The efficacy of a multifactorial memory training in older adults living in residential care settings.

Science.gov (United States)

Vranić, Andrea; Španić, Ana Marija; Carretti, Barbara; Borella, Erika

2013-11-01

Several studies have shown an increase in memory performance after teaching mnemonic techniques to older participants. However, transfer effects to non-trained tasks are generally either very small, or not found. The present study investigates the efficacy of a multifactorial memory training program for older adults living in a residential care center. The program combines teaching of memory strategies with activities based on metacognitive (metamemory) and motivational aspects. Specific training-related gains in the Immediate list recall task (criterion task), as well as transfer effects on measures of short-term memory, long-term memory, working memory, motivational (need for cognition), and metacognitive aspects (subjective measure of one's memory) were examined. Maintenance of training benefits was assessed after seven months. Fifty-one older adults living in a residential care center, with no cognitive impairments, participated in the study. Participants were randomly assigned to two programs: the experimental group attended the training program, while the active control group was involved in a program in which different psychological issues were discussed. A benefit in the criterion task and substantial general transfer effects were found for the trained group, but not for the active control, and they were maintained at the seven months follow-up. Our results suggest that training procedures, which combine teaching of strategies with metacognitive-motivational aspects, can improve cognitive functioning and attitude toward cognitive activities in older adults.

Mercury Deposition Network Site Operator Training for the System Blank and Blind Audit Programs

Science.gov (United States)

Wetherbee, Gregory A.; Lehmann, Christopher M.B.

2008-01-01

The U.S. Geological Survey operates the external quality assurance project for the National Atmospheric Deposition Program/Mercury Deposition Network. The project includes the system blank and blind audit programs for assessment of total mercury concentration data quality for wet-deposition samples. This presentation was prepared to train new site operators and to refresh experienced site operators to successfully process and submit system blank and blind audit samples for chemical analysis. Analytical results are used to estimate chemical stability and contamination levels of National Atmospheric Deposition Program/Mercury Deposition Network samples and to evaluate laboratory variability and bias.

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

Science.gov (United States)

Hughes, Rhidian

2005-01-01

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

Experiences from a communication training programme of paid carers in a residential rehabilitation centre for people with traumatic brain injury.

Science.gov (United States)

Behn, Nicholas; Togher, Leanne; Power, Emma

2015-01-01

To determine the impact of a communication training programme by exploring the experiences of paid carers who attended the programme in a residential rehabilitation centre for people with traumatic brain injury (TBI). Five paid carers attended a communication training programme which comprised 17 hours (across 8 weeks). Semi-structured interviews were conducted pre- and post-training. Analysis used a generic procedure with constant comparative analysis to identify categories across and within interview transcripts. Paid carers described improved knowledge and use of strategies, improved communication, positive emotional experiences and barriers and facilitators to consider for future communication training programmes. Training communication skills of paid carers in a residential rehabilitation centre had a positive impact on their conversations with people with TBI. These positive changes support quantitative findings for the effectiveness of communication training.

20 CFR 638.809 - Audit.

Science.gov (United States)

2010-04-01

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

Staff members' perceived training needs regarding sexuality in residential aged care facilities.

Science.gov (United States)

Villar, Feliciano; Celdrán, Montserrat; Fabà, Josep; Serrat, Rodrigo

2017-01-01

The purpose of the article is to ascertain if staff members of residential aged care facilities (RACF) perceive the need for training regarding residents' sexuality, and what, if any, benefits from the training were perceived, and to compare perceived benefits of training between care assistants and professional/managerial staff. Interviews were conducted with 53 staff members of five different RACF in Spain. Their responses to two semistructured questions were transcribed verbatim and submitted to content analysis. Results show that most interviewees said they lacked training about sexuality and aging. Two potential highlighted benefits of the training are knowledge/attitudinal (countering negative attitudes regarding sexuality) and procedural (developing common protocols and tools to manage situations related to sexuality). Care assistants and professional staff agreed on the need for training, though the former emphasized the procedural impact and the latter the knowledge/attitudinal benefits. The results suggest that RACF staff should have an opportunity to receive training on residents' sexuality, as sexual interest and behavior is a key dimension of residents' lives.

A direct observation method for auditing large urban centers using stratified sampling, mobile GIS technology and virtual environments.

Science.gov (United States)

Lafontaine, Sean J V; Sawada, M; Kristjansson, Elizabeth

2017-02-16

With the expansion and growth of research on neighbourhood characteristics, there is an increased need for direct observational field audits. Herein, we introduce a novel direct observational audit method and systematic social observation instrument (SSOI) for efficiently assessing neighbourhood aesthetics over large urban areas. Our audit method uses spatial random sampling stratified by residential zoning and incorporates both mobile geographic information systems technology and virtual environments. The reliability of our method was tested in two ways: first, in 15 Ottawa neighbourhoods, we compared results at audited locations over two subsequent years, and second; we audited every residential block (167 blocks) in one neighbourhood and compared the distribution of SSOI aesthetics index scores with results from the randomly audited locations. Finally, we present interrater reliability and consistency results on all observed items. The observed neighbourhood average aesthetics index score estimated from four or five stratified random audit locations is sufficient to characterize the average neighbourhood aesthetics. The SSOI was internally consistent and demonstrated good to excellent interrater reliability. At the neighbourhood level, aesthetics is positively related to SES and physical activity and negatively correlated with BMI. The proposed approach to direct neighbourhood auditing performs sufficiently and has the advantage of financial and temporal efficiency when auditing a large city.

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.

Care staff training in detection of depression in residential homes for the elderly - Randomised trial

NARCIS (Netherlands)

Eisses, AMH; Kluiter, H; Jongenelis, K; Beekman, ATF; Ormel, J

Background. Many people with depression in residential care homes for the elderly do not receive treatment because their depression remains undetected. Aims. To determine the effects of staff training on the detection, treatment and outcome of depression in residents often homes. Method. We

Care staff training in detection of depression in residential homes for the elderly: randomised trial

NARCIS (Netherlands)

Eisses, A.M.H.; Kluiter, H.; Jongenelis, K.; Pot, A.M.; Beekman, A.T.F.; Ormel, J.

2005-01-01

Background: Many people with depression in residential care homes for the elderly do not receive treatment because their depression remains undetected. Aims: To determine the effects of staff training on the detection, treatment and outcome of depression in residents of ten homes. Method: We

Improving and ensuring best practice continence management in residential aged care.

Science.gov (United States)

Heckenberg, Gayle

2008-06-01

Background  Continence Management within residential aged care is an every day component of care that requires assessment, implementation of strategies, resource allocation and evaluation. At times the management of incontinence of aged residents can be challenging and unsuccessful. The project chosen through the Clinical Fellowship program was Continence Management with the aim of raising awareness of best practice to assist in improving and providing person-centred resident care. Aims/objectives •  Review the literature on best practice management of incontinence •  Evaluate current practice in continence management for elderly residents within residential aged care services •  Improve adherence to best practice strategies of care for incontinence •  Raise awareness within the nursing home of the best practice management of incontinence •  Promote appropriate and effective use of resources for continence management •  Deliver individualised person-centred care to residents. •  Ensure best practice in continence management Methods  The Joanna Briggs Institute (JBI) Practical Application of Clinical Evidence System clinical audit tool was utilised to measure current practice against best practice. The results identify gaps that require improvement. The Getting Research into Practice process then allowed analysis of the level of compliance with each of the audit criteria, which would identify any barriers in implementing a selected course of action and aim to improve compliance. The project team was consulted with additional stakeholder consultation to form an action plan and implement strategies to improve practice. Results  Although 100% compliance with all audit criteria in audit 1 and 2 was not achieved, there was improvement in the criteria concerning the documented fluid intake for residents. Further strategies have been identified and implemented and this continues to be a 'work in progress'. Staff now have an acute awareness

A Qualitative Evaluation of Clinical Audit in UK Dental Foundation Training.

Science.gov (United States)

Thornley, Peter; Quinn, Alyson

2017-11-10

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT). The aim was to investigate the views of Foundation Dentists (FDs) and Training Programme Directors (TPDs) on the CA module in their FD training schemes, to provide insight and recommendations for those supervising and undertaking CA. A literature review was conducted followed by a qualitative research methodology, using group interviews. The interviews were transcribed and thematically analyzed using NVIVO, a Computer-Assisted Qualitative Data Analysis tool. CA was found to be a useful tool for teaching management and professionalism and can bring some improvement to clinical practice, but TPDs have doubts about the long-term effects on service delivery. The role of the Educational Supervisor (ES) is discussed and recommendations are given for those supervising and conducting CA.

A Qualitative Evaluation of Clinical Audit in UK Dental Foundation Training

Directory of Open Access Journals (Sweden)

Peter Thornley

2017-11-01

Full Text Available Clinical Audit (CA has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT. The aim was to investigate the views of Foundation Dentists (FDs and Training Programme Directors (TPDs on the CA module in their FD training schemes, to provide insight and recommendations for those supervising and undertaking CA. A literature review was conducted followed by a qualitative research methodology, using group interviews. The interviews were transcribed and thematically analyzed using NVIVO, a Computer-Assisted Qualitative Data Analysis tool. CA was found to be a useful tool for teaching management and professionalism and can bring some improvement to clinical practice, but TPDs have doubts about the long-term effects on service delivery. The role of the Educational Supervisor (ES is discussed and recommendations are given for those supervising and conducting CA.

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

Science.gov (United States)

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

2014-02-01

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

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

International Nuclear Information System (INIS)

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

2015-01-01

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

20 CFR 627.481 - Audit resolution.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING...) or disagreement (an initial determination) with the recipient's audit resolution report will be...

Radiation safety audit

International Nuclear Information System (INIS)

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

2008-01-01

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

The use of Google Drive in clinical audit.

Science.gov (United States)

Gan, A; Okonkwo, O

2014-07-01

Audit is an important aspect of clinical governance and of the training of health-care professionals. Conventional methods of audit data collection can be time consuming and inefficient. This article suggests a novel technique of using Google Drive, with adherence to the Caldicott principles, to facilitate data collection in both local and multicentre audits.

Outcomes in knowledge, attitudes and confidence of nursing staff working in nursing and residential care homes following a dementia training programme.

Science.gov (United States)

Scerri, Anthony; Scerri, Charles

2017-11-08

Dementia training programmes for staff working in long-term care settings have been found to be effective in improving staff outcomes. This study investigated the impact of a dementia training programme for all Maltese nursing staff working in public nursing/residential homes on their knowledge, attitudes and confidence. Additionally, we identified the predictors of these domains before and after the programme. A 14-hour training programme focusing on dementia management, care and policy was developed for all nursing staff working in public nursing and residential homes in Malta. A pretest-posttest design was used to evaluate the participants' knowledge of dementia, attitudes and confidence in working with residents with dementia using validated tools. Demographic variables were measured and compared with each staff domain. The majority of nursing staff attended the training programme with 261 fully completed questionnaires being collected pre-training and 214 post-training. The programme significantly improved nursing staff knowledge, attitudes and confidence. Stepwise regression analysis of each staff domain showed that the strongest predictor in all models at pre-training was the intensity of previous training programmes. Furthermore, staff who attended previous training continued to improve in their attitudes and confidence following programme completion. The study continues to shed further evidence on the impact of dementia training programs on staff outcomes. It also indicated that the intensity of previous participation in dementia training programmes was related to the participants' knowledge, attitudes and confidence and that continual exposure to training had a cumulative effect.

National Energy Audit (NEAT) Users Manual Version 7

Energy Technology Data Exchange (ETDEWEB)

Gettings, M.

2001-05-10

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

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

African Journals Online (AJOL)

Toshiba

Naibei, I. K. - Department of Accounting and Finance. Maseno ... enhance the credibility of the financial information for decision making ... internal growth, mergers and other forms of combinations and greater ... training and carrying out audit, development in technology and .... clear given the wanting literature to that effect.

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

Energy Technology Data Exchange (ETDEWEB)

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

2015-03-27

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

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

Science.gov (United States)

Thornley, P; Quinn, A; Elley, K

2015-08-28

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

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

African Journals Online (AJOL)

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

Audit experience in external individual monitoring services accreditation in Brazil

International Nuclear Information System (INIS)

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

1998-01-01

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

Comparative effectiveness of audit-feedback versus additional physician communication training to improve cancer screening for patients with limited health literacy.

Science.gov (United States)

Price-Haywood, Eboni G; Harden-Barrios, Jewel; Cooper, Lisa A

2014-08-01

We designed a continuing medical education (CME) program to teach primary care physicians (PCP) how to engage in cancer risk communication and shared decision making with patients who have limited health literacy (HL). We evaluated whether training PCPs, in addition to audit-feedback, improves their communication behaviors and increases cancer screening among patients with limited HL to a greater extent than only providing clinical performance feedback. Four-year cluster randomized controlled trial. Eighteen PCPs and 168 patients with limited HL who were overdue for colorectal/breast/cervical cancer screening. Communication intervention PCPs received skills training that included standardized patient (SP) feedback on counseling behaviors. All PCPs underwent chart audits of patients' screening status semiannually up to 24 months and received two annual performance feedback reports. PCPs experienced three unannounced SP encounters during which SPs rated PCP communication behaviors. We examined between-group differences in changes in SP ratings and patient knowledge of cancer screening guidelines over 12 months; and changes in patient cancer screening rates over 24 months. There were no group differences in SP ratings of physician communication at baseline. At follow-up, communication intervention PCPs were rated higher in general communication about cancer risks and shared decision making related to colorectal cancer screening compared to PCPs who only received performance feedback. Screening rates increased among patients of PCPs in both groups; however, there were no between-group differences in screening rates except for mammography. The communication intervention did not improve patient cancer screening knowledge. Compared to audit and feedback alone, including PCP communication training increases PCP patient-centered counseling behaviors, but not cancer screening among patients with limited HL. Larger studies must be conducted to determine whether lack of

National Energy AudiT (NEAT) user`s manual

Energy Technology Data Exchange (ETDEWEB)

Krigger, J.K.; Adams, N. [Saturn Resource Management, Helena, MT (United States); Gettings, M. [Oak Ridge National Lab., TN (United States). Energy Div.

1997-10-01

Welcome to the US Department of Energy`s (DOE`s) energy auditing tool called ``NEAT``. NEAT, an acronym for National Energy AudiT, is a program for personal computers that was designed for use by local agencies in the Weatherization Assistance Program. It is an approved alternative audit that meets all auditing requirements set forth by the program as well as those anticipated from new regulations pertaining to waiver of the 40% materials requirements. NEAT is easy to use. It applies engineering and economic calculations to evaluate energy conservation measures for single-family, detached houses or small multifamily buildings. You can use it to rank measured for each individual house, or to establish a priority list of conservation measures for nearly identical housing types. NEAT was written for the Weatherization Assistance Program by Oak Ridge National Laboratory. Many buildings energy consumption algorithms are taken from Lawrence Berkeley Laboratory`s to the computerized Instrumented Residential Audit (CIRA), published in 1982 for the Department of energy. Equipment retrofit conservation measures are based on published reports on various heating retrofits. Heating and cooling system replacement conservation measures are based on the energy ratings of new heating and cooling equipment. The Weatherization Program anticipates that this computer-based energy audit will offer substantial performance improvements to many states who choose to incorporate it into their programs. When conservation measures are evaluated locally according to climate, fuel cost, measure cost, and existing house conditions, the Program will be closer to its goal of assuring the maximum return for every federal dollar spent.

Measuring Learning Outcomes in Auditing Education

DEFF Research Database (Denmark)

Holm, Claus; Steenholdt, Niels

2003-01-01

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

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

International Nuclear Information System (INIS)

Gettings, M.

2001-01-01

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

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

International Nuclear Information System (INIS)

Annunziata, Eleonora; Rizzi, Francesco; Frey, Marco

2014-01-01

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

Occupational safety issues in residential construction surveyed in Wisconsin, United States.

Science.gov (United States)

Choi, Sang D; Carlson, Kathryn

2014-01-01

Residential construction is a high-risk industry in the U.S. due to the exposure to work-related safety hazards and fall injuries. This study aimed to examine the safety training and safe work practices of construction workers within the small residential construction industry. In order to achieve the study objectives, a survey was designed and sent to approximately 200 Wisconsin based residential construction contractors. About one third of the respondents stated that they did not have any form of safety programs. The study indicated that the most common types of work-related injuries in residential construction were slips/trips/falls and cuts/lacerations. The survey findings also suggested that the residential construction contractors needed to increase the utilization of fall protection safety equipment. Further education and subject matter expert training could provide benefits to improve occupational safety and health of the small business workforce in the residential construction industry.

Training of Residential Social Care Staff to Meet the Needs of Older People with Intellectual Disabilities who Develop Age-Related Health Problems: An Exploratory Study.

Science.gov (United States)

Northway, Ruth; Jenkins, Robert; Holland-Hart, Daniella

2017-09-01

Despite awareness of the age related health needs of people with intellectual disabilities little is known regarding how residential social care staff are prepared to meet such needs. Data were gathered via semi-structured interviews from 14 managers of supported living settings. Transcripts were thematically analysed. Staff may work in supported living settings with no prior experience of care work, and previous knowledge/experience of supporting people in relation to their health is not required. Whilst health related training is provided there is a lack of specific training regarding healthy ageing, and training seems to be reactive to changing needs of tenants meaning that proactive monitoring for changes in health status may not occur. Whilst some training is provided for residential social care staff in relation to health and ageing a more proactive approach is required which should include a focus on healthy ageing. © 2016 John Wiley & Sons Ltd.

Is There An Academic Audit in Your Future? Reforming Quality Assurance in U.S. Higher Education.

Science.gov (United States)

Dill, David D.

2000-01-01

Describes a new form of academic quality assurance, the academic audit. Reviews use of academic audits abroad and experimental use of such audits in the United States. Identifies issues in academic audits, including focus of audits, auditor selection and training, institutional preparation for an audit, interaction between institutional policies…

Analysis of QA audit checklist for equipment suppliers

International Nuclear Information System (INIS)

Tian Xuehang

2012-01-01

Eleven aspects during the equipment manufacturing by the suppliers, including the guidelines and objectives of quality assurance, management department review, document and record control, staffing and training, design control, procurement control, control of items, process control, inspection and testing control, non-conformance control, and internal and external QA audit, are analyzed in this article. The detailed QA audit checklist on these above mentioned aspects are described and the problems found in real QA audit are listed in this article. (authors)

Training for Auditing (Listening of Foreign Texts: Methodology and Experience

Directory of Open Access Journals (Sweden)

Anzhelika S. Boutousova

2017-10-01

Full Text Available Auditing is considered systematically as a psychophysiological and cognitive process, on the one hand, and as a type of speech activity, on the other. The levels and stages of learning to listen to foreign language texts with their inherent difficulties are singled out. There are elementary, intermediate and advanced levels of learning listening. The stages of training are divided into pretext, text and post-text. Based on the analysis of scientific literature and personal observations, language, cognitive and socio-cultural difficulties in listening have been discovered. A system of exercises aimed at forming an auditory skills is described. Audience skills include segmentation of speech into parts, anticipation of the meaning of parts of words and sentences, forecasting of form and meaning at the text level, skills related to the development of the mechanism of memory; compression and interpretation of the text. The auditory skills are interpreted as listening recognition and understanding of individual words and expressions and grammatical structures.

Audits and their effectiveness in improving plant performance

International Nuclear Information System (INIS)

Callen, L.J.

1986-01-01

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

Environmental Management Audit: Southwestern Power Administration (Southwestern)

International Nuclear Information System (INIS)

1993-03-01

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

Qualification of quality assurance program audit personnel for nuclear power plants

International Nuclear Information System (INIS)

Anon.

1979-01-01

Requirements and guidance are provided for the qualification of Auditors and Lead Auditors who perform audits for plant owners, contractors or others participating in activities affecting the quality of structures, systems and components of nuclear power plants. The Lead Auditor is the audit team leader, who organizes and directs audits, reports, audit findings, and evaluates corrective action. Auditors include technical specialists, management representatives and auditors-in-training. This standard is to be used in conjunction with ANSI N45.2.12

PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT

Directory of Open Access Journals (Sweden)

Anca Oana CHIȘ

2014-11-01

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

Water quality audits can improve availability and reduce costs

International Nuclear Information System (INIS)

Dvorin, R.S.; Schlesinger, H.A.

1984-01-01

The Water Quality Audit (WQA) is an independent, detailed review and thorough analysis of an operating plant's water technology control systems and operator education (as distinguished from operator training). The need for such an audit and its role in improving the reliability and availability of both nuclear and fossil-fueled power plants is discussed. Instances of how the failure of either system hardware or operational control has caused injection of seawater, acid, caustic, or ion exchange resin into the condensate-feedwater system and steam generator are revealed. The systems to be audited are described, and the stage-wise nature of the audit explained. The potential savings of an audit are outlined and the timing and range of costs of a WQA are given

A pilot study on the feasibility of training nurses to formulate multicomponent oral health interventions in a residential aged care facility.

Science.gov (United States)

Deutsch, Alan; Siegel, Emma; Cations, Monica; Wright, Clive; Naganathan, Vasi; Brodaty, Henry

2017-12-01

This 10 weeks feasibility study investigated whether residential care nurses with 12 hours advanced oral health training in assessments and saliva testing could formulate, implement and monitor individualised oral care plans of early dementia residents. Four trained lead advocate nurses using SXI-D, OHIP14, oral health assessment tool (OHAT) assessments and a modified saliva test formulated nurse scheduled comprehensive oral care plans (NSCOCPs) by selecting and scheduling preventive products and procedures multiple times throughout the day to alkalise the mouth of 8 residents as an adjunct to assisted brushing and high-fluoride toothpaste. Nurse assessments, saliva tests and care plans were validated against oral health therapist (OHT) findings. Care plan agreement between Nurse and OHT intervention selection and scheduling was high (75%-88%). Untrained nurse compliance was very high, 86%-99% for the 4930 scheduled interventions. Untrained nurses delivered multiple scheduled interventions by following NSCOCPs despite initially not understanding the reason for each of 9 interventions categories. NSCOCPs could track and monitor whether a recommended intervention had been completed by general nursing staff over 3 nursing shifts. The role of nurses may have to be expanded beyond traditional roles to meet the growth and changes in oral health needs in residential facilities. Intensive training of a few lead advocate nurses to assess risk and formulate individualised NSCOCPs provides a method to transfer knowledge to untrained staff and deliver multicomponent preventive interventions soon after entry into residential care where timely visits by dental professionals to examine residents and prescribe preventive interventions are infrequent or unlikely. © 2017 John Wiley & Sons A/S and The Gerodontology Association. Published by John Wiley & Sons Ltd.

Solar Heating and Cooling of Residential Buildings: Sizing, Installation and Operation of Systems.

Science.gov (United States)

Colorado State Univ., Ft. Collins. Solar Energy Applications Lab.

This training course and a companion course titled "Design of Systems for Solar Heating and Cooling of Residential Buildings," are designed to train home designers and builders in the fundamentals of solar hydronic and air systems for space heating and cooling and domestic hot water heating for residential buildings. Each course, organized in 22…

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.

Performance improvement through management audits

International Nuclear Information System (INIS)

Arter, D.R.

1986-01-01

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

Measuring the quality of clinical audit projects.

Science.gov (United States)

Millard, A D

2000-11-01

The aim of the study was to develop and pilot a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments assessing the quality of clinical audit projects to form a Likert scale. Audit facilitators based in Scottish health boards and trusts piloted the scale. The participants were known to have over 2 years of experience of supporting clinical audit. The response at first test was 11 of 14 and at the second test 27 of 46. Audit facilitators tested the draft scale by expressing their strength of agreement or disagreement with each statement for three reports. Validity and reliability were assessed by test - re-test, item - total, and total - global indicator correlation. Of the 20 statements, 15 had satisfactory correlation with scale totals. Scale totals had good correlation with global indicators. Test re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

One year audit of surgical admissions at Gondar university medical ...

African Journals Online (AJOL)

Background: The new University of Gondar enrolled surgeons for post graduate training in November 2003. A new surgical curriculum was designed in partnership with the Leicester Gondar Link. Admissions to the Department of Surgery over twelve months were subject to audit. The objectives of the audit study were to ...

Implementation of an Initial Training Program for New Employees in a Profoundly Mentally and Physically Handicapped Children and Adult Residential Facility.

Science.gov (United States)

Hoeft, Linda A.

A project was designed to reduce the turnover of direct care staff in a community-based residential facility that provides a home and educational or adult day training services for 54 severely or profoundly mentally and physically handicapped children and adults. The project sought to reduce total staff turnover by 40%, reduce employee…

An observational audit of pain scores post-orthopaedic surgery at a ...

African Journals Online (AJOL)

The interventions employed after the first audit were: pain rounds, staff education and training, increased postoperative epidural time, patient-controlled analgesia pumps and indwelling femoral catheters following total knee replacement. Results: Data were analysed from 71 patients in each audit. Mean VAS scores were ...

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

Energy Technology Data Exchange (ETDEWEB)

Jarvinen, H. [Ingenieur es Sciences, Expert en chef pour l' Utilisation des Rayonnements Ionisants A des fins medicales, Autorite de Surete Nucleaire et de Radioprotection (STUK), Helsinki (Finland)

2009-12-15

The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

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

ISO training program mixes lectures, hands-on exercises

International Nuclear Information System (INIS)

Sakofsky, S.; Vitale, D.

1994-01-01

Early in 1990, the Dresser-Rand Co., made the decision to upgrade its purchased material quality program and pursue ISO 9000 registration for all product divisions. A joint quality-purchasing council from all US based divisions met and developed a new strategy that included: developing and maintaining a common external audit schedule eliminating duplicate audits; development of a formal training program for auditors; implementing a rule for all divisions that called for internal and external audits to be conducted by certified auditors; implementing an aggressive internal audit program for each division preparing for ISO 9001 or 9002 registration. Development of a formal training program began with educating and training future instructors. Two people were selected who had previous audit and quality system experience. Both were sent to various seminars on ISO 9000, attended a lead assessor course, passed the examination, and became registered with the Institute of Quality Assurance (IQA) in the United Kingdom. The original course was developed by a consultant along with one future instructor. Course content used traditional auditing methodology, but included many team exercises including an actual factory audit. The paper describes the methods and contents of this training course

Internal Audit Service | Internal Audit Service

Science.gov (United States)

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

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

Directory of Open Access Journals (Sweden)

Erna Pasanda

2013-12-01

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

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.

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

Science.gov (United States)

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

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

Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit

Directory of Open Access Journals (Sweden)

Linda Kusumaning Wedari

2015-01-01

Full Text Available This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 – 2013. There are 124 observations that meet the sample criteria, data are analyzed using Eviews 6.0. The results show that the audit committee activities which measured by the number of audit committee meetings have significant positive effect on the audit fees. Meanwhile, institutional ownership, diffused and blockholders institutional ownership do not significantly affect to the audit fees. However some of the control variables such as the number of wholly-owned subsidiaries, subsidiaries abroad, and audit quality have significant positive effect on audit fees, whereas leverage, loss and audit opinion have no significant effect on the audit fee.

Measuring Learning Outcomes in Auditing Education

DEFF Research Database (Denmark)

Holm, Claus; Steenholdt, Niels

The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education, which reflects that some students taking accounting classes also are provided with on-the-job training in accountin...

Audit

OpenAIRE

1991-01-01

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

Evaluation of utility residential energy conservation programs: A Pacific Northwest example

Energy Technology Data Exchange (ETDEWEB)

Hirst, E; Bronfman, B; Goeltz, R; Keating, K; Lerman, D; Timble, J

1984-03-01

This paper describes a detailed quantitative evaluation of the Residential Weatherization Pilot Program, operated by the Bonneville Power Administration from 1980 through 1982. The program provided free energy audits to more than 6000 electrically-heated homes and gave zero-interest loans to weatherize almost 4000 of these audited homes. The total cost of the program was almost $8 million. Using actual electricity consumption records for program participants and nonparticipants, we calculated the energy-saving effect of the pilot program in several ways and always reached the same conclusion. Households that received an audit and weatherization loan reduced their annual electricity consumption by about 3500 kWh relative to what they would have done without the program; this 3500 kWh is the saving that can be directly attributed to the program. Using a simple net present worth approach, the authors computed program benefits and costs for participating households, the BPA power system, and the Pacific Northwest region as a whole. Under a wide range of assumptions concerning discount rate, years until the weatherization loan is repaid, program energy saving, and BPA's marginal cost of power, the program is economically attractive from all three perspectives.

Measuring Learning Outcomes. A Learner Perspective in Auditing Education

DEFF Research Database (Denmark)

Holm, Claus; Steenholdt, Niels

2000-01-01

The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... for students taking a graduate auditing course reflect prior accounting work experience for some students and undergraduate accounting coursework experience for all students. This paper extends prior research on the role of declarative and procedural knowledge in performing auditing tasks. Measuring learning...... suggested by Robert M. Gagné. An instrument was developed to measure differences regarding learning outcomes in the context of an auditing course by posing a broad set of questions testing declarative knowledge and the full range of intellectual skills from discrimination to the use of higher...

Aspects of audit. 4: Acceptability of audit.

OpenAIRE

Shaw, C D

1980-01-01

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

Pedagogical Strategy for the professional training of technicians in Accountability and Auditing

Directory of Open Access Journals (Sweden)

Martha Ximena Jaramillo-Lema

2016-06-01

Full Text Available The professionals in the specialty of Accounting and Auditing have an important role in the founding of mid and small enterprises (PYMES, therefore, there is need of forming technicians of high quality. However, after the application of different methods of research, it has been proven that there are insufficiencies in their work, which has brought about that the hirers reject to employ them. They support their decision saying that these technicians lack professional preparation in the processes of accounting and auditing. The present article has as main purpose, to propose a pedagogical strategy for the development of updating and upbringing courses based on the development in the spheres of accounting and auditing , thus it has been designed a system of actions of marked pedagogical effect that allows the achievement of this objective.

Exploring audit assistants decision to leave the audit profession

OpenAIRE

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

2017-01-01

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

[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.

Electric and gas utility marketing of residential energy conservation case studies

Energy Technology Data Exchange (ETDEWEB)

None

1980-05-01

The objective of this research was to obtain information about utility conservation marketing techniques from companies actively engaged in performing residential conservation services. Many utilities currently are offering comprehensive services (audits, listing of contractors and lenders, post-installation inspection, advertising, and performing consumer research). Activities are reported for the following utilities: Niagara Mohawk Power Corporation; Tampa Electric Company; Memphis Light, Gas, and Water Division; Northern States Power-Wisconsin; Public Service Company of Colorado; Arizona Public Service Company; Pacific Gas and Electric Company; Sacramento Municipal Utility District; and Pacific Power and Light Company.

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

Scaling the quality of clinical audit projects: a pilot study.

Science.gov (United States)

Millard, A D

1999-06-01

To pilot the development of a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments, assessing the quality of clinical audit projects, to form a Likert scale. The audit facilitators were based in Scottish health boards and trusts. The participants were audit facilitators known to have over 2 years experience of supporting clinical audit. The response at first test was 11 out of 14 and at the second test it was 27 out of 46. The draft scale was tested by 27 audit facilitators who expressed their strength of agreement or disagreement with each statement for three reports. Validity was assessed by test-re-test, item-total, and total-global indicator correlations. Of the 20 statements, 15 had satisfactory correlations with scale totals. Scale totals had good correlations with global indicators. Test-re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

An audit cycle of consent form completion: A useful tool to improve junior doctor training.

Science.gov (United States)

Leng, Catherine; Sharma, Kavita

2016-01-01

Consent for surgical procedures is an essential part of the patient's pathway. Junior doctors are often expected to do this, especially in the emergency setting. As a result, the aim of our audit was to assess our practice in consenting and institute changes within our department to maintain best medical practice. An audit of consent form completion was conducted in March 2013. Standards were taken from Good Surgical Practice (2008) and General Medical Council guidelines. Inclusion of consent teaching at a formal consultant delivered orientation programme was then instituted. A re-audit was completed to reassess compliance. Thirty-seven consent forms were analysed. The re-audit demonstrated an improvement in documentation of benefits (91-100%) and additional procedures (0-7.5%). Additional areas for improvement such as offering a copy of the consent form to the patient and confirmation of consent if a delay occurred between consenting and the procedure were identified. The re-audit demonstrated an improvement in the consent process. It also identified new areas of emphasis that were addressed in formal teaching sessions. The audit cycle can be a useful tool in monitoring, assessing and improving clinical practice to ensure the provision of best patient care.

Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for Naval Station Treasure Island, California

Science.gov (United States)

1994-05-19

the audit of two projects: P-608T, Building Modifications, valued at...Island, California, to the Naval Training Center Great Lakes, Illinois. The audit also evaluated the implementation of the DoD Internal Management...related to the two projects in this report and is discussed in Report No. 94-109, Quick-Reaction Report on the Audit of Defense Base Realignment and Closure Budget Data for the Naval Training Center Great Lakes, Illinois, May 19,

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

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

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

Development of an Evidence-Based Calibration Methodology Dedicated to Energy Audit of Office Buildings. Part 1: Methodology and Modeling.

OpenAIRE

Bertagnolio, Stéphane; Andre, Philippe

2010-01-01

1 Introduction To promote improvements in the HVAC installations of existing buildings, the article 9 of the EPBD directive establishes mandatory audits and inspections of air-conditioning systems. The development of auditing tools and procedures and the training of future auditors are the main objectives of the HARMONAC project launched in 2007. Four audit stages are generally distinguished: benchmarking, inspection, detailed audit and investment grade audit. Answering the questions en...

Effects of dialectical behavior therapy skills training on outcomes for mental health staff in a child and adolescent residential setting.

Science.gov (United States)

Haynos, Ann F; Fruzzetti, Alan E; Anderson, Calli; Briggs, David; Walenta, Jason

2016-04-01

Training in Dialectical Behavior Therapy (DBT) skills coaching is desirable for staff in psychiatric settings, due to the efficacy of DBT in treating difficult patient populations. In such settings, training resources are typically limited, and staff turnover is high, necessitating brief training. This study evaluated the effects of a brief training in DBT skills coaching for nursing staff working in a child and adolescent psychiatric residential program. Nursing staff ( n = 22) completed assessments of DBT skill knowledge, burnout, and stigma towards patients with borderline personality disorder (BPD) before and after a six-week DBT skills coaching training. Repeated measure ANOVAs were conducted to examine changes on all measures from pre- to post- treatment and hierarchical linear regressions to examine relationships between pre- training DBT knowledge, burnout, and BPD stigma and these same measures post-training. The brief DBT skill coaching training significantly increased DBT knowledge ( p = .007) and decreased staff personal ( p = .02) and work ( p = .03) burnout and stigma towards BPD patients ( p = .02). Burnout indices and BPD stigma were highly correlated at both time points ( p training BPD stigma significantly predicted post-training client burnout ( p = .04), pre-training burnout did not predict post-training BPD stigma. These findings suggest that brief training of psychiatric nursing staff in DBT skills and coaching techniques can result in significant benefits, including reduced staff burnout and stigma toward patients with BPD-related problems, and that reducing BPD stigma may particularly promote lower burnout.

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

International Nuclear Information System (INIS)

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

2005-01-01

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

Impact of E4 Training and Field Auditing of GSA Heartland Region Facilities

Energy Technology Data Exchange (ETDEWEB)

Fernandez, Nicholas; Gowri, Krishnan; Underhill, Ronald M.; Goddard, James K.

2012-04-01

To assess the impact of energy efficiency expert evaluation (E4) training and field audits performed since 2007, the Federal Energy Management Program (FEMP) undertook a follow-up study on the implementation of E4 recommendations and an analysis of energy savings. The building property manager and O and M contractor of each facility were interviewed to obtain feedback and implementation status of the E4 recommendations. Overall, there were more than 160 recommendations documented in the E4 reports; about 50% of these recommendations were fully implemented and the remaining 50% either partially implemented or not implemented. In four buildings, the E4 recommendations were aligned with American Recovery and Reinvestment Act of 2009 (ARRA) projects replacing HVAC equipment or upgrading the building control system. The E4 recommendations were not followed-up in two buildings because of uncertainty of the long-term use of the facility or personnel changes. Results of this followon study are reported in this document.

Are joint audits a proper instrument for increased audit quality?

OpenAIRE

Velte, Patrick; Azibi, Jamel

2015-01-01

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

Objective and subjective factors of efficiency and performance of medical audit

Directory of Open Access Journals (Sweden)

V. S. Biryukov

2017-01-01

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

Audit of IT Governance Based on COBIT 5 Assessments: A Case Study

Directory of Open Access Journals (Sweden)

Johanes Fernandes Andry

2016-08-01

Full Text Available Training Center in Jakarta offers a certification program for the individuals and companies who wish to search for or complement international scale IT certifications. The certification program consists of training certification exam preparation and certification exams. The purpose of this research is to get an overview of the performance of information technology governance in order to determine the extent of the capabilities of information technology governance in the Training Center which is currently running, with a few aspects to consider such as effectiveness, efficiency, functional unit of information technology within an organization. Implementing IT governance, however, is a challenge to organizations. To ensure IT alignment with business goals use standard COBIT. COBIT 5 Framework is a service for auditing IS/IT are the most commonly used to audit information systems in a rapid, accurate, and interactive. The result of this audit training center is business and IT management are aware of the impact of not managing performance and capacity. Performance needs are generally met based on assessments of individual systems and the knowledge of support and project teams. In this paper the method to be used is COBIT 5 is focused on the domain of DSS (Deliver, Service, and Support.

Gynecologic Oncology Group quality assurance audits: analysis and initiatives for improvement.

Science.gov (United States)

Blessing, John A; Bialy, Sally A; Whitney, Charles W; Stonebraker, Bette L; Stehman, Frederick B

2010-08-01

The Gynecologic Oncology Group (GOG) is a multi-institution, multi-discipline Cooperative Group funded by the National Cancer Institute (NCI) to conduct clinical trials which investigate the treatment, prevention, control, quality of survivorship, and translational science of gynecologic malignancies. In 1982, the NCI initiated a program of on-site quality assurance audits of participating institutions. Each is required to be audited at least once every 3 years. In GOG, the audit mandate is the responsibility of the GOG Quality Assurance Audit Committee and it is centralized in the Statistical and Data Center (SDC). Each component (Regulatory, Investigational Drug Pharmacy, Patient Case Review) is classified as Acceptable, Acceptable, follow-up required, or Unacceptable. To determine frequently occurring deviations and develop focused innovative solutions to address them. A database was created to examine the deviations noted at the most recent audit conducted at 57 GOG parent institutions during 2004-2007. Cumulatively, this involved 687 patients and 306 protocols. The results documented commendable performance: Regulatory (39 Acceptable, 17 Acceptable, follow-up, 1 Unacceptable); Pharmacy (41 Acceptable, 3 Acceptable, follow-up, 1 Unacceptable, 12 N/A): Patient Case Review (31 Acceptable, 22 Acceptable, follow-up, 4 Unacceptable). The nature of major and lesser deviations was analyzed to create and enhance initiatives for improvement of the quality of clinical research. As a result, Group-wide proactive initiatives were undertaken, audit training sessions have emphasized recurring issues, and GOG Data Management Subcommittee agendas have provided targeted instruction and training. The analysis was based upon parent institutions only; affiliate institutions and Community Clinical Oncology Program participants were not included, although it is assumed their areas of difficulty are similar. The coordination of the GOG Quality Assurance Audit program in the SDC has

Audit: Automated Disk Investigation Toolkit

Directory of Open Access Journals (Sweden)

Umit Karabiyik

2014-09-01

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

 Developing a framework for audit quality management in audit firms

Directory of Open Access Journals (Sweden)

Darius Vaicekauskas

2014-04-01

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

Residential and Light Commercial HVAC. Teacher Edition.

Science.gov (United States)

Stephenson, David; Fulkerson, Dan, Ed.

This curriculum guide contains 18 units of instruction for a competency-based course in residential and light commercial heating, ventilating, and air conditioning (HVAC). Introductory materials include a competency profile and an instructional/task analysis that correlates job training with related information for this course. Each instructional…

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

OpenAIRE

Pohan, Nur Aisah

2015-01-01

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

Quality Assurance Roadmap for High Performance Residential Buildings

Energy Technology Data Exchange (ETDEWEB)

None

2008-10-05

This report outlines the approach to quality assurance in the construction process for new residential construction, including seven process steps from the assessment of current construction practice, through design and documentation changes, to training and quality control for on-site personnel.

Team Training in the Perioperative Arena: A Methodology for Implementation and Auditing Behavior.

Science.gov (United States)

Rhee, Amanda J; Valentin-Salgado, Yessenia; Eshak, David; Feldman, David; Kischak, Pat; Reich, David L; LoPachin, Vicki; Brodman, Michael

Preventable medical errors in the operating room are most often caused by ineffective communication and suboptimal team dynamics. TeamSTEPPS is a government-funded, evidence-based program that provides tools and education to improve teamwork in medicine. The study hospital implemented TeamSTEPPS in the operating room and merged the program with a surgical safety checklist. Audits were performed to collect both quantitative and qualitative information on time out (brief) and debrief conversations, using a standardized audit tool. A total of 1610 audits over 6 months were performed by live auditors. Performance was sustained at desired levels or improved for all qualitative metrics using χ 2 and linear regression analyses. Additionally, the absolute number of wrong site/side/person surgery and unintentionally retained foreign body counts decreased after TeamSTEPPS implementation.

FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE

Directory of Open Access Journals (Sweden)

Stelian Selisteanu

2015-09-01

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

Bladder catheterization in Greek nursing education: An audit of the skills taught.

Science.gov (United States)

Theofanidis, Dimitrios; Fountouki, Antigoni

2011-02-01

The auditing of nurse teaching is in its infancy in Greece. One area urgently in need of audit is the teaching of male catheterization. To assess the current educational model regarding male bladder catheterization at a sole tertiary education nursing establishment in a major Greek city and to improve nurse undergraduate training by implementing appropriate recommendations for change to the current educational module and support these changes in the long term. A systematic search of international databases for guidelines or best practice regarding bladder catheterization was conducted. Audit measures included direct observation of the teaching process and compilation of a checklist. The shortcomings are discussed under the following headings: patient pre-preparation, choice and quality of materials used, appropriate aseptic techniques, catheter withdrawal, connecting and handling the drainage bag, diminishing risk of Catheter Associated Urinary Track Infections (CAUTIs), no problem solving trouble-shooting training, textbook and educational resources, lack of national guidelines, setting of the educational experience. The main problem with the teaching process exposed by the audit is entrenched use of an outmoded textbook with little effort to enrich teaching with current evidence base practices. Copyright © 2010 Elsevier Ltd. All rights reserved.

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

Clinical audits: who does control what? European guide lines

International Nuclear Information System (INIS)

Jarvinen, H.

2009-01-01

The E.C. directive 97/43/EURATOM (M.E.D.-directive) introduced the concept of Clinical Audit for the assessment of medical radiological practices (diagnostic radiology, nuclear medicine and radiotherapy). The European Commission started in June 2007 a special project to review in detail the status of implementation of Clinical audits in Member States and to prepare European Guidance on Clinical Audits for diagnostic radiology, nuclear medicine and radiotherapy. The purpose of this E.C. project is to provide clear and comprehensive information and guidance on the procedures and criteria for clinical audits in all radiological practices, in order to improve the implementation of Article 6.4 of the M.E.D.-directive. The guidance should be flexible and enable the member States to adopt the model of clinical audit with respect to their national legislation and administrative provisions. By definition, clinical audit is a systematic examination or review of medical radiological procedures. It seeks to improve the quality and the outcome of patient care through structured review whereby radiological practices, procedures and results are examined against agreed standards for good medical radiological procedures. Modifications of the practices are implemented where indicated and new standards applied if necessary. The general objectives of clinical audit should be: to improve the quality of patient care, to promote the effective use of resources, to enhance the provision and organization of clinical services, to further professional education and training. Clinical audits must be at the same time internal (set by the management of the department) and external (set by external auditors at the department). It must not be confused with other evaluation activities such inspections, accreditation or quality system certifications. Clinical audits should address structure, process and outcome such the unit mission, quality assurance, dosimetry and treatments follow-up. The recent

Contribution of Streetscape Audits to Explanation of Physical Activity in Four Age Groups Based on the Microscale Audit of Pedestrian Streetscapes (MAPS)

Science.gov (United States)

Cain, Kelli L.; Millstein, Rachel A.; Sallis, James F.; Conway, Terry L.; Gavand, Kavita A.; Frank, Lawrence D.; Saelens, Brian E.; Geremia, Carrie M.; Chapman, James; Adams, Marc A.; Glanz, Karen; King, Abby C.

2014-01-01

Ecological models of physical activity emphasize the effects of environmental influences. “Microscale” streetscape features that may affect pedestrian experience have received less research attention than macroscale walkability (e.g., residential density). The Microscale Audit of Pedestrian Streetscapes (MAPS) measures street design, transit stops, sidewalk qualities, street crossing amenities, and features impacting aesthetics. The present study examined associations of microscale attributes with multiple physical activity (PA) measures across four age groups. Areas in the San Diego, Seattle, and the Baltimore metropolitan areas, USA, were selected that varied on macro-level walkability and neighborhood income. Participants (n=3677) represented four age groups (children, adolescents, adults, older adults). MAPS audits were conducted along a 0.25 mile route along the street network from participant residences toward the nearest non-residential destination. MAPS data were collected in 2009–2010. Subscale and overall summary scores were created. Walking/biking for transportation and leisure/neighborhood PA were measured with age-appropriate surveys. Objective PA was measured with accelerometers. Mixed linear regression analyses were adjusted for macro-level walkability. Across all age groups 51.2%, 22.1%, and 15.7% of all MAPS scores were significantly associated with walking/biking for transport, leisure/neighborhood PA, and objectively-measured PA, respectively. Supporting the ecological model principle of behavioral specificity, destinations and land use, streetscape, street segment, and intersection variables were more related to transport walking/biking, while aesthetic variables were related to leisure/neighborhood PA. The overall score was related to objective PA in children and older adults. Present findings provide strong evidence that microscale environment attributes are related to PA across the lifespan. Improving microscale features may be a

The IAEA quality audits in radiotherapy

International Nuclear Information System (INIS)

Izewska, J.; Vatnitsky, S.T.; Salminen, E.

2009-01-01

The quality audits are considered as an essential component of management systems of quality in radiotherapy. this method consists in checking that the quality of activities of a radiotherapy center is consistent with the rules of correct practices. The principal objective of the quality audit is to contribute to an improvement of the quality. IAEA developed a method of complete audit in the framework of the quality assurance team in radio-oncology (Q.U.A.T.R.O.). The Q.U.A.T.R.O. missions consist in an evaluation of the radiotherapy infrastructure, including the aspects related to the patient and equipment and where appropriate, an assessment of the safety of using ionizing radiation and radiation protection of the patients. The assessment also covers the staffing and training programs for radiation oncologists and medical radiation physicists. These missions allow to identify the insufficiencies in term of infrastructures, material, human resources and procedures and to enlighten the points to improve. Their results proved useful to improve the dosimetry practices at the worldwide level. (N.C.)

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

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

Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas, Jonas Mackevičius

2014-01-01

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

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

OpenAIRE

Mahpiansyah Mahpiansyah

2017-01-01

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

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

International Nuclear Information System (INIS)

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

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.

Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

OpenAIRE

Erna Pasanda; Natalia Paranoan

2013-01-01

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

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

International Nuclear Information System (INIS)

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

2010-01-01

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

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

Science.gov (United States)

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

2010-01-01

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

Audit of Childbirth Emergency Referrals by Trained Traditional Birth Attendants in Enugu, Southeast, Nigeria.

Science.gov (United States)

Okafor, I I; Arinze-Onyia, S U; Ohayi, Sar; Onyekpa, J I; Ugwu, E O

2015-01-01

The essence of training traditional birth attendants (TBAs) is to attend to women in uncomplicated labor and to refer them immediately to hospitals when complications develop. The aim was to audit childbirth emergency referrals by trained TBAs to a specialist hospital in Enugu, Nigeria. A retrospective study of 205 childbirth emergencies referred to Semino Hospital and Maternity (SHM), Enugu by trained TBAs from August 1, 2011 to January 31, 2014. Data analysis was descriptive and inferential at 95% confidence level. Most of the patients (185/205, 90.2%) were married and (100/205, 48.8%) had earlier booked for antenatal care in formal health facilities. There were obstetric danger signs or previous bad obstetric histories (pregnancies with unfavorable outcome) in 110 (110/205, 53.7%) women on admission at SHM. One hundred and fifteen (115/205, 56.1%) women walked into the hospital by themselves while 50 (50/205, 24.39%) could not walk. The fetal heart sounds were normal in 94 (94/205, 45.6%), abnormal in 65 (65/205, 31.8%) and absent in 42 (42/205, 20.4%) of the women on admission. Five healthy babies were delivered by the TBAs before referring their mothers. Delays of more than 12 h had occurred in 155 (155/205, 76.6%) of the women before referrals. Prolonged labor (100/205, 48.8%), obstructed labor (40/205, 19.5%), attempted vaginal birth after previous cesarean delivery (40/205, 19.5%) and malpresentation (30/205, 14.6%) were the common indications for referrals. The maternal mortality and perinatal mortality ratios were 610/100,000 live births and 228/1000 total births respectively. Delays at TBA centers are common before referral and most patients are referred in poor clinical state. Further training and re-training of the TBAs with more emphasis on recognition of obstetric danger signs and bad obstetric histories may help in screening high-risk patients for prompt referral to hospitals before complications develop.

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

Science.gov (United States)

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

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

AUDIT INFORMATION CONTENT

OpenAIRE

Ioan Rus

2012-01-01

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

How to Efficiently Conduct an IT Audit – In the Perspective of Research, Consulting and Teaching

Directory of Open Access Journals (Sweden)

Gabriel Felley

2016-12-01

Full Text Available This article reflects the topic of IT audit – information technology audit – with respect to research, consulting and teaching. The expression 'IT audit' comprises information systems audits as well as information security audits combining the short-term to long-term management of the IT infrastructure with its daily operation in order to achieve the organization's objectives. No overall common standard procedure for an IT audit works generally. However, standard procedures for IT audits, e.g. ISO 27001, are available, which must be particularly adapted and customized to fulfil a company's needs. This task requires experts. Thus, students of all Information Systems Bachelor or Master programs are trained to work in IT audit projects or even to lead them. This paper presents a case study, concerning the IT audit of organizations acting in the Swiss social insurance environment. The derived concepts are discussed. A best practice for the transfers of knowledge to students in terms of connecting research and consulting is proposed and discussed.

Behavior of audit fees in the audit firm or partner changes

Directory of Open Access Journals (Sweden)

Marcelo Antonio Pierri Junior

2016-09-01

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

The effects of spaced retrieval training in improving hyperphagia of people living with dementia in residential settings.

Science.gov (United States)

Hsu, Chia-Ning; Lin, Li-Chan; Wu, Shiao-Chi

2017-10-01

To investigate the effectiveness of spaced retrieval for improving hyperphagia in patients with dementia in residential care settings. Although 10-30% of patients with dementia have hyperphagia, most studies have focused on eating difficulties. Only a few studies have focused on hyperphagia. Various memory problems cause hyperphagia in patients with dementia. Spaced retrieval, a cognitive technique for information learning, can be used as a training method to improve memory loss. Recent studies showed that patients who received the training successfully memorised information learned in the training and correctly applied it to their daily lives. Single-blind experiments were performed. The 97 subjects with dementia were recruited from seven institutions. All research participants were stratified into three groups according to cognitive impairment severity and Hyperphagic Behavior Scale scores and then randomly assigned to the experimental and control groups. The experimental group received a six-week one-by-one spaced retrieval training for hyperphagia behaviour. The control group received routine care. After the intervention, the frequency and severity of hyperphagia in the patients with dementia, and food intake were significantly lower in the experimental group than in the control group. However, body mass index did not significantly differ. Our results suggest that the spaced retrieval training could decrease the frequency and severity of hyperphagia in patients with dementia. The content of this training programme is consistent with the normal manner of eating in daily life and is easy for patients to understand and perform. Therefore, it can be applied in residents' daily lives. This study confirms the efficacy of the spaced retrieval training protocol for hyperphagia in patients with dementia. In future studies, the follow-up duration can be increased to determine the long-term effectiveness of the intervention. © 2016 John Wiley & Sons Ltd.

Inconsistencies between alcohol screening results based on AUDIT-C scores and reported drinking on the AUDIT-C questions: prevalence in two US national samples

Science.gov (United States)

2014-01-01

independent interview gold standard for unhealthy alcohol use and therefore cannot address how often observed inconsistencies represent false positive or negative screens. Conclusions Up to 21% of people who drink alcohol had alcohol screening results based on the AUDIT-C score that were inconsistent with reported drinking on the same AUDIT-C. This needs to be addressed when training clinicians to use the AUDIT-C. PMID:24468406

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

Science.gov (United States)

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

2015-01-01

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

A Probabilistic Model for Exteriors of Residential Buildings

KAUST Repository

Fan, Lubin; Wonka, Peter

2016-01-01

We propose a new framework to model the exterior of residential buildings. The main goal of our work is to design a model that can be learned from data that is observable from the outside of a building and that can be trained with widely available

Data management strategies for nuclear training

International Nuclear Information System (INIS)

Zerbo, J.N.; Gwinn, A.E.

1993-01-01

Use of systematic training development technologies has become a standard for the commercial nuclear power industry and for many Department of Energy facilities. Such systems involve detailed analysis of job functions, tasks and skill requirements and correlation of that information to the courses, curricula and testing instruments used in the training process. Nuclear training programs are subject to audit and evaluation by a number of government and industry organizations. The ability to establish an audit trail, from initial task analysis to final examination is crucial to demonstrating the completeness and validity of a systematic training program. This paper provides perspective on aspects of the training data management problem, status of technological solutions, and characteristics of data base management systems that are best suited for application to training programs

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

Directory of Open Access Journals (Sweden)

Arie Wicaksono

2012-03-01

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

 Developing a framework for audit quality management in audit firms

OpenAIRE

Darius Vaicekauskas; Jonas Mackevičius

2014-01-01

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

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

OpenAIRE

Buuren, van, J.P.

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Puja Seth

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

Determinants of the Strength of Auditing and Reporting Standards: a Cross-Country Study

Directory of Open Access Journals (Sweden)

Pran Krishansing Boolaky

2013-12-01

Full Text Available Our study addresses the research gap regarding the absence of an empirical cross-country study on the determinants of the strength of auditing and reporting standards (SARS. Using data on 133 countries at various stages of development, we examine the role of environmental factors that influence a country’s strength of auditing and reporting standards. Our empirical results confirm that institutional infrastructure, financial market development and higher education and training jointly influence a country’s strength of auditing and reporting standards. We obtain qualitatively similar subsample results when we partition countries on the basis of economic development.

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

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Tubagus Ismail

2015-05-01

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

Activity Based Training Employed in Quality Assurance Training

Directory of Open Access Journals (Sweden)

Liviu Moldovan

2011-06-01

Full Text Available This paper presents the employment of the Activity Based Training at the “Petru Maior” University of Tîrgu Mureş. The draft of the training activities in each of the 10 modules in the Quality Audit process is illustrated. It is an achievement of the project entitled “Disseminating Open and Innovative Tools and Services for Vocational Education and Training in Quality Assurance” (acronym Do-IT financed by European Commission.

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

OpenAIRE

Ariston; Handoko, Jesica

2006-01-01

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

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

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-02-08

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

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

OpenAIRE

ANA MARIA JOLDOŞ; IONELA CORNELIA STANCIU; GABRIELA GREJDAN

2010-01-01

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

Auditing hazardous waste incineration

International Nuclear Information System (INIS)

Jayanty, R.K.M.; Allen, J.M.; Sokol, C.K.; von Lehmden, D.J.

1990-01-01

This paper reports that audit standards consisting of volatile and semivoltile organics have been established by the EPA to be provided to federal, state, and local agencies or their contractors for use in performance audits to assess the accuracy of measurement methods used during hazardous waste trial burns. The volatile organic audit standards currently total 29 gaseous organics in 5, 6, 7, 9, and 18-component mixtures at part-per-billion (ppb) levels (1 to 10 000 ppb) in compressed gas cylinders in a balance gas of nitrogen. The semivoltile organic audit standards currently total six organics which are spiked onto XAD-2 cartridges for auditing analysis procedures. Studies of all organic standards have been performed to determine the stability of the compounds and the feasibility of using them as performance audit materials. Results as of July 1987 indicate that all of the selected organic compounds are adequately stabile for use as reliable audit materials. Performance audits have been conducted with the audit materials to assess the accuracy of the measurement methods. To date, 160 performance audits have been initiated with the ppb-level audit gases. The audit results obtained with audit gases during hazardous waste trial burn tests were generally within ±50% of the audit concentrations. A limited number of audit results have been obtained with spiked XAD-2 cartridges, and the results have generally been within ±35% of the audit concentrations

Can virtual streetscape audits reliably replace physical streetscape audits?

Science.gov (United States)

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

2010-12-01

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

Auditing an Online Self-reported Interventional Radiology Adverse Event Database for Compliance and Accuracy.

Science.gov (United States)

Burch, Ezra A; Shyn, Paul B; Chick, Jeffrey F; Chauhan, Nikunj R

2017-04-01

The purpose of this study was to determine whether auditing an online self-reported interventional radiology quality assurance database improves compliance with record entry or improves the accuracy of adverse event (AE) reporting and grading. Physicians were trained in using the database before the study began. An audit of all database entries for the first 3 months, or the first quarter, was performed, at which point physicians were informed of the audit process; entries for the subsequent 3 months, or the second quarter, were again audited. Results between quarters were compared. Compliance with record entry improved from the first to second quarter, but reminders were necessary to ensure 100% compliance with record entry. Knowledge of the audit process did not significantly improve self-reporting of AE or accuracy of AE grading. However, auditing significantly changed the final AE reporting rates and grades. Copyright © 2016 American College of Radiology. Published by Elsevier Inc. All rights reserved.

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

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.

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

2013-06-01

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.

National Energy Audit Tool for Multifamily Buildings Development Plan

Energy Technology Data Exchange (ETDEWEB)

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

2012-03-01

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

An audit of nephrectomy by general surgeons | Mungadi | Nigerian ...

African Journals Online (AJOL)

... nephrectomy for non functioning hydronephrotic kidneys. The outcome in the treatment of the congenital renal anomalies, malignant and trauma to the kidney was not satisfactory suggesting the trained urologist will be better equipped to sort things out. Keywords: audit, nephrectomy, general surgeons. Nigerian Journal of ...

The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

OpenAIRE

Dyah Setyaningrum; Lindawati Gani; Dwi Martani; Cris Kuntadi

2013-01-01

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components ...

The diversity of the Brazilian regional Audit Courts on government auditing

Directory of Open Access Journals (Sweden)

André Feliciano Lino

2017-11-01

Full Text Available ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.

Time to audit.

Science.gov (United States)

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

2012-09-01

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

Narcissism in Iranian auditing profession

Directory of Open Access Journals (Sweden)

Mahsa Javanmard

2013-05-01

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

The continuous improvement of the Internal Audits Process assurance the effective compliance of ISO 17025:2005 requirements

Directory of Open Access Journals (Sweden)

Carina Di Candia

2011-04-01

Full Text Available Continuous Improvement Process started in LATU in 1996. The Impact was so important that covered all the organization. Nowadays LATU has almost all its processes certificated and most than 200 tests accredited. The Internal Audits process began in 1996 with an annual planning for all the laboratory's areas. For the UKAS accreditation in 1998, LATU improves the internal audits planning auditing not only the system but also the tests. In 1999 LATU was certified by SQS and accredited the calibrations by DKD. Since 2004 internal audits was managed as a process; in order to that was defined objectives, indicators, achievements and the necessary resources of the internal audit programme and process. The internal audit programme has a pre defined tri annual planning that includes all the laboratory areas. The results of the measures obtained till now demonstrate the improvement in the internal audit and all the laboratory processes. Auditors final staff increase their technical competence. As a consequence of managing the internal audits as a process, the internal communication has an important relevance to feedback the continuous improvement of the laboratory. This was evidence in a decrease of the documentaries non conformities, improvement of the calibrations and maintenance programme, optimization trainings and qualifications of the staff, common internal trainings, creation of a quality assurance team to improvement the tests control, improvement in the relationship with the support areas. Most of this requirements are included in ISO 17025:2005; that assurance the effective compliance of this standard.

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

African Journals Online (AJOL)

However, among the factors considered important by the regulatory bank, credit risk is found to be insignificant. With regard to audit quality, the study did not find significant relationship between the extent of earning management and abnormal audit fees, indicating that auditors do not seem to compromise audit quality to ...

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

African Journals Online (AJOL)

user

Secondly, the presence of vigilant regulation places a countervailing effect in the audit ... market and the stiff competition (partly triggered by the bidding system) ... accounting profession, and lower audit quality concern afforded in the country, ..... those earnings and give it a better audit opinion than the facts merit (Xie et al.

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

Directory of Open Access Journals (Sweden)

Aleksey F. Akhmetshin

2014-01-01

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

Audit mode change, corporate governance

Directory of Open Access Journals (Sweden)

Limei Cao

2015-12-01

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

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,

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

Directory of Open Access Journals (Sweden)

Daniel VILSANOIU

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Patrick Velte

2015-05-01

Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial

EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS

Directory of Open Access Journals (Sweden)

ALINA VOICULESCU

2014-08-01

Full Text Available The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements are prepared, in their own case or in the case of their trade clients/suppliers, debtors, business partners, in general. Auditors thus became the mediators between the producers and the users of accountant information, using their high theoretical training, authority, competence and independence as pledge for the fairness of the financial statements and for the compliance with the Law. But even their reports are subject to uncertainty, therefore the author considered useful to approach in the current paper the issue of risk in financial audit, by use of a study-case of several audit reports, in order to explain and exemplify it and to highlight the difference between its components’ evaluation.

National audit of continence care: laying the foundation.

Science.gov (United States)

Mian, Sarah; Wagg, Adrian; Irwin, Penny; Lowe, Derek; Potter, Jonathan; Pearson, Michael

2005-12-01

National audit provides a basis for establishing performance against national standards, benchmarking against other service providers and improving standards of care. For effective audit, clinical indicators are required that are valid, feasible to apply and reliable. This study describes the methods used to develop clinical indicators of continence care in preparation for a national audit. To describe the methods used to develop and test clinical indicators of continence care with regard to validity, feasibility and reliability. A multidisciplinary working group developed clinical indicators that measured the structure, process and outcome of care as well as case-mix variables. Literature searching, consensus workshops and a Delphi process were used to develop the indicators. The indicators were tested in 15 secondary care sites, 15 primary care sites and 15 long-term care settings. The process of development produced indicators that received a high degree of consensus within the Delphi process. Testing of the indicators demonstrated an internal reliability of 0.7 and an external reliability of 0.6. Data collection required significant investment in terms of staff time and training. The method used produced indicators that achieved a high degree of acceptance from health care professionals. The reliability of data collection was high for this audit and was similar to the level seen in other successful national audits. Data collection for the indicators was feasible to collect, however, issues of time and staffing were identified as limitations to such data collection. The study has described a systematic method for developing clinical indicators for national audit. The indicators proved robust and reliable in primary and secondary care as well as long-term care settings.

Features partnership in auditing

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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.

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

OpenAIRE

Patrick Velte; Marc Eulerich

2015-01-01

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

Safety audit of Dounreay 1998

International Nuclear Information System (INIS)

1998-01-01

The report sets out the findings of the team which carried out the recent audit of health and safety at Dounreay. The audit was initiated on behalf of the Health and Safety Executive by the Chief Inspector of Nuclear Installations and followed an incident on 7 May of this year which left the 'Fuel Cycle Area' on the site without its normal electricity supplies for 16 years. The audit has shown that much has to be done to improve safety at Dounreay to bring it up to the standards HSE requires for continued operation of a nuclear installation and to enable Dounreay to be safely decommissioned and made safe for future generations. However, HSE considers that the site is under proper control under the nuclear licensing regime and presently safe; operations in the Fuel Cycle Area are shut down and they will need a Consent of HSE before they can restart. HSE believes that, subject to the recommendations in this report about organisation, management and training, the current staff at Dounreay have the knowledge, skills and commitment to enable Dounreay to operate safely and to bring it up to the standards that HSE expects. Consent to restart will only be given when the Chief Inspector is satisfied that an adequate safety case for operation has been made

Sustainability of Physical Activity Promoting Environments and Influences on Sustainability Following a Structural Intervention in Residential Children's Homes

Science.gov (United States)

Dominick, Gregory M.; Tudose, Alina; Pohlig, Ryan T.; Saunders, Ruth P.

2016-01-01

Research examining sustainability of health promotion programs within organizational settings is limited. The Environmental Interventions in Residential Children's Homes (ENRICH) was a structural intervention that trained Wellness Teams (WTs) within residential children's homes (RCH) to target environmental changes that promote physical activity…

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.

HIV testing in dermatology - a national audit.

Science.gov (United States)

Esson, Gavin A; Holme, S A

2018-05-01

Forty percent of individuals have late-stage HIV at the time of diagnosis, resulting in increased morbidity. Identifying key diseases which may indicate HIV infection can prompt clinicians to trigger testing, which may result in more timely diagnosis. The British HIV Association has published guidelines on such indicator diseases in dermatology. We audited the practice of HIV testing in UK dermatologists and General Practitioners (GPs) and compared results with the national guidelines. This audit showed that HIV testing in key indicator diseases remains below the standard set out by the national guidelines, and that GPs with special interest in dermatology have a lower likelihood for testing, and lower confidence when compared to consultants, registrars and associate specialists. Large proportions of respondents believed further training in HIV testing would be beneficial.

The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement

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Deby Suryani

2018-03-01

Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.

Regionalised tertiary psychiatric residential facilities.

Science.gov (United States)

Lesage, Alain; Groden, David; Goldner, Elliot M; Gelinas, Daniel; Arnold, Leslie M

2008-01-01

Psychiatric hospitals remain the main venue for long-term mental health care and, despite widespread closures and downsizing, no country that built asylums in the last century has done away with them entirely--with the recent exception of Italy. Differentiated community-based residential alternatives have been developed over the past decades, with staffing levels that range from full-time professional, to daytime only, to part-time/on-call. This paper reviews the characteristics of community-based psychiatric residential care facilities as an alternative to long-term care in psychiatric hospitals. It describes five factors decision makers should consider: 1. number of residential places needed; 2. staffing levels; 3. physical setting; 4. programming; and 5. governance and financing. In Italy, facilities with full-time professional staff have been developed since the mid-1990s to accommodate the last cohorts of patients discharged from psychiatric hospitals. In the United Kingdom, experiments with hostel wards since the 1980s have shown that home-like, small-scale facilities with intensive treatment and rehabilitation programming can be effective for the most difficult-to-place patients. More recently in Australia, Community Care Units (CCUs) have been applying this concept. In the Canadian province of British Columbia (BC), Tertiary Psychiatric Residential Facilities (TPRFs) have been developed as part of an effort to regionalise health and social services and downsize and ultimately close its only psychiatric hospital. This type of service must be further developed in addition to the need for forensic, acute-care and intermediate-level beds, as well as for community-based care such as assertive community treatment and intensive case management. All these types of services, together with long-term community-based residential care, constitute the elements of a balanced mental health care system. As part of a region's balanced mental health care plan, these Tertiary

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

OpenAIRE

Nadirsyah, Nadirsyah; Indriani, Mirna; Usman, Iskandar

2011-01-01

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

77 FR 28519 - Test Procedure Guidance for Room Air Conditioners, Residential Dishwashers, and Residential...

Science.gov (United States)

2012-05-15

... Guidance for Room Air Conditioners, Residential Dishwashers, and Residential Clothes Washers: Public... procedures for room air conditioners, residential dishwashers, and residential clothes washers. DATES: DOE...'s existing test procedures for residential room air conditioners, residential dishwashers, and...

CONNECTION BETWEEN INTERNAL AUDIT AND MANAGEMENT

Directory of Open Access Journals (Sweden)

Georgiana SUSMANSCHI

2013-06-01

Full Text Available Management activity has utility in all socio-economic segments, taking into account the need for continuous professional training of humans, management involvement in the activity of economic entities registered a significant need. What levers should be used and in what direction in order to act effectively? The answer is not unique, but will be made based on economic theory and systematic methodological principles that lead to certain, multiple positive effects on a long-term perspective.Looking at the dynamics of the business environment every manager will set a secondary objective in addition to maximizing the profit of the economic entity, which consist in preparing for any type of change in the market, due to the influence of endogenous or exogenous factors.Internal audit concept is connected to the concept of management, internal audit beingdefined as an attribute of management by many specialists.

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

OpenAIRE

Gary MONROE; Sarowar HOSSAIN

2013-01-01

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified going-concern opinions for financially distressed companies. However, their study uses data from a period when there was no restriction on the length of audit partner tenure, i.e., from a period before ...

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

Energy Technology Data Exchange (ETDEWEB)

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

1992-06-01

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

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

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.

Energy efficiency through energy audit

International Nuclear Information System (INIS)

Esan, A. A.

2000-08-01

Energy is an essential factor to economic and social development and improved standards of living in developing countries. Nigeria in particular. There is a strong need for greater energy efficiency in every sector of economy in order to reduce costs. enhance competitiveness, conserve energy resources and reduce environmental impacts associated with production, distribution and use of energy. Energy auditing and monitoring has a significant role in any energy management and conservation project. Energy auditing as an important part of industrial energy management on plant level, represents a complex of activities aiming at the efficient use of energy. The activities are undertaken by a team of experts who use a set of measuring instruments to monitor and evaluate all the necessary data to elaborate a package of recommendations on improvements in the field of energy efficiency and possible product quality. The inefficient conversion and use of energy have been identified as a central problem for all developing countries, Nigeria inclusive, since they all consume significantly higher amounts of energy per unit of GDP than OECD countries. This aggravates energy-related environmental problems and is also a burden on domestic resources and foreign exchange. Energy prices have risen drastically in many developing countries, while energy intensities remain high. Price changes alone are not rapidly translating energy efficiency improvements. Identifying and removing the obstacles to greater energy efficiency should be priority for government in developing countries. This is why the Energy Commission, an apex organ of government on Energy matters in all its ramifications is out to encourage relatively low-cost energy audits for the Textile industries - such audits can identify ''good house-keeping's' measures, such as simply process improvements, that reduce energy consumption and operating costs. This will be followed by the training of plant workers/energy managers

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

Science.gov (United States)

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

2018-07-01

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

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK

Directory of Open Access Journals (Sweden)

ANA MARIA JOLDOŞ

2010-01-01

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

The impact of global financial crisis on audit and non-audit fees

OpenAIRE

Alexeyeva, Irina; Svanström, Tobias

2015-01-01

This is the accepted and refereed manuscript to the article Purpose - The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach - Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings - During the GFC Swedish companies benefited from an increa...

Auditing of environmental management system

Directory of Open Access Journals (Sweden)

Čuchranová Katarína

2001-12-01

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

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

OpenAIRE

Daniel VILSANOIU; Mihaela SERBAN

2010-01-01

This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, ou...

34 CFR 668.23 - Compliance audits and audited financial statements.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...

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

Directory of Open Access Journals (Sweden)

Badingatus Solikhah

2012-03-01

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

Audit mode change, corporate governance

OpenAIRE

Limei Cao; Wanfu Li; Limin Zhang

2015-01-01

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

Health plan auditing: 100-percent-of-claims vs. random-sample audits.

Science.gov (United States)

Sillup, George P; Klimberg, Ronald K

2011-01-01

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. These results suggest that health plan expenses of corporations could be significantly reduced if they audited 100% of claims and embraced a zero-defect approach.

From joint to single audits

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2018-01-01

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

The Risk of Electronic Audit and its Impact on The Quality Audit

Directory of Open Access Journals (Sweden)

Zainab Jabbar Yousif

2018-05-01

Full Text Available The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the  risks of electronic auditing  after turned  from manual checking to electronic auditing due to developments in technologies  in all sectors.  The risk of electronic auditing  the risk of information technology infrastructure and the risks of applications and other  related to communication processes, several conclusions have been reached, implementation of programs with goods specifications in the electronic auditing  process will lead to safety of work and  reduce the risk of electronic auditing . The research highlights these  risks and their impact on the quality of auditing .                                  

MAAGs (Medical Audit Advisory Groups): the Eli Lilly National Clinical Audit Centre.

Science.gov (United States)

Baker, R; Fraser, R

1993-01-01

Outlines the framework for promoting audit in general practice, created as one part of the health service reforms. Medical Audit Advisory Groups (MAAGs) were set up in each district with the aim of participation in audit of all general practitioners by April 1992. The activities undertaken have included those recommended by the Department of Health; the most significant of these being the appointment of lay facilitators who are able to assist general practitioners and primary care teams co-operate over efforts to improve the quality of care, and may offer one means of introducing some of the methods of total quality management into general practice. Discusses the problems which remain: audit is not yet sufficiently systematic, interface audit with secondary care is at a very early stage, the ways to involve managers and patients in audit remain to be clarified, and there is little evidence of the consequences of audit in terms of improved care. The Eli Lilly National Clinical Audit Centre has been set up within the Department of General Practice, University of Leicester, in order to address these issues.

[Introduction of Quality Management System Audit in Medical Device Single Audit Program].

Science.gov (United States)

Wen, Jing; Xiao, Jiangyi; Wang, Aijun

2018-01-30

The audit of the quality management system in the medical device single audit program covers the requirements of several national regulatory authorities, which has a very important reference value. This paper briefly described the procedures and contents of this audit. Some enlightenment on supervision and inspection are discussed in China, for reference by the regulatory authorities and auditing organizations.

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

Science.gov (United States)

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

2010-06-01

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

The Neighborhood Auditing Tool: A Hybrid Interface for Auditing the UMLS

OpenAIRE

Morrey, C. Paul; Geller, James; Halper, Michael; Perl, Yehoshua

2009-01-01

The UMLS’s integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports “neighborhood-based” auditing, where, at a...

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

Science.gov (United States)

Levola, Jonna; Aalto, Mauri

2015-07-01

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

Preregistration research training of speech and language therapists in the United Kingdom: a nationwide audit of quantity, content and delivery.

Science.gov (United States)

Pagnamenta, Emma; Joffe, Victoria L

2018-04-24

To carry out an audit of the quantity and content of research teaching on UK preregistration speech and language therapy (SLT) degree programmes. Lecturers delivering research teaching from each higher education institution providing preregistration training were invited to complete an online survey. Amount of research teaching, content of research teaching (including final-year projects), perceived confidence by staff of graduates in research awareness, research activity and leading research. Responses were received for 14 programmes (10 undergraduate and four postgraduate), representing 73% of all undergraduate courses and 44% of all postgraduate courses in the United Kingdom. Fifty percent of courses included over 30 h of research teaching, with wide variability across both undergraduate and postgraduate courses in number of hours, modules and credits devoted to research. There was no association between quantity of research teaching and perception of adequacy of quantity of teaching. Critical appraisal, statistical software and finding literature were the most common topics taught. Conversely, service evaluation and audit was the least common topic covered. All institutions provided a final-year project, with 11/14 requiring empirical research. Perceived confidence of graduates was higher for research awareness than active research and leading research, but this varied across institutions. There was a strong correlation between lecturers' perceived confidence of graduates in research awareness and number of hours of research teaching. Despite the requirements for healthcare professionals to engage in evidence-based practice, the amount and nature of research training in preregistration courses for SLTs in the United Kingdom is highly variable. Levels of perceived confidence of graduates were also variable, not only for active participation in research, and for leading research, but also for research awareness. This has implications for the ability of SLTs to

Materials control and accountability auditor training

International Nuclear Information System (INIS)

Barham, M.A.

1993-01-01

As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

Auditing Quality in China

OpenAIRE

Ding, Shengyan

2012-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Antoniuk O.

2018-03-01

Full Text Available Introduction. Quality management of audit services requires further theoretical research and development in the field of audit activity and quality of audit, continuous improvement of the organization and methodology in providing audit services. Purpose. The article deals with the theoretical and practical questions of assessing the quality of audit services that are different from the audit in order to identify ways to improve the methodological quality assurance in the provision of these services. Results. It is proved that factors (economic, methodological, organizational and conditions have an impact on the quality of audit services. This, in general, affects the content of audit services regulation and their social and economic significance. The terms of quality assurance, which are considered in the article, have a decisive influence on the implementation of those specific factors that directly change the properties of the audit services and create the services of the required quality. Assurance of the quality of audit services is considered as the creation of the necessary conditions for the implementation of all factors that affect the quality of audit services, maintanence of the given level of quality of audit services in accordance with the requirements of legal acts and market needs. Conclusions. The issue of identifying criteria, factors and indicators for assessing the quality in audit services is raised. In the generalized form, the matrix of quality assurance of audit services is presented, which indicates the interconnection of various conditions, factors, quality indicators in audit services.

Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing

OpenAIRE

Weins, Sebastian; Alm, Bastian; Wang, Tawei

2016-01-01

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential of Continuous Auditing still remains unrevealed. This paper provides a new conceptual framework on how to bring Continuous Auditing to the next level. It goes beyond the existing technical concepts and...

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

Directory of Open Access Journals (Sweden)

Genevieve Scalan

2017-04-01

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

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

RETHINKING RESIDENTIAL MOBILITY: AN INTERDISCIPLINARY INTERPRETATION

Directory of Open Access Journals (Sweden)

Roderick J. Lawrence

2008-03-01

Full Text Available Since the 1950s academics and professionals have proposed a number of disciplinary and sector based interpretations of why, when and where households move or choose to stay in the same housing unit at different periods of the life cycle and especially the family cycle. This article challenges studies that only analyse one set of factors. The article stems from a synthesis of 20 years of research by the author who  has an interdisciplinary training in the broad field of people-environment relations. First, it reviews some key concepts related to human ecology, including housing, culture, identity and cultivation. Then it will consider how these concepts can be applied to interpret residential mobility using an interdisciplinary approach. An empirical case study of residential mobility in Geneva, Switzerland is presented in order to show how this approach can help improve our understanding of the motives people have regarding the wish to stay in their residence or to move elsewhere.

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

Measuring Learning Outcomes. A Learner Perspective in Auditing Education

DEFF Research Database (Denmark)

Holm, Claus; Steenholdt, Niels

The ability to provide sensible measures for learning outcomes in accounting education is under increased scrutiny. In this paper we use a learner perspective in auditing education which reflects that some students taking accounting classes also are provided with on-the-job training in accounting...... is part of every day life within most accounting firms. Developing a sound on-the-job training environment is pivotal in the recruitment and design of supervision, and in the end for the expected "successrate" in retaining (valuable) employees. Prior research suggests that scripts or schemas provide...

Program evaluation: Weatherization Residential Assistance Partnership (WRAP) Program

Energy Technology Data Exchange (ETDEWEB)

1991-12-01

The Connecticut low income weatherization program was developed in response to a 1987 rate docket order from the Connecticut Department of Public Utility Control (DPUC) to Connecticut Light Power Co., an operating subsidiary of Northeast Utilities (NU). (Throughout this report, NU is referred to as the operator of the program.) This program, known as the Weatherization Residential Assistance Partnership, or WRAP, was configured utilizing input from a collaborative group of interested parties to the docket. It was agreed that this program would be put forth by the electric utility, but would not ignore oil and gas savings (thus, it was to be fuel- blind''). The allocated cost of conservation services for each fuel source, however, should be cost effective. It was to be offered to those utility customers at or below 200 percent of the federal poverty levels, and provide a wide array of energy saving measures directed toward heating, water heating and lighting. It was felt by the collaborative group that this program would raise the level of expenditures per participant for weatherization services provided by the state, and by linking to and revising the auditing process for weatherization, would lower the audit unit cost. The program plans ranged from the offering of low-cost heating, water heating and infiltration measures, increased insulation levels, carpentry and plumbing services, to furnace or burner replacement. The program was configured to allow for very comprehensive weatherization and heating system servicing.

Audit Validation Using Ontologies

Directory of Open Access Journals (Sweden)

Ion IVAN

2015-01-01

Full Text Available Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders. Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.

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

OpenAIRE

William, Richi

2017-01-01

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

Audit Expectation Gap: Perspectives of Auditors and Audited ...

African Journals Online (AJOL)

This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

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.

Protocol for audit of current Filipino practice in rehabilitation of stroke inpatients.

Science.gov (United States)

Gonzalez-Suarez, Consuelo B; Dizon, Janine Margarita R; Grimmer, Karen; Estrada, Myrna S; Liao, Lauren Anne S; Malleta, Anne-Rochelle D; Tan, Ma Elena R; Marfil, Vero; Versales, Cristina S; Suarez, Jimah L; So, Kleon C; Uyehara, Edgardo D

2015-01-01

Stroke is one of the leading medical conditions in the Philippines. Over 500,000 Filipinos suffer from stroke annually. Provision of evidence-based medical and rehabilitation management for stroke patients has been a challenge due to existing environmental, social, and local health system issues. Thus, existing western guidelines on stroke rehabilitation were contextualized to draft recommendations relevant to the local Philippine setting. Prior to fully implementing the guidelines, an audit of current practice needs to be undertaken, thus the purpose of this audit protocol. A clinical audit of current practices in stroke rehabilitation in the Philippines will be undertaken. A consensus list of data items to be captured was identified by the audit team during a 2-day meeting in 2012. These items, including patient demographics, type of stroke, time to referral for rehabilitation management, length of hospital stay, and other relevant descriptors of stroke management were included as part of the audit. Hospitals in the Philippines will be recruited to take part in the audit activity. Recruitment will be via the registry of the Philippine Academy of Rehabilitation Medicine, where 90% of physiatrists (medical doctors specialized in rehabilitation medicine) are active members and are affiliated with various hospitals in the Philippines. Data collectors will be identified and trained in the audit process. A pilot audit will be conducted to test the feasibility of the audit protocol, and refinements to the protocol will be undertaken as necessary. The comprehensive audit process will take place for a period of 3 months. Data will be encoded using MS Excel(®). Data will be reported as means and percentages as appropriate. Subgroup analysis will be undertaken to look into differences and variability of stroke patient descriptors and rehabilitation activities. This audit study is an ambitious project, but given the "need" to conduct the audit to identify "gaps" in current

Control area readiness audit report of the Independent Electricity Market Operator (IMO)

International Nuclear Information System (INIS)

Gladish, L.A.; Campoli, G.; Le, Q.; Farrokhpay, S.; Kirby, B.; Penwell, C.; Weaver, S.; Vicini, D.; Wells, M.

2004-01-01

The Independent Electricity Market Operator (IMO) is a control area authority that is responsible for the safe and reliable operation of its portion of the bulk electric system in cooperation with neighbouring control areas. This audit by the North American Electric Reliability Council (NERC) reviewed the readiness of Ontario's IMO to meets its responsibilities as a control area operator. NERC recommended specific actions to correct the deficiencies that resulted in the blackout in southeastern Ontario and northeastern United States on August 14, 2003. Initiatives to strengthen compliance with existing standards were also suggested along with longer-term technical initiatives to prevent or mitigate the impacts of cascading blackouts in the future. The audit process included: a self-assessment questionnaire to the control area being audited; a questionnaire to neighbouring control areas; a questionnaire to the reliability coordinator and an on-site audit by a selected audit team. The following issues were reviewed: criteria and compliance, authority, responsibilities in the planning time frame, real time monitoring, system restoration, delegation of reliability coordinator functions, outage coordination, transmission and generation relaying, energy emergency plan, operating policy, line clearances, and nuclear power plant requirements. It was concluded that the IMO has the necessary plans, procedures, processes, tools and trained personnel to respond to emergency events. The audit did not find any major operational problems, but offered a few recommendations for improvement. tabs

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...

Research in auditing: main themes

Directory of Open Access Journals (Sweden)

Marcelo Porte

Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

Leaving a joint audit system

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

2014-01-01

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

46 CFR Sec. 12 - Audit.

Science.gov (United States)

2010-10-01

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

Use of remote video auditing to validate Ebola level II personal protective equipment competency.

Science.gov (United States)

Allar, Peter J; Frank-Cooper, Madalyn

2015-06-01

Faced with an Ebola-related mandate to regularly train frontline hospital staff with the donning and doffing of personal protective equipment, a community hospital's emergency department implemented remote video auditing (RVA) to assist in the training and remediation of its nursing staff. RVA was found to be useful in assessing performance and facilitating remediation. Copyright 2015, SLACK Incorporated.

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

Directory of Open Access Journals (Sweden)

George CALOTĂ

2009-12-01

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

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

Science.gov (United States)

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

2015-06-01

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

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

Directory of Open Access Journals (Sweden)

Seerungrat Sudsomboon

2016-03-01

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

11 CFR 9038.1 - Audit.

Science.gov (United States)

2010-01-01

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

30 CFR 735.22 - Audit.

Science.gov (United States)

2010-07-01

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

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...

Software Assists in Extensive Environmental Auditing

Science.gov (United States)

Callac, Christopher; Matherne, Charlie

2003-01-01

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

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

OpenAIRE

Antoniuk O.

2018-01-01

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

30 CFR 725.19 - Audit.

Science.gov (United States)

2010-07-01

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

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.

The role of tax audit as a component of restaurants` financial state audit

Directory of Open Access Journals (Sweden)

T.M. Omelianchuk

2015-06-01

Full Text Available The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of cognition of the essence of the tax audit and methods of comparison, generalization, systematization and synthesis of the study of the peculiarities of tax audit of the company in restaurant facilities were used for achievement the purpose of research. Discovered the features of realization the tax audit оn the company of the restaurant facilities. Studied the state the market development of the external audit of taxes and tax audit in Ukraine. Have been identified the features of the system of taxation of business entities in the restaurant industry. The scope of results’ application are the participants’ assessment of the financial state and fiscal capacity of the enterprise restaurant economy.

Development Of Economic Techniques For Residential Thermography

Science.gov (United States)

Allen, Lee R.; Allen, Sharon

1983-03-01

Infrared thermography has proven to be a valuable tool in the detection of heat loss in both commercial and residential buildings. The field of residential thermography has needed a simple method with which to report the deficiencies found during an infrared scan. Two major obstacles hindering the cost effectiveness of residential thermography have been 1) the ability to quickly transport some high resolution imaging system equipment from job site to job site without having to totally dismount the instruments at each area, and 2) the lack of a standard form with which to report the findings of the survey to the customer. Since the industry has yet to provide us with either, we believed it necessary to develop our own. Through trial and error, we have come up with a system that makes interior residential thermography a profitable venture at a price the homeowner can afford. Insulation voids, or defects can be instantly spotted with the use of a thermal imaging system under the proper conditions. A special hand-held device was developed that enables the thermographer to carry the equipment from house to house without the need to dismantle and set up at each stop. All the necessary components are attached for a total weight of about 40 pounds. The findings are then conveyed to a form we have developed. The form is simple enough that the client without special training in thermography can understand. The client is then able to locate the problems and take corrective measures or give it to a con-tractor to do the work.

Clinical audit as a tool of continuous improvement of quality in radiology

International Nuclear Information System (INIS)

Horvathova, M.; Nikodemova, D.; Prikazska, M.

2008-01-01

Medical diagnosis and treatment including X -rays, nuclear medicine and radiotherapy , are the largest man-made sources of radiation exposure. The medical use of ionising radiation continues to expand, and is moving towards more complex procedures entailing higher exposures. Directive 97/43/EURATOM, on health protection of individuals against the dangers of ionizing radiation in relation to medical exposures acknowledged that medical practices using ionizing radiation are developing rapidly and that they are from a radiation protection point of view of regulatory concern. Our contribution summarizes the main recommendations of the Guidelines and the major problems of implementation of Clinical audits in Slovakia, which are: Incomplete national legislation for clinical audit; Methods of financing; Lack of formal framework of auditing; Poor understanding of the purpose and contents of clinical audits; Lack of criteria for the standards of good practices; Difficulty to employ sufficient number of auditors; Insufficient time available for auditors; Lack of specific training of auditors; Need of technological modernization of radiology equipment to meet quality standards. The need for harmonization of clinical audits has been recognized by all countries which replied to the questionnaire, including Slovakia and therefore it should be implemented in radiation protection regulations of Health ministry. (authors)

Clinical audit as a tool of continuous improvement of quality in radiology

International Nuclear Information System (INIS)

Horvathova, M.; Nikodemova, D.; Prikazska, M.

2009-01-01

Medical diagnosis and treatment including X -rays, nuclear medicine and radiotherapy , are the largest man-made sources of radiation exposure. The medical use of ionising radiation continues to expand, and is moving towards more complex procedures entailing higher exposures. Directive 97/43/EURATOM, on health protection of individuals against the dangers of ionizing radiation in relation to medical exposures acknowledged that medical practices using ionizing radiation are developing rapidly and that they are from a radiation protection point of view of regulatory concern. Our contribution summarizes the main recommendations of the Guidelines and the major problems of implementation of Clinical audits in Slovakia, which are: Incomplete national legislation for clinical audit; Methods of financing; Lack of formal framework of auditing; Poor understanding of the purpose and contents of clinical audits; Lack of criteria for the standards of good practices; Difficulty to employ sufficient number of auditors; Insufficient time available for auditors; Lack of specific training of auditors; Need of technological modernization of radiology equipment to meet quality standards. The need for harmonization of clinical audits has been recognized by all countries which replied to the questionnaire, including Slovakia and therefore it should be implemented in radiation protection regulations of Health ministry. (authors)

Report on the oil and gas construction compliance audit 2005

Energy Technology Data Exchange (ETDEWEB)

NONE

2005-07-01

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

PENGARUH PENGALAMAN DAN PELATIHAN AUDITOR TERHADAP AUDIT RISK DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MEDIASI PADA BPKP PERWAKILAN SULAWESI BARAT

OpenAIRE

FIRDHAUS MAKURAGA, HIRAZ GHIBRAN

2017-01-01

2017 Pengaruh Pengalaman dan Pelatihan Auditor terhadap Audit Risk dengan Profesionalisme Auditor sebagai Variabel Mediasi pada BPKP Perwakilan Sulawesi Barat The Effects of Experience, and Auditor???s Training on Audit Risk with Auditor???s Professionalism as Interveing Variable On BPKP Representative of West Sulawesi Hiraz Ghibran Firdhaus Makuraga Nirwana Kartini Penelitian ini bertujuan untuk meneliti pengaruh langsung dari varia...

The Role of NMAC Audits in Euratom Safeguards - Development of an audit framework

Energy Technology Data Exchange (ETDEWEB)

Alique Moya, O.; Hill, C.; Kahnmeyer, W.; Koutsoyannopoulos, C.; Boella, M. [European Commission, DG ENERGY, Unit DDG2.E.1, Design, Planning and Evaluation of inspections, Logistical support, Luxembourg (Luxembourg)

2011-12-15

The use of audits of nuclear facility operators' nuclear material accountancy and control (NMAC) systems has evolved since the idea was launched some years ago. The European Commission has developed a framework that enables the use of NMAC system audits as an effective and efficient tool in nuclear safeguards. The framework includes elements like audit definition and concept, a procedure, audit criteria and the approach for using audits. The main elements of this framework have been built upon ESARDA working group recommendations and were widely consulted with Member States and nuclear operators. The framework and experience from its application are presented.

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.

Oversight Review: Quality Control Review of Naval Audit Service's Special Access Program Audits

National Research Council Canada - National Science Library

2005-01-01

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

An Audit of Visual Acuity using a Snellen chart for Residents in a Care home, aged 65years or over

OpenAIRE

Ward, Hannah

2012-01-01

Background: Visual impairment (VI) is highly prevalent, but currently remains untreated and preventable in Britain‟s older population (Evans, Fletcher, Wormald et al. 2002). Eighty percent of all VI can be avoided or treated (WHO, 2011). People in residential or nursing homes are at a higher risk of having their eye problems overlooked (Pols, Bates, McGraw et al. 2000). Aim: To conduct an audit of visual acuity (VA), a measure of VI against a national standard, the British Geriatric Societ...

Pengaruh Atribut Perusahaan dan Faktor Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

Directory of Open Access Journals (Sweden)

Apriayanti Apriayanti

2014-01-01

Full Text Available Audit delay is interval of days between balance sheet date and audit report date. The purpose of this research is to analyze the effect of company attributes and audit factors to audit delay. This research uses 611 companies listed in Malaysian Stock Exchange from the period of 2006 until 2011 as sample. The independent variables used are size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type,  age of company, company financial year end, and audit opinion. The method of analysis in this research is multiple linear regressions. The results of this study shows that size of the company, debt to equity ratio, profitability, subsidiaries of multinational companies, audit firm size, audit fees, industry type, age of company, and audit opinion have significant influence on audit delay while financial year end does not have significant influence on audit delay.

7 CFR 1773.7 - Audit standards.

Science.gov (United States)

2010-01-01

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

Audit Internal Universitas X: Suatu Refleksi

Directory of Open Access Journals (Sweden)

David Adechandra Ashedica Pesudo

2017-04-01

  Penelitian ini bertujuan untuk menyediakan bukti empiris tentang dinamika beroperasinya fungsi audit internal dalam sebuah universitas swasta dengan mendeskripsikan berbagai faktor yang mempengaruhi keefektifan fungsi audit internal di sebuah universitas. Secara khusus, studi ini mendeskripsikan kondisi berbagai faktor yang mempengaruhi keefektifan fungsi audit internal dalam organisasi nirlaba yang diidentifikasi oleh Ahmad et al.., (2009 dalam suatu konteks organisasi sebuah universitas swasta. Studi ini menggunakan strategi penelitian studi kasus dengan menggunakan pendekatan kualitatif untuk menganalisis data. Wawancara mendalam dengan berbagai pihak yang memiliki pengetahuan tentang kegiatan audit internal di universitas yang menjadi studi kasus menjadi sumber utama data untuk studi ini.  Penelitian ini menunjukkan bahwa dinamika beroperasinya fungsi audit internal universitas swasta yang menjadi studi kasus dipengaruhi oleh berbagai faktor. Beroperasinya fungsi audit internal di organisasi dipengaruhi oleh sejumlah faktor yang bersifat mendukung  yaitu jumlah staf audit internal, kerjasama dari auditee, kompetensi/pengetahuan tentang teknik audit, tindakan pada temuan audit dan rekomendasi oleh auditee/manajemen, dan pengalaman audit. Sementara itu, sejumlah faktor bersifat tidak mendukung  bagi beroperasinya fungsi audit internal, yaitu komitmen dari manajemen puncak, pelatihan, independensi, perubahan dalam organisasi divisi audit internal, persepsi dari auditee terhadap fungsi audit internal, dan sumber daya.

External audit in radiotherapy dosimetry

International Nuclear Information System (INIS)

Thwaites, D.I.; Western General Hospital, Edinburgh

1996-01-01

Quality audit forms an essential part of any comprehensive quality assurance programme. This is true in radiotherapy generally and in specific areas such as radiotherapy dosimetry. Quality audit can independently test the effectiveness of the quality system and in so doing can identify problem areas and minimize their possible consequences. Some general points concerning quality audit applied to radiotherapy are followed by specific discussion of its practical role in radiotherapy dosimetry, following its evolution from dosimetric intercomparison exercises to routine measurement-based on-going audit in the various developing audit networks both in the UK and internationally. Specific examples of methods and results are given from some of these, including the Scottish+ audit group. Quality audit in radiotherapy dosimetry is now well proven and participation by individual centres is strongly recommended. Similar audit approaches are to be encouraged in other areas of the radiotherapy process. (author)

10 CFR 603.1295 - Periodic audit.

Science.gov (United States)

2010-01-01

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

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.

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

Directory of Open Access Journals (Sweden)

Nurika Restuningdiah

2017-03-01

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

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

Directory of Open Access Journals (Sweden)

Yati Nurhajati

2015-08-01

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

Audit Report on the Sacramento Army Depot Internal Review and Audit Compliance Office's "Audits of Warranties, Quality Deficiency Reports, and Reports of Discrepancies"

National Research Council Canada - National Science Library

1992-01-01

The Sacramento Army Depot (SAAD) Internal Review and Audit Compliance Office (Internal Review) issued an audit report, "Audit of Warranties, Quality Deficiency Reports, and Reports of Discrepancies," on July 20, 1990...

Assessment of infiltration heat recovery and its impact on energy consumption for residential buildings

International Nuclear Information System (INIS)

Solupe, Mikel; Krarti, Moncef

2014-01-01

Highlights: • Five steady-state air infiltration heat recovery or IHR models are described and compared. • IHR models are incorporated within whole-building simulation analysis tool. • IHR can reduce the thermal loads of residential buildings by 5–30%. - Abstract: Infiltration is a major contributor to the energy consumption of buildings, particularly in homes where it accounts for one-third of the heating and cooling loads. Traditionally, infiltration is calculated independent of the building envelope performance, however, it has been established that a thermal coupling exists between the infiltration and conduction heat transfer of the building envelope. This effect is known as infiltration heat recovery (IHR). Experiments have shown that infiltration heat recovery can typically reduce the infiltration thermal load by 10–20%. Currently, whole-building energy simulation tools do not account for the effect of infiltration heat recovery on heating and cooling loads. In this paper, five steady-state IHR models are described to account for the thermal interaction between infiltration air and building envelope components. In particular, inter-model and experimental comparisons are carried out to assess the prediction accuracy of five IHR models. In addition, the results from a series of sensitivity analyses are presented, including an evaluation of the predictions for heating energy use associated with four audited homes obtained from whole-building energy simulation analysis with implemented infiltration heat recovery models. Experimental comparison of the IHR models reveal that the predictions from all the five models are consistent and are within 2% when 1-D flow and heat transfer conditions are considered. When implementing IHR models to a whole-building simulation environment, a reduction of 5–30% in heating consumption is found for four audited residential homes

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

International Nuclear Information System (INIS)

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

2015-01-01

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

[Operative vaginal deliveries training].

Science.gov (United States)

Dupuis, O

2008-12-01

The appropriate use of forceps, vacuums or spatulas facilitates the rapid delivery of foetuses faced with life-threatening situations. It also makes possible the relief of certain cases of prolonged second-stage labor. In France, operative vaginal delivery (OVD) accounts for approximately 10% of all births. OVD training aims to optimize maternal, as well as neonatal safety. It should enable trainees to indicate or contraindicate an OVD safely, as well as to choose the appropriate instrument, use it correctly, and master quality control principles. Traditional OVD training is confronted with both spatial and time-related limitations. Spatial constraints involve both the teacher and trainee who only have limited visual access to the pelvic canal, and the head of the foetus; the time constraint occurs whenever the OVD occurs in an emergency setting. These limitations have been further aggravated by new constraints: decreasing time dedicated to training (European safety rules prohibit work the day after night duty), increasing litigation, and constraints imposed by society. Training by means of simulation removes such limitations making it possible to both avoid exposing pregnant women to the hazards of traditional training, and adapt the training to the skills of each trainee. OVD training should include forceps, vacuums and the use of spatulas. The OVD skills of obstetricians should be audited regularly on both a personal and a confidential level. Such audits could be based on a method using a simulator. Prospective studies comparing traditional and simulation-based training should be encouraged.

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

NARCIS (Netherlands)

Eulerich, Marc; Henseler, Jörg; Koehler, Annette

2017-01-01

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

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

Science.gov (United States)

Brooks, Keith; And Others

1979-01-01

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

The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

Directory of Open Access Journals (Sweden)

Dyah Setyaningrum

2013-08-01

Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

20 CFR 655.180 - Audit.

Science.gov (United States)

2010-04-01

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

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

28 CFR 33.51 - Audit.

Science.gov (United States)

2010-07-01

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

Complex logistics audit system

Directory of Open Access Journals (Sweden)

Zuzana Marková

2010-02-01

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

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

OpenAIRE

Chis Anca Oana; Danescu Tatiana

2013-01-01

Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic ...

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.

Audit Management System

CERN Document Server

Alconada, Federico

2015-01-01

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

A Review on Audit Quality Factors

OpenAIRE

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

2014-01-01

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

Performance objectives and criteria for conducting DOE environmental audits

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-01-01

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

Performance objectives and criteria for conducting DOE environmental audits

International Nuclear Information System (INIS)

1994-01-01

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

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

National Research Council Canada - National Science Library

2005-01-01

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

24 CFR 236.901 - Audit.

Science.gov (United States)

2010-04-01

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

Fuzzy audit risk modeling algorithm

Directory of Open Access Journals (Sweden)

Zohreh Hajihaa

2011-07-01

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

Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

OpenAIRE

Grace N. Rgg, Hermin

2015-01-01

The purpose of this research is to analyze the effect of audit quality using proxy auditor industry specialization, audit tenure, audit report lag, and profitability using proxy net profit margin ratio on going concern opinion. Population used in this research is manufacturing companies listed in Indonesian Directory Exchange from 2010-2013. This research uses 20 sample companies achieved using purposive sampling. Data used in this research is secondary data are financial statement and indepe...

Development of National Technology Audit Policy

Directory of Open Access Journals (Sweden)

Subiyanto Subiyanto

2017-07-01

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

Audit committee: Some evidence from Malaysia.

Directory of Open Access Journals (Sweden)

Zulkarnain Muhamad Sori

2006-11-01

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

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

Directory of Open Access Journals (Sweden)

I.V. May

2016-12-01

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

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

International Nuclear Information System (INIS)

Mc Coy, C.K.

1986-01-01

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

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

African Journals Online (AJOL)

user

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

Georgia : Accounting and Auditing

OpenAIRE

World Bank

2007-01-01

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

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

Directory of Open Access Journals (Sweden)

Yeni Kuntari

2017-09-01

Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

Do South African universities provide the required training platforms ...

African Journals Online (AJOL)

Background. Concern exists about the quality of specialist training platforms at South African universities and teaching hospitals. Method. We conducted an audit of the quality of training at South African otolaryngology (ENT) training institutions from the perspective of the registrars. Results. Some institutions were deficient in ...

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

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

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

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

Directory of Open Access Journals (Sweden)

Luis Antonio Lay

2017-12-01

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

29 CFR 96.12 - Audit requirements.

Science.gov (United States)

2010-07-01

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

The prevention and management of constipation in older adults in a residential aged care facility.

Science.gov (United States)

Grieve, Jennifer

2006-03-01

The need to implement programs for developing leadership and practice improvement skills using an evidence-based practice approach to practice change is becoming more apparent in the health and aged care services. This is no more apparent than in high care residential health and aged care services, where health professionals are increasingly required to provide care for older people with multifocal and complex healthcare needs. This paper describes one of the projects undertaken as part of the Joanna Briggs Institute Commonwealth Department of Health and Ageing Clinical Aged Care Fellowship program from February 2005 to June 2005. This purpose of this particular project was twofold. First it sought to improve the local practice in the prevention and management of constipation and that this practice was performed according to the best available evidence. Second to use the Joanna Briggs Institute Practical Application of Clinical Guidance (PACES) program to implement a process of audit and feedback as a strategy to improve practice. The project was designed to link in with the facility's existing quality improvement program and better practice continence management project. The project was conducted over 6 months and was divided into six stages involving the identification of evidence-based standards of care, an initial audit to determine appropriate sample size, a clinical audit across the facility, planning of the implementation process, implementation of the action plan and re-audit to assess practice change. Overall, the results were extremely positive and demonstrated a real improvement in practice relating to constipation in the project facility. This success, however, needs to be seen in the context of the benefits of having the support of senior management, an existing quality improvement and continence management better practice project, and a culture of clinical review. Although there will always be more work to be done, the success of this project can be

Internal audit consider the implications.

Science.gov (United States)

Baumgartner, Grant D; Hamilton, Angela

2004-06-01

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

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.

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.

29 CFR 99.230 - Audit costs.

Science.gov (United States)

2010-07-01

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

32 CFR 37.1325 - Periodic audit.

Science.gov (United States)

2010-07-01

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

Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

Energy Technology Data Exchange (ETDEWEB)

Hasanbeigi, Ali; Price, Lynn

2010-10-07

Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

From joint to single audits – Audit 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 joi...

A survey of community child health audit.

Science.gov (United States)

Spencer, N J; Penlington, E

1993-03-01

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

Communication of Audit Risk to Students.

Science.gov (United States)

Alderman, C. Wayne; Thompson, James H.

1986-01-01

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

THE ROLE OF SELF-REGULATORY AUDITING ASSOCIATIONS IN ARRANGEMENT OF AUDIT ACTIVITIES QUALITY CONTROL

Directory of Open Access Journals (Sweden)

Zinaida P. Arharova

2013-01-01

Full Text Available The role of self-regulatory organizations in audit activities quality control is revealed in this article. Creation of a united audit association is the basis of certain regulating and auditing functions transfer from the government to the public sector.

Auditing wildlife

Directory of Open Access Journals (Sweden)

B.K. Reilly

2003-12-01

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

Comparing clinical and demographic characteristics of people with mental illness in hospital- and community-based residential rehabilitation units in Queensland.

Science.gov (United States)

Meehan, Tom; Stedman, Terry; Parker, Stephen; Curtis, Bretine; Jones, Donna

2017-05-01

Objective The aim of the present study was to examine care pathways and characteristics of mental health consumers participating in both hospital- and community-based residential rehabilitation programs. Methods An audit of consumers (n=240) in all publicly funded residential rehabilitation units in Queensland was performed on the same day in 2013. Data collection focused on demographic characteristics, clinical information and measures of consumer functioning. Results Significant differences emerged for consumers in community- and hospital-based services with regard to age, length of stay, functioning, Mental Health Act status, guardianship status, family contact and risk of violence. Consumers in hospital-based programs have more severe and complex problems. Conclusions Consumers in residential rehabilitation units have high levels of disability, poor physical health and high levels of vulnerability. Nonetheless, it is likely that a sizeable proportion of consumers occupying rehabilitation beds in Queensland could be discharged if more 'step-down' options to move patients on were available. What is known about the topic? A small subgroup of people with severe and complex mental health problems is likely to require time in a residential rehabilitation program. This group is characterised by failure to respond to treatment, severe negative symptoms and some degree of cognitive impairment. What does this paper add? Patients currently occupying residential rehabilitation beds in Queensland have high levels of disability, poor physical health and high levels of vulnerability. Patients in hospital-based programs are more severely disabled than those in community-based programs. What are the implications for practitioners? It is likely that a sizeable proportion of patients occupying rehabilitation beds in Queensland could be discharged if more 'step-down' options were available. Future planning initiatives need to focus on developing a greater array of community

Internal Audit Charter, Mar2018

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

Jessica Perkins

2018-03-02

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

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

Directory of Open Access Journals (Sweden)

Jagdish PATHAK

2010-01-01

Full Text Available A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

[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.

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

Energy Technology Data Exchange (ETDEWEB)

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

2009-07-01

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

25 CFR 39.410 - What qualifications must an audit firm meet to be considered for auditing ISEP administration?

Science.gov (United States)

2010-04-01

... considered for auditing ISEP administration? 39.410 Section 39.410 Indians BUREAU OF INDIAN AFFAIRS... qualifications must an audit firm meet to be considered for auditing ISEP administration? To be considered for auditing ISEP administration under this subpart, an independent audit firm must: (a) Be a licensed...

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

Science.gov (United States)

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

2016-04-01

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

When Are Circular Lesions Square? A National Clinical Education Skin Lesion Audit and Study

Directory of Open Access Journals (Sweden)

Benjamin H Miranda

2014-09-01

Full Text Available BackgroundSkin cancer is the most prevalent cancer by organ type and referral accuracy is vital for diagnosis and management. The British Association of Dermatologists (BAD and literature highlight the importance of accurate skin lesion examination, diagnosis and educationally-relevant studies.MethodsWe undertook a review of the relevant literature, a national audit of skin lesion description standards and a study of speciality training influences on these descriptions. Questionnaires (n=200, with pictures of a circular and an oval lesion, were distributed to UK dermatology/plastic surgery consultants and speciality trainees (ST, general practitioners (GP, and medical students (MS. The following variables were analysed against a pre-defined 95% inclusion accuracy standard: site, shape, size, skin/colour, and presence of associated scars.ResultsThere were 250 lesion descriptions provided by 125 consultants, STs, GPs, and MSs. Inclusion accuracy was greatest for consultants over STs (80% vs. 68%; P<0.001, GPs (57% and MSs (46% (P<0.0001, for STs over GPs (P<0.010 and MSs (P<0.0001 and for GPs over MSs (P<0.010, all falling below audit standard. Size description accuracy sub-analysis according to circular/oval dimensions was as follows: consultants (94%, GPs (80%, STs (73%, MSs (37%, with the most common error implying a quadrilateral shape (66%. Addressing BAD guidelines and published requirements for more empirical performance data to improve teaching methods, we performed a national audit and studied skin lesion descriptions. To improve diagnostic and referral accuracy for patients, healthcare professionals must strive towards accuracy (a circle is not a square.ConclusionsWe provide supportive evidence that increased speciality training improves this process and propose that greater focus is placed on such training early on during medical training, and maintained throughout clinical practice.

Optimizing Scoring and Sampling Methods for Assessing Built Neighborhood Environment Quality in Residential Areas

Directory of Open Access Journals (Sweden)

Joel Adu-Brimpong

2017-03-01

Full Text Available Optimization of existing measurement tools is necessary to explore links between aspects of the neighborhood built environment and health behaviors or outcomes. We evaluate a scoring method for virtual neighborhood audits utilizing the Active Neighborhood Checklist (the Checklist, a neighborhood audit measure, and assess street segment representativeness in low-income neighborhoods. Eighty-two home neighborhoods of Washington, D.C. Cardiovascular Health/Needs Assessment (NCT01927783 participants were audited using Google Street View imagery and the Checklist (five sections with 89 total questions. Twelve street segments per home address were assessed for (1 Land-Use Type; (2 Public Transportation Availability; (3 Street Characteristics; (4 Environment Quality and (5 Sidewalks/Walking/Biking features. Checklist items were scored 0–2 points/question. A combinations algorithm was developed to assess street segments’ representativeness. Spearman correlations were calculated between built environment quality scores and Walk Score®, a validated neighborhood walkability measure. Street segment quality scores ranged 10–47 (Mean = 29.4 ± 6.9 and overall neighborhood quality scores, 172–475 (Mean = 352.3 ± 63.6. Walk scores® ranged 0–91 (Mean = 46.7 ± 26.3. Street segment combinations’ correlation coefficients ranged 0.75–1.0. Significant positive correlations were found between overall neighborhood quality scores, four of the five Checklist subsection scores, and Walk Scores® (r = 0.62, p < 0.001. This scoring method adequately captures neighborhood features in low-income, residential areas and may aid in delineating impact of specific built environment features on health behaviors and outcomes.

Audits as a Vaccine or Just Aspirin?

Directory of Open Access Journals (Sweden)

Jagrič Timotej

2017-12-01

Full Text Available This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.

Performance audit procedures for opacity monitors

International Nuclear Information System (INIS)

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

1987-04-01

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

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

Directory of Open Access Journals (Sweden)

Siti Elda Hiererra

2014-12-01

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

Archaeology audit program final report

Energy Technology Data Exchange (ETDEWEB)

NONE

2009-04-15

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

Nurses' participation in audit: a regional study.

Science.gov (United States)

Cheater, F M; Keane, M

1998-03-01

To find out to what extent nurses were perceived to be participating in audit, to identify factors thought to impede their involvement, and to assess progress towards multidisciplinary audit. Qualitative. Focus groups and interviews. Chairs of audit groups and audit support staff in hospital, community and primary health care and audit leads in health authorities in the North West Region. In total 99 audit leads/support staff in the region participated representing 89% of the primary health care audit groups, 80% of acute hospitals, 73% of community health services, and 59% of purchasers. Many audit groups remain medically dominated despite recent changes to their structure and organisation. The quality of interprofessional relations, the leadership style of the audit chair, and nurses' level of seniority, audit knowledge, and experience influenced whether groups reflected a multidisciplinary, rather than a doctor centred approach. Nurses were perceived to be enthusiastic supporters of audit, although their active participation in the process was considered substantially less than for doctors in acute and community health services. Practice nurses were increasingly being seen as the local audit enthusiasts in primary health care. Reported obstacles to nurses' participation in audit included hierarchical nurse and doctor relationships, lack of commitment from senior doctors and managers, poor organisational links between departments of quality and audit, work load pressures and lack of protected time, availability of practical support, and lack of knowledge and skills. Progress towards multidisciplinary audit was highly variable. The undisciplinary approach to audit was still common, particularly in acute services. Multidisciplinary audit was more successfully established in areas already predisposed towards teamworking or where nurses had high involvement in decision making. Audit support staff were viewed as having a key role in helping teams to adopt a

Audit in small and medium business

OpenAIRE

Marešová, Edita

2009-01-01

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

Environmental audits: A lawyer's perspective

International Nuclear Information System (INIS)

Walls, S.K.

1992-01-01

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

The use of safety audits

International Nuclear Information System (INIS)

Waldram, I.M.

1991-01-01

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

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

OpenAIRE

Victoria FIRESCU

2014-01-01

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

Re-thinking residential mobility

Science.gov (United States)

van Ham, Maarten; Findlay, Allan M.

2015-01-01

While researchers are increasingly re-conceptualizing international migration, far less attention has been devoted to re-thinking short-distance residential mobility and immobility. In this paper we harness the life course approach to propose a new conceptual framework for residential mobility research. We contend that residential mobility and immobility should be re-conceptualized as relational practices that link lives through time and space while connecting people to structural conditions. Re-thinking and re-assessing residential mobility by exploiting new developments in longitudinal analysis will allow geographers to understand, critique and address pressing societal challenges. PMID:27330243

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

NARCIS (Netherlands)

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

2004-01-01

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

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

OpenAIRE

Yati Nurhajati

2015-01-01

In the future cloud computing audits will become increasingly The use of that technology has influenced of the audit process and be a new challenge for both external and the Internal Auditors to understand IT and learn how to use cloud computing and cloud services that hire in cloud service provider CSP and considering the risks of cloud computing and how to audit cloud computing by risk based audit approach. The wide range of unique risks and depend on the type and model of the cloud soluti...

Information Processing and Creative Thinking Abilities of Residential and Non-Residential School Children

Directory of Open Access Journals (Sweden)

Atasi Mohanty

2015-10-01

Full Text Available This study attempts to assess and compare the residential and non-residential schoolchildren in information-processing skills and creative thinking abilities. A sample of 80 children from Classes 5 and 7 were selected from two types of schools, residential/ashram (02 and non-residential/formal schools (02 in Bolpur subdivision of West Bengal in India where the medium of instruction is Bengali language/mother-tongue. All the children were individually administered the PASS (Planning, Attention, Simultaneous, Successive, Stroop, Matching Familiar Figure Test (MFFT-20, and creative thinking tasks. The residential school children were found to perform better both in information processing and creative thinking tasks. The developmental trend could not be clearly observed due to small sample size, but with increasing age, children were using better processing strategies. Due to ashram environment, creative pedagogy, and various co-curricular activities, the residential school children were found to be more creative than their formal school counterparts. Moreover, some significant positive correlations were found among information processing skills and creative thinking dimensions.

POSITIONINGS AND DELIMITATIONS CONCERNING THE PERFORMANCE AUDIT

Directory of Open Access Journals (Sweden)

Victoria FIRESCU

2014-12-01

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

A survey to assess audit mechanisms practised by skeletal reporting radiographers

International Nuclear Information System (INIS)

Jones, H.C.; Manning, D.

2008-01-01

Purpose: This study investigates the role of plain film reporting radiographers and the methods they employ to evaluate the quality of their performance. Method: The survey was conducted in 2003. Questionnaires were sent, via the universities, to radiographers who had registered on a post-graduate musculoskeletal image interpretation course at a University in England since their introduction (9 years earlier). Results: The response rate was 37% (n = 112). Sixty-four percent of the trained reporting radiographers surveyed are creating independent reports on musculoskeletal images and an additional 15% contribute to a double reporting system. Twenty-one percent of the reporting radiographers in this study are not undertaking audit of their practice. Of the 79% who are participating in audit programmes the variety of methods being used are widespread. In order to protect against litigation, 19% of reporting radiographers have a portfolio of evidence supporting their competency; 71% have a specific job description for their advanced role; 73% of reporting radiographers are members of a trade union; and 82% of reporting radiographers work to a departmental protocol. Conclusion: The majority of reporting radiographers are participating in some form of audit. However, it is imperative that the sizeable minority who are not should initiate this process promptly. It is important that national standards are set so that these audit processes become embedded into practice for the protection of both the patient and radiographer. The inconsistency shown with regard to audit processes and protection against litigation suggests that further clarification is required from the professional bodies

A survey to assess audit mechanisms practised by skeletal reporting radiographers

Energy Technology Data Exchange (ETDEWEB)

Jones, H.C. [Directorate of Radiology, Royal Liverpool University Hospital Trust, Prescot Street, Liverpool L7 8XP (United Kingdom)], E-mail: helen.jones@rlbuht.nhs.uk; Manning, D. [School of Medical Imaging Sciences, St. Martin' s College, Lancaster LA1 3JD (United Kingdom)

2008-08-15

Purpose: This study investigates the role of plain film reporting radiographers and the methods they employ to evaluate the quality of their performance. Method: The survey was conducted in 2003. Questionnaires were sent, via the universities, to radiographers who had registered on a post-graduate musculoskeletal image interpretation course at a University in England since their introduction (9 years earlier). Results: The response rate was 37% (n = 112). Sixty-four percent of the trained reporting radiographers surveyed are creating independent reports on musculoskeletal images and an additional 15% contribute to a double reporting system. Twenty-one percent of the reporting radiographers in this study are not undertaking audit of their practice. Of the 79% who are participating in audit programmes the variety of methods being used are widespread. In order to protect against litigation, 19% of reporting radiographers have a portfolio of evidence supporting their competency; 71% have a specific job description for their advanced role; 73% of reporting radiographers are members of a trade union; and 82% of reporting radiographers work to a departmental protocol. Conclusion: The majority of reporting radiographers are participating in some form of audit. However, it is imperative that the sizeable minority who are not should initiate this process promptly. It is important that national standards are set so that these audit processes become embedded into practice for the protection of both the patient and radiographer. The inconsistency shown with regard to audit processes and protection against litigation suggests that further clarification is required from the professional bodies.

Audit Oversight: Followup Review of the Military Department Audit Agencies Peer Review

National Research Council Canada - National Science Library

2004-01-01

Government Auditing Standards (GAS) issued in June 2003 by the Comptroller General of the United States require that organizations conducting Government audits and attestation engagements have an appropriate internal quality control...

Audit culture revisited

DEFF Research Database (Denmark)

Shore, Cris; Wright, Susan

2015-01-01

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

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. ...

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

7 CFR 3052.230 - Audit costs.

Science.gov (United States)

2010-01-01

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

38 CFR 41.230 - Audit costs.

Science.gov (United States)

2010-07-01

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

AUDIT plan documenting method

International Nuclear Information System (INIS)

Cornecsu, M.

1995-01-01

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

The New Architecture for Auditing Standards

OpenAIRE

Sorin-Sandu Vînătoru; Sorinel Domnişoru; Daniela Giurescu

2009-01-01

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

Nuclear, Chemical and Biological Education and Training: A Review Across the Services and Joint Community

Science.gov (United States)

2007-09-01

13 1. Air Force Inspector General – CBRNE CERFP Program Audit ...14 2. Defense Medical...CBRNE CERFP Program Audit “The AFAA [Air Force Audit Agency] is assessing whether Air National Guard officials properly managed the Chemical...processing personnel through the aircrew contamination control area ( ACCA ). Flight Medicine provides training on agent toxicology and pharmacology. The

Harmonisation of Audit Practice

DEFF Research Database (Denmark)

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

2013-01-01

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

Influence of an independent quarterly audit on publicly reported vancomycin-resistant enterocococi bacteremia data in Ontario, Canada.

Science.gov (United States)

Prematunge, Chatura; Policarpio, Michelle E; Johnstone, Jennie; Adomako, Kwaku; Nadolny, Emily; Lam, Freda; Li, Ye; Brown, Kevin A; Garber, Gary

2018-04-13

All Ontario hospitals are mandated to self-report vancomycin-resistant enterocococi (VRE) bacteremias to Ontario's Ministry of Health and Long-term Care for public reporting purposes. Independent quarterly audits of publicly reported VRE bacteremias between September 2013 and June 2015 were carried out by Public Health Ontario. VRE bacteremia case-reporting errors between January 2009 and August 2013 were identified by a single retrospective audit. Employing a quasiexperimental pre-post study design, the relative risk of VRE bacteremia reporting errors before and after quarterly audits were modeled using Poisson regression adjusting for hospital type, case counts reported to the Ministry of Health and Long-term Care, and autocorrelation via generalized estimating equation. Overall, 24.5% (126 out of 514) of VRE bacteremias were reported in error; 114 out of 367 (31%) VRE bacteremias reported before quarterly audits and 12 out of 147 (8.1%) reported after audits were found to be incorrect. In adjusted analysis, quarterly audits of VRE bacteremias were associated with significant reductions in reporting errors when compared with before quarterly auditing (relative risk, 0.17; 95% confidence interval, 0.05-0.63). Risk of reporting errors among community hospitals were greater than acute teaching hospitals of the region (relative risk, 4.39; 95% CI, 3.07-5.70). This study found independent quarterly audits of publicly reported VRE bacteremias to be associated with significant reductions in reporting errors. Public reporting systems should consider adopting routine data audits and hospital-targeted training to improve data accuracy. Crown Copyright © 2018. Published by Elsevier Inc. All rights reserved.

10 CFR 950.41 - Monitoring/Auditing.

Science.gov (United States)

2010-01-01

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

7 CFR 1948.96 - Audit requirements.

Science.gov (United States)

2010-01-01

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

9 CFR 149.4 - Spot audit.

Science.gov (United States)

2010-01-01

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

Auditing as method of QA programme evaluation

International Nuclear Information System (INIS)

Wilhelm, H.

1980-01-01

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

Residential care : Dutch and Italian residents of residential care facilities compared

NARCIS (Netherlands)

de Heer-Wunderink, Charlotte; Caro-Nienhuis, Annemarie D.; Sytema, Sjoerd; Wiersma, Durk

2008-01-01

Aims - Characteristics of patients living in residential care facilities and the availability of mental hospital- and residential beds in Italy and The Netherlands were compared to assess whether differences in the process of deinstitutionalisation have influenced the composition of their

Pengaruh Kinerja Keuangan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Mengenai Going Concern

OpenAIRE

Setiyanti, Sri Wiranti

2010-01-01

Companies that receive a going-concern opinion in the previous year wen more likely to receive the same opinion on the current year. Ramadhani (2004) proved that the going-concern audit opinion received the previous year positive impact on acceptance going-concern audit opinion for the year. If previous years the auditor has issued a going-concern audit opinion, the auditors will be more likely to issue going concern audit opinions again next year.Kata kunc...

Internal Audit and Risk Management

OpenAIRE

Constantin Nicolae Vasile; Alexandru Georgiana

2011-01-01

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

Paediatric pelvic imaging: improvement in gonad shield placement by multidisciplinary audit

Energy Technology Data Exchange (ETDEWEB)

McCarty, M.; Waugh, R.; McCallum, H.; Montgomery, R.J.; Aszkenasy, O.M. [South Cleveland Hospital, Middlesbrough (United Kingdom)

2001-09-01

In 1996, there were local reports of poor gonad protection for paediatric pelvic radiographs. To investigate the nature of the problem and make necessary improvements. Materials and methods: A retrospective audit of 218 paediatric pelvic radiographs was undertaken in 1997. Each radiograph was assessed for the presence of a gonad shield, appropriateness of the device and its position. A multidisciplinary team was formed with representation from radiology, radiography, orthopaedics and medical physics to investigate ways of improving technique and reducing patient dose. These included radiographer training and the introduction of digital fluoroscopy as an alternative imaging technique in follow-up patients. There were further rounds of data collection in 1998 and 1999. In round 1, a gonad shield was present in 77.9 % of boys' films and 76 % of girls' films where one should have been, increasing to 85.2 % and 85.4 % respectively by round 3 of the audit (P < 0.05). Only 31.6 % of boys' devices and 21.9 % of girls' devices were correctly positioned in round 1, increasing to 78.3 % and 94.3 %, respectively, by round 3 of the audit (P < 0.05). After round 1, no inappropriate devices were used. Audit was an effective tool in gaining the resources needed to improve technique and reduce radiation exposure in children. The multidisciplinary approach was vital in the success of this project. (orig.)

Paediatric pelvic imaging: improvement in gonad shield placement by multidisciplinary audit.

Science.gov (United States)

McCarty, M; Waugh, R; McCallum, H; Montgomery, R J; Aszkenasy, O M

2001-09-01

In 1996, there were local reports of poor gonad protection for paediatric pelvic radiographs. To investigate the nature of the problem and make necessary improvements. A retrospective audit of 218 paediatric pelvic radiographs was undertaken in 1997. Each radiograph was assessed for the presence of a gonad shield, appropriateness of the device and its position. A multidisciplinary team was formed with representation from radiology, radiography, orthopaedics and medical physics to investigate ways of improving technique and reducing patient dose. These included radiographer training and the introduction of digital fluoroscopy as an alternative imaging technique in follow-up patients. There were further rounds of data collection in 1998 and 1999. In round 1, a gonad shield was present in 77.9 % of boys' films and 76 % of girls' films where one should have been, increasing to 85.2 % and 85.4 % respectively by round 3 of the audit (P < 0.05). Only 31.6 % of boys' devices and 21.9 % of girls' devices were correctly positioned in round 1, increasing to 78.3 % and 94.3 %, respectively, by round 3 of the audit (P < 0.05). After round 1, no inappropriate devices were used. Audit was an effective tool in gaining the resources needed to improve technique and reduce radiation exposure in children. The multidisciplinary approach was vital in the success of this project.

Paediatric pelvic imaging: improvement in gonad shield placement by multidisciplinary audit

International Nuclear Information System (INIS)

McCarty, M.; Waugh, R.; McCallum, H.; Montgomery, R.J.; Aszkenasy, O.M.

2001-01-01

In 1996, there were local reports of poor gonad protection for paediatric pelvic radiographs. To investigate the nature of the problem and make necessary improvements. Materials and methods: A retrospective audit of 218 paediatric pelvic radiographs was undertaken in 1997. Each radiograph was assessed for the presence of a gonad shield, appropriateness of the device and its position. A multidisciplinary team was formed with representation from radiology, radiography, orthopaedics and medical physics to investigate ways of improving technique and reducing patient dose. These included radiographer training and the introduction of digital fluoroscopy as an alternative imaging technique in follow-up patients. There were further rounds of data collection in 1998 and 1999. In round 1, a gonad shield was present in 77.9 % of boys' films and 76 % of girls' films where one should have been, increasing to 85.2 % and 85.4 % respectively by round 3 of the audit (P < 0.05). Only 31.6 % of boys' devices and 21.9 % of girls' devices were correctly positioned in round 1, increasing to 78.3 % and 94.3 %, respectively, by round 3 of the audit (P < 0.05). After round 1, no inappropriate devices were used. Audit was an effective tool in gaining the resources needed to improve technique and reduce radiation exposure in children. The multidisciplinary approach was vital in the success of this project. (orig.)

The New Statutory Audit Framework in Europe: Implications for the Provision of Non-audit Services

DEFF Research Database (Denmark)

Holm, Claus

2016-01-01

Purpose: The individual EU Member States have options on how they implement the new statutory audit framework in Europe. They may introduce stricter rules or apply certain exemptions where deemed appropriate. Denmark exemplifies Member States with a traditionally high level of non-audit services...... provided by its auditors. The aim of this study is to contrast the minimum implementation rationale observed in the Danish implementation process with an ex ante examination of fee dependency. Design/methodology/approach: The audit reform introduces a cap on non-audit fees which implies a regulator......-determined condition of non-independence. The cap is applied as a treatment effect on the ex ante relationship between audit fees and non-audit fees. In a sample with 3,238 observations, Denmark is compared with Finland, Germany, Sweden and the UK in order to determine whether the new measure will have different...

Monitoring Compliance to Promote Quality Assurance: Development of a Mental Health Clinical Chart Audit Tool in Belize, 2013.

Science.gov (United States)

Winer, Rachel A; Bennett, Eleanor; Murillo, Illouise; Schuetz-Mueller, Jan; Katz, Craig L

2015-09-01

Belize trained psychiatric nurse practitioners (PNPs) in the early 1990s to provide mental health services throughout the country. Despite overwhelming success, the program is limited by lack of monitoring, evaluation, and surveillance. To promote quality assurance, we developed a chart audit tool to monitor mental healthcare delivery compliance for initial psychiatric assessment notes completed by PNPs. After reviewing the Belize Health Information System electronic medical record system, we developed a clinical audit tool to capture 20 essential components for initial assessment clinical notes. The audit tool was then piloted for initial assessment notes completed during July through September of 2013. One hundred and thirty-four initial psychiatric interviews were audited. The average chart score among all PNPs was 9.57, ranging from 3 to 15. Twenty-three charts-or 17.2%-had a score of 14 or higher and met a 70% compliance benchmark goal. Among indicators most frequently omitted included labs ordered and named (15.7%) and psychiatric diagnosis (21.6%). Explicit statement of medications initiated with dose and frequency occurred in 47.0% of charts. Our findings provide direction for training and improvement, such as emphasizing the importance of naming labs ordered, medications and doses prescribed, and psychiatric diagnoses in initial assessment clinical notes. We hope this initial assessment helps enhance mental health delivery compliance by prompting creation of BHIS templates, development of audits tools for revisit follow-up visits, and establishment of corrective actions for low-scoring practitioners. These efforts may serve as a model for implementing quality assurance programming in other low resource settings.

The Neighborhood Auditing Tool: a hybrid interface for auditing the UMLS.

Science.gov (United States)

Morrey, C Paul; Geller, James; Halper, Michael; Perl, Yehoshua

2009-06-01

The UMLS's integration of more than 100 source vocabularies, not necessarily consistent with one another, causes some inconsistencies. The purpose of auditing the UMLS is to detect such inconsistencies and to suggest how to resolve them while observing the requirement of fully representing the content of each source in the UMLS. A software tool, called the Neighborhood Auditing Tool (NAT), that facilitates UMLS auditing is presented. The NAT supports "neighborhood-based" auditing, where, at any given time, an auditor concentrates on a single-focus concept and one of a variety of neighborhoods of its closely related concepts. Typical diagrammatic displays of concept networks have a number of shortcomings, so the NAT utilizes a hybrid diagram/text interface that features stylized neighborhood views which retain some of the best features of both the diagrammatic layouts and text windows while avoiding the shortcomings. The NAT allows an auditor to display knowledge from both the Metathesaurus (concept) level and the Semantic Network (semantic type) level. Various additional features of the NAT that support the auditing process are described. The usefulness of the NAT is demonstrated through a group of case studies. Its impact is tested with a study involving a select group of auditors.

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 participating...

Conducting One's Own Communication Audit.

Science.gov (United States)

Rogers, Donald P.; Goldhaber, Gerald M.

1978-01-01

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

29 CFR 99.200 - Audit requirements.

Science.gov (United States)

2010-07-01

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

21 CFR 820.22 - Quality audit.

Science.gov (United States)

2010-04-01

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

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

OpenAIRE

Restuningdiah, Nurika

2011-01-01

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

AUDIT – ASSESSMENT, INSPECTION OR CONTROL?

Directory of Open Access Journals (Sweden)

CONSTANŢA IACOB

2016-10-01

Full Text Available The emergence audit concept has created a lot of confusion, on the one hand between its manifestations, on the other hand between it and the indigenous concepts that are more suggestive and at the same time more explicit. Both theory and practice show that the abolition of auditors within companies that have been subject to financial audit was the result of confusion created between the audit and statutory audit. On the other hand, long it was considered that if was set up internal audit do not need control, something which has to be seen from another perspective given that fact in reality internal control includes internal audit. These are the considerations which, in this article we try to sit concepts in their natural order and to emphasize the implications of corporate governance codes on the audit function.

GENERAL METHOD OF STOCKS AUDIT

Directory of Open Access Journals (Sweden)

Iryna Galushchak

2017-03-01

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

Computer Assisted Audit Techniques

OpenAIRE

Eugenia Iancu; Mihaela Tulvinschi; Veronica Grosu

2007-01-01

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

Understanding Residential Polarization in a Globalizing City

Directory of Open Access Journals (Sweden)

Ibrahim Rotimi Aliu

2013-12-01

Full Text Available This study examines the spatial polarization that characterizes the dwellings in the African leading megacity of Lagos. Data were collected through an extensive housing survey carried out on 1,485 household residences in 56 wards within 12 administrative units in Lagos megacity. The spatial dimension of residential density in the city generates three unique residential patterns which are low residential density (LRD, medium residential density (MRD, and high residential density (HRD areas. Descriptive and multivariate inferential statistics were used to render explanations for the spatial variations in the residential quality variables in the study area. Findings indicated that a clear difference exists in the residential quality within the three residential density areas of Lagos. High correlations exist among the residential quality indicators and housing type. The principal component analysis shows that residential polarizations that occur in the LRD, MRD, and HRD are based on the location, dwelling facility, interior and exterior quality, neighborhood integrity, social bond, barrier to entry, and security. The practical implications of residential polarizations along the residential density areas are explicitly expressed.

Building the community voice into planning: 25 years of methods development in social audit.

Science.gov (United States)

Andersson, Neil

2011-12-21

those of donors with interest conditioned by political cycles. Some reforms have a longer turnaround than the political cycle; short turnaround interventions can develop momentum. Experience and specialisation made social audit seem more simple than it is. The core of social audit, its mystique, is not easily taught or transferred. Yet teams in Mexico, Nicaragua, Canada, southern Africa, and Pakistan all have more than a decade of experience in social audit, their in-service training supported by a customised Masters programme.

28 CFR 70.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

45 CFR 2543.26 - Non-Federal audits.

Science.gov (United States)

2010-10-01

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

29 CFR 99.510 - Audit findings.

Science.gov (United States)

2010-07-01

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

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...

The development of interdepartmental audit methods

International Nuclear Information System (INIS)

Thwaites, D.I.; Allahverdi, M.

1995-01-01

The UK Radiotherapy Physics Audit Network is now well-established, with seven network groups and co-ordinated by the IPSM. It is based on visits, using ion chambers as the measurement method, and auditing at least machine calibration, single field parameters and simple multi-field planned irradiations. In addition procedural audit of dosimetry and quality control procedures, and records is incorporated. The general approach has been to use interdepartmental audit involving mutual co-operation with peer professionals from other centres. The different groups have evolved at different paces and in rather different directions. However the IPSM coordinating role ensures a basic common minimum to the system. The Scottish+ group has developed a semi-anatomical phantom to use in audit stages following on from the basic single field and geometric phantom dosimetry audit levels. This has been evaluated experimentally in one department before wider use. The Scottish+ audit system is briefly described. Results from levels 1 and 2 are summarised and the design and testing of the semi-anatomical phantom are discussed. The current and future development of the audit system is presented

24 CFR 590.27 - Audit.

Science.gov (United States)

2010-04-01

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

Cuban experience in dosimetry quality audit program in radiotherapy

International Nuclear Information System (INIS)

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

2002-01-01

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

29 CFR 99.220 - Frequency of audits.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and...

24 CFR 84.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

... education or other non-profit organization (including hospitals) shall be subject to the audit requirements... 84 shall comply with the audit requirements of revised OMB Circular A-133, “Audits of States, Local... subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501...

Evaluation of the Defense Contract Audit Agency Audit Coverage of Tricare Contracts

National Research Council Canada - National Science Library

Brannin, Patricia

2000-01-01

Our objective was to evaluate the adequacy of the Defense Contract Audit Agency (DCAA) audit coverage of contracts for health care provided under TRICARE and the former Civilian Health Care and Medical Program of the Uniformed Services...

Residential Waste

DEFF Research Database (Denmark)

Christensen, Thomas Højlund; Fruergaard, Thilde; Matsufuji, Y.

2011-01-01

are discussed in this chapter. Characterizing residential waste is faced with the problem that many residences already divert some waste away from the official collection systems, for example performing home composting of vegetable waste and garden waste, having their bundled newspaper picked up by the scouts...... twice a year or bringing their used furniture to the flea markets organized by charity clubs. Thus, much of the data available on residential waste represents collected waste and not necessarily all generated waste. The latter can only be characterized by careful studies directly at the source......, but such studies are very expensive if fair representation of both spatial and temporal variations should be obtained. In addition, onsite studies may affect the waste generation in the residence because of the increased focus on the issue. Residential waste is defined in different ways in different countries...

Evaluation of a hybrid paper-electronic medication management system at a residential aged care facility.

Science.gov (United States)

Elliott, Rohan A; Lee, Cik Yin; Hussainy, Safeera Y

2016-06-01

Objectives The aims of the study were to investigate discrepancies between general practitioners' paper medication orders and pharmacy-prepared electronic medication administration charts, back-up paper charts and dose-administration aids, as well as delays between prescribing, charting and administration, at a 90-bed residential aged care facility that used a hybrid paper-electronic medication management system. Methods A cross-sectional audit of medication orders, medication charts and dose-administration aids was performed to identify discrepancies. In addition, a retrospective audit was performed of delays between prescribing and availability of an updated electronic medication administration chart. Medication administration records were reviewed retrospectively to determine whether discrepancies and delays led to medication administration errors. Results Medication records for 88 residents (mean age 86 years) were audited. Residents were prescribed a median of eight regular medicines (interquartile range 5-12). One hundred and twenty-five discrepancies were identified. Forty-seven discrepancies, affecting 21 (24%) residents, led to a medication administration error. The most common discrepancies were medicine omission (44.0%) and extra medicine (19.2%). Delays from when medicines were prescribed to when they appeared on the electronic medication administration chart ranged from 18min to 98h. On nine occasions (for 10% of residents) the delay contributed to missed doses, usually antibiotics. Conclusion Medication discrepancies and delays were common. Improved systems for managing medication orders and charts are needed. What is known about the topic? Hybrid paper-electronic medication management systems, in which prescribers' orders are transcribed into an electronic system by pharmacy technicians and pharmacists to create medication administration charts, are increasingly replacing paper-based medication management systems in Australian residential aged care

Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

OpenAIRE

World Bank

2012-01-01

This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The assessment focuses on six pillars of financial reporting infrastructure: statutory framework, professional education and training, accountancy profe...

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 and...

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 in...

Neoliberalism, Audit Culture, and Teachers: Empowering Goal Setting within Audit Culture

Science.gov (United States)

Rinehart, Robert E.

2016-01-01

In this paper, I discuss the concepts of neoliberalism and audit culture, and how they affect teaching culture. Moreover, I propose a form of goal setting that, if used properly, will hopefully work to combat some of the more onerous aspects of neoliberalism and audit clture in education.

Protocol Adherence for Severe Sepsis and Septic Shock Management in the Emergency Department; a Clinical Audit

Directory of Open Access Journals (Sweden)

Mostafa Alavi-Moghaddam

2016-12-01

Full Text Available Introduction: Although significant development in the field of medicine is achieved, sepsis is still a major issue threatening humans’ lives. This study was aimed to audit the management of severe sepsis and septic shock patients in emergency department (ED according to the present standard guidelines.Method: This is a prospective audit on approaching adult septic patients who were admitted to ED. The audit checklist was created based on the protocols of Surviving Sepsis Campaign and British Royal College recommendations. The mean knowledge score and the compliance rate of studied measures regarding standard protocols were calculated using SPSS version 21.Results: 30 emergency medicine residents were audited (63.3% male. The mean knowledge score of studied residents regarding standard guidelines were 5.07 ± 1.78 (IQR = 2 in pre education and 8.17 ± 1.31 (IQR = 85 in post education phase (p < 0.001. There was excellent compliance with standard in 4 (22% studied measures, good in 2 (11%, fair in 1 (6%, weak in 2 (11%, and poor in 9 (50%. 64% of poor compliance measures correlated to therapeutic factors. After training, score of 5 measures including checking vital signs in < 20 minute, central vein pressure measurement in < 1 hour, blood culture request, administration of vasopressor agents, and high flow O2 therapy were improved clinically, but not statistically.Conclusion: The protocol adherence in management of severe sepsis and septic shock for urine output measurement, central venous pressure monitoring, administration of inotrope agents, blood transfusion, intravenous antibiotic and hydration therapy, and high flow O2 delivery were disappointingly low. It seems training workshops and implementation of Clinical audit can improve residents’ adherence to current standard guidelines regarding severe sepsis and septic shock.

MOBILE GIS: A TOOL FOR INFORMAL SETTLEMENT OCCUPANCY AUDIT TO IMPROVE INTEGRATED HUMAN SETTLEMENT IMPLEMENTATION IN EKURHULENI, SOUTH AFRICA

Directory of Open Access Journals (Sweden)

B. T. Mokoena

2016-06-01

Full Text Available Upgrading and relocating people in informal settlements requires consistent commitment, good strategies and systems so as to improve the lives of those who live in them. In South Africa, in order to allocate subsidised housing to beneficiaries of an informal settlement, beneficiary administration needs to be completed to determine the number of people who qualify for a subsidised house. Conventional methods of occupancy audits are often unreliable, cumbersome and non-spatial. Accordingly, this study proposes the use of mobile GIS to conduct these audits to provide up-to-date, accurate, comprehensive and real-time data so as to facilitate the development of integrated human settlements. An occupancy audit was subsequently completed for one of the communities in the Ekurhuleni municipality, Gauteng province, using web-based mobile GIS as a solution to providing smart information through evidence based decision making. Fieldworkers accessed the off-line capturing module on a mobile device recording GPS coordinates, socio-economic information and photographs. The results of this audit indicated that only 56.86% of the households residing within the community could potentially benefit from receiving a subsidised house. Integrated residential development, which includes fully and partially subsidised housing, serviced stands and some fully bonded housing opportunities, would then be key to adequately providing access to suitable housing options within a project in a post-colonial South Africa, creating new post-1994 neighbourhoods, in line with policy. The use of mobile GIS therefore needs to be extended to other informal settlement upgrading projects in South Africa.

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

Protocol for audit of current Filipino practice in rehabilitation of stroke inpatients

Directory of Open Access Journals (Sweden)

Gonzalez-Suarez CB

2015-03-01

with various hospitals in the Philippines. Data collectors will be identified and trained in the audit process. A pilot audit will be conducted to test the feasibility of the audit protocol, and refinements to the protocol will be undertaken as necessary. The comprehensive audit process will take place for a period of 3 months. Data will be encoded using MS Excel®. Data will be reported as means and percentages as appropriate. Subgroup analysis will be undertaken to look into differences and variability of stroke patient descriptors and rehabilitation activities.Conclusion: This audit study is an ambitious project, but given the “need” to conduct the audit to identify “gaps” in current practice, and the value it can bring to serve as a platform for implementation of evidence-based stroke management in the Philippines to achieve best patient and health outcomes, the audit team is more than ready to take up the challenge. Keywords: audit, Filipino practice, stroke, rehabilitation, protocol

A Guide to Energy Audits

Energy Technology Data Exchange (ETDEWEB)

Baechler, Michael C.

2011-09-01

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

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 CFR...

24 CFR 574.650 - Audit.

Science.gov (United States)

2010-04-01

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

24 CFR 884.124 - Audit.

Science.gov (United States)

2010-04-01

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

28 CFR 100.18 - Audit.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...

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. [50 FR...

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 a...

Defense Contract Audit Agency Compensation Audits

National Research Council Canada - National Science Library

1999-01-01

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

Trends in musical theatre voice: an analysis of audition requirements for singers.

Science.gov (United States)

Green, Kathryn; Freeman, Warren; Edwards, Matthew; Meyer, David

2014-05-01

The American musical theatre industry is a multibillion dollar business in which the requirements for singers are varied and complex. This study identifies the musical genres and voice requirements that are currently most requested at professional auditions to help voice teachers, pedagogues, and physicians who work with musical theatre singers understand the demands of their clients' business. Frequency count. One thousand two thirty-eight professional musical theatre audition listings were gathered over a 6-month period, and information from each listing was categorized and entered into a spreadsheet for analysis. The results indicate that four main genres of music were requested over a wide variety of styles, with more than half of auditions requesting genre categories that may not be served by traditional or classical voice technique alone. To adequately prepare young musical theatre performers for the current job market and keep the performers healthily making the sounds required by the industry, new singing styles may need to be studied and integrated into voice training that only teaches classical styles. Copyright © 2014 The Voice Foundation. Published by Mosby, Inc. All rights reserved.

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

Do clinicians assess patients' religiousness? An audit of an aged psychiatry community team.

Science.gov (United States)

Payman, Vahid; Lim, Zheng Jie

2018-03-01

To determine the frequency and quality of religious history taking of patients by clinicians working in an old age psychiatry service. A retrospective audit of 80 randomised patient files from the Koropiko Mental Health Services for Older People (MHSOP) in Middlemore Hospital, Auckland, New Zealand. A total of 66 clinical records were available for analysis. A religious history was taken in 33/66 (50%) patients. However, when such histories were evaluated using the FICA assessment tool, only 10/33 (30.3%) histories contained detailed information regarding the patient's religiousness. The infrequency and low quality of religious histories discovered in this audit suggest that clinicians need more training in taking a religious history from patients.

24 CFR 886.336 - Audit.

Science.gov (United States)

2010-04-01

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

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 a...

24 CFR 881.211 - Audit.

Science.gov (United States)

2010-04-01

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

76 FR 17451 - Online OSHA Outreach Training Programs

Science.gov (United States)

2011-03-29

... online providers must attend a mandatory orientation meeting at the OSHA Directorate of Training and... training their workers on specific hazards of their job, as noted in many OSHA standards. A list of... personnel, roofers, residential construction workers, etc. (i) Course Orientation. Explain the course...

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.

Making the audit work for you

International Nuclear Information System (INIS)

Wilczynski, E.J.

1991-10-01

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

The UK radiotherapy dosimetry audit network

International Nuclear Information System (INIS)

Thwaites, D.I.

2002-01-01

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

30 CFR 250.1507 - How will MMS measure training results?

Science.gov (United States)

2010-07-01

... program, using one or more of the methods in this section. (a) Training system audit. MMS or its... how effective the training was. (c) Employee or contract personnel testing. MMS or its authorized... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How will MMS measure training results? 250.1507...

Family ties and residential locations

NARCIS (Netherlands)

Mulder, C.H.; Cooke, T.J.

2009-01-01

In this paper, and in the Special Issue it introduces, the focus is on the role of family ties in residential location choice and, conversely, the role of residential locations in maintaining family ties. Not only do events in the nuclear family trigger residential relocations, but nearby family

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. Copyright © 2014 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Factors Affecting the Internal Audit Effectiveness

OpenAIRE

Mustika, Adhista Cahya

2015-01-01

This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....

Development of National Technology Audit Policy

OpenAIRE

Subiyanto Subiyanto

2017-01-01

The Laws have mandated implementation of technology audit, nevertheless such implementation needs an additional policy that is more technical. The concept of national audit technology policy shall make technology audit as a tool to ensure the benefit of technology application for society and technology advance for nation independency. This article discusses on technology audit policy concept especially infrastructure requirement, with emphasis on regulation, implementation tools, and related ...

24 CFR 886.131 - Audit.

Science.gov (United States)

2010-04-01

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

24 CFR 880.211 - Audit.

Science.gov (United States)

2010-04-01

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

Surgical audit in the developing countries.

Science.gov (United States)

Bankole, J O; Lawal, O O; Adejuyigbe, O

2003-01-01

Audit assures provision of good quality health service at affordable cost. To be complete therefore, surgical practice in the young developing countries, as elsewhere, must incorporate auditing. Peculiarities of the developing countries and insufficient understanding of auditing may be, however, responsible for its been little practised. This article, therefore, reviews the objectives, the commonly evaluated aspects, and the method of audit, and includes a simple model of audit cycle. It is hoped that it will kindle the idea of regular practice of quality assurance by surgeons working in the young developing nations and engender a sustainable interest.

Status and challenges of residential and industrial non-intrusive load monitoring

DEFF Research Database (Denmark)

Adabi, Ali; Mantey, Patrick; Holmegaard, Emil

2015-01-01

in recent years due to improvement in algorithms and methodologies. Currently, the important challenges facing residential NILM are inaccessibility of electricity meter high sampling data, and lack of reliable high resolution datasets. For industrial NILM the identification is more challenging due......Non-Intrusive Load Monitoring (NILM) is the process of identification of loads from an aggregate power interface using disaggregation algorithms. This paper identifies the current status, methodologies and challenges of NILM in residential and industrial settings. NILM has advanced substantially...... to increased number of loads and the variability of equipment type, temporal patterns and industrial secrecy. From our examination of data and its use in NILM, we observe that the number of devices that can be recognized and the training period required to achiever recognition is not only a function...

Successful implementation of diabetes audits in Australia: the Australian National Diabetes Information Audit and Benchmarking (ANDIAB) initiative.

Science.gov (United States)

Lee, A S; Colagiuri, S; Flack, J R

2018-04-06

We developed and implemented a national audit and benchmarking programme to describe the clinical status of people with diabetes attending specialist diabetes services in Australia. The Australian National Diabetes Information Audit and Benchmarking (ANDIAB) initiative was established as a quality audit activity. De-identified data on demographic, clinical, biochemical and outcome items were collected from specialist diabetes services across Australia to provide cross-sectional data on people with diabetes attending specialist centres at least biennially during the years 1998 to 2011. In total, 38 155 sets of data were collected over the eight ANDIAB audits. Each ANDIAB audit achieved its primary objective to collect, collate, analyse, audit and report clinical diabetes data in Australia. Each audit resulted in the production of a pooled data report, as well as individual site reports allowing comparison and benchmarking against other participating sites. The ANDIAB initiative resulted in the largest cross-sectional national de-identified dataset describing the clinical status of people with diabetes attending specialist diabetes services in Australia. ANDIAB showed that people treated by specialist services had a high burden of diabetes complications. This quality audit activity provided a framework to guide planning of healthcare services. © 2018 Diabetes UK.

The Strategic Options of Supreme Audit Institutions

DEFF Research Database (Denmark)

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

2017-01-01

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

The role of tax audit as a component of restaurants` financial state audit

OpenAIRE

T.M. Omelianchuk; B.V. Kostyk

2015-01-01

The necessity of tax audit in the process of audit the financial state the enterprises of restaurant economy arises through accumulation in the balance sheet information about the state of fiscal discipline in such forms like the debt on payment taxes, fees and other payments to the budget. In connection with the widespread scientific pluralism views, the purpose of the article is an analysis the role of the tax audit of the company in restaurant facilities today. Dialectical method of ...

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...

Automated hand hygiene auditing with and without an intervention.

Science.gov (United States)

Kwok, Yen Lee Angela; Juergens, Craig P; McLaws, Mary-Louise

2016-12-01

Daily feedback from continuous automated auditing with a peer reminder intervention was used to improve compliance. Compliance rates from covert and overt automated auditing phases with and without intervention were compared with human mandatory audits. An automated system was installed to covertly detect hand hygiene events with each depression of the alcohol-based handrub dispenser for 5 months. The overt phase included key clinicians trained to share daily rates with clinicians, set compliance goals, and nudge each other to comply for 6 months. During a further 6 months, the intervention continued without being refreshed. Hand Hygiene Australia (HHA) human audits were performed quarterly during the intervention in accordance with the World Health Organization guidelines. Percentage point (PP) differences between compliance rates were used to determine change. HHA rates for June 2014 were 85% and 87% on the medical and surgical wards, respectively. These rates were 55 PPs and 38 PPs higher than covert automation rates for June 2014 on the medical and surgical ward at 30% and 49%, respectively. During the intervention phase, average compliance did not change on the medical ward from their covert rate, whereas the surgical ward improved compared with the covert phase by 11 PPs to 60%. On average, compliance during the intervention without being refreshed did not change on the medical ward, whereas the average rate on the surgical ward declined by 9 PPs. Automation provided a unique opportunity to respond to daily rates, but compliance will return to preintervention levels once active intervention ceases or human auditors leave the ward, unless clinicians are committed to change. Crown Copyright © 2016. Published by Elsevier Inc. All rights reserved.

Recovery Audit Contractor audits and appeals at three academic medical centers.

Science.gov (United States)

Sheehy, Ann M; Locke, Charles; Engel, Jeannine Z; Weissburg, Daniel J; Mackowiak, Stephanie; Caponi, Bartho; Gangireddy, Sreedevi; Deutschendorf, Amy

2015-04-01

Outpatient (observation) and inpatient status determinations for hospitalized Medicare beneficiaries have generated increasing concern for hospitals and patients. Recovery Audit Contractor (RAC) activity alleging improper status, however, has received little attention, and there are conflicting federal and hospital reports of RAC activity and hospital appeals success. To detail complex Medicare Part A RAC activity. Retrospective descriptive study of complex Medicare Part A audits at 3 academic hospitals from 2010 to 2013. Complex Part A audits, outcome of audits, and hospital workforce required to manage this process. Of 101,862 inpatient Medicare encounters, RACs audited 8110 (8.0%) encounters, alleged overpayment in 31.3% (2536/8110), and hospitals disputed 91.0% (2309/2536). There was a nearly 3-fold increase in RAC overpayment determinations in 2 years, although the hospitals contested and won a larger percent of cases each year. One-third (645/1935, 33.3%) of settled claims were decided in the discussion period, which are favorable decisions for the hospitals not reported in federal appeals data. Almost half (951/1935, 49.1%) of settled contested cases were withdrawn by the hospitals and rebilled under Medicare Part B to avoid the lengthy (mean 555 [SD 255] days) appeals process. These original inpatient claims are considered improper payments recovered by the RAC. The hospitals also lost appeals (0.9%) by missing a filing deadline, yet there was no reciprocal case concession when the appeals process missed a deadline. No overpayment determinations contested the need for care delivered, rather that care should have been delivered under outpatient, not inpatient, status. The institutions employed an average 5.1 full-time staff in the audits process. These findings suggest a need for RAC reform, including improved transparency in data reporting. © 2015 Society of Hospital Medicine.

7 CFR 1290.10 - Audit requirements.

Science.gov (United States)

2010-01-01

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

Non-audit services and auditor independence: Norwegian evidence

DEFF Research Database (Denmark)

Zhang, Yu (Elli); Hay, David; Holm, Claus

2016-01-01

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...

Effective quality auditing

International Nuclear Information System (INIS)

Sivertsen, Terje

2004-01-01

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

Annexing new audit spaces: challenges and adaptations

NARCIS (Netherlands)

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

2015-01-01

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

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

OpenAIRE

Floştoiu Sebastian; Milandru Marius

2017-01-01

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

[Management of glycemia: an audit in 66 ICUs].

Science.gov (United States)

Orban, J-C; Scarlatti, A; Lefrant, J-Y; Molinari, N; Leone, M; Jaber, S; Constantin, J-M; Allaouchiche, B; Ichai, C

2013-02-01

The interest of tight glucose control in ICU is still debated. In France, no data are available regarding this therapy and the implementation of its guidelines. Sub-study of a one-day audit performed between January and May 2009. During a one-day audit performed in 66 ICUs, trained residents collected data regarding the presence of a formal glucose control protocol and its practical application. A formalized glucose control protocol was found in 88% of patients. During the day before the audit, 3645 glycemia measurements were performed accounting for six measurements [4-9] per patient with a median higher value of 1.6 [1.4-2.1]. Hypoglycemia (1.4 g/L in non-diabetic and >1.8 g/L in diabetic patients) were found in 81 (15%) and 326 (58%) patients respectively. Two episodes (0.36%) of severe hypoglycemia (<0.4 g/L) were reported. Factors associated with glucose control protocol application were: a high SOFA score, cardioversion, mechanical ventilation, intracranial pressure monitoring, steroid use and nurse to patient ratio less than 1/2.5. Hepatic failure was the only factor associated with hypoglycemia. Glucose control protocols are available in more than 80% ICUs but their implementation is still imperfect. However, the median glycemia meets international current recommendations. Severe hypoglycemia is a very rare event in ICU. Copyright © 2012 Société française d’anesthésie et de réanimation (Sfar). Published by Elsevier SAS. All rights reserved.

7 CFR 285.4 - Audits.

Science.gov (United States)

2010-01-01

... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

Renal biopsies in children: current practice and audit of outcomes.

Science.gov (United States)

Hussain, Farida; Mallik, Meeta; Marks, Stephen D; Watson, Alan R

2010-02-01

There is considerable variation in the way that children are prepared for and the techniques employed in a renal biopsy. There was national agreement between UK paediatric renal centres to review current practice and audit outcomes An initial questionnaire survey was undertaken and a 12-month prospective audit performed of renal biopsies against agreed standards for the number of needle passes, adequacy of biopsy material and complication rates. Eleven of 13 centres participated. Information leaflets are sent pre-biopsy in five centres with only one using play preparation. Six of 11 routinely perform biopsies as day-case (DC) procedures and 6 use general anaesthesia (GA). Real-time ultrasound is the favoured method in eight centres. Biopsies are performed by nephrologists only in four centres, nephrologists with radiologists in five and radiology alone in two. Of 531 biopsies (352 native), 31% were performed as a DC with 49% being done under GA. The standard for the number of passes of native kidneys (95%). The major complication rate was higher than the standard of audit highlights significant variation in clinical practice with limited use of preparation materials and DC procedures. The results have stimulated constructive debate about preparation and indications for biopsy and training issues. The audit enables centres and individuals to monitor performance.

EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING

Directory of Open Access Journals (Sweden)

Daniel Botez

2017-07-01

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

13 CFR 130.830 - Audits and investigations.

Science.gov (United States)

2010-01-01

... network audits. All audits will be conducted according to Government Auditing Standards, promulgated by... Government Auditing Standards and all applicable OMB Circulars. (c) Investigations. SBA may conduct investigations as it deems necessary to determine whether any person or entity has engaged in acts or practices...

The implementation of unit-based perinatal mortality audit in perinatal cooperation units in the northern region of the Netherlands

Directory of Open Access Journals (Sweden)

van Diem Mariet Th

2012-07-01

Full Text Available Abstract Background Perinatal (mortality audit can be considered to be a way to improve the careprocess for all pregnant women and their newborns by creating an opportunity to learn from unwanted events in the care process. In unit-based perinatal audit, the caregivers involved in cases that result in mortality are usually part of the audit group. This makes such an audit a delicate matter. Methods The purpose of this study was to implement unit-based perinatal mortality audit in all 15 perinatal cooperation units in the northern region of the Netherlands between September 2007 and March 2010. These units consist of hospital-based and independent community-based perinatal caregivers. The implementation strategy encompassed an information plan, an organization plan, and a training plan. The main outcomes are the number of participating perinatal cooperation units at the end of the project, the identified substandard factors (SSF, the actions to improve care, and the opinions of the participants. Results The perinatal mortality audit was implemented in all 15 perinatal cooperation units. 677 different caregivers analyzed 112 cases of perinatal mortality and identified 163 substandard factors. In 31% of cases the guidelines were not followed and in 23% care was not according to normal practice. In 28% of cases, the documentation was not in order, while in 13% of cases the communication between caregivers was insufficient. 442 actions to improve care were reported for ‘external cooperation’ (15%, ‘internal cooperation’ (17%, ‘practice organization’ (26%, ‘training and education’ (10%, and ‘medical performance’ (27%. Valued aspects of the audit meetings were: the multidisciplinary character (13%, the collective and non-judgmental search for substandard factors (21%, the perception of safety (13%, the motivation to reflect on one’s own professional performance (5%, and the inherent postgraduate education (10%. Conclusion

The Operational Auditing Handbook Auditing Business and IT Processes

CERN Document Server

Chambers, Andrew

2011-01-01

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

How to carry out a clinical audit project

African Journals Online (AJOL)

Audit by the United Kingdom General Medical Council, the. Postgraduate ... It is vital for Trainees to undertake an Audit as ... Besides it is an important practice to engage in Audit in order to .... Re-audit in order to complete the Audit cycle (see.

Internal audit risk management in metropolitan municipalities

Directory of Open Access Journals (Sweden)

Christo Ackermann

2016-07-01

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

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

Energy Technology Data Exchange (ETDEWEB)

Meier, Alan

2014-08-11

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

Introducing students to clinical audit.

Science.gov (United States)

Parkes, Jacqueline; O'Dell, Cindy

2015-11-01

It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations.

Audit Quality of Government Auditor

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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.

How clean is your scope? A completed audit cycle of the disinfection of nasendoscopes

Science.gov (United States)

Lakhani, Raj; Smithard, Abigail; Bleach, Nigel

2010-01-01

INTRODUCTION Correct disinfection of nasendoscopes is essential to address both the potential iatrogenic transmission of infection and to avoid injury from the chemicals used. MATERIALS AND METHODS Standards-based audit of the disinfection of nasendoscopes against the ENT UK guidelines, ervention: instructional poster and staff training session. The disinfection process was re-audited one month later. RESULTS A total of 10 sessions and 31 cleaning episodes were audited in the first cycle (C1). A total of 12 sessions and 36 cleaning episodes were re-audited in the second cycle (C2). Clinic set-up results: there was a marked improvement in the checking of the expiry date (C1 = 5/10; C2 = 10/12; P ≤ 0.001) and recording the date for the solution to be discarded (C1 = 0/10; C2 = 10/12; P ≤ 0.048). Each cleaning episode results: an improvement in transportation in a ‘dirty bag’ (C1 = 0/31; C2 = 19/36; P ≤ 0.001), washing of the scope (C1 = 0/31; C2 = 36/36; P ≤ 0.001), adequate disinfection time (C1 = 16/31; C2 = 33/36; P≤ 0.001), rinsing and drying with alcohol swab (C1 = 0/31; C2 = 35/36; P ≤ 0.001) and placing of the scope in a ‘clean bag’ for storage (C1 = 0/31; C2 = 35/36; P ≤ 0.001) was seen after the intervention. CONCLUSIONS The introduction of a poster and training in the disinfection of nasendoscopes proved successful in improving compliance with the published guidelines. These simple measures were simple, cheap and effective to institute. The benefit of improving the disinfection of nasendoscopes to patients, doctors and the organisations that they work in is clear. PMID:20883605

Building the community voice into planning: 25 years of methods development in social audit

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Andersson Neil

2011-12-01

will of governments often did not match those of donors with interest conditioned by political cycles. Some reforms have a longer turnaround than the political cycle; short turnaround interventions can develop momentum. Experience and specialisation made social audit seem more simple than it is. The core of social audit, its mystique, is not easily taught or transferred. Yet teams in Mexico, Nicaragua, Canada, southern Africa, and Pakistan all have more than a decade of experience in social audit, their in-service training supported by a customised Masters programme.

12 CFR 621.31 - Non-audit services.

Science.gov (United States)

2010-01-01

... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

Towards a framework for auditing environmental reports

NARCIS (Netherlands)

Kamp, A.E.M.

2002-01-01

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

7 CFR 3019.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

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

29 CFR 95.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

Amendments to the Audit Report for the Review of International Standards on Auditing

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Mortură Laura-Alexandra

2017-01-01

Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.

46 CFR 272.42 - Audit requirements and procedures.

Science.gov (United States)

2010-10-01

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

Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

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H. Kubra Kandemir

2016-09-01

Full Text Available Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

Validation of the Alcohol Use Disorders Identification Test in university students: AUDIT and AUDIT-C.

Science.gov (United States)

García Carretero, Miguel Ángel; Novalbos Ruiz, José Pedro; Martínez Delgado, José Manuel; O'Ferrall González, Cristina

2016-03-02

The aim of this study was to determine the psychometric properties of the Alcohol Use Disorders Identification Test (AUDIT and AUDIT-C) in order to detect problems related to the consumption of alcohol in the university population. The sample consisted of 1309 students.A Weekly Alcohol Consumption Diary was used as a gold standard; Cronbach's Alpha, the Kappa index, Spearman's correlation coefficient and exploratory factor analysis were applied for diagnostic reliability and validity, with ROC curves used to establish the different cut-off points. Binge Drinking (BD) episodes were found in 3.9% of men and 4.0% of women with otherwise low-risk drinking patterns. AUDIT identified 20.1% as high-risk drinkers and 6.4% as drinkers with physical-psychological problems and probable alcohol dependence.Cronbach's alpha of 0.75 demonstrates good internal consistency. The best cut-off points for high-risk drinking students were 8 for males and 6 for females. As for problem drinkers and probable ADS, 13 was the best cut-off point for both sexes. In relation to AUDIT-C, 5 and 4 were the best cut-off points for males and females with high-risk patterns, respectively. The criterion validity of AUDIT and AUDIT-C to detect binge drinking episodes was found to have a moderate K value. The results obtained show that AUDIT has good psychometric properties to detect early alcohol abuse disorders in university students; however, it is recommended that the cut-off point be reduced to 8 in men. AUDIT-C improves its predictive value by raising the cut-off point by one unit. Items 2 and 3 should be reviewed to increase its predictive value for BD.

Achieving quality assurance through clinical audit.

Science.gov (United States)

Patel, Seraphim

2010-06-01

Audit is a crucial component of improvements to the quality of patient care. Clinical audits are undertaken to help ensure that patients can be given safe, reliable and dignified care, and to encourage them to self-direct their recovery. Such audits are undertaken also to help reduce lengths of patient stay in hospital, readmission rates and delays in discharge. This article describes the stages of clinical audit and the support required to achieve organisational core values.

Corporate social responsibility audit: Theoretical aspects

OpenAIRE

Artem Koldovskyi

2015-01-01

This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

Waste audit pada industri penyamakan kulit

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Prayitno Prayitno

1999-07-01

Full Text Available Waste audit is new environmental activities. to the Indonesia public and the large part of industrial community it is one of the environmental audit activities. Waste audit aims to identify whether the waste that by the industry waste so that metods for minimizing the waste can be found. In the leather tanning industry wasted audit is performend for every step pg the process, started from the raw material strage to the fishing ptocess.

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...

Quality Audits In Radiotherapy. Chapter 20