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Sample records for quality audit program

  1. Auditing nuclear weapons quality programs at Los Alamos

    Energy Technology Data Exchange (ETDEWEB)

    Davis, A.H.

    1988-01-01

    Some of the problems involved in introducing quality assurance on a broad scale in a national laboratory are discussed. A philosophy of how QA can be utilized beneficially in research and development activities is described briefly, and our experiences at Los Alamos in applying QA to nuclear weapons activities are outlines. The important role of audits is emphasized; audits are used not merely to determine the effectiveness of QA programs but also to explain and demonstrate the usefulness of QA to a generally sceptical body of engineers and scientists. Finally, some ways of easing the application of QA in the future are proposed. 1 ref.

  2. A quality audit program for external beam radiotherapy

    Energy Technology Data Exchange (ETDEWEB)

    Hanson, W.F.; Stovall, M. [Univ. of Texas, Houston, TX (United States)

    1993-12-31

    For more than 25 years, the University of Texas M. D. Anderson Cancer Center has had a quality audit program using mailed dosimeters to verify radiation therapy machine output. Two programs, one compulsory and one voluntary, presently monitor therapy beams at more than 1000 megavoltage-therapy facilities. A successful program requires two major components: a high-precision thermoluminescent dosimeter (TLD) system and dedicated staff that interact closely with the users to resolve discrepancies. The TLD system, the logistics used, and the human interaction of these programs are described. Examples show that the programs can identify major discrepancies, exceeding 5 %, as well as discrepancies as small as 3%.

  3. John F. Kennedy Space Center, Safety, Reliability, Maintainability and Quality Assurance, Survey and Audit Program

    Science.gov (United States)

    1994-01-01

    This document is the product of the KSC Survey and Audit Working Group composed of civil service and contractor Safety, Reliability, and Quality Assurance (SR&QA) personnel. The program described herein provides standardized terminology, uniformity of survey and audit operations, and emphasizes process assessments rather than a program based solely on compliance. The program establishes minimum training requirements, adopts an auditor certification methodology, and includes survey and audit metrics for the audited organizations as well as the auditing organization.

  4. Quality Control Review of Air Force Audit Agency’s Special Access Program Audits

    Science.gov (United States)

    2014-12-09

    22350-1500 December 9, 2014 MEMORANDUM FOR AUDITOR GENERAL, DEPARTMENT OF THE AIR FORCE SUBJECT: Quality Control Review of Air Force Audit Agency’s...appropriate internal quality control system in place and undergo an external peer review at least once every three years by reviewers independent of the...in all matters relating to the audit work, the audit organization and the individual auditor whether government or public must be independent. AFAA

  5. 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.

  6. Improving quality in an internal medicine residency program through a peer medical record audit.

    Science.gov (United States)

    Asao, Keiko; Mansi, Ishak A; Banks, Daniel

    2009-12-01

    This study examined the effectiveness of a quality improvement project of a limited didactic session, a medical record audit by peers, and casual feedback within a residency program. Residents audited their peers' medical records from the clinic of a university hospital in March, April, August, and September 2007. A 24-item quality-of-care score was developed for five common diagnoses, expressed from 0 to 100, with 100 as complete compliance. Audit scores were compared by month and experience of the resident as an auditor. A total of 469 medical records, audited by 12 residents, for 80 clinic residents, were included. The mean quality-of-care score was 89 (95% CI = 88-91); the scores in March, April, August, and September were 88 (95% CI = 85-91), 94 (95% CI = 90-96), 87 (95% CI = 85-89), and 91 (95% CI = 89-93), respectively. The mean score of 58 records of residents who had experience as auditors was 94 (95% CI = 89-96) compared with 89 (95% CI = 87-90) for those who did not. The score significantly varied (P = .0009) from March to April and from April to August, but it was not significantly associated with experience as an auditor with multivariate analysis. Residents' compliance with the standards of care was generally high. Residents responded to the project well, but their performance dropped after a break in the intervention. Continuation of the audit process may be necessary for a sustained effect on quality.

  7. 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.

  8. 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...

  9. Comprehensive Auditing in Nuclear Medicine Through the International Atomic Energy Agency Quality Management Audits in Nuclear Medicine (QUANUM) Program. Part 1: the QUANUM Program and Methodology.

    Science.gov (United States)

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

    2017-11-01

    An effective management system that integrates quality management is essential for a modern nuclear medicine practice. The Nuclear Medicine and Diagnostic Imaging Section of the International Atomic Energy Agency (IAEA) has the mission of supporting nuclear medicine practice in low- and middle-income countries and of helping them introduce it in their health-care system, when not yet present. The experience gathered over several years has shown diversified levels of development and varying degrees of quality of practice, among others because of limited professional networking and limited or no opportunities for exchange of experiences. Those findings triggered the development of a program named Quality Management Audits in Nuclear Medicine (QUANUM), aimed at improving the standards of NM practice in low- and middle-income countries to internationally accepted standards through the introduction of a culture of quality management and systematic auditing programs. QUANUM takes into account the diversity of nuclear medicine services around the world and multidisciplinary contributions to the practice. Those contributions include clinical, technical, radiopharmaceutical, and medical physics procedures. Aspects of radiation safety and patient protection are also integral to the process. Such an approach ensures consistency in providing safe services of superior quality to patients. The level of conformance is assessed using standards based on publications of the IAEA and the International Commission on Radiological Protection, and guidelines from scientific societies such as Society of Nuclear Medicine and Molecular Imaging (SNMMI) and European Association of Nuclear Medicine (EANM). Following QUANUM guidelines and by means of a specific assessment tool developed by the IAEA, auditors, both internal and external, will be able to evaluate the level of conformance. Nonconformances will then be prioritized and recommendations will be provided during an exit briefing. The

  10. 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.

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

    Science.gov (United States)

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

    2017-11-01

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

  12. 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

  13. 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...

  14. 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.

  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. 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

  17. 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.

  18. 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)

  19. 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% ...

  20. 75 FR 61413 - Notice of Availability of Biotechnology Quality Management System Audit Standard and Evaluation...

    Science.gov (United States)

    2010-10-05

    ... Animal and Plant Health Inspection Service Notice of Availability of Biotechnology Quality Management... has developed an audit standard for its biotechnology compliance assistance program. The audit... Assistance Branch, Biotechnology Regulatory Services, APHIS, 4700 River Road Unit 91, Riverdale, MD...

  1. 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.

  2. Spinal cord testing: auditing for quality assurance.

    Science.gov (United States)

    Marr, J A; Reid, B

    1991-04-01

    A quality assurance audit of spinal cord testing as documented by staff nurses was carried out. Twenty-five patient records were examined for accuracy of documented testing and compared to assessments performed by three investigators. A pilot study established interrater reliability of a tool that was designed especially for this study. Results indicated staff nurses failed to meet pre-established 100% standard in all categories of testing when compared with investigator's findings. Possible reasons for this disparity are discussed as well as indications for modifications in the spinal testing record, teaching program and preset standards.

  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. Quality assurance in surgical practice through auditing.

    Science.gov (United States)

    Wong, W T

    1980-05-01

    An efficient auditing method is presented which involves objective criteria-based numerical screening of medical process and treatment outcome by paramedical staff and detailed analysis of deviated cases by surgeons. If properly performed it requires the study of no more than 50 cases in a diagnostic category to provide sufficient information about the quality of care. Encouraging points as well as problems are communicated to the surgeons to induce the maintenance or improvement of the standard of care. Graphic documentation of case performance is possible, allowing surgeons to compare results with their colleagues. The general performance level of several consecutive studies can be compared at a glance. In addition, logical education programs to improve the medical process can be designed on the basis of the problems identified. As all the cases with an unacceptable outcome are traceable to inadequate medical process, improvement in this area will decrease outcome defects. With the use of auditing and the follow-up technique described, the quality of care in surgery may be assured.

  5. 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

  6. 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

  7. 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

  8. Part C and Part D - Program Audits

    Data.gov (United States)

    U.S. Department of Health & Human Services — The purpose of this Web page is to increase transparency related to the Medicare Advantage and Prescription Drug Plan program audits, and other various types of...

  9. 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.

  10. The role of field auditing in environmental quality assurance management.

    Science.gov (United States)

    Claycomb, D R

    2000-01-01

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

  11. Methods and Techniques of Quality Management for ICT Audit Processes

    Directory of Open Access Journals (Sweden)

    Marius Popa

    2011-09-01

    Full Text Available In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can be applied for audit processes in order to obtain a high level of quality for the audit recommendations.

  12. Methods and Techniques of Quality Management for ICT Audit Processes

    CERN Document Server

    Popa, Marius

    2012-01-01

    In modern organizations, Information and Communication Technologies are used to support the organizations' activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can be applied for audit processes in order to obtain a high level of quality for the audit recommendations.

  13. Preliminary results of the national program of audit of quality in radiotherapy services in the Republic of Cuba; Resultados preliminares del programa nacional de auditoria de calidad en servicios de radioterapia en la Republica de Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Dominguez Hung, Lourdes; Larrinaga Cortina, Eduardo F. [Centro de Control Estatal de Equipos Medicos, La Habana (Cuba); Morales Lopez, Jorge L.; Garcia Yip, Fernando [Instituto Nacional de Oncologia y Radiobiologia, La Habana (Cuba); Campa Menendez, Raudel [Centro de Proteccion y Higiene de las Radiaciones, La Habana (Cuba)

    2001-07-01

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

  14. General Motors plant environmental auditing program

    Energy Technology Data Exchange (ETDEWEB)

    Barzotti, J.P.

    1984-01-01

    This report discusses General Motors environmental audit activities in the stationary source area. From the late 1960s through the 1970s, a wide range of environmental and safety legislation was enacted. As a result, GM expanded its environmental staff to ensure compliance and increase employee awareness of regulatory requirements. This report traces the development and operation of the GM Industrial Environmental Performance Review or Plant Environmental Audit, as it is most often called. The Plant Environmental Audit Group was established in 1972 to provide corporate, divisional, and local management with accurate, periodic engineering evaluations of the environmental conditions at each manufacturing facility. The scope of the plant audit includes the environmental categories of air and water quality, waste materials handling and disposal, energy conservation, and certain OSHA-related functions that are considered plant engineering responsibilities (noise abatement, maintenance records, etc.).

  15. Corporate Governance Quality and Audit Quality in Malaysia

    OpenAIRE

    Wai Kee Ho; Yu Hock Oo; Chee Kueng Kwong

    2017-01-01

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

  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. 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

  18. In the name of audit quality: quest for legitimacy

    DEFF Research Database (Denmark)

    Holm, Claus; Zaman, Mahbub

    Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...

  19. In the name of audit quality: quest for legitimacy

    DEFF Research Database (Denmark)

    Holm, Claus; Zaman, Mahbub

    Following numerous corporate debacles number of regulatory initiatives has been taken to restore trust and confidence in auditing and governance. In the UK, the Financial Reporting Council took the unprecedented step of codifying audit quality, in its Audit Quality Framework. In this paper we note...

  20. Environmental Compliance Audit& Assessment Program Manual

    Energy Technology Data Exchange (ETDEWEB)

    Thorson, Patrick; Baskin, David; Borglin, Ned; Fox, Robert; Wahl, Linnea; Hatayama, Howard; Pauer, Ronald

    2009-03-13

    This document describes the elements, schedule, roles, and responsibilities of the Lawrence Berkeley National Laboratory (LBNL) Environmental Compliance Audit & Assessment Program (ECAAP). The ECAAP has been developed to meet the requirements of DOE Order 450.1A,1 and Executive Order 13423.2 These referenced Orders stipulate that government agencies must develop environmental compliance audit programs to monitor and improve compliance with environmental regulations. As stated specifically in the DOE Order, as a part of a DOE facility's Environmental Management System (EMS), 'An environmental compliance audit and review program that identifies compliance deficiencies and root causes of non-compliance' shall be developed and implemented. The ECAAP has also been developed to satisfy LBNL's institutional technical assurance assessment requirements promulgated in the Environment, Safety and Health (ES&H) Self-Assessment Program (LBNL/PUB-5344) and described by the ES&H Technical Assurance Program (TAP) Manual (LBNL/PUB-913E). The ES&H TAP Manual provides the framework for systematic reviews of ES&H programs with the intent to provide assurance that these programs comply with their guiding regulations, are effective, and are properly implemented. As required by the DOE and Executive Orders and by LBNL's TAP, the goal of the ECAAP is to identify environmental regulatory compliance deficiencies and to determine their respective causes. The ECAAP then provides a means of correcting any deficiencies identified, and leads to continually improving environmental compliance performance.

  1. Corporate Governance Quality and Audit Quality in Malaysia

    Directory of Open Access Journals (Sweden)

    Wai Kee Ho

    2017-01-01

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

  2. 75 FR 34445 - Audit Program for Texas Flexible Permit Holders

    Science.gov (United States)

    2010-06-17

    ... regulatory stability for holders of Texas flexible permits. EPA is requesting informal comment on the Audit... implementation of the Audit Program at its discretion, as warranted. DATES: All comments should be submitted by...: Submit comments on the Audit Program, identified by Docket ID No. EPA-R06-OAR-2010-0510, by one of the...

  3. 75 FR 59711 - Audit Program for Texas Flexible Permit Holders

    Science.gov (United States)

    2010-09-28

    ... waiver of the gravity component of any penalties resulting from noncompliance uncovered by the Audit... on the Audit Program for Texas flexible permit holders, please contact Mr. John Jones, Air...). EPA is proposing the Audit Program as a mechanism for Texas Flexible Permit holders to transition...

  4. 38 CFR 41.235 - Program-specific audits.

    Science.gov (United States)

    2010-07-01

    ... will be available to provide specific guidance to the auditor with respect to internal control, compliance requirements, suggested audit procedures, and audit reporting requirements. The auditor should... available. When a current program-specific audit guide is available, the auditor shall follow GAGAS and...

  5. Quality Control Review of the Defense Logistics Agency Audit Organization

    Science.gov (United States)

    2014-12-19

    all auditors are required to follow, and established an internal quality assurance division that performs ongoing, periodic assessments of work...audit organization performing audits or attestation engagements or both have an appropriate internal quality control system in place and undergo an...2010, the DLA OIG addressed our recommendation to implement official policies and procedures, which all auditors are required to follow. The DLA

  6. The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs

    Institute of Scientific and Technical Information of China (English)

    Ziye Zhao; Bin Zhang

    2008-01-01

    This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit quality when the evaluation of audit quality is costly. The adoption of asset impairment recognition in China has brought about a considerable impact on financial reporting of Chinese listing companies in recent years. This new accounting practice provided a special environment, which was subjected to less endogeneity problems than usual, to test the relationship between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value and firm characteristics are empirically related to write-downs, reflected in the four dimensions return relevance, price relevance, persistence and determinant. Using these four dimensions, we investigated whether audit business scale advantage(ABSA) affect audit quality of asset write-downs. We contribute to the literature with the following findings. First, auditors’ business scale is positively related to return relevance of write-downs. Second, auditors with ABSA not only enhance the relevance between impairments and economic variables but also weaken the relation between impairments and managerial variables; however, the results appear in only a few of the firm-specific variables. Third, results are mixed when we test the ABSA effect on price-relevance and persistence dimensions. Fourth, the ABSA effect is stronger when the complexity of asset write-downs requires some inside information to comprehend the nature of action. Adding to the main finding, we also found the ABSA effect became weaker when we proxy ABSA with raw data of companies’ business scale instead of the top five auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write-downs, although with weak evidence. Our results also indicated rational auditor choice based on quality of service in China’s audit market. We identified some unique

  7. The effects of professional ethics and commitment on audit quality

    OpenAIRE

    2015-01-01

    This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competenc...

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

    Science.gov (United States)

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

    2010-01-01

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

  9. Fact Sheet: Risk Management Plan (RMP) Audit Program

    Science.gov (United States)

    Risk management programs, which consist of a hazard assessment, a prevention program, and an emergency response program; must be periodically audited to assess whether the plans are adequate or need to be revised to comply with the regulation.

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

    Science.gov (United States)

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

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

  11. THE IMPACT OF ETHICS ON QUALITY AUDIT RESULTS

    Directory of Open Access Journals (Sweden)

    Milos Jelic

    2012-12-01

    Full Text Available As organizations have become more complex and sophisticated to meet future demands, the reliance on audit results as a ground for proper decision-making is amplified. It is usually believed that ordinary moral sensibility, along with good example of more experienced colleagues, will be sufficient to safeguard ethical side of the business. However, the evaluation on audit quality is a rather difficult to conduct because researchers are not in position to monitor in vivo how an audit is carried out. Therefore, the influence of audit team competence becomes crucial to judge about quality audit results. Auditor technical skills are important and they can be measured and tracked. On the other hand, personal ethical skills remain mainly hidden although their influence may bias quality audit results. The paper deals with various aspects of influences that may jeopardize objectivity of quality audit results, including the relations between the team leader and the team member whose joint performance may also generate adverse effects on final audit result.

  12. A study on relationship between audit quality and earnings management in Iranian banking industry

    Directory of Open Access Journals (Sweden)

    Mohammad Masihi

    2013-12-01

    Full Text Available This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005-2012. The study considers the effects of three independent variables including type of auditing, tenure of auditing and size of bank on earning managements. The result of our survey has indicated that there was a meaningful and reverse relationship between type of accounting and earnings management. In addition, the longer an auditing firm perform auditing program, the better the firm reports earnings management. Finally, as the size of firm increases, there is a better earnings management.

  13. Quality Control Review of BDO USA, LLP FY 2013 Single Audit of Advanced Technology International

    Science.gov (United States)

    2014-11-03

    foundation for uniform audit requirements of non-Federal entities administering Federal awards. Entities that expend $500,000 or more in a year are subject...Report No. DODIG-2015-027 N o v e m b e r 3 , 2 0 1 4 Quality Control Review of BDO USA, LLP FY 2013 Single Audit of Advanced Technology...Single Audit of Advanced Technology International 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e

  14. NEW REQUIREMENTS FOR INCREASING THE QUALITY OF FINANCIAL AUDIT MISSIONS

    National Research Council Canada - National Science Library

    Niculina, STANESCU

    2014-01-01

    .... The quality control is the main means the auditor has to ensure the public that all the activity performed was conducted in accordance with the International Standards on Auditing, Code of Ethics...

  15. Clinical audit system as a quality improvement tool in the management of breast cancer.

    Science.gov (United States)

    Vijayakumar, Chellappa; Maroju, Nanda Kishore; Srinivasan, Krishnamachari; Reddy, K Satyanarayana

    2016-11-01

    Quality improvement is recognized as a major factor that can transform healthcare management. This study is a clinical audit that aims at analysing treatment time as a quality indicator and explores the role of setting a target treatment time on reducing treatment delays. All newly diagnosed patients with breast cancer between September 2011 and August 2013 were included in the study. Clinical care pathway for breast cancer patients was standardized and the timeliness of care at each step of the pathway was calculated. Data collection was spread over three phases, baseline, audit cycle I, and audit cycle II. Each cycle was preceded by a quality improvement intervention, and followed by analysis. A total of 334 patients with breast cancer were included in the audit. The overall time from first visit to initiation of treatment was 66.3 days during the baseline period. This improved to 40.4 and 28.5 days at the end of Audit cycle I and II, respectively. The idealized target time of 28 days for initiating treatment was achieved in 5, 23.5, and 65.2% of patients in the baseline period, Audit cycle I, and Audit Cycle II, respectively. There was improvement noted across all steps of the clinical care pathway. This study confirms that audit is a powerful tool in quality improvement programs and helps achieve timely care. Gains achieved through an audit process may not be sustainable unless underlying patient factors and resource deficits are addressed. Copyright © 2016 IJS Publishing Group Ltd. Published by Elsevier Ltd. All rights reserved.

  16. EVALUATING THE ROLE OF THE REGULATORS OF THE EXTERNAL AUDIT PROFESSION IN ACHIEVING THE AUDIT QUALITY IN IRAQ

    Directory of Open Access Journals (Sweden)

    Fedaa Abd Almajid Sabbar Alaraji

    2016-12-01

    Full Text Available The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.

  17. Educational Auditing and Quality Assurance. Occasional Paper No. 4.

    Science.gov (United States)

    Conner, James E.; Lessinger, Leon M.

    This paper considers how to respond to new requirements for adequate disclosure of the schools' performance to the public. It proposes the use of three powerful constructs--quality control, quality assurance, and an independent educational accomplishment audit (IEAA). The essential elements of quality control are agreeing on and specifying desired…

  18. The effects of professional ethics and commitment on audit quality

    Directory of Open Access Journals (Sweden)

    Aliasghar Nasrabadi

    2015-11-01

    Full Text Available This paper presents a study on the effects of professional ethics and commitments on audit quality. The population of this survey includes all audit managers who were active in auditing official statements of different firms listed in Tehran Stock Exchange in 2014. The study designs a questionnaire in Likert scale and distributes it among 152 randomly selected managers. In our survey, professional ethics consists of four items including confidentiality and impartiality, professional competence, accountability and individual values while organizational commitment consists of three items including emotional commitment, continues commitment and fundamental commitment. Using Pearson correlation as well as regression models, the study has determined a positive and meaningful relationship between professional ethics as well as commitment and audit quality.

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

    Directory of Open Access Journals (Sweden)

    Allam Mohammed Mousa Hamdan

    2013-12-01

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

  20. A New Tool for Quality: The Internal Audit.

    Science.gov (United States)

    Haycock, Camille; Schandl, Annette

    As health care systems aspire to improve the quality and value for the consumers they serve, quality outcomes must be at the forefront of this value equation. As organizations implement evidence-based practices, electronic records to standardize processes, and quality improvement initiatives, many tactics are deployed to accelerate improvement and care outcomes. This article describes how one organization utilized a formal clinical audit process to identify gaps and/or barriers that may be contributing to underperforming measures and outcomes. This partnership between quality and audit can be a powerful tool and produce insights that can be scaled across a large health care system.

  1. The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

    Directory of Open Access Journals (Sweden)

    Wali Saputra

    2015-08-01

    Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

  2. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board

    National Research Council Canada - National Science Library

    Sebahattin Demirkan; Nancy Chun Feng; Natalia Mintchik; Mikhail Pevzner; Gregory Sierra

    2013-01-01

      On January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality...

  3. Clinical audits in a postgraduate general practice training program: an evaluation of 8 years' experience.

    Directory of Open Access Journals (Sweden)

    Abeer Al-Baho

    Full Text Available BACKGROUND: Clinical audit can be of valuable assistance to any program which aims to improve the quality of health care and its delivery. Yet without a coherent strategy aimed at evaluating audits' effectiveness, valuable opportunities will be overlooked. Clinical audit projects are required as a part of the formative assessment of trainees in the Family Medicine Residency Program (FMRP in Kuwait. This study was undertaken to draw a picture of trainees' understanding of the audit project with attention to the knowledge of audit theory and its educational significance and scrutinize the difficulties confronted during the experience. METHODOLOGY/PRINCIPAL FINDINGS: The materials included the records of 133 audits carried out by trainees and 165 post course questionnaires carried out between 2004 and 2011. They were reviewed and analyzed. The majority of audit projects were performed on diabetic (44.4% and hypertensive (38.3% care. Regarding audits done on diabetic care, they were carried out to assess doctors' awareness about screening for smoking status (8.6%, microalbuminuria (19.3%, hemoglobin A1c (15.5%, retinopathy (10.3%, dyslipidemia (15.8%, peripheral neuropathy (8.8%, and other problems (21.7%. As for audits concerning hypertensive care, they were carried out to assess doctors' awareness about screening for smoking status (38.0%, obesity (26.0%, dyslipidemia (12.0%, microalbuminuria (10.0% and other problems (14.0%. More than half the participants (68.48% who attended the audit course stated that they 'definitely agreed' about understanding the meaning of clinical audit. Most of them (75.8% 'definitely agreed' about realizing the importance of clinical audit in improving patients' care. About half (49.7% of them 'agreed' that they can distinguish between 'criteria' and 'standards'. CONCLUSION: The eight years of experience were beneficial. Trainees showed a good understanding of the idea behind auditing the services provided. They

  4. The Perceived Impact of Quality Audit on the Work of Academics

    Science.gov (United States)

    Cheng, Ming

    2011-01-01

    Quality audit has become the dominant means of assessing the quality of university teaching and learning. This paper addresses this international trend through the analysis of academics' perception of quality audit. It presents a new way to understand quality audit through the interpretation of how frontline academics in England perceived and…

  5. Hazardous Waste Management - University of California style, part II: Lawrence Livermore National Laboratory's joint venture TSDF Audit Program

    Energy Technology Data Exchange (ETDEWEB)

    Pearson, H E

    1998-07-22

    Lawrence Livermore National Laboratory's (LLNL's) management assigned the responsibility of conducting TSDF audits to the Waste Certification Office in August of 1994. Prior to this date, there was no mandate for LLNL to audit waste facilities, nor was there a structured program in place for conducting the audits Program development took approximately 10 months. This included writing a TSDF Audit Procedure, writing a Quality Assurance (QA) Plan, developing the required audit check lists, and using the documentation on a trial basis. A typical TSDF audit lasted one full day using three hazardous waste specialists The QA Plan is based on the quality assurance and management system requirements of DOE Order 5700.6C (Quality Assurance) and ASME NQA-1 (Quality Assurance Program Requirements for Nuclear Facilities).

  6. Comparing Audit Quality of Big 4 and Non-Big 4 Auditors

    OpenAIRE

    PING, CHAO-WEN

    2010-01-01

    In the first decade of the 21st centuries, there were many multinational corporations collapsed because of fraud. These scandals have induced concerns about audit quality even among the large international accounting firms. This study examines the quality of audit services in the Taiwanese audit market. Consistent with prior research, this paper treat audit quality as a dichotomous variable, and assume that Big 4 auditors are of higher quality than non-Big 4 auditors, as it is widely accepted...

  7. An Investigation of Relationship between Audit Quality and Investment Opportunities in Tehran Stock Exchange (TSE)

    OpenAIRE

    Seiyed Alireza Mousavi; Behnoosh Aghaee Daneshvar

    2012-01-01

    Numerous studies have been done to obtain a written pattern in order to determine auditing quality since 1981 following documentation of auditing quality according to company size by Linda De Angelo. Multiple factors such as auditing company size, tenure period of auditor and report type were applied in various investigations to determine quality. Recently, the tendency to evaluate factors affecting auditing quality has been increased among researchers due to the change of demands of auditor ...

  8. Internal quality audit and quality standards as a method of quality improvement at the Department of Ophthalmology, University Hospital.

    Science.gov (United States)

    Nasić, Mirjana; Pokupec, Rajko; Katusić, Damir; Miklić, Pavle; Suić, Ivan; Galić, Slobodan

    2005-01-01

    Quality assessment of clinical health care with the programme of quality standard is a method of health management, through which better efficiency and safety of health outcomes can be achieved. In the period from 2002 to 2004, a pilot program of quality has been carried out on the Department of Ophthalmology, University Hospital Center in Zagreb. Seven internal audit teams of hospital commission and teams of hospital departments were evaluating introducing practice for quality standards every three months. In the period of two years improvement in all standards of quality has been noticed (expressed in percent of progress towards the ideal result of 100%): personnel 20%, patient rights 15%, medical equipment 40%, quality of emergency service 60%, implementation of clinical guidelines and criteria for elective admission 55%, quality of risk prevention 70%, quality of medical records 60%. The two-years-improvement dynamics of about 46%, first year 24%.

  9. School District Cash Management. Program Audit.

    Science.gov (United States)

    New York State Legislative Commission on Expenditure Review, Albany.

    New York State law permits school districts to invest cash not immediately needed for district operation and also specifies the kinds of investments that may be made in order to ensure the safety and liquidity of public funds. This audit examines cash management and investment practices in New York state's financially independent school districts.…

  10. School District Cash Management. Program Audit.

    Science.gov (United States)

    New York State Legislative Commission on Expenditure Review, Albany.

    New York State law permits school districts to invest cash not immediately needed for district operation and also specifies the kinds of investments that may be made in order to ensure the safety and liquidity of public funds. This audit examines cash management and investment practices in New York state's financially independent school districts.…

  11. Auditing the quality of immunization data in Tunisia

    Directory of Open Access Journals (Sweden)

    Mohamed Kouni Chahed

    2013-02-01

    Full Text Available Objective: To carry out a data quality audit for the consistency and quality of immunization monitoring in Kasserine governorate in Tunisia, where immunization coverage rates more than 100%, negative dropout and conflicting coverage rates had been reported. Methods: In a randomly selected sample of 12 primary health care facilities in 2 districts all files used to record immunization data were checked to verify the accuracy of the reported 3rd dose of diphtheriatetanus-pertussis vaccine during a calendar year. Results: The results found frequent overreporting or under-reporting of doses being administrated in all health facilities. The regional verification factor was estimated as 85% and quality index was 55%. Conclusions: Data quality audit provides a effective tool for self-assessment implementation and developing a critical analysis of the quality of routine immunization data at all levels of health service.

  12. EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

    Directory of Open Access Journals (Sweden)

    Mehmet Unsal Memis

    2012-01-01

    Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.

  13. CTEPP STANDARD OPERATING PROCEDURE FOR CONDUCTING INTERNAL FIELD AUDITS AND QUALITY CONTROL (SOP-2.25)

    Science.gov (United States)

    This SOP describes the method for conducting internal field audits and quality control procedures. Internal field audits will be conducted to ensure the collection of high quality data. Internal field audits will be conducted by Field Auditors (the Field QA Officer and the Field...

  14. CTEPP STANDARD OPERATING PROCEDURE FOR CONDUCTING INTERNAL FIELD AUDITS AND QUALITY CONTROL (SOP-2.25)

    Science.gov (United States)

    This SOP describes the method for conducting internal field audits and quality control procedures. Internal field audits will be conducted to ensure the collection of high quality data. Internal field audits will be conducted by Field Auditors (the Field QA Officer and the Field...

  15. How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market

    Directory of Open Access Journals (Sweden)

    Huanmin Yan

    2016-12-01

    Full Text Available With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit quality using a sample of Chinese A-share listed companies and their signature auditors from 2009 to 2013. The results show that (1 there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2 there is a significant negative association between work stress and audit quality in the initial audits of new clients; and (3 the perception of work stress depends on auditors’ individual characteristics. Auditors from international audit firms and those in the role of partner respond more strongly to work stress than industry experts. Auditors tend to react more intensively when dealing with state-owned companies. We suggest that audit firms attach more importance to auditors’ work stress and rationalize their allocation of audit resources to ensure high audit quality.

  16. Perceptions of medical graduates and their workplace supervisors towards a medical school clinical audit program

    Science.gov (United States)

    O'Ferrall, Ilse; Hoare, Samuel; Caroline, Bulsara; Mak, Donna B.

    2017-01-01

    Objectives This study explores how medical graduates and their workplace supervisors perceive the value of a structured clinical audit program (CAP) undertaken during medical school. Methods Medical students at the University of Notre Dame Fremantle complete a structured clinical audit program in their final year of medical school.  Semi-structured interviews were conducted with 12 Notre Dame graduates (who had all completed the CAP), and seven workplace supervisors (quality and safety staff and clinical supervisors).  Purposeful sampling was used to recruit participants and data were analysed using thematic analysis. Results Both graduates and workplace supervisors perceived the CAP to be valuable. A major theme was that the CAP made a contribution to individual graduate’s medical practice, including improved knowledge in some areas of patient care as well as awareness of healthcare systems issues and preparedness to undertake scientifically rigorous quality improvement activities. Graduates perceived that as a result of the CAP, they were confident in undertaking a clinical audit after graduation.  Workplace supervisors perceived the value of the CAP beyond an educational experience and felt that the audits undertaken by students improved quality and safety of patient care. Conclusions It is vital that health professionals, including medical graduates, be able to carry out quality and safety activities in the workplace. This study provides evidence that completing a structured clinical audit during medical school prepares graduates to undertake quality and safety activities upon workplace entry. Other health professional faculties may be interested in incorporating a similar program in their curricula.  PMID:28692425

  17. The geographical factor in the determination of audit quality

    Directory of Open Access Journals (Sweden)

    Antonio Luis Duréndez Gómez-Guillamón

    2012-12-01

    Full Text Available The aim of this research paper is to analyze the role of the spatial factor in the determination of audit quality. Concretely, we hypothesize that audit quality is influenced by location and by the existence of spill-over effects generated by two factors: (1 the specialization and reputation of auditing firms and (2 the economic and institutional development of the audit firm’s location. We developed an empirical research to test the existence of such spatial effects (location and spill-over on a representative sample of the Spanish audit market. The study includes spatial econometric techniques taking into account the auditee specific characteristics, as well as other external factors. The findings highlight the relevance of including the spatial dimension when the audit quality is being studied. The results confirm the existence of a location effect according to the highest quality values are found in the most developed Spanish areas. Furthermore, we find a spatial spill-over effect among regions, affecting audit quality values. This effect confirms that audit quality within a location spreads to its surroundings. The results support the promotion of governmental policies leading to improve audit quality considering the spill-over effect.KEYWORDS: RESUMENEl objetivo de este artículo es analizar la influencia del factor geográfico en la determinación de la calidad de la auditoría. En concreto, la hipótesis que se plantea sostiene que la calidad de la auditoría se ve afectada por la ubicación y por la existencia de efectos indirectos generados por dos factores: (1 la especialización y la reputación de las firmas de auditoría y (2 el desarrollo económico e institucional de la provincia donde se localiza la firma de auditoría. Con este objetivo hemos desarrollado un estudio empírico para probar la existencia de tales efectos espaciales (ubicación y desbordamiento en una muestra representativa del mercado de auditoría español. El

  18. DRAWINNG INFERENCES REGARDING AUDIT QUALITY IN A CODE-LAW COUNTRY: AN EMPIRICAL INVESTIGATION

    Directory of Open Access Journals (Sweden)

    Alina Beattrice Vladu

    2013-12-01

    Full Text Available This paper explores empirically several inferences regarding audit quality as follows: auditor competence and independence, auditor rotation, regulatory regimes, audit failures, firm characteristics, audit and non-audit fees, earnings management. Using as a research instrument the questionnaire, several Romanian auditors were surveyed. The results documented were twofold. First, among the factors assessed four were documented as having the potential to impact audit quality (i.e. audit and non-audit fees, competence and independence of auditors, auditor rotation. Second, several factors were enumerated as having the potential to enhance the audit quality in the view of Romanian auditors, as follows: senior professionals and executive involvement, stricter regulatory regimes, industry and firm expertise, auditor skeptical attitude. The size of the sample used is considered to be an important limitation. Further potential research is also approached.

  19. The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs

    Directory of Open Access Journals (Sweden)

    Ziye Zhao

    2008-06-01

    We contribute to the literature with the following findings. First, auditors’ business scale is positively related to return relevance of write-downs. Second, auditors with ABSA not only enhance the relevance between impairments and economic variables but also weaken the relation between impairments and managerial variables; however, the results appear in only a few of the firm-specific variables. Third, results are mixed when we test the ABSA effect on price-relevance and persistence dimensions. Fourth, the ABSA effect is stronger when the complexity of asset write-downs requires some inside information to comprehend the nature of action. Adding to the main finding, we also found the ABSA effect became weaker when we proxy ABSA with raw data of companies’ business scale instead of the top five auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write-downs, although with weak evidence. Our results also indicated rational auditor choice based on quality of service in China's audit market. We identified some unique factors from stakeholders’ cooperative structuring actions in China audit market as potential explanations to the market rationality.

  20. 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...

  1. Review of evaluations of utility home-energy-audit programs

    Science.gov (United States)

    Berry, L.; Soderstrom, J.; Hirst, E.; Newman, B.; Weaver, R.

    1981-03-01

    Evaluation efforts of utilities with active home energy audit programs are reviewed to suggest methodologies, issues, and data that can contribute to the development of a comprehensive Residential Conservation Service evaluation plan. On the basis mainly of written reports received from the utilities, findings about customer response to programs are summarized. The topics discussed include: correlates of program penetration rates; use of financing; attitudes toward programs; actions taken; characteristics of participants; and energy savings due to programs. Particular attention is given to three studies (Tennessee Valley Authority, Seattle City Light, and Pacific Gas and Electric) that analyze fuel consumption records as part of the evaluation.

  2. [Quality assurance and quality improvement in medical practice. Part 3: Clinical audit in medical practice].

    Science.gov (United States)

    Godény, Sándor

    2012-02-01

    The first two articles in the series were about the definition of quality in healthcare, the quality approach, the importance of quality assurance, the advantages of quality management systems and the basic concepts and necessity of evidence based medicine. In the third article the importance and basic steps of clinical audit are summarised. Clinical audit is an integral part of quality assurance and quality improvement in healthcare, that is the responsibility of any practitioner involved in medical practice. Clinical audit principally measures the clinical practice against clinical guidelines, protocols and other professional standards, and sometimes induces changes to ensure that all patients receive care according to principles of the best practice. The clinical audit can be defined also as a quality improvement process that seeks to identify areas for service improvement, develop and carry out plans and actions to improve medical activity and then by re-audit to ensure that these changes have an effect. Therefore, its aims are both to stimulate quality improvement interventions and to assess their impact in order to develop clinical effectiveness. At the end of the article key points of quality assurance and improvement in medical practice are summarised.

  3. 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.

  4. Building the airplane in flight: an auditing approach to quality management system development.

    Science.gov (United States)

    Burson, M C

    2001-01-01

    In June of 2000, Maine DEP (in company with the other five New England states) found itself under EPA pressure to develop and document a quality management system by the end of the calendar year. In the frenzy that followed, the Department decided to use a private sector model for system development that called for a prospectively-focused QM plan that would be implemented through formal auditing. That is, instead of trying in advance to identify all the deficits in departmental quality management, and then assigning individuals and task groups to create structures to fill the gaps, Maine's QMP specifies the future desired system in broad terms. ME-DEP then uses its own cadre of trained auditors to assess current practice against the "condition expected" in the QMP, knowing that in many cases basic quality management practices will need to be developed. This approach assists program managers, particularly (but not exclusively) in areas sensitive to environmental data standards, in creating systems and practices that are rooted in reality, and that are perceived to add value to the Department's core work instead of just additional paperwork. Audit reports create a continuous feedback loop assuring that written procedures document actual operations. Finally, the results of auditing identify areas in which the QM system (and its plan) should be elaborated or refined, which leads to an iterative process by which quality approaches are infused in all areas of DEP operations. In the twelve months following EPA-Region I's initial approval of Maine's QMP, a total of seven audits were completed at various program levels, including two focused on critical QMP elements: Documents and Records; and Computer Hardware/Software. This paper will briefly describe the background and implementation of this approach; identify some of the factors which led to success; and describe, using selected examples, some of the early outcomes of the program.

  5. QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA

    Directory of Open Access Journals (Sweden)

    Snježana Pivac

    2012-12-01

    Full Text Available This paper analyzes transparency of audit firms that audit financial statements of listed companies. Audit Act requires that all listed companies in Croatia must have their financial statements audited. In addition, the Act obliges auditing firms which carry out audits of public interest companies to prepare transparency reports and to publish them on their websites or on websites of the Audit Chamber. Considering the above, the main objective of this paper is to explore if audit firms operate transparently or not, and to create the quality index of transparency report based on archival analysis of published transparency reports and survey analysis conducted with relevant audit experts. Also, with regard to the essential elements of the audit transparency report, the aim of this paper is to investigate their stability and quality. Moreover, we wanted to find out whether there is a significant difference in transparency between the 'Big Four' audit firms and others. The analysis comprises the examination of the importance of certain elements of audit transparency reports, with aim of finding new elements (i.e. voluntary reporting to achieve a more transparency and better reports. The results of our study indicate that audit firms are not transparent fully.

  6. A comparison of quality of care using Phaneuf's Nursing Audit.

    Science.gov (United States)

    Pearson, A; Baker, H

    1992-01-01

    The quality of nursing care delivered to two groups of patients suffering from diabetes mellitus was examined. Using Phaneuf's Nursing Audit, a retrospective audit of the nursing documentation regarding the care of all patients was carried out, and a comparison made of the numeric scores obtained. The nursing care of the group of patients from the Professional Nursing Unit (PNU) obtained mean scores which were 26.4% higher than those obtained by the group from the general hospital wards. There are major variations in scores in specific areas. These give rise to some questions regarding the value to nurses of the caring and nurturing component of nursing work, and how this is affected by differing philosophies and environments.

  7. 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,

  8. 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,

  9. QUANTIFYING SUPPLIERS’ PRODUCT QUALITY: AN EXPLORATORY PRODUCT AUDIT METHOD

    Directory of Open Access Journals (Sweden)

    S. Avakh Darestani

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT:The quality of the raw material and supplied product from suppliers plays a critical role in the quality of the final product. It has become the norm that vehicle manufacturers require their suppliers to measure product quality and service with a product audit method. Measuring quality of product is emphasised by QS9000 VDA6.5 and ISO/TS16949. From a competitive standpoint, and also to see continuous improvement in business, companies need to monitor their suppliers’ performance. Quality and delivery are two very important indicators of supplier performance. This paper presents a statistical method for measuring the quality of supplied product. This method allocates different weights to variables and attributes characteristics. Moreover, following normal distribution, the tolerance zone is divided to three regions with different scores. Therefore, the quality of suppliers’ products can be monitored based on the Product Quality Audit Score (PQAS. However, this method may be employed for organisations to monitor their raw material, work-in-process parts, and final product. It can be an indicator to monitor supplier quality behaviour.

    AFRIKAANSE OPSOMMING: Die gehalte van grondstowwe en produkte/komponente wat deur leweransiers verskaf word, speel ‘n kritiese rol in die gehalte van die finale produk. Dit het die norm geword in die motorvervaardigingsbedryf dat daar van leweransiers verwag word om hulle produkkwaliteit en –diens te meet by wyse van ‘n produkouditmetode. Die meting van produkkwaliteit word benadruk deur QS9000 VDA6.5 en ISO/TS16949. Uit ‘n mededingingshoek en ook om kontinue verbetering te monitor, is dit noodsaaklik dat leweransiers se verrigting gemeet word. Gehalte en aflewering is twee van die belangrikste indikatore van leweransiersverrigting. In hierdie artikel word ‘n statistiese model voorgehou vir die meting van die kwaliteit van die gelewerde produk. Die metode ken verskillende

  10. 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...

  11. Effect Of Independence And Competence The Quality Of Internal Audit Proposing A Research Framework

    Directory of Open Access Journals (Sweden)

    Usman

    2015-08-01

    Full Text Available This study aimed to examine the effect of competence independence the quality of internal audit at the regional inspectorate officers. Common problems in this research are the findings of the audit were not detected by the apparatus inspectorate as an internal auditor but was found by the external auditor in this case the Supreme Audit Agency BPK. Operationally variable of this research is reinforced by several indicators. Variable independence has three main indicators including independent organizational individual objectivity and reporting. While variable competence of internal auditors will be strengthened into five indicators namely knowledge expertise skills education and experience. To improve the quality of internal audit can be done by increasing the independence of the internal auditor internal auditor independence higher it will improve the quality of internal audit. Similarly if a variable internal auditor competence of internal auditors is increasing the quality of internal audit at the regional inspectorate will also increase.

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

    Directory of Open Access Journals (Sweden)

    Kanukuntla Shankaraiah

    2017-03-01

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

  13. Clinical Auditing as an Instrument for Quality Improvement in Breast Cancer Care in the Netherlands : The National NABON Breast Cancer Audit

    NARCIS (Netherlands)

    van Bommel, Annelotte C M; Spronk, Pauline E R; Peeters, Marie-Jeanne T. F. D. Vrancken; Jager, Agnes; Lobbes, Marc; Maduro, John H.; Mureau, Marc A M; Schreuder, Kay; Smorenburg, Carolien H.; Verloop, Janneke; Westenend, Pieter J.; Wouters, Michel W. J. M.; Siesling, Sabine; Tjan-Heijnen, Vivianne C. G.; Van Dalen, Thijs

    2017-01-01

    Background: In 2011, the NABON Breast Cancer Audit (NBCA) was instituted as a nation-wide audit to address quality of breast cancer care and guideline adherence in the Netherlands. The development of the NBCA and the results of 4 years of auditing are described. Methods: Clinical and pathological

  14. Reliability of medical audit in quality assessment of medical care

    Directory of Open Access Journals (Sweden)

    Camacho Luiz Antonio Bastos

    1996-01-01

    Full Text Available Medical audit of hospital records has been a major component of quality of care assessment, although physician judgment is known to have low reliability. We estimated interrater agreement of quality assessment in a sample of patients with cardiac conditions admitted to an American teaching hospital. Physician-reviewers used structured review methods designed to improve quality assessment based on judgment. Chance-corrected agreement for the items considered more relevant to process and outcome of care ranged from low to moderate (0.2 to 0.6, depending on the review item and the principal diagnoses and procedures the patients underwent. Results from several studies seem to converge on this point. Comparisons among different settings should be made with caution, given the sensitivity of agreement measurements to prevalence rates. Reliability of review methods in their current stage could be improved by combining the assessment of two or more reviewers, and by emphasizing outcome-oriented events.

  15. Auditing radiation sterilization facilities

    Science.gov (United States)

    Beck, Jeffrey A.

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

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

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

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

  17. Auditing an intensive care unit recycling program.

    Science.gov (United States)

    Kubicki, Mark A; McGain, Forbes; O'Shea, Catherine J; Bates, Samantha

    2015-06-01

    The provision of health care has significant direct environmental effects such as energy and water use and waste production, and indirect effects, including manufacturing and transport of drugs and equipment. Recycling of hospital waste is one strategy to reduce waste disposed of as landfill, preserve resources, reduce greenhouse gas emissions, and potentially remain fiscally responsible. We began an intensive care unit recycling program, because a significant proportion of ICU waste was known to be recyclable. To determine the weight and proportion of ICU waste recycled, the proportion of incorrect waste disposal (including infectious waste contamination), the opportunity for further recycling and the financial effects of the recycling program. We weighed all waste and recyclables from an 11-bed ICU in an Australian metropolitan hospital for 7 non-consecutive days. As part of routine care, ICU waste was separated into general, infectious and recycling streams. Recycling streams were paper and cardboard, three plastics streams (polypropylene, mixed plastics and polyvinylchloride [PVC]) and commingled waste (steel, aluminium and some plastics). ICU waste from the waste and recycling bins was sorted into those five recycling streams, general waste and infectious waste. After sorting, the waste was weighed and examined. Recycling was classified as achieved (actual), potential and total. Potential recycling was defined as being acceptable to hospital protocol and local recycling programs. Direct and indirect financial costs, excluding labour, were examined. During the 7-day period, the total ICU waste was 505 kg: general waste, 222 kg (44%); infectious waste, 138 kg (27%); potentially recyclable waste, 145 kg (28%). Of the potentially recyclable waste, 70 kg (49%) was actually recycled (14% of the total ICU waste). In the infectious waste bins, 82% was truly infectious. There was no infectious contamination of the recycling streams. The PVC waste was 37% contaminated

  18. Expediting the Quest for Quality: The Role of IQAC in Academic Audit

    Science.gov (United States)

    Nitonde, Rohidas

    2016-01-01

    Academic Audit is an important tool to control and maintain standards in academic sector. It has been found highly relevant by the experts across the world. Academic audit helps institutions to introspect and improve their quality. The present paper intends to probe into the possible role of Internal Quality Assurance Cell (IQAC) in Academic Audit…

  19. Quality audit--a review of the literature concerning delivery of continence care.

    Science.gov (United States)

    Swaffield, J

    1995-09-01

    This paper outlines the role of quality audit within the framework of quality assurance, presenting the concurrent and retrospective approaches available. The literature survey provides a review of the limited audit tools available and their application to continence services and care delivery, as well as attempts to produce tools from national and local standard setting. Audit is part of a process; it can involve staff, patients and their relatives and the team of professionals providing care, as well as focusing on organizational and management levels. In an era of market delivery of services there is a need to justify why audit is important to continence advisors and managers. Effectiveness, efficiency and economics may drive the National Health Service, but quality assurance, which includes standards and audit tools, offers the means to ensure the quality of continence services and care to patients and auditing is also required in the purchaser/provider contracts for patient services. An overview and progress to date of published and other a projects in auditing continence care and service is presented. By outlining and highlighting the audit of continence service delivery and care as a basis on which to build quality assurance programmes, it is hoped that this knowledge will be shared through the setting up of a central auditing clearing project.

  20. [Audits of the quality management system and safety in radiotherapy: Lessons learned and future prospects].

    Science.gov (United States)

    Leroy, E; Marque, A

    2016-10-01

    The external audit of the management system of quality and safety in radiotherapy by quality managers of the French Association of Quality and Safety in Radiotherapy (AFQSR) is an opportunity to exchange good practices, returns of experience, effectiveness and weaknesses of the quality system, and its perceptions by all the teams. We present the results of the first audits conducted, and the results of a survey on the perception of quality at national level.

  1. Nuclear Technology. Course 31: Quality Assurance Practices. Module 31-7, Auditing for Quality Assurance.

    Science.gov (United States)

    Pritchard, Jim; Espy, John

    This seventh in a series of eight modules for a course titled Quality Assurance Practices describes the key features of an audit system and offers practice in carrying out tasks of the technicians. The module follows a typical format that includes the following sections: (1) introduction, (2) module prerequisites, (3) objectives, (4) notes to…

  2. The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt

    OpenAIRE

    Diana Mostafa; Magda Hussien

    2010-01-01

    Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship. Actually, the results of a questionnaire distributed among auditors in Egypt confirm this hypothesis: The Auditors strongly agree that there is a lack of auditor independence in Egypt. The main reason is that most of the companies are closely held and that there is a lack of existence of code of ethics for auditing p...

  3. [Crossed audit of the quality management system: Optimization of professional practices in radiotherapy].

    Science.gov (United States)

    Leroy, É; Ponsard, N

    2015-10-01

    A working group within the French association of radiotherapy quality managers (AFQSR) proposed to implement an inter-institution audit among radiotherapy quality managers to share best practices, experience, and to have an external measurement of the effectiveness of the quality control processes implemented. A checklist was devised based on the French nuclear safety authority guide N(o) 5 and a procedure was formalized. The audit focuses on the effectiveness of the quality management process in radiotherapy. This article details the rationale for the project and conduct of the audit.

  4. Quality program plan

    Energy Technology Data Exchange (ETDEWEB)

    Kelly, D.P.

    1977-07-15

    This report describes a quality program plan for the Mound laboratory. Areas include variation engineering, technical manual process control systems, process performance data, product index system, promotional marketing program, quality engineering staff, ultimate use education, and management reporting.

  5. Perception of staff nurses regarding quality audit process in hospitals of Mangalore District, Karnataka.

    Science.gov (United States)

    Rao, Radhika K; Alva, Janet; Sudhakar, Christopher; Lhamo, Nyima; Jose, Dona Mary; Mathew, Jestymol; Paul, Dinsa; Netto, Nimil; Sunny, Geethu Ann

    2012-01-01

    As in other fields, auditing in clinical nursing can go a long way in enhancing the productivity of nurses. Nursing audit is helpful in ascertaining the extent to which the organisation complies with the relevant quality norms and can involve in procedural or assessment criteria. Purposive sampling technique was used in this study which involved 255 staff nurses from two hospitals of Karnataka. The study tools included demographic proforma and audit scale (arbitrarily classified as unfavourable and favourable perception) to evaluate the impact of hospital and community-based clinical audit programme. It was shown that in selected hospitals, staff nurses had positive perception about the audit process; they also reported improvement in their levels of knowledge, skill and patient care though frequent audit hindered them in discharge of their duties.

  6. Giving Effect to Quality Audit Recommendations: A Case Study from an Organisational Culture Perspective

    Science.gov (United States)

    Boswell, Martin

    2015-01-01

    This article summarises the results of a study of the effects of quality audit at an institution over time. The findings from four academic audit reports, prepared for one New Zealand university between 1996 and 2009, yielded a large dataset. Once grouped thematically for analysis, the data were analysed in terms of how well the institution…

  7. 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...

  8. Iso 19011:2002--a combined auditing standard for quality and environmental management systems.

    Science.gov (United States)

    Johnson, G L

    2000-01-01

    In a precedent-setting decision in 1998, the International Organization for Standardization (ISO) directed ISO Technical Committee (TC) 176 on Quality Management and ISO TC 207 on Environmental Management to develop jointly a single guideline standard for auditing quality and environmental management systems. When approved, this standard would replace ISO 10011-1, ISO 10011-2, and ISO 10011-3 on quality auditing and ISO 14010, ISO 14011, and ISO 14012 on environmental auditing. A Joint Working Group (JWG) was established comprising experts from both TC 176 and TC 207 to develop the new standard, ISO 19011, Guidelines on Quality and/or Environmental Management Systems Auditing, and to incorporate lessons learned from efforts to improve compatibility between ISO 9001/9004 and ISO 14001/14004, the standards for quality and environmental management systems, respectively. Work is proceeding on the development of ISO 19011 with an expected completion in early 2002.

  9. [Internal audit--the foundation of healthcare quality management in health care].

    Science.gov (United States)

    Smiianov, V A

    2014-01-01

    The paper proved the need for internal audit as the basis for quality control of medical care in a health facility, developed the project milestones and explains what needs to be taken into account at every stage during its implementation.

  10. Audit of cases with uterine rupture: a process indicator of quality of ...

    African Journals Online (AJOL)

    Roland

    Audit of uterine rupture (UR) used as a process indicator, can identify factors considered avoidable to improve future quality of ... (MAN), the maternity hospital with the high- ... stances, such as progress and management of lab- our, use of ...

  11. Evaluation of utility home-energy-audit programs: A Wisconsin example

    Science.gov (United States)

    Grady, S.; Hirst, E.

    1982-03-01

    In February 1978, the Wisconsin Power & Light Company (WPL) offered its residential gas-space-heating customers free onsite energy audits. Between then and June 1980, WPL audited about 19 thousand homes, one-fourth of their gas customers. The audit program included an evaluation of natural gas consumption records, the need for specific weatherization measures (as determined during their energy audits), and customers reports of their demographic characteristics and recent energy conservation practices and measures. The two groups differed significantly only with respect to conservation measures; this difference was probably due, in part, to the 1978 audits. Regression equations were developd to explain natural gas use for the two heating seasons after the 1978 audit. The results showed the importance of floor area, age of house, household income, number of occupants, and temperature setting on gas use.

  12. Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2012-12-01

    means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

  13. Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

    Science.gov (United States)

    2014-12-01

    No. DODIG-2015-043 D E C E M B E R 1 , 2 0 1 4 Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization... FINANCE AND ACCOUNTING SERVICE SUBJECT: Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization (Report No...organization, Defense Finance and Accounting Service Office of Internal Review (DFAS IR), in effect for the period ended June 30, 2014. The generally

  14. The relational underpinnings of quality internal auditing in medical clinics in Israel.

    Science.gov (United States)

    Carmeli, Abraham; Zisu, Malka

    2009-03-01

    Internal auditing is a key mechanism in enhancing organizational reliability. However, research on the ways quality internal auditing is enabled through learning, deterrence, motivation and process improvement is scant. In particular, the relational underpinnings of internal auditing have been understudied. This study attempts to address this need by examining how organizational trust, perceived organizational support and psychological safety enable internal auditing. Data collected from employees in medical clinics of one of the largest healthcare organizations in Israel at two points in time six months apart. Our results show that organizational trust and perceived organizational support are positively related to psychological safety (measured at time 1), which, in turn, is associated with internal auditing (measured at time 2).

  15. Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

    This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical…

  16. Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

    This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical…

  17. Audit Report on "The Department's Management of the ENERGY STAR Program"

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-10-01

    implemented planned improvements in the ENERGY STAR Program. Our audit revealed that officials had not: (1) Developed a formal quality assurance program to help ensure that product specifications were adhered to; (2) Effectively monitored the use of the ENERGY STAR label to ensure that only qualifying products were labeled as compliant; and (3) Formalized procedures for establishing and revising product specifications and for documenting decisions regarding those specifications. In our judgment, the delay in the Department's planned improvements in its management of the ENERGY STAR Program could reduce consumer confidence in the integrity of the ENERGY STAR label. Such loss of credibility could reduce energy savings, increase consumer risk, and diminish the value of the recent infusion of $300 million for ENERGY STAR rebates under the Recovery Act.

  18. A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality.

    Science.gov (United States)

    Lee, Shue-Ching; Su, Jau-Ming; Tsai, Sang-Bing; Lu, Tzu-Li; Dong, Weiwei

    2016-01-01

    Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practice can reflect the effectiveness of a government. Professional development and self-efficacy have strong influence upon the performance of auditors. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan using the stratified random sampling method. The result showed that any auditing experience and professionalization can positively influence the professional awareness. Also, acquired knowledge and skillset of an auditor can effectively improve ones professional judgment. We also found that professional development (including organizational culture and training opportunities) and self-efficacy (including profession and experience as well as trends and performance) may significantly impact audit quality. We concluded that to retain auditors, audit authorities must develop an attractive future outlook emphasizing feedback and learning within an organization. Our study provides a workable management guidelines for strengthening the professional development and self-efficacy of audit authorities in Taiwan.

  19. An effective materials control and accountability audit program

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G. (Rockwell International, Rocky Flats Plant, Rocky Flats, CO (US)); Jewell, D.L. (Dept. of Energy, Albuquerque Operations Office, Albuquerque, NM (US)); Roberts, N.J. (Los Alamos National Lab., Los Alamos, NM (US))

    1988-01-01

    An audit can be an extremely useful tool to assist both the DOE auditors and the contractor in performing their respective jobs. All too often audits are viewed as an adversarial meeting where one side tries to hide what it is doing and/or the other side attempts to ''nail'' someone. This adversarial relationship is often caused by misunderstandings of the purpose and uses of the audit. The authors have presented a scheme that will lead to a more productive audit from the perspective of both sides. If a procedure similar to the one outlined in this paper is in place and observed by all parties to the audit, it will produce both a useful product and a meaningful evaluation of the degree to which the contractor is adhering to established and generally accepted policies and practices.

  20. Does the transformation of accounting firms’ organizational form improve audit quality?Evidence from China

    Institute of Scientific and Technical Information of China (English)

    Chunfei; Wang; Huan; Dou

    2015-01-01

    In this study,we examine the effects of the transformation of accounting firms’organizational form on audit quality.We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies.In particular,the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals.We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation,and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality.Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’organizational forms.

  1. Does the transformation of accounting firms’ organizational form improve audit quality? Evidence from China

    Directory of Open Access Journals (Sweden)

    Chunfei Wang

    2015-12-01

    Full Text Available In this study, we examine the effects of the transformation of accounting firms’ organizational form on audit quality. We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies. In particular, the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals. We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation, and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality. Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’ organizational forms.

  2. ANALYSIS OF THE RESULTS OF AUDITS OF QUALITY MANAGEMENT SYSTEM-SALES SERVICE OF CARS

    Directory of Open Access Journals (Sweden)

    JAROSLAV JAMBOR

    2010-12-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  3. Opportunities and challenges in the implementation of Quality Assurance for Auditing in Kosovo

    Directory of Open Access Journals (Sweden)

    Edona Perjuci

    2012-04-01

    Full Text Available This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as appropriate , and the impact that this compliance or non compliance has in the economy. In addition this study examines compliance with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo’s corporate financial reporting and auditing regime, which is not dissimilar, linked to larger challenges faced by all former Yugoslav economies in transitioning to the new market economic system. The economies of former Yugoslavia face similar challenges in integration with the European Union’s economic and financial system, because of the unique shared characteristics of the former Yugoslav system. In parallel with the economic transitional reforms undertaken within the region, the global financial reporting and auditing system has been changed, with a convergence to International financial reporting standards, international standards of auditing and a new emphasis on audit quality assurance and external oversight mechanisms to sustain it. Though Kosovo is not alone within the region in addressing the reforms required to integrate the economy fully into the EU system, the study reveals both opportunities and challenges unique to Kosovo and makes recommendations for reform.

  4. The impact of legal responsibility of external auditors on auditing quality and investment level

    OpenAIRE

    Matar, Soud

    2012-01-01

    This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University London. This research aims to study the effects of legal liability rules on auditing quality in order to devise and implement a guideline for the optimal liability rules that can be applied to the auditing profession within society, and thus encourage investment. In an emerging market like Kuwait state, there is a weakness in the legal system, which may cause users to place less reliance on...

  5. Analysis of the results of audits of quality management system-sales service of cars

    Directory of Open Access Journals (Sweden)

    Jaroslav Jambor

    2011-04-01

    Full Text Available The Author analyses his over years experiences and results with audits in brand car ´s service and sale areas. He acted on behalf of TÜV SÜD Automotive GmbH Munich - Germany. He hits of audit ´s consecution in compliance with ISO 9001 and above standard requirement car ´s producers. He withal adverts to effects implementation the Quality management systems at these services.

  6. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  7. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  8. Audit Quality and Auditor Reputation: Evidence from Japan

    OpenAIRE

    Skinner, Douglas; Srinivasan, Suraj

    2012-01-01

    We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese Financial Services Agency (FSA) suspended ChuoAoyama for two months for its role in the Kanebo fraud. This unprecedented action followed a series of events that seriously damaged ChuoAoyama's reputation. We use these events to provide ...

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

    Directory of Open Access Journals (Sweden)

    R. Almaşi

    2013-12-01

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

  10. Audit, quality control, and performance in thoracic surgery: a North American perspective.

    Science.gov (United States)

    Tong, Betty C; Harpole, David H

    2007-08-01

    Although difficult to precisely define, health care quality is often measured by components of structure, outcomes, and process. One way for thoracic surgeons to evaluate their practices is to compare themselves with evidence-based national guidelines. Outcomes data are often generated from entries into large patient databases. The largest examples of these databases include the STS National Databases and the VA/ACS NSQIP programs. Each of these has unique features, but there is the common goal of enabling participants to examine their surgical outcomes and results relative to others. The data integrity of these databases is high. The new STS composite quality score for CABG combines providers' outcome and practice data into a calculated index for comparison with national averages. In addition to providing meaningful information regarding surgical outcomes and quality, these databases are used as the basis for risk-adjusted models to accurately predict surgical morbidity and mortality. These models can be used as auditing tools against which surgeon- and site-specific morbidity and mortality can be compared with predicted values. As practices and methods continue to evolve, measures of quality--and therefore quality itself--will continue to improve, resulting in better patient care.

  11. Auditor tenure and audit quality in Spanish state-owned foundations

    Directory of Open Access Journals (Sweden)

    Belén González-Díaz

    2015-07-01

    Full Text Available This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations. Using a sample of 254 audits carried out between 2003 and 2010 on Spanish state-owned foundations, we find that, although foundation audit quality decreases as tenure length increases, this quality loss does not become apparent until the sixth year of the foundation–auditor relationship, after an initial five years of improvement in quality. The empirical evidence is important for regulators and financial statement users, given that it suggests the need for the introduction of tenure-reducing measures which, at the same time, also ensure a minimum tenure period.

  12. European indoor air quality audit project in 56 office buildings

    NARCIS (Netherlands)

    Bluyssen, P.M.; Oliveira Fernandes, E. de; Groes, L.; Clausen, G.H.; Fanger, F.O.; Valbjorn, O.; Bernhard, C.A.; Roulet, C.A.

    1996-01-01

    A European project started at the end of 1992, in which, in addition to current methods, trained sensory panels were used to investigate office buildings all over Europe. The main aim of this EC-Audit was to develop assessment procedures and guid-ance on ventilation and source control, to help optim

  13. Clinical audit, a valuable tool to improve quality of care: General methodology and applications in nephrology.

    Science.gov (United States)

    Esposito, Pasquale; Dal Canton, Antonio

    2014-11-06

    Evaluation and improvement of quality of care provided to the patients are of crucial importance in the daily clinical practice and in the health policy planning and financing. Different tools have been developed, including incident analysis, health technology assessment and clinical audit. The clinical audit consist of measuring a clinical outcome or a process, against well-defined standards set on the principles of evidence-based medicine in order to identify the changes needed to improve the quality of care. In particular, patients suffering from chronic renal diseases, present many problems that have been set as topics for clinical audit projects, such as hypertension, anaemia and mineral metabolism management. Although the results of these studies have been encouraging, demonstrating the effectiveness of audit, overall the present evidence is not clearly in favour of clinical audit. These findings call attention to the need to further studies to validate this methodology in different operating scenarios. This review examines the principle of clinical audit, focusing on experiences performed in nephrology settings.

  14. [A method for auditing medical records quality: audit of 467 medical records within the framework of the medical information systems project quality control].

    Science.gov (United States)

    Boulay, F; Chevallier, T; Gendreike, Y; Mailland, V; Joliot, Y; Sambuc, R

    1998-03-01

    Future hospital accreditation could take into account the quality of medical files. The objectives of this study is to test a method for auditing and evaluating the quality of the handing of medical files. We conducted a retrospective regional audit based on the frame of reference the National Agency for Medical Development and Evaluation, by using a sample of cases, stratified by establishment. In our region, the global budgets of 47 public and private hospitals participating in the public hospital service, are adjusted while keeping in mind the medicalised activity data (PMSI). This audit was proposed to the doctors of the Department of Medical Information on the occasion of the regulatory PMSI quality control. A total of 467 questionnaires were given by 39 of the 47 sollicited hospitals (83%). The methodological aspects (questionnaire, cooperative approach...) are discussed. The make-up of medical files can alos be improved by raising the percentage of the presence of important data or documents such as the reason for admission (74.1%), the surgery report (83.2%), and the hospitalisation report (66.6%). A system for classifying the paraclinical results is shared and systematic throughout the service or hospital in only 73.2% of cases. The quality of the handing of medical files seems problematic in our hospitals and actions for improving the quality should be undertaken as a priority.

  15. 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.

  16. A study on relationship between internal auditing and quality of financial statement

    Directory of Open Access Journals (Sweden)

    Maryam Abulghasemi Komeleh

    2014-09-01

    Full Text Available The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.

  17. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe.

    Science.gov (United States)

    Masanganise, Kaurai E; Matope, Gift; Pfukenyi, Davies M

    2013-01-01

    The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers' perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (> 50.0%) knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses' quality management systems) but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3%) and quality assurance (92.3%) shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8%) and regulations (69.8%) was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers.

  18. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe

    Directory of Open Access Journals (Sweden)

    Kaurai E. Masanganise

    2013-03-01

    Full Text Available The purpose of this study was to explore the audits, quality assurance (QA programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers’ perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (>50.0% knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses’ quality management systems but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3% and quality assurance (92.3% shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8% and regulations (69.8% was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1980-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Karolina Skorulska

    2016-12-01

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

  1. 7 CFR 3052.235 - Program-specific audits.

    Science.gov (United States)

    2010-01-01

    ... auditor should contact the Office of Inspector General of the Federal agency to determine whether such a... report, as a current year audit finding, when the auditor concludes that the summary schedule of prior... requirements of § 3052.500(e). (4) The auditor's report(s) may be in the form of either combined or separate...

  2. 75 FR 55635 - Restructuring of the Stationary Source Audit Program

    Science.gov (United States)

    2010-09-13

    .... Cost Estimates I. Requiring the Same Analyst and Analytical System for Sample Analysis J. When are... Standards Body (VCSB) Standard Does Not Meet EPA's Needs Z. Gas Audit Samples Entry Point V. Judicial Review ] VI. Statutory and Executive Order Reviews A. Executive Order 12866: Regulatory Planning and Review B...

  3. Quality Assurance Program Description

    Energy Technology Data Exchange (ETDEWEB)

    Halford, Vaughn Edward [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Ryder, Ann Marie [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2017-07-01

    Effective May 1, 2017, led by a new executive leadership team, Sandia began operating within a new organizational structure. National Technology and Engineering Solutions of Sandia (Sandia’s) Quality Assurance Program (QAP) was established to assign responsibilities and authorities, define workflow policies and requirements, and provide for the performance and assessment of work.

  4. Ideology and Audit Culture: Standardized Service Quality Surveys in Academic Libraries

    Science.gov (United States)

    Lilburn, Jeff

    2017-01-01

    This article examines the relationship between the standardized service quality survey LibQUAL+ and the rise of audit culture. Recent scholarship examining assessment and accountability systems and the ideological principles driving their implementation in higher education raises concerns about the impact these systems have on teaching, learning,…

  5. Ideology and Audit Culture: Standardized Service Quality Surveys in Academic Libraries

    Science.gov (United States)

    Lilburn, Jeff

    2017-01-01

    This article examines the relationship between the standardized service quality survey LibQUAL+ and the rise of audit culture. Recent scholarship examining assessment and accountability systems and the ideological principles driving their implementation in higher education raises concerns about the impact these systems have on teaching, learning,…

  6. Quality of interhospital transport of critically ill patients : a prospective audit

    NARCIS (Netherlands)

    Ligtenberg, JJM; Arnold, LG; Stienstra, Y; van der Werf, TS; Tulleken, JE; Zijlstra, JG; Meertens, John H. J. M.

    Introduction The aim of transferring a critically ill patient to the intensive care unit (ICU) of a tertiary referral centre is to improve prognosis. The transport itself must be as safe as possible and should not pose additional risks. We performed a prospective audit of the quality of

  7. Evaluation of Criteria-Based Clinical Audit in Improving Quality of ...

    African Journals Online (AJOL)

    Erah

    Study evaluated criteria–based clinical audit in measuring and improving quality of ... 81%, p = 0.000), eclampsia (54.3 to 90%, p=0.00), obstructed labour (81.7 to .... Pharmacy and Laboratory. ... Respiratory rate and tendon reflexes is monitored when magnesium sulphate is used. ... Data entry and analysis were performed.

  8. Performance Audit of the U.S. Geological Survey, Energy Resource Program Inorganic Geochemistry Laboratory

    Science.gov (United States)

    Luppens, James A.; Janke, Louis G.; McCord, Jamey D.; Bullock, John H.; Brazeau, Lisa; Affronter, Ronald H.

    2007-01-01

    A performance audit of the U.S. Geological Survey (USGS), Energy Resource Program (ERP) Inorganic Geochemistry Laboratory (IGL) was conducted between August, 2003 and October, 2005. The goals were to ensure that a high level of analytical performance was maintained and identify any areas that could be enhanced. The audit was subdivided into three phases. Phase 1 was a preliminary assessment of current performance based on recent performance on CANSPEX samples. IGL performance was also compared to laboratories world-wide with similar scope. Phase 2 consisted of the implementation of the recommended changes made in Phase 1. Phase 3 of the audit consisted of a reassessment effort to evaluate the effectiveness of the recommendations made in the Phase 1 and an on-site audit of the laboratory facilities. Phases 1 and 3 required summary reports that are included in Appendices A and B of this report. The audit found that the IGL was one of the top two laboratories compared for trace element analyses. Several recommendations to enhance performance on major and minor elemental parameters were made and implemented. Demonstrated performance improvements as a result of the recommended changes were documented. Several initiatives to sustain the performance improvements gained from the audit have been implemented.

  9. Environmental audit of the Maywood Site: Formerly Utilized Sites Remedial Action Program, Maywood Interim Storage Site vicinity properties

    Energy Technology Data Exchange (ETDEWEB)

    1990-12-01

    This report presents the results of the Environmental Audit of the Maywood Site managed by the Formerly Utilized Sites Remedial Action Program (FUSRAP). The Audit was carried out from November 7 through 16, 1990. The Audit Team found overall technical competence and knowledge of management and staff to be excellent. This applies to DOE as well as to Bechtel National, Incorporated (BNI). In particular, there was excellent knowledge of federal, state, and local environmental regulations, as well as analysis for applicability of these regulations to FUSRAP. Project management of the Maywood Site is also excellent. BNI and DOE project staff have made frequent contact with members of the community, and all removal actions and remedial investigation activities have been planned, scheduled, and accomplished with competence and attention to total quality principles. To date, all actions taken for the Maywood Site cleanup have been completed ahead of schedule and on or under budget. Weakness noted include self-assessment efforts by DOE, failure to fully implement DOE Order requirements throughout the program, and some discrepancies in formally documenting and reviewing procedures. 7 figs., 10 tabs.

  10. 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.

  11. Pre-use anesthesia machine check; certified anesthesia technician based quality improvement audit

    OpenAIRE

    2014-01-01

    Context: Quality assurance of providing a work ready machine in multiple theatre operating rooms in a tertiary modern medical center in Riyadh. Aims: The aim of the following study is to keep high quality environment for workers and patients in surgical operating rooms. Settings and Design: Technicians based audit by using key performance indicators to assure inspection, passing test of machine worthiness for use daily and in between cases and in case of unexpected failure to provide quick re...

  12. Opportunities to improve the measurement of audit quality: a call for collaboration between the profession and academics

    NARCIS (Netherlands)

    van Raak, Jeroen; Thürheimer, Ulrike

    2016-01-01

    Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data, there is considerable doubt about the validity

  13. Opportunities to improve the measurement of audit quality : A call for collaboration between the profession and academics

    NARCIS (Netherlands)

    van Raak, J.J.F.; Thürheimer, Ulrike

    2016-01-01

    Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data, there is considerable doubt about the validity

  14. Quality Assessment of Family Planning Sterilization Services at Health Care Facilities: Case Record Audit.

    Science.gov (United States)

    Mathur, Medha; Goyal, Ram Chandra; Mathur, Navgeet

    2017-05-01

    Quality of sterilization services is a matter of concern in India because population control is a necessity. Family Planning Sterilization (FPS) services provided at public health care facilities need to be as per Standard Operating Procedures. To assess the quality of FPS services by audit of case records at selected health care facilities. This cross-sectional study was conducted for two and a half year duration at selected public health care facilities of central India by simple random sampling where FPS services were provided. As per the standards of Government of India, case records were audited and compliance was calculated to assess the quality of services. Results of record audit were satisfactory but important criteria like previous contraceptive history and postoperative counselling were found to be deviated from standards. At Primary Health Centres (PHCs) only 89.5% and at Community Health Centres (CHCs) 58.7% of records were having details of previous contraceptive history. Other criteria like mental illness (only 70% at CHCs) assessment were also inadequate. Although informed consent was found to be having 100% compliance in all records. Quality of care in FPS services is the matter of concern in present scenario for better quality of services. This study may enlighten the policy makers regarding improvements needed for providing quality care.

  15. Audit of internal quality control practice and processes in the south-east of England and suggested regional standards.

    Science.gov (United States)

    Housley, David; Kearney, Edward; English, Emma; Smith, Natalie; Teal, Teresa; Mazurkiewicz, Janina; Freedman, Danielle B

    2008-03-01

    Internal quality control (IQC) has a long and well-established role in clinical biochemistry laboratories. However, despite the duration of use, and the publication of several articles detailing best practice, the implementation and use of IQC vary significantly between institutions. Consequently, the North Thames Audit and Quality Assurance Group undertook a region-wide audit of current IQC practice in 2006. On aspects of IQC testing, interpretation and laboratory processes, 54 laboratories in the region were audited. Audit data showed significant variability in all aspects of practice, including IQC frequency, use of appropriate material, statistical processing and grades of staff involved. Some of the variation in practice may affect the effectiveness of laboratory IQC, and thus the adequacy of a laboratory to monitor system performance. Consequently, a set of proposed regional standards have been developed and disseminated, prior to re-audit at a future date.

  16. 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.

  17. 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.

  18. A new quality assurance package for hospital palliative care teams: the Trent Hospice Audit Group model.

    Science.gov (United States)

    Hunt, J; Keeley, V L; Cobb, M; Ahmedzai, S H

    2004-07-19

    Cancer patients in hospitals are increasingly cared for jointly by palliative care teams, as well as oncologists and surgeons. There has been a considerable growth in the number and range of hospital palliative care teams (HPCTs) in the United Kingdom. HPCTs can include specialist doctors and nurses, social workers, chaplains, allied health professionals and pharmacists. Some teams work closely with existing cancer multidisciplinary teams (MDTs) while others are less well integrated. Quality assurance and clinical governance requirements have an impact on the monitoring of such teams, but so far there is no standardised way of measuring the amount and quality of HPCTs' workload. Trent Hospice Audit Group (THAG) is a multiprofessional research group, which has been developing standards and audit tools for palliative care since the 1990s. These follow a format of structure-process-outcome for standards and measures. We describe a collaborative programme of work with HPCTs that has led to a new set of standards and audit tools. Nine HPCTs participated in three rounds of consultation, piloting and modification of standard statements and tools. The final pack of HPCT quality assurance tools covers: policies and documentation; medical notes review; questionnaires for ward-based staff. The tools measure the HPCT workload and casemix; the views of ward-based staff on the supportive role of the HPCT and the effectiveness of HPCT education programmes, particularly in changing practice. The THAG HPCT quality assurance pack is now available for use in cancer peer review.

  19. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe

    National Research Council Canada - National Science Library

    Masanganise, Kaurai E; Matope, Gift; Pfukenyi, Davies M

    2013-01-01

    The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers' perceptions on their effectiveness...

  20. 论内部审计的质量控制%On Quality Control of Internal Audit

    Institute of Scientific and Technical Information of China (English)

    吴萍

    2014-01-01

    审计质量是审计的生命线。加强内部审计质量控制对于维护财经纪律、防范财务风险、保证审计工作效果有着十分重要的意义。本文从内部审计的发展现状、内部审计质量控制的重要性方面入手,提出了强化内部审计质量控制的途径和措施。%Audit quality is the lifeline of audit. To strengthen the internal audit quality control is of great significance for maintaining fiscal discipline, guarding against financial risks and ensuring audit work effect. Starting from the current development of internal audit and importance of internal audit quality control, this article puts forward the ways and measures to strengthen internal audit quality control.

  1. Indoor Environmental Quality Audit and Investigation of Ceiling Fans in an Aged Care Facility

    OpenAIRE

    2016-01-01

    This thesis project involved research into the thermal comfort of the occupants and staff at the Warrigal aged care facility at Warilla, NSW, Australia. An Indoor Environmental Quality (IEQ) Audit has been completed with a focus on parameters of luminance, noise levels, concentrations of CO2, NO2, formaldehyde and CO, and air velocity. An extensive investigation of the distribution of indoor air temperature and relative humidity has been performed. Small sensors called ‘iButtons’ were install...

  2. Evaluation of a continuous quality improvement program in anticoagulant therapy

    Science.gov (United States)

    Cantin, Ariane; Lahaie, Alexandre; Odobasic, Bojan; Tremblay, Marie-Philip; Wazzan, Dana; Caron, Stéphanie; Leblanc, Caroline; Martineau, Josée; Lalonde, Lyne

    2016-01-01

    Background: The ACO Program (Programme ACO), a continuous quality improvement program (CQIP) in anticoagulation therapy, was offered in community pharmacies as a pilot project. Objective: To evaluate the participants’ appreciation for the various activities of the program. Methods: Participants had access to training activities, including an audit with feedback, online training activities (OTA), clinical tools and support from facilitators. Cognitive behavioural learning determinants were evaluated before and 5 months after the beginning of the program. Participants’ satisfaction and perception were documented via online questionnaires and a semistructured interview. Results: Of the 52 pharmacists in the ACO Program, 47 participated in this evaluation. Seventy-seven percent of the participants completed at least 1 OTA and 6% published on the forum. The feeling of personal effectiveness rose from 8.01 (7.67-8.35) to 8.62 (8.24-8.99). The audit and feedback, as well as the high-quality OTA and their lecturers, were the most appreciated elements. Discussion: There was a high OTA participation rate. The facilitators seemed to play a key role in the CQIP. The low level of participation in the forum reflects the known phenomenon of social loafing. Technical difficulties affecting the platform and data collection for the audit with feedback constituted limitations. Conclusion: The CQIP in anticoagulation therapy is appreciated by community pharmacists and is associated with an improved feeling of personal effectiveness. PMID:27829859

  3. Auditing of suppliers as the requirement of quality management systems in construction

    Science.gov (United States)

    Harasymiuk, Jolanta; Barski, Janusz

    2017-07-01

    The choice of a supplier of construction materials can be important factor of increase or reduction of building works costs. Construction materials present from 40 for 70% of investment task depending on kind of works being provided for realization. There is necessity of estimate of suppliers from the point of view of effectiveness of construction undertaking and necessity from the point of view of conformity of taken operation by executives of construction job and objects within the confines of systems of managements quality being initiated in their organizations. The estimate of suppliers of construction materials and subexecutives of special works is formal requirement in quality management systems, which meets the requirements of the ISO 9001 standard. The aim of this paper is to show possibilities of making use of anaudit for estimate of credibility and reliability of the supplier of construction materials. The article describes kinds of audits, that were carried in quality management systems, with particular taking into consideration audits called as second-site. One characterizes the estimate criterions of qualitative ability and method of choice of the supplier of construction materials. The paper shows also propositions of exemplary questions, that would be estimated in audit process, the way of conducting of this estimate and conditionality of estimate.

  4. Review of Special Standards in Quality Management Systems Audits in Automotive Production

    Science.gov (United States)

    Šurinová, Yulia

    2013-12-01

    Quality management systems (QMS) in automotive industry generally have several differences in comparison with other industrial branches. Different customers have their own specific requirements, including requirements for quality audits. Audits are one of the coretools of quality management to make the PDCA (Plan - Do - Check - Act) cycle work. As a matter of fact, compliance with ISO/TS 16949:2009 requirements is a condition for supplying the automotive industry. However, there are some standards which co-exist together with the ISO 9001 based management systems and technical specification for QMS in automotive ISO/TS16949. Which are those specific standards in automotive industry and what standard to use and why - those are the questions to be answered in this paper. The aim of the paper is to review what standards are used for audits implementation in automotive industry in the Slovak Republic, and why the organizations keep following those "extra" standards even if certification for ISO/TS 16949 is required by all the car makers. The paper is structured as follows: after short introduction to the topic and related terms, presented is our methodology. . In the third section, the achieved results are discussed. And finally, the principal findings of the paper, limitations and conclusions are presented.

  5. La calidad de la atención al hombro doloroso: Audit clínico The quality of care in pain shoulder: A medical audit

    Directory of Open Access Journals (Sweden)

    Manuel Marín-Gómez

    2006-03-01

    exploration, diagnosis and treatment were developed based in systematic reviews of clinical trials, guidelines and expert criteria. Medical records review was carried out by two rehabilitative doctors. Fulfilling of quality criteria and differences between hospitals was analyzed. Results: 76.3% of the medical records did not fulfill ≥ 4 of 10 quality criteria for antecedents, 61.6% did not fulfill ≥ 3 of 10 criteria for physical exploration, and 7.7% did not have any diagnosis registered. 96.9% of the 98 patients with impingement syndrome did not complete the criteria of anti-inflammatory treatment or infiltration in the pre-established time, and up to 15.3% had not been proposed physiotherapy or programmed exercise in the 4 weeks after the diagnosis; 95.8% of the 24 patients with rotators cuff tears were not proposed for early surgical evaluation, and 86.7% of the 15 cases of adhesive capsulitis did not receive instructions to carry out programmed exercise in the proposed times. Conclusions: The audit revealed significant deficiencies in adherence to quality indicators in non-surgical pain shoulder. Part of these problems can be due to low medical records quality.

  6. An audit of the quality of referral letters received by the Department of Oral and Maxillofacial Surgery, Dublin Dental School and Hospital.

    LENUS (Irish Health Repository)

    Moloney, Justin

    2010-10-01

    One hundred consecutive referral letters, sent by dental practitioners to the Department of Oral and Maxillofacial Surgery, Dublin Dental School and Hospital, were audited in terms of quality. The audit was based on the Scottish Intercollegiate Guidelines Network (SIGN) recommendations of 1998. The audit demonstrated that in general referral letters required modification and did not give the clinician the required information. This paper sets out the results of the audit and suggests a template that should be used for future referrals.

  7. An audit of the quality of referral letters received by the Department of Oral and Maxillofacial Surgery, Dublin Dental School and Hospital.

    LENUS (Irish Health Repository)

    Moloney, Justin

    2010-11-01

    One hundred consecutive referral letters, sent by dental practitioners to the Department of Oral and Maxillofacial Surgery, Dublin Dental School and Hospital, were audited in terms of quality. The audit was based on the Scottish Intercollegiate Guidelines Network (SIGN) recommendations of 1998. The audit demonstrated that in general referral letters required modification and did not give the clinician the required information. This paper sets out the results of the audit and suggests a template that should be used for future referrals.

  8. Duke University's Quality Appearance Program

    Science.gov (United States)

    Jackson, Joe

    2008-01-01

    The Grounds Services Unit at Duke University has implemented a new program that involves a process of self evaluation, which embraces the concept of perpetual and continuous improvement. The Quality Appearance Program (QAP) embellishes and expands upon the Quality Assurance Program concept, but with a twist to grounds management improvement…

  9. 76 FR 57807 - Medicaid Program; Recovery Audit Contractors

    Science.gov (United States)

    2011-09-16

    ... record review process; assist nurses, therapists, and certified coders upon request; manage quality...(b)). A requirement that RACs hire certified coders unless the State determines that certified...

  10. Quality Assurance Program for Molecular Medicine Laboratories

    Directory of Open Access Journals (Sweden)

    F Sabzavi

    2013-01-01

    Full Text Available Background: Molecular diagnostic methods have played and continuing to have a critical role in clinical laboratories in recent years. Therefore, standardization is an evolutionary process that needs to be upgrade with increasing scientific knowledge, improvement of the instruments and techniques. The aim of this study was to design a quality assurance program in order to have similar conditions for all medical laboratories engaging with molecular tests.Methods: We had to design a plan for all four elements; required space conditions, equipments, training, and basic guidelines. Necessary guidelines was prepared and confirmed by the launched specific committee at the Health Reference Laboratory.Results: Several workshops were also held for medical laboratories directors and staffs, quality control manager of molecular companies, directors and nominees from universities. Accreditation of equipments and molecular material was followed parallel with rest of program. Now we are going to accredit medical laboratories and to evaluate the success of the program.Conclusion: Accreditation of medical laboratory will be succeeding if its basic elements are provided in advance. Professional practice guidelines, holding training and performing accreditation the molecular materials and equipments ensured us that laboratories are aware of best practices, proper interpretation, limitations of techniques, and technical issues. Now, active external auditing can improve the applied laboratory conditions toward the defined standard level.

  11. Quality assurance program for molecular medicine laboratories.

    Science.gov (United States)

    Hajia, M; Safadel, N; Samiee, S Mirab; Dahim, P; Anjarani, S; Nafisi, N; Sohrabi, A; Rafiee, M; Sabzavi, F; Entekhabi, B

    2013-01-01

    Molecular diagnostic methods have played and continuing to have a critical role in clinical laboratories in recent years. Therefore, standardization is an evolutionary process that needs to be upgrade with increasing scientific knowledge, improvement of the instruments and techniques. The aim of this study was to design a quality assurance program in order to have similar conditions for all medical laboratories engaging with molecular tests. We had to design a plan for all four elements; required space conditions, equipments, training, and basic guidelines. Necessary guidelines was prepared and confirmed by the launched specific committee at the Health Reference Laboratory. Several workshops were also held for medical laboratories directors and staffs, quality control manager of molecular companies, directors and nominees from universities. Accreditation of equipments and molecular material was followed parallel with rest of program. Now we are going to accredit medical laboratories and to evaluate the success of the program. Accreditation of medical laboratory will be succeeding if its basic elements are provided in advance. Professional practice guidelines, holding training and performing accreditation the molecular materials and equipments ensured us that laboratories are aware of best practices, proper interpretation, limitations of techniques, and technical issues. Now, active external auditing can improve the applied laboratory conditions toward the defined standard level.

  12. The Line Operations Safety Audit Program: Transitioning From Flight Operations to Maintenance and Ramp Operations

    Science.gov (United States)

    2011-09-01

    A Line Operations Safety Audit ( LOSA ) is a voluntary safety program that collects safety data during normal airline operations and was originally...maintenance and ramp operations. This report provides a review of the use of LOSA , discusses LOSA’s essential operating characteristics, lessons learned on...the flight deck, and describes the extension of LOSA to maintenance and ramp operations. The research team developed tools for airlines and

  13. Clinical auditing as an instrument for quality improvement in breast cancer care in the Netherlands: The national NABON Breast Cancer Audit.

    Science.gov (United States)

    van Bommel, Annelotte C M; Spronk, Pauline E R; Vrancken Peeters, Marie-Jeanne T F D; Jager, Agnes; Lobbes, Marc; Maduro, John H; Mureau, Marc A M; Schreuder, Kay; Smorenburg, Carolien H; Verloop, Janneke; Westenend, Pieter J; Wouters, Michel W J M; Siesling, Sabine; Tjan-Heijnen, Vivianne C G; van Dalen, Thijs

    2017-03-01

    In 2011, the NABON Breast Cancer Audit (NBCA) was instituted as a nation-wide audit to address quality of breast cancer care and guideline adherence in the Netherlands. The development of the NBCA and the results of 4 years of auditing are described. Clinical and pathological characteristics of patients diagnosed with invasive breast cancer or in situ carcinoma (DCIS) and information regarding diagnosis and treatment are collected in all hospitals (n = 92) in the Netherlands. Thirty-two quality indicators measuring care structure, processes and outcomes were evaluated over time and compared between hospitals. The NBCA contains data of 56,927 patients (7,649 DCIS and 49,073 invasive cancers). Patients being discussed in pre- and post-operative multidisciplinary team meetings improved (2011: 83% and 91%; 2014: 98% and 99%, respectively) over the years. Tumour margin positivity rates after breast-conserving surgery for invasive cancer requiring re-operation were consistently low (∼5%). Other indicators, for example, the use of an MRI-scan prior to surgery or immediate breast reconstruction following mastectomy showed considerable hospital variation. Results shown an overall high quality of breast cancer care in all hospitals in the Netherlands. For most quality indicators improvement was seen over time, while some indicators showed yet unexplained variation. J. Surg. Oncol. 2017;115:243-249. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

  14. Development of a data entry auditing protocol and quality assurance for a tissue bank database.

    Science.gov (United States)

    Khushi, Matloob; Carpenter, Jane E; Balleine, Rosemary L; Clarke, Christine L

    2012-03-01

    Human transcription error is an acknowledged risk when extracting information from paper records for entry into a database. For a tissue bank, it is critical that accurate data are provided to researchers with approved access to tissue bank material. The challenges of tissue bank data collection include manual extraction of data from complex medical reports that are accessed from a number of sources and that differ in style and layout. As a quality assurance measure, the Breast Cancer Tissue Bank (http:\\\\www.abctb.org.au) has implemented an auditing protocol and in order to efficiently execute the process, has developed an open source database plug-in tool (eAuditor) to assist in auditing of data held in our tissue bank database. Using eAuditor, we have identified that human entry errors range from 0.01% when entering donor's clinical follow-up details, to 0.53% when entering pathological details, highlighting the importance of an audit protocol tool such as eAuditor in a tissue bank database. eAuditor was developed and tested on the Caisis open source clinical-research database; however, it can be integrated in other databases where similar functionality is required.

  15. 提高内部审计质量的思考%Thought of the Enhance of Internal Audit Quality

    Institute of Scientific and Technical Information of China (English)

    张家莲

    2013-01-01

    内部审计是我国审计体系的重要组成部分。目前我国内部审计工作中还存在审计机构设置不合理、审计人员的专业技能不高、审计报告格式化等问题,影响了内部审计职能的发挥。应努力解决内部审计机构设置问题、提高内部审计人员素质、推进审计部门自身改革,确保审计结果落到实处,发挥审计的监督职能。%The internal audit is one of the important parts in the audit system of China .Now there exist ,in the work of internal audit ,some issues of unreasonable institution establishment ,less professional auditors ,and too formatting audit re-ports ,and those issues make influence on the exertion of internal audit function .It is concluded that it is necessary to solve the problem of its institution establishment ,enhance the quality of auditors ,and promote its reform for the guarantee of the audit result execution and the audit supervision function .

  16. Pre-use anesthesia machine check; certified anesthesia technician based quality improvement audit

    Science.gov (United States)

    Al Suhaibani, Mazen; Al Malki, Assaf; Al Dosary, Saad; Al Barmawi, Hanan; Pogoku, Mahdhav

    2014-01-01

    Context: Quality assurance of providing a work ready machine in multiple theatre operating rooms in a tertiary modern medical center in Riyadh. Aims: The aim of the following study is to keep high quality environment for workers and patients in surgical operating rooms. Settings and Design: Technicians based audit by using key performance indicators to assure inspection, passing test of machine worthiness for use daily and in between cases and in case of unexpected failure to provide quick replacement by ready to use another anesthetic machine. Materials and Methods: The anesthetic machines in all operating rooms are daily and continuously inspected and passed as ready by technicians and verified by anesthesiologist consultant or assistant consultant. The daily records of each machines were collected then inspected for data analysis by quality improvement committee department for descriptive analysis and report the degree of staff compliance to daily inspection as “met” items. Replaced machine during use and overall compliance. Statistical Analysis Used: Distractive statistic using Microsoft Excel 2003 tables and graphs of sums and percentages of item studied in this audit. Results: Audit obtained highest compliance percentage and low rate of replacement of machine which indicate unexpected machine state of use and quick machine switch. Conclusions: The authors are able to conclude that following regular inspection and running self-check recommended by the manufacturers can contribute to abort any possibility of hazard of anesthesia machine failure during operation. Furthermore in case of unexpected reason to replace the anesthesia machine in quick maneuver contributes to high assured operative utilization of man machine inter-phase in modern surgical operating rooms. PMID:25886335

  17. 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.

  18. Quality Control Review of the Defense Intelligence Agency, Office of Inspector General, Audit Division

    Science.gov (United States)

    2015-02-26

    audits, the auditors did not sufficiently assess audit risk by gaining an understanding of the internal controls within the context of the audit...unreliable. For the FY 2012 IPERA audit, the auditors documented that the internal control weaknesses within the procure-to-pay or accounts payable...audit, the auditors documented that they obtained an understanding of the internal controls related to the DIA accounts payable process for the three

  19. 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.

  20. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, J.; Bohac, D.; Nelson, C.; Smith, I.

    2013-07-01

    This project focused on the use of home energy ratings as a tool to promote energy retrofits in existing homes. A home energy rating provides a quantitative appraisal of a home's asset performance, usually compared to a benchmark such as the average energy use of similar homes in the same region. Home rating systems can help motivate homeowners in several ways. Ratings can clearly communicate a home's achievable energy efficiency potential, provide a quantitative assessment of energy savings after retrofits are completed, and show homeowners how they rate compared to their neighbors, thus creating an incentive to conform to a social standard. An important consideration is how rating tools for the retrofit market will integrate with existing home energy service programs. For residential programs that target energy savings only, home visits should be focused on key efficiency measures for that home. In order to gain wide adoption, a rating tool must be easily integrated into the field process, demonstrate consistency and reasonable accuracy to earn the trust of home energy technicians, and have a low monetary cost and time hurdle for homeowners. Along with the Home Energy Score, this project also evaluated the energy modeling performance of SIMPLE and REM/Rate.

  1. Internal Audit of Quality in 5s Environment: Perception on Critical Factors, Effectiveness and Impact on Organizational Performance

    OpenAIRE

    2015-01-01

    Quality Environment (5S) Practice is a concept which has been widely adopted by organizations as one way to achieve Total Quality Management (TQM) and business excellence. 5S refers to 5 principles to maintain quality which emanate from Japanese word Seiri (sorting), Seiton (straightening), Seiso (shining), Seiketsu (standardize) and Shitsuke (sustain). 5s concept aims to create a conducive, clean and tidy workplace which in turn can improve work quality and performance. Internal audit of 5S ...

  2. Field Assessment of Energy Audit Tools for Retrofit Programs

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, J. [Univ. of Minnesota, St. Paul, MN (United States); Bohac, D. [Univ. of Minnesota, St. Paul, MN (United States); Nelson, C. [Univ. of Minnesota, St. Paul, MN (United States); Smith, I. [Univ. of Minnesota, St. Paul, MN (United States)

    2013-07-01

    This project focused on the use of home energy ratings as a tool to promote energy retrofits in existing homes. A home energy rating provides a quantitative appraisal of a home’s energy performance, usually compared to a benchmark such as the average energy use of similar homes in the same region. Rating systems based on energy performance models, the focus of this report, can establish a home’s achievable energy efficiency potential and provide a quantitative assessment of energy savings after retrofits are completed, although their accuracy needs to be verified by actual measurement or billing data. Ratings can also show homeowners where they stand compared to their neighbors, thus creating social pressure to conform to or surpass others. This project field-tested three different building performance models of varying complexity, in order to assess their value as rating systems in the context of a residential retrofit program: Home Energy Score, SIMPLE, and REM/Rate.

  3. The effects of audit quality on the value relevance of other comprehensive incomes

    Directory of Open Access Journals (Sweden)

    Levinska Primavera

    2015-06-01

    Full Text Available Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts. Beside, another comprehensive income despite of its equal role to net income also re-quires a deep concern. This research uses financial industry data in Indonesia Capital Market for 2011-2012 under panel method and also cross-section method as the addi-tional analysis. This research assesses the effect of audit quality on value relevance of other comprehensive income regarding subjectivity embedded in other comprehensive income components. These components are determined through fair value aspects, which eventually lead to management discretion in measuring other comprehensive income components. Subjective components of other comprehensive incomes consist of foreign exchange translation (forex, revaluation in fixed assets (rev, minimum pension liability adjustment (pen, and available-for-sale securities adjustment (sec. The audit quality is believed as a mechanism which can increase the value relevance of subjective of other comprehensive income components. On the other hand, when as-sessing the value relevance of other comprehensive income components both indivi-dually and in aggregate, it is encouraged by inconsistency of previous research results.

  4. 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.

  5. Audit to assess the quality of communication between operators and technicians in a fixed prosthodontic laboratory: educational and training implications.

    Science.gov (United States)

    Dickie, J; Shearer, A C; Ricketts, D N J

    2014-02-01

    This audit aimed to assess the quality of communication between dental students/qualified dentists and dental technicians, increase the percentage of satisfactorily completed laboratory prescriptions and reduce the number of errors that can result from poor communication. A subsidiary aim was to educate students and staff in this respect. An audit of laboratory prescription completion was conducted within Dundee Dental Hospital. Four hundred and eighteen prescriptions for indirect fixed restorations completed by dental undergraduates and qualified staff were audited over a three month period (first audit cycle). Educational reminders on laboratory prescriptions were then provided to undergraduates and qualified staff, a further three hundred and twenty-two prescriptions were audited (second audit cycle) and compared with the first cycle. Satisfactorily completed prescriptions increased from 28% to 43% following basic educational intervention. However, this percentage still signifies a poor level of completion and the need for improvement. Some aspects of the prescription were completed better than others, but overall the standard remained poor with a significant number failing to comply with guidelines set by the UK General Dental Council, the European Union's Medical Devices Directive and the British Society for Restorative Dentistry (BSRD). Further undergraduate and staff training on laboratory prescription writing will be necessary through staff training events and developments in the undergraduate curriculum. © 2013 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  6. System Dynamics in Food Quality Certifications: Development of an Audit Integrity System

    Directory of Open Access Journals (Sweden)

    Friederike Albersmeier

    2010-01-01

    Full Text Available Due to the complex structure of certification schemes the risk of flaws and scandals is generally high. It has further increased by several developments during the last years. With regard to their potential effects, it is questionable whether the certification approaches are actually able to detect deficiencies within the system and thus prevent crises which may lead to its breakdown. Hence, the ability of a standard to meet its objectives of food quality and safety needs to be enforced. In this contribution we launch the implementation of a controlling tool which automatically monitors audit quality based on information of the respective data bases. By analysing possible negative influences, oppor­tunistic behaviour can thus be detected.

  7. Radiological safety status and quality assurance audit of medical X-ray diagnostic installations in India

    Directory of Open Access Journals (Sweden)

    Sonawane A

    2010-01-01

    Full Text Available We conducted a radiological safety and quality assurance (QA audit of 118 medical X-ray diagnostic machines installed in 45 major hospitals in India. The main objective of the audit was to verify compliance with the regulatory requirements stipulated by the national regulatory body. The audit mainly covered accuracy check of accelerating potential (kVp, linearity of tube current (mA station and timer, congruence of radiation and optical field, and total filtration; in addition, we also reviewed medical X-ray diagnostic installations with reference to room layout of X-ray machines and conduct of radiological protection survey. A QA kit consisting of a kVp Test-O-Meter (ToM (Model RAD/FLU-9001, dose Test-O-Meter (ToM (Model 6001, ionization chamber-based radiation survey meter model Gun Monitor and other standard accessories were used for the required measurements. The important areas where there was noncompliance with the national safety code were: inaccuracy of kVp calibration (23%, lack of congruence of radiation and optical field (23%, nonlinearity of mA station (16% and timer (9%, improper collimator/diaphragm (19.6%, faulty adjustor knob for alignment of field size (4%, nonavailability of warning light (red light at the entrance of the X-ray room (29%, and use of mobile protective barriers without lead glass viewing window (14%. The present study on the radiological safety status of diagnostic X-ray installations may be a reasonably good representation of the situation in the country as a whole. The study contributes significantly to the improvement of radiological safety by the way of the steps already taken and by providing a vital feed back to the national regulatory body.

  8. An institutional review board-based clinical research quality assurance program.

    Science.gov (United States)

    Lad, Pramod M; Dahl, Rebecca

    2013-01-01

    Despite the acknowledged importance of quality assurance in the clinical research process, the problem of how such a program should be implemented at the level of an academic teaching hospital or a similar institution has not been addressed in the literature. Despite the fact that quality assurance is expected in programs which certify and accredit Institutional Review Boards (IRBs), very little is known about the role of the IRB in programs of clinical research quality assurance. In this article we consider the definition of clinical research quality assurance, and describe a program designed to achieve it. The key elements of such a program are education at the site level, which has both mandatory and voluntary components, and an auditing and monitoring program, which reinforces the education on quality assurance. The role of the IRB in achieving the program goals and the organizational placement of the quality assurance program within the IRB structure and function are important items of discussion.

  9. National Beef Quality Audit-2011: Harvest-floor assessments of targeted characteristics that affect quality and value of cattle, carcasses, and byproducts

    Science.gov (United States)

    The National Beef Quality Audit-2011(NBQA-2011) was conducted to assess targeted characteristics on the harvest floor that affect the quality and value of cattle, carcasses, and byproducts. Survey teams evaluated approximately 18,000 cattle/carcasses between May and November 2011 in 8 beef processin...

  10. National Beef Quality Audit-2011: In-plant survey of targeted carcass characteristics related to quality, quantity, value, and marketing of fed steers and heifers

    Science.gov (United States)

    The National Beef Quality Audit – 2011 (NBQA-2011) assessed the current status of quality and consistency of fed steers and heifers. Beef carcasses (n = 9,802), representing approximately 10 percent of each production lot in 28 beef processing facilities, were selected randomly for the survey. Car...

  11. Does high-quality auditing decrease the use of collateral? Analysis from the perspective of lenders’ self-protection

    Institute of Scientific and Technical Information of China (English)

    Yang; Yang

    2014-01-01

    We examine the association between audit quality and the use of collateral in a sample of Chinese firms from 2005 to 2011. Using the full sample, we document a negative relationship between audit quality and the use of collateral that is consistent with lenders’ interests. We also show that audit quality and collateral are regarded as alternative means of reducing debt credit risk. Our conclusions are robust after using an auditor-switching test, the Heckman two-stage model and a propensity-score matching model to address endogeneity issues. China’s institutional background is also considered. First, we find that in the group of firms in which large shareholders are able to control borrowers’ activities, the substitution effects between collateral and audit quality are reduced when the degree of separation between large shareholders’ control and ownership is high. Second, these substitution effects are greater when the borrowers’ ultimate controller is a state-owned enterprise(SOE) rather than a non-state-owned enterprise(NSOE). Third, the differences in substitution effects between NSOEs and SOEs are smaller in areas with a high marketdevelopment index. We conclude that the substitution effects are smaller in high credit risk firms than in low credit risk firms.

  12. QUALITY AUDIT AS A SERVICE IN THE INSPECTORATE OF EDUCATION OF NAVARRA

    Directory of Open Access Journals (Sweden)

    Joseba Ozkoidi Pérez

    2014-12-01

    Full Text Available Public policies in many countries drive towards improving both school performance and autonomy, besides accountability. Among the main issues insisted upon are school management and functioning, which are linked to educational leadership. To attain this purpose, many schools implement certified management systems leading in turn to external recognition. In Navarra, after experiencing with the ISO 9001 and EFQM models, the Department of Education resolved to create its own quality management system, the SGCC 2013, whose certification corresponds to the Inspectorate of Education. This constitutes an act of great significance, given its influence on the processes of teaching and learning. All inspectors participate in the auditing processes aimed at adding value to the school's dynamic of continuous improvement. Inspectors also collaborate in the EFQM assessment of the Excellence Award.

  13. A NEW TOOL FOR OFFICIAL CONTROL PLANNING AND MANAGEMENT OF AN AUDIT PROGRAM

    Directory of Open Access Journals (Sweden)

    G. Vestrini

    2013-02-01

    Full Text Available The new EU regulation on feed and food confirm audit like the most important tool for valuating GMP and HACCP procedures on food premises. Authors describe planning and results of 2007 audit activities.

  14. 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 ...

  15. 企业质量管理体系内部审核探析%Internal audit of quality management system of enterprises

    Institute of Scientific and Technical Information of China (English)

    张国强

    2012-01-01

    从企业审核队伍建设入手,分析了如何做好企业质量管理体系内部审核工作。%Through the enterprise audit team to build proceed,the method of how to do a good job of enterprise quality management system internal audit work was analysed.

  16. Self-audit in plastic surgery: toward total quality management of personal professional practice.

    Science.gov (United States)

    Alhoqail, Rola Abdullah

    2011-03-01

    Researchers did not describe before the process of self-audit as proposed in this research. A new concept of total quality management of personal professional practice (TQM-PPP) is introduced. A prospective audit of a personal professional practice, clinical and academic, for the first 7 years as a consultant plastic surgeon is described. The number of patients reported was 248; 145 (59.4%) were male patients and 99 (40.6%) were female patients, of whom 159 (65.2%) and 85 (34.8%) were Saudis and non-Saudis, respectively. Sources of admission were mainly emergency (118, 47.8%) and outpatient departments (115, 46.6%). Operations were performed in 177 (72%) of patients; the author was the actual surgeon in 155 (62.5%) of patients, which were classified as intermediate (48.3%), major (38.4%), minor (12.6%), and major complex (0.7%). Operations were elective in 109 patients (61.6%), and the rest were emergencies. Clinicopathologic typing was mostly traumatic in 108 patients (59%), followed by aesthetic in 42 patients (23.0%). The region most operated on was the upper limb and then the head and neck; 89 (70.6%) of operations were done in 2 hours. Six complications were detected. Significant relations observed between clinicopathologic typing and age groups, nationality, and sex. However, no significant difference was detected between adults and pediatric age groups or between elective and emergency cases with respect to total hospital stay. There was no significant difference in the mean length of stay in relation to age groups. Various academic achievements in the same period and the pyramid of TQM-PPP are included. In conclusion, it was a satisfying experience, and I encourage other colleagues to do the same. Identifying the zone of practice of the individual consultant/health professional, designing audit tools for each, and accurate record keeping; using specific staff for data collection, entry, and analysis; and developing outcome evaluation techniques from

  17. Quality audit of colonoscopy reports amongst patients screened or surveilled for colorectal neoplasia

    Institute of Scientific and Technical Information of China (English)

    Daphnée Beaulieu; Alan Barkun; Myriam Martel

    2012-01-01

    AIM:To complete a quality audit using recently published criteria from the Quality Assurance Task Group of the National Colorectal Cancer Roundtable.METHtODS:Consecutive colonoscopy reports of patients at average/high risk screening,or with a prior colorectal neoplasia (CRN) by endoscopists who perform 11 000 procedures yearly,using a commercial computerized endoscopic report generator.A separate institutional database providing pathological results.Required documentation included patient demographics,history,procedure indications,technical descriptions,colonoscopy findings,interventions,unplanned events,follow-up plans,and pathology results.Reports abstraction employed a standardized glossary with 10% independent data validation.Sample size calculations determined the number of reports needed.RESULTS:Two hundreds and fifty patients (63.2 ±10.5 years,female:42.8%,average risk:38.5%,personal/family history of CRN:43.3%/20.2%) were scoped in June 2009 by 8 gastroenterologists and 3 surgeons (mean practice:17.1 ± 8.5 years).Procedural indication and informed consent were always documented.14% provided a previous colonoscopy date (past polypremoval information in 25%,but insufficient in most to determine surveillance intervals appropriateness).Most procedural indicators were recorded (exam date:98.4%,medications:99.2%,difficulty level:98.8%,prep quality:99.6%).All reports noted extent of visualization (cecum:94.4%,with landmarks noted in 78.8%-photodocumentation:67.2%).No procedural times were recorded.One hundred and eleven had polyps (44.4%) with anatomic location noted in 99.1%,size in 65.8%,morphology in 62.2%; removal was by cold biopsy in 25.2% (cold snare:18%,snare cautery:31.5%,unrecorded:20.7%),84.7% were retrieved.Adenomas were noted in 24.8%(advanced adenomas:7.6%,cancer:0.4%) in this population with varying previous colonic investigations.CONCLUSION:This audit reveals lacking reported items

  18. Research on External Evaluation of the Quality of Internal Audit%内部审计质量外部评估探讨

    Institute of Scientific and Technical Information of China (English)

    范经华

    2012-01-01

    内部审计质量外部评估是由内部审计机构以外的其他机构和人员对内部审计质量所进行的检查、考核和评价活动。内部审计质量外部评估所涉及的内容十分广泛,除了涵盖对内部审计业务质量产生直接影响的各主要因素外,还涵盖对内部审计质量产生重要影响的内部审计环境中的各主要因素。内部审计质量外部评估对于改善内部审计环境,提升内部审计质量,提高内部审计人员的专业胜任能力等方面都有明显作用。基于中铁大桥局集团有限公司2012年5月已通过的内部审计质量外部评估的基本经验,指出了当前企业参与内部审计质量外部评估必须做好的各项基本工作,并提出了如何加强和完善我国内部审计质量外部评估的若干建议及思考。%External evaluation of internal auditing quality refers to the examination, assessment and appraisalconducted by other institutions and staffs other than internal auditing institution. The external evaluation of internal auditing quality contains a wide range of content, covering not only the main factors which will exert a direct influence on business quality of internal auditing, but also relating to main factors of internal audit environment which has greatly influenced internal audit quality. The external evaluation of internal auditing quality plays an active role in terms of improving internal audit environment, upgrading internal auditing quality and promoting professional capability of internal audit staffs. Based on the experience and understanding regarding the external evaluation of internal audit quality which China Railway Major Bridge Engineering Group Co., Ltd. passed in May 2012, this paper is to present the basic works whilst attending external evaluation of internal audit quality, and also to elaborate several suggestions and thinking on how to reinforce and improve external evaluation of internal audit quality

  19. Quality Assurance Program. QAP Workbook.

    Science.gov (United States)

    Pelavin Research Inst., Washington, DC.

    The Quality Assurance Program (QAP) workbook is intended to assist institutions of higher education conduct qualitative and quantitative evaluations of their financial aid operations in relation to requirements of Title IV of the Higher Education Act. The workbook provides a structured approach for incorporating a cyclical Title IV QA system into…

  20. Indoor Air Quality Management Program.

    Science.gov (United States)

    Anne Arundel County Public Schools, Annapolis, MD.

    In an effort to provide Indoor Air Quality (IAQ) management guidance, Anne Arundel County Public Schools was selected by the Maryland State Department of Education to develop a program that could be used by other school systems. A major goal was to produce a handbook that was "user friendly." Hence, its contents are a mix of history,…

  1. Establishment of the Auditing National Service of quality to the instrumentation of Nuclear medicine in Cuba; Establecimiento del Servicio Nacional de Auditorias de calidad a la instrumentacion de medicina nuclear en Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Varela C, C.; Diaz B, M. [Centro de Control Estatal de Equipos Medicos (CCEEM), Calle 4 No. 455 (altos) e/ 19 y 21 Vedado, Ciudad Habana (Cuba); Lopez B, G.M. [CPHR, Calle 20 No. 4113 e/ 41 y 47, Playa, Ciudad Habana (Cuba); Torres A, L.A.; Coca P, M.A. [Centro de Investigaciones Clinicas, Calle 34 No. 4501, e/ 45 y 47, Roto Kohly, Playa, Ciudad Habana (Cuba)]. e-mail: consuelo.varela@infomed.sld.cu

    2006-07-01

    Next to the vertiginous development of the technology in the Nuclear Medicine field, the possibility of early diagnosis of pathological processes without anatomical alterations, as well as its application with therapeutic purposes in the cancer treatment has grown. To assure a diagnosis and adapted therapy, it is vital to establish quality guarantee programs to the instrumentation. The State Medical Equipment Control Center (CCEEM), as regulator organ attributed to the Public Health Ministry of Cuba, it has licensed the Service of Quality Audits to the Nuclear medicine services, fulfilling all the technical and legal requirements to such effect. As base of these, the National Protocol for the Quality Control of the Instrumentation in Nuclear Medicine has been implemented, put out in vigour 2 national regulations, and an inter-institutional and multidisciplinary auditor equipment has been licensed. The different followed steps, as well as the realization of the first quality audits, its show not only a better execution of the tests and bigger professionalism of the involved specialists, but an increment in the taking of conscience to apply adequately the quality concepts for achieving a better service to the patient. On the other hand, the necessity of incorporating the clinical aspects to the audits, fomenting an integral harmonized advance of the quality guarantee programs is evidenced. (Author)

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

    NARCIS (Netherlands)

    Fleiter, Tobias; Gruber, Edelgard; Eichhammer, Wolfgang; Worrell, Ernst

    2012-01-01

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

  3. Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Year 1992. Report to the Congress.

    Science.gov (United States)

    Comptroller General of the U.S., Washington, DC.

    This report presents the results of an audit of the Principal Financial Statements of the Department of Education's Federal Family Education Loan Program and its internal controls and compliance with laws and regulations for the fiscal year ended September 30, 1992. The report details the following findings: (1) the Statement of Cash Flows were…

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

    NARCIS (Netherlands)

    Fleiter, Tobias; Gruber, Edelgard; Eichhammer, Wolfgang; Worrell, Ernst

    2012-01-01

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

  5. Strategic environmental audit for the national waste disposal program; Strategische Umweltpruefung zum Nationalen Entsorgungsprogramm. Umweltbericht fuer die Oeffentlichkeitsbeteiligung

    Energy Technology Data Exchange (ETDEWEB)

    Steinhoff, Mathias; Kallenbach-Herbert, Beate; Claus, Manuel [Oeko-Institut e.V., Darmstadt (Germany); and others

    2015-03-27

    The report on the strategic environmental audit for the national waste disposal program covers the following issues: aim of the study, active factors, environmental objectives; description and evaluation of environmental impact including site selection criteria for final repositories of heat generating radioactive waste, intermediate storage of spent fuel elements and waste from reprocessing plants, disposal of wastes retrieved from Asse II; hypothetical zero variants.

  6. Improving the quality of obstetric care for women with obstructed labour in the national referral hospital in Uganda: lessons learnt from criteria based audit.

    Science.gov (United States)

    Kayiga, Herbert; Ajeani, Judith; Kiondo, Paul; Kaye, Dan K

    2016-07-11

    Obstructed labour remains a major cause of maternal morbidity and mortality whose complications can be reduced with improved quality of obstetric care. The objective was to assess whether criteria-based audit improves quality of obstetric care provided to women with obstructed labour in Mulago hospital, Uganda. Using criteria-based audit, management of obstructed labour was analyzed prospectively in two audits. Six standards of care were compared. An initial audit of 180 patients was conducted in September/October 2013. The Audit results were shared with key stakeholders. Gaps in patient management were identified and recommendations for improving obstetric care initiated. Six standards of care (intravenous fluids, intravenous antibiotics, monitoring of maternal vital signs, bladder catheterization, delivery within two hours, and blood grouping and cross matching) were implemented. A re-audit of 180 patients with obstructed labour was conducted four months later to evaluate the impact of these recommendations. The results of the two audits were compared. In-depth interviews and focus group discussions were conducted among healthcare providers to identify factors that could have influenced the audit results. There was improvement in two standards of care (intravenous fluids and intravenous antibiotic administration) 58.9 % vs. 86.1 %; p motivation), facility factors (poor supervision, stock-outs of essential supplies, absence of protocols) and patient factors (high patient load, poor compliance to instructions) contributed to poor quality of care. Introduction of criteria based audit in the management of obstructed labour led to measurable improvements in only two out of six standards of care. The extent to which criteria based audit may improve quality of obstetric care depends on having basic effective healthcare systems in place.

  7. 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...

  8. An audit of the quality of inpatient care for adults with learning disability in the UK

    Science.gov (United States)

    Sheehan, Rory; Gandesha, Aarti; Hassiotis, Angela; Gallagher, Pamela; Burnell, Matthew; Jones, Glyn; Kerr, Michael; Hall, Ian; Chaplin, Robert; Crawford, Michael J

    2016-01-01

    Objectives To audit patient hospital records to evaluate the performance of acute general and mental health services in delivering inpatient care to people with learning disability and explore the influence of organisational factors on the quality of care they deliver. Setting Nine acute general hospital Trusts and six mental health services. Participants Adults with learning disability who received inpatient hospital care between May 2013 and April 2014. Primary and secondary outcome measures Data on seven key indicators of high-quality care were collected from 176 patients. These covered physical health/monitoring, communication and meeting needs, capacity and decision-making, discharge planning and carer involvement. The impact of services having an electronic system for flagging patients with learning disability and employing a learning disability liaison nurse was assessed. Results Indicators of physical healthcare (body mass index, swallowing assessment, epilepsy risk assessment) were poorly recorded in acute general and mental health inpatient settings. Overall, only 34 (19.3%) patients received any assessment of swallowing and 12 of the 57 with epilepsy (21.1%) had an epilepsy risk assessment. For most quality indicators, there was a non-statistically significant trend for improved performance in services with a learning disability liaison nurse. The presence of an electronic flagging system showed less evidence of benefit. Conclusions Inpatient care for people with learning disability needs to be improved. The work gives tentative support to the role of a learning disability liaison nurse in acute general and mental health services, but further work is needed to confirm these benefits and to trial other interventions that might improve the quality and safety of care for this high-need group. PMID:27091821

  9. Quality management in nuclear medicine for better patient care: the IAEA program.

    Science.gov (United States)

    Dondi, Maurizio; Kashyap, Ravi; Pascual, Thomas; Paez, Diana; Nunez-Miller, Rodolfo

    2013-05-01

    The International Atomic Energy Agency promotes the practice of nuclear medicine among its Member States with a focus on quality and safety. It considers quality culture as a part of the educational process and as a tool to reduce heterogeneity in the practice of nuclear medicine, and in turn, patient care. Sensitization about quality is incorporated in all its delivery mechanisms. The Agency has developed a structured peer-review process called quality management (QM) audits in nuclear medicine practices to help nuclear medicine facilities improve their quality through this voluntary comprehensive audit process. The process is multidisciplinary, covering all aspects of nuclear medicine practice with a focus on the patient. It complements other QM and accreditation approaches developed by professional societies or accreditation agencies. The Agency is committed to propagate its utility and assist in the implementation process. Similar auditing programs for practice in diagnostic radiology and radiotherapy, called QUADRIL and QUATRO, respectively, are also in place. Necessary amendments in the auditing process and content are incorporated based on technological and practice changes with time. The reader will become familiar with the approach of the Agency on QM in nuclear medicine and its implementation process to improve patient care.

  10. Some thoughts about quality control of audit evidence%关于审计证据质量控制的思考

    Institute of Scientific and Technical Information of China (English)

    吕华萍

    2014-01-01

    审计证据是审计工作的核心,是形成审计结论的基础和保证。当今审计证据面临着一系列的问题,严重影响了其在经济监督职能方面的发挥。文章分析了审计证据中普遍存在的问题,提出了审计证据质量控制的思路方法,以达到提高审计证据质量的目的。%The audit evidence is the core of the audit work. The audit evidence is the foundation and guarantees to form the audit conclusion. Today's audit evidence is facing a series of problems, which seriously influence the exertion of its economic supervision function. This article analyzes the common problems in audit evidence, audit evidence quality control method is proposed, in order to achieve the purpose of improving the quality of audit evidence.

  11. THE IT AUDIT – A MAJOR REQUIREMENT FOR THE MANAGEMENT QUALITY AND SUCCESS IN THE EUROPEAN BUSINESS CONTEXT

    Directory of Open Access Journals (Sweden)

    Ivan Ion

    2008-05-01

    Full Text Available A requirement for the improvement of the quality management for the Romanian companies that are integrated in the European environment is represented by the development of an informational partnership between the actors involved in the company network. This partnership must be characterized by credibility, conformity, performance and security. The ITC system represent the hardware and software support of this partnership, and the IT audit is the process that certify it’s conformity. In the audit process, the main accent is on the security audit due to the importance of the vulnerabilities, threats and IT risk analysis. The list of measures that are proposed at the end of the audit to company management should be incorporated in the company security policy, that is the starting point for the ISMS – Information Security Management System, part of the company general management system. The implementation of the Business Continuity and Disaster Recovery Plan is one of the most important measures in order to increase the confidence level of the business partners and to provide safe environment for business continuance.

  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. External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors

    Directory of Open Access Journals (Sweden)

    Amel Kouaib

    2014-12-01

    Full Text Available This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and unlisted on the Tunis Stock Exchange and operating in the industrial and commercial sectors during the period 2007-2011. To provide evidence on this topic, we conduct an empirical examination. First, we examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We find that only auditor reputation has a negative and significant effect on earnings management. Second, this article provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings management. This test suggests that this combination has a negative and significant effect on earnings management in industrial firms but it has a positive and non significant effect in commercial firms. Finally, the third empirical test concerns the combined effect of external audit quality and institutional property on earnings management. We find that the cross effect of this combined relation is negatively and significantly associated with earnings management of industrial firms but it has no significant effect on the earnings management of commercial firms. As for the cross effect of the auditor seniority and the institutional property, it has a positive and a significant effect in the commercial sectors, while, it is positively and non-significantly associated with earnings management of industrial firms.

  14. Development of a tool for quality control audits in hospital enteral nutrition

    Directory of Open Access Journals (Sweden)

    Guilherme Duprat Ceniccola

    2014-01-01

    Full Text Available Background and aims: Malnutrition is very prevalent in hospitals, causing physical capacity deterioration, increasing complications and raising mortality. This scenario overloads public health costs enormously. Enteral nutrition (EN is the first option to fight against malnutrition. Nutrition support teams (NST work combating such conditions, promoting humanization, but also analyzing the cost benefit of EN therapy. Brazil is one of the first Latin American countries to develop EN laws. Quality control it is in the core of this legal instrument, playing an essential role in NSTv s task of providing care. Nowadays, tools to access quality control represent a gap in the area. The aim of this study was to develop a quality control tool, according to Brazilian law for EN Therapy regarding multidisciplinary approach, good practices, standard operating procedures, protocol implementation, proper registration and electronic health record. Methods: A content validation method was utilized in this four stages development process: bibliographic research, expert opinion (subjective, semantic evaluation and expert opinion (objective. In the latter stage ten specialists, expressed their opinion, evaluating the tools by four different attributes: utility, simplicity, objective and low cost on a 5-point Likert scale (1-5. Results: We elaborate three independent tools that together, represent the whole evaluation process, named: NST Activities, EN Preparation and EN Administration. Content Validation Index to the four different attributes ranged form 0,9 to 1. Conclusion: This tool had positive approval from experts and is of great value guiding hospital audits, or even serving as checklist to implement a plan on EN therapy.

  15. Discussion on the Quality of Audit Staff in the Whole Construction Process%论建设工程全过程审计人员素质

    Institute of Scientific and Technical Information of China (English)

    丁红华; 杨明亮

    2011-01-01

    工程全过程审计人员素质包括思想政治素质、职业道德素质、科学文化素质、专业技能素质和身心素质。目前工程审计人员现有素质还存在知识结构单一、综合分析能力欠佳,现代审计手段掌握不够、审计方式落后。工程审计专业人员年龄老化、数量相对不足,审计理念滞后,缺乏创新精神。其原因是传统内部审计文化环境制约、建设工程跟踪审计市场不健全、审计资源配置使用不当、岗位培训及后续教育滞后。提高建设工程全过程审计人员素质的对策是改革现行工程审计管理体制,切实加强对工程审计的领导,合理配置使用全过程审计资源,建立工程审计质量评价指标体系,创新现代工程审计方式方法,加强工程审计岗位培训和后续教育。%The audit staff quality in the whole process of construction includes: ideological and political qualities, professional and moral qualities, scientific and cultural qualities, professional skills and psychological quality. Currently, the quality of the construction auditors' knowledge structure is still single, lacking of integrated analysis with poor control of modem audit meth- ods. The way of audit is backward and the construction audit staffs are aging and not enough. And the audit concept is falling behind without innovation. The reason lies in the constraints of traditional culture, imperfect audit tracking construction, improper use of auditing resources, and backward education and follow-up job training. The ways to improve the quality of audit staff are reforming the existing construction management, strengthening the leadership of the project audit, and using the rational allocation of audit resources so as to establish evaluation index system of audit, innovate modem audit method and strengthen job training and further education.

  16. Improved quality of management of eclampsia patients through criteria based audit at Muhimbili National Hospital, Dar es Salaam, Tanzania. Bridging the quality gap

    Directory of Open Access Journals (Sweden)

    Kidanto Hussein

    2012-11-01

    Full Text Available Abstract Background Criteria-based audits (CBA have been used to improve clinical management in developed countries, but have only recently been introduced in the developing world. This study discusses the use of a CBA to improve quality of care among eclampsia patients admitted at a University teaching hospital in Dar es Salaam Tanzania. Objective The prevalence of eclampsia in MNH is high (≈6% with the majority of cases arriving after start of convulsions. In 2004–2005 the case-fatality rate in eclampsia was 5.1% of all pregnant women admitted for delivery (MNH obstetric data base. A criteria-based audit (CBA was used to evaluate the quality of care for eclamptic mothers admitted at Muhimbili National Hospital (MNH, Dar es Salaam, Tanzania after implementation of recommendations of a previous audit. Methods A CBA of eclampsia cases was conducted at MNH. Management practices were evaluated using evidence-based criteria for appropriate care. The Ministry of Health (MOH guidelines, local management guidelines, the WHO manual supplemented by the WHO Reproductive Health Library, standard textbooks, the Cochrane database and reviews in peer reviewed journals were adopted. At the initial audit in 2006, 389 case notes were assessed and compared with the standards, gaps were identified, recommendations made followed by implementation. A re-audit of 88 cases was conducted in 2009 and compared with the initial audit. Results There was significant improvement in quality of patient management and outcome between the initial and re-audit: Review of management plan by senior staff (76% vs. 99%; P=0.001, urine for albumin test (61% vs. 99%; P=0.001, proper use of partogram to monitor labour (75% vs. 95%; P=0.003, treatment with steroids for lung maturity (2.0% vs. 24%; P=0.001, Caesarean section within 2 hours of decision (33% vs. 61%; P=0.005, full blood count (28% vs. 93%; P=0.001, serum urea and creatinine (44% vs. 86%; P=0.001, liver enzymes (4.0% vs

  17. Noticing the Audit about Financial Report form Outside Information and Improving the Quality of Economic Responsibility Audit Evaluation%注重财务报告表外信息提高经济责任审计质量

    Institute of Scientific and Technical Information of China (English)

    李雄平; 李耀萍; 朱家位

    2011-01-01

    Evaluation of the current economic responsibility audit is mainly based on financial reports. From the audit practice, it is not enough for comprehensive evaluation of the fulfillment of economic responsibility of leading cadres. The experiences at home and abroad have shown that, the financial statements form outside information can increase the information content of financial reports, which becomes more impotent in financial report system and in audit evaluation of economical responsibility. Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.%现行经济责任审计评价依据主要是财务报表.从审计实践来看,它对全面评价领导干部所承担的经济责任履行情况是不够的.国内外的经验研究证明,财务报告表外披露的信息增加了财务报告的信息含量,在整个财务报告系统中的地位日益突出,对经济责任审计评价日益重要.因此,注重财务报告表外信息的审计,可提高经济责任审计评价工作质量,降低审计风险.

  18. Notification: Audit of EPA's Data Quality Review of Self-Reported Information in XACTA System

    Science.gov (United States)

    Project #OA-FY14-0078, February 10, 2014. This memorandum is to notify you that the Office of Inspector General (OIG) for the U.S. Environmental Protection Agency (EPA) plans to begin the above subject audit.

  19. 77 FR 10599 - Surface Transportation Project Delivery Pilot Program; Caltrans Audit Report

    Science.gov (United States)

    2012-02-22

    ...) Interviews with staff indicated a large staff turnover in certain Districts. The loss of experienced staff... agency staff at the U.S. Army Corps of Engineers, the U.S. Fish and Wildlife Service (FWS), the National... Transportation Systems Center; U.S. FWS. During the onsite audit, the audit team interviewed more than 60 staff...

  20. Total quality management program planning

    Energy Technology Data Exchange (ETDEWEB)

    Thornton, P.T.; Spence, K.

    1994-05-01

    As government funding grows scarce, competition between the national laboratories is increasing dramatically. In this era of tougher competition, there is no for resistance to change. There must instead be a uniform commitment to improving the overall quality of our products (research and technology) and an increased focus on our customers` needs. There has been an ongoing effort to bring the principles of total quality management (TQM) to all Energy Systems employees to help them better prepare for future changes while responding to the pressures on federal budgets. The need exists for instituting a vigorous program of education and training to an understanding of the techniques needed to improve and initiate a change in organizational culture. The TQM facilitator is responsible for educating the work force on the benefits of self-managed work teams, designing a program of instruction for implementation, and thus getting TQM off the ground at the worker and first-line supervisory levels so that the benefits can flow back up. This program plan presents a conceptual model for TQM in the form of a hot air balloon. In this model, there are numerous factors which can individually and collectively impede the progress of TQM within the division and the Laboratory. When these factors are addressed and corrected, the benefits of TQM become more visible. As this occurs, it is hoped that workers and management alike will grasp the ``total quality`` concept as an acceptable agent for change and continual improvement. TQM can then rise to the occasion and take its rightful place as an integral and valid step in the Laboratory`s formula for survival.

  1. Effect of audit and feedback on the availability, utilisation and quality of emergency obstetric care in three districts in Malawi.

    Science.gov (United States)

    Kongnyuy, E J; Leigh, B; van den Broek, N

    2008-12-01

    Facility-based maternal death reviews and criterion-based clinical audit, were introduced in three districts in Malawi in 2006. Can audit and feedback improve the availability, utilisation and quality of emergency obstetric care (EmOC)? Observational study in which emergency obstetric care offered to women who gave birth in 73 health facilities (13 hospitals and 60 health centres) in three districts in Malawi in 2005 (baseline, 41,637 women) was compared to 2006 (43,729 women) and 2007 (51,085 women). The number of comprehensive and basic EmOC facilities did not change over the 3-year period (p for trend=1.000). Although institutional delivery rate decreased in 2006, overall it increased over 3 years (p for trendEmOC (p for trendEmOC level through training of staff and provision of equipment and supplies.

  2. National Beef Quality Audit-2011: In-plant survey of targeted carcass characteristics related to quality, quantity, value, and marketing of fed steers and heifers.

    Science.gov (United States)

    Moore, M C; Gray, G D; Hale, D S; Kerth, C R; Griffin, D B; Savell, J W; Raines, C R; Belk, K E; Woerner, D R; Tatum, J D; Igo, J L; VanOverbeke, D L; Mafi, G G; Lawrence, T E; Delmore, R J; Christensen, L M; Shackelford, S D; King, D A; Wheeler, T L; Meadows, L R; O'Connor, M E

    2012-12-01

    The 2011 National Beef Quality Audit (NBQA-2011) assessed the current status of quality and consistency of fed steers and heifers. Beef carcasses (n = 9,802), representing approximately 10% of each production lot in 28 beef processing facilities, were selected randomly for the survey. Carcass evaluation for the cooler assessment of this study revealed the following traits and frequencies: sex classes of steer (63.5%), heifer (36.4%), cow (0.1%), and bullock (0.03%); dark cutters (3.2%); blood splash (0.3%); yellow fat (0.1%); calloused rib eye (0.05%); overall maturities of A (92.8%), B (6.0%), and C or greater (1.2%); estimated breed types of native (88.3%), dairy type (9.9%), and Bos indicus (1.8%); and country of origin of United States (97.7%), Mexico (1.8%), and Canada (0.5%). Certified or marketing program frequencies were age and source verified (10.7%), ≤A(40) (10.0%), Certified Angus Beef (9.3%), Top Choice (4.1%), natural (0.6%), and Non-Hormone-Treated Cattle (0.5%); no organic programs were observed. Mean USDA yield grade (YG) traits were USDA YG (2.9), HCW (374.0 kg), adjusted fat thickness (1.3 cm), LM area (88.8 cm2), and KPH (2.3%). Frequencies of USDA YG distributions were YG 1, 12.4%; YG 2, 41.0%; YG 3, 36.3%; YG 4, 8.6%; and YG 5, 1.6%. Mean USDA quality grade (QG) traits were USDA quality grade (Select(93)), marbling score (Small(40)), overall maturity (A(59)), lean maturity (A(54)), and skeletal maturity (A(62)). Frequencies of USDA QG distributions were Prime, 2.1%; Choice, 58.9%; Select, 32.6%; and Standard or less, 6.3%. Marbling score distribution was Slightly Abundant or greater, 2.3%; Moderate, 5.0%; Modest, 17.3%; Small, 39.7%; Slight, 34.6%; and Traces or less, 1.1%. Carcasses with QG of Select or greater and YG 3 or less represented 85.1% of the sample. This is the fifth benchmark study measuring targeted carcass characteristics, and information from this survey will continue to help drive progress in the beef industry. Results will

  3. [Medical auditing: procedures assessment in the women's integral health care program in the Vila Municipal Health Clinic, Pelotas, Rio Grande do Sul, Brazil

    Science.gov (United States)

    Costa; Roman; Luz; Manzolli; Correa; Recuero

    1998-04-30

    This study is based on a medical audit of the Vila Municipal Health Clinic, Pelotas, Rio Grande do Sul. We collected data from family medical records in 1992,1993, and 1994. The data concerned the Women's Integral Health Care Program. We collected information on age, visits for medical and non-medical reasons, blood pressure, breast examination, coverage of Pap smear testing, and contraceptive methods. On average, women visited the clinic 3.5 to 4 times a year; 53% of the women were between 20 and 39 years of age; 42.5% of the women had had a Pap smear in the previous three years; 19% of the women had had their breasts examined. Blood pressure measurement was the most common procedure recorded in this clinic. We believe quality of medical records is a factor in patient care. We expect a critique of the low-quality medical records found in this audit can serve as the basis for a discussion among the health care team, with a view towards improving medical care, thereby benefiting patients.

  4. 试论企业内部审计质量评估--以胜利油田为例%Research on Internal Audit Quality Assessment

    Institute of Scientific and Technical Information of China (English)

    冯维加

    2016-01-01

    The Internal Audit Quality Assessment helps to standardize the audit work and improve the quality of the audit work continuously.It also helps to improve the capability of the auditors as well as the quality of their works.It is good for the promotion of communication and the construction of a harmonious circumstance within this profession.To carry out the Inter-nal Audit Quality Assessment,the enterprise can choose to use internal audit or external audit methods or both of them,depen-ding on the reality of the enterprise.For internal assessment,there are certain rules to follow:the audit management should be supervised based on principles.The quality of the audit proj ect should be examined as the proceeding of the process.The result of the audit proj ect should be assessed to see if it has reached the obj ective of appreciation.The external audit assessment should be given feedback on whether the assessment is satisfying.The capability of the auditors should be evaluated on basis of job performance.Thus the process and quality of the internal audit work can be improved continuously.%企业内部审计质量评估有助于规范审计工作,促进审计质量持续改进;有助于提高审计人员能力,促进审计水平不断提升;有助于加强宣传交流,促进审计环境更加和谐。开展内部审计质量评估,可以由企业根据实际情况选择内部评估或外部评估方式,或据其优点综合采用。就内部评估而言,要以制度为依据对审计管理工作进行监督,以流程为主线对审计项目质量进行审核,以增值为目标对审计项目成效进行评价,以满意为要求对审计外部评价进行反馈,以绩效为基础对审计人员素质进行考核,从而促进内部审计工作的持续改进和内部审计质量的持续提升。

  5. Evaluation of a continuous quality improvement program in anticoagulant therapy: Feasibility, satisfaction and perception.

    Science.gov (United States)

    Cantin, Ariane; Lahaie, Alexandre; Odobasic, Bojan; Tremblay, Marie-Philip; Wazzan, Dana; Caron, Stéphanie; Leblanc, Caroline; Martineau, Josée; Lalonde, Lyne

    2016-11-01

    The ACO Program (Programme ACO), a continuous quality improvement program (CQIP) in anticoagulation therapy, was offered in community pharmacies as a pilot project. To evaluate the participants' appreciation for the various activities of the program. Participants had access to training activities, including an audit with feedback, online training activities (OTA), clinical tools and support from facilitators. Cognitive behavioural learning determinants were evaluated before and 5 months after the beginning of the program. Participants' satisfaction and perception were documented via online questionnaires and a semistructured interview. Of the 52 pharmacists in the ACO Program, 47 participated in this evaluation. Seventy-seven percent of the participants completed at least 1 OTA and 6% published on the forum. The feeling of personal effectiveness rose from 8.01 (7.67-8.35) to 8.62 (8.24-8.99). The audit and feedback, as well as the high-quality OTA and their lecturers, were the most appreciated elements. There was a high OTA participation rate. The facilitators seemed to play a key role in the CQIP. The low level of participation in the forum reflects the known phenomenon of social loafing. Technical difficulties affecting the platform and data collection for the audit with feedback constituted limitations. The CQIP in anticoagulation therapy is appreciated by community pharmacists and is associated with an improved feeling of personal effectiveness.

  6. An audit of diabetes self-management education programs in South Africa

    Directory of Open Access Journals (Sweden)

    Loveness Dube

    2015-11-01

    Full Text Available Background: Diabetes is a significant contributor to the burden of disease worldwide. Since its treatment requires extensive self-care, self-management education is widely recommended, particularly in resource limited settings. This study aimed to review the current state of policies and implementation of diabetes self-management education (DSME in South Africa, with a specific focus on cultural appropriateness. Design and Methods: The audit involved a review of policy documents and semi-structured questionnaires with providers and experts in public and private health services. Forty-four respondents were interviewed. Documents were analysed with reference to the International Standards for Diabetes Education from the International Diabetes Federation. Data were entered and analysed in excel to give a description of the DSME programs and ad hoc interventions. Results: Three guidelines for Type 2 diabetes and two for chronic diseases were retrieved, but none were specifically dedicated to DSME. Five structured programs and 22 ad-hoc interventions were identified. DSME is mostly provided by doctors, nurses and dieticians and not consistently linked to other initiatives such as support groups. Health education materials are mainly in English with limited availability. Conclusions: DSME in South Africa is limited in scope, content and consistency, especially in the public services. A National curricula and materials for diabetes education need to be developed and adapted to the socio-economic context, culture and literacy levels of the target populations. It is recommended that DSME would be addressed in national policies and guidelines to guide the development and implementation of standardised programs.

  7. 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...

  8. 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...

  9. Improvement of organization and audit methods of production reserves at the enterprise

    Directory of Open Access Journals (Sweden)

    M.I. Skrypnyk

    2016-12-01

    Full Text Available The current research deals with the scientific substantiation of theoretical positions and development of practical recommendations for improving the organization and audit methodology of production reserves at an enterprise. The authors apply the methods of specification. Testing, analysis, synthesis, generalization are the basis for the improvement of the organization and audit methodology of production reserves at an enterprise. The researchers formulate the goals, objectives, information sources and basic methods used in the audit of production reserves. The article examines the main stages of the audit of production reserves and the methodology of its implementation. The algorithm of auditing of production reserves is defined. The paper examines the basic working papers of the auditor for auditing of production reserves such as the test on internal control of production reserves, the audit plan of production reserves, the audit program of production reserves, the comparative statement of inventory resultsof capital assets. These documents, in their turn, will increase the level of control and improve the quality of audit operations with production reserves. The article determines the common errors that occur during operations with production reserves tand you can avoid the errors using the developed plan, program and audit working papers used to conduct the audit of production reserves.

  10. 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"…

  11. 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"…

  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" (Sally Brown…

  13. THE AUDIT OF RECEPTION PROCESS

    Directory of Open Access Journals (Sweden)

    Dorina MOCUŢA

    2013-01-01

    Full Text Available The object of study case is to analyze the quality of the logistics department, focusing on the audit process. Purpose of this paper is to present the advantages resulting from the systematic audit processes and methods of analysis and improvement of nonconformities found. The case study is realised at SC Miele Tehnica SRL Brasov, twelfth production line, and the fourth from outside Germany. The specific objectives are: clarifying the concept of audit quality, emphasizing requirements ISO 19011:2003 "Guidelines for auditing quality management systems and / or environment" on audits; cchieving quality audit and performance analysis; improved process performance reception materials; compliance with legislation and auditing standards applicable in EU and Romania.

  14. Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-27

    The Department of Energy Isotope Production and Distribution Program mission is to serve the national need for a reliable supply of isotope products and services for medicine, industry and research. The program produces and sells hundreds of stable and radioactive isotopes that are widely utilized by domestic and international customers. Isotopes are produced only where there is no U.S. private sector capability or other production capacity is insufficient to meet U.S. needs. The Department encourages private sector investment in new isotope production ventures and will sell or lease its existing facilities and inventories for commercial purposes. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund established by the Fiscal Year (FY) 1990 Energy and Water Appropriations Act and maintains financial viability by earning revenues from the sale of isotopes and services and through annual appropriations. The FY 1995 Energy and Water Appropriations Act modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Although the Isotope Program functions as a business, prices set for small-volume, high-cost isotopes that are needed for research purposes may not achieve full-cost recovery. As a result, isotopes produced by the Isotope Program for research and development are priced to provide a reasonable return to the U.S. Government without discouraging their use. Commercial isotopes are sold on a cost-recovery basis. Because of its pricing structure, when selecting isotopes for production, the Isotope Program must constantly balance current isotope demand, market conditions, and societal benefits with its determination to operate at the lowest possible cost to U.S. taxpayers. Thus, this report provides a financial analysis of this situation.

  15. Assessing Quality in Home Visiting Programs

    Science.gov (United States)

    Korfmacher, Jon; Laszewski, Audrey; Sparr, Mariel; Hammel, Jennifer

    2013-01-01

    Defining quality and designing a quality assessment measure for home visitation programs is a complex and multifaceted undertaking. This article summarizes the process used to create the Home Visitation Program Quality Rating Tool (HVPQRT) and identifies next steps for its development. The HVPQRT measures both structural and dynamic features of…

  16. 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

  17. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

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

  18. Environmental audit: Fossil energy sites in Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    1992-08-01

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

  19. 77 FR 50723 - Verification, Validation, Reviews, and Audits for Digital Computer Software Used in Safety...

    Science.gov (United States)

    2012-08-22

    ... and auditing of digital computer software used in the safety systems of nuclear power plants. In... part, that a quality assurance program be established and implemented to provide adequate assurance...

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

    Science.gov (United States)

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

    2013-01-01

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

  1. 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.

  2. Criteria-based audit of quality of care to women with severe pre-eclampsia and eclampsia in a referral hospital in Accra, Ghana

    NARCIS (Netherlands)

    Browne, Joyce L.; Van Nievelt, Sabine W.; Srofenyoh, Emmanuel K.; Grobbee, Diederick E.; Klipstein-Grobusch, Kerstin

    2015-01-01

    Objectives Severe pre-eclampsia and eclampsia are one of the major causes of maternal mortality globally. Reducing maternal morbidity and mortality demands optimizing quality of care. Criteria-based audits are a tool to define, assess and improve quality of care. The aim of this study was to determi

  3. How can we improve outcomes for patients and families under palliative care? implementing clinical audit for quality improvement in resource limited settings

    Directory of Open Access Journals (Sweden)

    Lucy Selman

    2010-01-01

    Full Text Available Palliative care in India has made enormous advances in providing better care for patients and families living with progressive disease, and many clinical services are well placed to begin quality improvement initiatives, including clinical audit. Clinical audit is recognized globally to be essential in all healthcare, as a way of monitoring and improving quality of care. However, it is not common in developing country settings, including India. Clinical audit is a cyclical activity involving: identification of areas of care in need of improvement, through data collection and analysis utilizing an appropriate questionnaire; setting measurable quality of care targets in specific areas; designing and implementing service improvement strategies; and then re-evaluating quality of care to assess progress towards meeting the targets. Outcome measurement is an important component of clinical audit that has additional advantages; for example, establishing an evidence base for the effectiveness of services. In resource limited contexts, outcome measurement in clinical audit is particularly important as it enables service development to be evidence-based and ensures resources are allocated effectively. Key success factors in conducting clinical audit are identified (shared ownership, training, managerial support, inclusion of all members of staff and a positive approach. The choice of outcome measurement tool is discussed, including the need for a culturally appropriate and validated measure which is brief and simple enough to incorporate into clinical practice and reflects the holistic nature of palliative care. Support for clinical audit is needed at a national level, and development and validation of an outcome measurement tool in the Indian context is a crucial next step.

  4. Criteria-based audit of quality of care to women with severe pre-eclampsia and eclampsia in a referral hospital in Accra, Ghana.

    Directory of Open Access Journals (Sweden)

    Joyce L Browne

    Full Text Available Severe pre-eclampsia and eclampsia are one of the major causes of maternal mortality globally. Reducing maternal morbidity and mortality demands optimizing quality of care. Criteria-based audits are a tool to define, assess and improve quality of care. The aim of this study was to determine applicability of a criteria-based audit to assess quality of care delivered to women with severe hypertensive disorders in pregnancy, and to assess adherence to protocols and quality of care provided at a regional hospital in Accra, Ghana.Checklists for management of severe preeclampsia, hypertensive emergency and eclampsia were developed in an audit cycle based on nine existing key clinical care protocols. Fifty cases were audited to assess quality of care, defined as adherence to protocols. Analysis was stratified for complicated cases, defined as (imminent eclampsia, perinatal mortality and/or one or more WHO maternal near miss C-criteria.Mean adherence to the nine protocols ranged from 15-85%. Protocols for 'plan for delivery' and 'magnesium sulphate administration' were best adhered to (85%, followed by adherence to protocols for 'eclampsia' (64%, 'severe pre-eclampsia at admission' (60%, 'severe pre-eclampsia ward follow-up' (53% and 'hypertensive emergency' (53%. Protocols for monitoring were least adhered to (15%. No difference was observed for severe disease. Increased awareness, protocol-based training of staff, and clear task assignment were identified as contributors to better adherence.A criteria-based audit is an effective tool to determine quality of care, identify gaps in standard of care, and allow for monitoring and evaluation in a health facility, ultimately resulting in improved quality of care provided and reduced maternal morbidity and mortality. In our audit, good adherence was observed for plan for delivery and treatment with magnesium sulphate. Substandard adherence to a number of protocols was identified, and points towards

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-07-31

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

  11. 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.

  12. A re-audit of the technical quality of undergraduate root canal treatment after the introduction of new technology and teaching practices.

    Science.gov (United States)

    Donnelly, A; Coffey, D; Duncan, H F

    2017-10-01

    To revaluate through re-audit the technical quality of undergraduate nonsurgical root canal treatment (RCTx) in a dental teaching hospital as a result of recommended changes to teaching practices. The technical quality of undergraduate RCTx was evaluated radiographically after educational changes and the mandatory introduction of new technologies (nickel-titanium files, apex locators, greater taper gutta-percha points) in 182 root canals. Evaluation was based on four criteria: presence of voids, root canal filling termination (0-2 mm of radiographic apex), all roots filled and the prepared canal contained the original anatomy. Chi-squared analysis was used to determine statistically significant improvements in quality between the respective audits (P < 0.05). Twenty-three of the 40 canals in single-rooted teeth (57.5%) and 68 of the 129 (52.7%) canals in multirooted teeth analysed had an acceptable root filling. This compared with 48% of canals in single-rooted teeth and 38% of canals in multirooted teeth in the original audit. Specifically, the frequency of root canal voids and unsatisfactory apical root filling termination were reduced in multirooted teeth by 23% and 14% and in single-rooted teeth by 11% and 12%, respectively, compared with the original audit. When multirooted teeth were taken as one unit, 45.2% were considered to be acceptable, significantly better than the 18.8% multirooted teeth in the original audit (P = 0.042). Deviations from the canal anatomy on radiographic examination were rare findings in both audits. Changes to endodontic teaching practices significantly improved the technical standards of undergraduate root filling in multirooted teeth. The regular auditing of undergraduate teaching practice is necessary to inform current teaching, instigate change and improve standards. © 2016 International Endodontic Journal. Published by John Wiley & Sons Ltd.

  13. 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...

  14. Standard guide for establishing a quality assurance program for uranium conversion facilities

    CERN Document Server

    American Society for Testing and Materials. Philadelphia

    2004-01-01

    1.1 This guide provides guidance and recommended practices for establishing a comprehensive quality assurance program for uranium conversion facilities. 1.2 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate health and safety practices and determine the applicability of regulatory limitations prior to use. 1.3 The basic elements of a quality assurance program appear in the following order: FUNCTION SECTION Organization 5 Quality Assurance Program 6 Design Control 7 Instructions, Procedures & Drawings 8 Document Control 9 Procurement 10 Identification and Traceability 11 Processes 12 Inspection 13 Control of Measuring and Test Equipment 14 Handling, Storage and Shipping 15 Inspection, Test and Operating Status 16 Control of Nonconforming Items 17 Corrective Actions 18 Quality Assurance Records 19 Audits 20 TABLE 1 NQA-1 Basic Requirements Relat...

  15. 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...

  16. Effect Of Implementation Of Good Corporate Governance And Internal Audit Of The Quality Of Financial Reporting And Implications Of Return Of Shares

    Directory of Open Access Journals (Sweden)

    Erlynda Y. Kasim

    2015-08-01

    Full Text Available Abstract The quality of financial reporting produced by the company are expected to meet the quality characteristics to Achieve the objective of the conceptual framework of financial reporting. Good implementation of adequate corporate governance in a company is one of the factors that Determine the quality of financial reporting. Similarly the internal implementation of audit firm certainly factors Affect the quality of financial reporting. Quality financial reporting will certainly get a market response that can be seen from the level of the stock return. The paper examines two independent variables items namely Good Corporate Governance and Internal Audit and its influence on the quality of financial reporting and its implications to Return Shares. In the design of this study will be performed on companies listed in the Indonesia Stock Exchange with multiple linear regression method.

  17. Report on Quality Control Review of the Deloitte & Touche, LLP and Defense Contract Audit Agency FY 2008 Single Audit of The Aerospace Corporation

    Science.gov (United States)

    2010-10-29

    Financial Statement Audit,” requires the auditor to plan and perform the audit to obtain reasonable assurance that material misstatements and...significant deficiency or a material weakness. These standards also state that to rely on a compensating control to mitigate the severity of a control...finding If! {f1ler-1Il1 cumrol di~clos~d during Ih re_iew vJlhe inlanal ca",rol vver camp/it",ce ",Ill! Ihe ~ash mOllilgemerll requiremenls. In (urdilian

  18. Prolonged labour as indication for emergency caesarean section: a quality assurance analysis by criterion-based audit at two Tanzanian rural hospitals.

    Science.gov (United States)

    Maaløe, N; Sorensen, B L; Onesmo, R; Secher, N J; Bygbjerg, I C

    2012-04-01

    To audit the quality of obstetric management preceding emergency caesarean sections for prolonged labour. A quality assurance analysis of a retrospective criterion-based audit supplemented by in-depth interviews with hospital staff. Two Tanzanian rural mission hospitals. Audit of 144 cases of women undergoing caesarean sections for prolonged labour; in addition, eight staff members were interviewed. Criteria of realistic best practice were established, and the case files were audited and compared with these. Hospital staff were interviewed about what they felt might be the causes for the audit findings. Prevalence of suboptimal management and themes emerging from an analysis of the transcripts. Suboptimal management was identified in most cases. Non-invasive interventions to potentially avoid operative delivery were inadequately used. When deciding on caesarean section, in 26% of the cases labour was not prolonged, and in 16% the membranes were still intact. Of the women with genuine prolonged labour, caesarean sections were performed with a fully dilated cervix in 36% of the cases. Vacuum extraction was not considered. Amongst the hospital staff interviewed, the awareness of evidence-based guidelines was poor. Word of mouth, personal experience, and fear, especially of HIV transmission, influenced management decisions. The lack of use and awareness of evidence-based guidelines led to misinterpretation of clinical signs, fear of simple interventions, and an excessive rate of emergency caesarean sections. © 2012 The Authors BJOG An International Journal of Obstetrics and Gynaecology © 2012 RCOG.

  19. 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. ...

  20. How useful are prescribing indicators based on the DU90% method to distinguish the quality of prescribing between pharmacotherapy audit meetings with different levels of functioning?

    NARCIS (Netherlands)

    Teichert, M.; Aalst, A. van der; Wit, H. de; Stroo, M.; Smet, P.A.G.M. de

    2007-01-01

    OBJECTIVES: The objective of the study was to assess the association between the quality of drug prescribing based on three indicator types derived from the DU90% method and different levels of functioning in pharmacotherapy audit meetings (PTAMs). MATERIALS AND METHODS: The level of functioning in

  1. Online patient dosimetry and an image quality audit system in digital radiology; Auditoria en tiempo real de dosis a los pacientes y claidad de imagen en radiologia digital

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, J. M.; Vano, E.; Ten, J. I.; Prieto, C.; Martinez, D.

    2006-07-01

    The present work describes an online patient dosimetry and an image quality audit system in digital radiology. the system allows auditing of different parameters depending on contents of DICOM (Digital Imaging and Communication in Medicine) header. For the patient dosimetry audit, current mean values of entrance surface dose (ESD) were compared with local and national reference values (RVs) for the specific examination type evaluated. Mean values exceeding the RV trigger an alarm signal and then an evaluation of the technical parameters, operational practice and image quality starts, using data available in the DICOM header to derive any abnormal settings or performance to obtain the image. the X-ray tube output for different kVp values is measured periodically, allowing for the automatic calculation of the ESD. The system also allows for image quality audit linking it with the dose imparted and other technical parameters if the alarm condition if produced. Results and advantages derived from this online quality control are discussed. (Author) 5 refs.

  2. 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

  3. Explore the Strengthen Measures of Construction Project Cost Audit Quality%建筑工程造价审核质量强化措施探究

    Institute of Scientific and Technical Information of China (English)

    陈杰英

    2014-01-01

    This article first summarizes the important signific-ance of auditing the construction project cost, then analyzes the factors that influence the construction project cost, and fin-al y discusses the measures for improving the audit quality of engineering cost and the method of engineering cost audit.%本文首先概述了审核建筑工程造价的重要意义,然后分析了影响建筑工程造价的因素,最后详细探讨了提高工程造价审核质量措施以及工程造价审核的方法。

  4. 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...

  5. 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...

  6. 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)

  7. Implementing Electronic Patient Record and VIPS in medical hospital wards: Evaluating change in quantity and quality of nursing documentation by using the audit instrument Cat-ch-Ing

    OpenAIRE

    Rykkje, Linda

    2009-01-01

    Aim: The study examines the effectiveness of implementation of electronic nursing documentation and the nursing documentation system VIPS at the Department of Medicine, and also aims to improve our understanding of content and quality in nursing documentation. Background: After introducing Electronic Patient Record (EPR) and VIPS to medical wards, change in the quantity and quality of nursing documentation was evaluated by using the audit instrument Cat-ch-Ing. Method: Cat-ch-Ing ...

  8. Fostering Quality Improvement in EHDI Programs

    Science.gov (United States)

    Bradham, Tamala S.; Hoffman, Jeff; Houston, K. Todd; Guignard, Gayla Hutsell

    2011-01-01

    State coordinators of early hearing detection and intervention (EHDI) programs completed a strengths, weaknesses, opportunities, and threats, or SWOT, analysis that consisted of 12 evaluative areas of EHDI programs. For the quality improvement area, a total of 218 items were listed by 47 EHDI coordinators, and themes were identified in each…

  9. Fostering Quality Improvement in EHDI Programs

    Science.gov (United States)

    Bradham, Tamala S.; Hoffman, Jeff; Houston, K. Todd; Guignard, Gayla Hutsell

    2011-01-01

    State coordinators of early hearing detection and intervention (EHDI) programs completed a strengths, weaknesses, opportunities, and threats, or SWOT, analysis that consisted of 12 evaluative areas of EHDI programs. For the quality improvement area, a total of 218 items were listed by 47 EHDI coordinators, and themes were identified in each…

  10. A dissertation on enterprise quality management system and internal audit%浅谈企业质量管理体系与内部审核

    Institute of Scientific and Technical Information of China (English)

    王晓蓓

    2014-01-01

    本文对质量管理体系与内部审核进行了简单介绍。介绍了质量管理体系的内容,内部审核原则、依据。重点对企业质量管理内部审核的内容及方法进行了阐述。全面贯彻实施ISO9000国际质量管理体系,开展质量认证,提高企业自身发现问题、解决问题的能力,使其产品质量得到持续改进,为提升企业总体业绩提供有效途径。%This is an article to describes the quality management system and internal audit. Introduces the contents of the quality management system,Internal audit.This paper focuses on enterprise quality management system and internal audit . The ISO9000 international quality management system to carry out quality certification, improve their ability to find and solve problems, make the product quality and continuous improvement, to provide an effective way to improve the overall company performance.

  11. Feasibility of peer assessment and clinical audit to self-regulate the quality of physiotherapy services: a mixed methods study

    Science.gov (United States)

    Nijhuis-van der Sanden, Maria W G; Driehuis, Femke; Heerkens, Yvonne F; van der Vleuten, Cees P M; van der Wees, Philip J

    2017-01-01

    Objectives To evaluate the feasibility of a quality improvement programme aimed to enhance the client-centeredness, effectiveness and transparency of physiotherapy services by addressing three feasibility domains: (1) acceptability of the programme design, (2) appropriateness of the implementation strategy and (3) impact on quality improvement. Design Mixed methods study. Participants and setting 64 physiotherapists working in primary care, organised in a network of communities of practice in the Netherlands. Methods The programme contained: (1) two cycles of online self-assessment and peer assessment (PA) of clinical performance using client records and video-recordings of client communication followed by face-to-face group discussions, and (2) clinical audit assessing organisational performance. Assessment was based on predefined performance indicators which could be scored on a 5-point Likert scale. Discussions addressed performance standards and scoring differences. All feasibility domains were evaluated qualitatively with two focus groups and 10 in-depth interviews. In addition, we evaluated the impact on quality improvement quantitatively by comparing self-assessment and PA scores in cycles 1 and 2. Results We identified critical success features relevant to programme development and implementation, such as clarifying expectations at baseline, training in PA skills, prolonged engagement with video-assessment and competent group coaches. Self-reported impact on quality improvement included awareness of clinical and organisational performance, improved evidence-based practice and client-centeredness and increased motivation to self-direct quality improvement. Differences between self-scores and peer scores on performance indicators were not significant. Between cycles 1 and 2, scores for record keeping showed significant improvement, however not for client communication. Conclusions This study demonstrated that bottom-up initiatives to improve healthcare

  12. 提高审计项目质量刍议--谈审计项目负责人的“六员”角色%On Improving the Quality of Audit Project---the Audit Leader’s “Six Roles”

    Institute of Scientific and Technical Information of China (English)

    何必

    2016-01-01

    审计工作质量的高低,决定着审计工作目标能否成功实现。作为审计人员,尤其是审计项目负责人,要切实履行审计监督职责,在实施审计过程中,当好联络员、调查员、质检员、辅导员、书记员、协调员等角色,努力提高审计项目质量,确保审计工作目标顺利实现。%The quality of audit work determines whether the target of the audit work can be realized successfully or not. As an audit staff, especially the person in charge of the audit project, must fulfill the duty of audit supervision in the process of audit with “six roles” of liaison officers, investigators, inspectors, counselors, clerks, coordinator and other roles, and strive to improve the quality of audit projects, ensure that the audit target will be achieved successfully.

  13. Audit Quality in Brazil: A Study of the Judgment of the Independent Auditors on Adoption of the Adjustment to Present Value in Construction and Engineering Companies Listed on BM&F-Bovespa

    Directory of Open Access Journals (Sweden)

    Felipe da Silva Moreira

    2015-04-01

    Full Text Available Audit quality is a complex issue and difficult to measure on the audit quality level in the Brazilian stock exchange. Most of the companies listed on the on the stock exchange are audited by companies called the Big Four and in this context, the market assigns to them pretext of higher quality in their performances when compared with the non-Big Four companies. In Brazil, recent financial scandals while international accounting and auditing standards were been adopted. This provides an opportunity to analyze the adequacy of audit services to the convergence process. Given the scenario, the problem arises: Have the audit firms uniform quality, based on the technical criteria of their judgment when the proper adoption of CPC 12 – adjustment to present value by Brazilian listed companies? The objective of this study is to investigate the uniformity in the quality of services performed by audit firms in Brazil about Brazilian listed companies based on adoption to CVM deliberation number 564/08. This paper consists on the analysis of the accounting reports, reference form and the Auditors of the companies of the construction and engineering sector in years 2010 and 2011, revealing among its main findings the absence of uniform quality in the independent auditor’s report based on the adoption to the adjustment to present value.

  14. Los Alamos National Laboratory Yucca Mountain Site Characterization Project 1992 quality program status report

    Energy Technology Data Exchange (ETDEWEB)

    Bolivar, S.L.; Burningham, A.; Chavez, P. [and others

    1994-03-01

    This status report summarizes the activities and accomplishments of the Los Alamos Yucca Mountain Site Characterization Project`s quality assurance program for calendar year 1992. The report includes major sections on Program Activities and Trend Analysis. Program Activities are discussed periodically at quality meetings. The most significant issue addressed in 1992 has been the timely revision of quality administrative procedures. The procedure revision process was streamlined from 55 steps to 7. The number of forms in procedures was reduced by 38%, and the text reduced by 29%. This allowed revision in 1992 of almost half of all implementing procedures. The time necessary to complete the revision process (for a procedure) was reduced from 11 months to 3 months. Other accomplishments include the relaxation of unnecessarily strict training requirements, requiring quality assurance reviews only from affected organizations, and in general simplifying work processes. All members of the YMP received training to the new Orientation class Eleven other training classed were held. Investigators submitted 971 records to the Project and only 37 were rejected. The software program has 115 programs approved for quality-affecting work. The Project Office conducted 3 audits and 1 survey of Los Alamos activities. We conducted 14 audits and 4 surveys. Eight corrective action reports were closed, leaving only one open. Internally, 22 deficiencies were recognized. This is a decrease from 65 in 1991. Since each deficiency requires about 2 man weeks to resolve, the savings are significant. Problems with writing acceptable deficiency reports have essentially disappeared. Trend reports for 1992 were examined and are summarized herein. Three adverse trends have been closed; one remaining adverse trend will be closed when the affected procedures are revised. The number of deficiencies issued to Los Alamos compared to other participants is minimal.

  15. 1994 Ergonomics Program Quality Evaluation

    Energy Technology Data Exchange (ETDEWEB)

    Longbotham, L.; Miller, D.P.

    1995-06-01

    A telephone survey was conducted to evaluate the quality of service provided to the primary customers of the Corporate Ergonomics Group (CEG). One hundred clients who received services between October 1993 and June 1994 were asked questions on their expectations, implementation of ergonomic recommendations, follow-ups, time required, productivity improvements, symptom alleviation, and satisfaction. Suggestions on how processes could be improved were also solicited. In general, recommendations are being implemented, worksite evaluations are going smoothly, and customers are satisfied with the process. The CEG was pleased to learn that half of the people who implemented recommendations experienced improvements in productivity, and four out of five symptomatic customers experienced partial or complete relief. Through analysis of the data and by studying clients` suggestions for process improvement, the CEG has developed a strategy for changing and improving current procedures and practices. These plans can be found in the last section of this report.

  16. The Process of Supplier Quality Audit Based on Risk%基于风险的供应商质量审计流程

    Institute of Scientific and Technical Information of China (English)

    周燕

    2015-01-01

    随着质量管理体系理论的发展,审计不再停留在符合性检查,需要对审计对象的目标达成的能力和绩效水平进行评估,但这种审计方式往往在供应商审计中难以实现。将质量风险管理的理论应用到质量审计,风险就是任何阻止审计对象达成目标的事件,审计的过程是一个风险识别、风险分析和风险控制的过程,审计报告为风险沟通,在审计过程中采用风险分析工具用于决策。文章提出基于风险的质量审计流程的应用能使有限的资源用在高风险区域,通过数据的收集和导致不符合项根本原因的理解,确定不符合项的风险等级,预防纠正措施的目的就是将风险降低到可接受标准。%Remarkable changes in quality management system required to challenge past practices,compliance audit will no longer work well at all aspects,and performance audit is required to evaluate the capability to achieve the organization goals,however,it is hardly implemented during supplier audit. The article introduces risked based supplier quality audit process using the quality management system model:risk is something prevents the organization from achieving the objectives,audit is a process of risk identification,risk assessment and risk control,audit report is a kind of risk communication and risk management tools can be used for decision making. The article puts forward risked based audit will help limited resources applied within high risk areas,classify the findings based on risk analysis result generated through data collection and root cause analysis and create CAPAs to eliminate the risk to acceptable level.

  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. An audit of quality of life and functional outcome following restorative proctocolectomy and ileoanal pouch surgery in familial polyposis coli.

    Science.gov (United States)

    Daniels; Beynon; Carr

    1999-09-01

    We have audited the quality of life and functional outcome from restorative proctocolectomy and ileoanal pouch surgery in patients with familial adenomatous polyposis coli (FAP). By assessing the effect on employment, leisure activity, social life, and sexual function using a questionnaire derived from a modified McMaster Inflammatory Disease Questionnaire we have assessed the functional outcome of the pouch [ 1]. We have shown that although quality of life is maintained from the results of the questionnaire, over 50% of the patients felt that the pouch had not improved their lives. It has been shown that colitic patients have less complete function than polyposis patients, although the former were more satisfied with the results of their surgery [ 2]. Perhaps then the realization of the nature of FAP is not an incentive to surgery, when your life is to be ruled by your bowels. Therefore perhaps we should consider the outcomes in patients with FAP to be different from those in patients who have lived with colitis.

  19. Audit Cultures and Quality Assurance Mechanisms in England: A Study of Their Perceived Impact on the Work of Academics

    Science.gov (United States)

    Cheng, Ming

    2010-01-01

    Proponents of the concept of the audit culture in UK higher education argue that from the late 1990s onward audit functioned as a form of power control and had a profound effect on academics and their work. Such arguments continued to be made into the early 2000s. Since then, however, the level of external scrutiny surrounding UK academics'…

  20. Audit Cultures and Quality Assurance Mechanisms in England: A Study of Their Perceived Impact on the Work of Academics

    Science.gov (United States)

    Cheng, Ming

    2010-01-01

    Proponents of the concept of the audit culture in UK higher education argue that from the late 1990s onward audit functioned as a form of power control and had a profound effect on academics and their work. Such arguments continued to be made into the early 2000s. Since then, however, the level of external scrutiny surrounding UK academics'…

  1. The quality assurance program at K & S

    Energy Technology Data Exchange (ETDEWEB)

    Slowey, T.W. [AAPM Accredited Dosimetry Calibration Laboratory, Nashville, TN (United States)

    1993-12-31

    K & S operates the largest and one of the most comprehensive Accredited Dosimetry Calibration Laboratories (ADCLs) in the American Association of Physicists in Medicine (AAPM) secondary laboratory system. It offers calibrations covering energies from Grenz-Ray (0.03-mm Al) to cesium-137 and cobalt-60, brachytherapy source and well chamber calibrations for low-activity sources, and, recently, high-dose-rate iridium-192. The present Quality Assurance (QA) program at K & S began with the AAPM Guidelines for Accreditation (Task Group No. 22 and No. 3, 1989) and grew over the past 10 years to include all aspects of providing a private, self-supporting calibration service from a free-standing independent facility. Some aspects of the QA program were prompted by the requirements of the nuclear power industry while other parts were from national consensus standards or the experiences of staff. Redundancy and teamwork are the most important characteristics of this QA program. K & S has participated in a National Institute of Standards and Technology (NIST) measurement quality assurance (MQA) program since 1982, and, in recent years, an ADCL intralaboratory intercomparison was conducted by Task Group 3 of the Radiation Therapy Committee of the AAPM. One measure of the credibility of a QA program is consistent performance on the MQA program and the ADCL intercomparisons over the past 10 years. An equally important measure of the ability of a program to assure quality results is the frequency of reported errors.

  2. 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.

  3. 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)

  4. Investigating the Effectiveness of Programs on Health Financing Based on Audit Procedures

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2016-10-01

    Full Text Available Background: The present paper focuses on approaching the context and the actual manner of applying a method, known to be efficient and with a solid scientific background, on the institutional level of healthcare in Romania.Methods: The analyses and correlations developed by the author have taken into account the latest editions of the journals and publications of these institutions, such as statistical papers, standards, procedural guidebooks, reports. Most of the data (easily identifiable in the electronic environment have been selected to enable the subsequent further investigation.Results: The payments made in 2012 for the audited NHP1-4, have increased by 82 282.66 thousand € (39.2% as compared to 2010, and by 50578.22 thousand € (20.9% as compared to 2011. The amounts paid for NHP1-4 have had an ascending trend starting with 2010, but, during 2010-2012, as the contribution of the Ministry of Health from the state budget has decreased from 152590.66 thousand € to 95328.22 thousand €, CNAS’s funding from the FNUASS resources has increased by 2.4 times.Conclusion: Following the analysis conducted on the NHP1-4, the findings based on representative samples are: (i the specific legal standards related to the development of the NHP1-4, did not provide all the mechanisms that would ensure the certain procurement of medication and medical supplies as needed and did not ensure the efficient use of the allocated funds; (ii clear discontinuities have been identified in the funding of NHP1-4, etc. Keywords: Health network, Public health funding, National programmes, External audit  

  5. 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…

  6. Laboratory Innovation Towards Quality Program Sustainability.

    Science.gov (United States)

    Abimiku, Alash'le; Timperi, Ralph; Blattner, William

    2016-08-01

    Laboratory innovation significantly affects program sustainability of HIV programs in low and middle income countries (LMICs) far beyond its immediate sphere of impact. Innovation in rapid development of diagnostic technologies, improved quality management systems, strengthened laboratory management, affordable external quality assurance and accreditation schemes, and building local capacity have reduced costs, brought quality improvement to point-of-care testing, increased access to testing services, reduced treatment and prevention costs and opened the door to the real possibility of ending the AIDS epidemic. However, for effectively implemented laboratory innovation to contribute to HIV quality program sustainability, it must be implemented within the overall context of the national strategic plan and HIV treatment programs. The high quality of HIV rapid diagnostic test was a breakthrough that made it possible for more persons to learn their HIV status, receive counseling, and if infected to receive treatment. Likewise, the use of dried blood spots made the shipment of samples easier for the assessment of different variables of HIV infection-molecular diagnosis, CD4+ cell counts, HIV antibodies, drug resistance surveillance, and even antiretroviral drug level measurements. Such advancement is critical for to reaching the UNAIDS target of 90-90-90 and for bringing the AIDS epidemic to an end, especially in LMICs.

  7. Development and Improvement of Internal Audit in the Perspective of Total Quality Management%论内部审计的全面质量管理

    Institute of Scientific and Technical Information of China (English)

    周燕; 侯翠婷

    2012-01-01

    从全面质量管理理论基础入手,利用现代管理学相关的观点,结合内部审计的质量和质量管理,从高度关注顾客、坚持持续改进、重视全过程改进组织各项工作的质量、遵照执行明确的质量标准、全员参与质量管理这五个维度详细论述了内部审计全面质量管理的内容与方法,提出了人力资源、责任制度及作业技术水平是内部审计全面质量管理的三大保障要素。%From the theoretical basis of Total Quality Management, combined with the view ot moaern manage- ment, internal audit,. From the theory of total quality management foundation, using the modern management science point of view, combining with the internal audit quality and quality management, the article detailed dis- cussed the content and the method of Total Quality Management from the highly pay attention to the customer, adhering to continuous improvement, thinking highly of the entire process improvement of the organization's work quality, conforming to specific quality standard, full participation in quality management, and put forward the three security elements of manpower resource, responsibility system and operation technical level to carry out Total Quality Management of internal audit.

  8. simuwatt - A Tablet Based Electronic Auditing Tool

    Energy Technology Data Exchange (ETDEWEB)

    Macumber, Daniel; Parker, Andrew; Lisell, Lars; Metzger, Ian; Brown, Matthew

    2014-05-08

    'simuwatt Energy Auditor' (TM) is a new tablet-based electronic auditing tool that is designed to dramatically reduce the time and cost to perform investment-grade audits and improve quality and consistency. The tool uses the U.S. Department of Energy's OpenStudio modeling platform and integrated Building Component Library to automate modeling and analysis. simuwatt's software-guided workflow helps users gather required data, and provides the data in a standard electronic format that is automatically converted to a baseline OpenStudio model for energy analysis. The baseline energy model is calibrated against actual monthly energy use to ASHRAE Standard 14 guidelines. Energy conservation measures from the Building Component Library are then evaluated using OpenStudio's parametric analysis capability. Automated reporting creates audit documents that describe recommended packages of energy conservation measures. The development of this tool was partially funded by the U.S. Department of Defense's Environmental Security Technology Certification Program. As part of this program, the tool is being tested at 13 buildings on 5 Department of Defense sites across the United States. Results of the first simuwatt audit tool demonstration are presented in this paper.

  9. 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...

  10. 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....

  11. 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....

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Evaluation of Prerequisite Programs Implementation and Hygiene Practices at Social Food Services through Audits and Microbiological Surveillance.

    Science.gov (United States)

    Garayoa, Roncesvalles; Yánez, Nathaly; Díez-Leturia, María; Bes-Rastrollo, Maira; Vitas, Ana Isabel

    2016-04-01

    Prerequisite programs are considered the most efficient tool for a successful implementation of self-control systems to ensure food safety. The main objective of this study was to evaluate the implementation of these programs in 15 catering services located in Navarra and the Basque Country (regions in northern Spain), through on-site audits and microbiological analyses. The implementation of the prerequisite program was incomplete in 60% of the sample. The unobserved temperature control during both the storage and preparation of meals in 20% of the kitchens reveals misunderstanding in the importance of checking these critical control points. A high level of food safety and hygiene (absence of pathogens) was observed in the analyzed meals, while 27.8% of the tested surfaces exceeded the established limit for total mesophilic aerobic microorganisms (≤100 CFU/25 cm²). The group of hand-contact surfaces (oven door handles and aprons) showed the highest level of total mesophilic aerobic microorganisms and Enterobacteriaceae, and the differences observed with respect to the food-contact surfaces (work and distribution utensils) were statistically significant (P food workers' hands, lower levels of microorganisms were observed in the handlers wearing gloves (that is, for Staphylococcus spp we identified 43 CFU/cm2 on average compared with 4 CFU/cm2 (P food handlers, through specific activities such as informal meetings and theoretical-practical sessions adapted to the characteristics of each establishment.

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

    OpenAIRE

    Ciprian-Costel Munteanu

    2015-01-01

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

  20. Study of the Construction of Audit Quality Control System under the Condition of Informatization%信息化条件下审计质量控制体系构建研究

    Institute of Scientific and Technical Information of China (English)

    吴婷婷

    2011-01-01

    充分利用信息技术,开发利用信息资源,大力提升审计信息化水平,是审计工作运用先进生产力的重要体现,更是审计工作转型升级必须强力突破的重点内容。相应地,审计信息化也给审计质量控制带来了新的问题和挑战。因此,研究在信息化环境下的审计质量控制问题在审计事业发展中具有十分重要的理论和现实意义。文章阐述了信息化条件下审计质量控制的内涵,分析了信息化对审计质量控制的影响,结合当前审计信息化质量控制的现状,提出构建审计信息化质量控制体系的对策,以更好地促进信息化条件下的审计质量控制。%Making full use of information technology,developing and utilizing information resources and promoting informatization level of auditing are the important manifestation of the use of advanced productive forces in audit work,and the main content to be broken through for the upgrade of audit work.Accordingly,the audit informatization has also brought new problems and challenges to the audit quality control.Therefore,the study of audit quality control in the informatization environment has a very important theoretical and practical significance for the development of audit work.This paper describes the concept of audit quality control under the informatization conditions,and analyzes the effect of informatization on audit quality control.Then based on the current situation of information-based audit quality control,some countermeasures of constructing the information-based audit quality control system are proposed to promote the audit quality control under the condition of informatization.

  1. How to Improve Quality of Construction Settlement Audit%提高工程结算审核质量的探讨

    Institute of Scientific and Technical Information of China (English)

    宋秋霞; 陈友富; 阳大兵

    2012-01-01

    为了合理确定工程结算造价,提高工程结算审核质量,通过工程结算资料的收集,对工程量、变更签证、材料量价等影响工程结算审核质量的因素进行分析,研究了提高工程结算审核质量的途径,指出了提高工程结算审核质量的审核要点。%The methods to improve the quality of construction settlement audit are studied here by analyzing the factors which would influence the quality of construction settlement audit, such as the bill of quantity, change orders, the changes of material' s price and so on, at the same time, the critical points to improve the quality of the construction set- tlement audit are pointed out.

  2. 78 FR 7816 - Quality Assurance Program Requirements (Operations)

    Science.gov (United States)

    2013-02-04

    ... COMMISSION Quality Assurance Program Requirements (Operations) AGENCY: Nuclear Regulatory Commission. ACTION... issuing for public comment draft regulatory guide (DG), DG-1300, ``Quality Assurance Program Requirements... analysis report. Both sections require compliance with 10 CFR Part 50, Appendix B, ``Quality Assurance...

  3. 78 FR 37850 - Quality Assurance Program Requirements (Operations)

    Science.gov (United States)

    2013-06-24

    ... COMMISSION Quality Assurance Program Requirements (Operations) AGENCY: Nuclear Regulatory Commission. ACTION... Regulatory Guide (RG) 1.33, ``Quality Assurance Program Requirements (Operations).'' This RG describes methods that the staff of the NRC considers acceptable for managerial and administrative Quality Assurance...

  4. 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.

  5. Quality Assurance Program: Beginning Teacher Warranty.

    Science.gov (United States)

    Barr, Robert D.

    This report discusses the Quality Assurance Program at the OSU/WOSC School of Education, a merged school serving Oregon State University and Western Oregon State College. This major reform in teacher education is designed to bring a high level of accountability to teacher education and is called a "Warranty of First-Year Teachers." If,…

  6. British Cardiovascular Intervention Society Registry for audit and quality assessment of percutaneous coronary interventions in the United Kingdom.

    Science.gov (United States)

    Ludman, Peter F

    2011-08-01

    To create an inclusive and accurate registry of all percutaneous coronary intervention (PCI) procedures performed in the UK for audit to assess quality of care, drive improvements in this care and to provide data for research. Feedback to PCI centres with 'live' online data analysis and structured monthly and quarterly reports of PCI activity, including process of care measures and assessment of risk-adjusted outcome. Annual national reports focused on the structure of the provision of PCI across the UK, the appropriateness and process of its delivery and outcomes. All hospitals performing PCI in the UK. 1994 to present. Consecutive patients treated by PCI. Approximately 80,000 new procedures each year in recent years. All attempts to perform a PCI procedure. This is defined as when any coronary device is used to approach, probe or cross one or more coronary lesions, with the intention of performing a coronary intervention. 113 variables defining patient demographic features, indications for PCI, procedural details and outcomes up to time of hospital discharge. Data entry into local software systems by caregivers and data clerks, with subsequent encryption and internet transfer to central data servers. Local validation, range checks and consistency assessments during upload. No external validation. Feedback of data completeness to all units. Available for research by application to British Cardiovascular Intervention Society using a data sharing agreement which can be obtained at http://www.bcis.org.uk.

  7. The quality of paper-based versus electronic nursing care plan in Australian aged care homes: A documentation audit study.

    Science.gov (United States)

    Wang, Ning; Yu, Ping; Hailey, David

    2015-08-01

    The nursing care plan plays an essential role in supporting care provision in Australian aged care. The implementation of electronic systems in aged care homes was anticipated to improve documentation quality. Standardized nursing terminologies, developed to improve communication and advance the nursing profession, are not required in aged care practice. The language used by nurses in the nursing care plan and the effect of the electronic system on documentation quality in residential aged care need to be investigated. To describe documentation practice for the nursing care plan in Australian residential aged care homes and to compare the quantity and quality of documentation in paper-based and electronic nursing care plans. A nursing documentation audit was conducted in seven residential aged care homes in Australia. One hundred and eleven paper-based and 194 electronic nursing care plans, conveniently selected, were reviewed. The quantity of documentation in a care plan was determined by the number of phrases describing a resident problem and the number of goals and interventions. The quality of documentation was measured using 16 relevant questions in an instrument developed for the study. There was a tendency to omit 'nursing problem' or 'nursing diagnosis' in the nursing process by changing these terms (used in the paper-based care plan) to 'observation' in the electronic version. The electronic nursing care plan documented more signs and symptoms of resident problems and evaluation of care than the paper-based format (48.30 vs. 47.34 out of 60, Pquality score. The electronic care plan contained fewer problem or diagnosis statements, contributing factors and resident outcomes than the paper-based system (Pplan were weak in documenting measurable and concrete resident outcomes. The overall quality of documentation content for the nursing process was no better in the electronic system than in the paper-based system. Omission of the nursing problem or diagnosis

  8. 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).

  9. Program for implementing software quality metrics

    Energy Technology Data Exchange (ETDEWEB)

    Yule, H.P.; Riemer, C.A.

    1992-04-01

    This report describes a program by which the Veterans Benefit Administration (VBA) can implement metrics to measure the performance of automated data systems and demonstrate that they are improving over time. It provides a definition of quality, particularly with regard to software. Requirements for management and staff to achieve a successful metrics program are discussed. It lists the attributes of high-quality software, then describes the metrics or calculations that can be used to measure these attributes in a particular system. Case studies of some successful metrics programs used by business are presented. The report ends with suggestions on which metrics the VBA should use and the order in which they should be implemented.

  10. Achievement of NICE quality standards for patients with new presentation of inflammatory arthritis: observations from the National Clinical Audit for Rheumatoid and Early Inflammatory Arthritis.

    Science.gov (United States)

    Ledingham, Joanna M; Snowden, Neil; Rivett, Ali; Galloway, James; Ide, Zoe; Firth, Jill; MacPhie, Elizabeth; Kandala, Ngianga; Dennison, Elaine M; Rowe, Ian

    2017-02-01

    A national audit was performed assessing the early management of suspected inflammatory arthritis by English and Welsh rheumatology units. The aim of this audit was to measure the performance of rheumatology services against National Institute for Health and Care Excellence (NICE) quality standards (QSs) for the management of early inflammatory arthritis benchmarked to regional and national comparators for the first time in the UK. All individuals >16 years of age presenting to rheumatology services in England and Wales with suspected new-onset inflammatory arthritis were included in the audit. Information was collected against six NICE QSs that pertain to early inflammatory arthritis management. We present national data for the 6354 patients recruited from 1 February 2014 to 31 January 2015; 97% of trusts and health boards in England and Wales participated in this audit. Only 17% of patients were referred by their general practitioner within 3 days of first presentation. Specialist rheumatology assessment occurred within 3 weeks of referral in 38% of patients. The target of DMARD initiation within 6 weeks of referral was achieved in 53% of RA patients; 36% were treated with combination DMARDs and 82% with steroids within the first 3 months of specialist care. Fifty-nine per cent of patients received structured education on their arthritis within 1 month of diagnosis. In total, 91% of patients had a treatment target set; the agreed target was achieved within 3 months of specialist review in only 27% of patients. Access to urgent advice via a telephone helpline was reported to be available in 96% of trusts. The audit has highlighted gaps between NICE standards and delivery of care, as well as substantial geographic variability. © The Author 2016. Published by Oxford University Press on behalf of the British Society for Rheumatology. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  11. Analysis of Corporate Governance Structure and Audit Quality%浅析公司治理结构与审计质量

    Institute of Scientific and Technical Information of China (English)

    何玮; 周皓东

    2012-01-01

    一个有效运行的资本市场必须以会计信息的真实、可靠为基础,而会计信息的质量如何,则与计监督和公司治理结构密切相关。会计、审计和公司治理构成了资本市场上信息流中最为重要的三大因素然而,从美国安然事件,到日本奥林巴斯会计造假,再到中国的银广厦、蓝田股份造假案及近年的柳州两面公司造假事件,这些国内外的会计造假、审计失败案件,再三地表明这三方面的因素都需要进行实质性改进本文从公司治理结构与审计质量的关系入手,对如何提高审计质量作了一些分析和研究。%A functioning capital market must be based on truthful and reliable accounting information. How the quality of accounting information, auditing and corporate governance, constitute the three most important flow of information on the capital market. However, from the U.S. Enron accounting fraud to Japan’s Olympus, to China Yinguangxia Lam shares fraud case and in recent years, Liuzhou nitidum fraud case, the accounting of these domestic and foreign madefalse audit failure cases, repeated that these three factors need to be a substantial improvement. In this paper, the relationship between corporate governance and audit quality start to do some analysis and research on how to improve audit quality.

  12. Internal Audit Quality Management Based on Grid Enterprise Internal Environment and Audit Business Control%基于电网企业内部环境与审计业务管控的内部审计质量管理

    Institute of Scientific and Technical Information of China (English)

    张倩

    2012-01-01

    In recent years,internal management in grid enterprise is strengthened,internal audit is playing more important role in company.Strengthening internal audit quality management and ensuring audit quality are the most important work.The article compares Internal Audit Quality Assessment Manual released by China Internal Audit Association in 2012,analyzes the problems and the solutions of internal audit management in grid enterprise in order to promote its improvement,from the ″environment″ of grid enterprise internal audit and audit ″business″ quality control.%近年来,电网企业内部管理不断加强,内部审计工作在企业扮演的角色越发重要。加强内部审计质量管理,保证审计质量,是审计工作的重中之重。本文对照中国内部审计协会2012年发布的《中国内部审计质量评估手册》,从电网企业内部审计所处的"环境"与实施审计"业务"的质量管控两个角度,分析电网企业内部审计质量管理存在的问题及解决对策,以期达到促进内部审计质量管理进一步提升的作用。

  13. The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?

    Science.gov (United States)

    Lueken, Martin F.

    2016-01-01

    This report follows up on previous work that examined the fiscal effects of private school voucher programs. It estimates the total fiscal effects of tax-credit scholarship programs--another type of private school choice program--on state governments, state and local taxpayers, and school districts combined. Based on a range of assumptions, these…

  14. Retrofit Audits and Cost Estimates: A Look at Quality and Consistency

    Energy Technology Data Exchange (ETDEWEB)

    Eisenberg, L.; Shapiro, C.; Fleischer, W.

    2012-10-01

    Retrofit NYC Block by Block is an outreach program targeting owners of one- to four-family homes, the most common building type in New York City, with more than 600,000 structures citywide. Administered by the Pratt Center for Community Development and implemented by four nonprofit, community based organizations, Block by Block connects residents, businesses, and religious and civic organizations in predominantly low- and moderate-income neighborhoods with one or more of a half-dozen public and private financial incentive programs that facilitate energy-efficiency retrofits. This research project sought to evaluate the approach, effectiveness, and the energy use reductions accomplished by the Retrofit NYC: Block by Block program.

  15. Retrofit Audits and Cost Estimates. A Look at Quality and Consistency

    Energy Technology Data Exchange (ETDEWEB)

    Eisenberg, L. [Consortium for Advanced Residential Buildings (CARB), Norwalk, CT (United States); Shapiro, C. [Consortium for Advanced Residential Buildings (CARB), Norwalk, CT (United States); Fleischer, W. [Consortium for Advanced Residential Buildings (CARB), Norwalk, CT (United States)

    2012-10-01

    Retrofit NYC Block by Block is an outreach program targeting owners of one- to four-family homes, the most common building type in New York City, with more than 600,000 structures citywide. Administered by the Pratt Center for Community Development and implemented by four nonprofit, community-based organizations, Block by Block connects residents, businesses, and religious and civic organizations in predominantly low-and moderate-income neighborhoods with one or more of a half-dozen public and private financial incentive programs that facilitate energy-efficiency retrofits. This research project sought to evaluate the approach, effectiveness, and the energy use reductions accomplished by the Retrofit NYC: Block by Block program.

  16. Quality Control Review of the Dixon Hughes Goodman LLP FY 2014 Single Audit of Logistics Management Institute

    Science.gov (United States)

    2016-09-29

    2012 by the Council of the Inspectors General on Integrity and Efficiency (CIGIE). We considered management comments on a draft of this report when...Suspension, and Debarment; Cash Management; and Reporting Compliance Requirements DHG auditors did not adequately perform audit procedures for...cash management and reporting requirements. The audit procedures were not adequate because the DHG auditors did not perform internal control and

  17. 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...

  18. 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...

  19. U.S. Department of Energy’s Consolidated Audit Program (DOECAP)

    Science.gov (United States)

    2012-03-01

    laboratory services to DOE • Based on TNI (NELAC), Chapter 5 (based on ISO 17025) with gray boxes to address DOE specific requirements ( radiochemistry ...Areas Laboratory • Quality Assurance & General Laboratory Practices • Organic Analysis • Inorganic Analysis • Radiochemistry Analysis • Laboratory...evaluated DoD/DOE Joint Quality Assurance Manual Quality Systems Manual for Analytical Services  DoD Benefits:  Expands radiochemistry methodologies

  20. 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.

  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. QUALITY AUDIT AS A SERVICE IN THE INSPECTORATE OF EDUCATION OF NAVARRA

    OpenAIRE

    Joseba Ozkoidi Pérez; Andoni Albeniz Bratos

    2014-01-01

    Public policies in many countries drive towards improving both school performance and autonomy, besides accountability. Among the main issues insisted upon are school management and functioning, which are linked to educational leadership. To attain this purpose, many schools implement certified management systems leading in turn to external recognition. In Navarra, after experiencing with the ISO 9001 and EFQM models, the Department of Education resolved to create its own quality management s...

  3. The Registry and Follow-Up of Complex Pediatric Therapies Program of Western Canada: A Mechanism for Service, Audit, and Research after Life-Saving Therapies for Young Children

    Directory of Open Access Journals (Sweden)

    Charlene M. T. Robertson

    2011-01-01

    Full Text Available Newly emerging health technologies are being developed to care for children with complex cardiac defects. Neurodevelopmental and childhood school-related outcomes are of great interest to parents of children receiving this care, care providers, and healthcare administrators. Since the 1970s, neonatal follow-up clinics have provided service, audit, and research for preterm infants as care for these at-risk children evolved. We have chosen to present for this issue the mechanism for longitudinal follow-up of survivors that we have developed for western Canada patterned after neonatal follow-up. Our program provides registration for young children receiving complex cardiac surgery, heart transplantation, ventricular assist device support, and extracorporeal life support among others. The program includes multidisciplinary assessments with appropriate neurodevelopmental intervention, active quality improvement evaluations, and outcomes research. Through this mechanism, consistently high (96% follow-up over two years is maintained.

  4. 7 CFR 58.141 - Alternate quality control program.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Alternate quality control program. 58.141 Section 58... Service 1 Quality Specifications for Raw Milk § 58.141 Alternate quality control program. When a plant has in operation an acceptable quality program, at the producer level, which is approved by...

  5. "ENVIRONMENTAL AUDITING STANDARDS ISO14010, 14011, 14012 "

    Directory of Open Access Journals (Sweden)

    J.Nouri

    1998-09-01

    Full Text Available In order to standardize sustainable status of environmental management in productive and industrial activities and commercial and economical relationship, the ISO 14000 standards series guarantee the minimization of the costs, growth accoptancy of society and trade and environmental quality improvement and natural resources. In fact, these standards will help any organization to improve and solve these standards and help to improve and solve their environmental remarks of executive activities in the best way. Environmental auditing is one of the environmental tools. In the early 1970, most organization was searching ways to match their regulations with environmental needs. Although in some case, environmental auditing had been compulsory by the legal authorities, directors, were doing environmental auditing by their own ways, in order to escape from liabi1ities and punishments. At a large scale, efficiency and proportion of environmental management system are evaluated through a periodical management review, by the acquired environmental programmed progress. Thus, environmental system performance output connects and evaluates to the input of organization management review process. In the meantime, one of the important inputs to management review process in environmental auditing.

  6. ENERGY AUDIT ANALYSIS BY BUSINESS INTELLIGENCE APPLICATION

    Directory of Open Access Journals (Sweden)

    Alfa Firdaus

    2015-12-01

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

  7. 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…

  8. The Study on the Quality of Internal Projects Audit of Financial Institutions and Its Control%金融机构内部项目审计质量及其控制研究

    Institute of Scientific and Technical Information of China (English)

    吕全明

    2012-01-01

    The quality of internal projects audit directly affects the accomplishment of internal audit functions, and also affects the status, function as well as working enthusiasm of internal audit divisions and staff in the organization. The paper studies the quality of internal projects audit, analyzes the existing problems at present in China and puts forward relevant measures on controlling the quality of internal projects audit, which is a reference to improving the quality of internal projects audit to some extent.%内部项目审计的质量直接影响着内部审计职能和作用的发挥,同时也影响着内部审计机构和人员在组织体系内部的地位和作用以及积极性的发挥。本文通过对内部项目审计质量的研究,分析了我国目前内部项目审计质量存在的问题。提出了内部项目审计质量控制的相关措施,对于促进我国内部项目审计质量的提高具有一定的参考价值。

  9. 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.

  10. 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.

  11. Quality Assurance Program for Molecular Medicine Laboratories

    OpenAIRE

    Hajia, M; Safadel, N; Samiee, S Mirab; Dahim, P; Anjarani, S; N Nafisi; Sohrabi, A; M Rafiee; Sabzavi, F; B Entekhabi

    2013-01-01

    Background: Molecular diagnostic methods have played and continuing to have a critical role in clinical laboratories in recent years. Therefore, standardization is an evolutionary process that needs to be upgrade with increasing scientific knowledge, improvement of the instruments and techniques. The aim of this study was to design a quality assurance program in order to have similar conditions for all medical laboratories engaging with molecular tests. Methods: We had to design a plan for al...

  12. Pediatric CT quality management and improvement program

    Energy Technology Data Exchange (ETDEWEB)

    Larson, David B.; Chan, Frandics P.; Newman, Beverley; Fleischmann, Dominik [Stanford University School of Medicine, Department of Radiology, Stanford, CA (United States); Molvin, Lior Z. [Stanford Hospital and Clinics, Stanford, CA (United States); Wang, Jia [Stanford University, Environmental Health and Safety, Stanford, CA (United States)

    2014-10-15

    Modern CT is a powerful yet increasingly complex technology that continues to rapidly evolve; optimal clinical implementation as well as appropriate quality management and improvement in CT are challenging but attainable. This article outlines the organizational structure on which a CT quality management and improvement program can be built, followed by a discussion of common as well as pediatric-specific challenges. Organizational elements of a CT quality management and improvement program include the formulation of clear objectives; definition of the roles and responsibilities of key personnel; implementation of a technologist training, coaching and feedback program; and use of an efficient and accurate monitoring system. Key personnel and roles include a radiologist as the CT director, a qualified CT medical physicist, as well as technologists with specific responsibilities and adequate time dedicated to operation management, CT protocol management and CT technologist education. Common challenges in managing a clinical CT operation are related to the complexity of newly introduced technology, of training and communication and of performance monitoring. Challenges specific to pediatric patients include the importance of including patient size in protocol and dose considerations, a lower tolerance for error in these patients, and a smaller sample size from which to learn and improve. (orig.)

  13. 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...

  14. The Quality Fit.

    Science.gov (United States)

    Vertiz, Virginia C.; Downey, Carolyn J.

    This paper proposes a two-pronged approach for examining an educational program's "quality of fit." The American Association of School Administrators' (AASA's) Curriculum Management Audit for quality indicators is reviewed, using the Downey Quality Fit Framework and Deming's 4 areas of profound knowledge and 14 points. The purpose is to…

  15. Sudden unexplained death in childhood. An audit of the quality of Autopsy reporting

    LENUS (Irish Health Repository)

    Treacy, A

    2013-03-01

    Cases of sudden unexplained death in childhood (SUDC) in Ireland in children aged >1year and <5 years were examined in order to assess the quality of autopsy reporting. All SUDC cases are notified to and documented by the National Sudden Infant Death Register (NSIDR) in Ireland along with all cases of sudden infant death syndrome (SIDS) referring to sudden infant deaths less than one year of age. The database of the NSIDR in Ireland was interrogated and cases of SIDS and SUDC were compared over a fifteen-year period (1995-2009). SIDS cases whose autopsies were conducted in the same hospital in the same year as the index SUDC case were used for comparison. The autopsy report for each case was examined and modified Rushton(MR) scores 1\\r\

  16. USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS

    Directory of Open Access Journals (Sweden)

    Popa Adriana Florina

    2013-07-01

    Our research suggests that DSM can provide useful information in detecting risk areas in significant classes of transactions identified in a risk based audit and we recommend using DSM matrix in the planning phase of the audit in order to avoid redundancies in the audit execution phase. This is important considering that the European Commission recommends in the Green Paper for Audit to improve the quality of audits following the setbacks to the profession caused by the financial crisis.

  17. 会计师事务所转制提高了审计质量吗?﹡--基于事务所转制前后的纵向分析%Does the Transformation of Accounting Firms’ Organizational Form Improve Audit Quality? Based on the Vertical Analysis of the Audit Firms before and after their Transformation

    Institute of Scientific and Technical Information of China (English)

    陈小林; 张雪华

    2016-01-01

    有别于过去文献,文章是在事务所全部完成转制后,采用事务所转制前后相邻2年所审计的同一批上市公司作为研究样本,从审计意见、盈余管理和会计稳健性三个角度重新考察了事务所转制带来的影响。实证结果发现,事务所转变为特殊普通合伙制后,发表非标准意见的概率更高,盈余管理程度降低,会计稳健性更高。监管部门推动的事务所转制,在转制后提高了审计谨慎性,审计质量得到改进。%Different from the past literatures, this paper is based on the studies of the transformation after that all of the accounting ifrms’ organizational form have transformed to the special general partnership, and uses a sample of 3030 observations from Chinese listed companies, which are audited by the same audit ifrms during the near two years that before and after their transformation. The paper reinvestigates empirically the impact of the transformation on audit quality in these three contexts: audit opinions, earnings management and accounting conservatism. The empirical results ifnd that auditors are more likely to issue modiifed audit opinions after that audit ifrms’ organizational form shifts to special general partnership, and also that the earnings management degrees of their clients’ are lower, as well as the accounting conservatism of their clients’ is higher after the transformation. The transformation of audit ifrms’ organizational form promoted by supervisory departments has improved auditors' conservation and audit quality.

  18. Quality control of meteorological data for the chemical stockpile emergency preparedness program.

    Energy Technology Data Exchange (ETDEWEB)

    Liljegren, J.C.; Tschopp, S.; Rogers, K.; Wasmer, F.; Liljegren, L.; Myirski, M.; Decision and Information Sciences; U.S. Army Chemical Materials Agency

    2009-08-01

    The Chemical Stockpile Emergency Preparedness Program Meteorological Support Project ensures the accuracy and reliability of data acquired by meteorological monitoring stations located at seven U.S. Army chemical weapons depots where storage and weapons destruction (demilitarization) activities are ongoing. The data are delivered in real time to U.S. Army plume dispersion models, which are used to plan for and respond to a potential accidental release of a chemical weapons agent. The project provides maintenance, calibration, and audit services for the instrumentation; collection, automated screening, visual inspection, and analysis of the data; and problem reporting and tracking to carefully control the data quality. The resulting high-quality meteorological data enhance emergency response modeling and public safety.

  19. An Outlook of Public Accounting Undergraduate Programs in Colombia Regarding Forensic Auditing and Financial Crime Prevention Contents

    OpenAIRE

    Baracaldo-Lozano, Natalia Andrea; Universidad de la Salle. Universidad Santiago de Chile. ontificia Universidad Javeriana; Daza-Giraldo, Luis Eduardo; Pontificia Universidad Javeriana

    2016-01-01

    Recent cases of economic and financial crimes, financial fraud, corruption, and corporate malpractice in the local and international corporate environment have created the need to have professionals trained to face the challenges related to their investigation and analysis, activities carried out by forensic auditing.This article highlights several key aspects to understand why is important to specifically include forensic auditing as a subject in curricula during the studies of public accoun...

  20. 浅谈航天企业的质量管理体系内部审核模式转变%Discussion on the Transformation of Internal Audit Mode of Quality Management System In Aerospace Enterprises

    Institute of Scientific and Technical Information of China (English)

    卜茉; 赵宁

    2015-01-01

    Internal audit is a important means to the continuous improvement of quality management system. Through the positive transformation on quality management system, the quality management system of aerospace enterprises has been changed, from the horizontal audit focusing on total factor and all departments to giving equal emphasis on vertical audit which focuses on realizing process of product model, from the focus on compliance audit to the focus on effectiveness audit. Through improving internal audit process, enhancing systematicness and effectiveness of audit system, ensuring quality management system requirements effectively implemented in scientific research work, rectifying the common problems, the quality management system for aerospace enterprises has realized continuous improvement and effective operation, providing a strong guarantee for the quality of aerospace products.%内部审核是质量管理体系持续改进的重要手段之一。通过积极转变质量管理体系内审模式,航天企业的质量管理体系实现了从注重全要素全部门的横向审核向与注重型号产品实现过程的纵向审核并重转变,从注重符合性审核向注重有效性审核的转变。通过不断完善内审流程、提升审核的系统性和有效性、深化质量管理体系要求在科研一线的有效落实、针对共性问题实施整改,航天企业质量管理体系实现了持续改进和有效运行,为航天产品的质量提供了强有力的保障。

  1. External quality-assurance results for the National Atmospheric Deposition Program/National Trends Network, 2002-03

    Science.gov (United States)

    Wetherbee, Gregory A.; Latysh, Natalie E.; Burke, Kevin P.

    2005-01-01

    Six external quality-assurance programs were operated by the U.S. Geological Survey (USGS) External Quality-Assurance (QA) Project for the National Atmospheric Deposition Program/National Trends Network (NADP/NTN) from 2002 through 2003. Each program measured specific components of the overall error inherent in NADP/NTN wet-deposition measurements. The intersite-comparison program assessed the variability and bias of pH and specific conductance determinations made by NADP/NTN site operators twice per year with respect to accuracy goals. The percentage of site operators that met the pH accuracy goals decreased from 92.0 percent in spring 2002 to 86.3 percent in spring 2003. In these same four intersite-comparison studies, the percentage of site operators that met the accuracy goals for specific conductance ranged from 94.4 to 97.5 percent. The blind-audit program and the sample-handling evaluation (SHE) program evaluated the effects of routine sample handling, processing, and shipping on the chemistry of weekly NADP/NTN samples. The blind-audit program data indicated that the variability introduced by sample handling might be environmentally significant to data users for sodium, potassium, chloride, and hydrogen ion concentrations during 2002. In 2003, the blind-audit program was modified and replaced by the SHE program. The SHE program was designed to control the effects of laboratory-analysis variability. The 2003 SHE data had less overall variability than the 2002 blind-audit data. The SHE data indicated that sample handling buffers the pH of the precipitation samples and, in turn, results in slightly lower conductivity. Otherwise, the SHE data provided error estimates that were not environmentally significant to data users. The field-audit program was designed to evaluate the effects of onsite exposure, sample handling, and shipping on the chemistry of NADP/NTN precipitation samples. Field-audit results indicated that exposure of NADP/NTN wet-deposition samples

  2. SU-D-BRD-07: Automatic Patient Data Audit and Plan Quality Check to Support ARIA and Eclipse

    Energy Technology Data Exchange (ETDEWEB)

    Li, X; Li, H; Wu, Y; Mutic, S; Yang, D [Washington University School of Medicine, St. Louis, MO (United States)

    2014-06-01

    Purpose: To ensure patient safety and treatment quality in RT departments that use Varian ARIA and Eclipse, we developed a computer software system and interface functions that allow previously developed electron chart checking (EcCk) methodologies to support these Varian systems. Methods: ARIA and Eclipse store most patient information in its MSSQL database. We studied the contents in the hundreds database tables and identified the data elements used for patient treatment management and treatment planning. Interface functions were developed in both c-sharp and MATLAB to support data access from ARIA and Eclipse servers using SQL queries. These functions and additional data processing functions allowed the existing rules and logics from EcCk to support ARIA and Eclipse. Dose and structure information are important for plan quality check, however they are not stored in the MSSQL database but as files in Varian private formats, and cannot be processed by external programs. We have therefore implemented a service program, which uses the DB Daemon and File Daemon services on ARIA server to automatically and seamlessly retrieve dose and structure data as DICOM files. This service was designed to 1) consistently monitor the data access requests from EcCk programs, 2) translate the requests for ARIA daemon services to obtain dose and structure DICOM files, and 3) monitor the process and return the obtained DICOM files back to EcCk programs for plan quality check purposes. Results: EcCk, which was previously designed to only support MOSAIQ TMS and Pinnacle TPS, can now support Varian ARIA and Eclipse. The new EcCk software has been tested and worked well in physics new start plan check, IMRT plan integrity and plan quality checks. Conclusion: Methods and computer programs have been implemented to allow EcCk to support Varian ARIA and Eclipse systems. This project was supported by a research grant from Varian Medical System.

  3. Common body of knowledge in internal auditing : A state of the art in Europe

    NARCIS (Netherlands)

    Allegrini, M.; D'Onza, G.; Melville, L.; Sarens, R.; Paape, L.

    2008-01-01

    Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditin

  4. Common body of knowledge in internal auditing : A state of the art in Europe

    NARCIS (Netherlands)

    Allegrini, M.; D'Onza, G.; Melville, L.; Sarens, R.; Paape, L.

    2008-01-01

    Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditin

  5. Common body of knowledge in internal auditing : A state of the art in Europe

    NARCIS (Netherlands)

    Allegrini, M.; Paape, L.; D'Onza, G.; Melville, L.; Sarens, R.

    2008-01-01

    Based on a global research program about internal auditing in practice this research report delivers valuable insights into current and future trends in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal

  6. What can we learn from a decade of database audits? The Duke Clinical Research Institute experience, 1997--2006.

    Science.gov (United States)

    Rostami, Reza; Nahm, Meredith; Pieper, Carl F

    2009-04-01

    Despite a pressing and well-documented need for better sharing of information on clinical trials data quality assurance methods, many research organizations remain reluctant to publish descriptions of and results from their internal auditing and quality assessment methods. We present findings from a review of a decade of internal data quality audits performed at the Duke Clinical Research Institute, a large academic research organization that conducts data management for a diverse array of clinical studies, both academic and industry-sponsored. In so doing, we hope to stimulate discussions that could benefit the wider clinical research enterprise by providing insight into methods of optimizing data collection and cleaning, ultimately helping patients and furthering essential research. We present our audit methodologies, including sampling methods, audit logistics, sample sizes, counting rules used for error rate calculations, and characteristics of audited trials. We also present database error rates as computed according to two analytical methods, which we address in detail, and discuss the advantages and drawbacks of two auditing methods used during this 10-year period. Our review of the DCRI audit program indicates that higher data quality may be achieved from a series of small audits throughout the trial rather than through a single large database audit at database lock. We found that error rates trended upward from year to year in the period characterized by traditional audits performed at database lock (1997-2000), but consistently trended downward after periodic statistical process control type audits were instituted (2001-2006). These increases in data quality were also associated with cost savings in auditing, estimated at 1000 h per year, or the efforts of one-half of a full time equivalent (FTE). Our findings are drawn from retrospective analyses and are not the result of controlled experiments, and may therefore be subject to unanticipated confounding

  7. What can we learn from a decade of database audits? The Duke Clinical Research Institute experience, 1997–2006

    Science.gov (United States)

    Rostami, Reza; Nahm, Meredith; Pieper, Carl F.

    2011-01-01

    Background Despite a pressing and well-documented need for better sharing of information on clinical trials data quality assurance methods, many research organizations remain reluctant to publish descriptions of and results from their internal auditing and quality assessment methods. Purpose We present findings from a review of a decade of internal data quality audits performed at the Duke Clinical Research Institute, a large academic research organization that conducts data management for a diverse array of clinical studies, both academic and industry-sponsored. In so doing, we hope to stimulate discussions that could benefit the wider clinical research enterprise by providing insight into methods of optimizing data collection and cleaning, ultimately helping patients and furthering essential research. Methods We present our audit methodologies, including sampling methods, audit logistics, sample sizes, counting rules used for error rate calculations, and characteristics of audited trials. We also present database error rates as computed according to two analytical methods, which we address in detail, and discuss the advantages and drawbacks of two auditing methods used during this ten-year period. Results Our review of the DCRI audit program indicates that higher data quality may be achieved from a series of small audits throughout the trial rather than through a single large database audit at database lock. We found that error rates trended upward from year to year in the period characterized by traditional audits performed at database lock (1997–2000), but consistently trended downward after periodic statistical process control type audits were instituted (2001–2006). These increases in data quality were also associated with cost savings in auditing, estimated at 1000 hours per year, or the efforts of one-half of a full time equivalent (FTE). Limitations Our findings are drawn from retrospective analyses and are not the result of controlled experiments, and

  8. 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.

  9. Quality assurance program plan for radionuclide airborne emissions monitoring

    Energy Technology Data Exchange (ETDEWEB)

    Boom, R.J.

    1995-12-01

    This Quality Assurance Program Plan identifies quality assurance program requirements and addresses the various Westinghouse Hanford Company organizations and their particular responsibilities in regards to sample and data handling of radiological airborne emissions. This Quality Assurance Program Plan is prepared in accordance with and to written requirements.

  10. Assessing the impact of diabetes on quality of life: validation of the Chinese version of the 19-item Audit of Diabetes-Dependent Quality of Life for Taiwan.

    Science.gov (United States)

    Wang, Huey-Fen; Bradley, Clare; Chang, Tien-Jyun; Chuang, Lee-Ming; Yeh, Mei Chang

    2017-06-01

    To examine the reliability and validity of the Chinese version of the 19-item Audit of Diabetes-Dependent Quality of Life for Taiwan (ADDQoL-CnTW). Linguistic validation procedures for patient-reported outcome measures were used to translate the Taiwan version from the original 19-item UK-English ADDQoL. The psychometric properties of the ADDQoL-CnTW were evaluated in a convenience sample, recruited from outpatient facilities, of 260 patients diagnosed with diabetes mellitus. The forced one-factor solution supported one general 19-item factor with all items loading above 0.43, accounting for 51.5% of the variance, although the results of confirmatory factory analysis did not strictly adhere to a one-factor structure. Using Kaiser's Criterion, exploratory factor analysis identified four sub-dimensions but the pattern of loading also confirmed the presence of a large general factor with 11 of 19 items loading ≥0.4 on the first component, accounting for 49.73% of the variance. Internal consistency for the entire scale was 0.94. Convergent and discriminant validity were suggested by a stronger correlation of average weighted impact (AWI) scores with the overview Diabetes-specific QoL item than with the Present QoL item. The Present QoL item correlated better with the World Health Organization Quality of Life-BREF(TW) dimension scores than the Diabetes-specific QoL scores or the AWI scores. Insulin-treated patients reported significantly more negative AWI scores and Diabetes-specific QoL scores than those treated with tablets and/or diet, demonstrating known-groups validity. The ADDQoL-CnTW revealed excellent internal consistency reliability, and showed evidence of validity for use in Taiwanese people with diabetes.

  11. 基于EFQM模型的商业银行内部审计质量评估%Quality Assessment of Commercial Banks' Internal Audit Based on EFQM Model

    Institute of Scientific and Technical Information of China (English)

    王璜

    2012-01-01

    Internal audit is an important part of corporate governance of commercial banks. The pros and cons of the internal audit quality are closely related to sound operation of commercial banks. Evaluation of the quality of the commercial banks' internal audit is also an important work of regulatory authorities. Nowadays, we mainly use qualitative analysis to evaluate the internal audit quality of commercial banks. In this paper, we build the quantitative analysis framework for assessing the quality of internal audit in commercial banks by fuzzy approach, based on EFQM quality assessment model.%内部审计是商业银行公司治理的重要组成部分。内部审计质量的优劣与商业银行的稳健经营紧密相关。对商业银行内部审计质量的评价亦是监管部门的重要工作。目前,商业银行内部审计质量的评价多以定性分析为主。本文首次以EFQM质量评价模型为基础,运用模糊方法建立了对商业银行内部审计质量的定量分析框架。

  12. Transboundary High School Air Quality Education Program

    Energy Technology Data Exchange (ETDEWEB)

    Hinkle, I. [Cascadia AirNET, Bellingham, WA (United States)

    2004-04-07

    A study was conducted to determine why the air quality in the Cascadia bioregion is declining. The Cascadia bioregion extends from the Alaska border in northern British Columbia to the northern coast of California and is bounded by the Pacific Ocean and the Cascade Mountains. The region shares resources such as air, water, soil migration, wildlife, human power, flora, and aquatic life. It has one of the fastest growing populations in Canada and the United States. AirNet is a school-based program that was established to promote environmental cooperation between the two countries and to increase citizen understanding and participation in protecting air quality and biodiversity. The objective of AirNet is to increase trans-border cooperation by non-governmental organizations, governments, scientists, citizens and educational facilities. AirNet shares biomonitoring data world-wide. The 5 components of the AirNet program are: (1) a teacher training workshop, (2) classroom presentations by AirNet staff on general air quality issues, (3) a presentation on lichen classification and identification, (4) a field trip with AirNet personnel to gather biomonitoring data, and (5) a follow-up field trip to use the PAX Air Quality Analyzer which analyzes biomonitoring data for carbon monoxide, carbon dioxide, ozone, sulphur dioxide, nitrogen dioxide, and particulates. PAX can also analyze wind speed, wind direction, temperature, humidity and barometric pressure. Results from a lichen study at Port Moody High School in British Columbia indicated high levels of sulphur dioxide in areas of lichen absence. In response, the students requested that the industrial facility upwind from the area cover its solid sulphur piles. The study raised awareness of bioindicators for air and applied student Internet knowledge and capability to real-life science. tabs., figs.

  13. 基于ISO 9000的内部审计质量管理体系研究%The Research on the Internal Audit Quality Management System Based on the ISO 9000

    Institute of Scientific and Technical Information of China (English)

    安广实; 仲杨梅

    2012-01-01

    Internal audit quality has a direct effect on internal audit in the issues of value-added role-play.To improve the quality of internal audit,internal audit quality management must be carried out.The IS09000 international quality management system standard is a kind of science,effective quality management tool,it aims to establish a quality management system which" begans with customer and other interested parties,ends with the satisfaction of customers and other interested parties",takes process management as the basis,and is of continuous improvement.The study is based on the ISO 9000 internal audit of quality management system,and it is significant to the improvement of internal audit quality management.%内部审计质量的高低直接影响内部审计在组织中增值作用的发挥,提高内部审计质量,必须进行内部审计质量管理。IS0 9000国际质量管理体系标准是一种科学、有效的质量管理工具,它的目的是建立一个"始于顾客和其他相关方的需要,终于顾客和其他相关方满意"的、以过程管理为基础的、具有持续改进功能的质量管理体系。研究构建基于ISO 9000的内部审计质量管理体系,对于改进提高内部审计质量管理工作具有重要意义。

  14. 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.

  15. A VIRTUAL TECHNICAL SYSTEMS AUDIT OF RESEARCH QUALITY ASSURANCE AND RECORD MANAGEMENT SYSTEMS IN ORD, U.S EPA

    Science.gov (United States)

    NHEERL conducts technical systems audits (TSAs) on its research projects. The findings are reported by the QA Manager (QAM) to the Director of QA (DQA) as Exemplary Findings (things the QA Team liked); Corrective Actions (things that must be corrected immediately); and Areas for...

  16. 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…

  17. 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...

  18. 安徽省电力公司内部审计质量评估的实践与思考%Practice and Thinking on the Quality Assessment of the Internal Audit of Anhui Electric Power Corporation

    Institute of Scientific and Technical Information of China (English)

    任嘉

    2012-01-01

    In April 2012,China Institute of Internal Audit issued Quality Assessment Method of Internal Audit(Trial) and Quality Assessment Manual of China′s Internal Audit(Trial),which established the overall specification for the quality assessment of internal audit of our country.Before that in 2010,under the instruction of China Institute of Internal Audit,Anhui Electric Power Corporation,working together with Beijing Zeta Investment Consultant Ltd.,carried out the quality assessment of internal audit according to Quality Assessment Manual of China′s Internal Audit(Draft).This thesis introduces the major procedures and content of the practice on the quality assessment of internal audit of Anhui Electric Power Corporation,and makes some in-depth thinking on the methods,the procedures and the principles of the quality assessment of internal audit based on the previous practice.%2012年4月,中国内部审计协会发布了《内部审计质量评估办法(试行)》和《中国内部审计质量评估手册(试行)》,为我国内部审计质量评估工作制定了总体规范。而在此之前的2010年,安徽省电力公司就在中国内部审计协会的指导下,与北京兆泰投资顾问有限公司合作,在国内率先依据《中国内部审计质量评估手册(讨论稿)》开展了内部审计质量评估工作。本文介绍了安徽省电力公司内部审计质量评估实践过程中的主要环节及其主要工作内容,并在实践的基础上对评估方式、评估方法、评估原则等内容进行了深入的思考。

  19. Sandia National Laboratories, California Air Quality Program annual report.

    Energy Technology Data Exchange (ETDEWEB)

    Gardizi, Leslee P.; Smith, Richard (ERM, Walnut Creek, CA)

    2009-06-01

    The annual program report provides detailed information about all aspects of the SNL/CA Air Quality Program. It functions as supporting documentation to the SNL/CA Environmental Management System Program Manual. The program report describes the activities undertaken during the past year, and activities planned in future years to implement the Air Quality Program, one of six programs that supports environmental management at SNL/CA.

  20. Sandia National Laboratories, California Air Quality Program : annual report.

    Energy Technology Data Exchange (ETDEWEB)

    Shih, Richard (ERM, Walnut Creek, CA); Gardizi, Leslee P.

    2007-05-01

    The annual program report provides detailed information about all aspects of the SNL/CA Air Quality Program. It functions as supporting documentation to the SNL/CA Environmental Management System Program Manual. The program report describes the activities undertaken during the past year, and activities planned in future years to implement the Air Quality Program, one of six programs that supports environmental management at SNL/CA.

  1. 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)...

  2. 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 ...

  3. 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 ...

  4. 浅析盈余管理程度作为上市公司审计质量的评价指标%Earnings Management Degree as the Audit Quality Evaluation Index for Listed Companies

    Institute of Scientific and Technical Information of China (English)

    王茜

    2014-01-01

    At present, the audit quality is attracting more and more attention of the theory cycle, practice cycle and social public. Only high quality audit can improve the reliability of accounting information of listed companies, so it is necessary to select strong feasibility and representative indicators to establish audit quality evaluation system, to make an objective and quantitative evaluation of audit quality. Based on the analysis of existing indicators for audit quality this article analyzes the feasibility of making earnings management degree as the audit quality evaluation index of listed companies and the index calculation method.%院目前,审计质量越来越受到理论界、实务界及社会公众的关注,只有高质量的审计才能提高上市公司财务信息的可信度,因此,我们有必要选取可行性和代表性较强的指标,建立审计质量评价体系,对审计质量进行客观、定量地评价。本文在对现有衡量审计质量的指标进行分析后,进一步分析了以盈余管理程度作为上市公司审计质量评价指标的可行性和指标的计算方法。

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

    Science.gov (United States)

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

    2017-06-01

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

  6. Environmental Audit, Rifle, Gunnison and Grand Junction UMTRA Project Sites

    Energy Technology Data Exchange (ETDEWEB)

    None

    1991-08-01

    This report documents the results of the comprehensive baseline Environmental Audit completed for the Uranium Mill Tailings Remedial Action (UMTRA) sites at Grand Junction, Rifle, and Gunnison, Colorado. Included in the Audit were the actual abandoned mill sites, associated transportation and disposal cell facilities, and representative examples of the more than 4,000 known vicinity properties. Sites investigated include: Climax Mill Site, Truck/Train Haul Route, Cotter Transfer Station, Cheney Disposal Cell, Rifle Mill Sites (Old and New Rifle), Gunnison Mill Site, Vicinity Properties, and Estes Gulch and Proposed Landfill Site No. 1 Disposal Cells. The UMTRA Audit was a comprehensive baseline audit which considered all environmental programs and the activities associated with ongoing and planned remediation at the UMTRA sites listed above. Compliance with the National Environmental Policy Act (NEPA) was not considered during this investigation. The Audit Team looked at the following technical disciplines: air, surface water/drinking water, groundwater, soil/sediment/biota, waste management, toxic and chemical materials, quality assurance, radiation, inactive waste sites, and environmental management. 6 figs., 12 tabs.

  7. Quality Control Review of the PricewaterhouseCoopers LLP FY 2014 Single Audit of Carnegie Mellon University

    Science.gov (United States)

    2015-12-17

    Mellon University (Report No. DODIG-2016-034) We are providing this report for your information and use. We considered management comments on a draft...Mellon University Mission Our mission is to provide independent, relevant, and timely oversight of the Department of Defense that supports the...ALEXANDRIA, VIRGINIA 22350-1500 December 17, 2015 Audit Partner PricewaterhouseCoopers LLP Board of Trustees Carnegie Mellon University Director, Sponsored

  8. 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...

  9. National Beef Quality Audit-2000: survey of targeted cattle and carcass characteristics related to quality, quantity, and value of fed steers and heifers.

    Science.gov (United States)

    McKenna, D R; Roebert, D L; Bates, P K; Schmidt, T B; Hale, D S; Griffin, D B; Savell, J W; Brooks, J C; Morgan, J B; Montgomery, T H; Belk, K E; Smith, G C

    2002-05-01

    The National Beef Quality Audit-2000 was conducted to assess the current status ofthe quality and consistency of U.S. fed steers and heifers. Between May and November 2000, survey teams assessed hide condition (n = 43,415 cattle for color, brands, mud/manure), bruises (n = 43,595 carcasses), offal and carcass condemnation (n = 8,588 cattle), and carcass quality and yield information (n = 9,396 carcasses) in 30 U.S. beef packing plants. Hide colors were black (45.1%), red (31.0%), yellow (8.0%), Holstein (5.7%), gray (4.0%), white (3.2%), brown (1.7%), and brindle (1.3%). Brand frequencies were no (49.3%), one (46.2%), and two or more (4.4%), and brands were located on the butt (36.3%), side (13.7%), and shoulder (3.6%). Most cattle had no (18.0%) or a small amount (55.8%) of mud/manure on their hides, and they had no (77.3%) horns. Most carcasses (53.3%) were not bruised, 30.9% had one bruise, and 15.8% had multiple bruises. Bruise location and incidence were round (14.9%), loin (25.9%), rib (19.4%), chuck (28.2%), and brisket, flank, and plate (11.6%). Condemnation item and incidence were liver (30.3%), lungs (13.8%), tripe (11.6%), heads (6.2%), tongues (7.0%), and carcasses (0.1%). Carcass evaluation revealed these traits and frequencies: steer (67.9%), heifer (31.8%), and bullock (0.3%) sex-classes; dark-cutters (2.3%); A (96.6%), B (2.5%), and C or older (0.9%) overall maturities; and native (90.1%), dairy-type (6.9%), and Bos indicus (3.0%) breed-types. Mean USDA yield grade traits were USDA yield grade (3.0), carcass weight (356.9 kg), adjusted fat thickness (1.2 cm), longissimus muscle area (84.5 cm2), and kidney, pelvic, and heart fat (2.4%). USDA yield grades were Yield Grade 1 (12.2%), Yield Grade 2 (37.4%), Yield Grade 3 (38.6%), Yield Grade 4 (10.4%), and Yield Grade 5 (1.3%). Mean USDA quality grade traits were USDA quality grade (Select85), marbling score (Small23), overall maturity (A66), lean maturity (A65), and skeletal maturity (A67). Marbling

  10. 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.

  11. 48 CFR 2146.270 - FEGLI Program quality assurance requirements.

    Science.gov (United States)

    2010-10-01

    ... ASSURANCE Contract Quality Requirements 2146.270 FEGLI Program quality assurance requirements. (a) The... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true FEGLI Program quality assurance requirements. 2146.270 Section 2146.270 Federal Acquisition Regulations System OFFICE OF PERSONNEL...

  12. 18 CFR 12.40 - Quality control programs.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Quality control... PROJECT WORKS Other Responsibilities of Applicant or Licensee § 12.40 Quality control programs. (a... meeting any requirements or standards set by the Regional Engineer. If a quality control program...

  13. 34 CFR Appendix A to Subpart B of... - Standards for Audit of Governmental Organizations, Programs, Activities, and Functions (GAO)

    Science.gov (United States)

    2010-07-01

    ... OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Standards for Participation in Title IV, HEA... auditor and the audit organization the responsibility for maintaining sufficient independence so that... induced by political or social convictions, which result from employment in or loyalty to a...

  14. 34 CFR Appendix B to Subpart B of... - Appendix I, Standards for Audit of Governmental Organizations, Programs, Activities, and...

    Science.gov (United States)

    2010-07-01

    ... instances of noncompliance disclosed by his or her examination and evaluation work. What is to be included... in legal liability to the audited entity, should be included. Minor procedural noncompliance need not be disclosed. (c) Although the reporting standard is generally on an exception basis—that only...

  15. Interní audit v telekomunikační společnosti

    OpenAIRE

    Kárová, Ladislava

    2008-01-01

    The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused o...

  16. Interní audit v telekomunikační společnosti

    OpenAIRE

    Kárová, Ladislava

    2008-01-01

    The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused o...

  17. 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

  18. 政府审计信息披露质量评价体系构建%Construction of Government Auditing Information Disclosure Quality Eval-uation System

    Institute of Scientific and Technical Information of China (English)

    王丹; 李兴雷; 于萍

    2015-01-01

    政府审计信息公开是政务信息公开的一个重要方面,审计署公开审计信息一方面提高审计监督的透明度,另一方面保障公民、法人和其他组织对审计的知情权、参与权和监督权。文章阐述了政府审计信息披露的理论基础和现状,并在此基础上对审计署近几年公布的审计信息公开工作报告进行加工整理,进而对政府审计信息公开工作报告存在的问题做出尝试性的归纳和总结。最后,提出中国政府审计信息披露质量评价指标体系由及时性、完整性、准确性、客观性、重要性及清晰性等六个方面质量特征构成。%The government auditing information disclosure is an important aspect of government information publicity, the public audit information on the one hand, improve the transparency of audit supervision, on the other hand guarantee citizens, legal persons and other organizations' right to know, to participate and supervision of the audit. The article expounds the theo-retical basis of government auditing information disclosure , and on this basis of the audit information released by The national audit office in recent years, audit work report processing, and problems of government auditing information disclosure work re-port to make a tentative inductive and summary. Finally, we put forward the evaluation index system of the Chinese govern-ment auditing information disclosure quality by the timeliness, completeness, accuracy, objectivity, importance and the clarity of six aspects, such as quality characteristics.

  19. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial Administration DEPARTMENT OF JUSTICE BUREAU OF JUSTICE ASSISTANCE GRANT PROGRAMS Criminal Justice Block Grants... Justice Programs....

  20. National Beef Quality Audit-2005: survey of targeted cattle and carcass characteristics related to quality, quantity, and value of fed steers and heifers.

    Science.gov (United States)

    Garcia, L G; Nicholson, K L; Hoffman, T W; Lawrence, T E; Hale, D S; Griffin, D B; Savell, J W; Vanoverbeke, D L; Morgan, J B; Belk, K E; Field, T G; Scanga, J A; Tatum, J D; Smith, G C

    2008-12-01

    The National Beef Quality Audit-2005 assessed the current status of quality and consistency of US fed steers and heifers. Hide colors or breed type were black (56.3%), red (18.6%), Holstein (7.9%), gray (6.0%), yellow (4.9%), brown (3.0%), white (2.3%), and brindle (1.0%). Identification method and frequency were lot visual tags (63.2%), individual visual tags (38.7%), metal-clip tags (11.8%), electronic tags (3.5%), bar-coded tags (0.3%), by other means (2.5%), and without identification (9.7%). Brand frequencies were no (61.3%), 1 (35.1%), and 2 or more (3.6%), and brands were located on the butt (26.5%), side (7.4%), and shoulder (1.2%). There were 22.3% of cattle without horns, and the majority of those with horns (52.2%) were between 2.54 and 12.7 cm in length. Percentages of animals with mud or manure on specific body locations were none (25.8%), legs (61.4%), belly (55.9%), side (22.6%), and top-line (10.0%). Permanent incisor number and occurrence were zero (82.2%), 1 (5.2%), 2 (9.9%), 3 (0.4%), 4 (1.2%), 5 (0.1%), 6 (0.3%), 7 (0.0%), and 8 (0.7%). Most carcasses (64.8%) were not bruised, 25.8% had one bruise, and 9.4% had multiple bruises. Bruise location and incidence were round (10.6%), loin (32.6%), rib (19.5%), chuck (27.0%), and brisket, flank, and plate (10.3%). Condemnation item and incidence were liver (24.7%), lungs (11.5%), tripe (11.6%), heads (6.0%), tongues (9.7%), and carcasses (0.0%). Carcass evaluation revealed these traits and frequencies: steer (63.7%), heifer (36.2%), bullock (0.05%), and cow (0.04%) sex classes; dark-cutters (1.9%); A (97.1%), B (1.7%), and C or older (1.2%) overall maturities; and native (90.9%), dairy-type (8.3%), and Bos indicus (0.8%) estimated breed types. Mean USDA yield grade (YG) traits were USDA YG (2.9), HCW (359.9 kg), adjusted fat thickness (1.3 cm), LM area (86.4 cm(2)), and KPH (2.3%). The USDA YG were YG 1 (16.5%), YG 2 (36.3%), YG 3 (33.1%), YG 4 (11.8%), and YG 5 (2.3%). Mean USDA quality grade traits

  1. 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.

  2. Audit as Key Element of System Management Improvement in Company

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

    Full Text Available This article presents what is an audit for a company, tries to regularize the quality audits, presents main differences between separate types of audits and between audit and control. There are also some exemplary types of nonconformance in a company. Each system has a risk of deficiencies. They can result from material defects or human imperfection. A good quality system should allow the company to detect them in an organized and systematical manner. It guarantees that the irregularities will be removed before they cause a defective production. Quality management consists of planning the quality via quality plans, control and research plans, and supervision and verification by audits and controls. The objective of this paper is to present a special message of audit for organizations which is the improvement of management system in company. Quality audit is used with reference to quality system and its elements, to process, products and services. It compares the real values with expected ones with reference to the activities connected with quality and their results, and planned data. Thanks to quality audits, it is possible to state if the quality management instruments achieve the desired effect. Quality audit can be conducted for the internal and external purposes. One of the quality audit purposes is to estimate if the improvement is necessary or to take corrective actions. The universality of audit, which is completed by periodic system review preformed by head management, allows the use of its application effects both on the strategic and operational effects. Audit is often misled with quality monitoring or control, i.e. activities which aim to control the process or accept the product. Therefore this paper shows the differences between the notions. The information used to conduct an audit is only based on facts (evidence objective, which really exist, independent on emotions or prejudice. They can be documented, declared, based on observed

  3. Auditing Communication Effectiveness in Higher Education: A Team-Based Study by MBA Students

    Science.gov (United States)

    Hart, Claudia; Plemmons, Tony; Stulz, Karin; Vroman, Margo

    2017-01-01

    A regional University in the United States implemented an AQIP (Academic Quality Improvement Program) Action Project with a goal of developing processes for effective leadership communication. An MBA (Masters of Business Administration) class conducted a university-wide communication audit to assist with the AQIP project. Quantitative and…

  4. Multicentre dose audit for clinical trials of radiation therapy in Asia.

    Science.gov (United States)

    Mizuno, Hideyuki; Fukuda, Shigekazu; Fukumura, Akifumi; Nakamura, Yuzuru-Kutsutani; Jianping, Cao; Cho, Chul-Koo; Supriana, Nana; Dung, To Anh; Calaguas, Miriam Joy; Devi, C R Beena; Chansilpa, Yaowalak; Banu, Parvin Akhter; Riaz, Masooma; Esentayeva, Surya; Kato, Shingo; Karasawa, Kumiko; Tsujii, Hirohiko

    2016-11-17

    A dose audit of 16 facilities in 11 countries has been performed within the framework of the Forum for Nuclear Cooperation in Asia (FNCA) quality assurance program. The quality of radiation dosimetry varies because of the large variation in radiation therapy among the participating countries. One of the most important aspects of international multicentre clinical trials is uniformity of absolute dose between centres. The National Institute of Radiological Sciences (NIRS) in Japan has conducted a dose audit of participating countries since 2006 by using radiophotoluminescent glass dosimeters (RGDs). RGDs have been successfully applied to a domestic postal dose audit in Japan. The authors used the same audit system to perform a dose audit of the FNCA countries. The average and standard deviation of the relative deviation between the measured and intended dose among 46 beams was 0.4% and 1.5% (k = 1), respectively. This is an excellent level of uniformity for the multicountry data. However, of the 46 beams measured, a single beam exceeded the permitted tolerance level of ±5%. We investigated the cause for this and solved the problem. This event highlights the importance of external audits in radiation therapy.

  5. 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...

  6. 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...

  7. 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.

  8. SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION

    Directory of Open Access Journals (Sweden)

    T. I. Zerchaninova

    2013-01-01

    Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical  recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement. 

  9. SOCIAL AUDIT OF THE MUNICIPAL SYSTEM OF GENERAL EDUCATION

    Directory of Open Access Journals (Sweden)

    T. I. Zerchaninova

    2015-03-01

    Full Text Available The paper deals with the theory and practice of social audit of the municipal system of general education. The authors have developed a conceptual model of social audit to accurately identify both the short- and long-term development prospects of the given system. The paper describes the social audit procedures in Berezovsky municipal district of Sverdlovsk region including four stages: the content analysis of municipal documents concerning the development strategy of the general education system, diagnosis of the current conditions and problems, effectiveness evaluation of the municipal system of general education, and practical  recommendations for improving the education quality. The above mentioned audit demonstrates that the indices of education development are unsystematically tracked, obstructing therefore the adjustment process. To solve the given problems the following measures are recommended: personnel policy development, creating the regional managerial reserve and organizing management workshops, informing the teachers about the modern educational tools, and updating the municipal program of the «Educational System Development of Berezovsky Municipal District for 20011–20015». However, the above suggestions target only the current problems disregarding the challenges of tomorrow which require the advancing strategy. In authors’ opinion, the main emphasis should be re-placed on the quality improvement of the municipal educational services instead of the infrastructure reinforcement. 

  10. Implementation and evaluation of a multisite drug usage evaluation program across Australian hospitals - a quality improvement initiative

    Directory of Open Access Journals (Sweden)

    Robertson Marion B

    2011-08-01

    Full Text Available Abstract Background With the use of medicines being a broad and extensive part of health management, mechanisms to ensure quality use of medicines are essential. Drug usage evaluation (DUE is an evidence-based quality improvement methodology, designed to improve the quality, safety and cost-effectiveness of drug use. The purpose of this paper is to describe a national DUE methodology used to improve health care delivery across the continuum through multi-faceted intervention involving audit and feedback, academic detailing and system change, and a qualitative assessment of the methodology, as illustrated by the Acute Postoperative Pain Management (APOP project. Methods An established methodology, consisting of a baseline audit of inpatient medical records, structured patient interviews and general practitioner surveys, followed by an educational intervention and follow-up audit, is used. Australian hospitals, including private, public, metropolitan and regional, are invited to participate on a voluntary basis. De-identified data collected by hospitals are collated and evaluated nationally to provide descriptive comparative analyses. Hospitals benchmark their practices against state and national results to facilitate change. The educational intervention consists of academic detailing, group education, audit and feedback, point-of-prescribing prompts and system changes. A repeat data collection is undertaken to assess changes in practice. An online qualitative survey was undertaken to evaluate the APOP program. Qualitative assessment of hospitals' perceptions of the effectiveness of the overall DUE methodology and changes in procedure/prescribing/policy/clinical practice which resulted from participation were elicited. Results 62 hospitals participated in the APOP project. Among 23 respondents to the evaluation survey, 18 (78% reported improvements in the documentation of pain scores at their hospital. 15 (65% strongly agreed or agreed that

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

    Science.gov (United States)

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

    2002-08-01

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

  12. 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...

  13. 落实医学计量内部审核制度促进医疗设备质量控制%Strengthening Internal Audit System of Medical Measurement Implementing to Promote Quality Control of Medical Devices

    Institute of Scientific and Technical Information of China (English)

    赵贵样

    2011-01-01

    Medical equipment quality control is the basic guarantee of hospital quality,it is one of the most important work of medical engineering. Medical measurement is an important link of medical equipment quality control system, strengthening internal audit system of medical measurement implementing to conduct medical measurement scientifically and standardly is to improve the quality of medical equipment quality control work of basic guarantee. According to medical measurement system of internal audit, establishing internal audit system in medical equipment quality control system to promote quality control of medical devices,and to make quality control becomes more scientific and precise.%医学计量是医疗设备质量控制体系的一个重要环节,强化落实医学计量内部审核制度,科学、规范地开展医学计量工作.是提高医疗设备质敬控制工作质量的幕础保证.本文阐述了建立医学计最内部审核制度模式.在医疗设备质址控制体系中设立内审员制度,可以促进医疗设备质量控制工作的规范开展,提高质量控制的科学性、严谨性.

  14. Guide to the TEAC Audit, 2011-2012

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

    This guide to the Teacher Education Accreditation Council (TEAC) audit is primarily for the faculty, staff, and administrators of TEAC member programs preparing for the audit of their "Inquiry Brief" or "Inquiry Brief Proposal." It is designed for use in preparing for the audits that are part of both initial and continuing…

  15. Banking Audit - Towards a Higher Degree of Harmonization

    OpenAIRE

    Adela Socol

    2016-01-01

    In the last decade, the role and nature of the statutory audit of credit institutions have became controversial, on the base of reconsidering the importance of audit of credit institutions in prevention, detection and managing of the financial crisis. The aim of the study is critical analysis of key aspects regarding the contemporary banking audit, with an emphasis on aspects that affect the quality of banking audit (normative, procedural and organ...

  16. Using RUFDATA to guide a logic model for a quality assurance process in an undergraduate university program.

    Science.gov (United States)

    Sherman, Paul David

    2016-04-01

    This article presents a framework to identify key mechanisms for developing a logic model blueprint that can be used for an impending comprehensive evaluation of an undergraduate degree program in a Canadian university. The evaluation is a requirement of a comprehensive quality assurance process mandated by the university. A modified RUFDATA (Saunders, 2000) evaluation model is applied as an initiating framework to assist in decision making to provide a guide for conceptualizing a logic model for the quality assurance process. This article will show how an educational evaluation is strengthened by employing a RUFDATA reflective process in exploring key elements of the evaluation process, and then translating this information into a logic model format that could serve to offer a more focussed pathway for the quality assurance activities. Using preliminary program evaluation data from two key stakeholders of the undergraduate program as well as an audit of the curriculum's course syllabi, a case is made for, (1) the importance of inclusivity of key stakeholders participation in the design of the evaluation process to enrich the authenticity and accuracy of program participants' feedback, and (2) the diversification of data collection methods to ensure that stakeholders' narrative feedback is given ample exposure. It is suggested that the modified RUFDATA/logic model framework be applied to all academic programs at the university undergoing the quality assurance process at the same time so that economies of scale may be realized.

  17. Transuranic Waste Characterization Quality Assurance Program Plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-30

    This quality assurance plan identifies the data necessary, and techniques designed to attain the required quality, to meet the specific data quality objectives associated with the DOE Waste Isolation Pilot Plant (WIPP). This report specifies sampling, waste testing, and analytical methods for transuranic wastes.

  18. Transuranic Waste Characterization Quality Assurance Program Plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-04-30

    This quality assurance plan identifies the data necessary, and techniques designed to attain the required quality, to meet the specific data quality objectives associated with the DOE Waste Isolation Pilot Plant (WIPP). This report specifies sampling, waste testing, and analytical methods for transuranic wastes.

  19. TECHNIQUE OF OPTIMAL AUDIT PLANNING FOR INFORMATION SECURITY MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    F. N. Shago

    2014-03-01

    Full Text Available Complication of information security management systems leads to the necessity of improving the scientific and methodological apparatus for these systems auditing. Planning is an important and determining part of information security management systems auditing. Efficiency of audit will be defined by the relation of the reached quality indicators to the spent resources. Thus, there is an important and urgent task of developing methods and techniques for optimization of the audit planning, making it possible to increase its effectiveness. The proposed technique gives the possibility to implement optimal distribution for planning time and material resources on audit stages on the basis of dynamics model for the ISMS quality. Special feature of the proposed approach is the usage of a priori data as well as a posteriori data for the initial audit planning, and also the plan adjustment after each audit event. This gives the possibility to optimize the usage of audit resources in accordance with the selected criteria. Application examples of the technique are given while planning audit information security management system of the organization. The result of computational experiment based on the proposed technique showed that the time (cost audit costs can be reduced by 10-15% and, consequently, quality assessments obtained through audit resources allocation can be improved with respect to well-known methods of audit planning.

  20. A centrally generated primary care physician audit report does not improve colonoscopy uptake after a positive result on a fecal occult blood test in Ontario's ColonCancerCheck program.

    Science.gov (United States)

    Stock, D; Rabeneck, L; Baxter, N N; Paszat, L F; Sutradhar, R; Yun, L; Tinmouth, J

    2017-02-01

    Timely follow-up of fecal occult blood screening with colonoscopy is essential for achieving colorectal cancer mortality reduction. In the present study, we evaluated the effectiveness of centrally generated, physician-targeted audit and feedback to improve colonoscopy uptake after a positive fecal occult blood test (fobt) result within Ontario's population-wide ColonCancerCheck Program. This prospective cohort study used data sets from Ontario's ColonCancerCheck Program (2008-2011) that were linked to provincial administrative health databases. Cox proportional hazards regression was used to estimate the effect of centralized, physician-targeted audit and feedback on colonoscopy uptake in an Ontario-wide fobt-positive cohort. A mailed physician audit and feedback report identifying individuals outstanding for colonoscopy for 3 or more months after a positive fobt result did not increase the likelihood of colonoscopy uptake (hazard ratio: 0.95; 95% confidence interval: 0.79 to 1.13). Duration of positive fobt status was strongly inversely associated with the hazard of follow-up colonoscopy (p for linear trend: result outstanding for 3 or more months. Mailed physician-targeted screening audit and feedback reports alone are unlikely to improve compliance with follow-up colonoscopy in Ontario. Other interventions such as physician audits or automatic referrals, demonstrated to be effective in other jurisdictions, might be warranted.

  1. The North Carolina Field Test: Field Performance of the Preliminary Version of an Advanced Weatherization Audit for the Department of Energy's Weatherization Assistance Program

    Energy Technology Data Exchange (ETDEWEB)

    Sharp, T.R.

    1994-01-01

    The field performance of weatherizations based on a newly-developed advanced technique for selecting residential energy conservation measures was tested alongside current Retro-Tech-based weatherizations in North Carolina. The new technique is computer-based and determines measures based on the needs of an individual house. In addition, it recommends only those measures that it determines will have a benefit-to-cost ratio greater than 1 for the house being evaluated. The new technique also considers the interaction of measures in computing the benefit-to-cost ratio of each measure. The two weatherization approaches were compared based on implementation ease, measures installed, labor and cost requirements, and both heating and cooling energy savings achieved. One-hundred and twenty houses with the following characteristics participated: the occupants were low-income, eligible for North Carolina's current weatherization program, and responsible for their own fuel and electric bills. Houses were detached single-family dwellings, not mobile homes; were heated by kerosene, fuel oil, natural gas, or propane; and had one or two operating window air conditioners. Houses were divided equally into one control group and two weatherization groups. Weekly space heating and cooling energy use, and hourly indoor and outdoor temperatures were monitored between November 1989 and September 1990 (pre-period) and between December 1990 and August 1991 (post-period). House consumption models were used to normalize for annual weather differences and a 68 F indoor temperature. Control group savings were used to adjust the savings determined for the weatherization groups. The two weatherization approaches involved installing attic and floor insulations in near equivalent quantities, and installing storm windows and wall insulation in drastically different quantities. Substantial differences also were found in average air leakage reductions for the two weatherization groups. Average

  2. Análise crítica do processo de auditoria de sistema de gestão da qualidade no setor aeroespacial Critical analisys of quality management system audit conducted with in aerospace industries

    Directory of Open Access Journals (Sweden)

    Luciano Pereira de Souza

    2012-01-01

    Full Text Available A auditoria de sistema de gestão da qualidade é utilizada pelas organizações para melhorar o seu desempenho por meio de avaliações sistemáticas dos processos. Ao mesmo tempo, a atividade de auditoria vem sendo questionada quanto à sua capacidade de promover essa melhoria. Diante deste cenário, este artigo objetiva analisar fatores que afetam o processo de auditoria de certificação do sistema de gestão da qualidade, de modo a indicar oportunidades de melhoria das auditorias. A pesquisa é delimitada a auditorias no setor aeroespacial, que são orientadas pela NBR 15100. Foi realizada uma survey com auditores experientes nos anos de 2009 e 2010. São identificados fatores como comunicação, seleção da equipe, conhecimento do setor e os resultados mostram a existência de discrepâncias consideráveis entre o nível de "importância" e de "aplicação" desses fatores nas organizações auditadas.The audit of the quality management system is used by organizations to improve their performance through systematic evaluations of the processes. At the same time, the traditional audit system has been questioned about its ability to promote such improvement. Hence, this paper aims to analyze factors that affect the audit process for certification of quality management system to indicate opportunities for audit improvement. This research focuses on audits conducted within the aerospace sector based on the NBR 15100. A survey of experienced auditors was conducted in the years of 2009 and 2010. Some factors were identified (e.g. communication, team selection, industry expertise and the results show that there are considerable discrepancies between the level of "importance" and "implementation" of those factors in the organizations audited.

  3. 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.

  4. The Internal Audit Outsourcing

    Directory of Open Access Journals (Sweden)

    Grzegorz Gołębiowski

    2010-06-01

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

  5. 75 FR 41963 - Wheat and Oilseed Programs; Durum Wheat Quality Program

    Science.gov (United States)

    2010-07-20

    ... Corporation 7 CFR Part 1413 RIN 0560-AH72 Wheat and Oilseed Programs; Durum Wheat Quality Program AGENCY: Farm... specific requirements for the Durum Wheat Quality Program (DWQP) authorized by the Food, Conservation, and... through 2012 to partially compensate producers for the cost of fungicides applied to durum wheat to...

  6. 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,

  7. An Empirical Researchon CPA ’ s Individual Characteristics and Independent Audit Quality%基于签字注册会计师特征与独立审计质量的实证研究

    Institute of Scientific and Technical Information of China (English)

    郭春林

    2014-01-01

    At present , the research on the quality of audit is essentially in the accounting firm level , which are built on your certified public accountants in the accounting firm is based on the homogeneous assumption .But, in fact, in determining the quality of audit , after all, the firm’ s internal audit personnel at all levels from the micro-scopic angle of view of the research on audit quality , this paper analysis the influence of personal characteristics of certified public accountants audit quality.It provides the beneficial reference for building modern audit , and enri-ches the theory and method of modern audit management.Furthermore it has important theoretical significance and practical value in the process of taking concrete measures to support the certified public accountants to strengthen the construction of internal quality control standards and building effective incentive and restraint mechanism .%目前,国内外有关审计质量的研究基本上都是在会计师事务所层面进行的,即都建立在会计师事务所内各位注册会计师是同质的假设基础上。但事实上,决定审计质量的终究是会计师事务所内各层级审计人员,通过研究审计质量的微观视角,分析注册会计师个人特征对审计质量的影响,不仅为构建现代审计质量模型的完善提供有益的借鉴,而且丰富了现代审计管理的理论与方法,对财政金融监管部门采取切实措施扶持会计师事务所加强内部质量控制标准建设,构建有效的激励和约束机制,具有重要的理论意义和实践价值。

  8. Marshall Island radioassay quality assurance program an overview

    Energy Technology Data Exchange (ETDEWEB)

    Conrado, C.L.; Hamilton, T.F.; Kehl, S.R.; Robison, W.L.; Stoker, A.C.

    1998-09-01

    The Lawrence Livermore National Laboratory has developed an extensive quality assurance program to provide high quality data and assessments in support of the Marshall Islands Dose Assessment and Radioecology Program. Our quality assurance objectives begin with the premise of providing integrated and cost-effective program support (to meet wide-ranging programmatic needs, scientific peer review, litigation defense, and build public confidence) and continue through from design and implementation of large-scale field programs, sampling and sample preparation, radiometric and chemical analyses, documentation of quality assurance/quality control practices, exposure assessments, and dose/risk assessments until publication. The basic structure of our radioassay quality assurance/quality control program can be divided into four essential elements; (1) sample and data integrity control; (2) instrument validation and calibration; (3) method performance testing, validation, development and documentation; and (4) periodic peer review and on-site assessments. While our quality assurance objectives are tailored towards a single research program and the evaluation of major exposure pathways/critical radionuclides pertinent to the Marshall Islands, we have attempted to develop quality assurance practices that are consistent with proposed criteria designed for laboratory accre

  9. 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.

  10. Quality control analytical methods: strategies to ensure a robust quality-control microbiology program.

    Science.gov (United States)

    Griffiths, Tricia; Connors, Anne

    2013-01-01

    As the regulatory environment for compounding pharmacies continues to evolve, facilities can take immediate steps to strengthen their quality-control microbiology and environmental monitoring programs. Robust programs that are timely, comprehensive, and effective will minimize risk and help support positive patient outcomes. This article provides a roadmap for putting in place a robust quality-control microbiology program in the face of United States Pharmacopeia Chapter 797 standards, and highlights several technologies for environmental monitoring that support a successful program.

  11. 34 CFR 608.41 - What are the audit and repayment requirements?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What are the audit and repayment requirements? 608.41... PROGRAM What Conditions Must a Grantee Meet? § 608.41 What are the audit and repayment requirements? (a... the audit to the Secretary. (3) If a grantee is audited under Chapter 75 of Title 31 of the United...

  12. 76 FR 79168 - U.S. Department of Energy Audit Guidance: For-Profit Recipients

    Science.gov (United States)

    2011-12-21

    ... audits of for-profit recipients of federal financial assistance from DOE under its financial assistance... organizations in conducting program compliance audits of for-profit recipients of federal financial assistance... (Parts II and III of this guidance) do not apply to financial statement audits. Audits of...

  13. 41 CFR 102-118.340 - How does my agency contact the GSA Audit Division?

    Science.gov (United States)

    2010-07-01

    ... contact the GSA Audit Division? 102-118.340 Section 102-118.340 Public Contracts and Property Management... Approved Program § 102-118.340 How does my agency contact the GSA Audit Division? Your agency may contact the GSA Audit Division by writing to: General Services Administration, Transportation Audit...

  14. Development of a quality-based radiation protection program for a new high grade uranium mill

    Energy Technology Data Exchange (ETDEWEB)

    St-Pierre, S.; Huffman, D.M. [Cogema Resources Inc., Saskatoon, Saskatchwan (Canada)

    2000-05-01

    , management of radioisotopes, radioactive contamination control, shipping radioactive materials, emergency response, audits, and respiratory equipment. The key supporting manuals being: a Code of Practice (COP); a dosimetry monitoring strategy (DMS); a routine radiological monitoring schedule (RRMS); as well as a radiation assessment plan (RAP). The latter is a detailed plan for assessing and updating the program based on the experience gained during the first year of operation. These manuals have been approved by the Canadian nuclear regulatory agency. Other supporting documents include: a radiation protection procedures manual and a series of training manuals. The radiation program will evolve over the first year of operation. Key factors that will trigger program changes include the completion of the radiation assessment plan, and the incorporation of the radiation protection program documentation into a side-wide quality assurance system (i.e., consisting of a quality assurance manual, procedures, and work instructions) that will lead to ISO9002 certification for the production of uranium concentrate, and ISO14001 certification for environmental management. This integrated approach to quality management will lead to a radiation protection program which is implemented in a manner representing current approaches to quality management, although there are no formal standards analogous to ISO14001 for environmental management. This paper describes the quality assurance program and key elements of the RPQAPM for the McClean Lake uranium mill, and discusses its evolution over the first year of operation. (author)

  15. 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...

  16. Teaching Quality Object-Oriented Programming

    Science.gov (United States)

    Feldman, Yishai A.

    2005-01-01

    Computer science students need to learn how to write high-quality software. An important methodology for achieving quality is design-by-contract, in which code is developed together with its specification, which is given as class invariants and method pre- and postconditions. This paper describes practical experience in teaching design-by-contract…

  17. Theory and practice of auditor procedures for opening balances during initial audit engagement

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2016-06-01

    Full Text Available Increased international capital flows requires the adaptation of the corporative relationships mechanisms in domestic entities to the international financial disclosure practices for increase of their investment attractiveness. The professional audit development, increases transparency and fair disclosure of complete and accurate information about the company helps make it. The study proved the importance of predecessor auditor’s working papers for detection of misstatements in opening balances and assessment of the client’s accounting and internal control systems. Consequently a program of opening balances inspecting and other working papers forms have been elaborate for the audit process documentary providing. This provides optimization of the audit resources for obtaining audit evidence and monitoring the quality control in completed audit engagement. Review of the working papers of the predecessor auditor should be used for understanding the managerial staff attitude to making adjustments in terms of financial reporting on the results of its audits. It helps to avoid threats to the auditor independence, reduce the risk of not detecting material misstatement and allow the auditor to determine its confidence in opening balances.

  18. Routine environmental audit of the Hanford Site, Richland, Washington

    Energy Technology Data Exchange (ETDEWEB)

    1994-05-01

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

  19. Internal audit of a comprehensive IMRT program for prostate cancer: a model for centers in developing countries?

    Science.gov (United States)

    Koh, Wee Yao; Ren, Wei; Mukherjee, Rahul K; Chung, Hans T

    2009-08-01

    With improving regional prosperity, significant capital investments have been made to rapidly expand radiotherapy capacity across Southeast Asia. Yet little has been reported on the implementation of adequate quality assurance (QA) in patient management. The objective of this study is to perform an in-depth QA assessment of our definitive intensity-modulated radiotherapy (IMRT) program for prostate cancer since its inception. The department's prostate IMRT program was modeled after that of the University of California San Francisco. A departmental protocol consisting of radiotherapy volume/dose and hormone sequencing/duration and a set of 18 dose objectives to the target and critical organs were developed, and all plans were presented at the weekly departmental QA rounds. All patients treated with definitive IMRT for nonmetastatic prostate cancer were retrospectively reviewed. Protocol adherence, dosimetry data, toxicities, and outcomes were evaluated. Since 2005, 76 patients received IMRT: 54 with whole-pelvis and 22 with prostate-only treatment. Of the 1,140 recorded dosimetric end points, 39 (3.3%) did not meet the protocol criteria. At QA rounds, no plans required a revision. Only one major protocol violation was observed. Two and two cases of Grade 3-4 acute and late toxicities, respectively, were observed. Five (8.8%) patients developed proctitis, but only one required argon laser therapy. Our comprehensive, practice-adapted QA measures appeared to ensure that we were able to consistently generate conforming IMRT plans with acceptable toxicities. These measures can be easily integrated into other clinics contemplating on developing such a program.

  20. National Water Quality Assessment (NAWQA) Program

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — National scope of NAWQA water-quality sample- and laboratory-result data and other supporting information obtained from NWIS systems hosted by individual Water...

  1. Evaluation of the Quality Control Program for Diagnostic Radiography and Fluoroscopy Devices in Syria during 2005-2013

    Directory of Open Access Journals (Sweden)

    M. H. Kharita

    2017-06-01

    Full Text Available Introduction: Extensive use of diagnostic radiology is the largest contributor to total population radiation doses. Thus, appropriate equipment and safe practice are necessary for good-quality images with optimal doses. This study aimed to perform quality control (QC audit for radiography and fluoroscopy devices owned by private sector in Syria (2005-2013 to verify compliance of performance of X-ray machines with the regulatory requirements stipulated by the national regulatory body. Materials and Methods: In this study, QC audit included 487 X-ray diagnostic machines, (363 radiography and 124 fluoroscopy devices, installed in 306 medical diagnostic radiology centers in 14 provinces in Syria. We employed an X-ray beam analyzer device (NERO model 8000, Victoreen, USA, which was tested and calibrated at the National Secondary Standard Dosimetry Laboratory traceable to the IAEA Network of Secondary Standard Dosimetry Laboratories. Standard QC tool kits were used to evaluate tube and generator of the X-ray machines, which constituted potential (kVp, timer accuracy, radiation output consistency, tube filtration, small and large focal spot sizes, X-ray beam collimation and alignment, as well as high- and low-resolution and entrance surface dose in fluoroscopy. Results: According to our results, most of the assessed operating parameters were in compliance with the standards stipulated by the National Regulatory Authority. In cases of noncompliance for the assessed parameters, maximum value (28.77% pertained to accuracy of kVp calibration for radiography units, while the lowest value (2.42% belonged to entrance surface dose in fluoroscopy systems. Conclusion: Effective QC program in diagnostic radiology leads to obtaining information regarding quality of radiology devices used for medical diagnosis and minimizing the doses received by patients and medical personnel. The findings of this QC program, as the main part of QA program, illustrated that most

  2. Evaluating Internal Communication: The ICA Communication Audit.

    Science.gov (United States)

    Goldhaber, Gerald M.

    1978-01-01

    The ICA Communication Audit is described in detail as an effective measurement procedure that can help an academic institution to evaluate its internal communication system. Tools, computer programs, analysis, and feedback procedures are described and illustrated. (JMF)

  3. Notification: Purchase Card and Convenience Check Audit

    Science.gov (United States)

    Project #OA-FY13-0116, April 11, 2013. The U.S. Environmental Protection Agency, Office of Inspector General, is beginning the fieldwork phase of its audit of the agency’s purchase card and convenience check programs.

  4. Lessons in redesigning a quality program across the continuum.

    Science.gov (United States)

    Brown, Diane Storer; Church, Lauri; Heywood, Terry; Hills, John F; McCarthy, Sarah; Serway, Cindy

    2003-01-01

    The Kaiser Permanente North East Bay service area redesigned its quality program beginning in 1995, to better mirror how care was provided across the continuum. The old model had evolved over time, was based on departmental structure, and did not focus on all patient populations. The purpose of this article is to describe the redesign process, the quality model implemented, and future directions, with the hope that the lessons learned will provide other healthcare quality professionals some of the knowledge needed and, perhaps, the courage to "design" their quality programs.

  5. Overview of the EPA quality system for environmental programs

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, G.L. [Environmental Protection Agency, Research Triangle Park, NC (United States)

    1993-12-31

    Formalized quality assurance program requirements for the U.S. Environmental Protection Agency (EPA) have been established for more than a decade. During this period, the environmental issues and concerns addressed by the EPA have changed. Many issues, such as ozone depletion and global climate warming, have become international concerns among the world environmental community. Other issues, such as hazardous waste cleanup and clean air, remain a focus of national environmental concerns. As the environmental issues of the 1980`s evolved, the traditional quality assurance (QA) program was transformed through the use of quality management principles into a Quality System to help managers meet the needs of the 1990`s and beyond.

  6. Nutrition Program Quality Assurance through a Formalized Process of On-Site Program Review

    Science.gov (United States)

    Paddock, Joan Doyle; Dollahite, Jamie

    2012-01-01

    A protocol for a systematic onsite review of the Expanded Food and Nutrition Education Program and Supplemental Nutrition Assistance Program-Education was developed to support quality programming and ensure compliance with state guidelines and federal regulations. Onsite review of local nutrition program operations is one strategy to meet this…

  7. Nutrition Program Quality Assurance through a Formalized Process of On-Site Program Review

    Science.gov (United States)

    Paddock, Joan Doyle; Dollahite, Jamie

    2012-01-01

    A protocol for a systematic onsite review of the Expanded Food and Nutrition Education Program and Supplemental Nutrition Assistance Program-Education was developed to support quality programming and ensure compliance with state guidelines and federal regulations. Onsite review of local nutrition program operations is one strategy to meet this…

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

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

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

  9. Performance objectives and criteria for conducting DOE environmental audits

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-01-01

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

  10. Examining Quality Management Audits in Nuclear Medicine Practice as a lifelong learning process: opportunities and challenges to the nuclear medicine professional and beyond.

    Science.gov (United States)

    Pascual, Thomas N B

    2016-08-01

    This essay will explore the critical issues and challenges surrounding lifelong learning for professionals, initially exploring within the profession and organizational context of nuclear medicine practice. It will critically examine how the peer-review process called Quality Management Audits in Nuclear Medicine Practice (QUANUM) of the International Atomic Energy Agency (IAEA) can be considered a lifelong learning opportunity to instill a culture of quality to improve patient care and elevate the status of the nuclear medicine profession and practice within the demands of social changes, policy, and globalization. This will be explored initially by providing contextual background to the identity of the IAEA as an organization responsible for nuclear medicine professionals, followed by the benefits that QUANUM can offer. Further key debates surrounding lifelong learning, such as compulsification of lifelong learning and impact on professional change, will then be weaved through the discussion using theoretical grounding through a qualitative review of the literature. Keeping in mind that there is very limited literature focusing on the implications of QUANUM as a lifelong learning process for nuclear medicine professionals, this essay uses select narratives and observations of QUANUM as a lifelong learning process from an auditor's perspective and will further provide a comparative perspective of QUANUM on the basis of other lifelong learning opportunities such as continuing professional development activities and observe parallelisms on its benefits and challenges that it will offer to other professionals in other medical speciality fields and in the teaching profession.

  11. Data Quality Assurance Program Plan for NRC Division of Risk Analysis Programs at the INL

    Energy Technology Data Exchange (ETDEWEB)

    Sattison, Martin B. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Wierman, Thomas E. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Vedros, Kurt G. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Germain, Shawn W. St. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Eide, Steven A. [Idaho National Lab. (INL), Idaho Falls, ID (United States); Sant, Robert L. [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2009-07-01

    The Division of Risk Analysis (DRA), Office of Nuclear Regulatory Research (RES), must ensure that the quality of the data that feed into its programs follow Office of Management and Budget (OMB) and U.S. Nuclear Regulatory Commission (NRC) guidelines and possibly other standards and guidelines used in nuclear power plant risk analyses. This report documents the steps taken in DRA’s Data Quality Improvement project (Job Control Number N6145) to develop a Data Quality Assurance Program Plan. These steps were 1. Conduct a review of data quality requirements 2. Review current data programs, products, and data quality control activities 3. Review the Institute of Nuclear Power Operation (INPO) Equipment Performance and Information Exchange (EPIX) data quality programs and characterize the EPIX data quality and uncertainty 4. Compare these programs, products, and activities against the requirements 5. Develop a program plan that provides assurance that data quality is being maintained. It is expected that the Data Quality Assurance Program Plan will be routinely implemented in all aspects of future data collection and processing efforts and that specific portions will be executed annually to provide assurance that data quality is being maintained.

  12. An audit of hospital based outpatient infusions and a pilot program of community-based monoclonal antibody infusions.

    LENUS (Irish Health Repository)

    Doran, J-P

    2012-02-01

    INTRODUCTION: Infliximab, a chimeric monoclonal antibody to tumour necrosis factor alpha, is administered as an intravenous infusion requiring a costly hospital day case or inpatient admission. METHODS: An audit of all current therapies given by intravenous infusions in an outpatient setting in St Vincent\\'s University Hospital (SVUH) was undertaken. Furthermore, in conjunction with TCP homecare, we established in a general practise health clinic, the first Irish community infusion centre for the administration of infliximab in August 2006. RESULTS: All outpatient departments indicated that they would favour a centralized hospital infusion unit. There were no adverse events and the mean global satisfaction improved in the community infliximab infusion pilot programme of seven patients. CONCLUSION: This study suggests efficiencies in providing centralized infusion facilities, while the community based infusion of infliximab is feasible and safe in this small cohort and identifies the community infusion unit as a viable and cost efficient alternative for administration of infliximab.

  13. Quality of secondary preservice mathematics teacher education programs

    OpenAIRE

    Gómez, Pedro

    2005-01-01

    Characterizing the quality of teacher education programs and courses Supported by the Ministry of Science and Technology Working for three years Three universities working on secondary mathematics pre- service teacher education Almeria, Cantabria and Granada With a common model

  14. PROCESO DE AUDITORÍA DE LA CALIDAD PARA LA ACTIVIDAD PRODUCTIVA EN LA UNIVERSIDAD DE LAS CIENCIAS INFORMÁTICAS (UCI / AUDIT PROCESS OF QUALITY FOR THE PRODUCTIVE ACTIVITY AT THE INFORMATIC SCIENCES UNIVERSITY (UCI

    Directory of Open Access Journals (Sweden)

    Dialexis Acosta-Molina

    2011-06-01

    Full Text Available

    En el aseguramiento de la calidad se realizan varias actividades donde se incluyen las auditorías de la calidad, las cuales son empleadas para verificar y evaluar las actividades relacionadas con la calidad en el seno de una organización. En la actualidad, los temas relativos a esta materia cobran cada vez más relevancia, tanto a nivel nacional, como internacional, pero poca en su aplicación a los proyectos de desarrollo de software y específicamente en la determinación de criterios de auditoría y técnicas para la recopilación de las evidencias. El enfoque a la generalidad de procesos, procedimientos y normas, así como la no aplicación a los proyectos de desarrollo de software, han permitido trazar como objetivo del presente trabajo, el diseño e implementación de un proceso de auditoría de la calidad para la actividad productiva en la Universidad de las Ciencias Informáticas (UCI. El proceso diseñado permite evaluar el grado de cumplimiento de los procedimientos, lineamientos y disposiciones establecidos en los proyectos de desarrollo de software de la organización. Consta de cinco subprocesos principales y se valida, realizando auditorías a 32 proyectos de desarrollo de software, lográndose reducir en un 82 % las debilidades encontradas en 22 de ellos.

    Abstract

    In the quality assurance process there are some activities which include quality audits. They are employed to verify and evaluate the activities related to quality within the organization. At present, themes related to quality audits are becoming more important, both nationally and internationally; nevertheless they have few applications to software development projects, specifically on determination of audit criteria and techniques for evidence compilation. The approach to the generality of processes, procedures and standards about audits, as well as the non-application to software development projects, have allowed to draw as objective

  15. Hospital value-based purchasing (VBP) program: measurement of quality and enforcement of quality improvement.

    Science.gov (United States)

    Szablowski, Katarzyna M

    2014-01-01

    VBP program is a novel medicare payment estimatin tool used to encourage clinical care quality improvement as well as improvement of patient experience as a customer of a health care system. The program utilizes well established tools of measuring clinical care quality and patient satisfaction such as the hospital IQR program and HCAHPS survey to estimate Medicare payments and encourage hospitals to continuosly improve the level of care they provide.

  16. National Standards for Quality Online Programs

    Science.gov (United States)

    Pape, Liz; Wicks, Matthew

    2009-01-01

    The mission of the International Association for K-12 Online Learning, iNACOL, is to ensure all students have access to a world-class education and quality online learning opportunities that prepare them for a lifetime of success. This document, the International Association for K-12 Online Learning's (iNACOL) "National Standards for Quality…

  17. The basics of IT audit purposes, processes, and practical information

    CERN Document Server

    Gantz, Stephen D

    2013-01-01

    The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistent

  18. Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.

    Science.gov (United States)

    Homb, Nicole M; Sheybani, Shayan; Derby, Dustin; Wood, Kurt

    2014-10-01

    Objective : The objective of this study was to investigate the association of a clinical documentation quality improvement program using audit-feedback with clinical compliance to indicators of quality chart documentation. Methods : This was an analysis of differences between adherence to quality indicators of chiropractic record documentation and audit-feedback intervention (feedback report only vs. feedback report with one-on-one educational consultation) at different campuses. Comparisons among groups were analyzed using analysis of variance (ANOVA), Tukey or Dunnett post hoc tests, and Cohen's d effect size estimates. Results : There was a significant increase in the mean percentile compliance in 2 of 5 compliance areas and 1 of 11 compliance objectives. Campus B demonstrated significantly higher levels of compliance relative to campus A and/or campus C in 5 of 5 compliance areas and 7 of 11 compliance objectives. Across-campus comparisons indicated that the compliance area Review (Non-Medicare) Treatment Plan [F(2,18) = 17.537, p importance for clinical compliance practice. Conclusions : Feedback of performance improved compliance to indicators of quality health record documentation, especially when baseline adherence is relatively low. Required educational consultations with clinicians combined with audit-feedback were no more effective at increasing compliance to indicators of quality health record documentation than audit-feedback alone.

  19. Family and Community Perceptions of Quality in Juvenile Justice Programs

    Science.gov (United States)

    Selber, Katherine; Streeter, Calvin

    2004-01-01

    The conceptualization and empirical assessment of service quality in juvenile justice remains limited. There are few reports on programmatic attempts to assess satisfaction in juvenile justice programs or attempts to include what constitutes quality of service from multiple customer perspectives. This article describes a potential model, the Gap…

  20. Quality Assurance Program Plan for radionuclide airborne emissions monitoring

    Energy Technology Data Exchange (ETDEWEB)

    Vance, L.M.

    1993-07-01

    This Quality Assurance Program Plan (QAPP) describes the quality assurance requirements and responsibilities for radioactive airborne emissions measurements activities from regulated stacks are controlled at the Hanford Site. Detailed monitoring requirements apply to stacks exceeding 1% of the standard of 10 mrem annual effective dose equivalent to the maximally exposed individual from operations of the Hanford Site.

  1. Guide for Program Quality Review: High School.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    As the 21st century approaches, more students than ever need to be educated to higher levels so that they can: (1) compete successfully in the increasingly technological job market; (2) participate in the democratic system; and (3) develop strong moral and ethical values and the ability to reach their individual potentials. The new Program Quality…

  2. Internal Audit Supervision and Quality Control of Hospital Management Information System%医院管理信息系统内部审计监督和质量控制

    Institute of Scientific and Technical Information of China (English)

    钱宁

    2013-01-01

    HMIS is gradually used in the modern hospital information management process. The function of internal audit for hospital management information system is analyzed in this paper and it is known that internal audit is the key link for management information system to work effectively. The main method and applications of internal audit of HMIS are analyzed, pointing out that after the application of HMIS, its connecting point with the hospital should be found so as to enhance the internal audit supervision and quality control of hospital management information system.%HMIS在医院现代信息化经营管理过程中,已经逐渐被医院所采用。本文分析了内部审计应用于医院管理信息系统的作用,了解到内部审计是管理信息系统有效发挥作用的关键环节。分析了HMIS内部审计的主要方法和应用情况,指出,在应用HMIS以后,应该找到其与医院管理的切合点,从而加强医院管理信息系统内部审计监督和质量控制。

  3. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  4. 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. 40 CFR 63.176 - Quality improvement program for pumps.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 9 2010-07-01 2010-07-01 false Quality improvement program for pumps... improvement program for pumps. (a) In Phase III, if, on a 6-month rolling average, the greater of either 10 percent of the pumps in a process unit (or plant site) or three pumps in a process unit (or plant...

  6. 40 CFR 63.1035 - Quality improvement program for pumps.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 10 2010-07-01 2010-07-01 false Quality improvement program for pumps... improvement program for pumps. (a) Criteria. If, on a 6-month rolling average, at least the greater of either 10 percent of the pumps in a process unit or affected facility (or plant site) or three pumps in...

  7. 10 CFR 830.121 - Quality Assurance Program (QAP).

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Quality Assurance Program (QAP). 830.121 Section 830.121... Assurance Program (QAP). (a) Contractors conducting activities, including providing items or services, that... must: (1) Submit a QAP to DOE for approval and regard the QAP as approved 90 days after...

  8. Quality of Care in Family Planning Program in China

    Institute of Scientific and Technical Information of China (English)

    Zhen-ming XIE; Hong-yan LIU

    2006-01-01

    Objective To sum up the theory of quality care according to the experience of F.P. program in China.Methods The author summarized the QOC theory and draw on its experiences and strength in family planning program in China.Results The theory facilitated the earnest program of the population and family planning program during the tenth five-year plan period, benefited the realization of the innovation of system and mechanism in population and family planning work, and the creation of a nice population environment for the healthy social and economic development in China.Conclusion The development of QOC has displayed a conspicuous theory in China's family planning program.

  9. A Faculty Development Program can result in an improvement of the quality and output in medical education, basic sciences and clinical research and patient care.

    Science.gov (United States)

    Dieter, Peter Erich

    2009-07-01

    The Carl Gustav Carus Faculty of Medicine, University of Technology Dresden, Germany, was founded in 1993 after the reunification of Germany. In 1999, a reform process of medical education was started together with Harvard Medical International.The traditional teacher- and discipline-centred curriculum was displaced by a student-centred, interdisciplinary and integrative curriculum, which has been named Dresden Integrative Patient/Problem-Oriented Learning (DIPOL). The reform process was accompanied and supported by a parallel-ongoing Faculty Development Program. In 2004, a Quality Management Program in medical education was implemented, and in 2005 medical education received DIN EN ISO 9001:2000 certification. Quality Management Program and DIN EN ISO 9001:2000 certification were/are unique for the 34 medical schools in Germany.The students play a very important strategic role in all processes. They are members in all committees like the Faculty Board, the Board of Study Affairs (with equal representation) and the ongoing audits in the Quality Management Program. The Faculty Development program, including a reform in medical education, the establishment of the Quality Management program and the certification, resulted in an improvement of the quality and output of medical education and was accompanied in an improvement of the quality and output of basic sciences and clinical research and interdisciplinary patient care.

  10. Implementation of the External Quality Assessment Program in Brazil.

    Science.gov (United States)

    Fleury, Marcos Kneip; Menezes, Maria Elizabeth; Correa, José Abol

    2017-02-15

    The External Quality Assessment (EQA) in Brazil is performed by the National Health Ministry for diseases that are under supervision of Public Health Department. In addition to the government program, the Brazilian Society of Clinical Analysis and the Brazilian Society of Medical Pathology are allowed to provide their programs under the Supervision of National Agency for Sanitary Surveillance (ANVISA) that regulates laboratories to perform EQA programs.

  11. 工程造价审计风险分析及规避对策%The Audit Risk Analysis and Evasion Measures of Project Cost

    Institute of Scientific and Technical Information of China (English)

    周鹏

    2013-01-01

    By strengthening the risk awareness, improving the overal quality of the audit staff, standardizing the audit prog-ram, and improving the audit quality so that can ef ectively control, prevent and resolve the audit risk. In this article, the author starts from the status quo of the project cost audit to an-alyze the primary causes and types of audit risk, and puts for-ward the countermeasures of how to guard against the risk of the project cost audit.%  只有强化风险意识、提高审计人员的综合素质、规范审计工作程序、提高审计质量,才能有效地控制、防范和化解审计风险。本文从工程造价审计的现状出发,分析了审计风险的种类及其存在的根本原因,并提出了如何防范工程造价审计风险的对策。

  12. 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.

  13. 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...

  14. Family Income, Parent Education, and Perceived Constraints as Predictors of Observed Program Quality and Parent Rated Program Quality

    Science.gov (United States)

    Torquati, Julia C.; Raikes, Helen H.; Huddleston-Casas, Catherine A.; Bovaird, James A.; Harris, Beatrice A.

    2011-01-01

    Observed child care quality and parent perceptions of child care quality received by children in poor (below Federal Poverty Line, FPL), low-income (between FPL and 200% of FPL), and non-low-income families were examined. Observations were completed in 359 center- and home-based child care programs in four Midwestern states and surveys were…

  15. Family Income, Parent Education, and Perceived Constraints as Predictors of Observed Program Quality and Parent Rated Program Quality

    Science.gov (United States)

    Torquati, Julia C.; Raikes, Helen H.; Huddleston-Casas, Catherine A.; Bovaird, James A.; Harris, Beatrice A.

    2011-01-01

    Observed child care quality and parent perceptions of child care quality received by children in poor (below Federal Poverty Line, FPL), low-income (between FPL and 200% of FPL), and non-low-income families were examined. Observations were completed in 359 center- and home-based child care programs in four Midwestern states and surveys were…

  16. Final disposition and quality auditing of the rehabilitation process in wild raptors admitted to a Wildlife Rehabilitation Centre in Catalonia, Spain, during a twelve year period (1995-2007).

    Science.gov (United States)

    Molina-López, Rafael A; Casal, Jordi; Darwich, Laila

    2013-01-01

    Variability in reporting and classification methods in previous published data of the final dispositions in the rehabilitation of wild raptors makes use of this data limited in trying to audit the quality of the rehabilitation process. Crude as well as stratified disposition rates are needed if quality auditing of the rehabilitation process is to be adequately performed. Final dispositions of 6221 hospitalized wild raptors admitted at a wildlife rehabilitation centre (WRC) of Catalonia during 1995-2007 were analyzed. These dispositions were calculated as the euthanasia (Er), unassisted mortality (Mr), release (Rr) and captivity rates (Cr)., time to death (Td) for dead and euthanized raptors, and length of stay for released (Tr) raptors was estimated. Stratified analyses by main causes of admission and clinical signs were performed. THE DISPOSITION FOR THE TOTAL POPULATION WERE: Er = 30.6%, Mr = 19.1%, Rr = 47.2%, and Cr = 3%. By main causes of admission, Er was higher in the trauma category (34.2%), whereas Mr was found similar between trauma (37.4%) and non-trauma categories (34.8%). The highest Rr was observed for the orphaned group (77.9%). Furthermore, Cr was low in all the categories (rehabilitation should include the crude and stratified rates (Er, Mr, Rr, and Cr), by causes and clinical presentation, as well as Td and Tr, to allow meaningful auditing of the rehabilitation process quality.

  17. Final Disposition and Quality Auditing of the Rehabilitation Process in Wild Raptors Admitted to a Wildlife Rehabilitation Centre in Catalonia, Spain, during a Twelve Year Period (1995–2007)

    Science.gov (United States)

    Molina-López, Rafael A.; Casal, Jordi; Darwich, Laila

    2013-01-01

    Background Variability in reporting and classification methods in previous published data of the final dispositions in the rehabilitation of wild raptors makes use of this data limited in trying to audit the quality of the rehabilitation process. Crude as well as stratified disposition rates are needed if quality auditing of the rehabilitation process is to be adequately performed. Methodology Final dispositions of 6221 hospitalized wild raptors admitted at a wildlife rehabilitation centre (WRC) of Catalonia during 1995–2007 were analyzed. These dispositions were calculated as the euthanasia (Er), unassisted mortality (Mr), release (Rr) and captivity rates (Cr)., time to death (Td) for dead and euthanized raptors, and length of stay for released (Tr) raptors was estimated. Stratified analyses by main causes of admission and clinical signs were performed. Results The disposition for the total population were: Er  = 30.6%, Mr = 19.1%, Rr  = 47.2%, and Cr  = 3%. By main causes of admission, Er was higher in the trauma category (34.2%), whereas Mr was found similar between trauma (37.4%) and non-trauma categories (34.8%). The highest Rr was observed for the orphaned group (77.9%). Furthermore, Cr was low in all the categories (rehabilitation should include the crude and stratified rates (Er, Mr, Rr, and Cr), by causes and clinical presentation, as well as Td and Tr, to allow meaningful auditing of the rehabilitation process quality. PMID:23613722

  18. Audit Techniques for Service Oriented Architecture Applications

    Directory of Open Access Journals (Sweden)

    Liviu Adrian COTFAS

    2010-01-01

    Full Text Available The Service Oriented Architecture (SOA approach enables the development of flexible distributed applications. Auditing such applications implies several specific challenges related to interoperability, performance and security. The service oriented architecture model is described and the advantages of this approach are analyzed. We also highlight several quality attributes and potential risks in SOA applications that an architect should be aware when designing a distributed system. Key risk factors are identified and a model for risk evaluation is introduced. The top reasons for auditing SOA applications are presented as well as the most important standards. The steps for a successful audit process are given and discussed.

  19. 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.

  20. [Impact of a quality program in hemodialysis].

    Science.gov (United States)

    Arenas, M D; Alvarez-Ude, F; Egea, J J; Gill, M T; Amoedo, M L; Millán, I; Soriano, A; Sirvent, A E

    2004-01-01

    One of the requirements of a health care quality management system is to be able to established clinical performance measures (CPM) for its key organisation processes. We described some of the performance measurement that has been used in our hemodialysis unit, since the implementation in the year 2001, of a Quality Management System (QMS). We analyze and compare the effect that the introduction of a ISO 9002 based QMS had in our CPM during the period 2001-2002 (post QMS) vs. the two previous years -1999-2000- (pre QMS). We defined several CPM for assessment of hemodialysis adequacy and medical management that covered : Anemia, iron status renal osteodystrophy, hemodialysis prescription and nutritional status , follow up of the established guidelines for vascular access care and prevention of nosocomial infections water quality and general performance outcome like annual crude mortality rate and hospitalization (express as hospital days/patient year). No significant difference was found between both periods regarding annual crude mortality( pre QMS 8.37% vs post QMS 8.95%) or the hospitalization rate ( pre 0.47 patient-days vs. post 0.52 patient-days) . There was a significant difference after implementation of the quality system in the average hemoglobin levels (pre 11.3 +/- 1.5 vs. post 11.9+ +/- .5 p 1.2 (pre 1.41 +/- 0.26 vs. post 1.50 +/- 0.33 pTSI) was unchanged (pre 27.98 +/- 14.39 vs.. post 29.4 +/- 16.66 p=0.11). There was a significant decrease in the average PTH levels (pre 234.9 +/- 285 vs. post 174 +/- 174 p300 pg/ml (pre 23.7% vs. post 16.4% p1.55 vs. post 5.01 +/- 1.47 p11 mg/dl (pre 14.6% vs. post 11% p6 g/dl (pre 34% post 21.5% p1.5% vs. post 10. 1%). The number of native A-V vascular access was similar in both periods and above the current DOQI Recommendations. Nevertheless, there was a gradual decrease in native A-V fistula, associated with an increase on the use of permanent catheters. The number of incident patients with a permanent catheter as

  1. GROWTH OF MANAGERIAL PERFORMANCE BY IMPROVING AUDITING ACTIVITY

    Directory of Open Access Journals (Sweden)

    Daniel DĂNECI-PĂTRĂU

    2014-04-01

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

  2. 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 ...

  3. 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...

  4. The role of the EPA radiation quality assurance program in the measurement quality assurance accreditation program for radioassay laboratories

    Energy Technology Data Exchange (ETDEWEB)

    Grady, T.M. [Environmental Monitoring Systems Laboratory, Las Vegas, NV (United States)

    1993-12-31

    As the nature and extent of radiological contamination becomes better documented and more public, radioanalytical laboratories are faced with a constantly expanding variety of new and difficult analytical requirements. Concurrent with those requirements is the responsibility to provide customers, regulatory officials, or the public with defensible data produced in an environment of verifiable, controlled quality. To meet that need, a quality assurance accreditation program for radioassay laboratories has been proposed by the American National Standards Institute (ANSI). The standard will provide the organizational framework and functional requirements needed to assure the quality of laboratory outputs. Under the proposed program, the U.S. Environmental Protection Agency`s (EPA`s) Laboratory Intercomparison Program plays a key role as a reference laboratory. The current and proposed roles of the EPA Intercomparison Program are discussed, as are the functional relationships between EPA, the accreditating organization, and the service and monitoring laboratories.

  5. 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.

  6. 32 CFR Appendix D to Part 290 - Audit Working Papers

    Science.gov (United States)

    2010-07-01

    ... National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) FREEDOM OF INFORMATION ACT PROGRAM DEFENSE CONTRACT AUDIT AGENCY (DCAA) FREEDOM OF INFORMATION ACT PROGRAM Pt... interviews and inquiries, and other available sources. Audit working papers may also include contract briefs...

  7. A Research on Environmental Performance Audit Indicator System by Government Based on Regional Development Quality%基于区域发展质量的政府环境绩效审计指标体系研究

    Institute of Scientific and Technical Information of China (English)

    秦德智; 卜臣

    2015-01-01

    The environment is the foundation of human survival and development. Environmental performance audit in the re-lationship between coordinated development and environmental protection is of great significance. Standing on the ground of government audit to guide regional development from macro level, analyzing the influence of purposes and contents of audit on the construction of audit indicator system, this paper finds out that the audit indicator system is divided into three dimensions:environmental quality indicators, interaction between environment and development indicators and decision-making and action indicators. The three mutually driven dimensions work together to reach a sustainable development. Through breaking down each dimension respectively according to the environmental elements,direction of interaction between environment and develop-ment and governmental responsibilities step by step, a feasible environmental performance audit indicator system is built up, which plays a guiding role on improving the quality of regional development.%环境是人类赖以生存和发展的基础,政府环境绩效审计在协调发展与环境的相互关系中具有重要的意义。站在政府审计指导区域宏观发展的立场,分析审计目的和审计内容对审计指标体系构建的影响,将政府环境绩效审计指标体系划分为环境质量指标、发展与环境相互作用指标和决策与行动指标三个相互驱动的维度共同展现可持续发展目标,三个维度分别按环境要素、发展与环境相互作用方向、政府职责层层分解,构建切实可行的政府环境绩效审计指标体系,充分发挥政府环境绩效审计对提高区域发展质量的指导作用。

  8. Quality Matters: A Faculty-Centred Program to Assure Quality in Online Course Design

    Science.gov (United States)

    Shattuck, Kay

    2010-01-01

    One of the dilemmas faced by today's faculty is assuring quality in online courses. As one solution to that dilemma, Quality Matters (QM), a program of MarylandOnline, built a rubric of design standards informed by existing research literature and best practices. The rubric was implemented within a faculty-centred, peer review process in which…

  9. Audits Made Simple

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-04-09

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

  10. National Ignition Facility quality assurance program plan revision 2

    Energy Technology Data Exchange (ETDEWEB)

    Wolfe, C R

    1998-06-01

    NIF Project activities will be conducted in a manner consistent with the guidance and direction of the DOE Order on Quality Assurance (414.1), the LLNL QA Program, and the Laser Directorate QA Plan. Quality assurance criteria will be applied in a graded manner to achieve a balance between the rigor of application of QA measures and the scale, cost, and complexity of the work involved. Accountability for quality is everyone's, extending from the Project Manager through established lines of authority to all Project personnel, who are responsible for the requisite quality of their own work. The NLF QA Program will be implemented by personnel conducting their activities to meet requirements and expectations, according to established plans and procedures that reflect the way business is to be conducted on the Project.

  11. Practice-audit-publish: A practice reflection.

    Science.gov (United States)

    Ferrari, Robert

    2016-12-01

    Practice audits are useful opportunities to improve practice efficiency and effectiveness, reduce clinical errors, demonstrate quality care to stakeholders, promote high standards of practice, lower the risk of liability, and foster practice change. However, a benefit that is usually overlooked is the possibility of publication of the results of a practice audit. Publication (research) has a number of benefits for the clinician, including skill development as a scholar, communicator, professional, and collaborator. A practice audit is beneficial to an individual physician; furthermore, publication of the audit results could be beneficial for many others such as health care providers, patients, and other stakeholders in a health care system. The problem is that practice audits often begin without a clear plan. The important steps in planning and carrying out a practice audit can be captured by thinking about how a research publication evolves. Thus, a good researcher is a good practice auditor. This paper reviews the author's experience and provides examples and directions of the process of practice-audit-publish.

  12. Quality assurance programs developed and implemented by the US Department of Energy`s Analytical Services Program for environmental restoration and waste management activities

    Energy Technology Data Exchange (ETDEWEB)

    Lillian, D.; Bottrell, D. [Dept. of Energy, Germntown, MD (United States)

    1993-12-31

    The U.S. Department of Energy`s (DOE`s) Office of Environmental Restoration and Waste Management (EM) has been tasked with addressing environmental contamination and waste problems facing the Department. A key element of any environmental restoration or waste management program is environmental data. An effective and efficient sampling and analysis program is required to generate credible environmental data. The bases for DOE`s EM Analytical Services Program (ASP) are contained in the charter and commitments in Secretary of Energy Notice SEN-13-89, EM program policies and requirements, and commitments to Congress and the Office of Inspector General (IG). The Congressional commitment by DOE to develop and implement an ASP was in response to concerns raised by the Chairman of the Congressional Environment, Energy, and Natural Resources Subcommittee, and the Chairman of the Congressional Oversight and Investigations Subcommittee of the Committee on Energy and Commerce, regarding the production of analytical data. The development and implementation of an ASP also satisfies the IG`s audit report recommendations on environmental analytical support, including development and implementation of a national strategy for acquisition of quality sampling and analytical services. These recommendations were endorsed in Departmental positions, which further emphasize the importance of the ASP to EM`s programs. In September 1990, EM formed the Laboratory Management Division (LMD) in the Office of Technology Development to provide the programmatic direction needed to establish and operate an EM-wide ASP program. In January 1992, LMD issued the {open_quotes}Analytical Services Program Five-Year Plan.{close_quotes} This document described LMD`s strategy to ensure the production of timely, cost-effective, and credible environmental data. This presentation describes the overall LMD Analytical Services Program and, specifically, the various QA programs.

  13. Pengembangan Audit Dokumentasi Keperawatan di Ruang Perawatan Intensif RS Santa Elisabeth Medan

    OpenAIRE

    Novitarum, Lilis

    2015-01-01

    Audit of nursing documentation is a continuous activities to assess quality of nursing services directly to improve the quality. Audit of nursing documentation helps nurses to behave and act prudently in performing nursing care to clients in order to minimize errors in performing their duties. This study aimed at developing an audit of nursing documentation audit in the Intensive Care Room. This study design was an action research. Which instrument of data collection techniques used were g...

  14. A comprehensive audit of nursing record keeping practice.

    Science.gov (United States)

    Griffiths, Paul; Debbage, Samantha; Smith, Alison

    Good quality record keeping is essential to safe and effective patient care. To ensure that high standards of record keeping are maintained, regular clinical audit should be undertaken. This article describes an audit and re-audit of nursing record keeping at Sheffield Teaching Hospital NHS Foundation Trust. The article demonstrates improving audit data in 2005 and 2006 and describes how audit and the resulting recommendations and action plans can result in real improvements in the quality of record keeping. The keys to success in this ongoing audit programme are identified as stakeholder involvement, support from the senior nurses in the organization and the use of the data for both local and trust-wide purposes.

  15. An Internet-based external quality assessment in cytogenetics that audits a laboratory's analytical and interpretative performance.

    Science.gov (United States)

    Hastings, Rosalind J; Maher, Eddy J; Quellhorst-Pawley, Bettina; Howell, Rodney T

    2008-10-01

    A novel approach to external quality assessment (EQA) using the Internet mimics the diagnostic situation so that multiple tests can be requested and EQA cases can be 'tailor made' to address a specific chromosome syndrome, disease, or clinical dilemma. The web-based EQA system was trialled on a large UK EQA scheme, UK NEQAS for Clinical Cytogenetics. It has also been used to implement a new Cytogenetics European Quality Assessment scheme, CEQA, set up with the intention of providing laboratories in countries without access to a local EQA scheme the opportunity of participation in EQA. Overall, Internet-based EQA allows for a varied EQA programme. Poor performance was detected in both CEQA and UK NEQAS constitutional EQA schemes and also in the UK NEQAS oncology EQA scheme. The Internet-based EQA overcomes submission delays due to international surface mail. There is also a reduction in administration and assessors' time compared to a retrospective EQA involving the submission of unique cases for EQA assessment, as participants analyse the same three Internet-based EQA cases simultaneously. Many EU27 (EU member states) laboratories still do not participate in their national EQA schemes, so until EQA participation becomes mandatory as a component of compulsory laboratory accreditation, the quality of laboratory diagnostic service is unpredictable.

  16. NIF Project Quality Assurance Program Plan Revision E

    Energy Technology Data Exchange (ETDEWEB)

    Dun, C; Brereton, S; Yatabe, J; Moses, E I

    2001-06-01

    The National Ignition Facility (NIF) is a key constituent of the Department Energy's (DOE's) Stockpile Stewardship Program. The NIF will use inertial confinement fusion (ICF) to produce ignition and energy gain in ICF targets and will perform weapons physics, weapons effects, and high-energy-density experiments in support of national security and civilian objectives. The primary mission of the NIF Project is the design and construction of the facility and equipment, acceptance testing, and activation. To accomplish this mission, the LLNL Director created the NIF Programs Directorate, and within that Directorate, the NIF Project Office to organize and manage the Project. The NIF Project Office establishes this QA Program to ensure its success. This QA Program Plan (QAPP) defines and describes the program--the management system--for specifying, achieving, and assuring the quality of all NIF Project work consistent with the policies of LLNL and the NIF Programs Directorate.

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

    Directory of Open Access Journals (Sweden)

    Ciprian-Costel Munteanu

    2015-06-01

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

  18. [Quality of food: perceptions of 'Bolsa Familia' program participants].

    Science.gov (United States)

    Uchimura, Kátia Yumi; Bosi, Maria Lúcia Magalhães; Lima, Flávia Emília Leite de; Dobrykopf, Vanessa França

    2012-03-01

    This study deals with perceptions of beneficiaries of the 'Bolsa Familia' Program, in Curitiba, southern Brazil, about their feeding habits. To understand the perceptions of participants of the 'Bolsa Família' Program on the quality of their food. A qualitative study based on the critical-interpretive tradition, which used individual interviews as a technique for gathering empirical data from the informants. The study included 38 individuals, members of families included in the program. The discursive content was recorded on digital media and, thereafter, transcribed and analyzed. After categorization, three main themes emerged: a description of food, quality of food, and feelings and experiences of individuals enrolled in the program. the acknowledgement of social vulnerability and consequent feeding habit insecurity to which such groups are subject was the main finding, as well as feelings of resignation.

  19. Beam Output Audit results within the EORTC Radiation Oncology Group network.

    Science.gov (United States)

    Hurkmans, Coen W; Christiaens, Melissa; Collette, Sandra; Weber, Damien Charles

    2016-12-15

    Beam Output Auditing (BOA) is one key process of the EORTC radiation therapy quality assurance program. Here the results obtained between 2005 and 2014 are presented and compared to previous results.For all BOA reports the following parameters were scored: centre, country, date of audit, beam energies and treatment machines audited, auditing organisation, percentage of agreement between stated and measured dose.Four-hundred and sixty-one BOA reports were analyzed containing the results of 1790 photon and 1366 electron beams, delivered by 755 different treatment machines. The majority of beams (91.1%) were within the optimal limit of ≤ 3%. Only 13 beams (0.4%; n = 9 electrons; n = 4 photons), were out of the range of acceptance of ≤ 5%. Previous reviews reported a much higher percentage of 2.5% or more of the BOAs with >5% deviation.The majority of EORTC centres present beam output variations within the 3% tolerance cutoff value and only 0.4% of audited beams presented with variations of more than 5%. This is an important improvement compared to previous BOA results.

  20. Isotope production and distribution Programs Fiscal Year (FY) 1995 Financial Statement Audit (ER-FC-96-01)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-12

    The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium and deuterium, and related isotope services. Services provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund, as established by the Fiscal Year 1990 Energy and Water Appropriations Act (Public Law 101-101). The Fiscal Year 1995 Appropriations Act (Public Law 103-316) modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Prices set for small-volume, high-cost isotopes that are needed for research may not achieve full-cost recovery. Isotope Program costs are financed by revenues from the sale of isotopes and associated services and through payments from the isotope support decision unit, which was established in the DOE fiscal year 1995 Energy, Supply, Research, and Development appropriation. The isotope decision unit finances the production and processing of unprofitable isotopes that are vital to the national interest.

  1. Quality assurance and performance improvement in intraoperative neurophysiologic monitoring programs.

    Science.gov (United States)

    Tamkus, Arvydas A; Rice, Kent S; McCaffrey, Michael T

    2013-03-01

    Quality assurance (QA) as it relates to intraoperative neurophysiological monitoring (IONM) can be defined as the systematic monitoring, evaluation, and modification of the IONM service to insure that desired standards of quality are being met. In practice, that definition is usually extended to include the concept that the quality of the IONM service will be improved wherever possible and, although there are some differences in the two terms, in this article the term QA will be understood to include quality improvement (QI) processes as well. The measurement and documentation of quality is becoming increasingly important to healthcare providers. This trend is being driven by pressures from accrediting agencies, payers, and patients. The essential elements of a QA program are described. A real-life example of QA techniques and management relevant to IONM providers is presented and discussed.

  2. Relationship between Internal Quality Audit and Quality Culture toward Implementation Consistency of ISO 9000 in Private College of Sulawesi Province, Indonesia

    Science.gov (United States)

    Mail, Abdul; Pratikto; Suparman, Sudjito; Purnomo; Santoso, Budi

    2014-01-01

    The study aims to find out the influence of internal quality process on the growth of quality culture in private college. This study is treated toward 178 lecturers of 25 private colleges in Sulawesi, Indonesia by means of questionnaire. Confirmatory factor analysis applied to assess the reliability of validity and measurement model. Relationship…

  3. Risk-based audit selection of dairy farms.

    Science.gov (United States)

    van Asseldonk, M A P M; Velthuis, A G J

    2014-02-01

    Dairy farms are audited in the Netherlands on numerous process standards. Each farm is audited once every 2 years. Increasing demands for cost-effectiveness in farm audits can be met by introducing risk-based principles. This implies targeting subpopulations with a higher risk of poor process standards. To select farms for an audit that present higher risks, a statistical analysis was conducted to test the relationship between the outcome of farm audits and bulk milk laboratory results before the audit. The analysis comprised 28,358 farm audits and all conducted laboratory tests of bulk milk samples 12 mo before the audit. The overall outcome of each farm audit was classified as approved or rejected. Laboratory results included somatic cell count (SCC), total bacterial count (TBC), antimicrobial drug residues (ADR), level of butyric acid spores (BAB), freezing point depression (FPD), level of free fatty acids (FFA), and cleanliness of the milk (CLN). The bulk milk laboratory results were significantly related to audit outcomes. Rejected audits are likely to occur on dairy farms with higher mean levels of SCC, TBC, ADR, and BAB. Moreover, in a multivariable model, maxima for TBC, SCC, and FPD as well as standard deviations for TBC and FPD are risk factors for negative audit outcomes. The efficiency curve of a risk-based selection approach, on the basis of the derived regression results, dominated the current random selection approach. To capture 25, 50, or 75% of the population with poor process standards (i.e., audit outcome of rejected), respectively, only 8, 20, or 47% of the population had to be sampled based on a risk-based selection approach. Milk quality information can thus be used to preselect high-risk farms to be audited more frequently.

  4. [Implementation of quality standard UNE-EN ISO/IEC 17043 in the External Quality Control Program of the Spanish Society of Infectious Diseases and Clinical Microbiology].

    Science.gov (United States)

    Poveda Gabaldón, Marta; Ovies, María Rosario; Orta Mira, Nieves; Serrano, M del Remedio Guna; Avila, Javier; Giménez, Alicia; Cardona, Concepción Gimeno

    2011-12-01

    The quality standard "UNE-EN-ISO 17043: 2010. Conformity assessment. General requirements for proficiency testing" applies to centers that organize intercomparisons in all areas. In the case of clinical microbiology laboratories, these intercomparisons must meet the management and technical standards required to achieve maximum quality in the performance of microbiological analysis and the preparation of test items (sample, product, data or other information used in the proficiency test) to enable them to be accredited. Once accredited, these laboratories can operate as a tool for quality control laboratories and competency assessment. In Spain, accreditation is granted by the Spanish Accreditation Body [Entidad Nacional de Acreditación (ENAC)]. The objective of this review is to explain how to apply the requirements of the standard to laboratories providing intercomparisons in the field of clinical microbiology (the organization responsible for all the tasks related to the development and operation of a proficiency testing program). This requires defining the scope and specifying the technical requirements (personnel management, control of equipment, facilities and environment, the design of the proficiency testing and data analysis for performance evaluation, communication with participants and confidentiality) and management requirements (document control, purchasing control, monitoring of complaints / claims, non-compliance, internal audits and management reviews).

  5. 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)

  6. 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...

  7. System Critical Design Audit (CDA). Books 1, 2 and 3; [Small Satellite Technology Initiative (SSTI Lewis Spacecraft Program)

    Science.gov (United States)

    1995-01-01

    Small Satellite Technology Initiative (SSTI) Lewis Spacecraft Program is evaluated. Spacecraft integration, test, launch, and spacecraft bus are discussed. Payloads and technology demonstrations are presented. Mission data management system and ground segment are also addressed.

  8. Audits of oncology units – an effective and pragmatic approach

    Directory of Open Access Journals (Sweden)

    Raymond Pierre Abratt

    2017-06-01

    Full Text Available Background. Audits of oncology units are part of all quality-assurance programmes. However, they do not always come across as pragmatic and helpful to staff. Objective. To report on the results of an online survey on the usefulness and impact of an audit process for oncology units. Methods. Staff in oncology units who were part of the audit process completed the audit self-assessment form for the unit. This was followed by a visit to each unit by an assessor, and then subsequent personal contact, usually via telephone. The audit self-assessment document listed quality-assurance measures or items in the physical and functional areas of the oncology unit. There were a total of 153 items included in the audit. The online survey took place in October 2016. The invitation to participate was sent to 59 oncology units at which staff members had completed the audit process. Results. The online survey was completed by 54 (41% of the 132 potential respondents. The online survey found that the audit was very or extremely useful in maintaining personal professional standards in 89% of responses. The audit process and feedback was rated as very or extremely satisfactory in 80% and 81%, respectively. The self-assessment audit document was scored by survey respondents as very or extremely practical in 63% of responses. The feedback on the audit was that it was very or extremely helpful in formulating improvement plans in oncology units in 82% of responses. Major and minor changes that occurred as a result of the audit process were reported as 8% and 88%, respectively. Conclusion. The survey findings show that the audit process and its self- assessment document meet the aims of being helpful and pragmatic.

  9. Tennessee Star-Quality Child Care Program: QRS Profile. The Child Care Quality Rating System (QRS) Assessment

    Science.gov (United States)

    Child Trends, 2010

    2010-01-01

    This paper presents a profile of Tennessee's Star-Quality Child Care Program prepared as part of the Child Care Quality Rating System (QRS) Assessment Study. The profile consists of several sections and their corresponding descriptions including: (1) Program Information; (2) Rating Details; (3) Quality Indicators for Center-Based Programs; (4)…

  10. 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 ...

  11. Clinical microbiology quality assurance program: a Taiwan experience.

    Science.gov (United States)

    Tsai, W C; Wu, J L; Luh, K T

    1995-05-01

    Quality assurance programs have been established during the last two decades in developed countries to promote high quality performance in clinical laboratories. In Taiwan, such a program for clinical microbiology laboratories has been in place since July 1987. It has been supported by the Department of Health, Executive Yuan, R.O.C. and was set up by the authors. The manpower status, facilities and equipment, and performance of clinical laboratories were investigated during the first year and standards of laboratory quality were recommended. Since then, under a continuing education program, we have conducted seminars, symposia, workshops, short-courses or panel discussions approximately 4 times a year. There have been about 150 participants per session and they have come from local hospitals (primary care hospitals), regional hospitals (secondary care hospitals) and medical centers (tertiary care hospitals). Proficiency test specimens or external unknown specimens were sent to all the laboratories twice a year and approximately 3 specimens were used each time for the evaluation of each laboratory's diagnostic capability and quality of service. Results indicated that there were tremendous improvements in the quality of laboratory performance. At the same time, several laboratory manuals describing the methods of quality control of clinical specimens, test procedures, media and reagents, personnel management and a compilation of reports etc. were published as guidelines of basic requirements for each level of the laboratories. For local hospital laboratories in remote areas, several regional hospitals or medical centers with high quality laboratories were selected to serve as back-ups. Our evaluation has shown that the performance and quality of service provided by most clinical microbiology laboratories in Taiwan have now reached nearly the level of those found in the so-called "developed countries".

  12. What if the audit commission visited you?

    Science.gov (United States)

    Searle, E S

    2000-07-01

    Readers will be familiar with high profile media items, like the Audit Commission investigating national public institutions, and publicising rigorous critiques of their 'value for money'. Family planning (FP) services may be interested to learn that the Audit Commission also perform 'district audits' (nothing to do with 'clinical audit') and that these can analyse broader concerns to do with quality of patient care and acceptability of services, not just efficiency. 'Out of the blue' our service was the focus of such a district audit conducted over just 3 weeks. We were asked what areas, apart from 'value for money', we would like investigated. We were keen to measure if our efforts of collaboration with Primary Care and other agencies had been effective. We learned that there is a national system (DATIS) to compare each FP service's expenditure per thousand patients. We also learned that being the subject of such an investigation need not be a threatening experience, and can be an opportunity to review quality of care and demonstrate our cost effectiveness. This account is the report of the district audit team of our service and our attempts at collaboration.

  13. 内控质量及其对财务报告审计费用的影响%On Quality of Internal Control and its Effect on Audit Fees for Financial Reports

    Institute of Scientific and Technical Information of China (English)

    况玉书

    2014-01-01

    我国企业内部控制规范体系的确立和不断完善对审计工作的要求有较大的提高,相应地导致上市公司审计费用的增加。企业内控规范体系基本建成之后,上市公司内部控制质量与审计收费呈显著正相关关系,即内部控制质量与审计收费的关系目前处于倒“U”型的上升阶段。现阶段审计的规模效益还未呈现,会计师事务所审计应当重视企业内部控制在审计中的作用,上市公司需要增强内控意识,不断提高内部控制质量,投资者决策时要关注企业内控制度的设计及其执行情况。%The establishment and continual improvement of system of internal control norms for enterprises resulted in large increases in required audit work,and corresponding increases in audit fees for listed companies.Using a regression model,this paper discusses the effect of quality of internal control on audit fees after the establishment of internal control norms for enterprises.We find that with the establishment of internal control norms for enterprises,there is a significant positive relationship between the quality of internal control of listed companies and audit fees at the present stage.Namely the relationship occurs now on the upswing in inverted“U”shaped.Economies of scale have not yet been presented.CPAs should pay attention to the role of corporate internal control in auditing;listed companies need to enhance awareness of internal control,and continuously improve the quality of internal control;stakeholders should pay attention to the design and implementation of internal control system to make decisions.

  14. TLD Postal service for quality audits of beams of Co-60 in reference conditions in Cuba; Servicio Postal TLD para auditorias de calidad de haces de Co-60 en condiciones de referencia en Cuba

    Energy Technology Data Exchange (ETDEWEB)

    Gutierrez L, S.; Walwyn S, G.; Alonso V, G. [CPHR, Calle 20 No. 4113 e/41 y 47, Playa, C.P. 11300, C. Habana (Cuba)]. e-mail: stefan@cphr.edu.cu

    2006-07-01

    Purpose: To describe the methodology and experience of the Secondary Laboratory of Dosimetric Calibration of Cuba in the establishment of the TLD Postal Service for quality audits of beams of Co-60 in reference conditions. Materials and methods: Through the Coordinated Project of Research (Contract 10794) its was bought 200 solid thermoluminescent detectors of LiF: Mg, Ti (TLD-100) in micro bars form with dimensions of 6 x 1 x 1 mm and of the JR 1152F type manufactured in China. All these detectors were identified individually with a serial number on one of its faces, using a graphite fine sheet. Those detectors for its irradiation are introduced in cylindrical plastic capsules developed and used by the International Atomic Energy Agency (IAEA) in the Audit Postal Service of Dose IAEA/WHO, the capsules have one cavity equal to 3 mm for that is necessary to recover this cavity with a fine plastic tube so that the detectors remain immobile during the irradiation. The method used to determine the individual sensitivity of the thermoluminescent detectors is: to irradiate a detectors group (100 micro bars) 4 times in those same geometric conditions, with the same irradiation history and reading, then it is determine for each detector a sensitivity factor equal to the average of those readings obtained for the 4 irradiation cycles for each i detector among the average of all the reading values obtained during the 4 cycles. The thermoluminescent signal is obtained with a Harshaw 2000C/B reader manual. Results: The satisfactory results obtained in the verification of the calibration of the TLD system, using the reference irradiation service of the Seibersdorf Dosimetry Laboratory of the IAEA in three different years are shown. The results of the audits carried out to the different radiotherapy services of the country in different years are also presented. Conclusions: The experience with the detectors acquired in the project demonstrates that with an appropriate

  15. Quality Special Education Programs: The Role of Transformational Leadership

    Science.gov (United States)

    Clinton, Demi

    2013-01-01

    The purpose of this quantitative study was to determine whether or not a relationship existed between principals who demonstrate transformational leadership traits and six different quality practices in their special education program. Effective principals must know and understand special education laws, practices, and current issues, but evidence…

  16. 40 CFR 65.116 - Quality improvement program for pumps.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 15 2010-07-01 2010-07-01 false Quality improvement program for pumps... pumps. (a) Criteria. If, on a 6-month rolling average, at least the greater of either 10 percent of the pumps in a process unit (or plant site) or three pumps in a process unit (or plant site) leak, the...

  17. Quality Special Education Programs: The Role of Transformational Leadership

    Science.gov (United States)

    Clinton, Demi

    2013-01-01

    The purpose of this quantitative study was to determine whether or not a relationship existed between principals who demonstrate transformational leadership traits and six different quality practices in their special education program. Effective principals must know and understand special education laws, practices, and current issues, but evidence…

  18. Implementing Quality Service-Learning Programs in Community Colleges

    Science.gov (United States)

    Vaknin, Lauren Weiner; Bresciani, Marilee J.

    2013-01-01

    This cross-case comparative study at Western Community College and the University of the Coast explored through a constructive lens the characteristics that lead to sustainable, high quality service-learning programs and how they are implemented at institutions of higher education. The researchers determined that both Western Community College and…

  19. Implementing Quality Service-Learning Programs in Community Colleges

    Science.gov (United States)

    Vaknin, Lauren Weiner; Bresciani, Marilee J.

    2013-01-01

    This cross-case comparative study at Western Community College and the University of the Coast explored through a constructive lens the characteristics that lead to sustainable, high quality service-learning programs and how they are implemented at institutions of higher education. The researchers determined that both Western Community College and…

  20. ENCOURAGING THE USE OF WETLANDS IN WATER QUALITY TRADING PROGRAMS

    Science.gov (United States)

    The interest in water quality trading (WQT) has grown in recent years because of its potential to meet nutrient reduction goals at lower costs. However, one problem identified by researchers in most WQT programs has been few actual trades, usually associated with low numbers of ...