comparison with the Netherlands Cancer Registry (NCR) showed high concordance of data items. Within three years, guideline compliance for diagnostics, preoperative multidisciplinary meetings and standardised reporting increased; complication-, re-intervention and postoperative mortality rates decreased significantly. The success of the DSCA is the result of effective surgical collaboration. The leading role of the ASN in conducting the audit resulted in full participation of all colorectal surgeons in the Netherlands. By integrating the audit into the ASNs' quality assurance policy, it could be used to set national quality standards. Future challenges include reduction of administrative burden; expansion to a multidisciplinary registration; and addition of financial information and patient reported outcomes to the audit data. Copyright © 2013 Elsevier Ltd. All rights reserved.

  11. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  12. Marketing audit in group practice.

    Science.gov (United States)

    Blackburn, J M

    1984-01-01

    The marketing audit, whether large-scale or small-scale, will soon be critical to the success of every medical group practice. This dynamic process, in which the many components of a group's marketing efforts are analyzed, is examined from the perspective of ideal circumstances and unlimited resources, and more pragmatically, from the perspective of various-sized groups, with different resources and marketing talent. The audit components are prioritized, possible adaptations and combinations are presented, and reasonable implementation mechanisms, designed to address audit outcomes, are suggested.

  13. Supreme audit court of auditors' insights on operational audit challenges

    Directory of Open Access Journals (Sweden)

    Sadegh Jamali

    2012-04-01

    Full Text Available Operational audit plays an important role on managing governmental budget. It helps control government spending and other important budgetary issues. This paper presents an empirical study to find out the possible barriers on implementing operational audit. The proposed study distributes some questionnaires among supreme audit court of auditors and analyzes the questions. The results indicate that many governmental organizations are not strongly committed to rules and regulations. There are not sufficient standards on auditing programs and many governmental agencies do not even use operational budgeting system since they are not aware of the benefits of such system. There are some of the most important challenges of having operational budgeting and paper suggests some guidelines for having better regulation on removing the main barriers.

  14. The audit checklist: Your key to audit success

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, ``If you have no objective, any road will take your there.`` So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

  15. The audit checklist: Your key to audit success

    Energy Technology Data Exchange (ETDEWEB)

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, If you have no objective, any road will take your there.'' So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

  16. Perinatal brain damage : The term infant

    NARCIS (Netherlands)

    Hagberg, Henrik; David Edwards, A.; Groenendaal, Floris

    2016-01-01

    Perinatal brain injury at term is common and often manifests with neonatal encephalopathy including seizures. The most common aetiologies are hypoxic–ischaemic encephalopathy, intracranial haemorrhage and neonatal stroke. Besides clinical and biochemical assessment the diagnostic evaluation rely

  17. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

    Directory of Open Access Journals (Sweden)

    Aleksey F. Akhmetshin

    2014-01-01

    Full Text Available The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

  18. TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT

    OpenAIRE

    Aleksey F. Akhmetshin

    2014-01-01

    The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit. Comparative analysis with the purpose of definition of tax audit as a separate element of the system of General audit is given. Conclusion about expediency of holding events for tax audit for the purpose of reduction of tax risks of economic entities is made.

  19. Determinants of Audit Fees and Non-audit Fees for Listed UK Companies

    OpenAIRE

    Zhu, Yan

    2010-01-01

    This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of listed UK companies in FTSE for the period 2001-2010. The empirical results reveal that financial distress has negative association with non-audit fees, and cannot fully explain audit fee model; ear...

  20. Auditing Hybrid IT Environments

    Directory of Open Access Journals (Sweden)

    Georgiana Mateescu

    2014-01-01

    Full Text Available This paper presents a personal approach of auditing the hybrid IT environments consisting in both on premise and on demand services and systems. The analysis is performed from both safety and profitability perspectives and it aims to offer to strategy, technical and business teams a representation of the value added by the cloud programme within the company’s portfolio. Starting from the importance of the IT Governance in the actual business environments, we presented in the first section the main principles that drive the technology strategy in order to maximize the value added by IT assets in the business products. Section two summarizes the frameworks leveraged by our approach in order to implement the safety and profitability computation algorithms described in the third section. The paper concludes with benefits of our personal frameworks and presents the future developments.

  1. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

  2. Audit Today, Revocation Tomorrow?

    Science.gov (United States)

    Miserez, Kevin R

    2015-01-01

    Federal regulations grant the Centers for Medicare & Medicaid Services (CMS) the authority to revoke a healthcare provider's Medicare billing privileges for submitting claims for services that could not have been provided on the purported date of service, such as billing for deceased beneficiaries. A Final Rule became effective in 2015 extending the authority of CMS to revoke a provider's billing privileges if CMS determines that the provider has a pattern or practice of billing for services that do not meet Medicare requirements. Violations under the Final Rule include situations in which a provider regularly and repeatedly submits claims for medically unnecessary services. While historically a provider's noncompliance exposed the provider to overpayment refund demands resulting from CMS audit activity, this new revocation authority emphasizes an even greater need for providers to ensure their billing and documentation practices are in compliance with Medicare reimbursement requirements.

  3. Sampling in audit

    Directory of Open Access Journals (Sweden)

    Luís Antonio Garavito Herrera

    2010-04-01

    Full Text Available One of the most important things in auditing project of technology development is guarantee that the products of the project are agreeing with specifications and the expectation of the owner. In some case is unpractical to examine all the component or documentation in the project. Then if that element for examine have some characteristic or properties, is possible to take a sample and make inferences about the work with a risk under control. In this document is combine the main elements for tke a sample in statistic point of view, and a standard process of defined the size of the sample, the methodology of selection and the way of make inferences about the population from the sample.

  4. Factores de Accesibilidad Relacionados con Muerte Perinatal

    Directory of Open Access Journals (Sweden)

    Vilma del Socorro Catalán Álvarez

    2010-12-01

    Full Text Available Introducción: Objetivo Describir diferencias de factores relacionados con accesibilidad a servicios de salud, entre un grupo de mujeres que tuvieron parto en instituciones prestadoras de servicios de salud de Bucaramanga, cuyos productos sufrieron muerte perinatal y otro grupo con productos vivos, procedentes de Lebrija Santander año 2004. Materiales y métodos: estudio de caso descriptivo, retrospectivo. De 15 muerte perinatal reportadas, sólo 7 cumplían criterios de inclusión. Por cada muerte perinatal, se seleccionaron por conveniencia, 3 madres con niños vivos. Las variables estudiadas, mediante frecuencia absoluta y relativa, fueron: Características de la madre, del niño, Oportunidad, Percepción de atención, Funcionalidad, Costos. Resultados: 6 muerte perinatal previsibles, 1 no previsible. 3 pertenecían al régimen subsidiado, 1 al contributivo, 3 no aseguradas. Se observó, falta de oportunidad para remisión de madres e intervención del parto. Mujeres con 3 ó más controles, presentaron mayor frecuencia relativa de muerte perinatal. También se observó insatisfacción en la percepción de atención, en 3 aspectos estudiados, en 3 niveles de atención. Discusión y Conclusiones: Implementar políticas encaminadas a mejorar la oportunidad de atención materna-perinatal, facilitando acceso oportuno para prestación de servicios de salud. Controles prenatales enfocados en búsqueda de factores relacionados con muerte perinatal. Fortalecer Sistemas de Vigilancia Epidemiológica y Centro Regulador de Urgencias. (Rev Cuid 2010;1(1:26-34.Palabras clave: Mortalidad perinatal, Accesibilidad, Servicios de Salud. (Fuente DeCs, BIREME.

  5. Genetic and perinatal effects of abused substances

    Energy Technology Data Exchange (ETDEWEB)

    Brande, M.C.; Zimmerman, A.M.

    1987-01-01

    This book provides an overview of the effects of several abused drugs, including opiates, cannabinoids, alcohol, nicotine, and cocaine, with special emphasis on the actions of these substances at the molecular and cellular levels. The first half deals with genetic effects, including molecular genetics, biochemical genetics, pharmacogenetics, cytogenetics, and genetic toxicity. The second half focuses on perinatal effects and covers: drug abuse during pregnancy; biochemical aspects of marihuana on male reproduction; and long-term behavioral and neuroendocrine effects of perinatal alcohol exposure.

  6. Quality assessment of perinatal and infant postmortem examinations in Turkey.

    Science.gov (United States)

    Pakis, Isil; Karapirli, Mustafa; Karayel, Ferah; Turan, Arzu; Akyildiz, Elif; Polat, Oguz

    2008-09-01

    An autopsy examination is important in identifying the cause of death and as a means of auditing clinical and forensic practice; however, especially in perinatal and infantile age groups determining the cause of death leads to some difficulties in autopsy practice. In this study, 15,640 autopsies recorded during the years 2000-2004 in the Mortuary Department of the Council of Forensic Medicine were reviewed. Autopsy findings of 510 cases between 20 completed weeks of gestation and 1 year of age were analyzed retrospectively. The quality of each necropsy report was assessed using a modification of the system gestational age assessment described by Rushton, which objectively scores aspects identified by the Royal College of Pathologists as being part of a necropsy. According to their ages, the cases were subdivided into three groups. Intrauterine deaths were 31% (158 cases), neonatal deaths were 24% (123 cases), and infantile deaths were 45% (229 cases) of all cases. Scores for the quality of the necropsy report were above the minimum acceptable score with 44% in intrauterine, 88% in neonatal and infantile deaths.

  7. Meta-analysis to obtain a scale of psychological reaction after perinatal loss: focus on miscarriage

    Directory of Open Access Journals (Sweden)

    Annsofie Adolfsson

    2011-03-01

    Full Text Available Annsofie Adolfsson1,21School of Life Sciences, University of Skövde, 2Department of Obstetrics and Gynecology, Skaraborg Hospital, Skövde, SwedenAbstract: Pregnancy has different meanings to different women depending upon their circumstances. A number of qualitative studies have described the experience of miscarriage by women who had desired to carry their pregnancy to full term. The aim of this meta-analysis was to identify a scale of psychological reaction to miscarriage. Meta-analysis is a quantitative approach for reviewing articles from scientific journals through statistical analysis of findings from individual studies. In this review, a meta-analytic method was used to identify and analyze psychological reactions in women who have suffered a miscarriage. Different reactions to stress associated with the period following miscarriage were identified. The depression reaction had the highest average, weighted, unbiased estimate of effect (d+ = 0.99 and was frequently associated with the experience of perinatal loss. Psychiatric morbidity was found after miscarriage in 27% of cases by a diagnostic interview ten days after miscarriage. The grief reaction had a medium d+ of 0.56 in the studies included. However, grief after miscarriage differed from other types of grief after perinatal loss because the parents had no focus for their grief. The guilt is greater after miscarriage than after other types of perinatal loss. Measurement of the stress reaction and anxiety reaction seems to be difficult in the included studies, as evidenced by a low d+ (0.17 and 0.16, respectively. It has been recommended that grief after perinatal loss be measured by an adapted instrument called the Perinatal Grief Scale Short Version.Keywords: psychological, perinatal loss, pregnancy, depression 

  8. Factors related to main preventable perinatal injuries of public hospital in the Brazilian Federal District.

    Directory of Open Access Journals (Sweden)

    Pamella Padilha BRITO

    2015-02-01

    Full Text Available Introduction: The quality of prenatal care, childbirth and newborn are determinants of perinatal morbidity and mortality. The realization of a adequate prenatal care and skilled birth assistance would reduce the incidence of injuries and perinatal deaths that are largely preventable. Method: Descriptive and exploratory study of quantitative and qualitative nature.  Interview and review of medical records of thirty mothers and newborns were made. The results were chart using the SPSS software, version 20.0, for processing and statistical analysis. We performed thematic analysis of interviews, and tabulated according to their frequencies, identifying the differences and similarities between data. Results: The most frequent perinatal injuries were prematurity (74.2%, Respiratory Distress (71%, Underweight (51.6%, Infection or Sepsis (41.9%, Perinatal Asphyxia (19.4%  and Oligohydramnio (19.4%. These injuries were related to several factors such as inadequate prenatal care, with fewer than six prenatal consultations (70% and late onset (50%, and presence of maternal health problems such as: changes in amniotic fluid (50% and preterm labor (50%. The interviewees added other factors such as failures in the care professional (43%, failures in care and service (33%, difficulty of access (19% and breast self-care failures (16.6%. Conclusion: Stood out in this study the occurrence of perinatal injuries in children of mothers with stable socio-demographic profile and in term newborns as also the percentage of deaths (16.1%. The perinatal injuries and deaths could have been avoided with qualified prenatal care, childbirth and newborn care.

  9. Recurrent perinatal loss: a case study.

    Science.gov (United States)

    Kavanaugh, K; Robertson, P A

    1999-01-01

    To date, investigators have not demonstrated a clear relationship between a parent's history of prior perinatal losses and intensity of grief response following a subsequent perinatal loss. Examining this relationship for low-income, African-American parents is important because they are a vulnerable population due to the high incidence of perinatal mortality in Blacks and their other life stressors that can impact on grief response and caring needs. The purpose of this case study was to examine the impact of recurrent perinatal loss on a low-income African-American parent. The research design for this study was case report, using interview data collected from a mother who had recently experienced her fourth perinatal loss, which occurred at twenty-five weeks of gestation. Transcripts from two open-ended interviews were analyzed. The theoretical framework used to guide analysis of this case study was Lazarus and Folkman's stress and coping theory. Results demonstrated that the prior perinatal losses did not appear as critical components of the way the mother responded to her most recent loss. Instead, perception of the care she received from healthcare providers and how that care related to her experiences with her one living child who was born at the same gestational age was an important determinant in how she responded to her loss. The results of this case study demonstrate the importance assessing a person's perception of their experience and those factors which contribute to the way they respond.

  10. 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.

  11. 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.

  12. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

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

  13. ASSESSMENT METHODS OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2015-12-01

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

  14. Marketing audit in selected company

    OpenAIRE

    ŠACHTA, Martin

    2014-01-01

    This thesis addresses the implementation of marketing audit in selected companies. For the analysis of the selected engineering company ENGEL Strojirenska ltd. based in the South Bohemian Kaplice. The thesis is divided into an introduction and objectives, literature review, characteristics, implementing marketing audit itself, solution design changes, conclusion and list of references. The literature review is characterized by marketing, micro and macro environments, PEST analysis, Porter's f...

  15. Community placement: auditing the quality.

    Science.gov (United States)

    Bell, G; Bennett, J

    The second article in this two-part series analyses the development of an educational audit tool to examine the quality of the learning environment for student nurses undergoing community placement. Deficits in existing tools are identified and rationales suggested to overcome perceived problems. The article also discusses the issues which emerged during the piloting of the tool and its value as an audit instrument.

  16. Prevention of perinatal HIV transmission: the Perinatal HIV Hotline perspective.

    Science.gov (United States)

    Waldura, Jess Fogler

    2011-01-01

    Among the most frequently asked questions by callers to the National Perinatal HIV Hotline are those on the use of hormonal contraception in women receiving antiretroviral therapy. Estradiol levels are reduced by ritonavir-boosted protease inhibitors (PIs), nelfinavir, and nevirapine and increased by non-ritonavir-boosted PIs (except nelfinavir), efavirenz, and etravirine. Oral contraceptives do not affect antiretroviral drug levels, and several options are available for hormonal contraception that can compensate for or avoid the effects of antiretroviral drugs on estrogen levels. Other common questions on the hotline involve interpretation and management issues that arise from indeterminate Western blot test results early and late in pregnancy and from positive rapid test results during labor. Many questions focus on appropriate selection of antiretroviral drugs in pregnancy and the need to change regimens to reduce risk of birth defects in the child. This articlesummarizes a presentation by Jess Fogler Waldura, MD, at the 13th Annual Clinical Conference for the Ryan White HIV/AIDS Program held in August 2010 in Washington, DC.

  17. Evaluating and operationalizing an environmental auditing program: a pilot study.

    Science.gov (United States)

    Gordon, Laura; Bruce, Natalie; Suh, Kathryn N; Roth, Virginia

    2014-07-01

    Environmental auditing is an important tool to ensure consistent and effective cleaning. Our pilot study compared an alcohol-based fluorescent marking product and an adenosine-5'-triphosphate bioluminescence product for use in an environmental auditing program to determine which product was more practical and acceptable to users. Both products were tested on 15 preselected high touch objects in randomly selected patient rooms, following regular daily cleaning. A room was considered a "pass" if ≥80% of surfaces were adequately cleaned as defined by manufacturers' guidelines. A qualitative survey assessed user preference and operational considerations. Using fluorescent marking, 9 of 37 patient rooms evaluated (24%) were considered a "pass" after daily cleaning. Using adenosine-5'-triphosphate bioluminescence, 21 of 37 patient rooms passed (57%). There was great variability in results between different high touch objects. Eighty percent of users preferred the alcohol-based fluorescent marking product because it provided an effective visual aid to coach staff on proper cleaning techniques and allowed simple and consistent application. Environmental auditing using translucent, alcohol-based fluorescent marking best met the requirements of our organization. Our results reinforce the importance of involving a multidisciplinary team in evaluating and operationalizing an environmental auditing program. Copyright © 2014 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Mosby, Inc. All rights reserved.

  18. 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.

  19. 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.

  20. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2010-09-27

    ... Risk Auditing Standard No. 9, Audit Planning Auditing Standard No. 10, Supervision of the Audit... Audit Results Auditing Standard No. 15, Audit Evidence (collectively referred to as the ``Risk... auditing standards are set out below. Auditing Standard No. 8 Audit Risk Introduction 1. This...

  1. Perinatal Risk Factors and Later Social, Thought, and Attention Problems after Perinatal Stroke

    Directory of Open Access Journals (Sweden)

    Mary J. Harbert

    2012-01-01

    Full Text Available Objective. Survivors of perinatal stroke may be at risk for behavioral problems. Perinatal risk factors that might increase the likelihood of later behavior problems have not been identified. The goal of this study was to explore whether perinatal factors might contribute to behavior problems after perinatal stroke. Methods. 79 children with unilateral perinatal stroke were studied. Perinatal factors included gender, gestational age, neonatal seizures, instrumented delivery, fetal distress, acute birth problems, birth weight, and time of diagnosis. Subjects with evidence of hypoxic ischemic encephalopathy were excluded. Parents completed the Achenbach Child Behavior Checklist (CBCL (Achenbach 1985. The CBCL yields T-scores in several symptom scales. We focused on Social, Thought, and Attention Problems scates. Results. Gestational age and the presence of uteroplacental insufficiency were associated with significant differences on the Thought Problems scale; Attention Problems scores approached significance for these variables. Fetal distress, neonatal seizures, or neonatal diagnosis was associated with 25–30% incidence of clinically significant T-scores on Social, Thought, and Attention Problems scales. Conclusions. Several perinatal factors were associated with a high incidence of social, thought, and behavior problems in children with perinatal stroke. These findings may be useful in anticipatory guidance to parents and physicians caring for these children.

  2. Part C and Part D - Program Audit Results

    Data.gov (United States)

    U.S. Department of Health & Human Services — The chart lists the overall audit score of each sponsor audited and provides additional detail on the number of audit elements tested during each audit, the number...

  3. From joint to single auditsAudit quality differences and auditor pairing background

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    A recent EU regulation incentivises the use of joint audits. Concerns motivating this regulation imply that a B4 audit firm is paired with a NB4. However, in the first theoretical study of joint audits Deng et al. (2014) predict that adding a firm with lower technological efficiency to form a joint...... audit will reduce the overall quality and adding a firm with similar technological efficiency will only provide the same audit quality as single audits. This paper is the first to provide empirical evidence to the predictions. We exploit a unique natural experiment in Denmark in which a mandatory joint...... audit system was replaced by a voluntary joint audit system for listed companies. We find no evidence that audit quality differs between single and joint audits irrespective of the joint audit combinations....

  4. Qualitative research.

    Science.gov (United States)

    Gelling, Leslie

    2015-03-25

    Qualitative research has an important role in helping nurses and other healthcare professionals understand patient experiences of health and illness. Qualitative researchers have a large number of methodological options and therefore should take care in planning and conducting their research. This article offers a brief overview of some of the key issues qualitative researchers should consider.

  5. Congenital and perinatal cytomegalovirus infection

    Directory of Open Access Journals (Sweden)

    Chun Soo Kim

    2010-01-01

    Full Text Available Cytomegalovirus (CMV is currently the most common agent of congenital infection and the leading infectious cause of brain damage and hearing loss in children. Symptomatic congenital CMV infections usually result from maternal primary infection during early pregnancy. One half of symptomatic infants have cytomegalic inclusion disease (CID, which is characterized by involvement of multiple organs, in particular, the reticuloendothelial and central nervous system (CNS. Moreover, such involvement may or may not include ocular and auditory damage. Approximately 90% of infants with congenital infection are asymptomatic at birth. Preterm infants with perinatal CMV infection can have symptomatic diseases such as pneumonia, hepatitis, and thrombocytopenia. Microcephaly and abnormal neuroradiologic imaging are associated with a poor prognosis. Hearing loss may occur in both symptomatic and asymptomatic infants with congenital infection and may progress through childhood. Congenital infection is defined by the isolation of CMV from infants within the first 3 weeks of life. Ganciclovir therapy can be considered for infants with symptomatic congenital CMV infection involving the CNS. Pregnant women of seronegative state should be counseled on the importance of good hand washing and other control measures to prevent CMV infection. Heat treatment of infected breast milk at 72?#608;for 5 seconds can eliminate CMV completely.

  6. PLACENTAL SIZE AND PERINATAL OUTCOMES

    Directory of Open Access Journals (Sweden)

    Nagamani

    2015-03-01

    Full Text Available BACKGROUND : The human placenta, a transient organ or pregnancy provides information about fetal well - being and pregnancy outcome . AIMS: To study the placental ultrasound characters in relation to perinatal outcomes . SETTINGS: Tertiary care hospital in southern India . METHODS AND MATERIAL S: The study sample comprised 500 consecutive women who presented to the Depart ment of Obstetrics and Gynecology at the King George Hospital who met the inclusion criteria. Ultrasonographic study was performed using a transabdominal 3.5 MHz volume transducer. Post natally the weight of the baby and of the placenta was recorded. Perina tal outcome was assessed by birth weight, APGAR score and the need for admission in neonatal intensive care unit. STATISTICAL ANALYSIS : Pearson’s correlation analysis and Chi square test was used. Statistical significance was considered at a p value <0.05 . RESULTS: The mean placental thickness was 3.10 cm; 76% (n:380 had normal thickness. Mean placental diameter was 21.306 cm, and its weight varied from 310 women 62% (n:310. Correlation of placental thickness (normal and abnormal, with birth weight, the difference was significant ( <0.001. CONCLUSION: Ultrasound forms a readily available, fairly safe, effective non - invasive method to identify and prevent fetal malnutrition in a cost - effective way.

  7. Hurricane Katrina and perinatal health.

    Science.gov (United States)

    Harville, Emily W; Xiong, Xu; Buekens, Pierre

    2009-12-01

    We review the literature on the effects of Hurricane Katrina on perinatal health, and providing data from our own research on pregnant and postpartum women. After Katrina, obstetric, prenatal, and neonatal care was compromised in the short term, but increases in adverse birth outcomes such as preterm birth, low birthweight, and maternal complications were mostly limited to highly exposed women. Both pregnant and postpartum women had rates of post-traumatic stress disorder similar to, or lower than, others exposed to Katrina, and rates of depression similar to other pregnant and postpartum populations. Health behaviors, such as smoking and breastfeeding, may have been somewhat negatively affected by the disaster, whereas effects on nutrition were likely associated with limited time, money, and food choices, and indicated by both weight gain and loss. We conclude that, with a few specific exceptions, postdisaster concerns and health outcomes for pregnant and postpartum women were similar to those of other people exposed to Hurricane Katrina. In such situations, disaster planners and researchers should focus on providing care and support for the normal concerns of the peripartum period, such as breastfeeding, depression, and smoking cessation. Contraception needs to be available for those who do not want to become pregnant. Although additional physical and mental health care needs to be provided for the most severely exposed women and their babies, many women are capable of surviving and thriving in postdisaster environments.

  8. Exploring perinatal death with midwifery students' using a collaborative art project.

    Science.gov (United States)

    Barry, Maebh; Quinn, Cathy; Bradshaw, Carmel; Noonan, Maria; Brett, Marie; Atkinson, Sandra; New, Christina

    2017-01-01

    To explore the influence of the Amulet artwork and exhibition on midwifery students' perceptions of caring for parents experiencing perinatal death. A descriptive qualitative design involving face-to-face semi-structured interviews following institutional ethical approval. A regional Maternity Hospital in Ireland which hosted the National Artwork and Exhibition exploring the hidden world of infant death. A purposive sample of six consenting post registration midwifery students who had attended the Amulet artwork and exhibition. Four core themes emerged and these were i) entering the mother's world and hearing her pain; ii) the journey of grief and connecting with the bereaved parent's unique experience; iii) facing the challenge of providing effective perinatal bereavement care; and iv) maintaining a journey of compassionate practice. Exposure to, and reflection on the Amulet artwork and exhibition increased students' awareness and insight into the non-linear nature of the grieving process, and to the importance of maintaining a journey of compassionate care for parents experiencing perinatal death. The findings suggest that the use of creative women-centered strategies promote affective learning in relation to perinatal death and so may be of use to educators and maternity care providers. Copyright © 2016 Elsevier Ltd. All rights reserved.

  9. Explanation-Based Auditing

    CERN Document Server

    Fabbri, Daniel

    2011-01-01

    To comply with emerging privacy laws and regulations, it has become common for applications like electronic health records systems (EHRs) to collect access logs, which record each time a user (e.g., a hospital employee) accesses a piece of sensitive data (e.g., a patient record). Using the access log, it is easy to answer simple queries (e.g., Who accessed Alice's medical record?), but this often does not provide enough information. In addition to learning who accessed their medical records, patients will likely want to understand why each access occurred. In this paper, we introduce the problem of generating explanations for individual records in an access log. The problem is motivated by user-centric auditing applications, and it also provides a novel approach to misuse detection. We develop a framework for modeling explanations which is based on a fundamental observation: For certain classes of databases, including EHRs, the reason for most data accesses can be inferred from data stored elsewhere in the da...

  10. Perinatal mortality and socio-spatial inequalities

    Directory of Open Access Journals (Sweden)

    Eunice Francisca Martins

    2013-09-01

    Full Text Available OBJECTIVE: to analyze the social inequalities in the distribution of perinatal mortality in Belo Horizonte. MATERIAL AND METHODS: the perinatal deaths of residents in Belo Horizonte in the period 2003 to 2007 were studied on the basis of the Information Systems on Mortality and Newborns. The space analysis and the Health Vulnerability Index were used to identify existing inequalities in the sanitary districts regarding coverage and risk, determined by the Odds Ratio and a value p<0.05. The multivariate analysis was used to describe a model for perinatal mortality. RESULTS: there was a proved variation in the numbers of perinatal mortality per one thousand total births in the sanitary districts (12.5 to 19.4, coverage areas (5.3 to 49.4 and areas of risk (13.2 to 20.7. The mortality rate diminished as the maternal schooling increased. The death rates deriving from asphyxia/hypoxia and non-specified fetal death grew with the increase of risk in the area. CONCLUSION: it was verified that the perinatal deaths are distributed in a differentiated form in relation to the space and the social vulnerabilities. The confrontation of this complex problem requires the establishment of intersecting partnerships.

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

    NARCIS (Netherlands)

    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

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

    NARCIS (Netherlands)

    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 ca

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

    NARCIS (Netherlands)

    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 ca

  14. 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.

  15. Neonatal-perinatal medicine: Diseases of the fetus and infant

    Energy Technology Data Exchange (ETDEWEB)

    Fanaroff, A.A.; Martin, R.J.

    1987-01-01

    This book consists of 40 chapters. Some of the chapter titles are: Perinatal services and resources; Diabetes in pregnancy; Erythroblastosis fetalis; Placental pathology; Genetic disease and chromosomal abnormalities; Perinatal ultrasound; and Diagnostic imaging.

  16. Methadone and perinatal outcomes: a prospective cohort study.

    LENUS (Irish Health Repository)

    Cleary, Brian J

    2012-08-01

      Methadone use in pregnancy has been associated with adverse perinatal outcomes and neonatal abstinence syndrome (NAS). This study aimed to examine perinatal outcomes and NAS in relation to (i) concomitant drug use and (ii) methadone dose.

  17. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

    Office of Personnel Management — The Audit Follow-up Tracking System (AFTS) is used to track, monitor, and report on audits and open recommendations of the U.S. Office of Personnel Management (OPM)...

  18. Auditing: A Tool for Institutional Development.

    Science.gov (United States)

    Moreland, Neil; Horsburgh, Rod

    1992-01-01

    Presents a format for auditing educational programs based on the key elements of efficiency, effectiveness, and economy. Describes a review of the audit format developed by the Britain's Further Education Unit. (SK)

  19. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  20. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

  1. 47 CFR 54.516 - Auditing.

    Science.gov (United States)

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping..., state or federal agency with jurisdiction over the entity. (c) Audits. Schools, libraries, and...

  2. School's Still out on Internal Auditing.

    Science.gov (United States)

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

    Survey responses from 271 members of the Association of School Business Officials International were analyzed to determine the extent and use of internal auditing in school districts and the characteristics of districts with internal auditing positions. (MLF)

  3. The Future of Statutory Audit

    Directory of Open Access Journals (Sweden)

    Eugen Nicolaescu

    2012-12-01

    Full Text Available Lately, more and more analysts have remarked different activities susceptible to fraud or/and complicity between the boards of certain big companies and accountants/ auditors, which ended up with handing in untrue financial statements, the main indicators being mystified and rendering unreal images. It is obvious that the authorities in real estates have mainly adopted solutions that aimed at ignoring the procedure in accordance with which the same company should not offer both accounting services and audit services, or sometimes even fiscal consulting to the same client. Thus, statutory audit has acquired more importance, and the regulation has become more stretched and was included in the legislation related to trading companies and special legislation: real estates, banking sector, insurances and re-insurances, criteria for great tax payers. The statutory audit performed only by financial auditors was accepted by the E.U. under surveillance through E.C. Directive 3/2006, which required for a new additional legislation with supplementary requirements regarding the job itself. In the last year, people have discussed about a new Directive or even Regulation that is meant to adjust strongly the statutory audit to a dangerous component for a liberal profession, namely the involvement of the state bodies in the job description related to financial auditor. Such an intention is a sort of nationalization of this profession, a return in time and the waiving of all the achievements of the profession. In this context, it is natural to think of the future of statutory audit.

  4. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

    Full Text Available This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit methodologies and the growing importance of IS audit.

  5. Perinatal Health Statistics as the Basis for Perinatal Quality Assessment in Croatia

    Directory of Open Access Journals (Sweden)

    Urelija Rodin

    2015-01-01

    Full Text Available Context. Perinatal mortality indicators are considered the most important measures of perinatal outcome. The indicators reliability depends on births and deaths reporting and recording. Many publications focus on perinatal deaths underreporting and misclassification, disabling proper international comparisons. Objective. Description of perinatal health care quality assessment key indicators in Croatia. Methods. Retrospective review of reports from all maternities from 2001 to 2014. Results. According to reporting criteria for birth weight ≥500 g, perinatal mortality (PNM was reduced by 31%, fetal mortality (FM by 32%, and early neonatal mortality (ENM by 29%. According to reporting criteria for ≥1000 g, PNM was reduced by 43%, FM by 36%, and ENM by 54%. PNM in ≥22 weeks’ (wks gestational age (GA was reduced by 28%, FM by 30%, and ENM by 26%. The proportion of FM at 32–36 wks GA and at term was the highest between all GA subgroups, as opposed to ENM with the highest proportion in 22–27 wks GA. Through the period, the maternal mortality ratio varied from 2.4 to 14.3/100,000 live births. The process indicators have been increased in number by more than half since 2001, the caesarean deliveries from 11.9% in 2001 to 19.6% in 2014. Conclusions. The comprehensive perinatal health monitoring represents the basis for the perinatal quality assessment.

  6. The Operational Auditing Handbook Auditing Business and IT Processes

    CERN Document Server

    Chambers, Andrew

    2011-01-01

    Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including: Finance and accountingSarbanes-Oxley compliancePurchasingOperations and productionMarketing and salesDistributionPersonnel and management developmentResearch and developmentInformation technologySecurityEnvironmental responsibilitySubsidiaries and remote operating units The Opera

  7. Forensic accounting in the fraud auditing case

    OpenAIRE

    2016-01-01

    This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit...

  8. Trends in perinatal health after assisted reproduction

    DEFF Research Database (Denmark)

    Henningsen, Anna-Karina Aaris; Gissler, M.; Skjaerven, R.

    2015-01-01

    STUDY QUESTIONS Has the perinatal outcome of children conceived after assisted reproductive technology (ART) improved over time? SUMMARY ANSWER The perinatal outcomes in children born after ART have improved over the last 20 years, mainly due to the reduction of multiple births. WHAT IS KNOWN...... AND WHAT THIS PAPER ADDS A Swedish study has shown a reduction in unwanted outcomes over time in children conceived after ART. Our analyses based on data from more than 92 000 ART children born in four Nordic countries confirm these findings. STUDY DESIGN Nordic population-based matched cohort study...... with ART outcome and health data from Denmark, Finland, Norway and Sweden. PARTICIPANTS, SETTING AND METHODS We analysed the perinatal outcome of 62 379 ART singletons and 29 758 ART twins, born from 1988 to 2007 in four Nordic countries. The ART singletons were compared with a control group of 362 215...

  9. Perinatal Chicken Pox (Varicella Zoster Virus Infection

    Directory of Open Access Journals (Sweden)

    Ali Annagur

    2013-04-01

    Full Text Available Chickenpox is due to infection with the varicella zoster virus (VZV, a human alphaherpervirus found worldwide. Classically, the cinical disease is a febrile illness with a pruritic vesicular rash. Maternal chickenpox between 5 days before delivery to 2 days after delivery (perinatal varicella can cause severe and even fatal illness in the newborn. A 7-day old girl baby presented on day 4 of postnatal with the complaints of widespread vesicular rash and non-suckling. Mother of the baby also had a similar eruption four day prior to delivery, which was clinically characteristic of varicella. Considering history and clinical presentation, a diagnosis of perinatal chickenpox was considered and the baby was treated with acyclovir which she responded and recovered. Herein, the clinical feasures and treatment of chickenpox infection in the perinatal period have been emphasized with this case report. [Cukurova Med J 2013; 38(2.000: 311-314

  10. 12 CFR 363.5 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Audit committees. 363.5 Section 363.5 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties....

  11. 12 CFR 561.6 - Audit period.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Audit period. 561.6 Section 561.6 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.6 Audit period. The audit period of a savings association means the...

  12. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Bank and Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  13. 10 CFR 835.102 - Internal audits.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Internal audits. 835.102 Section 835.102 Energy DEPARTMENT OF ENERGY OCCUPATIONAL RADIATION PROTECTION Management and Administrative Requirements § 835.102 Internal audits. Internal audits of the radiation protection program, including examination of...

  14. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

    This account of internal audit is set within the context of higher education in the UK and a fictitiously named Riverbank University. The study evaluates the recent introduction of "Internal Academic Audit" to the University and compares the process with that of the internationally recognized ISO 19011 Guidelines for Auditing Quality…

  15. 24 CFR 886.131 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.131 Section 886.131... Projects With HUD-Insured and HUD-Held Mortgages § 886.131 Audit. (a) Where a State or local government is... assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a...

  16. 24 CFR 882.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44....

  17. 24 CFR 511.74 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 511.74 Section 511.74... CLEARANCE AND URBAN RENEWAL RENTAL REHABILITATON GRANT PROGRAM Grant Administration § 511.74 Audit. The... audits in accordance with 24 CFR part 44....

  18. 24 CFR 941.209 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 941.209 Section 941.209... HOUSING DEVELOPMENT PHA Eligibility and Program Requirements § 941.209 Audit. All PHAs that receive funds under this part for the development of low-income housing shall comply with audit requirements in 24...

  19. 24 CFR 214.500 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 214.500 Section 214.500... PROGRAM Other Federal Requirements § 214.500 Audit. Housing counseling grant recipients and subrecipients shall be subject to the audit requirements contained in 24 CFR parts 84 and 85. HUD must be provided...

  20. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

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

  1. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule #0;#0;Federal Register / Vol... CFR Part 242 RIN 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading...

  2. 24 CFR 883.313 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 883.313 Section 883.313... § 883.313 Audit. (a) Where housing assistance under the Section 8 Program is provided for projects developed by State agencies, these agencies shall follow audit requirements in 24 CFR part 44. (b) Where...

  3. 24 CFR 954.503 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 954.503 Section 954.503 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... PROGRAM Program Administration § 954.503 Audit. Audits of the grantee and subgrantees must be conducted...

  4. 24 CFR 590.27 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 590.27 Section 590.27... COMMUNITY FACILITIES URBAN HOMESTEADING § 590.27 Audit. (a) Access to records. The Secretary, the... funds or property transferred under this part, for the purpose of making surveys, audits,...

  5. 24 CFR 574.650 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 574.650 Section 574.650... COMMUNITY FACILITIES HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS Other Federal Requirements § 574.650 Audit... must provide for audits in accordance with 24 CFR part 44. A nonprofit organization that is a...

  6. 20 CFR 638.809 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... purpose of making surveys, audits, examinations, excerpts, and transcripts. (b) The Secretary shall,...

  7. 24 CFR 880.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24...

  8. 28 CFR 31.201 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial...

  9. 24 CFR 886.336 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in...

  10. 47 CFR 53.209 - Biennial audit.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Biennial audit. 53.209 Section 53.209... PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.209 Biennial audit. (a) A... obtain and pay for a Federal/State joint audit every two years conducted by an independent auditor...

  11. 24 CFR 884.124 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section 884.124... HOUSING PROJECTS Applicability, Scope and Basic Policies § 884.124 Audit. (a) Where a State or local..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply....

  12. 24 CFR 92.506 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit. 92.506 Section 92.506 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the...

  13. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained...

  14. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Audit. 225.872-6 Section...-6 Audit. (a) Memoranda of understanding with some qualifying countries contain annexes that provide for reciprocal “no-cost” audits of contracts and subcontracts (pre- and post-award). (b) To...

  15. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct literatur

  16. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

    R.M.M. Bertrand; A.J.H.C. Schram; E.H.J. Vaassen

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct literatur

  17. 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

  18. 31 CFR 50.60 - Audit authority.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or...

  19. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

    This study examines the effect of litigation risk on auditors' willingness to yield to management pressure and to omit audit steps of the audit program in case of budget pressure. The results show that litigation risk has a significant impact on audit quality.

  20. 28 CFR 901.4 - Audits.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audits. 901.4 Section 901.4 Judicial Administration NATIONAL CRIME PREVENTION AND PRIVACY COMPACT COUNCIL FINGERPRINT SUBMISSION REQUIREMENTS § 901.4... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  1. Understanding Contract Audits: An Experimental Approach

    NARCIS (Netherlands)

    Bertrand, R.M.M.; Schram, A.J.H.C.; Vaassen, E.H.J.

    2013-01-01

    A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct

  2. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

    This account of internal audit is set within the context of higher education in the UK and a fictitiously named Riverbank University. The study evaluates the recent introduction of "Internal Academic Audit" to the University and compares the process with that of the internationally recognized ISO 19011 Guidelines for Auditing Quality…

  3. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

    This account of internal audit is set within the context of higher education in the UK and a fictitiously named Riverbank University. The study evaluates the recent introduction of "Internal Academic Audit" to the University and compares the process with that of the internationally recognized ISO 19011 Guidelines for Auditing Quality Management…

  4. [Tobacco control policies and perinatal health].

    Science.gov (United States)

    Peelen, M J; Sheikh, A; Kok, M; Hajenius, P; Zimmermann, L J; Kramer, B W; Hukkelhoven, C W; Reiss, I K; Mol, B W; Been, J V

    2017-01-01

    Study the association between the introduction of tobacco control policies in the Netherlands and changes in perinatal outcomes. National quasi-experimental study. We used Netherlands Perinatal Registry data (now called Perined) for the period 2000-2011. We studied whether the introduction of smoke-free legislation in workplaces plus a tobacco tax increase and mass media campaign in January 2004, and extension of the smoke-free law to the hospitality industry accompanied by another tax increase and media campaign in July 2008, was associated with changes in perinatal outcomes. We studied all singleton births (gestational age: 24+0 to 42+6 weeks). Our primary outcome measures were: perinatal mortality, preterm birth and being small-for-gestational-age (SGA). Interrupted time series logistic regression analyses were performed to investigate changes in these outcomes occurred after the introduction of the aforementioned tobacco control policies (ClinicalTrials.gov: NCT02189265). Among 2,069,695 singleton births, 13,027 (0.6%) perinatal deaths, 116,043 (5.6%) preterm live-births and 187,966 (9.1%) SGA live-births were observed. The policies introduced in January 2004 were not associated with significant changes in any of the primary outcome measures. A -4.4% (95% CI: -6.4 to -2.4; p hospitality industry, a further tax increase and another media campaign. This translates to an estimated over 500 cases of SGA being averted per year. A reduction in SGA births, but not preterm birth or perinatal mortality, was observed in the Netherlands after extension of the smoke-free workplace law to include bars and restaurants, in conjunction with a tax increase and media campaign in 2008.

  5. Genetics and genomics: impact on perinatal nursing.

    Science.gov (United States)

    Lewis, Judith A

    2011-01-01

    In 1953, Watson and Crick first described the structure of the DNA molecule, an event that led to a new understanding of the nature of heredity. Just 50 years later, a conference was held in Bethesda, Maryland to announce the completion of the sequencing of the human genome. The era of genomic healthcare has begun, and it has profound implications for nursing education, nursing practice, and nursing research. This article will highlight some important areas in perinatal and neonatal nursing that have been affected by genetics and genomics, as well as some emerging areas of research that will be relevant to perinatal and neonatal nursing.

  6. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

    Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.

  7. Auditing laboratory rodent biosecurity programs.

    Science.gov (United States)

    Porter, William P; Horn, Mandy J; Cooper, Dale M; Klein, Hilton J

    2013-10-22

    A rodent biosecurity program that includes periodic evaluation of procedures used in an institution's vivarium can be used to ensure that best practices are in place to prevent a microbial pathogen outbreak. As a result of an ongoing comprehensive biosecurity review within their North American and European production facilities, the authors developed a novel biosecurity auditing process and worksheet that could be useful in other animal care and use operations. The authors encourage other institutions to consider initiating similar audits of their biosecurity programs to protect the health of their laboratory animals.

  8. Audit firm rotation, audit firm tenure and earnings conservatism

    NARCIS (Netherlands)

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  9. Inappropriatezza prescrittiva delle colonscopie: un audit clinico

    Directory of Open Access Journals (Sweden)

    Matteo Marcosignori

    2012-12-01

    clinico in maniera omogenea in termini di numero di colonscopie, rendendo più difficile la generalizzazione dei risultati. Inoltre, accanto alla elevata percentuale di missing data (36%, è verosimile anche un possibile effetto Hawtorne. Conclusioni. L’audit clinico ha identificato un elevato tasso di inappropriatezza prescrittiva delle colonscopie. Il piano di implementazione al cambiamento potrà ridurre la lunghezza delle liste d’attesa, contenere i costi e migliorare la qualità dell’assistenza al paziente. In particolare, ridurre al di sotto di una soglia del 10% le principali indicazioni inappropriate intervenendo sulle tre principali categorie di prescrittori, porterebbe ad un risparmio di circa 980 esami/anno, pari a € 120.000,00.

  10. The Impact of a Video-Mediated Communication on Separated Perinatal Couples in Japan.

    Science.gov (United States)

    Furukawa, Ryoko; Driessnack, Martha; Kobori, Eiko

    2017-02-01

    Japanese communication relies heavily on nonverbal cues and context. The purpose of this study was to examine the impact of video-mediated communication (VMC) on communication satisfaction and marital relationships in young couples separated during the perinatal period as they honor the Japanese tradition of Satogaeri Bunben. Couples were assigned to the VMC treatment group ( n = 14) or control group ( n = 13). A mixed-methods approach to data collection and analysis was used. Longitudinal quantitative analysis from the Primary Communication Inventory and Intimate Bond Measure revealed significant differences between the Husband groups. Primary Communication Inventory and Intimate Bond Measure were strongly correlated regardless of group. Qualitative analysis of participant diaries revealed the addition of visual cues helped create a sense of "virtual co-presence," which was both positive and negative. In conclusion, VMC appears to improve communication in the separated Japanese perinatal couples, especially through the addition of visual cues provided with VMC.

  11. Environmental audits: The perils of proactivity

    Energy Technology Data Exchange (ETDEWEB)

    Gibson, M.M. [Kleberg & Head, Houston, TX (United States)

    1995-12-31

    No current environmental seminar would be complete unless someone discussed the reasons to undertake an environmental audit and the benefits of being a proactive company. In fact, however, there are some distinct disadvantages of an environmental audit. This presentation will highlight the serious problems that can be created by an environmental audit unless it is conducted with a clear idea as to the purposes of the audit, and the methods the company will employ to protect confidential information. The presentation will conclude with a recipe of sorts for the proper method of conducting an environmental audit.

  12. The occupational health audit.

    Science.gov (United States)

    Davis, R L

    1976-02-01

    to provide an objective evaluation of what needs to be done. It is to provide a "handle" for getting hold of such situations that we developed our Occupational health Audit. It offers one way to get the job started.

  13. Approaches to health-care provider education and professional development in perinatal depression: a systematic review.

    Science.gov (United States)

    Legere, Laura E; Wallace, Katherine; Bowen, Angela; McQueen, Karen; Montgomery, Phyllis; Evans, Marilyn

    2017-07-24

    Perinatal depression is the most common mental illness experienced by pregnant and postpartum women, yet it is often under-detected and under-treated. Some researchers suggest this may be partly influenced by a lack of education and professional development on perinatal depression among health-care providers, which can negatively affect care and contribute to stigmatization of women experiencing altered mood. Therefore, the aim of this systematic review is to provide a synthesis of educational and professional development needs and strategies for health-care providers in perinatal depression. A systematic search of the literature was conducted in seven academic health databases using selected keywords. The search was limited to primary studies and reviews published in English between January 2006 and May/June 2015, with a focus on perinatal depression education and professional development for health-care providers. Studies were screened for inclusion by two reviewers and tie-broken by a third. Studies that met inclusion criteria were quality appraised and data extracted. Results from the studies are reported through narrative synthesis. Two thousand one hundred five studies were returned from the search, with 1790 remaining after duplicate removal. Ultimately, 12 studies of moderate and weak quality met inclusion criteria. The studies encompassed quantitative (n = 11) and qualitative (n = 1) designs, none of which were reviews, and addressed educational needs identified by health-care providers (n = 5) and strategies for professional development in perinatal mental health (n = 7). Consistently, providers identified a lack of formal education in perinatal mental health and the need for further professional development. Although the professional development interventions were diverse, the majority focused on promoting identification of perinatal depression and demonstrated modest effectiveness in improving various outcomes. This systematic review reveals a

  14. Global and cultural perinatal nursing research: improving clinical practice.

    Science.gov (United States)

    Callister, Lynn Clark

    2011-01-01

    High-quality perinatal nursing care should be based on the best evidence including research findings, clinical expertise, and the preferences of women and their families. Principles of perinatal research initiatives are defined, with suggested research priorities designed to close current gaps in the micro and macro environments of perinatal nursing throughout the world. Nearly a decade ago, the following question was asked, "Where is the 'E' (evidence) in maternal child health?" Improving the quality and safety of perinatal nursing care for culturally diverse women globally is the primary goal of nurse researchers leading the future of perinatal healthcare.

  15. Specific Features of Internal Audit in Banks

    Directory of Open Access Journals (Sweden)

    Ivo Mijoč

    2011-12-01

    Full Text Available The aim of the paper is to investigate internal audit in Croatian banks and to point to its more efficient implementation. The paper provides an explanation of key terms related to internal audit in banks, defining audit, types of audit as well as its objectives and roles. In addition to specific properties of the banking system, implementation of internal audit in banks is explained as well. The year 2005 is significant due to the adoption of the Bank Act which is primarily based on provisions of BIS (Banking Information System. The Act has brought about significant changes in the concept of internal audit in banks. The general message of this paper is that internal audit, being a relatively young profession, is marked by accelerated growth, and Croatian banks should adapt their business accordingly.

  16. Implementasi Database Auditing dengan Memanfaatkan Sinkronisasi DBMS

    Directory of Open Access Journals (Sweden)

    Gede Anantaswarya Abhisena

    2017-08-01

    Full Text Available Database auditing dapat menjadi komponen penting dalam keamanan basis data dan kepatuhan terhadap peraturan pemerintah. Database Administrator perlu lebih waspada dalam teknik yang digunakan untuk melindungi data perusahaan, serta memantau dan memastikan bahwa perlindungan yang memadai terhadap data tersedia. Pada tingkat tinggi, database auditing merupakan fasilitas untuk melacak otoritas dan penggunaan sumber daya database. Ketika fungsi auditing diaktifkan, setiap operasi database yang diaudit menghasilkan jejak audit dari perubahan informasi yang dilakukan. Sinkronisasi database adalah bentuk dari replikasi, yang merupakan proses untuk memastikan setiap salinan data pada database berisi objek dan data yang serupa. Sinkronisasi database dapat dimanfaatkan dalam berbagai keperluan, salah satunya membangun auditing untuk mencatat setiap aktivitas yang terjadi pada database. Jejak audit dari operasi database yang dihasilkan, memungkinkan DBA (Database Administrator memelihara audit trails dari waktu ke waktu, untuk melakukan analisis tentang pola akses dan modifikasi terhadap data pada DBMS (Database Management System.

  17. Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Omonuk JB

    2015-12-01

    Full Text Available Most business organizations world-over have computerized their accounting systems. Extant literature finds that the use of Computer Assisted Audit Techniques (CAATs is positively related to the quality of audit reports. CAATs are widely applied to audit financial statements in developed countries. However, there is a void in literature about the audit of computerized accounts in developing countries. We draw a sample from Nigeria to investigate the following questions, “Do auditors effectively audit computerized accounts and; Is there a positive relationship between the use of CAATs and audit quality?” Using descriptive statistics, correlation analysis and logistic multiple regression, we provide evidence that: (1 CAATs are effectively used, (2 there is a positive relationship between the use of CAATS and audit quality, and (3 in a sample that excludes the big 4 International audit firms, local Nigerian firms are not effective in applying CAATs, and so, do not produce quality audit reports.

  18. Dutch Perinatal System: performance and innovative strategies

    NARCIS (Netherlands)

    J. van der Kooy (Jacoba)

    2013-01-01

    textabstractThe organization of the Dutch perinatal care system is unique since, in contrast to most other high-income countries, certified community midwives play an independent role in the care for pregnant women. Community midwives care for pregnant women with an assumed or estimated low-risk for

  19. Customised birthweight standards accurately predict perinatal morbidity

    Science.gov (United States)

    Figueras, Francesc; Figueras, Josep; Meler, Eva; Eixarch, Elisenda; Coll, Oriol; Gratacos, Eduard; Gardosi, Jason; Carbonell, Xavier

    2007-01-01

    Objective Fetal growth restriction is associated with adverse perinatal outcome but is often not recognised antenatally, and low birthweight centiles based on population norms are used as a proxy instead. This study compared the association between neonatal morbidity and fetal growth status at birth as determined by customised birthweight centiles and currently used centiles based on population standards. Design Retrospective cohort study. Setting Referral hospital, Barcelona, Spain. Patients A cohort of 13 661 non‐malformed singleton deliveries. Interventions Both population‐based and customised standards for birth weight were applied to the study cohort. Customised weight centiles were calculated by adjusting for maternal height, booking weight, parity, ethnic origin, gestational age at delivery and fetal sex. Main outcome measures Newborn morbidity and perinatal death. Results The association between smallness for gestational age (SGA) and perinatal morbidity was stronger when birthweight limits were customised, and resulted in an additional 4.1% (n = 565) neonates being classified as SGA. Compared with non‐SGA neonates, this newly identified group had an increased risk of perinatal mortality (OR 3.2; 95% CI 1.6 to 6.2), neurological morbidity (OR 3.2; 95% CI 1.7 to 6.1) and non‐neurological morbidity (OR 8; 95% CI 4.8 to 13.6). Conclusion Customised standards improve the prediction of adverse neonatal outcome. The association between SGA and adverse outcome is independent of the gestational age at delivery. PMID:17251224

  20. Perinatal Outcomes after Assisted Reproductive Technology

    Directory of Open Access Journals (Sweden)

    Setenay Arzu Yilmaz

    2014-08-01

    The aim of this review is to summarize perinatal outcomes and the congenital anomaly risk of IVF pregnancies and also examine the risks of different technologies including ICSI, blastocyst culture, and cryopreservation on this topic. [Archives Medical Review Journal 2014; 23(4.000: 575-586

  1. OLIGOHYDRAMNIOS IN THIRD TRIMESTER AND PERINATAL OUTCOME

    Directory of Open Access Journals (Sweden)

    Babar Shrikant

    2016-05-01

    Full Text Available BACKGROUND The purpose of this study is to assess the effects of oligohydramnios on perinatal outcome, especially in third trimester of pregnancy. METHODS This is an intrapartum observational study conducted in Obstetrics and Gynaecology Department of Rajarshi Chhatrapati Shahu Maharaj Government Medical College and Hospital, Kolhapur, Maharashtra, from October to December 2015 for a period of 120 days. In this study, 70 singleton pregnant females with gestational age from 32-42 weeks with less amniotic fluid index (AFI <8 cm were analysed for perinatal outcome. Data were expressed as number (Percentage. Proportion test was performed for comparison, P value <0.05 was taken as level of significance. RESULTS Women with oligohydramnios were significantly associated with an abnormal intrapartum Foetal Heart Rate (FHR, i.e. foetal distress, meconium stained fluid, Apgar score less than 7 or NICU admission. Also subjects with AFI 5.0 cm or less had a higher rate of caesarean section for foetal distress. CONCLUSIONS Although, in our population antepartum oligohydramnios alone is not predictive of adverse perinatal outcome as measured by low APGAR score and NICU admission, gestational age, severity of oligohydramnios and associated IUGR are other important criteria for perinatal outcome, yet this may be reflective of the aggressive antepartum and intrapartum management in these patients.

  2. Strategic Audit and Marketing Plan

    Science.gov (United States)

    Wright, Lianna S.

    2013-01-01

    The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…

  3. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

    Full Text Available The rapid and dramatic advances in information technology (IT in recent years have withoutquestion generated tremendous benefits. At the same time, information technology has created significant,nunprecedented risks to government and to entities operations. So, computer security has become muchmore important as all levels of government and entities utilize information systems security measures toavoid data tampering, fraud, disruptions in critical operations, and inappropriate disclosure of sensitiveinformation. Obviously, uses of computer security become essential in minimizing the risk of malicious attacksfrom individuals and groups, considering that there are many current computer systems with onlylimited security precautions in place.As we already know financial audits are the most common examinations that a business manager en-counters.This is a familiar area for most executives: they know that financial auditors are going to examine the financial records and how those records are used. They may even be familiar with physical securityaudits. However, they are unlikely to be acquainted with information security audits; that is an audit ofhow the confidentiality, availability and integrity of an organization’s information are assured. Any way,if not, they should be, especially that an information security audit is one of the best ways to determine thesecurity of an organization’s information without incurring the cost and other associated damages of a securityincident.

  4. THE FUTURE OF INTERNAL AUDIT

    Directory of Open Access Journals (Sweden)

    COSMIN DUMITRU MATIȘ

    2015-03-01

    Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.

  5. Continuous auditing: A literature review

    Directory of Open Access Journals (Sweden)

    Flávia Cruz de Souza

    2008-09-01

    Full Text Available Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have eroded public confidence in financial reporting. At the same time, the auditing profession has suffered a big hit. In this scenario, Continuous Auditing (CA seems to have emerged as a response to recover the credibility of the auditing profession as well as meeting Sarbanes-Oxley (SOX requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. First, we address the concepts, models and implications of CA. After, throughout a search on the journals indexed at the CAPES's Basis, a literature review is conducted. A total of 57 articles were selected. We analyze authorship, affiliation, publications, year and type of research of papers that have addressed CA. Findings evidence that most articles addressing CA are non-empirical and adopt a conceptual approach. Also, there is an increasing tendency of continuous auditing studies. Rutgers University seems to be the World's leading research center on CA. This study aims to contribute to the Accounting Science by evidencing possibilities for research and publication in CA.

  6. Essence of the State Audit

    Directory of Open Access Journals (Sweden)

    Maksimovа Valentyna F.

    2013-11-01

    Full Text Available The goal of the article lies in analysis of modern approaches to understanding of the essence of the state audit and presentation of definition of its essence. On the basis of systematisation and generalisation of scientific works, analysis of the international practice in the sphere of control of state finances the article justifies the authors’ own understanding of the role and content of the state audit. In the result of the study the article reveals origin and essence of the control and audit terms and proves that they cannot be used as synonyms. Audit and control in the sphere of state finances were compared on the basis of comparison of goals, tasks, organisation of work, responsibility, forms and results of their conduct. Prospect of further studies is the legislative definition and differentiation of the “state control”, “state audit”, “state financial control” and “state internal financial control” notions. Further development of scientifically justified terminology in this sphere would become a basis for development of the concept of creation of the system of control of state finances, which would correspond with high world standards.

  7. Why Audit Communication in Organizations?

    Science.gov (United States)

    White, Noel D.; Greenbaum, Howard H.

    The purpose of this paper is to present a common sense proposal, as opposed to a documented proposal, arguing for the adoption of a periodic communication audit procedure in organizations. The paper presents an approach and information the communication consultant can utilize in addressing management practitioners on the topic: "Why Audit…

  8. INDEPENDENTA ÎN AUDIT

    Directory of Open Access Journals (Sweden)

    Raul Burdea

    2011-01-01

    Full Text Available The internal audit activity that involves the performer of these activities independently.Cases are mentioned in which the auditor may be suspected of lack of independence. It isrecommended to avoid situations in which the auditor is not totally independent.

  9. Insider Risk Evaluation and Audit

    Science.gov (United States)

    2009-08-01

    friends” within the IT department of an American media company abroad. However, his friendship network was actively involved in supporting the...its job candidates and incumbents for personality disorders. They include the Minnesota Multiphasic Personality Inventory (MMPI-2), the Millon ...using a government system and downloaded files to official storage media (Shaw & Fischer, 2005). The audit trails suggested that the trainee was

  10. WHO Global Survey on Maternal and Perinatal Health in Latin America: classifying caesarean sections

    Directory of Open Access Journals (Sweden)

    Faúndes Anibal

    2009-10-01

    Full Text Available Abstract Background Caesarean section rates continue to increase worldwide with uncertain medical consequences. Auditing and analysing caesarean section rates and other perinatal outcomes in a reliable and continuous manner is critical for understanding reasons caesarean section changes over time. Methods We analyzed data on 97,095 women delivering in 120 facilities in 8 countries, collected as part of the 2004-2005 Global Survey on Maternal and Perinatal Health in Latin America. The objective of this analysis was to test if the "10-group" or "Robson" classification could help identify which groups of women are contributing most to the high caesarean section rates in Latin America, and if it could provide information useful for health care providers in monitoring and planning effective actions to reduce these rates. Results The overall rate of caesarean section was 35.4%. Women with single cephalic pregnancy at term without previous caesarean section who entered into labour spontaneously (groups 1 and 3 represented 60% of the total obstetric population. Although women with a term singleton cephalic pregnancy with a previous caesarean section (group 5 represented only 11.4% of the obstetric population, this group was the largest contributor to the overall caesarean section rate (26.7% of all the caesarean sections. The second and third largest contributors to the overall caesarean section rate were nulliparous women with single cephalic pregnancy at term either in spontaneous labour (group 1 or induced or delivered by caesarean section before labour (group 2, which were responsible for 18.3% and 15.3% of all caesarean deliveries, respectively. Conclusion The 10-group classification could be easily applied to a multicountry dataset without problems of inconsistencies or misclassification. Specific groups of women were clearly identified as the main contributors to the overall caesarean section rate. This classification could help health care

  11. Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, dan Spesialisasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia)

    OpenAIRE

    Siahaan, Ruth Lia Kristin Handayasi

    2016-01-01

    This study aimed to analyze the influence of variables audit tenure, audit fees, auditor rotation, specialization auditor to audit quality. This research collects empirical evidence. Data studied were Real Estate and Property Company listed on the Indonesia Stock Exchange (BEI) from 2012 to 2014. Based on the results of data processing using logistic regression method, the effect of simultaneous audit fees, audit tenure, the rotation of auditors and auditors on audit quality specialties ar...

  12. INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)

    OpenAIRE

    Karlsson, Helena

    2015-01-01

    There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and ass...

  13. 28 CFR 70.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  14. 32 CFR 32.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act... that are subrecipients shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (c) Hospitals that are subrecipients and are not covered by the audit...

  15. 47 CFR 53.213 - Audit analysis and evaluation.

    Science.gov (United States)

    2010-10-01

    ... Audit analysis and evaluation. (a) Within 60 dates after the end of the audit period, but prior to discussing the audit findings with the Bell operating company or the separate affiliate, the independent auditor shall submit a draft of the audit report to the Federal/State joint audit team. (1) The Federal...

  16. 34 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and... and local governments shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised...

  17. 15 CFR 14.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  18. 22 CFR 518.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (b) State and local governments shall be subject to the audit requirements contained in the... audit provisions of revised OMB Circular A-133 shall be subject to the audit requirements of the Federal...

  19. 46 CFR 272.42 - Audit requirements and procedures.

    Science.gov (United States)

    2010-10-01

    ... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...

  20. 40 CFR 30.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  1. 20 CFR 435.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... (including hospitals) are subject to the audit requirements contained in the Single Audit Act Amendments of... Non-Profit Organizations.” (b) State and local governments are subject to the audit requirements... by the audit provisions of revised OMB Circular A-133 are subject to the audit requirements of SSA...

  2. 45 CFR 2543.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act Amendments..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  3. 38 CFR 49.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  4. Audit Report the Final Product of the Auditor Work

    Directory of Open Access Journals (Sweden)

    Ioana Iuliana Pop (Grigorescu

    2012-01-01

    Full Text Available The social and economic environment is in a continuous change, placing the specialists in front of some concrete situations, full with conflicts and uncertainty which ask for decisions and action. Nowadays, reality is a process of facts being continuously developing therefore a standard of utilities becomes absolutely necessary. The present discourse refers to the audit report- as a final result of the external auditor’s work and to the possibilities of improving this report – so as to contribute to a better financial stability in the actual context of the economic crises. The strength of the auditor is essential to re-establish the trust in the market. The methodology of research is a qualitative one, because the data have been gathered without quantifications or other works. I have tried a deep look into the matter, realizing a synthesis of the opinions connected to the efficiency of the auditor’s report, as a means of communication between auditors and the users of the accounting information. ISA 700 has been analyzed, worked out and compared to the economic reality and the specialty literature in the field, referring several times to the Green Book “The policy of the audit: crises lessons “. Originality / the value of the research. The theme has been approached as a panoramic view over the problems concerning the audit report. It is an actual theme, which has become a concern for the auditors and for the users of the accounting information in this transition époque and economical crises. This type of research supposes getting new knowledge, contributing to enrich of the theory of the financial audit and to identifying new problems of this profession in order to find an answer to them. Improving the quality of accounting information offered by the auditors represents a gain both for users and society in general, contributing to the development of the profession and to promoting of the good name of the external audit. The purpose of

  5. CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

    Directory of Open Access Journals (Sweden)

    Chis Anca Oana

    2013-07-01

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

  6. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA

    Directory of Open Access Journals (Sweden)

    Sanja Sever Mališ

    2015-12-01

    Full Text Available Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008.

  7. NC-Audit: Auditing for Network Coding Storage

    CERN Document Server

    Le, Anh

    2012-01-01

    Network coding-based storage has recently received a lot of attention thanks to its ability to efficiently repair failed nodes. Independently, another body of work has proposed integrity checking schemes for cloud storage, none of which, however, is customized for network coding storage or can efficiently support repair. In this work, we bridge the gap between these currently disconnected bodies of work, and we focus on the (novel) advantage of network coding for integrity checking. We propose NC-Audit - a remote data integrity checking scheme, designed specifically for network coding-based storage cloud. NC-Audit provides a unique combination of desired properties: (i) efficient checking of data integrity (ii) efficient support for repairing failed nodes (iii) full support for modification of outsourced data and (iv) protection against information leakage when checking is performed by a third party. The key ingredient of the design of NC-Audit is a novel combination of SpaceMac, a homomorphic MAC scheme for ...

  8. Abnormal Audit Fees and Audit Opinion–Further Evidence from China’s Capital Market

    Institute of Scientific and Technical Information of China (English)

    Zanchun Xie; Chun Cai; Jianming Ye

    2010-01-01

    The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets(ROA), and show that abnormal audit fees improve audit opinions only among firms that engage local auditors and have a low degree of ROA, but report a large increase in ROA, especially when the ROA change is the result of abnormal accruals. We find no association between abnormal audit fees and audit opinion improvement for other firms.

  9. Big 4 and non-Big 4 Audit Production Costs: Office Level Audit Technology and the Impact on Audit Fees

    OpenAIRE

    Sirois, Louis-Philippe; Marmousez, Sophie; Simunic, Dan,

    2012-01-01

    International audience; We empirically evaluate the degree to which Big 4 auditors achieve economies of scale resulting from investments in audit technology at the local U.S. office level and, more importantly, determine how this affects audit pricing differences between Big 4 and non-Big 4 auditors. Focusing on the U.S. audit market for small to medium sized public companies, we argue and find that, relative to non-Big 4 auditors, Big 4 audit firms benefit from economies of scale at the loca...

  10. Audit: Automated Disk Investigation Toolkit

    Directory of Open Access Journals (Sweden)

    Umit Karabiyik

    2014-09-01

    Full Text Available Software tools designed for disk analysis play a critical role today in forensics investigations. However, these digital forensics tools are often difficult to use, usually task specific, and generally require professionally trained users with IT backgrounds. The relevant tools are also often open source requiring additional technical knowledge and proper configuration. This makes it difficult for investigators without some computer science background to easily conduct the needed disk analysis. In this paper, we present AUDIT, a novel automated disk investigation toolkit that supports investigations conducted by non-expert (in IT and disk technology and expert investigators. Our proof of concept design and implementation of AUDIT intelligently integrates open source tools and guides non-IT professionals while requiring minimal technical knowledge about the disk structures and file systems of the target disk image.

  11. Audit Energi Kampus Binus Syahdan

    Directory of Open Access Journals (Sweden)

    Daryanto Daryanto

    2012-12-01

    Full Text Available Binus as an information technology-based campus, the campus electricity needs swell with the rising costs. Energy crisis threat needs to be observed in order to optimally support the operation of the building. To achieve energy savings on Binus Syahdan, an energy audit needs to be done with strategic measures related to saving HVAC systems, lighting and other utilities. Through observation, evaluation of energy utilization can be practiced to obtain recommendation and implementation of efficient energy management. From the results of energy audits and implementation of energy savings within five months, the saving reaches 33.5% on average each month. Thus Binus can save operating costs, have better work productivity and foster a culture of saving that can be continued for other Binus campuses. Sustainability of this activity is expected to bring Binus as energy-efficient campus pioneer in Indonesia, as a positive response to national energy saving programs.

  12. Software Quality Assurance Audits Guidebooks

    Science.gov (United States)

    1990-01-01

    The growth in cost and importance of software to NASA has caused NASA to address the improvement of software development across the agency. One of the products of this program is a series of guidebooks that define a NASA concept of the assurance processes that are used in software development. The Software Assurance Guidebook, NASA-GB-A201, issued in September, 1989, provides an overall picture of the NASA concepts and practices in software assurance. Second level guidebooks focus on specific activities that fall within the software assurance discipline, and provide more detailed information for the manager and/or practitioner. This is the second level Software Quality Assurance Audits Guidebook that describes software quality assurance audits in a way that is compatible with practices at NASA Centers.

  13. 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...

  14. OPINI AUDIT DAN PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SERTA KAITANNYA DENGAN KORUPSI DI INDONESIA

    Directory of Open Access Journals (Sweden)

    Rini Rini

    2015-08-01

    Full Text Available The study examined the relationship between the areas of financial reporting quality proxy by the audit opinion of the financial statements and the disclosure of local government (LKPD districts, as well as the level of corruption in Indonesia. Study is qualitative and descriptive content analysis method (content to process the data. The results of this study indicate that the quality of reporting of financial statements has increased as indicated by the improvement in the audit opinion above LKPD district in Indonesia. The second finding shows there is no link between the financial statement disclosures local government district with the opinion given by the BPK. The third findings showed case of corruption in Indonesian is increasing. The findings of the fourth, the disclosure of financial statements and audit opinions district has associated with the level of corruption in IndonesiaDOI: 10.15408/etk.v13i1.1875

  15. Audit Komunikasi Pemasaran Motion Radio: Analisis Media Organizational Model melalui Metode Sostac

    Directory of Open Access Journals (Sweden)

    Anathasia Citra

    2011-10-01

    Full Text Available This research is about the marketing communication audit of Otomotion FM that re-branding into Motion Radio by analyzing Media Organizational Model through SOSTAC method, Situation-Objective-Strategy-Tactics-Action-Control. This research is also to see the contribution of Reputation Marketing Strategy to achieve the goals of re-branding, This is a descriptive research with qualitative approach by using in depth interviews by using marketing communication audit format that operates Media Organizational Model and SOSTAC. The result of Marketing Communication Audit shows the effectiveness, strength and weakness of the previous and ongoing marketing communication as a guide to make marketing communications plan and as an input to the marketing communication study because increasingly competitive media business. 

  16. Audit Komunikasi Pemasaran Motion Radio: Analisis Media Organizational Model Melalui Metode SOSTAC

    Directory of Open Access Journals (Sweden)

    Anathasia Citra

    2011-09-01

    Full Text Available This research is about the marketing communication audit of Otomotion FM that re-branding into Motion Radio by analyzing Media Organizational Model through SOSTAC method, Situation-Objective-Strategy-Tactics-Action-Control. This research is also to see the contribution of Reputation Marketing Strategy to achieve the goals of re-branding, This is a descriptive research with qualitative approach by using in-depth interviews by using marketing communication audit format that operates Media Organizational Model and SOSTAC. The result of Marketing Communication Audit shows the effectiveness, strength and weakness of the previous and ongoing marketing communication as a guide to make marketing communications plan and as an input to the marketing communication study because increasingly competitive media business.

  17. 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 have 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.

  18. Suitcase to Audit Solar Installations

    Energy Technology Data Exchange (ETDEWEB)

    Alberdi, J.; Barcala, J.M.; Blas de, J.; Molinero, A.; Navarrete, J.J.; Yuste, C.

    2001-07-01

    The audit suitcase was proposed by BESEL to introduce in the solar energy market a new tool which can make an evaluation of solar installation efficiency. Non-invasive sensors and low power components permit both easy installation of the devices and data storage for a period as long as ten days. This project was funded by the contract JOR3-CT98-7030 of the European Union JOULE III program. (Author)

  19. Relatie interne en externe audit

    OpenAIRE

    Ghys, Emelie

    2011-01-01

    In het eerste hoofdstuk wordt de probleemstelling van deze eindverhandeling besproken. Interne en externe audit worden de laatste jaren internationaal en nationaal meer en meer erkend in het bedrijfsleven. Aanleiding voor de toenemende belangstelling van de interne en externe auditfunctie zijn de verschillende boekhoudschandalen rond corporate governance of deugdelijk bestuur. Deze financiële mislukkingen leidden wereldwijd tot diverse wetten, nieuwe regels en verbeterde standaarden om zo een...

  20. Perinatal Outcomes in Women with Extragenital Diseases

    Directory of Open Access Journals (Sweden)

    Agamurad A. Orazmuradov

    2017-06-01

    Full Text Available An increase in the incidence of extragenital diseases (EGDs in the population against the background of the rise in the birth rate actualizes the problems of pregnancy management in women with EGD. Pregnancy-induced physiological changes in the body lead to a worsening of the course of diseases that were at the stage of unsustainable compensation before pregnancy. The purpose of our study was to determine the effectiveness of hyperbaric oxygenation (HBO in the prevention of obstetric/perinatal complications in pregnant women with EGDs and neonatal morbidity. The inclusion of HBO in a complex of therapeutic and prophylactic measures in pregnant women with high perinatal risk contributed to a significant reduction in premature birth and a statistically significant improvement in neonatal morbidity parameters.

  1. Govt. Pubs.: Internal Auditing in Federal, State, and Local Governments.

    Science.gov (United States)

    Knight, Susan; Wilson, Guy

    1980-01-01

    Lists reports, monographs, and journal articles of the last five years that deal with internal auditing at various governmental levels, including the growth of the internal audit, the development of guidelines, current practices, types of audit, and current issues. (FM)

  2. 38 CFR 41.515 - Audit working papers.

    Science.gov (United States)

    2010-07-01

    ... contesting the audit finding for guidance prior to destruction of the working papers and reports. (b) Access... the completion of the audit, as part of a quality review, to resolve audit findings, or to carry out...

  3. 48 CFR 42.102 - Assignment of contract audit services.

    Science.gov (United States)

    2010-10-01

    ... Directory of Federal Contract Audit Offices. The audit request should include a suspense date and should... requests for services on a case-by-case basis, if resources of the audit agency are inadequate to...

  4. 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.

  5. Govt. Pubs.: Internal Auditing in Federal, State, and Local Governments.

    Science.gov (United States)

    Knight, Susan; Wilson, Guy

    1980-01-01

    Lists reports, monographs, and journal articles of the last five years that deal with internal auditing at various governmental levels, including the growth of the internal audit, the development of guidelines, current practices, types of audit, and current issues. (FM)

  6. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  7. Consumer protection... the realities of medical audit.

    Science.gov (United States)

    McKay, R

    1979-08-10

    The concept of medical audit is an extension of consumer philosophy, writes Ron McKay, but if you are paying for someone else's treatment how do you ensure your money has been spent correctly? In the United States the answer was auditing treatment and medical competence. In the light of the Royal Commission's recommendation for a greater degree of urgency in implementing medical audit here he asks how much can be learned from the US?

  8. Audit Methodology for IT Governance

    Directory of Open Access Journals (Sweden)

    Mirela GHEORGHE

    2010-01-01

    Full Text Available The continuous development of the new IT technologies was followed up by a rapid integration of them at the organization level. The management of the organizations face a new challenge: structural redefinition of the IT component in order to create plus value and to minimize IT risks through an efficient management of all IT resources of the organization. These changes have had a great impact on the governance of the IT component. The paper proposes an audit methodology of the IT Governance at the organization level. From this point of view the developed audit strategy is a strategy based on risks to enable IT auditor to study from the best angle efficiency and effectiveness of the IT Governance structure. The evaluation of the risks associated with IT Governance is a key process in planning the audit mission which will allow the identification of the segments with increased risks. With now ambition for completeness, the proposed methodology provides the auditor a useful tool in the accomplishment of his mission.

  9. Clinical audit of ectopic pregnancy.

    Science.gov (United States)

    Hamid, Alaa Aldin Abdel; Yousry, Almraghy; El Radi, Safwat Abd; Shabaan, Omar Mamdouh; Mazen, Elzahry; Nabil, Halal

    2017-03-01

    The aim of this study was to determine the risk factors of ectopic pregnancy in cases presented to the Woman's Health Hospital (WHH) in Assuit University, and to perform clinical audit on strategies for management of ectopic pregnancy in the WHH. This descriptive hospital based study was conducted at the Woman's Health Hospital (WHH) of Assuit University (Egypt). There were 210 patients who were admitted to the WHH with the diagnosis of ectopic pregnancy in the period between February 1, 2015 through the end of October 2015. Data were analyzed by SPSS version 21, using descriptive statistics, Mann-Whitney U test, and Chi square. Ectopic pregnancy affects woman in the reproductive age. There are many risk factors that increase the chance of its occurrence; however, it may also occur in the absence of any risk factors (14.0%). Internal VD (72.5%) is the most frequent risk factor; other risk factors include history of abortion, previous CS, ovulation induction, history of infertility, or previous history of EP. Clinical audit is an important item of any adequate health care. As regards to the clinical audit of EP management, we are not adhering to the guidelines.

  10. 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)

  11. Local Government Internal Audit Compliance

    Directory of Open Access Journals (Sweden)

    Greg Jones

    2015-09-01

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

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

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7...

  13. ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

  14. Auditor human capital and audit firm survival - The Dutch audit industry in 1930-1992

    NARCIS (Netherlands)

    Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.

    2004-01-01

    This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a new audit firm and

  15. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?

    NARCIS (Netherlands)

    Cahan, S.; Zhang, W.; Veenman, D.

    2011-01-01

    This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading

  16. Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?

    NARCIS (Netherlands)

    Cahan, S.; Zhang, W.; Veenman, D.

    2011-01-01

    This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading

  17. The ICA Communication Audit and Perceived Communication Effectiveness Changes in 16 Audited Organizations.

    Science.gov (United States)

    Brooks, Keith; And Others

    1979-01-01

    Discusses the benefits of the International Communication Association Communication Audit as a methodology for evaluation of organizational communication processes and outcomes. An "after" survey of 16 audited organizations confirmed the audit as a valid diagnostic methodology and organization development intervention technique which…

  18. 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.

  19. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... Accounting Standards (SFAS) 57. The disclosure requirements under this provision extend beyond those of SFAS...) Audited financial statements prepared in accordance with the generally accepted accounting principles of... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements....

  20. Diabetes and perinatal mortality in twin pregnancies.

    Directory of Open Access Journals (Sweden)

    Zhong-Cheng Luo

    Full Text Available BACKGROUND: Diabetes in pregnancy has been associated with a paradoxically reduced risk of neonatal death in twin pregnancies. Risk "shift" may be a concern in that the reduction in neonatal deaths may be due to an increase in fetal deaths (stillbirths. This study aimed to clarify the impact of diabetes on the risk of perinatal death (neonatal death plus stillbirth in twin pregnancies. METHODS: This was a retrospective cohort study of twin births using the largest available dataset on twin births (the U.S. matched multiple birth data 1995-2000; 19,676 neonates from diabetic pregnancies, 541,481 from non-diabetic pregnancies. Cox proportional hazard models were applied to estimate the adjusted hazard ratios (aHR of perinatal death accounting for twin cluster-level dependence. RESULTS: Comparing diabetic versus non-diabetic twin pregnancies, overall perinatal mortality rate was counterintuitively lower [2.1% versus 3.3%, aHR 0.70 (95% confidence intervals 0.63-0.78]. Individually, both stillbirth and neonatal mortality rates were lower in diabetic pregnancies, but we identified significant differences by gestational age and birth weight. Diabetes was associated with a survival benefit in pregnancies completed before 32 weeks [aHR 0.55 (0.48-0.63] or with birth weight =2500 g [aHR 2.20 (1.55-3.13]. CONCLUSIONS: Diabetes in pregnancy appears to be "protective" against perinatal death in twin pregnancies ending in very preterm or very low birth weight births. Prospective studies are required to clarify whether these patterns of risk are real, or they are artifacts of unmeasured confounders. Additional data correlating these outcomes with the types of diabetes in pregnancy are also needed to distinguish the effects of pre-gestational vs. gestational diabetes.

  1. MATERNAL AND PERINATAL OUTCOME IN ADOLESCENT PREGNANCY

    Directory of Open Access Journals (Sweden)

    Elizabeth Joseph

    2016-12-01

    Full Text Available BACKGROUND Adolescence is a period of transition from childhood to adulthood extending from 11-19 years. Adolescent pregnancy is a highrisk situation because of psychological and physical immaturity. The study was undertaken to analyse the various aspects of pregnancy and labour in the adolescent mother and also to assess perinatal outcome. MATERIALS AND METHODS It was a one year clinical analytical study carried out in DM-WIMS. All the adolescent pregnant mothers admitted in the third trimester were included in the study irrespective of gravidity and parity. The cases were followed up in terms of details of delivery, pregnancy complications and perinatal outcome. RESULTS There were 124 cases of teenage pregnancy in third trimester out of 1006 deliveries (12.3%. Of the adolescent pregnancies, 98.04% were in 17-19 years age group. 99.8% of adolescent pregnancies occurred in married women. 91.53% of the adolescent pregnant women were primigravidas. 10% of adolescent mothers were admitted before term owing to detection of high-risk conditions like severe PIH, preterm labour, PPROM. 88.6% had vaginal delivery, 11.4% delivered by LSCS. 19.02% of cases had low birth weight infants. 35% of these babies needed admission during perinatal period. CONCLUSION Incidence of adolescent pregnancy was 12.3%. Teenagers were seen to have a higher need for counselling regarding nutrition, hygiene, breastfeeding and contraception. Course of labour was not seen to be significantly affected by age alone. Perinatal outcome was also good in these patients though there were a few avoidable admissions due to poor feeding techniques and decreased sense of responsibility.

  2. Perinatal Risk Factors for Mild Motor Disability

    Science.gov (United States)

    Hands, Beth; Kendall, Garth; Larkin, Dawne; Parker, Helen

    2009-01-01

    The aetiology of mild motor disability (MMD) is a complex issue and as yet is poorly understood. The aim of this study was to identify the prevalence of perinatal risk factors in a cohort of 10-year-old boys and girls with (n = 362) and without (n = 1193) MMD. Among the males with MMD there was a higher prevalence of postpartum haemorrhage,…

  3. Perinatal Risk Factors for Mild Motor Disability

    Science.gov (United States)

    Hands, Beth; Kendall, Garth; Larkin, Dawne; Parker, Helen

    2009-01-01

    The aetiology of mild motor disability (MMD) is a complex issue and as yet is poorly understood. The aim of this study was to identify the prevalence of perinatal risk factors in a cohort of 10-year-old boys and girls with (n = 362) and without (n = 1193) MMD. Among the males with MMD there was a higher prevalence of postpartum haemorrhage,…

  4. [Nursing audit as a professional marketing strategy].

    Science.gov (United States)

    Costa, Maria Suêuda; Forte, Benedita Pessoa; Alves, Maria Dalva Santos; Viana, Jamille Forte; Oriá, Mônica Oliveira Batista

    2004-01-01

    This study relates an audit experience with an interdisciplinary team in public health services at Fortaleza-CE and aims to describe the functional dimension of these audit actions and the its importance for nursing; to define a model with a professional marketing strategy for the nurse. Theoretical bases of contemporary Administration were used to converge with the audit practice experiences. One proposes a new audit nursing strategy in favor of the professional significance, because the nurse currently conducts actions with a scientific marketing identity, but at the unconscious level.

  5. Current Status on Onshore Petroleum Internal Audit

    Institute of Scientific and Technical Information of China (English)

    Sun Shourong

    1995-01-01

    @@ The onshore petroleum internal audit has been carried out for 10years since it had started from 1985.Up to now, there are 430 independent audit organizations and 1500professional employees. With the development of petroleum audit, the auditing has played an important role in the further reform, managing reinforcement and economic efficiency improvement of petroleum enterprises. Through 10 years efforts, a total direct economic value of 2.2 billion yuan has been achieved by correcting violation and misfeasance and decreasing the capitalized cost.

  6. Address forms in Chinese audit opinions

    Institute of Scientific and Technical Information of China (English)

    Ziye; Zhao

    2014-01-01

    Although forms of address are widely used in textual and other types of disclosure,empirical evidence of their effects is rare.China provides a unique setting in which to test the economic consequences of the forms of address used in audit reports.From 2003 to 2011,about 60%of auditors surveyed addressed their clients by their real names in audit opinions,while the others used honorifics.Based on a sample of Chinese audit opinions,I report the following findings.First,the announcement of an audit opinion that uses the client’s real name elicits a greater market response than the announcement of an opinion featuring an honorific form of address.Second,the effects of real-name forms of address are stronger in firms with weak board governance.Third,the association between audit fees and audit risk factors,such as loss-making,is stronger in firms that are addressed by their real names in audit reports.I conclude from these findings that the forms of address used in audit opinions may reveal private information on audit quality.The results of this study are consistent with the power-solidarity effect described by sociolinguists.

  7. Obstetric and perinatal outcome of teenage pregnancy.

    Science.gov (United States)

    Suwal, A

    2012-01-01

    Adolescents are at higher risk during childbirth than women between 20 to 25 years. Adolescent childbearing initiates a syndrome of failure: failure to complete one's education; failure in limiting family size; failure to establish a vocation and become independent. This study was done to find out the obstetric and perinatal outcome of teenage pregnancy along with factors contributing to teenage pregnancy. A prospective, cross sectional study was carried out in College of Medical Sciences Teaching Hospital (CMSTH), Bharatpur during the period for two years from September 2008 to August 2010. Pregnant girls ≤19 years admitted to labour ward were taken for the study. Cases planned for abortion and MTP were also taken. One hundred cases of pregnant teenagers were admitted in CMSTH during a period of two years. Incidence was 6.85%. In our study, most of the teenagers were unbooked, from low socioeconomic status and with no or inadequate education. They had little knowledge about contraception and less number of teenagers used temporary means of contraception. Because of our social custom of early marriage, most of the teenage mothers were married. All these factors were correlated with teenage pregnancy in present study. This study failed to show any statistically significant difference in the incidence of anaemia, LBW babies, preterm delivery, hypertensive disorder of pregnancy, mode of delivery in different ages of teenage mothers. However, there was significant difference in the incidence of perinatal death in different ages of teenage mothers indicating that perinatal deaths were more in younger teenagers.

  8. BLOOD BIOMARKERS FOR EVALUATION OF PERINATAL ENCEPHALOPATHY

    Directory of Open Access Journals (Sweden)

    Ernest Marshall Graham

    2016-07-01

    Full Text Available Recent research in identification of brain injury after trauma shows many possible blood biomarkers that may help identify the fetus and neonate with encephalopathy. Traumatic brain injury shares many common features with perinatal hypoxic-ischemic encephalopathy. Trauma has a hypoxic component, and one of the 1st physiologic consequences of moderate-severe traumatic brain injury is apnea. Trauma and hypoxia-ischemia initiate an excitotoxic cascade and free radical injury followed by the inflammatory cascade, producing injury in neurons, glial cells and white matter. Increased excitatory amino acids, lipid peroxidation products and alteration in microRNAs and inflammatory markers are common to both traumatic brain injury and perinatal encephalopathy. The blood-brain barrier is disrupted in both leading to egress of substances normally only found in the central nervous system. Brain exosomes may represent ideal biomarker containers, as RNA and protein transported within the vesicles are protected from enzymatic degradation. Evaluation of fetal or neonatal brain derived exosomes that cross the blood-brain barrier and circulate peripherally has been referred to as the liquid brain biopsy. A multiplex of serum biomarkers could improve upon the current imprecise methods of identifying fetal and neonatal brain injury such as fetal heart rate abnormalities, meconium, cord gases at delivery, and Apgar scores. Quantitative biomarker measurements of perinatal brain injury and recovery could lead to operative delivery only in the presence of significant fetal risk, triage to appropriate therapy after birth and measure the effectiveness of treatment.

  9. Untreated perinatal paternal depression: Effects on offspring.

    Science.gov (United States)

    Gentile, Salvatore; Fusco, Maria Luigia

    2017-06-01

    Transition to parenthood represents an important life event which increases vulnerability to psychological disorders. Aim of this article is to analyze all studies which investigated the effects of untreated perinatal paternal depression in offspring. We searched pertinent, peer-reviewed articles published in English (January 1980 to April 2016) on MEDLINE, PsycINFO, and Science.gov. Twenty-three studies met the inclusion criteria. Most of the reviewed studies suffer from methodological limitations, including the small sample, the lack of a structured psychiatric diagnosis, and inclusion bias. Despite such limitations, paternal depression seems to be associated with an increased risk of developmental and behavioural problems and even psychiatric disorders in offspring. In particular, in infants and toddlers such problems vary from increased crying to hyperactivity and conduct problems to psychological and developmental impairment, and poor social outcomes. School-age children of depressed fathers have a doubled risk for suffering from specific psychiatric disorders. Hence, facilitating access to vigorous and evidence based treatments is a public health opportunity for improving the quality of life of depressed parents and their children. Evidences emerging from this review actually suggest that the traditional gender-focused approach to perinatal mood disorders should be completed by a family-centred approach, in order to improve the effectiveness of perinatal mental health programs. Copyright © 2017 Elsevier Ireland Ltd. All rights reserved.

  10. Corporate Governance and Audit Report Lag in Malaysia

    OpenAIRE

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

    2010-01-01

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

  11. Perinatal Loss: The Effect on Attachment in Subsequent Pregnancies

    Science.gov (United States)

    1989-01-01

    manifested when a couple experiences a perinatal loss. Perinatal death can have a profound effect on parent’s emotional, psychological, social, and... deaths associated with prematurity and complications of the newborn. He used telephone interviews with open-ended questions to elicit responses regarding...Stillbirth, and Infant Death . Boston: Beacon Press. Bourne, Stanford. (1979) Coping With Perinatal Death , Part 1-After Effects and Theory. Midwife

  12. 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.

  13. Factores psicológicos implicados en el Duelo Perinatal Psychological factors involved in perinatal grief

    Directory of Open Access Journals (Sweden)

    Manuel Fernández-Alcántara

    2012-06-01

    Full Text Available Justificación: El duelo perinatal, hasta hace poco escasamente reconocido, está adquiriendo un estatuto propio. Esto es debido sus características singulares e idiosincrásicas. Objetivo: Con esta revisión se pretende señalar y analizar las diferentes variables que interactúan en el duelo perinatal. Metodología: Se utilizaron las bases de SCOPUS, Medline y Web of Science, obteniéndose un total de 146 referencias, de las cuales se seleccionaron 48. Resultados: El análisis se agrupa en cuatro categorías: las reacciones a la pérdida, la diferencia entre hombres y mujeres, las intervenciones más adecuadas por parte del personal sanitario, así como los principales problemas que presenta la práctica para ellos. Conclusión: Se realiza un análisis crítico de la situación del duelo perinatal y se plantea el desarrollo de nuevas líneas de investigación que puedan mejorar la práctica clínica y dar pie a futuras investigaciones.Justification: Perinatal grief hasn't been recognized in the past, but now it's acquiring an appropriate statute. Objective: With this review, it is expected to point out and analyze the diverse variables that interact in perinatal grief. Methodology: For the articles selection process, data bases from SCOPUS, Medline and Web of Science were consulted. After the process, 48 references (from a total of 146 were obtained. Results: The analysis was grouped in four categories: the initial reactions to the loss, the difference between men and women, the most suitable interventions by sanitary staff, and the main problems which are present in their practise. Conclusion: A critical analysis about the situation of perinatal grief is made and the development of new ways of research.

  14. Factors influencing antiretroviral treatment suboptimal adherence among perinatally HIV-infected adolescents in Thailand

    Science.gov (United States)

    Munir, Kerim; Kanabkaew, Cheeraya; Le Coeur, Sophie

    2017-01-01

    Background Existing studies have suggested decreased adherence and rebound in mortality in perinatally HIV-infected adolescents receiving antiretroviral therapy (ART) as compared to adults and young children. Methods We used both quantitative and qualitative approaches to identify factors influencing adherence among perinatally infected adolescents in Thailand. We analyzed data from 568 pairs of perinatally infected adolescents (aged 12–19) and their primary caregivers in the Teens Living With Antiretrovirals (TEEWA) study, a cross-sectional survey conducted in 2010–2012. We also conducted 12 in-depth interviews in 2014 with infected adolescents or their primary caregivers to elicit experiences of living with long-term ART. Results From the quantitative analysis, a total of 275 (48.4%) adolescents had evidence of suboptimal adherence based on this composite outcome: adolescents self-reported missing doses in the past 7 days, caregiver rating of overall adherence as suboptimal, or latest HIV-RNA viral load ≥1000 copies/ml. In multivariate logistic regression analysis, younger age, having grandparents or extended family members as the primary caregiver, caregiver-assessed poor intellectual ability, having a boy/girlfriend, frequent online chatting, self-reported unhappiness and easiness in asking doctors questions were significantly associated with suboptimal adherence. From the in-depth interviews, tensed relationships with caregivers, forgetfulness due to busy schedules, and fear of disclosing HIV status to others, especially boy/girlfriends, were important contributors to suboptimal adherence. Social and emotional support and counseling from peer group was consistently reported as a strong adherence-promoting factor. Conclusion Our findings highlight unique barriers of ART adherence among the perinatally infected adolescents. Future interventions should be targeted at helping adolescents to improve interpersonal relationships and build adaptive skills in

  15. Measuring perinatal health equity and migration indicators for international comparisons.

    Science.gov (United States)

    Gagnon, Anita J; Small, Rhonda; Sarasua, Irene; Lang, Carly

    2015-01-01

    An international research collaboration answered, "Can equity in perinatal health for migrant women be measured for comparison across countries?" In nine countries, perinatal databases were assessed for the availability of equity indicators. Equity data were also sought from women and health records. Optimal sources of data differed depending on the migrant perinatal health equity indicator. Health and migration data, required to capture equity, were often not reported in the same location. Migration indicators other than country of birth were underreported. Perinatal health equity can be measured for international comparisons, although a standardized protocol is required to capture all indicators.

  16. Identificacion y valoracion neuropsicologica del riesgo perinatal: intumentos

    National Research Council Canada - National Science Library

    Lopez-Gomez, Santiago; Cajal-Cernuda, Carlos Jose; Ordonez-Blanco, Sonia Ma; Uribe-Rodriguez, Ana Fernanda

    2008-01-01

    .... En el presente articulo se identifican los principales factores asociados al riesgo perinatal y sus implicaciones, haciendo un recorrido por los procedimientos estandarizados de evaluacion del riesgo...

  17. Factores psicológicos implicados en el Duelo Perinatal Psychological factors involved in perinatal grief

    OpenAIRE

    Manuel Fernández-Alcántara; Francisco Cruz-Quintana; Nieves Pérez-Marfil; Humbelina Robles-Ortega

    2012-01-01

    Justificación: El duelo perinatal, hasta hace poco escasamente reconocido, está adquiriendo un estatuto propio. Esto es debido sus características singulares e idiosincrásicas. Objetivo: Con esta revisión se pretende señalar y analizar las diferentes variables que interactúan en el duelo perinatal. Metodología: Se utilizaron las bases de SCOPUS, Medline y Web of Science, obteniéndose un total de 146 referencias, de las cuales se seleccionaron 48. Resultados: El análisis se agrupa en cuatro ca...

  18. 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

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

    Directory of Open Access Journals (Sweden)

    Nurika Restuningdiah

    2017-03-01

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

  20. Quality Determinants of Independent Audits of Banks

    Directory of Open Access Journals (Sweden)

    José Alves Dantas

    2015-04-01

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

  1. Perinatal complications, environmental factors and autism spectrum disorders

    Directory of Open Access Journals (Sweden)

    Mandić-Maravić Vanja

    2016-01-01

    Full Text Available Objectives: Autism spectrum disorders (ASD are characterized by qualitative impairment of social interactions, impairment of verbal and nonverbal communication, as well as restricted interests and repetitive behavior. ASD represent a group of complex psychiatric disorders, with both genetic and environmental factors implicated in their etiology. Recent neuroanatomical and epidemiological studies point out to prenatal and early postnatal genesis of ASD. Aim: In this review, we present recent studies that explored the effect of environmental, prenatal and perinatal risk factors on development of ASD. Also, we point out those factors that have been proven to have the strongest association with ASD, and emphasize a very complex interaction of individual factors that might eventually lead to manifestation of this group of disorders. Conclusion: A precise defining of risk factors might provide more insight not only into etiology of ASD, but might also give us a possibility for early recognition and possible prevention of autism spectrum disorders, especially in susceptible individuals. It is also a first step in defining the basis of the gene-environment interaction mechanism, which might enable the development of an individualized therapeutic approach for this group of disorders.

  2. PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

    Directory of Open Access Journals (Sweden)

    Badingatus Solikhah

    2012-03-01

    Full Text Available Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression

  3. Developing a concept for external audits of psychosocial risks in certified occupational health and safety management systems

    DEFF Research Database (Denmark)

    Helbo, Anne; Hasle, Peter

    2016-01-01

    management measures and expected outcomes. Another important tool is the qualitative interview, which is the primary method for data collection. The concept has important implications for the dominant audit practice and auditor competencies. It leads to an expanded knowledge base and a broader concept...

  4. 24 CFR 881.211 - Audit.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the...

  5. 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…

  6. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) SPECIAL PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning. (a...

  7. Secret-involved Information System Security Audit

    Institute of Scientific and Technical Information of China (English)

    ZHANG; Ya-lan

    2015-01-01

    Secret-involved information system security audit is a network security technology developing rapidly in recent years.It uses various technical to detect the problem of secret-involved information system,and uses certain audit methods to analyze all kinds of suspicious behavior and irregularities.

  8. Audit Manual release 3.0

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-01

    This manual consolidates into one document the policies, procedures, standards, technical guidance and other techniques to be followed by the Assistant Inspector General for Audits and staff in planning and conducting audit work within DOE and in preparing related reports on behalf of the Office of Inspector General.

  9. 45 CFR 96.31 - Audits.

    Science.gov (United States)

    2010-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... after receipt of the audit report in instances of noncompliance with Federal laws and regulations; (4...

  10. 7 CFR 226.8 - Audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 226.8 Section 226.8 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE CHILD NUTRITION PROGRAMS CHILD AND ADULT CARE FOOD PROGRAM State Agency Provisions § 226.8 Audits. (a)...

  11. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    2001-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  12. 7 CFR 1773.7 - Audit standards.

    Science.gov (United States)

    2010-01-01

    .... (b) The audit must include such tests of the accounting records and such other auditing procedures... the required report on compliance and on internal control over financial reporting and the management... financial statements are presented fairly in conformity with GAAP. (2) The security instrument provision...

  13. Carefully auditing guarantied fairness in funding allocation

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    @@ Demanded by National Audit Office of PRC, spotcheck auditing for 160 NSFC sponsored key projects, major projects, as well as projects of distinguished young scholars, with a total of 0.16 billion RMB was investigated in 31 universities and research institutes of Beijing and Eastern China according to the investment policies of NSFC.

  14. 7 CFR 277.17 - Audit requirements.

    Science.gov (United States)

    2010-01-01

    ... the qualification. (3) The auditor's comments on compliance and internal control which should: (i... expenditure of Federal funds; (4) Internal procedures have been established to meet the objectives of...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal...

  15. Sourcing of Internal Auditing: An Empirical Study

    NARCIS (Netherlands)

    R.F. Speklé (Roland); H.J. van Elten; A.M. Kruis

    2005-01-01

    textabstractIn recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires diffe

  16. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

    Speklé, R.F.; Elten, van H.J.; Kruis, A.

    2005-01-01

    In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different skills

  17. Sourcing of internal auditing : An empirical study

    NARCIS (Netherlands)

    Speklé, R.F.; Elten, van H.J.; Kruis, A.

    2007-01-01

    This paper studies the factors associated with organizations’ internal audit sourcing decisions, building from a previous study by Widener and Selto (henceforth W&S) [Widener, S.K., Selto, F.H., 1999. Management control systems and boundaries of the firm: why do firms outsource internal audit activi

  18. 42 CFR 38.9 - Federal audits.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Federal audits. 38.9 Section 38.9 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS DISASTER ASSISTANCE FOR CRISIS COUNSELING AND TRAINING § 38.9 Federal audits. The Secretary, the Administrator,...

  19. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Stapenhurst, Rick; Titsworth, Jack

    2002-01-01

    Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In th...

  20. Static Analysis Alert Audits: Lexicon and Rules

    Science.gov (United States)

    2016-11-04

    DISTRIBUTION STATEMENT A] This material has been approved for public release and unlimited distribution. REV-03.18.2016.0 Static Analysis Alert Audits...unlimited distribution. Background: Automatic Alert Classification Static Analysis Tool(s) Alerts Alert Consolidation (SCALe) Potential Rule...Automatic Alert Classification Static Analysis Tool(s) Alerts Alert Consolidation (SCALe) Potential Rule Violations Auditing Determinations ML

  1. 13 CFR 120.490 - Audits.

    Science.gov (United States)

    2010-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Audits. 120.490 Section 120.490 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business...

  2. 38 CFR 41.200 - Audit requirements.

    Science.gov (United States)

    2010-07-01

    ... a single or program-specific audit conducted for that year in accordance with the provisions of this..., or grant agreements do not require a financial statement audit of the auditee, the auditee may elect... Federal agency, pass-through entity, and General Accounting Office (GAO). (e) Federally Funded...

  3. The need for principles of good audit

    NARCIS (Netherlands)

    Brenninkmeijer, A.F.M.

    2015-01-01

    The relation between auditor and the auditee who is subjected to audit is not only guided by the standards – for instance INTOSAI standards - auditors apply, but also by general principles of good audit which give shape to auditors’ professional judgement and which can limit his discretion. In what

  4. LA QUALITÉ DE L'AUDIT EXTERNE ET LA NOTION DE SIGNIFICATIVITÉ: ÉTUDE EXPLORATOIRE

    OpenAIRE

    Lahbari, Hassan

    2009-01-01

    International audience; L'objectif de ce papier est de proposer un indicateur de mesure direct de la qualité d'audit externe qui est le seuil de signification. Pour répondre aux nouvelles orientations imposées par les récentes régulations économiques, un rapport d'audit légal de qualité doit répondre au critère de significativité (matérialité) des anomalies par rapport aux décisions qui peuvent être prises par les utilisateurs des états financiers. La notion de significativité des anomalies o...

  5. Personnel Audit Using a Forensic Mining Technique

    Directory of Open Access Journals (Sweden)

    Adesesan B. Adeyemo

    2010-11-01

    Full Text Available This paper applies forensic data mining to determine the true status of employees and thereafter provide useful evidences for proper administration of administrative rules in a Typical Nigerian Teaching Service. The conventional technique of personnel audit was studied and a new technique for personnel audit was modeled using Artificial Neural Networks and Decision Tree algorithms. Atwo-layer classifier architecture was modeled. The outcome of the experiment proved that Radial Basis Function Artificial Neural Network is better than Feed-forward Multilayer Perceptron in modeling of appointment and promotion audit in layer 1 while Logitboost Multiclass Alternating Decision Tree in Layer 2 is best in modeling suspicious appointment audit and abnormal promotion audit among the tested Decision Trees. The evidential rules derived from the decision trees for determining the suspicious appointment and abnormal promotion were also presented.

  6. THE INTERNAL AUDIT AS COGNITIVE PROCESS

    Directory of Open Access Journals (Sweden)

    D. Petrascu

    2016-11-01

    Full Text Available The term AUDIT generally comes from the Latin word "audire" to listen and to inform others, from today's Anglo-Saxon countries, this term has the meaning of a revision of the accounting information and of those of a different nature, realized by an independent professional, in view of expressing an opinion regarding the regularity and honesty of the audited information (1 §tefan Craciun, Audit financiar §i audit intern, The Economic Publishing House, Bucharest, 2004, page 22. In a general register, an audit has the purpose to grant an entity added value by a systematic and methodic approach, evaluating the risk management processes, the control processes and the governing processes, all of which are materialized within an objective and professional report.

  7. Trends and priorities in internal audit

    Directory of Open Access Journals (Sweden)

    Victoria STANCIU

    2016-09-01

    Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

  8. Qualitative research.

    Science.gov (United States)

    Maher, Lisa; Dertadian, George

    2017-08-07

    This narrative review aims to highlight key insights from qualitative research on drug use and drug users by profiling a selection of classic works. Consensus methods were used to identify and select four papers published in 1938, 1969, 1973 and 1984 considered to be classics. These landmark qualitative studies included the first account of addiction as a social process, demonstrating that people have meaningful responses to drug use that cannot be reduced to their pharmacological effects; the portrayal of inner-city heroin users as exacting, energetic and engaged social agents; identification of the interactive social learning processes involved in becoming a drug user; the application of the 'career' concept to understanding transitions and trajectories of drug use over time; and the articulation of a framework for understanding drug use that incorporates the interaction between pharmacology, psychology and social environments. These classic sociological and anthropological studies deployed qualitative research methods to show how drug use is shaped by complex sets of factors situated within social contexts, viewing drug users as agents engaged actively in social processes and worlds. Their findings have been used to challenge stereotypes about drug use and drug users, develop a deeper understanding of drug use among hidden, hard-to-research and under-studied populations, and provide the foundations for significant developments in scientific knowledge about the nature of drug use. They continue to retain their relevance, providing important correctives to biomedical and behaviourist paradigms, reminding us that drug use is a social process, and demonstrating how the inductive approach of qualitative research can strengthen the way we understand and respond to drug use and related harms. © 2017 Society for the Study of Addiction.

  9. Perinatal Generalized Anxiety Disorder: Assessment and Treatment.

    Science.gov (United States)

    Misri, Shaila; Abizadeh, Jasmin; Sanders, Shawn; Swift, Elena

    2015-09-01

    Perinatal generalized anxiety disorder (GAD) has a high prevalence of 8.5%-10.5% during pregnancy and 4.4%-10.8% postpartum. Despite its attendant dysfunction in the patient, this potentially debilitating mental health condition is often underdiagnosed. This overview will provide guidance for clinicians in making timely diagnosis and managing symptoms appropriately. A significant barrier to the diagnosis of GAD in the perinatal population is difficulty in distinguishing normal versus pathological worry. Because a perinatal-specific screening tool for GAD is nonexistent, early identification, diagnosis and treatment is often compromised. The resultant maternal dysfunction can potentially impact mother-infant bonding and influence neurodevelopmental outcomes in the children. Comorbid occurrence of GAD and major depressive disorder changes the illness course and its treatment outcome. Psychoeducation is a key component in overcoming denial/stigma and facilitating successful intervention. Treatment strategies are contingent upon illness severity. Cognitive behavior therapy (CBT), relaxation, and mindfulness therapy are indicated for mild GAD. Moderate/severe illness requires pharmacotherapy and CBT, individually or in combination. No psychotropic medications are approved by the FDA or Health Canada in pregnancy or the postpartum; off-label pharmacological treatment is instituted only if the benefit of therapy outweighs its risk. SSRIs/SNRIs are the first-line treatment for anxiety disorders due to data supporting their efficacy and overall favorable side effect profile. Benzodiazepines are an option for short-term treatment. While research on atypical antipsychotics is evolving, some can be considered for severe manifestations where the response to antidepressants or benzodiazepines has been insufficient. A case example will illustrate the onset, clinical course, and treatment strategies of GAD through pregnancy and the postpartum.

  10. Influence of Perinatal Risk Factors on Premature Labor Outcome

    Directory of Open Access Journals (Sweden)

    Agamurad A. Orazmuradov

    2016-09-01

    Full Text Available In this article, for the first time, the problem of premature labor (PL is considered from the standpoint of the concept of perinatal obstetric risk. The obtained results show that the optimal choice of the mode of delivery must be based on gestational age and perinatal risk (PR factors with calculation of their intrapartum gain (IG.

  11. Pharmacological Neuroprotection after Perinatal Hypoxic-Ischemic Brain Injury

    NARCIS (Netherlands)

    Fan, Xiyong; Kavelaars, Annemieke; Heijnen, Cobi J.; Groenendaal, Floris; van Bel, Frank

    2010-01-01

    Perinatal hypoxia-ischemia (HI) is an important cause of neonatal brain injury. Recent progress in the search for neuroprotective compounds has provided us with several promising drugs to reduce perinatal HI-induced brain injury. In the early stage (first 6 hours after birth) therapies are concentra

  12. Cortical Reorganization of Language Functioning Following Perinatal Left MCA Stroke

    Science.gov (United States)

    Tillema, Jan-Mendelt; Byars, Anna W.; Jacola, Lisa M.; Schapiro, Mark B.; Schmithorst, Vince J.; Szaflarski, Jerzy P.; Holland, Scott K.

    2008-01-01

    Objective: Functional MRI was used to determine differences in patterns of cortical activation between children who suffered perinatal left middle cerebral artery (MCA) stroke and healthy children performing a silent verb generation task. Methods: Ten children with prior perinatal left MCA stroke (age 6-16 years) and ten healthy age matched…

  13. Perinatal outcomes in 375 children born after oocyte donation

    DEFF Research Database (Denmark)

    Malchau, Sara S; Loft, Anne; Larsen, Elisabeth C;

    2013-01-01

    To describe perinatal outcomes in children born after oocyte donation (OD) compared with in vitro fertilization (IVF), intracytoplasmic sperm injection (ICSI), and spontaneous conception (SC).......To describe perinatal outcomes in children born after oocyte donation (OD) compared with in vitro fertilization (IVF), intracytoplasmic sperm injection (ICSI), and spontaneous conception (SC)....

  14. Perinatal mortality and severe morbidity of term infants

    NARCIS (Netherlands)

    Evers, A.C.C.

    2012-01-01

    This thesis describes the various aspects of perinatal morbidity and mortality in term infants. Most children are born at a gestational age of more than 36 completed weeks. Their chances of survival are high (99.7%). However, more than a quarter of perinatal deaths occur among births from 37 weeks’

  15. Risk factors and prognostic models for perinatal asphyxia at term

    NARCIS (Netherlands)

    Ensing, S.

    2015-01-01

    This thesis will focus on the risk factors and prognostic models for adverse perinatal outcome at term, with a special focus on perinatal asphyxia and obstetric interventions during labor to reduce adverse pregnancy outcomes. For the majority of the studies in this thesis we were allowed to use data

  16. 21 CFR 884.2740 - Perinatal monitoring system and accessories.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Perinatal monitoring system and accessories. 884.2740 Section 884.2740 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN... Monitoring Devices § 884.2740 Perinatal monitoring system and accessories. (a) Identification. A...

  17. Preventing Workplace Injuries Among Perinatal Nurses.

    Science.gov (United States)

    Harolds, Laura; Hurst, Helen

    2016-01-01

    Many aspects of perinatal nursing put nurses at risk for injuries, including frequent repetitive bending, lifting of clients, and exposure to potentially large amounts of body fluids such as blood and amniotic fluid. Violence is also a potential risk with stressful family situations that may arise around childbirth. Workplace injuries put a health care facility at risk for staff turnover, decreases in the number of skilled nurses, client dissatisfaction, workers' compensation payouts, and employee lawsuits. Through the use of safety equipment, improved safety and violence training programs, "no manual lift" policies, reinforcement of personal protective equipment usage, and diligent staff training to improve awareness, these risks can be minimized.

  18. Undiagnosed xiphopagus twins: a perinatal malady

    Directory of Open Access Journals (Sweden)

    Gowri Dorairajan

    2012-02-01

    Full Text Available Conjoined twins are a very rare entity. It is associated with poor survival rate in the presence of vital organ sharing. The entity can be diagnosed as early as the first trimester. A conjoined twin diagnosed late in labor is a malady with high perinatal mortality and maternal morbidity. We present one such case of xiphopagus twins. The management of a case diagnosed late in labor can be very challenging. Such obstetric challenges can be avoided by a meticulous early scan with a high index of suspicion, especially in the absence of separating membrane while scanning multiple pregnancies.

  19. Duelo por muerte perinatal, un duelo desautorizado

    OpenAIRE

    Martos López, Isabel María; Sánchez Guisado, María del Mar; Guedes Arbelo, Chaxiraxi

    2015-01-01

    Cartel presentado en la Segunda Conferencia Internacional de Comunicación en Salud, celebrada el 23 de octubre de 2015 en la Universidad Carlos III de Madrid Introducción: el duelo perinatal tiene unas características que lo diferencian de duelos de otros tipos: la proximidad entre el nacimiento y la muerte, la juventud de los progenitores para los que supone su primer contacto con la muerte y lo inesperado del suceso. Objetivos: conocer y profundizar en las características del duelo p...

  20. Perinatal transmission of human papilomavirus DNA.

    Science.gov (United States)

    Rombaldi, Renato L; Serafini, Eduardo P; Mandelli, Jovana; Zimmermann, Edineia; Losquiavo, Kamille P

    2009-06-21

    The purpose was to study the perinatal transmission of human papillomavirus DNA (HPV-DNA) in 63 mother-newborn pairs, besides looking at the epidemiological factors involved in the viral DNA transmission. The following sampling methods were used: (1) in the pregnant woman, when was recruited, in cervix and clinical lesions of the vagina, vulva and perineal region; (2) in the newborn, (a) buccal, axillary and inguinal regions; (b) nasopharyngeal aspirate, and (c) cord blood; (3) in the children, buccal was repeated in the 4th week and 6th and 12th month of life. HPV-DNA was identified using two methodologies: multiplex PCR (PGMY09 and MY11 primers) and nested-PCR (genotypes 6/11, 16, 18, 31, 33, 42, 52 and 58). Perinatal transmission was considered when concordance was found in type-specific HPV between mother/newborn or mother/child. HPV-DNA genital was detected in 49 pregnant women submitted to delivery. Eleven newborns (22.4%, n = 11/49) were HPV-DNA positive. In 8 cases (16.3%, n = 8/49) there was type specific HPV concordance between mother/newborn samples. At the end of the first month of life three children (6.1%, n = 3/49) became HPV-DNA positive, while two remained positive from birth. In 3 cases (100%, n = 3/3) there was type specific HPV concordance between mother/newborn samples. In the 6th month, a child (2%, n = 1/49) had become HPV-DNA positive between the 1st and 6th month of life, and there was type specific HPV concordance of mother/newborn samples. All the HPV-DNA positive children (22.4%, n = 11/49) at birth and at the end first month of life (6.1%, n = 3/49) became HPV-DNA negative at the age of 6 months. The HPV-DNA positive child (2%, n = 1/49) from 1st to the 6th month of life became HPV-DNA negative between the 6th and 12th month of life and one child had anogenital warts. In the twelfth month all (100%, n = 49/49) the children studied were HPV-DNA negative. A positive and significant correlation was observed between perinatal transmission

  1. Perinatal transmission of human papilomavirus DNA

    Directory of Open Access Journals (Sweden)

    Serafini Eduardo P

    2009-06-01

    Full Text Available Abstract The purpose was to study the perinatal transmission of human papillomavirus DNA (HPV-DNA in 63 mother-newborn pairs, besides looking at the epidemiological factors involved in the viral DNA transmission. The following sampling methods were used: (1 in the pregnant woman, when was recruited, in cervix and clinical lesions of the vagina, vulva and perineal region; (2 in the newborn, (a buccal, axillary and inguinal regions; (b nasopharyngeal aspirate, and (c cord blood; (3 in the children, buccal was repeated in the 4th week and 6th and 12th month of life. HPV-DNA was identified using two methodologies: multiplex PCR (PGMY09 and MY11 primers and nested-PCR (genotypes 6/11, 16, 18, 31, 33, 42, 52 and 58. Perinatal transmission was considered when concordance was found in type-specific HPV between mother/newborn or mother/child. HPV-DNA genital was detected in 49 pregnant women submitted to delivery. Eleven newborns (22.4%, n = 11/49 were HPV-DNA positive. In 8 cases (16.3%, n = 8/49 there was type specific HPV concordance between mother/newborn samples. At the end of the first month of life three children (6.1%, n = 3/49 became HPV-DNA positive, while two remained positive from birth. In 3 cases (100%, n = 3/3 there was type specific HPV concordance between mother/newborn samples. In the 6th month, a child (2%, n = 1/49 had become HPV-DNA positive between the 1st and 6th month of life, and there was type specific HPV concordance of mother/newborn samples. All the HPV-DNA positive children (22.4%, n = 11/49 at birth and at the end first month of life (6.1%, n = 3/49 became HPV-DNA negative at the age of 6 months. The HPV-DNA positive child (2%, n = 1/49 from 1st to the 6th month of life became HPV-DNA negative between the 6th and 12th month of life and one child had anogenital warts. In the twelfth month all (100%, n = 49/49 the children studied were HPV-DNA negative. A positive and significant correlation was observed between perinatal

  2. Presumed Perinatal Stroke: Risk Factors, Clinical and Radiological Findings.

    Science.gov (United States)

    Ilves, Pilvi; Laugesaar, Rael; Loorits, Dagmar; Kolk, Anneli; Tomberg, Tiiu; Lõo, Silva; Talvik, Inga; Kahre, Tiina; Talvik, Tiina

    2016-04-01

    It is unknown why some infants with perinatal stroke present clinical symptoms late during infancy and will be identified as infants with presumed perinatal stroke. The risk factors and clinical and radiological data of 42 infants with presumed perinatal stroke (69% with periventricular venous infarction and 31% with arterial ischemic stroke) from the Estonian Pediatric Stroke Database were reviewed. Children with presumed perinatal stroke were born at term in 95% of the cases and had had no risk factors during pregnancy in 43% of the cases. Children with periventricular venous infarction were born significantly more often (82%) vaginally (P = .0213) compared to children with arterial stroke (42%); nor did they require resuscitation (P = .0212) or had any neurological symptoms after birth (P = .0249). Periventricular venous infarction is the most common type of lesion among infants with the presumed perinatal stroke. Data suggest that the disease is of prenatal origin.

  3. Narcissism in Iranian auditing profession

    Directory of Open Access Journals (Sweden)

    Mahsa Javanmard

    2013-05-01

    Full Text Available This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors’ groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.

  4. Audit of Orthopaedic Surgical Documentation

    Directory of Open Access Journals (Sweden)

    Fionn Coughlan

    2015-01-01

    Full Text Available Introduction. The Royal College of Surgeons in England published guidelines in 2008 outlining the information that should be documented at each surgery. St. James’s Hospital uses a standard operation sheet for all surgical procedures and these were examined to assess documentation standards. Objectives. To retrospectively audit the hand written orthopaedic operative notes according to established guidelines. Methods. A total of 63 operation notes over seven months were audited in terms of date and time of surgery, surgeon, procedure, elective or emergency indication, operative diagnosis, incision details, signature, closure details, tourniquet time, postop instructions, complications, prosthesis, and serial numbers. Results. A consultant performed 71.4% of procedures; however, 85.7% of the operative notes were written by the registrar. The date and time of surgery, name of surgeon, procedure name, and signature were documented in all cases. The operative diagnosis and postoperative instructions were frequently not documented in the designated location. Incision details were included in 81.7% and prosthesis details in only 30% while the tourniquet time was not documented in any. Conclusion. Completion and documentation of operative procedures were excellent in some areas; improvement is needed in documenting tourniquet time, prosthesis and incision details, and the location of operative diagnosis and postoperative instructions.

  5. Energy Audit: A Case Study

    Directory of Open Access Journals (Sweden)

    Sanjay Kumar

    2013-06-01

    Full Text Available This India is the Fifth largest producer of Electricalenergy in the world. Despite such achievements the gapbetween demand and supply of electrical energy is increasingevery year and power sector is highly capital – intensive. Thusthe deficit in installed capacity was nearly 10000MWper year.So the gap between demand and supply is continuouslyincreasing day by day. An energy audit is a study of a plant orfacility to determine how and where energy is used and toidentify methods for energy savings. The opportunities lie inthe use of existing renewable energy technologies, greaterefforts at energy efficiency and the dissemination of thesetechnologies and options. This thesis provides an overview of ageneral energy conservation measures (ECMs that can becommonly recommended for NIT Hamirpur. It should be notedthat the Energy auidut presented in this paper does not pretendto be exhaustive nor comprehensive. It provides merely toindicate some of the options that energy auditor can considerwhen performing an analysis of this institute. Energyconservation and exploration of new energy avenues are thewell accepted solution to fulfil the demand in future. The totalcost of energy plays a vital role in determining the product costof a commodity. Therefore the identification of potential energysavings and implementation for a given institutional facility isunimportant to ensure its competitive advantage over otherinstitute. This paper work presents such energy saving methodsin a methodological approach, experienced during a detailedenergy audit of NIT Hamirpur.

  6. 45 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ...-profit organizations (including hospitals) shall be subject to the audit requirements contained in the... subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  7. 24 CFR 84.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... education or other non-profit organization (including hospitals) shall be subject to the audit requirements... 84 shall comply with the audit requirements of revised OMB Circular A-133, “Audits of States, Local...-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to...

  8. 49 CFR 19.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  9. 29 CFR 95.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  10. 41 CFR 105-72.306 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  11. 7 CFR 550.24 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  12. 7 CFR 3019.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  13. 14 CFR 1260.126 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ...-profit organizations (including hospitals) shall be subject to the audit requirements contained in the... subject to the audit requirements contained in the Single Audit Act Amendments of 1966 (31 U.S.C. 7501... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  14. 2 CFR 215.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  15. 24 CFR 965.302 - Requirements for energy audits.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Requirements for energy audits. 965... URBAN DEVELOPMENT PHA-OWNED OR LEASED PROJECTS-GENERAL PROVISIONS Energy Audits and Energy Conservation Measures § 965.302 Requirements for energy audits. All PHAs shall complete an energy audit for each...

  16. 32 CFR 33.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule. Grantees... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or local... financial statements. (c) Auditor selection. In arranging for audit services, § 33.36 shall be...

  17. 45 CFR 92.26 - Non-Federal audit.

    Science.gov (United States)

    2010-10-01

    ... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible... auditing standards covering financial audits. (b) Subgrantees. State or local governments, as those terms... 45 Public Welfare 1 2010-10-01 2010-10-01 false Non-Federal audit. 92.26 Section 92.26...

  18. 7 CFR 3052.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-01-01

    ... audited as a major program using the risk-based audit approach described in § 3052.520 and, if not, the... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND...

  19. 12 CFR 9.9 - Audit of fiduciary activities.

    Science.gov (United States)

    2010-01-01

    ... commensurate with the nature and risk of that activity. Thus, certain fiduciary activities may receive audits... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Audit of fiduciary activities. 9.9 Section 9.9... NATIONAL BANKS Regulations § 9.9 Audit of fiduciary activities. (a) Annual audit. At least once during...

  20. 29 CFR 99.215 - Relation to other audit requirements.

    Science.gov (United States)

    2010-07-01

    ... audited as a major program using the risk-based audit approach described in § 99.520 and, if not, the... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT...