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Sample records for supreme audit chamber

  1. The Strategic Options of Supreme Audit Institutions

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  2. Features and Functions of Supreme Audit Institutions

    OpenAIRE

    Rick Stapenhurst; Jack Titsworth

    2001-01-01

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

  3. GREAT BRITAIN AND GERMANY SUPREME AUDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Dobre Cornelia

    2012-07-01

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

  4. Jurisdiction of courts with a focus on the Special Chamber of the Supreme Court of Kosovo

    Directory of Open Access Journals (Sweden)

    Mr.Sc. Sabri Halili

    2013-06-01

    Full Text Available The legal solution offered by the Law establishing the Special Chamber of the Supreme Court of Kosovo is rather challenging for practical implementation. Due to this fact, the decisions of the Special Chamber contain various dilemmas of judges on the jurisdiction of the Chamber on the matters related to natural persons sued by the PAK, which are related to various liabilities of these persons to socially-owned enterprises, namely to the PAK. Since the PAK administers and represents socially owned property in general, it is naturally bound to seek for legal resolutions for all legal contests before a competent court. Naturally, the PAK would seek for such a solution before the Special Chamber of the Supreme Court of Kosovo on PAK-related matters, which is already bound by the title itself, “on PAK-related matters”. Comparisons of remedies by various laws related to subject competence are based on legal literature used in higher education in Kosovo. Analysis of subject competences of regular and special courts is two-fold: the Commercial Court and the Military Court, while the competence of the Special Chamber is only analysed in relation with the Law on Courts, and the Law on the Special Chamber of the Supreme Court, comparing it with the Law on Contested Procedure and the Law on the PAK. The Special Chamber has before and still continues to avoid jurisdiction of this Court, which is sanctioned by Articles 4 and 5 of the Law on the Special Chamber, due to the fact that in cases in which the PAK has sued a natural or legal person, due to debts, occupation of socially owned property, or any other disputed matter, which is directly related to socially owned properties, the Special Chamber proclaims itself incompetent, and transfers the case to regular courts, although the Special Chamber adjudicates “on PAK-related matters”, but in this case only when the PAK is respondent, not when it is claimant.

  5. A Study of Job Satisfaction - Comparison between the Auditors of Supreme Audit Court and CPAs. An Iranian evidence

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-06-01

    Full Text Available In the current study, the job satisfaction of the auditors from the supreme audit court and from CPAs in Iran has been compared in terms of welfare factors, development and promotion opportunities, innovation and creativity possibility, manager and colleague behaviour, job security and passing services. Research findings show that job satisfaction of CPAs depends on the promotion and development opportunities, passing services, on the job training and its quality, on the creativity and innovation possibilities and on job diversity. The results illustrates that there is no meaningful differences in terms of welfare factors, manager and colleague behaviour, job security and social position.

  6. Transformation Approach to Implementation of Transparency of the Russian Supreme Audit Institution Activity

    Directory of Open Access Journals (Sweden)

    Viktor M. Zaharov

    2017-06-01

    Full Text Available A financial system is generally considered a «circulatory system» of the state, which is essential for its existence. A key role in this system belongs to public funds. That is why issues of improving efficient state audit are becoming extremely important nowadays. According to «Lima Declaration of Guidelines on Auditing Precepts»: Audit is not an end in itself but an indispensable part of a regulatory system whose aim is to reveal deviations from accepted standards and violations of the principles of legality, efficiency, effectiveness and economy of financial management early enough to make it possible to take corrective action in individual cases, to make those accountable accept responsibility, to obtain compensation, or to take steps to prevent – or at least render more difficult – such breaches (Lima Declaration, 1977. Whereas Lima Declaration sets essential premises for really independent and, as a result, effective state audit which is the rule of law and democracy, transparency of state audit activities becomes reasonably important.

  7. Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

    CERN Document Server

    2015-01-01

    Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

  8. 15 years of constitutional review in the Supreme Court of Estonia : systematized extracts of constitutional review judgments and rulings of the Supreme Court en banc and the Constitutional Review Chamber in 1993-2008 / Riigikohus ; toim. ja eess.: Ge

    Index Scriptorium Estoniae

    2009-01-01

    Sisaldab ka: The outset of judicial constitutional review / Rait Maruste. Judicial constitutional review at the turn of the century / Uno Lõhmus. Judicial constitutional review through the eyes of Chancellor of Justice / Eerik-Juhan Truuväli. The courts and the Supreme Court in concrete norm control / Madis Ernits

  9. A 2D ion chamber array audit of wedged and asymmetric fields in an inhomogeneous lung phantom

    International Nuclear Information System (INIS)

    Lye, Jessica; Dunn, Leon; Alves, Andrew; Kenny, John; Lehmann, Joerg; Williams, Ivan; Kron, Tomas; Cole, Andrew

    2014-01-01

    Purpose: The Australian Clinical Dosimetry Service (ACDS) has implemented a new method of a nonreference condition Level II type dosimetric audit of radiotherapy services to increase measurement accuracy and patient safety within Australia. The aim of this work is to describe the methodology, tolerances, and outcomes from the new audit. Methods: The ACDS Level II audit measures the dose delivered in 2D planes using an ionization chamber based array positioned at multiple depths. Measurements are made in rectilinear homogeneous and inhomogeneous phantoms composed of slabs of solid water and lung. Computer generated computed tomography data sets of the rectilinear phantoms are supplied to the facility prior to audit for planning of a range of cases including reference fields, asymmetric fields, and wedged fields. The audit assesses 3D planning with 6 MV photons with a static (zero degree) gantry. Scoring is performed using local dose differences between the planned and measured dose within 80% of the field width. The overall audit result is determined by the maximum dose difference over all scoring points, cases, and planes. Pass (Optimal Level) is defined as maximum dose difference ≤3.3%, Pass (Action Level) is ≤5.0%, and Fail (Out of Tolerance) is >5.0%. Results: At close of 2013, the ACDS had performed 24 Level II audits. 63% of the audits passed, 33% failed, and the remaining audit was not assessable. Of the 15 audits that passed, 3 were at Pass (Action Level). The high fail rate is largely due to a systemic issue with modeling asymmetric 60° wedges which caused a delivered overdose of 5%–8%. Conclusions: The ACDS has implemented a nonreference condition Level II type audit, based on ion chamber 2D array measurements in an inhomogeneous slab phantom. The powerful diagnostic ability of this audit has allowed the ACDS to rigorously test the treatment planning systems implemented in Australian radiotherapy facilities. Recommendations from audits have led to

  10. 6 February 2012 - Supreme Audit Institutions from Norway, Poland, Spain and Switzerland visiting the LHC tunnel at Point 5, CMS underground experimental area, CERN Control Centre and LHC superconducting magnet test hall. Delegations are throughout accompanied by Swiss P. Jenni, Polish T. Kurtyka, Spanish J. Salicio, Norwegian S. Stapnes and International Relations Adviser R. Voss. (Riksrevisjonen, Oslo; Tribunal de Cuentas , Madrid; the Court of Audit of Switzerland and Najwyzsza Izba Kontroli, Varsaw)

    CERN Multimedia

    Jean-Claude Gadmer

    2012-01-01

    6 February 2012 - Supreme Audit Institutions from Norway, Poland, Spain and Switzerland visiting the LHC tunnel at Point 5, CMS underground experimental area, CERN Control Centre and LHC superconducting magnet test hall. Delegations are throughout accompanied by Swiss P. Jenni, Polish T. Kurtyka, Spanish J. Salicio, Norwegian S. Stapnes and International Relations Adviser R. Voss. (Riksrevisjonen, Oslo; Tribunal de Cuentas , Madrid; the Court of Audit of Switzerland and Najwyzsza Izba Kontroli, Varsaw)

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

    Science.gov (United States)

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

  12. Supreme Court Update

    Science.gov (United States)

    Taylor, Kelley R.

    2009-01-01

    "Chief Justice Flubs Oath." "Justice Ginsburg Has Cancer Surgery." At the start of this year, those were the news headlines about the U.S. Supreme Court. But January 2009 also brought news about key education cases--one resolved and two others on the docket--of which school administrators should take particular note. The Supreme Court updates on…

  13. Supreme Court's New Term. Supreme Court Roundup.

    Science.gov (United States)

    Williams, Charles F.

    2002-01-01

    Discusses the issues addressed in the 2002 U.S. Supreme Court term, such as the First, Fourth, Eighth, and Fourteenth Amendments, cruel and unusual punishment, sex offender registries, fair housing, cross burning, jury selection, affirmative action, abortion protests, and copyrights and the public domain. (CMK)

  14. Comparative Supreme Justice

    Directory of Open Access Journals (Sweden)

    Ditlev Tamm

    2011-12-01

    Full Text Available This article deals with the great variety of Supreme Courts in the world today and presents some selected courts. Supreme Courts are found in most countries both as only apex courts or in a courts’ system where also supreme administrative courts or constitutional courts are found. The starting point is the variation of supreme justice in the Nordic countries where one apex court is the system of Denmark and Norway whereas administrative courts are found in Sweden and Finland. Constitutional courts stem from the European tradition and are most abundant in Europe and in countries with a civil law system but especially in Africa they are also found in common law countries. Mexico is mentioned as a specific example of a Supreme Court that has taken upon itself to be a main player in the endeavour to communicate the law to a general audience. The article is a presentation with samples of what is going to be a project on comparative supreme justice in which the position of supreme courts in the various states, the recruitment scheme and competence of the courts and other such factors will be analyzed on a global basis.

  15. At the Supreme Court.

    Science.gov (United States)

    Williams, Charles F.

    2000-01-01

    States that in the past juvenile courts afforded children with fewer rights than criminal courts accorded to adults accused of the same crimes. Reviews three U.S. Supreme Court cases that affirmed the constitutional rights of juvenile offenders and changed juvenile court proceedings. Discusses whether the juvenile death penalty violates…

  16. Supreme Court Review

    Science.gov (United States)

    Williams, Charles F.

    2009-01-01

    By the end of the 2008-2009 term, Justice David Souter's decision to return to New Hampshire and President Obama's nomination of Sonia Sotomayor to replace him on the bench had taken over the Supreme Court news cycle. In the end, the consensus has been that, with the possible exception of criminal justice issues, swapping out Souter for Sotomayor…

  17. Supreme Court Review

    Science.gov (United States)

    Williams, Charles F.; Hawke, Catherine

    2010-01-01

    Of the three branches of government, the Supreme Court usually receives the least national attention. Not so this year. In addition to another changing of the guard with the retirement of Justice Stevens and the nomination of Elena Kagan, the 2009-2010 term generated a great deal of controversy. And in a number of instances, the public's keen…

  18. The Challenges of Supreme Command

    DEFF Research Database (Denmark)

    Barfoed, Jacob

    2016-01-01

    a model highlighting three central presidential roles together constituting supreme command: the supreme political leader, the supreme leader of the military, and the supreme grand strategist. In short, central is the president’s ability to act in all three roles to provide the right balance of strategic...... advisers to assist him as required. The model’s centerpiece – the unequal dialogue – is a close, continuous dialogue between the president and his civilian and military advisers, characterized by mutual respect and trust and with the president encouraging and the advisers offering candid advice, but always...

  19. Editorial Coverage of Reagan Supreme Court Nominees.

    Science.gov (United States)

    Hale, F. Dennis

    To measure the editorial advocacy of influential newspapers concerning the membership of the Supreme Court, a study analyzed editorials from such newspapers concerning the last five Supreme Court nominees of President Ronald Reagan (William Rehnquist, Antonin Scalia, Robert Bork, Douglas Ginsburg, and Anthony Kennedy). A telephone survey of 100…

  20. The Supreme Court in the Culture Wars.

    Science.gov (United States)

    Rabkin, Jeremy

    1996-01-01

    Argues that the U.S. Supreme Court has been an active and liberally biased participant in the U.S. culture war. Historical evidence is presented, including areas of tuition tax credit and segregated private schools, abortion and the Right-to-Life movement, and prayer in public schools. The author discusses how the Supreme Court has strengthened…

  1. Auditing orthopaedic audit.

    Science.gov (United States)

    Guryel, E; Acton, K; Patel, S

    2008-11-01

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

  2. Auditing and the Purification of Blame

    DEFF Research Database (Denmark)

    Skærbæk, Peter; Christensen, Mark

    2015-01-01

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

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

    Science.gov (United States)

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

    2012-01-01

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

  4. Minnesota in the Supreme Court. Lessons on Supreme Court Cases Involving Minnesotans.

    Science.gov (United States)

    Bloom, Jennifer

    This document focuses on cases brought by Minnesotans to the U.S. Supreme Court. The five lessons featured are designed to provide secondary classroom teachers with material needed to teach each unit. Lessons cover Supreme Court proceedings, free press issues, freedom of religion, abortion rights, and privilege against self-incrimination.…

  5. Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts

    OpenAIRE

    Juliane Madeira Leitão; José Alves Dantas

    2016-01-01

    Materiality in private sector financial audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was to identify the parameters used to determine materiality in public sector financial audit. To this end, we sent questionnaires to the 192 Supreme Audit Institutions that are members of INTOSAI and...

  6. U.S. Supreme Court Trends.

    Science.gov (United States)

    Williams, Charles F.; Leiterman, Hannah

    1999-01-01

    Provides summaries of U.S. Supreme Court case decisions during its 1998-99 term on the following issues: (1) sexual harassment; (2) street gangs; (3) search and seizure; (4) welfare; (5) immigration; and (6) census. Previews the 1999-2000 term. Includes the article "Teaching Activities and Discussion Questions" by Hannah Leiterman. (CMK)

  7. The Brazilian Audit Tribunal's role in improving the federal environmental licensing process

    International Nuclear Information System (INIS)

    Lima, Luiz Henrique; Magrini, Alessandra

    2010-01-01

    This article describes the role played by the Brazilian Audit Tribunal (Tribunal de Contas da Uniao - TCU) in the external auditing of environmental management in Brazil, highlighting the findings of an operational audit conducted in 2007 of the federal environmental licensing process. Initially, it records the constitutional and legal framework of Brazilian environmental licensing, describing the powers and duties granted to federal, state and municipal institutions. In addition, it presents the responsibilities of the TCU in the environmental area, comparing these with those of other Supreme Audit Institutions (SAI) that are members of the International Organization of Supreme Audit Institutions (INTOSAI). It also describes the work carried out in the operational audit of the Brazilian environmental licensing process and its main conclusions and recommendations. Finally, it draws a parallel between the findings and recommendations made in Brazil with those of academic studies and audits conducted in other countries.

  8. DOES THE ROTATION OF HEAD OF AUDIT OFFICE ACROSS OFFICES IMPACT AUDIT QUALITY? STUDY CASE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA

    Directory of Open Access Journals (Sweden)

    Nurul Komalasari

    2017-01-01

    smaller offices. Second, the audit partners from larger audit offices also argued to be more capable in handling the rotation challenges. This study aimed to examine these propositions in public sector setting by using the Supreme Audit Board of the Republic of Indonesia (BPK as a case study, where the head of representative office as the audit partner equivalent. This study tested these propositions by examining audit quality across BPK’s representative audit office sizes and the effect of rotation and types of rotation of the head of the representative audit office on audit quality. This study used the number of audit findings in the financial audit reports as the proxy of audit quality. This study found that audit quality varies across office sizes in the BPK, where the larger representative offices tend to have a better audit quality. This study also found that the rotation of the head of the audit office is negatively associated with audit quality. Lastly, this study found that the negative effect of rotation is caused by the negative effect of changes in the office sizes, which outweigh the positive effect of rotation.  Keywords: Audit quality, office sizes, rotation, audit findings, audit report

  9. FINANCIAL AUDIT AS A PART OF STATE ADMINISTRATION IN UKRAINE: CONDITION AND PUBLIC NEED

    Directory of Open Access Journals (Sweden)

    Sergey Bardash

    2016-11-01

    Full Text Available Economic development of countries leads to the need improving the quality of public administration, the results of which provide economic growth, social prosperity and are facilitating to solve global problems that are facing humanity. To improve the efficiency of public administration should be effective monitoring system that can detect deviations from the planned strategic development goals, unseemly level of its operation determines the target of work, which is to establish the condition of the state financial audit in Ukraine and the definition of new uncontrollable earlier objects which are managed the state apparatus, the identification of which will improve the functionality of the system of state financial audit in Ukraine. In order to achieve the goals you need to solve the following tasks. First, should set a condition of the state economic management in Ukraine and determine the public authorities, which are subjects to implementing control functions of public administration. Second, determine the resources that have the public interest and should be controlled by the state. Third, determine the composition of objects and install a condition of government auditing system in order to improve the efficiency of these next control measures of the Accounting Chamber of Ukraine and the State Audit Service of Ukraine. The methodological basis of the study is the dialectical method, which is to implement research of financial audit in public administration, its relationship with other forms of control exercised by the state; systematic analysis of financial and economic processes, which is carrying out researching of the state financial audit in the system of relations arising between economic entities of the public and private sectors; methods of retrospective and comparative analysis of experience within the objective focus in the organization of state financial audit on the territory of Ukraine; evaluation and generalization which

  10. [With the fourth sentence of the First Chamber on wrongful birth: is it possible to start talking about "jurisprudence"?].

    Science.gov (United States)

    de Angel Yágüez, Ricardo

    2005-01-01

    Chamber number 1 of the Spanish Supreme Court of Justice has announced its fourth wrongful birth case decision dated December 18, 2003. The issue is whether we can state that with these four rulings there is a genuine law of precedent, that is, reiterated doctrine of the Supreme Court of Justice on this matter (Article 1.6 of the Civil Code).

  11. THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Nurdiono

    2016-05-01

    Full Text Available Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements.

  12. IT auditing

    NARCIS (Netherlands)

    Fijneman, R.; Ho, K.H.; Roos Lindgreen, E.; Veltman, P.

    2008-01-01

    This textbook on IT auditing (EDP auditing) is intended for ICT, IT auditing and accountancy professionals and students. It provides a consistent introduction to all topics with which an IT auditor is confronted in practice. It also refers of course to the major standards and norms adopted in

  13. Development of the Law by Supreme Courts in Europe

    Directory of Open Access Journals (Sweden)

    Maarten Feteris

    2017-10-01

    Full Text Available It is generally recognised in many countries that law-making is not exclusively a task for the legislator, but also for the courts, especially supreme courts. In fact, in many European countries, a tendency seems to be emerging towards an even greater focus on the law-making task of the supreme courts. The author of this paper, the President of the Supreme Court of the Netherlands, addresses various topics regarding this law-making task of European supreme courts, such as the question to what extent (supreme courts make and develop law, whether there is a statutory basis for this activity and what kind of techniques these courts can use. The author also addresses the limits to the power of the supreme courts to develop new rules (especially in relation to the legislator and what is to be expected in the near future regarding law-making by supreme courts. The article is partly inspired by the answers to a questionnaire on this subject, which was sent to the Network of the Presidents of the Supreme Judicial Courts of the European Union.

  14. Test chamber

    NARCIS (Netherlands)

    Leferink, Frank Bernardus Johannes

    1999-01-01

    A test chamber for measuring electromagnetic radiation emitted by an apparatus to be tested or for exposing an apparatus to be tested to an electromagnetic radiation field. The test chamber includes a reverberation chamber made of a conductive tent fabric. To create a statistically uniform field in

  15. Test chamber

    NARCIS (Netherlands)

    Leferink, Frank Bernardus Johannes

    2009-01-01

    A test chamber for measuring electromagnetic radiation emitted by an apparatus to be tested or for exposing an apparatus to be tested to an electromagnetic radiation field. The test chamber includes a reverberation chamber made of a conductive tent fabric. To create a statistically uniform field in

  16. 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.

  17. Indian Supreme Court demands cleaner blood supply.

    Science.gov (United States)

    Kumar, S

    1996-01-13

    The government of India recently admitted in parliament that 25% of the country's blood banks remain unlicensed. The Supreme Court has directed the government to establish a National Council for Blood Transfusion in an attempt to curb malpractice, malfunctioning, and corruption in the national blood banking system, and to ensure a safe blood supply. Furthermore, the Court advised the government to enact separate legislation for regulating the collection, processing, storage, distribution, and transportation of blood and the operation of blood banks. Legal action will be taken if any blood banks remain ill equipped or unlicensed after the period of one year. Agencies have been directed to take steps to eliminate professional blood selling within two years. They have also been asked to ensure that there are trained drug inspectors to check upon the banks. To boost funding for the councils, the government has been advised to allow 100% exemption upon income tax to those who donate money to the organizations. The Director General of Health Services has been asked to submit a report on action taken by July 16, 1996, to ensure compliance.

  18. The New 2001-2002 Term. Supreme Court Roundup.

    Science.gov (United States)

    Williams, Charles F.

    2001-01-01

    Discusses the issues addressed during the 2001-2002 term of the U.S. Supreme Court, which convened on October 1, 2001: (1) school vouchers; (2) affirmative action; (3) online pornography; and (4) the death penalty. (CMK)

  19. Surgical Audit

    African Journals Online (AJOL)

    2010-01-06

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

  20. Cloud Chamber

    DEFF Research Database (Denmark)

    Gfader, Verina

    Cloud Chamber takes its roots in a performance project, titled The Guests 做东, devised by Verina Gfader for the 11th Shanghai Biennale, ‘Why Not Ask Again: Arguments, Counter-arguments, and Stories’. Departing from the inclusion of the biennale audience to write a future folk tale, Cloud Chamber...

  1. wire chamber

    CERN Multimedia

    Proportional multi-wire chamber. Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle. Proportional wire chambers allow a much quicker reading than the optical or magnetoscriptive readout wire chambers.

  2. Wire Chamber

    CERN Multimedia

    Magnetoscriptive readout wire chamber. Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  3. Wire chamber

    CERN Multimedia

    1967-01-01

    Magnetoscriptive readout wire chamber.Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  4. Ionization chambers

    International Nuclear Information System (INIS)

    Boag, J.W.

    1987-01-01

    Although a variety of solid-state and chemical methods for measuring radiation dose have been developed in recent decades and calorimetry can now provide an absolute standard of reference, ionization dosimetry retains its position as the most widely used, most convenient, and, in most situations, most accurate method of measuring either exposure or absorbed dose. The ionization chamber itself is the central element in this system of dosimetry. In this chapter the principles governing the construction and operation of ionization chambers of various types are examined. Since the ionization chambers now in general use are nearly all of commercial manufacture, the emphasis is on operating characteristics and interpretation of measurements rather than on details of construction, although some knowledge of the latter is often required when applying necessary corrections to the measured quantities. Examples are given of the construction of typical chambers designed for particular purposes, and the methods of calibrating them are discussed

  5. Will the UK Supreme Court allow assisted dying?

    Science.gov (United States)

    Griffith, Richard

    MPs overwhelmingly voted against passing the Assisted Dying Bill into law in September 2015. The Bill was defeated by a majority of 212, despite the heartfelt pleas of many MPs to pass it into law. The size of the defeat means that it is unlikely that Parliament will consider a similar law for many years. Yet many considered the Bill their last opportunity to make assisted dying lawful. There is, however, one further possible way assisted dying could become lawful in the UK--and that would be where the Supreme Court allowed it. In this article, the author reviews the Supreme Court's decision in R (on the application of Nicklinson v Ministry of Justice [2014] and considers how likely it is that the Supreme Court will now sanction assisted dying following Parliament's refusal to enact an assisted dying law.

  6. Canada's Supreme Court abolishes 'promise of the patent'.

    Science.gov (United States)

    Norman, John; Gloor, Alex

    2018-01-01

    The Supreme Court of Canada has done away with the 'promise of the patent' doctrine. This doctrine invalidated patents to numerous otherwise useful inventions from 2005 to 2016. The Supreme Court of Canada has clarified that the statutory utility requirement requires only a scintilla of utility related to the subject matter of the invention. This utility must have been demonstrated or soundly predicted as of the Canadian filing date. The decision brings increased certainty to Canada's patent system and more closely aligns it with international norms.

  7. The US Supreme Court, its, formation and first key decisions

    OpenAIRE

    Červinková, Zuzana

    2015-01-01

    The US Supreme Court, its formation and first key decisions The thesis offers an insight of an era in which the Supreme Court of United States was founded and established itself as one of the major government institutions as well as a strong powerhouse of American politics. Essential for understanding of the future importance and role of the Court is to perceive not only its own early history but also an understanding of broader context concerning a development of the early American society a...

  8. wire chamber

    CERN Multimedia

    Was used in ISR (Intersecting Storage Ring) split field magnet experiment. Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  9. Wire chamber

    CERN Multimedia

    Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  10. wire chamber

    CERN Multimedia

    Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  11. wire chamber

    CERN Multimedia

    1985-01-01

    Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  12. 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.

  13. AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY

    OpenAIRE

    Rita Yuniarti Author_Email:

    2011-01-01

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

  14. Robert Chambers

    NARCIS (Netherlands)

    K. Biekart (Kees); D.R. Gasper (Des)

    2013-01-01

    textabstractProfessor Robert Chambers is a Research Associate at the Institute of Development Studies (IDS), University of Sussex (Brighton, UK), where he has been based for the last 40 years, including as Professorial Research Fellow. He became involved in the field of development management in the

  15. Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit

    Directory of Open Access Journals (Sweden)

    Astia Putriana

    2016-03-01

    Full Text Available The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

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

    Directory of Open Access Journals (Sweden)

    Usman

    2015-08-01

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

  17. Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2011-12-01

    Full Text Available This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit specific to the audit supreme institutions and founded on the basis of their own external public audit standards, adopted according to the INTOSAI audit standards, the European guidelines for their application and other standards relevant to the public sector, elaborated by IFAC and accepted by the European Union. The finding of the accounts in order is followed by issuing of a conformity certificate for the audited entity.

  18. A Comprehensive Evaluation of the Supreme Court's "Forest Grove" Decision?

    Science.gov (United States)

    Zirkel, Perry A.

    2013-01-01

    The article by Dixon, Eusebio, Turton, Wright, and Hale is entitled "Forest Grove School District v. T.A. Supreme Court Case: Implications for School Psychology Practice." Its implications are that a "comprehensive evaluation" under the Individuals with Disabilities Education Act (IDEA) requires assessment of the child's…

  19. Finding Vredo: the Dutch Supreme Court decision on escitalopram

    NARCIS (Netherlands)

    Tsoutsanis, A.

    2014-01-01

    This article is about the pharma patent litigation sparked by Lundbeck's blockbuster drug for escitalopram. The article focuses on the trials and tribulations before the Dutch Patent Court of Appeal and the Supreme Court, while also briefly contrasting and comparing this with the decisions in

  20. Supreme Court Strikes Down NCAA Control of Football on Television.

    Science.gov (United States)

    Farrell, Charles S.

    1984-01-01

    The Supreme Court ruling that the National Collegiate Athletic Association's control of televised intercollegiate football violated antitrust law is discussed. At the heart of the restraint of trade are the limitations placed on the money an institution can receive, the times a team can appear, and the number of games telecast. (MLW)

  1. Double Exposure: The Supreme Court and Sex Discrimination Claims

    Science.gov (United States)

    Russo, Charles J.; Thro, William E.

    2009-01-01

    The Supreme Court's recent decision in "Fitzgerald v. Barnstable School Committee" (2009) expands the opportunities for students and their parents to sue school boards for alleged sex discrimination. Even so, as discussed here, "Fitzgerald" should have little effect on the day-to-day operations of school systems. This column…

  2. Supreme matters: tea parties and the activism of restraint

    NARCIS (Netherlands)

    Kurzbauer, H.

    2010-01-01

    An essay on the impact of Tea Parties on the appointment of Supreme Court Justices. According to recently released statistics, one-fifth of all US citizens are Tea Party Supporters: predominately white conservatives convinced of the 'evils' of the Obama administration. Taking their cue from the

  3. Legal hermeneutics of the supreme court decision in Akintokun v ...

    African Journals Online (AJOL)

    The Court, presumably, in order to defend its latter position went against all known positive and sociological approach in the exercise of judicial powers. The judgment in Akintokun's case is capable of ... as it is not 21st century oriented. Keywords: Legal Practitioner, Discipline, Appeals, Supreme Court and Amendment ...

  4. Legalization in the Academy: Higher Education and the Supreme Court.

    Science.gov (United States)

    Olivas, Michael A.; Denison, Kathleen McCartan

    1984-01-01

    Six of the 22 Supreme Court decisions in the 1981-82 term concerning or affecting higher education are discussed. The cases concerned sex discrimination, tuition-free public schooling for undocumented children, residency status, dormitory drug search, student religious groups using school facilities, and the scope of Title IX. (MSE)

  5. Siim Nestor soovitab : Supreme 7aastane. White Stripes / Siim Nestor

    Index Scriptorium Estoniae

    Nestor, Siim, 1974-

    2005-01-01

    Kolmik Supreme tähistab oma 7. tegutsemisaastat 24. juunil Von Krahlis, kus toimub ka Krecki debüütalbumi "If You Live" (väljaandjaks ettevõte Umblu) esitlus. Detroidi blues-rock duo White Stripes esitleb oma uut albumit "Get Behind Me Satan" 29. juunil Tallinnas klubis Hollywood

  6. Safety Auditing and Assessments

    Science.gov (United States)

    Goodin, James Ronald (Ronnie)

    2005-01-01

    Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

  7. Audit of a bank

    OpenAIRE

    Ambros, Lukáš

    2012-01-01

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

  8. Suppression chamber

    International Nuclear Information System (INIS)

    Goto, Hiroshi; Tsuji, Akio.

    1976-01-01

    Purpose: To miniaturize the storage tank of condensated water in BWR reactor. Constitution: A diaphragm is provided in a suppression chamber thereby to partition the same into an inner compartment and an outer compartment. In one of said compartments there is stored clean water to be used for feeding at the time of separating the reactor and for the core spray system, and in another compartment there is stored water necessary for accomplishing the depressurization effect at the time of coolant loss accident. To the compartment in which clean water is stored there is connected a water cleaning device for constantly maintaining water in clean state. As this cleaning device an already used fuel pool cleaning device can be utilized. Further, downcomers for accomplishing the depressurization function are provided in both inner compartment and outer compartment. The capacity of the storage tank can be reduced by the capacity of clean water within the suppression chamber. (Ikeda, J.)

  9. 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...

  10. 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

  11. 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

  12. The Training Audit.

    Science.gov (United States)

    Buckley, Roger; Caple, Jim

    1984-01-01

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

  13. Prometheus: the Supreme Court redefines the patentability of diagnostic inventions.

    Science.gov (United States)

    Kumamoto, Andrew; Schmid, Cora L

    2012-12-01

    The United States Supreme Court recently issued an opinion regarding the patentability of claims directed to diagnostic methods in Mayo Collab. Service v. Prometheus Lab., Inc. In this opinion, the Supreme Court held that correlations between metabolite levels in the human body and either therapeutic efficacy or adverse effects are unpatentable laws of nature. It further found that a patent claim to a method including such a correlation is unpatentable if the remainder of the claim contains only conventional and well-known steps. The Prometheus decision creates uncertainty regarding the scope of patentable subject matter, particularly in the fields of diagnostic and personalized medicine, that will remain until future cases apply this new doctrine.

  14. Japan’s Supreme Court Discourse and Lifetime Employment

    DEFF Research Database (Denmark)

    Tackney, Charles T.; Sato, Toyoko

    Our study explores cultural cognition in comparative U.S. – Japan employment relations through interdisciplinary analysis of Japanese Supreme Court regulation of the post-World War II lifetime employment system and the latest data available on Japan's collective bargaining-based approach...... to employee participation in managerial prerogative. The comparative social policy aim is to examine and account for observed employment relations variance in the U.S. and Japan, given their similar labor legislation. Japan’s Supreme Court recognizes lifetime employment as an institutionalized practice and we...... on the Court's discourse. Causally related to this recognition, management councils (a form of employee participation in managerial prerogative) are also a defining feature of Japanese employment relations at the enterprise level. Despite unionization rate declines in both nations, the persistence of Japan...

  15. How to Read a U.S. Supreme Court Opinion

    Science.gov (United States)

    Middleton, Tiffany

    2013-01-01

    Reading U.S. Supreme Court opinions can be intimidating. Yet, in the digital age, it has never been easier to access them. The average opinion is about 4,750 words, and is one of approximately 75 issued by the Court each year. It might be reassuring to know that opinions contain similar parts and tend to follow a similar format. There are also…

  16. Unanimous Supreme Court finds for actions by whistleblowers

    International Nuclear Information System (INIS)

    Norris, J.E.

    1990-01-01

    This article reports on a case before the United States Supreme Court where they have unanimously ruled that the Energy Reorganization Act of 1976 did not preclude a state law claim by an nuclear industry employee for intentional infliction of emotional distress. In addition the court held that federal law did not reflect a congressional desire to preclude all relief to a whistleblower who deliberately committed a safety violation

  17. Irish Supreme Court finds abortion information law constitutional.

    Science.gov (United States)

    1995-06-02

    On May 12, 1995, the Irish Supreme Court upheld constitutional legislation governing the provision of information regarding legal abortion services abroad. The measure, which was adopted, 85-67, on March 8 by the lower House (Dail) and approved on March 14 by the Senate (Seanad), permits Irish family planning groups, physicians, health advisory services, and counseling centers to continue informing women about abortion within the context of a comprehensive discussion of pregnancy options. Making direct referrals or appointments for abortion services, writing letters of introduction for patients or clients, and advocating or promoting the procedure are prohibited. Medical records may be forwarded once a woman has made her own appointment. The law bans dissemination of the information to the general public and any financial connection between the groups providing counseling and those performing abortions. Irish President Mary Robinson sent the measure to the Supreme Court for review, rather than signing it. The measure was initially intended to implement one portion of a three-part 1992 constitutional referendum on abortion, which occurred in the wake of a case of a pregnant 14-year-old rape survivor who sought to travel to England for an abortion. A lower court decision which had prevented the woman from leaving the country was overturned by the Irish Supreme Court, based on her suicidal state. That year, nearly 60% of the electorate supported a measure making information about abortion in other countries available to Irish women. 65% rejected a proposal limiting abortion to cases where the mother's life, not health, was in danger. The rejected proposal would not have allowed abortions in cases where self-destruction was an issue. 62% approved an amendment guaranteeing an unambiguous constitutional right to travel, including for abortion services. More than 4000 women travel to England for abortions annually. After the Supreme Court ruling, the measure was signed

  18. Perceived Masculinity Predicts U.S. Supreme Court Outcomes.

    Science.gov (United States)

    Chen, Daniel; Halberstam, Yosh; Yu, Alan C L

    2016-01-01

    Previous studies suggest a significant role of language in the court room, yet none has identified a definitive correlation between vocal characteristics and court outcomes. This paper demonstrates that voice-based snap judgments based solely on the introductory sentence of lawyers arguing in front of the Supreme Court of the United States predict outcomes in the Court. In this study, participants rated the opening statement of male advocates arguing before the Supreme Court between 1998 and 2012 in terms of masculinity, attractiveness, confidence, intelligence, trustworthiness, and aggressiveness. We found significant correlation between vocal characteristics and court outcomes and the correlation is specific to perceived masculinity even when judgment of masculinity is based only on less than three seconds of exposure to a lawyer's speech sample. Specifically, male advocates are more likely to win when they are perceived as less masculine. No other personality dimension predicts court outcomes. While this study does not aim to establish any causal connections, our findings suggest that vocal characteristics may be relevant in even as solemn a setting as the Supreme Court of the United States.

  19. 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.

  20. Performing of quality audits

    International Nuclear Information System (INIS)

    Rausch, W.P.

    1980-01-01

    A discussion of the need for Quality Audits both from the practical and regulatory point of view will be followed by presentation of the required steps of audit preparation, auditor assignment, checklist development, review of prior audits, notification, logistics, etc. The various examination steps of auditing, including pre-audit conference, checklist usage, interview, and objective evidence review, will be discussed as will the techniques used in finding development, post audit conference, audit report writing, and follow-up. An overview of organization for auditing, including training and certification, will be presented. (RW)

  1. Chamber transport

    International Nuclear Information System (INIS)

    Olson, Craig L.

    2001-01-01

    Heavy ion beam transport through the containment chamber plays a crucial role in all heavy ion fusion (HIF) scenarios. Here, several parameters are used to characterize the operating space for HIF beams; transport modes are assessed in relation to evolving target/accelerator requirements; results of recent relevant experiments and simulations of HIF transport are summarized; and relevant instabilities are reviewed. All transport options still exist, including (1) vacuum ballistic transport, (2) neutralized ballistic transport, and (3) channel-like transport. Presently, the European HIF program favors vacuum ballistic transport, while the US HIF program favors neutralized ballistic transport with channel-like transport as an alternate approach. Further transport research is needed to clearly guide selection of the most attractive, integrated HIF system

  2. The role of the State Audit Institution in prevention of white-collar crime in the public sector

    Directory of Open Access Journals (Sweden)

    Šuput Jelena

    2014-01-01

    Full Text Available In this paper, the author points out to the important role of the Serbian State Audit Institution in prevention of corruptive practices, felonies and white-collar crime in the public sector in the Republic of Serbia. Although the activity of supreme state auditors is not primarily aimed at detecting criminal offences in the public sector, their efforts and results in this area are by no means insignificant. This is due to the fact that state auditors are well-trained to interpret and apply the legal provisions from the area of public finance, public procurements and accountancy, regulating the budget system of revenues and expenditures whose violation may constitute a criminal offence within the scope of white-collar crime. Considering the fact that it is an independent and autonomous state authority, the Serbian Supreme Audit Institution should play a very important role in reducing 'the dark figures of white-collar crime'. In many cases, the fear of crime detection as well as the fear of being punished are sufficient to exert the preventive effect on the potential perpetrators of white-collar crimes. However, we have to bear in mind that the prevention of corruption and other felonies which are qualified as white-collar crime calls for a joint effort of all state institutions and citizens alike. Another fact which is very important for improving the operative quality of the Supreme Audit Institution is its membership in the International Organisation of Supreme Audit Institutions and cooperation with the Supreme Audit Institutions in other countries.

  3. INTERNAL AUDIT CHARTER

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

    sblanchard

    2015-03-30

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

  4. 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

  5. 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.

  6. 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

  7. Features partnership in auditing

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2015-06-01

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

  8. Utilities, marketers identify with tax issures in Supreme Court case

    Energy Technology Data Exchange (ETDEWEB)

    Warkentin, D. [ed.

    1997-04-01

    A recent US Supreme Court decision effectively highlights the continuing disparity that exists in the taxation of regulated vs. nonregulated energy companies that engage in similar activities. While the federal case (General Motors Corp., vs. Tracy) and its decision involved natural gas utilities and natural gas marketers and how they are taxed locally, some noted electric utility industry professionals said the ruling has the potential of impacting the electric utility industry as it deregulates and works through the tax inequities that exist between it and independent unregulated power marketers. According to the Washington, DC-based law firm Chadbourne & Park LLP, under the Supreme Court ruling, which was handed down in late February and favored gas utilities, {open_quotes}a state can discriminate in favor of regulated utilities by exempting natural gas purchased from local distribution companies from sales taxes while collecting taxes on so-called selfhelp gas bought from gas producers at the wellhead or from independent marketers.{close_quotes} The US Supreme Court ruling appears to be important for the electric utility industry and independent power marketers in that there currently exists similar disparities with respect to taxation. The case involved Ohio and a tax it levies on natural gas. Ohio collects a 5 percent sales or use tax on gas purchased for consumption. According to Chadbourne & Park, in Ohio this tax can be as much as 7 percent when local taxes are tacked on to the state`s 5 percent tax. However, local distribution companies (LDC) are exempt from this tax. LDCs are essentially the local natural gas company or companies that many states, such as Ohio, have. In Ohio, these natural gas companies, which have generally been interpreted as those companies that produce, transport and deliver natural gas to Ohio consumers, are fully exempt from sales and use taxes.

  9. The Problem of Emergency in the American Supreme Court

    DEFF Research Database (Denmark)

    Hartz, Emily; ugilt, rasmus

    2011-01-01

    Sixty years before Carl Schmitt wrote his Political Theology, and more than a 100 years before President Bush announced a ‘war on terrorism’ the American Supreme Court grappled with the difficult issue of emergency powers in connection with issues arising out of the American Civil War (1861......–1865). The question confronting the Court in a set of cases named the Prize Cases was whether President Lincoln’s decision to respond to acts of aggression by the secessionist Southern states with measures of war was lawful. The legal problem was that Lincoln had made this decision unilaterally although the American...

  10. 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...

  11. Auditing Organizational Security

    Science.gov (United States)

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

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

  13. Doriot Climatic Chambers

    Data.gov (United States)

    Federal Laboratory Consortium — The Doriot Climatic Chambers are two, 60-feet long, 11-feet high, 15-feet wide chambers that are owned and operated by NSRDEC. The Doriot Climatic Chambers are among...

  14. Japan’s Supreme Court Discourse and Lifetime Employment

    DEFF Research Database (Denmark)

    Tackney, Charles T.; Sato, Toyoko

    Our study explores cultural cognition in comparative U.S. – Japan employment relations through interdisciplinary analysis of Japanese Supreme Court regulation of the post-World War II lifetime employment system and the latest data available on Japan's collective bargaining-based approach to emplo......Our study explores cultural cognition in comparative U.S. – Japan employment relations through interdisciplinary analysis of Japanese Supreme Court regulation of the post-World War II lifetime employment system and the latest data available on Japan's collective bargaining-based approach...... on the Court's discourse. Causally related to this recognition, management councils (a form of employee participation in managerial prerogative) are also a defining feature of Japanese employment relations at the enterprise level. Despite unionization rate declines in both nations, the persistence of Japan......'s participatory employee relations system contrasts sharply with recent U.S. state-based legislative assaults on long-standing collective bargaining, particularly for public sector unions. The concept of cultural cognition, recently deployed in legal studies to account for domestic U.S. risk, public policy...

  15. Regulatory audit to the Argentine teletherapy units

    International Nuclear Information System (INIS)

    Kay, J.M.

    1995-01-01

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

  16. Contribution of records management to audit opinions and accountability in government

    Directory of Open Access Journals (Sweden)

    Rodreck David

    2017-05-01

    Full Text Available Background: Auditing can support national democratic processes, national development and government good will. Supreme Audit Institutions (SAI, such as offices of Auditor General, publish consolidated reports on audit outcomes for local authorities, government departments, parastatals and related public entities. These reports identify broad areas analysed during audit exercises that often include financial management, governance, asset management, risk management, revenue collection and debt recovery. They highlight trends that were detected during audit exercises at the end of a financial year. The reports further show how records and records management affect audit exercises as well as financial management within the audited institutions. Objectives: The intention of the research was to ascertain the contribution of records management to audit opinions and accountability in financial management in Zimbabwean government entities. Method: A document analysis of Comptroller and Auditor General of Zimbabwe (CAGZ’s reports was used to identify the types of decisions and recommendations (audit opinions issued, in juxtaposition to the records management issues raised. Results and Conclusion: This study shows that there is a strong correlation between records management concerns and audit opinions raised by the CAGZ’s narrative audit reports. Inadequate records management within government entities was associated with adverse and qualified opinions and, in some cases, unqualified opinions that had emphases of matter. There was a causal loop in which lack of documentary evidence of financial activities was the source cause of poor accounting and poor audit reports. Errors resulting from incomplete or inaccurate records meant that government entities were not showing a true picture of their financial status and their financial statements could be materially misstated. As an important monitoring and control system, records management should be

  17. Multiple chamber ionization detector

    International Nuclear Information System (INIS)

    Solomon, E.E.

    1980-01-01

    A multi-chambered ionisation detector enables the amount of radiation entering each chamber from a single radioactive, eg β, source to be varied by altering the proportion of the source protruding into each chamber. Electrodes define chambers and an extended radioactive source is movable to alter the source length in each chamber. Alternatively, the source is fixed relative to outer electrodes but the central electrode may be adjusted by an attached support altering the chamber dimensions and hence the length of source in each. Also disclosed are a centrally mounted source tiltable towards one or other chamber and a central electrode tiltable to alter chamber dimensions. (U.K.)

  18. Directed Energy Anechoic Chamber

    Data.gov (United States)

    Federal Laboratory Consortium — The Directed Energy Anechoic Chamber comprises a power anechoic chamber and one transverse electromagnetic cell for characterizing radiofrequency (RF) responses of...

  19. Speaking American: Comparing Supreme Court and Hollywood Racial Interpretation in the Early Twenty-First Century

    Science.gov (United States)

    Hawkins, Paul Henry

    2010-01-01

    Apprehending that race is social, not biological, this study examines U.S. racial formation in the early twenty-first century. In particular, Hollywood and Supreme Court texts are analyzed as media for gathering, shaping and transmitting racial ideas. Representing Hollywood, the 2004 film "Crash" is analyzed. Representing the Supreme Court, the…

  20. Dutch Supreme Court 2012: Virtual Theft Ruling a One-Off or First in a Series?

    NARCIS (Netherlands)

    Lodder, A.R.

    2013-01-01

    In January 2012 the Dutch Supreme Court decided that virtual objects and pre-paid accounts can be stolen. This paper examines the Supreme Court’s Runescape decision and discusses virtual theft. Virtual theft is legally interesting from various perspectives. First, the rules of Runescape do not allow

  1. "Woman's Place" in the Constitution: The Supreme Court and Gender Discrimination

    Science.gov (United States)

    Levin, Betsy

    1975-01-01

    Article discussed the Supreme Court's response to constitutional attacks from state and federal laws on women's rights, the judicial treatment of racially-based discrimination versus that of gender-based discrimination, and the most recent Supreme Court decisions on gender-based discrimination. (Author/RK)

  2. Courtside: The Supreme Court's View of Drug Testing High School Athletes.

    Science.gov (United States)

    Carpenter, Linda J.

    1996-01-01

    The U.S. Supreme Court recently heard a case about mandatory drug tests for student athletes. This article discusses the case, in which the U.S. Supreme Court ruled in favor of the school district's right to conduct drug tests, noting its relevance to the 4th, 5th, and 14th Amendments. (SM)

  3. Audit v bance

    OpenAIRE

    Kiesewetterová, Lucie

    2009-01-01

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

  4. Audit 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...

  5. 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.

  6. Mum's the word: the Supreme Court and family planning.

    Science.gov (United States)

    Mariner, W K

    1992-01-01

    On May 23, 1991, the US Supreme Court upheld federal regulations that prohibit federally funded family planning programs from counseling about or referring for abortion. As a result, government benefits may now entail substantial costs. The regulations changed the nature of government-assisted family planning from comprehensive care and counseling to limited services and government-prescribed information. The reasoning in Rust v Sullivan allows government to limit freedom of speech in federally funded programs. The decision may have been influenced by antiabortion sentiment, but it does not affect the legality of abortion. Instead, it sets a precedent for government control of whether and how health care can be discussed wherever government pays some of the bills. PMID:1739169

  7. Sustainability for Governance, Brazilian Supreme Court and Conflict of Interest

    Directory of Open Access Journals (Sweden)

    Magno Federici Gomes

    2016-08-01

    Full Text Available http://dx.doi.org/10.5007/2177-7055.2016v37n73p165 This paper intends to approach the theme involving the formation of the Brazilian Supreme Court (STF and the conflict of interest. The method used for accomplishment this work was the theoretician-documentary. In that context the currently constitutional rules to form the STF, having as parameter the rules involving the good governance practices, seems not to comply to the principals of Corporate Governance. The creation of public alliances between the applicants to the Justice position with the Executive and Legislative branches implies in a relation known as conflict of interest, causing prejudices to the independence of judicial decisions and to the sustainable.

  8. Forecasting the Senate vote on the Supreme Court vacancy

    Directory of Open Access Journals (Sweden)

    Scott J. Basinger

    2016-07-01

    Full Text Available This paper forecasts current senators’ votes on Merrick Garland’s nomination to the U.S. Supreme Court, in the unlikely case that a vote actually takes place. The forecasts are necessarily conditional, awaiting measurement of the nominee’s characteristics. Nonetheless, a model that combines parameters estimated from existing data with values of some measurable characteristics of senators—particularly their party affiliations, party loyalty levels, and ideological positions—is sufficient to identify potential swing voters in the Senate. By accounting for a more nuanced and refined understanding of the confirmation process, our model reveals that if President Obama were to nominate almost any nominee (conservative or liberal today, that nominee would be rejected if a vote was allowed to take place. So why nominate anyone at all? Obama’s hope for a successful confirmation must come from the stochastic component, that is, from outside the traditional decision-making calculus.

  9. Implications of the Supreme Court's ACA Medicaid decision.

    Science.gov (United States)

    Perkins, Jane

    2013-03-01

    In the typical case, states are expected to act like independent sovereigns and reject federal funding conditions they do not like. In National Federation of Independent Business v. Sebelius (NFIB), however, the Supreme Court found that Congress unduly coerced states when it enacted the Affordable Care Act's Medicaid expansion provision. This article provides an overview to NFIB and discusses its implications. Focusing on Chief Justice Roberts' plurality opinion, the article explains that undue coercion may occur when the following four elements come together: (1) Congress enacts a new spending program; (2) Congress seeks to induce state participation in the new program by threatening to terminate all federal funding to an existing program; (3) the federal funding to the existing program is significant; and (4) the requirements of the new program are not related to the old program and, thus, could not have been anticipated by the state. © 2013 American Society of Law, Medicine & Ethics, Inc.

  10. From joint to single audits

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2018-01-01

    This study analyses audit quality differences between audits by a single big audit firm and joint audits with either one or two big audit firms. We exploit the unique situation in Denmark beginning on 1 January 2005, at which time a long-standing mandatory joint audit system for listed companies...... was replaced by a voluntary joint audit system. First, we report the results of a survey of Danish CFOs’ views on and their experiences with the choice of single or joint audits and their perceptions of audit quality. Second, based on data from the mandatory joint audit abolition year and the following two...... years, we test the audit quality differences using abnormal accruals. Most CFOs perceive that audit quality by a single big four audit firm is the same as it is in joint audits with either one or two big four audit firms. The results of our empirical analysis are in line with the perceptions. We find...

  11. Essays on audit quality

    OpenAIRE

    Zerni, M. (Mikko)

    2009-01-01

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

  12. ICT in Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Snježana Pivac

    2012-12-01

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

  14. Audit mode change, corporate governance and audit effort

    OpenAIRE

    Cao, Limei; Li, Wanfu; Zhang, Limin

    2015-01-01

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

  15. Glove box chamber

    International Nuclear Information System (INIS)

    Cox, M.E.; Cox, M.E.

    1975-01-01

    An environmental chamber is described which enables an operator's hands to have direct access within the chamber without compromising a special atmosphere within such chamber. A pair of sleeves of a flexible material are sealed to the chamber around associated access apertures and project outwardly from such chamber. Each aperture is closed by a door which is openable from within the sleeve associated therewith so that upon an operator inserting his hand and arm through the sleeve, the operator can open the door to have access to the interior of the chamber. A container which is selectively separable from the remainder of the chamber is also provided to allow objects to be transferred from the chamber without such objects having to pass through the ambient atmosphere. An antechamber permitting objects to be passed directly into the chamber from the ambient atmosphere is included. (auth)

  16. 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.

  17. 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...

  18. A clinical trial evaluating the laryngeal mask airway-Supreme in obese children during general anesthesia.

    Science.gov (United States)

    Tian, Yue; Wu, Xiu-Ying; Li, Lu; Ma, Ling; Li, Yun-Feng

    2017-02-01

    The laryngeal mask airway (LMA)-Supreme is a disposable double-lumen laryngeal mask airway that is widely used in clinical practice. However, its use in obese children has not been evaluated. The aim of this study was to determine whether the LMA-Supreme could perform equally as well as endotracheal intubation in obese children having a minor surgical procedure. After ethical board approval, 100 obese male children receiving non-emergent appendectomy for chronic appendicitis or surgery to correct concealed penis were randomly divided into an endotracheal intubation group and an LMA-Supreme group. Endotracheal intubation was performed under direct vision laryngoscopy. In the LMA group, a size-3 LMA-Supreme was placed and a stomach tube inserted via the drainage tube of the mask. Cardiovascular and respiratory parameters, time taken for placement, placement attempts, time to removal of the endotracheal tube/LMA, length of stay in the post-anesthesia care unit (PACU), and complications were recorded. Insertion time was significantly longer ( p airway pressure was significantly higher, and pulmonary compliance and PACU stay time lower in the LMA-Supreme group. No significant differences between endotracheal intubation and the LMA-Supreme were seen in other parameters, except for a higher incidence of coughing in the endotracheal intubation group. The LMA-Supreme can be easily inserted and effectively used for airway management in obese children undergoing minor surgery.

  19. Analytical laboratory quality audits

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, William D.

    2001-06-11

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

  20. bubble chamber lens

    CERN Multimedia

    Before the days of electronic detectors, visual techniques were used to detect particles, using detectors such as spark chambers and bubble chambers. This plexiglass lens was used to focus the image of tracks so they could be photographed.

  1. Risk Assessment in Audit

    Directory of Open Access Journals (Sweden)

    N. I.

    2017-12-01

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

  2. 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...

  3. How did the Supreme Court ruling on DOMA affect astronomers?

    Science.gov (United States)

    Rigby, Jane R.; The AAS Working Group on LGBTIQ Equality

    2014-01-01

    In June 2013, the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional. Section 3 had barred the federal government from recognizing same-sex marriages. The decision in United States v. Windsor, made headlines around the world, and particularly affected astronomers, since astronomers in the US are more likely than the general population to be foreign nationals, to have a foreign-born spouse, or to work for the federal government. In this poster, we highlight some of the real-world ways that the Windsor case has affected US astronomers and our profession. Bi-national couples can now apply for green cards granting permanent residency. Scientists who work for the federal government, including NASA and the NSF, can now obtain health insurance for a same-sex spouse. From taxes to death benefits, health insurance to daycare, immigration to ethics laws, the end of S3 of DOMA has had profoundly improved the lives of US scientists who are lesbian, gay, bisexual, or transgender (LGBT). Here we, highlight several real-world examples of how DOMA's demise has improved the lives and careers of US astronomer.

  4. Single Audit: Single Audit Act Effectiveness Issues

    National Research Council Canada - National Science Library

    Thompson, Sally

    2002-01-01

    As discussed in the report we are releasing today, our work to review agency actions to ensure that recipients take timely and appropriate corrective actions to fix audit findings contained in single...

  5. Dual ionization chamber

    International Nuclear Information System (INIS)

    Mallory, J.; Turlej, Z.

    1981-01-01

    Dual ionization chambers are provided for use with an electronic smoke detector. The chambers are separated by electrically-conductive partition. A single radiation source extends through the partition into both chambers, ionizing the air in each. The mid-point current of the device may be balanced by adjusting the position of the source

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

    African Journals Online (AJOL)

    Toshiba

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

  7. Proceedings of the 39. Science week of the Supreme Council of Sciences

    International Nuclear Information System (INIS)

    2000-01-01

    These publications include the papers presented at the 39th science week of the Supreme Council of Sciences, held in Damascus (Syria) from 7-11 November 1999. This proceeding is published in five books covering basic and applied sciences

  8. Implications and reflections on the 2010 Supreme Court ruling on Canada's AHR Act.

    Science.gov (United States)

    Deonandan, Raywat; Rahman, Tarun

    2011-01-01

    In December, 2010, Canada's 6 year old Assisted Human Reproduction Act was successfully challenged in the Supreme Court of Canada. There may be important implications for public health and the evolution of reproductive technologies in this country.

  9. The Supreme Court Upholds Drug Testing of Student Participants in Extracurricular Activities.

    Science.gov (United States)

    Mawdsley, Ralph D.; Russo, Charles J.

    2003-01-01

    Analysis of 2001 United States Supreme Court decision in "Earls v. Board of Education of Tecumseh Public Schools," upholding random drug testing for students participating in extracurricular activities. Discusses implications for school policy and practice. (Contains 15 references.) (PKP)

  10. Text of Supreme Court's Majority Opinion Striking Down NCAA's Control of College Football Telecasts.

    Science.gov (United States)

    Stevens, John Paul; And Others

    1984-01-01

    The text of the Supreme Court's decision in National Collegiate Athletic Association v. Board of Regents of the University of Oklahoma, in which the Court struck down the NCAA's control of televised college football, is provided. (Author/MLW)

  11. In the public interest: intellectual disability, the Supreme Court, and the death penalty.

    Science.gov (United States)

    Abeles, Norman

    2010-11-01

    This article deals with a case that recently came before the U.S. Supreme Court. The issues involved whether attorneys provided effective assistance to a person convicted of murder when no mitigating evidence was presented (either strategically or by neglect) to the jury concerning the intellectual disabilities of their client during the death penalty phase of the trial. The Supreme Court had previously ruled that the death penalty for intellectually disabled individuals (mentally retarded) constituted cruel and unusual punishment. In this case the attorneys made a strategic decision not to present possibly mitigating evidence for the death penalty phase. The Supreme Court considered whether the appeals court abdicated its judicial review responsibilities. The results of psychological evaluations are presented, and the decisions of the Supreme Court are discussed. PsycINFO Database Record (c) 2010 APA, all rights reserved.

  12. Supreme Court Appointment Process: Roles of the President, Judiciary Committee, and Senate

    National Research Council Canada - National Science Library

    Rutkus, Denis S

    2007-01-01

    .... Under the Constitution, Justices on the Supreme Court receive lifetime appointments. Such job security in the government has been conferred solely on judges and, by constitutional design, helps insure the Court's independence from the President...

  13. Labor and the Supreme Court: Significant Issues of 1991-92.

    Science.gov (United States)

    Hukill, Craig

    1992-01-01

    Labor-related issues to be considered by the Supreme Court include veterans' rights to reemployment, union organizing practices, pension entitlements, and the taxability of back pay recovered in damage suits. (JOW)

  14. The Supreme Court of Mauritius and the Objectives of Punishment in ...

    African Journals Online (AJOL)

    The Supreme Court of Mauritius and the Objectives of Punishment in Sentencing Offenders to Penal Servitude for Life and to Other Lengthy Prisons Terms in Drugs- Related Cases: A Look at Recent Case Law.

  15. 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...

  16. 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.

  17. 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.

  18. 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...

  19. A randomized equivalence trial comparing the i-gel and laryngeal mask airway Supreme in children.

    Science.gov (United States)

    Jagannathan, Narasimhan; Sommers, Katherine; Sohn, Lisa E; Sawardekar, Amod; Shah, Ravi D; Mukherji, Isabella I; Miller, Steven; Voronov, Polina; Seraphin, Sally

    2013-02-01

    The laryngeal mask airway Supreme (Supreme) is a new single-use supraglottic device with gastric access capability now available in all sizes for children. To compare the i-gel with the Supreme in children for routine airway maintenance. One hundred and seventy children, aged 3 months to 11 years, 5-50 kg in weight, were randomly assigned to receive either the i-gel or the Supreme. The primary outcome measured was airway leak pressure. Secondary outcomes included the following: ease and time for insertion, insertion success rate, fiberoptic grade of view, ease of gastric tube placement, number of airway manipulations, quality of airway during anesthetic maintenance, and complications. A total of 168 patients were assessed for the outcomes. The median (IQR [range]) airway leak pressure for the i-gel was higher than with the Supreme, 20 (18-25 [9-40]) cm H(2)O vs 17 (14-22 [10-40]) cm H(2)O, respectively (P = 0.001). There were no differences in the time for device insertion, fiberoptic grade of view, quality of airway, and complications. Median (IQR[range]) time of successful insertion of a gastric tube was faster with the Supreme, 12 (9.2-14.3 [5.2-44.2]) s than with the i-gel, 14 (11.9-19 [6.9-75]) s; P = 0.01. The number of airway manipulations during placement was higher with the i-gel than with the laryngeal mask airway Supreme (12 vs 13 patients), P = 0.02. In infants and children, when a single-use supraglottic device with gastric access capabilities is required, the i-gel demonstrated higher airway leak pressures and can be a useful alternative to the Supreme. © 2012 Blackwell Publishing Ltd.

  20. Qlikview Audit Tool (QLIKVIEW) -

    Data.gov (United States)

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

  1. Computer assisted audit techniques

    Directory of Open Access Journals (Sweden)

    Dražen Danić

    2008-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Niculina, STANESCU

    2014-11-01

    Full Text Available The financial auditors' activity for investors, creditors, employees, shareholders regarding the financial-accounting activity and the correct financial reporting is based on the public's trust. As a result, the quality of the audit missions is very important. The control of the audit missions' quality enhances the credibility of the published financial information and contributes to the improvement of the book-keeping bringing added value to the audited entity. The quality control is the main means the auditor has to ensure the public that all the activity performed was conducted in accordance with the International Standards on Auditing, Code of Ethics, rules and decisions issued by the Chamber of Financial Auditors of Romania.

  3. 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.

  4. 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

  5. Developing an online collaborative system within the domain of financial auditing

    Directory of Open Access Journals (Sweden)

    Pavel Năstase

    2015-05-01

    Full Text Available The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and national. The online audit database covers various information needs for both financial auditors and the employees of the Chamber of Financial Auditors of Romania. For rapid deployment, we used various tools: Microsoft SQL Server 2008 R2, SharePoint Server 2010, SharePoint Designer 2010 and various implementation features: external content types, external lists, business data web parts etc. In this paper, we use two research methods: the first one is empiric, based on formulating a questionnaire and the interpretation of the results, while the second is the analysis of the implementation process by using a step-by-step approach. The online audit database stores information about the results of previous audits, the opinions issued as result of audits, the results of online electronic inspections, audit firms, audited entities, risks identified etc. The conclusion was that the online database, which is updated through Internet, is feasible to implement in SharePoint, for multiple audit stakeholders including financial auditors who can sell their financial audit services benefiting from the transparency that the system provides.

  6. Quality audit in design

    International Nuclear Information System (INIS)

    Horton, G.T.

    1976-01-01

    The subject is discussed under the headings: introduction (explanation of firm's responsibility to design and procure naval nuclear reactor plant for the Ministry of Defence, whose quality assurance requirements are laid down in Defence Standards); principles of quality audit; audit procedure. (U.K.)

  7. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  8. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

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

  9. Auditing measurement control programs

    International Nuclear Information System (INIS)

    Roberts, F.P.; Brouns, R.J.

    1979-10-01

    Requirements and a general procedure for auditing measurement control programs used in special nuclear material accounting are discussed. The areas of measurement control that need to be examined are discussed and a suggested checklist is included to assist in the preparation and performance of the audit

  10. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  11. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  12. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  13. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  14. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  15. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

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

  16. Prototype multiwire proportional chamber

    CERN Multimedia

    1975-01-01

    Chambers of this type were initially developed within the Alpha project (finally not approved). They were designed such to minimize the radiation length with a view to a mass spectrometer of high resolution meant to replace the Omega detector. The chambers were clearly forerunners for the (drift) chambers later built for R606 with the novel technique of crimping the wires. See also photo 7510039X.

  17. Streamer chamber: pion decay

    CERN Multimedia

    1992-01-01

    The real particles produced in the decay of a positive pion can be seen in this image from a streamer chamber. Streamer chambers consist of a gas chamber through which a strong pulsed electric field is passed, creating sparks as a charged particle passes through it. A magnetic field is added to cause the decay products to follow curved paths so that their charge and momentum can be measured.

  18. Electromagnetic reverberation chambers

    CERN Document Server

    Besnier, Philippe

    2013-01-01

    Dedicated to a complete presentation on all aspects of reverberation chambers, this book provides the physical principles behind these test systems in a very progressive manner. The detailed panorama of parameters governing the operation of electromagnetic reverberation chambers details various applications such as radiated immunity, emissivity, and shielding efficiency experiments.In addition, the reader is provided with the elements of electromagnetic theory and statistics required to take full advantage of the basic operational rules of reverberation chambers, including calibration proc

  19. DORIOT CLIMATIC CHAMBERS

    Data.gov (United States)

    Federal Laboratory Consortium — The Doriot Climatic Chambers reproduce environmental conditions occurring anywhere around the world. They provide an invaluable service by significantly reducing the...

  20. Refrigeration Test Chamber

    Data.gov (United States)

    Federal Laboratory Consortium — The enclosed and environmentally controlled chamber is able to test four units (single-phase) simultaneously at conditions ranging from tundra to desert temperatures...

  1. 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

  2. Media Politicization of the United States Supreme Court

    Directory of Open Access Journals (Sweden)

    RonNell Andersen Jones

    2014-10-01

    Full Text Available Both media scholars and Justices of the United States Supreme Court have suggested that press coverage of the Court increasingly politicizes the Court as an institution, by characterizing the Court’s Justices as ideological actors and by depicting the outputs of the Court as political decisions driven by personal preference rather than apolitical outcomes driven by constitutional doctrine and legal precedent. This study builds upon earlier efforts to investigate the veracity of this assumption, using a corpus linguistics methodology to track the use of several linguistic signals that are widely regarded as politicizing. A case study investigation of the full corpus of New York Times articles from the 1950s through the 2000s suggests an increase in the use of explicitly ideological descriptors of the Justices; an increase in references to the appointing presidents of the Justices; and an increase in the disparity of coverage of 5-4 decisions and unanimous decisions. Tanto los académicos dedicados a la comunicación como los magistrados de la Corte Suprema de los Estados Unidos han sugerido que la cobertura de la prensa de la Corte politiza cada vez más la Corte como institución, ya que representa a los magistrados como actores ideológicos, y presenta las decisiones del tribunal como decisiones políticas tomadas por preferencias personales en lugar de resultados apolíticos fruto de una doctrina constitucional y un precedente legal. Este estudio se basa en intentos anteriores de investigar la veracidad de esta hipótesis, utilizando una metodología de corpus lingüístico, para rastrear el uso de diversos signos lingüísticos comúnmente considerados politizadores. Una investigación de casos prácticos del corpus completo de los artículos del New York Times desde la década de 1950 hasta la década de 2000 sugiere un aumento en el uso de descriptores de los jueces explícitamente ideológicos; un aumento en las referencias a los

  3. Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts

    Directory of Open Access Journals (Sweden)

    Juliane Madeira Leitão

    2016-04-01

    Full Text Available Materiality in private sector financial audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was to identify the parameters used to determine materiality in public sector financial audit. To this end, we sent questionnaires to the 192 Supreme Audit Institutions that are members of INTOSAI and to 36 Brazilian public auditors, specialists in financial audit, who are staff members of the TCU or the CGU seeking information with respect to the Institutions’ guidelines and the auditors’ perceptions about materiality. Results reveal that expenditures, revenues and total assets are the benchmarks most recommended by respondents for defining materiality in the public sector. In addition, they recommended the adoption of percentages of up to 2% for each of these parameters in defining what is material. It was observed, as well, especially with respect to the effectiveness of internal control and to public expectations or interests, that qualitative aspects should be also taken into account in determining materiality, although a lesser degree of importance is attributed to this than to the quantitative aspects,. The study contributes to the accounting literature on the development of audits, particularly with respect to the use of a concept, materiality, that is always emphasized in professional standards, but about which there are few objective guidelines.

  4. 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.

  5. 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.

  6. Internal Auditing for School Districts.

    Science.gov (United States)

    Cuzzetto, Charles

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

  7. Audits of radiopharmaceutical formulations

    International Nuclear Information System (INIS)

    Castronovo, F.P. Jr.

    1992-01-01

    A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team

  8. Climatic chamber ergometer

    CSIR Research Space (South Africa)

    Atkins, AR

    1968-01-01

    Full Text Available The design and calibration of an ergometer for exercising subjects during calorimetric studies in the climate chamber, are described. The ergometer is built into the climatic chamber and forms an integral part of the whole instrumentation system foe...

  9. bubble chamber lens

    CERN Multimedia

    Was used in a PS experiment. Before the days of electronic detectors, visual techniques were used to detect particles, using detectors such as spark chambers and bubble chambers. This plexiglass lens was used to focus the image of tracks so they could be photographed.

  10. BEBC bubble chamber

    CERN Multimedia

    CERN PhotoLab

    1972-01-01

    Looking up into the interior of BEBC bubble chamber from the expansion cylinder. At the top of the chamber two fish-eye lenses are installed and three other fish-eye ports are blanked off. In the centre is a heat exchanger.

  11. The Mobile Chamber

    Science.gov (United States)

    Scharfstein, Gregory; Cox, Russell

    2012-01-01

    A document discusses a simulation chamber that represents a shift from the thermal-vacuum chamber stereotype. This innovation, currently in development, combines the capabilities of space simulation chambers, the user-friendliness of modern-day electronics, and the modularity of plug-and-play computing. The Mobile Chamber is a customized test chamber that can be deployed with great ease, and is capable of bringing payloads at temperatures down to 20 K, in high vacuum, and with the desired metrology instruments integrated to the systems control. Flexure plans to lease Mobile Chambers, making them affordable for smaller budgets and available to a larger customer base. A key feature of this design will be an Apple iPad-like user interface that allows someone with minimal training to control the environment inside the chamber, and to simulate the required extreme environments. The feedback of thermal, pressure, and other measurements is delivered in a 3D CAD model of the chamber's payload and support hardware. This GUI will provide the user with a better understanding of the payload than any existing thermal-vacuum system.

  12. DELPHI time projection chamber

    CERN Document Server

    1989-01-01

    The time projection chamber is inserted inside the central detector of the DELPHI experiment. Gas is ionised in the chamber as a charged particle passes through, producing an electric signal from which the path of the particle can be found. DELPHI, which ran from 1989 to 2000 on the LEP accelerator, was primarily concerned with particle identification.

  13. Auditing and bank capital regulation

    OpenAIRE

    Edward Simpson Prescott

    2004-01-01

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

  14. NON-LINEARITY OF AUDIT PRICES AND REPUTATION IN DEVELOPING COUNTRIES: SHIFT TO OR FROM?

    Directory of Open Access Journals (Sweden)

    Svitlana Shulha

    2016-11-01

    Full Text Available The purpose of the paper is to analyse the origins of audit prices non-linearity in developing countries. We assume risk- and industry-sensitiveness of audit firms there due to the low institutional capacity, weak market forces development and questionable both auditors and clients ethical behaviour affecting market sustainability and implying additional challenges on stakeholder confidence. Methodology. We combine economic geography approach and reputation-averse phenomenon to explain endogenous volatility of average audit prices in Ukraine for the period of 2008-2015. Analysis of recent publications partially explains audit pricing non-linearity determinants that have both qualitative (brand and specialization and quantitative (risks, manipulations, bribery nature in developing countries. First, we qualify determinants of audit fees by inherent origin (endogenous, exogenous, stakeholder side (demand, supply, and market structure (concentrated, fragmented. Second, we summarize reputation challenges of audit business in developing countries. Third, we run empirical analysis of average prices in Ukraine for the period of 2008-2015 based on annual Chamber of Auditors of Ukraine reports data. Practical implications. Audit pricing models in developed countries are mainly exogenous and based on the auditor’s risk assessment. Vulnerability of markets and clients’ unethical behaviour makes audit pricing models more endogenous in developing countries. Value/originality. This is the first paper providing a better understanding of audit prices declination in Ukraine as a consequence of dysfunctional audit firms’ behaviour, institutional and market fragility, inherent to developing countries.

  15. TTVP Audit Database

    Data.gov (United States)

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

  16. Audit culture revisited

    DEFF Research Database (Denmark)

    Shore, Cris; Wright, Susan

    2015-01-01

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

  17. Harmonisation of Audit Practice

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  18. Recovery Audit Program

    Data.gov (United States)

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

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

    Science.gov (United States)

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

    2012-09-01

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

  20. Oneida Tribe Energy Audits

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-08-15

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

  1. USA SUPREME COURT OF JUSTICE AND EUROPEAN COURT OF JUSTICE (COMPARISON

    Directory of Open Access Journals (Sweden)

    Ovidiu-Horia Maican

    2017-12-01

    Full Text Available The US Supreme Court and the European Court of Justice are coordinating constitutional review. Although the European Union does not have a constitution, the European Court often engages in what functionally amounts to constitutional review, particularly in relation to the quasi-federal structure of the EU. Both courts have engaged in the constitutionalization of politics and seem in risk of politicizing the constitution. The threats to their respective powers and legitimacy are different. The US Supreme Court is vulnerable to internal forces (the President, Congress, national public opinion whereas the European Court is vulnerable to external forces (the member states and, in particular, theirs constitutional courts.

  2. OPAL Jet Chamber Prototype

    CERN Multimedia

    OPAL was one of the four experiments installed at the LEP particle accelerator from 1989 - 2000. OPAL's central tracking system consists of (in order of increasing radius) a silicon microvertex detector, a vertex detector, a jet chamber, and z-chambers. All the tracking detectors work by observing the ionization of atoms by charged particles passing by: when the atoms are ionized, electrons are knocked out of their atomic orbitals, and are then able to move freely in the detector. These ionization electrons are detected in the dirfferent parts of the tracking system. This piece is a prototype of the jet chambers

  3. PS wire chamber

    CERN Document Server

    1970-01-01

    A wire chamber used at CERN's Proton Synchrotron accelerator in the 1970s. Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  4. 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.

  5. Joint audits - benefit or burden?

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  6. 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.

  7. Miniature ionization chamber

    International Nuclear Information System (INIS)

    Alexeev, V.I.; Emelyanov, I.Y.; Ivanov, V.M.; Konstantinov, L.V.; Lysikov, B.V.; Postnikov, V.V.; Rybakov, J.V.

    1976-01-01

    A miniature ionization chamber having a gas-filled housing which accommodates a guard electrode made in the form of a hollow perforated cylinder is described. The cylinder is electrically associated with the intermediate coaxial conductor of a triaxial cable used as the lead-in of the ionization chamber. The gas-filled housing of the ionization chamber also accommodates a collecting electrode shaped as a rod electrically connected to the center conductor of the cable and to tubular members. The rod is disposed internally of the guard electrode and is electrically connected, by means of jumpers passing through the holes in the guard electrode, to the tubular members. The tubular members embrace the guard electrode and are spaced a certain distance apart along its entire length. Arranged intermediate of these tubular members are spacers secured to the guard electrode and fixing the collecting electrode throughout its length with respect to the housing of the ionization chamber

  8. Optical spark chamber

    CERN Multimedia

    CERN PhotoLab

    1971-01-01

    An optical spark chamber developed for use in the Omega spectrometer. On the left the supporting frame is exceptionally thin to allow low momentum particles to escape and be detected outside the magnetic field.

  9. ALICE Time Projection Chamber

    CERN Multimedia

    Lippmann, C

    2013-01-01

    The Time Projection Chamber (TPC) is the main device in the ALICE 'central barrel' for the tracking and identification (PID) of charged particles. It has to cope with unprecedented densities of charges particles.

  10. Vacuum chamber 'bicone'

    CERN Multimedia

    1977-01-01

    This chamber is now in the National Museum of History and Technology, Smithsonian Institution, Washington, DC, USA, where it was exposed in an exhibit on the History of High Energy Accelerators (1977).

  11. Gridded Ionization Chamber

    International Nuclear Information System (INIS)

    Manero Amoros, F.

    1962-01-01

    In the present paper the working principles of a gridded ionization chamber are given, and all the different factors that determine its resolution power are analyzed in detail. One of these devices, built in the Physics Division of the JEN and designed specially for use in measurements of alpha spectroscopy, is described. finally the main applications, in which the chamber can be used, are shown. (Author) 17 refs

  12. Bubble chamber: antiproton annihilation

    CERN Multimedia

    1971-01-01

    These images show real particle tracks from the annihilation of an antiproton in the 80 cm Saclay liquid hydrogen bubble chamber. A negative kaon and a neutral kaon are produced in this process, as well as a positive pion. The invention of bubble chambers in 1952 revolutionized the field of particle physics, allowing real tracks left by particles to be seen and photographed by expanding liquid that had been heated to boiling point.

  13. Amicus Curiae Brief for the United States Supreme Court on Mental Health Issues Associated with "Physician-Assisted Suicide"

    Science.gov (United States)

    Werth, James L., Jr.; Gordon, Judith R.

    2002-01-01

    After providing background material related to the Supreme Court cases on "physician-assisted suicide" (Washington v. Glucksberg, 1997, and Vacco v. Quill, 1997), this article presents the amicus curiae brief that was submitted to the United States Supreme Court by 2 national mental health organizations, a state psychological association, and an…

  14. Sleeve reaction chamber system

    Science.gov (United States)

    Northrup, M Allen [Berkeley, CA; Beeman, Barton V [San Mateo, CA; Benett, William J [Livermore, CA; Hadley, Dean R [Manteca, CA; Landre, Phoebe [Livermore, CA; Lehew, Stacy L [Livermore, CA; Krulevitch, Peter A [Pleasanton, CA

    2009-08-25

    A chemical reaction chamber system that combines devices such as doped polysilicon for heating, bulk silicon for convective cooling, and thermoelectric (TE) coolers to augment the heating and cooling rates of the reaction chamber or chambers. In addition the system includes non-silicon-based reaction chambers such as any high thermal conductivity material used in combination with a thermoelectric cooling mechanism (i.e., Peltier device). The heat contained in the thermally conductive part of the system can be used/reused to heat the device, thereby conserving energy and expediting the heating/cooling rates. The system combines a micromachined silicon reaction chamber, for example, with an additional module/device for augmented heating/cooling using the Peltier effect. This additional module is particularly useful in extreme environments (very hot or extremely cold) where augmented heating/cooling would be useful to speed up the thermal cycling rates. The chemical reaction chamber system has various applications for synthesis or processing of organic, inorganic, or biochemical reactions, including the polymerase chain reaction (PCR) and/or other DNA reactions, such as the ligase chain reaction.

  15. Audit result and its users

    Directory of Open Access Journals (Sweden)

    Shalimova Nataliya S.

    2014-01-01

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

  16. Dosimetry audit of radiotherapy treatment planning systems.

    Science.gov (United States)

    Bulski, Wojciech; Chełmiński, Krzysztof; Rostkowska, Joanna

    2015-07-01

    In radiotherapy Treatment Planning Systems (TPS) various calculation algorithms are used. The accuracy of dose calculations has to be verified. Numerous phantom types, detectors and measurement methodologies are proposed to verify the TPS calculations with dosimetric measurements. A heterogeneous slab phantom has been designed within a Coordinated Research Project (CRP) of the IAEA. The heterogeneous phantom was developed in the frame of the IAEA CRP. The phantom consists of frame slabs made with polystyrene and exchangeable inhomogeneity slabs equivalent to bone or lung tissue. Special inserts allow to position thermoluminescent dosimeters (TLD) capsules within the polystyrene slabs below the bone or lung equivalent slabs and also within the lung equivalent material. Additionally, there are inserts that allow to position films or ionisation chamber in the phantom. Ten Polish radiotherapy centres (of 30 in total) were audited during on-site visits. Six different TPSs and five calculation algorithms were examined in the presence of inhomogeneities. Generally, most of the results from TLD were within 5 % tolerance. Differences between doses calculated by TPSs and measured with TLD did not exceed 4 % for bone and polystyrene equivalent materials. Under the lung equivalent material, on the beam axis the differences were lower than 5 %, whereas inside the lung equivalent material, off the beam axis, in some cases they were of around 7 %. The TLD results were confirmed with the ionisation chamber measurements. The comparison results of the calculations and the measurements allow to detect limitations of TPS calculation algorithms. The audits performed with the use of heterogeneous phantom and TLD seem to be an effective tool for detecting the limitations in the TPS performance or beam configuration errors at audited radiotherapy departments. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  17. The Many Faces of Compliance: The Supreme Court's Decision in "Horne v. Flores"

    Science.gov (United States)

    Thro, William E.

    2009-01-01

    At first blush, the Supreme Court's recent decision in "Horne v. Flores" (2009) appears to be about the proper standard for determining when to modify a previous judgment, a topic that would interest only civil procedure geeks. Yet, on closer examination, "Horne" is about giving local and state officials discretion to solve education problems and,…

  18. "Forest Grove School District v. T.A.": The Supreme Court and Unilateral Private Placements

    Science.gov (United States)

    Yell, Mitchell L.; Katsiyannis, Antonis; Collins, Terri S.

    2010-01-01

    On June 22, 2009, the U.S. Supreme Court issued its decision in the case "Forest Grove School District v. T.A." (hereafter "Forest Grove"). In "Forest Grove," the High Court answered the question of whether the parents of students with disabilities are entitled to reimbursement for the costs associated with placing…

  19. The Supreme Court of Mauritius and the Objectives of Punishment in ...

    African Journals Online (AJOL)

    user1

    reformed enough to be released (von Hirsch and Ashworth, 1998;. Terblanche, 2007; and Schabas 2006). It is worth noting that research has shown that there is no or limited evidence to suggest that deterrent sentences are effective in reducing serious or organised crime (Tonry, 2008). 3. The Supreme Court and objectives ...

  20. Forum: Reconsidering the Supreme Court's "Rodriguez" Decision--Is There a Federal Constitutional Right to Education?

    Science.gov (United States)

    Ogletree, Charles J., Jr.; Robinson, Kimberly Jenkins; Lindseth, Alfred A.; Testani, Rocco E.; Peifer, Lee A.

    2017-01-01

    Does the U.S. Constitution guarantee a right to education? The Supreme Court declared that it does not in "San Antonio Independent School District v. Rodriguez," a 1973 case alleging that disparities in spending levels among Texas school districts violated students' constitutional rights. This issue's forum contains two essays. The first…

  1. The Supreme Court, "Endrew", and the Appropriate Education of Students with Disabilities

    Science.gov (United States)

    Turnbull, H. Rutherford; Turnbull, Ann P.; Cooper, David H.

    2018-01-01

    In this article, we analyze the Supreme Court's decision in "Endrew F. v. Douglas County School District RE-1" (2017), interpreting the Individuals with Disabilities Education Act (IDEA) and its provisions creating a right of every student with a disability to have an appropriate education. We compare the "Endrew" decision with…

  2. Media Agendas and Human Rights: The Supreme Court Decision on Abortion.

    Science.gov (United States)

    Pollock, John Crothers; And Others

    1978-01-01

    Examines coverage of the abortion issue prior to, during, and after the 1973 Supreme Court decision legalizing elective abortion in daily newspapers in Boston, Chicago, Los Angeles, New York, and Washington, D.C. Considers the effect on news coverage of local religious composition, income levels, race, and abortion rate. (GW)

  3. "Forest Grove School District v. T.A." Supreme Court Case: Implications for School Psychology Practice

    Science.gov (United States)

    Dixon, Shauna G.; Eusebio, Eleazar C.; Turton, William J.; Wright, Peter W. D.; Hale, James B.

    2011-01-01

    The 2009 "Forest Grove School District v. T.A." United States Supreme Court case could have significant implications for school psychology practice. The Court ruled that the parents of a student with a disability were entitled to private school tuition reimbursement even though T.A. had not been identified with a disability or previously…

  4. Using Conceptual Tensions and Supreme Court Cases to Increase Critical Thinking in Government and Civics Classrooms

    Science.gov (United States)

    Magwood, Ayo; Ferraro, Krista Fantin

    2013-01-01

    Each week, U.S. government classes at the authors' school eagerly organize and participate in moot courts. When they began a search for a Supreme Court case study on substantive due process, they found that the only appropriate brief on the StreetLaw website--a treasure trove of student-accessible court case summaries--"Lawrence v.…

  5. No one 'owns' the genome: The United States Supreme Court rules ...

    African Journals Online (AJOL)

    In a decision that looks set to shape the future, the United States Supreme Court recently ruled that isolated human DNA cannot be patented. It is argued that this decision will have a potentially serious negative impact on future biotechnological innovation and discovery, and that the more expansive European approach to ...

  6. Two Important Supreme Court Decisions Extending Gay Rights and Their Significance

    DEFF Research Database (Denmark)

    Ashbee, Edward

    2013-01-01

    The US Supreme Court has often and rightly been described as the most powerful court in the world. This is because its rulings have such breadth that they can reshape US society and politics. The cout's June 2013 rulings provided further reminders of this. Two related rulings extended gay rights....

  7. 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...

  8. 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...

  9. Objectives and Principles in the Statutary Audit

    OpenAIRE

    Marcu Niculina

    2011-01-01

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

  10. Winning a prudence audit

    International Nuclear Information System (INIS)

    Shepherd, S.H.; Quan, T.F.; Carroll, D.W.T.

    1989-01-01

    The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that ∼1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings)

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  13. 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)

  14. Leaving a joint audit system

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    2014-01-01

    Purpose: The authors aim to exploit a natural experment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach: Regression analysis is used. The authors apply both a core audit fee...... determinants model and an audit fee change model and include interaction terms. Findings: The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more...... with the auditors than in a equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications: The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach...

  15. Decentralization Calls for Internal Audits.

    Science.gov (United States)

    DiCello, Jim

    1995-01-01

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

  16. A national dosimetric audit of IMRT

    International Nuclear Information System (INIS)

    Budgell, Geoff; Berresford, Joe; Trainer, Michael; Bradshaw, Ellie; Sharpe, Peter; Williams, Peter

    2011-01-01

    Background and purpose: A dosimetric audit of IMRT has been carried out within the UK between June 2009 and March 2010 in order to provide an independent check of safe implementation and to identify problems in the modelling and delivery of IMRT. Methods and materials: A mail based audit involving film and alanine dosimeters was utilized. Measurements were made for each individual field in an IMRT plan isocentrically in a flat water-equivalent phantom at a depth of 5 cm. The films and alanine dosimeters were processed and analysed centrally; additional ion chamber measurements were made by each participating centre. Results: 57 of 62 centres participated, with a total of 78 plans submitted. For the film measurements, all 176 fields from the less complex IMRT plans (including prostate and breast plans) achieved over 95% pixels passing a gamma criterion of 3%/3 mm within the 20% isodose. For the more complex IMRT plans (mainly head and neck) 8/245 fields (3.3%) achieved less than 95% pixels passing a 4%/4 mm gamma criterion. Of the alanine measurements, 4/78 (5.1%) of the measurements differed by >5% from the dose predicted by the treatment planning system. Three of these were large deviations of -77.1%, -29.1% and 14.1% respectively. Excluding the three measurements outside 10%, the mean difference was 0.05% with a standard deviation of 1.5%. The out of tolerance results have been subjected to further investigations. Conclusions: A dosimetric audit has been successfully carried out of IMRT implementation by over 90% of UK radiotherapy departments. The audit shows that modelling and delivery of IMRT is accurate, suggesting that the implementation of IMRT has been carried out safely.

  17. 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.

  18. Target Chamber Manipulator

    Science.gov (United States)

    Tantillo, Anthony; Watson, Matthew

    2015-11-01

    A system has been developed to allow remote actuation of sensors in a high vacuum target chamber used with a particle accelerator. Typically, sensors of various types are placed into the target chamber at specific radial and angular positions relative to the beam line and target. The chamber is then evacuated and the experiments are performed for those sensor positions. Then, the chamber is opened, the sensors are repositioned to new angles or radii, and the process is repeated, with a separate pump-down cycle for each set of sensor positions. The new sensor positioning system allows scientists to pre-set the radii of up to a dozen sensors, and then remotely actuate their angular positions without breaking the vacuum of the target chamber. This reduces the time required to reposition sensors from 6 hours to 1 minute. The sensors are placed into one of two tracks that are separately actuated using vacuum-grade stepping motors. The positions of the sensors are verified using absolute optical rotary encoders, and the positions are accurate to 0.5 degrees. The positions of the sensors are electronically recorded and time-stamped after every change. User control is through a GUI using LabVIEW.

  19. 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

  20. INTERNAL AUDIT OF THE QUALITY

    OpenAIRE

    N. Andreescu

    2012-01-01

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

  1. UPDATES REGARDING AUDIT REPORTING

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2017-07-01

    Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.

  2. Proof Auditing Formalised Mathematics

    Directory of Open Access Journals (Sweden)

    Mark Miles Adams

    2016-01-01

    Full Text Available The first three formalisations of major mathematical proofs have heralded a new age in formalised mathematics, establishing that informal proofs at the limits of what can be understood by humans can be checked by machine. However, formalisation itself can be subject to error, and yet there is currently no accepted process in checking, or even much concern that such checks have not been performed. In this paper, we motivate why we should be concerned about correctness, and argue the need for proof auditing, to rigorously and independently check a formalisation. We discuss the issues involved in performing an audit, and propose an effective and efficient auditing process. Throughout we use the Flyspeck Project, that formalises the Kepler Conjecture proof, to illustrate our point.

  3. The Ambiguous Identity of Auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias Høygaard

    2007-01-01

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

  4. 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.

  5. The ambiguous identity of auditing

    DEFF Research Database (Denmark)

    Lindeberg, Tobias

    2007-01-01

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

  6. Internal Audit in Higher Education.

    Science.gov (United States)

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

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

  7. DELPHI Barrel Muon Chamber Module

    CERN Multimedia

    1989-01-01

    The module was used as part of the muon identification system on the barrel of the DELPHI detector at LEP, and was in active use from 1989 to 2000. The module consists of 7 individual muons chambers arranged in 2 layers. Chambers in the upper layer are staggered by half a chamber width with respect to the lower layer. Each individual chamber is a drift chamber consisting of an anode wire, 47 microns in diameter, and a wrapped copper delay line. Each chamber provided 3 signal for each muon passing through the chamber, from which a 3D space-point could be reconstructed.

  8. The KLOE drift chamber

    CERN Document Server

    Adinolfi, M; Ambrosino, F; Andryakov, A; Antonelli, A; Antonelli, M; Anulli, F; Bacci, C; Bankamp, A; Barbiellini, G; Bellini, F; Bencivenni, G; Bertolucci, Sergio; Bini, C; Bloise, C; Bocci, V; Bossi, F; Branchini, P; Bulychjov, S A; Cabibbo, G; Calcaterra, A; Caloi, R; Campana, P; Capon, G; Carboni, G; Cardini, A; Casarsa, M; Cataldi, G; Ceradini, F; Cervelli, F; Cevenini, F; Chiefari, G; Ciambrone, P; Conetti, S; Conticelli, S; Lucia, E D; Robertis, G D; Sangro, R D; Simone, P D; Zorzi, G D; Dell'Agnello, S; Denig, A; Domenico, A D; Donato, C D; Falco, S D; Doria, A; Drago, E; Elia, V; Erriquez, O; Farilla, A; Felici, G; Ferrari, A; Ferrer, M L; Finocchiaro, G; Forti, C; Franceschi, A; Franzini, P; Gao, M L; Gatti, C; Gauzzi, P; Giovannella, S; Golovatyuk, V; Gorini, E; Grancagnolo, F; Grandegger, W; Graziani, E; Guarnaccia, P; Von Hagel, U; Han, H G; Han, S W; Huang, X; Incagli, M; Ingrosso, L; Jang, Y Y; Kim, W; Kluge, W; Kulikov, V; Lacava, F; Lanfranchi, G; Lee-Franzini, J; Lomtadze, F; Luisi, C; Mao Chen Sheng; Martemyanov, M; Matsyuk, M; Mei, W; Merola, L; Messi, R; Miscetti, S; Moalem, A; Moccia, S; Moulson, M; Müller, S; Murtas, F; Napolitano, M; Nedosekin, A; Panareo, M; Pacciani, L; Pagès, P; Palutan, M; Paoluzi, L; Pasqualucci, E; Passalacqua, L; Passaseo, M; Passeri, A; Patera, V; Petrolo, E; Petrucci, Guido; Picca, D; Pirozzi, G; Pistillo, C; Pollack, M; Pontecorvo, L; Primavera, M; Ruggieri, F; Santangelo, P; Santovetti, E; Saracino, G; Schamberger, R D; Schwick, C; Sciascia, B; Sciubba, A; Scuri, F; Sfiligoi, I; Shan, J; Silano, P; Spadaro, T; Spagnolo, S; Spiriti, E; Stanescu, C; Tong, G L; Tortora, L; Valente, E; Valente, P; Valeriani, B; Venanzoni, G; Veneziano, Stefano; Wu, Y; Xie, Y G; Zhao, P P; Zhou, Y

    2001-01-01

    The tracking detector of the KLOE experiment is 4 m diameter, 3.3 m length drift chamber, designed to contain a large fraction of the decays of low-energy K sub L produced at the Frascati DAPHINE phi-factory. The chamber is made by a thin carbon fiber structure and operated with a helium-based gas mixture in order to minimise conversion of low-energy photons and multiple scattering inside the sensitive volume. The tracking information is provided by 58 layers of stereo wires defing 12,582 cells, 2x2 cm sup 2 in size in the 12 innermost layers and 3x3 cm sup 2 in the outer ones. Details of the chamber design, calibration procedure and tracking performances are presented.

  9. The KLOE drift chamber

    International Nuclear Information System (INIS)

    Adinolfi, M.; Aloisio, A.; Ambrosino, F.; Andryakov, A.; Antonelli, A.; Antonelli, M.; Anulli, F.; Bacci, C.; Bankamp, A.; Barbiellini, G.; Bellini, F.; Bencivenni, G.; Bertolucci, S.; Bini, C.; Bloise, C.; Bocci, V.; Bossi, F.; Branchini, P.; Bulychjov, S.A.; Cabibbo, G.; Calcaterra, A.; Caloi, R.; Campana, P.; Capon, G.; Carboni, G.; Cardini, A.; Casarsa, M.; Cataldi, G.; Ceradini, F.; Cervelli, F.; Cevenini, F.; Chiefari, G.; Ciambrone, P.; Conetti, S.; Conticelli, S.; Lucia, E. De; Robertis, G. De; Sangro, R. De; Simone, P. De; Zorzi, G. De; Dell'Agnello, S.; Denig, A.; Domenico, A. Di; Donato, C. Di; Falco, S. Di; Doria, A.; Drago, E.; Elia, V.; Erriquez, O.; Farilla, A.; Felici, G.; Ferrari, A.; Ferrer, M.L.; Finocchiaro, G.; Forti, C.; Franceschi, A.; Franzini, P.; Gao, M.L.; Gatti, C.; Gauzzi, P.; Giovannella, S.; Golovatyuk, V.; Gorini, E.; Grancagnolo, F.; Grandegger, W.; Graziani, E.; Guarnaccia, P.; Hagel, U.V.; Han, H.G.; Han, S.W.; Huang, X.; Incagli, M.; Ingrosso, L.; Jang, Y.Y.; Kim, W.; Kluge, W.; Kulikov, V.; Lacava, F.; Lanfranchi, G.; Lee-Franzini, J.; Lomtadze, F.; Luisi, C.; Mao, C.S.; Martemianov, M.; Matsyuk, M.; Mei, W.; Merola, L.; Messi, R.; Miscetti, S.; Moalem, A.; Moccia, S.; Moulson, M.; Mueller, S.; Murtas, F.; Napolitano, M.; Nedosekin, A.; Panareo, M.; Pacciani, L.; Pages, P.; Palutan, M.; Paoluzi, L.; Pasqualucci, E.; Passalacqua, L.; Passaseo, M.; Passeri, A.; Patera, V.; Petrolo, E.; Petrucci, G.; Picca, D.; Pirozzi, G.; Pistillo, C.; Pollack, M.; Pontecorvo, L.; Primavera, M.; Ruggieri, F.; Santangelo, P.; Santovetti, E.; Saracino, G.; Schamberger, R.D.; Schwick, C.; Sciascia, B.; Sciubba, A.; Scuri, F.; Sfiligoi, I.; Shan, J.; Silano, P.; Spadaro, T.; Spagnolo, S.; Spiriti, E.; Stanescu, C.; Tong, G.L.; Tortora, L.; Valente, E.; Valente, P.; Valeriani, B.; Venanzoni, G.; Veneziano, S.; Wu, Y.; Xie, Y.G.; Zhao, P.P.; Zhou, Y.

    2001-01-01

    The tracking detector of the KLOE experiment is 4 m diameter, 3.3 m length drift chamber, designed to contain a large fraction of the decays of low-energy K L produced at the Frascati DAPHINE phi-factory. The chamber is made by a thin carbon fiber structure and operated with a helium-based gas mixture in order to minimise conversion of low-energy photons and multiple scattering inside the sensitive volume. The tracking information is provided by 58 layers of stereo wires defing 12,582 cells, 2x2 cm 2 in size in the 12 innermost layers and 3x3 cm 2 in the outer ones. Details of the chamber design, calibration procedure and tracking performances are presented

  10. Environmental auditing at Ranger

    International Nuclear Information System (INIS)

    Armstrong, A.; Reid, A.

    1989-01-01

    A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

  11. Multiple chamber ionization detector

    International Nuclear Information System (INIS)

    Solomon, E.E.

    1982-01-01

    An ionization smoke detector employs a single radiation source in a construction comprising at least two chambers with a center or node electrode. The radioactive source is associated with this central electrode, and its positioning may be adjusted relative to the electrode to alter the proportion of the source that protrudes into each chamber. The source may also be mounted in the plane of the central electrode, and positioned relative to the center of the electrode. The central electrode or source may be made tiltable relative to the body of the detector

  12. micro strip gas chamber

    CERN Multimedia

    1998-01-01

    About 16 000 Micro Strip Gas Chambers like this one will be used in the CMS tracking detector. They will measure the tracks of charged particles to a hundredth of a millimetre precision in the region near the collision point where the density of particles is very high. Each chamber is filled with a gas mixture of argon and dimethyl ether. Charged particles passing through ionise the gas, knocking out electrons which are collected on the aluminium strips visible under the microscope. Such detectors are being used in radiography. They give higher resolution imaging and reduce the required dose of radiation.

  13. Charpak hemispherical wire chamber

    CERN Document Server

    1970-01-01

    pieces. Mesures are of the largest one. Multi-wire detectors contain layers of positively and negatively charged wires enclosed in a chamber full of gas. A charged particle passing through the chamber knocks negatively charged electrons out of atoms in the gas, leaving behind positive ions. The electrons are pulled towards the positively charged wires. They collide with other atoms on the way, producing an avalanche of electrons and ions. The movement of these electrons and ions induces an electric pulse in the wires which is collected by fast electronics. The size of the pulse is proportional to the energy loss of the original particle.

  14. Quality Management Of Audit Process In External Audit

    Directory of Open Access Journals (Sweden)

    Lidija Pernar

    2009-07-01

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

  15. FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    А. Sholoiko

    2015-04-01

    Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

  16. 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

  17. 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

  18. Auditing local methods for quality assurance in radiotherapy using the same set of predefined treatment plans

    Directory of Open Access Journals (Sweden)

    Enrica Seravalli

    2018-01-01

    Full Text Available Background and purpose: Local implementation of plan-specific quality assurance (QA methods for intensity-modulated radiotherapy (IMRT and volumetric modulated arc therapy (VMAT treatment plans may vary because of dissimilarities in procedures, equipment and software. The purpose of this work is detecting possible differences between local QA findings and those of an audit, using the same set of treatment plans. Methods: A pre-defined set of clinical plans was devised and imported in the participating institute’s treatment planning system for dose computation. The dose distribution was measured using an ionisation chamber, radiochromic film and an ionisation chamber array. The centres performed their own QA, which was compared to the audit findings. The agreement/disagreement between the audit and the institute QA results were assessed along with the differences between the dose distributions measured by the audit team and computed by the institute. Results: For the majority of the cases the results of the audit were in agreement with the institute QA findings: ionisation chamber: 92%, array: 88%, film: 76% of the total measurements. In only a few of these cases the evaluated measurements failed for both: ionisation chamber: 2%, array: 4%, film: 0% of the total measurements. Conclusion: Using predefined treatment plans, we found that in approximately 80% of the evaluated measurements the results of local QA of IMRT and VMAT plans were in line with the findings of the audit. However, the percentage of agreement/disagreement depended on the characteristics of the measurement equipment used and on the analysis metric. Keywords: Quality assurance, Dosimetry audit, IMRT, VMAT, QA devices

  19. Large planar drift chambers

    CERN Document Server

    Marel, Gérard; Bréhin, S; Devaux, B; Diamant-Berger, Alain M; Leschevin, C; Maillard, J; Malbequi, Y; Martin, H; Patoux, A; Pelle, J; Plancoulaine, J; Tarte, Gérard; Turlay, René

    1977-01-01

    The authors describe 14 m/sup 2/ hexagonal planar drift chambers designed for the neutrino experiment of the CERN-Dortmund-Heidelberg- Saclay Collaboration. Details on mechanical construction, electronic read-out, results on efficiency and accuracy are presented. (6 refs).

  20. Improvements in ionization chambers

    International Nuclear Information System (INIS)

    Whetten, N.R.; Zubal, C.

    1980-01-01

    A method of reducing mechanical vibrations transmitted to the parallel plate electrodes of ionization chamber x-ray detectors, commonly used in computerized x-ray axial tomography systems, is described. The metal plate cathodes and anodes are mounted in the ionizable gas on dielectric sheet insulators consisting of a composite of silicone resin and glass fibres. (UK)

  1. LEP vacuum chamber, prototype

    CERN Multimedia

    CERN PhotoLab

    1983-01-01

    Final prototype for the LEP vacuum chamber, see 8305170 for more details. Here we see the strips of the NEG pump, providing "distributed pumping". The strips are made from a Zr-Ti-Fe alloy. By passing an electrical current, they were heated to 700 deg C.

  2. Review of straw chambers

    International Nuclear Information System (INIS)

    Toki, W.H.

    1990-03-01

    This is a review of straw chambers used in the HRS, MAC, Mark III, CLEO, AMY, and TPC e + e - experiments. The straws are 6--8 mm in diameter, operate at 1--4 atmospheres and obtain resolutions of 45--100 microns. The designs and constructions are summarized and possible improvements discussed

  3. Heavy liquid bubble chamber

    CERN Multimedia

    CERN PhotoLab

    1965-01-01

    The CERN Heavy liquid bubble chamber being installed in the north experimental hall at the PS. On the left, the 1180 litre body; in the centre the magnet, which can produce a field of 26 800 gauss; on the right the expansion mechanism.

  4. LEP Vacuum Chamber

    CERN Multimedia

    1983-01-01

    This is a cut-out of a LEP vacuum chamber for dipole magnets showing the beam channel and the pumping channel with the getter (NEG) strip and its insulating supports. A water pipe connected to the cooling channel can also be seen at the back.The lead radiation shield lining is also shown. See also 8305563X.

  5. MISSING: BUBBLE CHAMBER LENS

    CERN Multimedia

    2001-01-01

    Would the person who borrowed the large bubble chamber lens from the Microcosm workshops on the ISR please return it. This is a much used piece from our object archives. If anybody has any information about the whereabouts of this object, please contact Emma.Sanders@cern.ch Thank you

  6. Scanning bubble chamber pictures

    CERN Multimedia

    1974-01-01

    These were taken at the 2 m hydrogen bubble chamber. The photo shows an early Shiva system where the pre-measurements needed to qualify the event were done manually (cf photo 7408136X). The scanning tables were located in bld. 12. Gilberte Saulmier sits on foreground, Inge Arents at centre.

  7. Chamber Profile Measurement System.

    Science.gov (United States)

    1980-10-01

    travel with the proper electronics. Other features of tihe gage assembly are: 1. Micrometer controlled down chamber positioning of the master template to...pressure sensitive "stiff stick" for infinitely varying the rate of travel from zero to maximum. A manual vernier control is incorporated to permit fine

  8. Drift chamber detectors

    International Nuclear Information System (INIS)

    Duran, I.; Martinez Laso, L.

    1989-01-01

    A review of High Energy Physics detectors based on drift chambers is presented. The ionization, drift diffusion, multiplication and detection principles are described. Most common drift media are analysied, and a classification of the detectors according to its geometry is done. Finally the standard read-out methods are displayed and the limits of the spatial resolution are discussed. (Author)

  9. Drift Chambers detectors

    International Nuclear Information System (INIS)

    Duran, I.; Martinez laso, L.

    1989-01-01

    We present here a review of High Energy Physics detectors based on drift chambers. The ionization, drift diffusion, multiplication and detection principles are described. Most common drift media are analysed, and a classification of the detectors according to its geometry is done. Finally the standard read-out methods are displayed and the limits of the spatial resolution are discussed. (Author) 115 refs

  10. The KLOE drift chamber

    International Nuclear Information System (INIS)

    Ferrari, A.

    2002-01-01

    The design and construction of the large drift chamber of the KLOE experiment is presented. The track reconstruction is described, together with the calibration method and the monitoring systems. The stability of operation and the performance are studied with samples of e + e - , K S K L and K + K - events

  11. Liquid Wall Chambers

    Energy Technology Data Exchange (ETDEWEB)

    Meier, W R

    2011-02-24

    The key feature of liquid wall chambers is the use of a renewable liquid layer to protect chamber structures from target emissions. Two primary options have been proposed and studied: wetted wall chambers and thick liquid wall (TLW) chambers. With wetted wall designs, a thin layer of liquid shields the structural first wall from short ranged target emissions (x-rays, ions and debris) but not neutrons. Various schemes have been proposed to establish and renew the liquid layer between shots including flow-guiding porous fabrics (e.g., Osiris, HIBALL), porous rigid structures (Prometheus) and thin film flows (KOYO). The thin liquid layer can be the tritium breeding material (e.g., flibe, PbLi, or Li) or another liquid metal such as Pb. TLWs use liquid jets injected by stationary or oscillating nozzles to form a neutronically thick layer (typically with an effective thickness of {approx}50 cm) of liquid between the target and first structural wall. In addition to absorbing short ranged emissions, the thick liquid layer degrades the neutron flux and energy reaching the first wall, typically by {approx}10 x x, so that steel walls can survive for the life of the plant ({approx}30-60 yrs). The thick liquid serves as the primary coolant and tritium breeding material (most recent designs use flibe, but the earliest concepts used Li). In essence, the TLW places the fusion blanket inside the first wall instead of behind the first wall.

  12. Wire chamber conference

    International Nuclear Information System (INIS)

    Bartl, W.; Neuhofer, G.; Regler, M.

    1986-02-01

    This booklet contains program and the abstracts of the papers presented at the conference, most of them dealing with performance testing of various types of wire chambers. The publication of proceedings is planned as a special issue of 'Nuclear instruments and methods' later on. All abstracts are in English. An author index for the book of abstracts is given. (A.N.)

  13. Violence against women and the U.S. Supreme Court: recent challenges and opportunities for advocates and practitioners.

    Science.gov (United States)

    Rutkow, Lainie; Vernick, Jon S; Webster, Daniel W; Lennig, Dorothy J

    2009-10-01

    The U.S. Supreme Court has frequently grappled with violence against women, with three major cases decided since 2000. Although the law can be a powerful tool to minimize the risk of violence against women, it can also be an obstacle to interventions. As legislators, prosecutors, and advocates implement legal interventions to respond to violence against women, the Supreme Court has increasingly been called on to interpret these laws and assess their constitutionality. This legal note examines recent Supreme Court jurisprudence that addresses interventions to prevent violence against women and explain how practitioners can tailor interventions to respond to these decisions.

  14. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

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

  15. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

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

  16. Conducting a Technology Audit

    Science.gov (United States)

    Flaherty, William

    2011-01-01

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

  17. Mass and Energy Audit

    African Journals Online (AJOL)

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

  18. FEATURES ROAD SAFETY AUDIT

    Directory of Open Access Journals (Sweden)

    L. Abramova

    2015-07-01

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

  19. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  20. Auditing with incomplete logs

    NARCIS (Netherlands)

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

    2015-01-01

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

  1. internal audit charter

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

    kallache

    2006-06-27

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

  2. Scrub skills audit.

    Science.gov (United States)

    Cuttell, Jenny

    2013-11-01

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

  3. 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.

  4. Faktor - Faktor Yang Mempengaruhi Audit Delay

    OpenAIRE

    Christine Tamba

    2010-01-01

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

  5. Public mood in day of the first elections in the Supreme Soviet of RSFSR

    OpenAIRE

    Salogubov, Dmitriy Yurevich

    2012-01-01

    On the basis of archival materials of Department of popularization and propaganda of Tambov region committee of The All-Union communist party (Bolsheviks) the public mood in the election day in the Supreme Soviet of RSFSR of the first convocation (June, 26th, 1937) is investigated in the article. The public mood is considered as the indicator of the relation of the population to the power: the concrete facts of positive and negative attitude of different levels of popul...

  6. Runtuhnya Institusi Mahkamah Agung (The Indonesian Supreme Court: A Study of Institutional Collapse

    Directory of Open Access Journals (Sweden)

    Anugerah Rizki Akbari

    2013-09-01

    Full Text Available Since the fall of Indonesian president Soeharto, a major focus of the reformers has been the corrupt and inefficient judicial system. Within the context of a history of the Supreme Court in post-independence Indonesia, Sebastiaan Pompe analyzes the cause of the judiciary’s failure over the past decades. This book provides an essential background for those seeking to understand why legal reform has been so slow and frustrating in the post-1998 period.

  7. Medicine, eugenics, and the Supreme Court: from coercive sterilization to reproductive freedom.

    Science.gov (United States)

    Lombardo, P A

    1996-01-01

    This article shows how the current language of reproductive rights, including the determination of US constitutional protections, can be traced to three cases heard by the US Supreme Court that challenged eugenic state legislation written between 1924 and 1935. The introduction defines "eugenics" as the notion that the human race can be improved and social ills gradually eliminated by selective procreation and notes that eugenicists were extremely effective in using the law as their ally and effected the adoption of nearly 100 eugenic statutes by the states between 1900 and 1970. Part 2 examines the classification of social deviance as a social ill that could be overcome by the application of eugenic principles bolstered by scientific explanations about defective "germ-plasm." The third part of the article illustrates the legal impact of US eugenicists in 1924 when the Federal Immigration Restriction Act was adopted with national origin quotas that remained in place until 1965. This year also saw adoption of two eugenic laws enacted in Virginia that would be later challenged in the Supreme Court. Part 4 details one of these cases, Buck vs. Bell, that challenged Virginia's Eugenical Sterilization Act. In upholding the Virginia statute, the Supreme Court allowed the forced sterilization of a young woman in the first and only instance in which the Court allowed a physician to act as an agent of state government in the performance of an undesired and unnecessary operation. Part 5 describes how the Supreme Court overturned Oklahoma's law mandating the sterilization of "hereditary criminals" in Skinner vs. Oklahoma. The 1967 ruling in Loving vs. Virginia overturning Virginia's Racial Integrity Act preventing interracial marriage is presented in part 6. The article ends by tracing the impact of these cases on the constitutionalization of reproductive rights in the US.

  8. Applicability of SEI's Capability Maturity Model in Joint Information Technology, Supreme Command Headquarters

    OpenAIRE

    Thongmuang, Jitti.

    1995-01-01

    The Software Engineering Institute's (SEI) Capability Maturity Model (CMM) is analyzed to identify its technological and economic applicability for the Joint Information Technology (JIT), Supreme Command Headquarters, Royal Thai Ministry of Defense. Kurt Lewin's force field theory was used to analyze different dimensions of CMM's applicability for JIT's organizational environment (defined by the stakeholder concept). It suggests that introducing CMM technology into JIT is unwarranted at this ...

  9. [Chakrabarty today: 30 years after the United States Supreme Court Resolution].

    Science.gov (United States)

    Bergel, Salvador Darío

    2010-01-01

    The decision of the United States Supreme Court in the Chakrabarty case marked the beginning of a far reaching process, the development of which considerably extended the field of patentabiltiy of humans, their body parts and genetic information. The author believes that a period of three decades is sufficient to draw conclusions. A critical point has been reached from a debatable decision, which had more economic support than legal, which requires serious recapitulation of the scope and the purpose of industrial property rights.

  10. Is the United States Supreme Court an Undemocratic Institution? An Outsider’s Perspective

    Directory of Open Access Journals (Sweden)

    Łukasz Machaj

    2011-12-01

    Full Text Available The United States Supreme Court has often been accused of engaging in judicial activism, of subverting legislatures’ will and of undermining the basic principles of the democratic system. This article maintains that such charges are generally unfounded. The author claims that the Supreme Court’s detractors ignore five fundamental issues. First, they misunderstand the very nature and basic rules of a constitutional democracy. Second, they tend to ignore the role played by constitutions in general and the American Constitution in particular in social reality, effectively forgetting the reasons for the latter’s hallowed place in the United States national psyche. Third, they ignore the presence of political factors (and even partisan calculations in the process of appointments to the U.S. Supreme Court. Fourth, they misconceive the realities of the process of legal reasoning and of constitutional interpretation. Fifth, they underestimate or even fail to recognize the influence of public opinion on the basic trends of judicial decision-making.

  11. Innovation, informed consent, health research and the Supreme Court: Montgomery v Lanarkshire - a brave new world?

    Science.gov (United States)

    Mchale, Jean V

    2017-10-01

    The Supreme Court decision in Montgomery v Lanarkshire ([2015] UKSC11) has been hailed as a landmark not least because the Court enshrines the doctrine of informed consent formally into English law for the first time in relation to medical treatment. This paper explores the decision in Montgomery. It examines what its implications may be in the future for the consent process in relation to health research and innovative treatment and whether it may prove a watershed moment leading to changing dialogues and expectations in relation to consent. First, the paper explores the concept of 'informed consent' in clinical research as seen through international, Council of Europe and EU instruments. Second, it considers how English law currently governs the provision of information to research participants in the context of clinical research. It questions whether such an approach will be sustainable in the future. Third, it discusses the decision of the UK Supreme Court in Montgomery v Lanarkshire and asks what might be the impact of this Supreme Court decision in the health research context. It asks whether Montgomery may result in new approaches to consent in health research and innovative treatment.

  12. How judges think in the Brazilian Supreme Court: Estimating ideal points and identifying dimensions

    Directory of Open Access Journals (Sweden)

    Pedro Fernando Almeida Nery Ferreira

    2014-09-01

    Full Text Available We use NOMINATE (Nominal Three Step Estimation (Poole and Rosenthal, 1983, 1997 to estimate ideal points for all Supreme Court Justices in Brazil from 2002 to 2012. Based on these estimated preferences we identify the nature of the two main dimensions along which disagreements tend to occur in this Court. These estimates correctly predict over 95% of the votes on constitutional review cases in each of the compositions of the Court which we analyze. The main contribution of the paper is to identify that the main dimension along which preferences align in the Brazilian Supreme Court is for and against the economic interest of the Executive. This is significantly different than the conservative-liberal polarization of the US Supreme Court. Our estimates show that along this dimension the composition of the Court has been clearly favorable to the Executive's economic interests, providing the setting in which the dramatic transformation in institutions and policies that the country has undergone in last two decades could take place.

  13. Medication Abortion Through Telemedicine: Implications of a Ruling by the Iowa Supreme Court.

    Science.gov (United States)

    Yang, Y Tony; Kozhimannil, Katy B

    2016-02-01

    In summer 2015, the Iowa Supreme Court unanimously struck down a restriction that would have prevented physicians from administering a medication abortion remotely through video teleconferencing. In its ruling, the Iowa Supreme Court stated that the restriction would have placed an undue burden on a woman's right to access abortion services. It is crucially important for clinicians--especially primary care clinicians, obstetrician-gynecologists (ob-gyns), and all health care providers of telemedicine services--to understand the implications of this recent ruling, especially in rural settings. The Court's decision has potential ramifications across the country, for both women's access to abortion and the field of telemedicine. Today telemedicine abortion is available only in Iowa and Minnesota; 18 states have adopted bans on it. If telemedicine abortions are indeed being unconstitutionally restricted as the Iowa Supreme Court determined, court decisions reversing these bans could improve access to abortion services for the 21 million reproductive-age women living in these 18 states, which have a limited supply of ob-gyns, mostly concentrated in urban, metropolitan areas. Beyond the potential effects on abortion access, we argue that the Court's decision also has broader implications for telemedicine, by limiting the role of state boards of medicine regarding the restriction of politically controversial medical services when provided through telemedicine. The interplay between telemedicine policy, abortion politics, and the science of medicine is at the heart of the Court's decision and has meaning beyond Iowa's borders for reproductive-age women across the United States.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 12 CFR 704.15 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  20. Wire chamber gases

    International Nuclear Information System (INIS)

    Va'vra, J.

    1992-04-01

    In this paper, we describe new developments in gas mixtures which have occurred during the last 3--4 years. In particular, we discuss new results on the measurement and modeling of electron drift parameters, the modeling of drift chamber resolution, measurements of primary ionization and the choice of gas for applications such as tracking, single electron detection, X-ray detection and visual imaging. In addition, new results are presented on photon feedback, breakdown and wire aging

  1. Vienna Wire Chamber Conference

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

    After those of 1978 and 1980, a third Wire Chamber Conference was held from 15-18 February in the Technical University of Vienna. Eight invited speakers covered the field from sophisticated applications in biology and medicine, via software, to the state of the art of gaseous detectors. In some forty other talks the speakers tackled in more detail the topics of gaseous detectors, calorimetry and associated electronics and software

  2. Double chambered right ventricle

    Energy Technology Data Exchange (ETDEWEB)

    Cho, Chul Koo; Yu, Yun Jeong; Yeon, Kyung Mo; Han, Man Chung [Seoul National University College of Medicine, Seoul (Korea, Republic of)

    1983-12-15

    Fourteen cases of double chambered right ventricle were diagnosed angiographically and of these nine cases were confirmed after operation and autopsy at Seoul National University Hospital in recent four years since 1979. The clinical and radiological findings with the emphasis on the cinecardiographic findings were analysed. The summaries of the analysis are as follows: 1. Among 14 cases, 6 cases were male and 8 cases were female. Age distribution was from 4 years to 36 years. 2. In chest x-ray findings, pulmonary vascularity was increased in 8 cases, decreased in 4 cases, and normal in 2 cases. Cardiomegaly was observed in 8 cases and other showed normal heart size. 3. In cinecardiography, 11 cases had interventricular septal defect. Among these 11 cases, VSD located in proximal high pressure chamber was in 2 cases and located in distal low pressure chamber was in 9 cases. 4. The location of aberrant muscle bundle in sinus portion of right ventricle was in 8 cases. In the rest 6 cases, the aberrant muscle bundle was located below the infundibulum of right ventricle. 5. For accurate diagnosis and differential diagnosis with other congenital cardiac anomalies such as Tetralogy of Fallot or isolated pulmonic stenosis, biplane cineangiography and catheterization is an essential procedure.

  3. Double chambered right ventricle

    International Nuclear Information System (INIS)

    Cho, Chul Koo; Yu, Yun Jeong; Yeon, Kyung Mo; Han, Man Chung

    1983-01-01

    Fourteen cases of double chambered right ventricle were diagnosed angiographically and of these nine cases were confirmed after operation and autopsy at Seoul National University Hospital in recent four years since 1979. The clinical and radiological findings with the emphasis on the cinecardiographic findings were analysed. The summaries of the analysis are as follows: 1. Among 14 cases, 6 cases were male and 8 cases were female. Age distribution was from 4 years to 36 years. 2. In chest x-ray findings, pulmonary vascularity was increased in 8 cases, decreased in 4 cases, and normal in 2 cases. Cardiomegaly was observed in 8 cases and other showed normal heart size. 3. In cinecardiography, 11 cases had interventricular septal defect. Among these 11 cases, VSD located in proximal high pressure chamber was in 2 cases and located in distal low pressure chamber was in 9 cases. 4. The location of aberrant muscle bundle in sinus portion of right ventricle was in 8 cases. In the rest 6 cases, the aberrant muscle bundle was located below the infundibulum of right ventricle. 5. For accurate diagnosis and differential diagnosis with other congenital cardiac anomalies such as Tetralogy of Fallot or isolated pulmonic stenosis, biplane cineangiography and catheterization is an essential procedure

  4. Argus target chamber

    International Nuclear Information System (INIS)

    Rienecker, F. Jr.; Glaros, S.S.; Kobierecki, M.

    1975-01-01

    A target chamber for application in the laser fusion program must satisfy some very basic requirements. (1) Provide a vacuum on the order of 10 -6 torr. (2) Support a microscopically small target in a fixed point in space and verify its location within 5 micrometers. (3) Contain an adjustable beam focusing system capable of delivering a number of laser beams onto the target simultaneously, both in time and space. (4) Provide access for diagnostics to evaluate the results of target irradiation. (5) Have flexibility to allow changes in targets, focusing optics and number of beams. The ARGUS laser which is now under construction at LLL will have a target chamber which meets these requirements in a simple economic manner. The chamber and auxiliary equipment are described, with reference to two double beam focusing systems; namely, lenses and ellipsoidal mirrors. Provision is made for future operation with four beams, using ellipsoidal mirrors for two-sided illumination and lens systems for tetragonal and tetrahedral irradiation

  5. Wire chambers: Trends and alternatives

    International Nuclear Information System (INIS)

    Regler, Meinhard

    1992-01-01

    The subtitle of this year's Vienna Wire Chamber Conference - 'Recent Trends and Alternative Techniques' - signalled that it covered a wide range of science and technology. While an opening Vienna talk by wire chamber pioneer Georges Charpak many years ago began 'Les funerailles des chambres a fils (the burial of wire chambers)', the contrary feeling this year was that wire chambers are very much alive!

  6. 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.

  7. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  8. Mobile Learning Applications Audit

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2010-01-01

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

  9. Automated ISMS control auditability

    OpenAIRE

    Suomu, Mikko

    2015-01-01

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

  10. Criteria for controlled atmosphere chambers

    International Nuclear Information System (INIS)

    Robinson, J.N.

    1980-03-01

    The criteria for design, construction, and operation of controlled atmosphere chambers intended for service at ORNL are presented. Classification of chambers, materials for construction, design criteria, design, controlled atmosphere chamber systems, and operating procedures are presented. ORNL Safety Manual Procedure 2.1; ORNL Health Physics Procedure Manual Appendix A-7; and Design of Viewing Windows are included in 3 appendices

  11. Assessment of paediatric clinical audit.

    LENUS (Irish Health Repository)

    Perrem, L M

    2012-02-01

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

  12. 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 ...

  13. AUDIT QUALITY AND MANAGERIAL DECISION

    OpenAIRE

    Stelian Selisteanu

    2013-01-01

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

  14. Internal Audits of QMS (COTS) -

    Data.gov (United States)

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

  15. Vacuum Chambers for LEP sections

    CERN Multimedia

    1983-01-01

    The picture shows sections of the LEP vacuum chambers to be installed in the dipole magnets (left) and in the quadrupoles (right). The dipole chamber has three channels: the beam chamber, the pumping duct where the NEG (non-evaporabe getter) is installed and the water channel for cooling (on top in the picture). The pumping duct is connected to the beam chamber through holes in the separating wall. The thick lead lining to shield radiation can also be seen. These chambers were manufactured as extruded aluminium alloy profiles.

  16. A Review on Audit Quality Factors

    OpenAIRE

    Seyed Mahmoud Hosseinniakani; Helena Inacio; Rui Mota

    2014-01-01

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

  17. Continuous Auditing Paradigma Baru dalam Pengauditan

    OpenAIRE

    Sihaloho, Ferry

    2005-01-01

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

  18. Dosimetry auditing procedure with alanine dosimeters for light ion beam therapy

    DEFF Research Database (Denmark)

    Ableitinger, Alexander; Vatnitsky, Stanislav; Herrmann, Rochus

    2013-01-01

    Background and purpose In the next few years the number of facilities providing ion beam therapy with scanning beams will increase. An auditing process based on an end-to-end test (including CT imaging, planning and dose delivery) could help new ion therapy centres to validate their entire logistic...... of the biological dose is out of scope of the current work. Materials and methods The audit procedure was based on a homogeneous phantom that mimics the dimension of a head (20 × 20 × 21 cm3). The phantom can be loaded either with an ionisation chamber or 20 alanine dosimeters plus 2 radiochromic EBT films. Dose...... of about 3%. Conclusions Alanine dosimeters are suitable detectors for dosimetry audits in ion beam therapy and the presented end-to-end test is feasible. If further studies show similar results, this dosimetric audit could be implemented as a credentialing procedure for clinical proton and carbon beam...

  19. Space plasma simulation chamber

    International Nuclear Information System (INIS)

    1986-01-01

    Scientific results of experiments and tests of instruments performed with the Space Plasma Simulation Chamber and its facility are reviewed in the following six categories. 1. Tests of instruments on board rockets, satellites and balloons. 2. Plasma wave experiments. 3. Measurements of plasma particles. 4. Optical measurements. 5. Plasma production. 6. Space plasms simulations. This facility has been managed under Laboratory Space Plasma Comittee since 1969 and used by scientists in cooperative programs with universities and institutes all over country. A list of publications is attached. (author)

  20. Stability of Streamer Chamber

    Science.gov (United States)

    Wada, Toshiaki; Ogawa, Masato; Takahashi, Kaoru; Sugiyama, Tsunetoshi; Kobayashi, Shigeharu; Kohno, Hirobumi

    1982-08-01

    The quality of tracks obtained from a streamer chamber is studied through the measurement of the streamer brightness. The stability of streamer tracks depends on the value of the high voltage applied and its shape. By using a single conical-type spark gap as the pulse shaper, stable brightness of the streamer tracks is attained. The data on the streamer brightness are compared with the result by Bulos et al. and it is found that the brightness is more strongly affected by field parameters than in their result.

  1. Stability of streamer chamber

    International Nuclear Information System (INIS)

    Wada, Toshiaki; Ogawa, Masato; Takahashi, Kaoru; Sugiyama, Tsunetoshi; Kobayashi, Shigeharu; Kohno, Hirobumi.

    1982-01-01

    The quality of tracks obtained from a streamer chamber is studied through the measurement of the streamer brightness. The stability of streamer tracks depends on the value of the high voltage applied and its shape. By using a single conical-type spark gap as the pulse shaper, stable brightness of the streamer tracks is attained. The data on the streamer brightness are compared with the result by Bulos et al. and it is found that the brightness is more strongly affected by field parameters than in their result. (author)

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

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

  4. Audit Database and Information Tracking System

    Data.gov (United States)

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

  5. Council Chamber exhibition

    CERN Multimedia

    CERN Bulletin

    2010-01-01

    To complete the revamp of CERN’s Council Chamber, a new exhibition is being installed just in time for the June Council meetings.   Panels will showcase highlights of CERN’s history, using some of the content prepared for the exhibitions marking 50 years of the PS, which were displayed in the main building last November. The previous photo exhibition in the Council Chamber stopped at the 1970s. To avoid the new panels becoming quickly out of date, photos are grouped together around specific infrastructures, rather than following a classic time-line. “We have put the focus on the accelerators – the world-class facilities that CERN has been offering researchers over the years, from the well-known large colliders to the lesser-known smaller facilities,” says Emma Sanders, who worked on the content. The new exhibition will be featured in a future issue of the Bulletin with photos and an interview with Fabienne Marcastel, designer of the exhibit...

  6. Time projection chamber

    International Nuclear Information System (INIS)

    Kamae, Tsuneyoshi

    1984-01-01

    A time projection chamber (TPC) was developed at Lawrence Berkeley Laboratory to compensate the shortcoming of drift chambers. The characteristics of the TPC are the improvement of the distortion of the trace of particles in long drift, the improvement of particle identification by taking out the analog signal proportional to the number of electrons, and the improvement of the method to analyze the three-dimensional analog signal. Two large TPC's are designed and manufactured in Japan. The details of these TPC's are explained in this paper. The results of test experiment are as follows. The accuracy of the measurement of particle position was about 100 micrometer in the r-theta plane and about 340 micrometer in the Z-direction. The accuracy of the measurement of ionization loss (dE/dx) was less than 4.0 percent. The reconstruction of quark pair production can be made. At present, the identification of K-mesons in jet phenomena is possible, and the cross-sections of inclusive processes are easily obtained. (Kato, T.)

  7. Common energy audit report

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  8. Michigan ATLAS MDT Chamber Mass Production

    CERN Document Server

    Diehl, E; Levin, D; McKee, S; Neal, H; Schick, H; Tarle, G; Thun, R; Weaverdyck, C; Xu, Q; Zhao, Z; Zhou, B

    2001-01-01

    This paper describes the ATLAS MDT precision muon chamber construction at the University of Michigan. The chamber assembly facilities, the jigging set up, alignment procedures, and other measurements necessary for chamber assembly are described. The chamber quality assurance monitoring procedures and data for the first year mass production are presented. The chamber gas system assembly facilities, and the chamber leak test procedure together with data also reported. The chamber production database, which monitors chamber production, is also discussed.

  9. A "Quick & Dirty" Strategic Audit

    Science.gov (United States)

    Brawley, Dorothy E.

    2016-01-01

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

  10. The Dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

    In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated by the Dutch

  11. The dutch surgical colorectal audit

    NARCIS (Netherlands)

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

    2013-01-01

    INTRODUCTION: In 2009, the nationwide Dutch Surgical Colorectal Audit (DSCA) was initiated by the Association of Surgeons of the Netherlands (ASN) to monitor, evaluate and improve colorectal cancer care. The DSCA is currently widely used as a blueprint for the initiation of other audits, coordinated

  12. Quality control in audit firm

    OpenAIRE

    Dostálová, Milena

    2008-01-01

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

  13. 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.

  14. The Audit Committee. Board Basics

    Science.gov (United States)

    Ostrom, John S.

    2004-01-01

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

  15. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  16. Defining a Forensic Audit

    Directory of Open Access Journals (Sweden)

    Stevenson G. Smith

    2009-03-01

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

  17. The Indultados of Tescua: Criminal Rebellion and Judicial Reckoning during the War of the Supremes

    Directory of Open Access Journals (Sweden)

    Joshua M. Rosenthal

    2012-07-01

    Full Text Available In 1841 the public of Bogota followed the trial of 22 prisoners charged with the crime of rebellion during the War of the Supremes. Captured while serving as officers at the battle of Tescua, the accused claimed they had been forced to serve in the rebel army. This excuse was ignored and 21 of the defendants were sentenced to death, only to be spared by decrees of indulto in the following months. This article examines the logic behind such judicial reckoning, the narrative strategies employed by the accused in their defense, and the meaning of clemency in the early republic.

  18. Taxing the Establishment Clause: —Revolutionary Decision of the Arizona Supreme Court

    Directory of Open Access Journals (Sweden)

    Kevin G. Welner

    2000-07-01

    Full Text Available This article explores the nature and implications of a 1999 decision of the Arizona Supreme Court, upholding the constitutionality of a state tax credit statute. The statute offers a $500 tax credit to taxpayers who donate money to non-profit organizations which, in turn, donate the money in grants to students in order to help defray the costs of attending private and parochial schools. The author concludes that the Arizona decision elevates cleverness in devising a statutory scheme above the substance of long-established constitutional doctrine.

  19. The Swiss Federal Supreme Court: A Constitutional Assessment of Control and Management Mechanisms

    Directory of Open Access Journals (Sweden)

    Andreas Lienhard

    2008-10-01

    Full Text Available Even the highest courts are under pressure to perform effectively and efficiently. In some instances, the pressure comes from supervisory and elected authorities, such as parliaments, which demand information regarding judicial output. In Switzerland a decision has been made by the Parliament to apply “steering instruments”, which were introduced as part of general administrative reforms. These procedures also include mechanisms for “controlling” 2 judicial activity. In this article, we examine reforms relating to the Swiss Federal Supreme Court , and the compatibility of those reforms with separation of powers principles.

  20. Supreme Court of India approves government commitments on health care for people living with HIV.

    Science.gov (United States)

    Symington, Alison

    2008-12-01

    In August 2008, the Government of India issued a list of directives with respect to its national response to HIV/AIDS. A panel of the Supreme Court approved the directives on 1 October 2008 and directed that all state governments comply with them. The panel's order also directed that the National AIDS Control Organisation (NACO) submit a progress report on compliance within four months. As a result, a legally binding framework for healthcare and treatment of people living with HIV now exists for all of India.

  1. 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.

  2. Mush Column Magma Chambers

    Science.gov (United States)

    Marsh, B. D.

    2002-12-01

    Magma chambers are a necessary concept in understanding the chemical and physical evolution of magma. The concept may well be similar to a transfer function in circuit or time series analysis. It does what needs to be done to transform source magma into eruptible magma. In gravity and geodetic interpretations the causative body is (usually of necessity) geometrically simple and of limited vertical extent; it is clearly difficult to `see' through the uppermost manifestation of the concentrated magma. The presence of plutons in the upper crust has reinforced the view that magma chambers are large pots of magma, but as in the physical representation of a transfer function, actual magma chambers are clearly distinct from virtual magma chambers. Two key features to understanding magmatic systems are that they are vertically integrated over large distances (e.g., 30-100 km), and that all local magmatic processes are controlled by solidification fronts. Heat transfer considerations show that any viable volcanic system must be supported by a vertically extensive plumbing system. Field and geophysical studies point to a common theme of an interconnected stack of sill-like structures extending to great depth. This is a magmatic Mush Column. The large-scale (10s of km) structure resembles the vertical structure inferred at large volcanic centers like Hawaii (e.g., Ryan et al.), and the fine scale (10s to 100s of m) structure is exemplified by ophiolites and deeply eroded sill complexes like the Ferrar dolerites of the McMurdo Dry Valleys, Antarctica. The local length scales of the sill reservoirs and interconnecting conduits produce a rich spectrum of crystallization environments with distinct solidification time scales. Extensive horizontal and vertical mushy walls provide conditions conducive to specific processes of differentiation from solidification front instability to sidewall porous flow and wall rock slumping. The size, strength, and time series of eruptive behavior

  3. Diogene pictorial drift chamber

    International Nuclear Information System (INIS)

    Gosset, J.

    1984-01-01

    A pictorial drift chamber, called DIOGENE, has been installed at Saturne in order to study central collisions of high energy heavy ions. It has been adapted from the JADE internal detector, with two major differences to be taken into account. First, the center-of-mass of these collisions is not identical to the laboratory reference frame. Second, the energy loss and the momentum ranges of the particles to be detected are different from the ones in JADE. It was also tried to keep the cost as small as possible, hence the choice of minimum size and minimum number of sensitive wires. Moreover the wire planes are shifted from the beam axis: this trick helps very much to quickly reject the bad tracks caused by the ambiguity of measuring drift distances (positive or negative) through times (always positive)

  4. Can virtual streetscape audits reliably replace physical streetscape audits?

    Science.gov (United States)

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

    2010-12-01

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

  5. Peltier-based cloud chamber

    Science.gov (United States)

    Nar, Sevda Yeliz; Cakir, Altan

    2018-02-01

    Particles produced by nuclear decay, cosmic radiation and reactions can be identified through various methods. One of these methods that has been effective in the last century is the cloud chamber. The chamber makes visible cosmic particles that we are exposed to radiation per second. Diffusion cloud chamber is a kind of cloud chamber that is cooled by dry ice. This traditional model has some application difficulties. In this work, Peltier-based cloud chamber cooled by thermoelectric modules is studied. The new model provided uniformly cooled base of the chamber, moreover, it has longer lifetime than the traditional chamber in terms of observation time. This gain has reduced the costs which spent each time for cosmic particle observation. The chamber is an easy-to-use system according to traditional diffusion cloud chamber. The new model is portable, easier to make, and can be used in the nuclear physics experiments. In addition, it would be very useful to observe Muons which are the direct evidence for Lorentz contraction and time expansion predicted by Einsteins special relativity principle.

  6. Recombination chambers for BNCT dosimetry

    International Nuclear Information System (INIS)

    Tulik, Piotr

    2006-01-01

    Parallel plate recombination ionization chambers are known as the detectors which can be used for determination of gamma and high-LET dose components and for characterization of radiation quality of mixed radiation fields. Specially designed chambers can operate correctly even at dose rates of therapeutic beams. In this work the investigations were extended to a set of cylindrical chambers including a TE chamber and three graphite chambers filled with different gases - CO 2 , N 2 and 10 BF 3 , in order to determine the thermal neutrons, 14 N capture, gamma, and fast neutron dose components. The separation of the dose components is based on differences of the shape of the saturation curve, in dependence on LET spectrum of the investigated radiation. The measurements using all the chambers and a parallel plate recombination chamber were performed in a reactor beam of NRI Rez (Czech Republic). The gamma component was determined with accuracy of about 5%, while the variations of its value could be monitored with accuracy of about 0.5%. Relative changes of the beam components could be detected with accuracy of about 5% using the parallel plate chamber. The use of the chambers filled with different gases considerably improved the resolution of the method. (author)

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

    National Research Council Canada - National Science Library

    1999-01-01

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

  8. Survey article: the legitimacy of Supreme Courts in the context of globalisation

    Directory of Open Access Journals (Sweden)

    Sidney W. Richards

    2008-12-01

    Full Text Available The objective of this article is to present an overview of the state of the art concerning the legitimacy of Supreme Courts in the context of globalisation. In recent years, there has been much discussion about the observed increase in both the references to foreign decisions in matters of domestic adjudication, as well as the alleged and precipitate rise of ‘transjudicial dialogue’, or formal and informal communication between the domestic courts of various national jurisdictions. A central concern is whether Supreme Courts possess the necessary authority, and thus the legitimacy, to adopt a more ‘internationalist’ disposition. This article will demonstrate how there are various coexisting discourses of legitimacy, each with their own particular features. These various discourses are not always compatible or easily commensurable. It will argue, moreover, that the basic dilemma regarding judicial legitimacy in a globalised world is a species of a more general problem of globalisation studies, namely how to reconcile a conceptual vernacular which is permeated by domestic, state-centric notions with a political reality which is increasingly non-national in its outlook.

  9. The Negative Theology of Wallace Stevens’s “Notes Toward a Supreme Fiction”

    Directory of Open Access Journals (Sweden)

    William Franke

    2017-04-01

    Full Text Available The supreme fiction is the one that cannot be said or represented at all. Like a negative theologian; Stevens starts from a position of critical reflection that can no longer naively believe in the myths of the gods. They have become fiction rather than revelation. And yet this supreme fiction; now become nameless; nevertheless animates all his desire: “For what; except for you; do I feel love?” These myths or fictions bring him peace of mind in vivid transparence; even though he can assign them no definite reference in reality. What becomes transparent in this late age of critical reflection is that the world we see and talk about is an “invented world,” the product of our own imagination and language. This destroys our naive belief in the myths projected by our language. Our gods die. Yet precisely this realization can open us to that “heaven/That has expelled us and our images,” the heaven that we do not perceive and cannot conceive—since it is beyond the reach of language.

  10. Unilateral Hypoglossal Nerve Palsy after Use of the Laryngeal Mask Airway Supreme

    Directory of Open Access Journals (Sweden)

    Kenichi Takahoko

    2014-01-01

    Full Text Available Purpose. Hypoglossal nerve palsy after use of the laryngeal mask airway (LMA is an exceptionally rare complication. We present the first case of unilateral hypoglossal nerve palsy after use of the LMA Supreme. Clinical Features. A healthy 67-year-old female was scheduled for a hallux valgus correction under general anesthesia combined with femoral and sciatic nerve blocks. A size 4 LMA Supreme was inserted successfully at the first attempt and the cuff was inflated with air at an intracuff pressure of 60 cmH2O using cuff pressure gauge. Anesthesia was maintained with oxygen, nitrous oxide (67%, and sevoflurane under spontaneous breathing. The surgery was uneventful and the duration of anesthesia was two hours. The LMA was removed as the patient woke and there were no immediate postoperative complications. The next morning, the patient complained of dysarthria and dysphasia. These symptoms were considered to be caused by the LMA compressing the nerve against the hyoid bone. Conservative treatment was chosen and the paralysis recovered completely after 5 months. Conclusion. Hypoglossal nerve injury may occur despite correct positioning of the LMA under the appropriate intracuff pressure. A follow-up period of at least 6 months should be taken into account for the recovery.

  11. 7 CFR 1948.96 - Audit requirements.

    Science.gov (United States)

    2010-01-01

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

  12. 9 CFR 149.4 - Spot audit.

    Science.gov (United States)

    2010-01-01

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

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

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

  14. 20 CFR 655.180 - Audit.

    Science.gov (United States)

    2010-04-01

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

  15. 38 CFR 41.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

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

  16. 24 CFR 236.901 - Audit.

    Science.gov (United States)

    2010-04-01

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

  17. 28 CFR 33.51 - Audit.

    Science.gov (United States)

    2010-07-01

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

  18. Annexing new audit spaces: challenges and adaptations

    NARCIS (Netherlands)

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

    2015-01-01

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

  19. Community College Internal Auditors: Internal Audit Guidebook.

    Science.gov (United States)

    Jones, Ronna; And Others

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

  20. Internal Audits: A Must for Governing Boards.

    Science.gov (United States)

    Allcorn, Seth

    1983-01-01

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

  1. 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....

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

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

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

  3. 29 CFR 99.230 - Audit costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... provisions of this part are allowable charges to Federal awards. The charges may be considered a direct cost...

  4. 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.

  5. Quality audit of optoelectronics systems

    Science.gov (United States)

    Tanase, Letitia

    2000-02-01

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

  6. 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)

  7. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

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

  8. 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...

  9. The impact of the Supreme Court judgment in Cheshire West v P on the human rights of vulnerable patients.

    Science.gov (United States)

    Griffith, Richard

    2014-12-01

    The UK Supreme Court's judgment in Cheshire West and Chester Council v P [2014] has had a huge impact on the promotion of human rights of vulnerable patients. The ruling emphasises the positive duty on the state and its organisations, such as the NHS, to have in place procedures that independently confirm that the human rights of those vulnerable patients are being applied in the same way as any other human being. This article discusses the background and basis for the Supreme Court's decision in Cheshire West and its impact on vulnerable patients.

  10. Auditing IT Governance

    Directory of Open Access Journals (Sweden)

    Florin-Mihai ILIESCU

    2010-01-01

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

  11. Hubungan Komite Audit dan Kompleksitas Usaha dengan Audit Fee

    OpenAIRE

    Ardianingsih, Arum

    2013-01-01

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

  12. National Ignition Facility Target Chamber

    International Nuclear Information System (INIS)

    Wavrik, R W; Cox, J R; Fleming, P J

    2000-01-01

    On June 11, 1999 the Department of Energy dedicated the single largest piece of the National Ignition Facility (NIF) at Lawrence Livermore National Laboratory (LLNL) in Livermore, California. The ten (10) meter diameter aluminum target high vacuum chamber will serve as the working end of the largest laser in the world. The output of 192 laser beams will converge at the precise center of the chamber. The laser beams will enter the chamber in two by two arrays to illuminate 10 millimeter long gold cylinders called hohlraums enclosing 2 millimeter capsule containing deuterium, tritium and isotopes of hydrogen. The two isotopes will fuse, thereby creating temperatures and pressures resembling those found only inside stars and in detonated nuclear weapons, but on a minute scale. The NIF Project will serve as an essential facility to insure safety and reliability of our nation's nuclear arsenal as well as demonstrating inertial fusion's contribution to creating electrical power. The paper will discuss the requirements that had to be addressed during the design, fabrication and testing of the target chamber. A team from Sandia National Laboratories (SNL) and LLNL with input from industry performed the configuration and basic design of the target chamber. The method of fabrication and construction of the aluminum target chamber was devised by Pitt-Des Moines, Inc. (PDM). PDM also participated in the design of the chamber in areas such as the Target Chamber Realignment and Adjustment System, which would allow realignment of the sphere laser beams in the event of earth settlement or movement from a seismic event. During the fabrication of the target chamber the sphericity tolerances had to be addressed for the individual plates. Procedures were developed for forming, edge preparation and welding of individual plates. Construction plans were developed to allow the field construction of the target chamber to occur parallel to other NIF construction activities. This was

  13. The CLEO III drift chamber

    CERN Document Server

    Peterson, D; Briere, R A; Chen, G; Cronin-Hennessy, D; Csorna, S; Dickson, M; Dombrowski, S V; Ecklund, K M; Lyon, A; Marka, S; Meyer, T O; Patterson, J R; Sadoff, A; Thies, P; Thorndike, E H; Urner, D

    2002-01-01

    The CLEO group at the Cornell Electron Storage Ring has constructed and commissioned a new central drift chamber. With 9796 cells arranged in 47 layers ranging in radius from 13.2 to 79 cm, the new drift chamber has a smaller outer radius and fewer wires than the drift chamber it replaces, but allows the CLEO tracking system to have improved momentum resolution. Reduced scattering material in the chamber gas and in the inner skin separating the drift chamber from the silicon vertex detector provides a reduction of the multiple scattering component of the momentum resolution and an extension of the usable measurement length into the silicon. Momentum resolution is further improved through quality control in wire positioning and symmetry of the electric fields in the drift cells which have provided a reduction in the spatial resolution to 88 mu m (averaged over the full drift range).

  14. Oversight Review: Quality Control Review of Army Audit Agency's Special Access Program Audits

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    National Research Council Canada - National Science Library

    2005-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Ahmet Türel

    2017-02-01

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

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

    OpenAIRE

    Mutmainnah, Nurul; Wardhani, Ratna

    2013-01-01

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

  19.  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...

  20. Abortion foes get turn to ask Supreme Court for constitutional protection.

    Science.gov (United States)

    Denniston, L

    1994-04-28

    The US Supreme Court began hearing arguments on the constitutionality of a Florida judge's order which placed limits on anti-abortion protesting. This case will be the last abortion--related decision for Justice Harry A. Blackmun, who was the author of the original decision granting the right to abortion in Roe vs. Wade, before retiring from the Court in September 1994. Anti-abortion activists claim 1st Amendment protection, much the same as Dr. Martin Luther King's marches in advancing Blacks' civil rights. The case involved a Melbourne abortion clinic. The murder of Dr. Gunn outside an abortion clinic in Pensacola, Florida, will be used to support the need for protection from extremist violence. The conflict appears to be over the right to save women's right to abortion and over simple, peaceful protests and prayers against abortion. One anti-abortion foe, affiliated with Operational Rescue and initiating the appeal to the Supreme Court, is scheduled to testify before the Court: Judy Madsen, a protester who has counseled outside clinics. Ms. Madsen says she is exercising her freedom to protect human life. Other testimony will come from Reverend Ed Martin of Ocala, Rescue America's founder, and Shirley Hobbs, a homemaker from Orlando. Representation will be made by lawyer Matthew Staver, who will argue that the ruling was directed to a political position. Other support will come from religious and anti-abortion groups and the AFL-CIO. Testifying for the clinic, the Aware Women's Center for Choice, will be the owner and operator Patricia Baird Windle. Over the past 5 years, the Melbourne Clinic had been a target for the nationwide anti-abortion campaign by Operation Rescue. Because of the conflicting rulings between the Florida Supreme Court, which ruled to keep protesters away from clinic grounds and staff homes, and 11th US Circuit Court of Appeals ruling of unconstitutionality, no protection is afforded the clinic. Previous protection had occurred due to a 1992

  1. Investigation of risk management auditing

    International Nuclear Information System (INIS)

    Cao Lu

    2012-01-01

    2004, COSO published 'Enterprise Risk Management Framework', 2009, SASAC issued the 'central enterprise-wide risk management guidelines' to promote risk management within the formal state-owned enterprises in medium and large. Nuclear Group, which risk management in all branches to carry out the project homeopathic, and A Ⅱ will carry out risk management program as the first unit has accumulated more experience. This article from the perspective of internal control, based on the company's risk management practices carried out to try for the nuclear power enterprise risk management audit to describe and propose new ideas. Which expounds the significance of risk management, audit, risk management audit of the ways and means, for practical application of risk management audit of a representative summary of the issues and the ways and means to solve the problem of forward-looking recommendations. (authors)

  2. Environmental audit guidelines for pipelines

    International Nuclear Information System (INIS)

    1991-01-01

    Environmental auditing is a form of management control which provides an objective basis by which a company can measure the degree of compliance with environmental regulations. Other benefits of this type of auditing include improved environmental management, furthering communication on environmental issues of concern within the company, and provision of documentation on environmental diligence. A series of environmental audit guidelines for pipelines is presented in the form of lists of questions to be asked during an environmental audit followed by recommended actions in response to those questions. The questions are organized into seven main categories: environmental management and planning; operating procedures; spill prevention; management of wastes and hazardous materials; environmental monitoring; construction of pipelines; and pipeline abandonment, decommissioning and site reclamation

  3. INTERNAL AUDIT AND RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Elena RUSE

    2014-04-01

    Full Text Available The existence of risk in economic activity can not be denied. In fact, the risk is a concept which exists in every activity, the term of risk being identified with uncertainty, respectively the (unchance to produce an undesirable event. Internal audit and risk management aim at the same goal, namely the control of risks. Internal Audit performs several roles in risk management plan. The objectives of the internal audit function varies from company to company, but in all economic entities internal audit department aims to improve performance management, enterprise performance and thus improve the internal control system. This paper aims to demonstrate, among other things, that any event that may result in failure is unquestionably classified as risk.

  4. Digital Possibilities of Internal Audit

    Directory of Open Access Journals (Sweden)

    Kupec, V.

    2017-08-01

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

  5. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

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

  6. Vendor audits: A cooperative program

    International Nuclear Information System (INIS)

    White, S.C.

    1989-01-01

    The litany of recent problems with substandard, fraudulent, or counterfeit materials has led to much scrutiny regarding the adequacy and effectiveness of licensee-performed vendor audits. To address these problems in the audit process, most licensees have dedicated significant additional technical and qualitative resources. In response to the limited availability of sufficient resources and expertise to perform more comprehensive and effective vendor audits, many licensees have recognize the advantages of cooperative programs to perform joint audits with other licensees on a regional basis. The Nuclear Procurement Issues Council (NUPIC) provides such a program on a national level, which has proven to be of significant benefit not only to licensees but also to vendors of nuclear safety-related items and services

  7. INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng

    Directory of Open Access Journals (Sweden)

    Surroh Zu'amah

    2012-03-01

    Full Text Available Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

  8. INTERNAL AUDIT IN CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Felicia Gabriela UNGUREANU

    2010-03-01

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

  9. El Salvador : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

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

  10. The Professionalization of Internal Auditing

    OpenAIRE

    Tomasz Gacoń

    2013-01-01

    Purpose: This paper attempts to examine the meaning of professionalization, the conditions required for professionalization and whether internal auditing can be recognized as a profession. The paper makes use of study results in the fi eld of internal auditing conducted in Europe and the USA, as well as Andrew Abbott’s theory on the system of professions. Professions have common characteristics which differentiate them from other occupations. These characteristics were used to determine the c...

  11. Violent Video Games and the Supreme Court: Lessons for the Scientific Community in the Wake of Brown v. Entertainment Merchants Association

    Science.gov (United States)

    Ferguson, Christopher J.

    2013-01-01

    In June 2011 the U.S. Supreme Court ruled that video games enjoy full free speech protections and that the regulation of violent game sales to minors is unconstitutional. The Supreme Court also referred to psychological research on violent video games as "unpersuasive" and noted that such research contains many methodological flaws.…

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

    Directory of Open Access Journals (Sweden)

    Arie Wicaksono

    2012-03-01

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

  13. The high momentum spectrometer drift chambers

    Science.gov (United States)

    Abbott, D.; Baker, O. K.; Beaufait, J.; Bennett, C.; Bryant, E.; Carlini, R.; Kross, B.; McCauley, A.; Naing, W.; Shin, T.; Vulcan, W.

    1992-12-01

    The High Momentum Spectrometer in Hall C will use planar drift chambers for charged particle track reconstruction. The chambers are constructed using well understood technology and a conventional gas mixture. Two (plus one spare) drift chambers will be constructed for this spectrometers. Each chamber will contain 6 planes of readout channels. This paper describes the chamber design and gas handling system used.

  14. 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.

  15. 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.

  16. Health: Policy or Law? A Population-Based Analysis of the Supreme Court's ACA Cases.

    Science.gov (United States)

    Parmet, Wendy E

    2016-12-01

    This essay argues that it matters for the fate of health policies challenged in court whether courts consider health merely as a policy goal that must be subordinate to law, or as a legal norm warranting legal weight and consideration. Applying population-based legal analysis, this article demonstrates that courts have traditionally treated health as a legal norm. However, this norm appears to have weakened in recent years, a trend evident in the Supreme Court's first two decisions concerning the Affordable Care Act, NFIB v. Sebelius and Burwell v. Hobby Lobby However, in its more recent Affordable Care Act decision, King v. Burwell , the health legal norm is once again evident. Whether the Court will continue to treat health as a legal norm will prove critical to the deference and weight it grants health policies in the future. Copyright © 2016 by Duke University Press.

  17. Changing the constitutional landscape for firearms: the US Supreme Court's recent Second Amendment decisions.

    Science.gov (United States)

    Vernick, Jon S; Rutkow, Lainie; Webster, Daniel W; Teret, Stephen P

    2011-11-01

    In 2 recent cases-with important implications for public health practitioners, courts, and researchers-the US Supreme Court changed the landscape for judging the constitutionality of firearm laws under the Constitution's Second Amendment. In District of Columbia v Heller (2008), the court determined for the first time that the Second Amendment grants individuals a personal right to possess handguns in their home. In McDonald v City of Chicago (2010), the court concluded that this right affects the powers of state and local governments. The court identified broad categories of gun laws-other than handgun bans-that remain presumptively valid but did not provide a standard to judge their constitutionality. We discuss ways that researchers can assist decision makers.

  18. The influence of neuroscience on US Supreme Court decisions about adolescents' criminal culpability.

    Science.gov (United States)

    Steinberg, Laurence

    2013-07-01

    In the past 8 years, the US Supreme Court has issued landmark opinions in three cases that involved the criminal culpability of juveniles. In the most recent case, in 2012, a ruling prohibited states from mandating life without parole for crimes committed by minors. In these cases, the Court drew on scientific studies of the adolescent brain in concluding that adolescents, by virtue of their inherent psychological and neurobiological immaturity, are not as responsible for their behaviour as adults. This article discusses the Court's rationale in these cases and the role of scientific evidence about adolescent brain development in its decisions. I conclude that the neuroscientific evidence was probably persuasive to the Court not because it revealed something new about the nature of adolescence but precisely because it aligned with common sense and behavioural science.

  19. Retirement and death in office of U.S. Supreme Court justices.

    Science.gov (United States)

    Stolzenberg, Ross M; Lindgren, James

    2010-05-01

    We construct demographic models of retirement and death in office of U.S. Supreme Court justices, a group that has gained demographic notice, evaded demographic analysis, and is said to diverge from expected retirement patterns. Models build on prior multistate labor force status studies, and data permit an unusually clear distinction between voluntary and "induced" retirement. Using data on every justice from 1789 through 2006, with robust, cluster-corrected, discrete-time, censored, event-history methods, we (1) estimate retirement effects of pension eligibility, age, health, and tenure on the timing of justices' retirements and deaths in office, (2) resolve decades of debate over the politicized departure hypothesis that justices tend to alter the timing of their retirements for the political benefit or detriment of the incumbent president, (3) reconsider the nature of rationality in retirement decisions, and (4) consider the relevance of organizational conditions as well as personal circumstances to retirement decisions. Methodological issues are addressed.

  20. Citizens United, public health, and democracy: the Supreme Court ruling, its implications, and proposed action.

    Science.gov (United States)

    Wiist, William H

    2011-07-01

    The 2010 US Supreme Court Citizens United v Federal Election Commission 130 US 876 (2010) case concerned the plans of a nonprofit organization to distribute a film about presidential candidate Hillary Clinton. The Court ruled that prohibiting corporate independent expenditures for advocacy advertising during election campaigns unconstitutionally inhibits free speech. Corporations can now make unlimited contributions to election advocacy advertising directly from the corporate treasury. Candidates who favor public health positions may be subjected to corporate opposition advertising. Citizen groups and legislators have proposed remedies to ameliorate the effects of the Court's ruling. The public health field needs to apply its expertise, in collaboration with others, to work to reduce the disproportionate influence of corporate political speech on health policy and democracy.

  1. The judgment on the phosphoethanolamine case and the jurisprudence of the Brazilian Federal Supreme Court

    Directory of Open Access Journals (Sweden)

    Zebulum J. C.

    2017-02-01

    Full Text Available Widespread use of the synthetic substance phosphoethanolamine, known as the cancer pill, was recently reported among patients with malignant neoplasm. However, the substance was not registered in the Brazilian National Health Surveillance Agency and the clinical studies necessary to guarantee its effectiveness and safety had not even been completed. Neverthe-less, the federal government enacted Law number 13.269/2016, authorizing provision by the Brazilian National Public Health System under certain conditions, and various injunctions were granted that forced the state to provide it. The question was considered by the Supreme Court in two important judgments in which the Court suspended all injunctions granted and suspended the effectiveness of the law based on evidence of unconstitutionality. In this article, we analyze the legal grounds of the decisions in the context of previous positions of the Court and the guidelines established in judgment of STA 175-AgR/CE.

  2. 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.

  3. Micro plate fission chamber development

    International Nuclear Information System (INIS)

    Wang Mei; Wen Zhongwei; Lin Jufang; Jiang Li; Liu Rong; Wang Dalun

    2014-01-01

    To conduct the measurement of neutron flux and the fission rate distribution at several position in assemblies, the micro plate fission chamber was designed and fabricated. Since the requirement of smaller volume and less structure material was taken into consideration, it is convinient, commercial and practical to use fission chamber to measure neutron flux in specific condition. In this paper, the structure of fission chamber and process of fabrication were introduced and performance test result was presented. The detection efficiency is 91.7%. (authors)

  4. Neutron detection via bubble chambers.

    Science.gov (United States)

    Jordan, D V; Ely, J H; Peurrung, A J; Bond, L J; Collar, J I; Flake, M; Knopf, M A; Pitts, W K; Shaver, M; Sonnenschein, A; Smart, J E; Todd, L C

    2005-01-01

    Research investigating the application of pressure-cycled bubble chambers to fast neutron detection is described. Experiments with a Halon-filled chamber showed clear sensitivity to an AmBe neutron source and insensitivity to a (137)Cs gamma source. Bubble formation was documented using high-speed photography, and a ceramic piezo-electric transducer element registered the acoustic signature of bubble formation. In a second set of experiments, the bubble nucleation response of a Freon-134a chamber to an AmBe neutron source was documented with high-speed photography.

  5. Neutron detection via bubble chambers

    Energy Technology Data Exchange (ETDEWEB)

    Jordan, D.V. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States)]. E-mail: david.jordan@pnl.gov; Ely, J.H. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Peurrung, A.J. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Bond, L.J. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Collar, J.I. [Department of Physics and Enrico Fermi Institute, University of Chicago, 5640 S. Ellis Ave., LASR 214, Chicago, IL 60637 (United States); Flake, M. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Knopf, M.A. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Pitts, W.K. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Shaver, M. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Sonnenschein, A. [Department of Physics and Enrico Fermi Institute, University of Chicago, 5640 S. Ellis Ave., LASR 214, Chicago, IL 60637 (United States); Smart, J.E. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States); Todd, L.C. [Pacific Northwest National Laboratory, MS P8-20, P.O. Box 999, Richland, WA 99352 (United States)

    2005-12-01

    Research investigating the application of pressure-cycled bubble chambers to fast neutron detection is described. Experiments with a Halon-filled chamber showed clear sensitivity to an AmBe neutron source and insensitivity to a {sup 137}Cs gamma source. Bubble formation was documented using high-speed photography, and a ceramic piezo-electric transducer element registered the acoustic signature of bubble formation. In a second set of experiments, the bubble nucleation response of a Freon-134a chamber to an AmBe neutron source was documented with high-speed photography.

  6. Pelletron general purpose scattering chamber

    International Nuclear Information System (INIS)

    Chatterjee, A.; Kailas, S.; Kerekette, S.S.; Navin, A.; Kumar, Suresh

    1993-01-01

    A medium sized stainless steel scattering chamber has been constructed for nuclear scattering and reaction experiments at the 14UD pelletron accelerator facility. It has been so designed that several types of detectors, varying from small sized silicon surface barrier detectors to medium sized gas detectors and NaI detectors can be conveniently positioned inside the chamber for detection of charged particles. The chamber has been planned to perform the following types of experiments : angular distributions of elastically scattered particles, fission fragments and other charged particles, angular correlations for charged particles e.g. protons, alphas and fission fragments. (author). 2 figs

  7. Supreme Court Coverage in Canada: A Case Study of Media Coverage of the Whatcott Decision

    Directory of Open Access Journals (Sweden)

    Lydia Anita Miljan

    2014-10-01

    Full Text Available Do Canadian media outlets report Supreme Court decisions in a legal or political frame? Starting with a review of how the media amplify court decisions, the study focuses on a case study regarding a freedom of speech decision of the Court. This study finds that although the media critically evaluated the freedom of speech case of William Whatcott, it did so from a legal frame. Unlike American research that shows the media increasingly interprets Supreme Court decisions from a political frame, this study on Whatcott finds that the media focused on the legal arguments of the case. ¿Los medios de comunicación canadienses informan sobre las decisiones de la Corte Suprema en un marco legal o político? A partir de una revisión de cómo los medios de comunicación amplifican las decisiones judiciales, el estudio se centra en un caso práctico sobre la libertad de expresión de las decisiones del tribunal. Este estudio revela que aunque los medios evaluaron críticamente la libertad de expresión en el caso de William Whatcott, se hizo en un marco legal. A diferencia de investigaciones estadounidenses que prueban que los medios de comunicación interpretan cada vez con mayor frecuencia las decisiones de la Corte desde un marco político, este estudio sobre Whatcott demuestra que los medios de comunicación se centraron en los argumentos legales del caso. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2500102

  8. A Plea for Caution: Violent Video Games, the Supreme Court, and the Role of Science

    Science.gov (United States)

    Hall, Ryan C. W.; Day, Terri; Hall, Richard C. W.

    2011-01-01

    On November 2, 2010, the US Supreme Court heard arguments in the case of Schwarzenegger v Entertainment Merchants Association, with a ruling expected in 2011. This case addressed whether states have the right to restrict freedom of speech by limiting the sale of violent video games to minors. To date, 8 states have tried to pass legislation to this effect, with all attempts being found unconstitutional by lower courts. In large part, the Supreme Court's decision will be determined by its review and interpretation of the medical and social science literature addressing the effects of violent video games on children. Those on both sides of the violent video game debate claim that the scientific literature supports their opinions. Some involved in the debate have proclaimed that the debate is scientifically settled and that only people holding personal interests and biases oppose these “established truths.” We review the historical similarities found in the 1950s comic book debate and studies identified from a PubMed search of the term violent video games showing both the harmful and beneficial effects of these video games. We define factors that physicians need to consider when reading and stating opinions about this literature. Opinions from past court rulings are discussed to provide insight into how judges may approach the application of these social science studies to the current legal issue. Although on the surface the case of Schwarzenegger v Entertainment Merchants Association pertains only to the restriction of violent video games, it may establish principles about how medical and public health testimony can affect fundamental constitutional rights and how much and on what basis the courts will defer to legislators' reliance on unsettled science. PMID:21454733

  9. A plea for caution: violent video games, the Supreme Court, and the role of science.

    Science.gov (United States)

    Hall, Ryan C W; Day, Terri; Hall, Richard C W

    2011-04-01

    On November 2, 2010, the US Supreme Court heard arguments in the case of Schwarzenegger v Entertainment Merchants Association, with a ruling expected in 2011. This case addressed whether states have the right to restrict freedom of speech by limiting the sale of violent video games to minors. To date, 8 states have tried to pass legislation to this effect, with all attempts being found unconstitutional by lower courts. In large part, the Supreme Court's decision will be determined by its review and interpretation of the medical and social science literature addressing the effects of violent video games on children. Those on both sides of the violent video game debate claim that the scientific literature supports their opinions. Some involved in the debate have proclaimed that the debate is scientifically settled and that only people holding personal interests and biases oppose these "established truths." We review the historical similarities found in the 1950s comic book debate and studies identified from a PubMed search of the term violent video games showing both the harmful and beneficial effects of these video games. We define factors that physicians need to consider when reading and stating opinions about this literature. Opinions from past court rulings are discussed to provide insight into how judges may approach the application of these social science studies to the current legal issue. Although on the surface the case of Schwarzenegger v Entertainment Merchants Association pertains only to the restriction of violent video games, it may establish principles about how medical and public health testimony can affect fundamental constitutional rights and how much and on what basis the courts will defer to legislators' reliance on unsettled science.

  10. 32. science week of the Supreme Council of Sciences, Damascus (SY), 7-13 Nov 1992, Book 3, Pt. 2

    International Nuclear Information System (INIS)

    1994-01-01

    This publication is part 2 of book 3 of the 32nd science week of the Supreme Council of Sciences, held in Damascus (Syria) from 7-13 Nov 1992. This part contains papers presented at this meeting on agricultural science: Animal production, insects, crops, feeds, pastures, food sciences

  11. Modernizing "San Antonio Independent School District v. Rodriguez": How Evolving Supreme Court Jurisprudence Changes the Face of Education Finance Litigation

    Science.gov (United States)

    Saleh, Matthew

    2011-01-01

    This article aims to "modernize" the current legal debate over inequitable public school funding at the state and local level. The 1973 Supreme Court case of "San Antonio Independent School District v. Rodriguez" established precedent, allowing for property-tax based education funding programs at the state-level--a major source…

  12. The Three Faces of Power: The U.S. Supreme Court's Legitimization of School Authority's Parental, Police, and Pedagogic Roles.

    Science.gov (United States)

    Ehrensal, Patricia A.

    2003-01-01

    Examines legal and ethical ramifications of three roles of school authorities (agents-of-state, custodial, tutelary) legitimated in two Supreme Court decisions: "New Jersey v. T.L.0." (search and seizure) and "Vernonia v. Action" (drug use testing). (Contains 34 references.)(PKP)

  13. The Roles of the Supreme Court of the Republic Indonesia in Enforcement of International Arbitral Awards in Indonesia

    Directory of Open Access Journals (Sweden)

    Mutiara Hikmah

    2013-09-01

    Full Text Available Indonesia has been being a member of the 1958 New York Convention since 1981, namely upon issuance of the Presidential Decree No. 34 of 1981. Prior to taking into force of the Regulation of the Supreme Court of the Republic of Indonesia No. 1 of 1990 on Procedures for Enforcement of Foreign Arbitral awards, there were still constraints for the foreign business players in term of enforcement of arbitral awards in Indonesia. The Supreme Court as the highest judicial institution in Indonesia holds that international arbitral awards can not be enforced in Indonesia. After the Indonesian Supreme Court has issued such a regulation, enforcement of international arbitral awards in Indonesia began to be enforceable, because the procedural law that governs the procedures for execution of arbitral awards has been clear. In order to regulate better the international arbitral award problems in the hierarchy of legislation, on October 12, 1999, the Law on Arbitration and Alternative Dispute Resolution was promulgated. In that Law, there is a special part discussing the International Arbitration. This study examines the development of international arbitral award enforcement in Indonesia before Indonesia becoming member of the 1958 New York Convention, until nowadays, by analyzing the international arbitral awards that were decided by the Supreme Court of the Republic of Indonesia after the coming into effect of the Arbitration Law.

  14. Accommodation and Adjudication in Student-Administration Conflicts: The Difficult Legacy of the U.S. Supreme Court

    Science.gov (United States)

    Meyer, Heinz-Dieter; Bratge, Katrina

    2011-01-01

    In this article, we consider a series of U.S. Supreme Court rulings that place public school students under an expansive shield of constitutional rights while often hampering the ability of administrators to engage in flexible and creative conflict resolution in the context of the school's mission. The court's readiness to adjudicate a large range…

  15. [Comparison of efficacy for laryngeal mask airway-Supreme(TM) versus common laryngeal mask airway in children].

    Science.gov (United States)

    Shangguan, Wang-ning; You, Shan; He, Wei; DI, Mei-qin; Xu, Jian; Li, Jun; Lian, Qing-quan

    2013-11-19

    To compare the efficacy of laryngeal mask airway-Supreme(TM) versus common laryngeal mask airway in children with general anesthesia. With local research ethics committee's approval and written informed parental consent, 100 children were randomly divided into groups L (size 2.0 common laryngeal mask airway) and S (size 2.0 laryngeal mask airway-Supreme(TM)) according to random number (n = 50 each). After anesthesia induction, a common laryngeal mask airway or laryngeal mask airway-Supreme(TM) was inserted and mechanically ventilated. Time and ease for insertion, insertion success rate, airway leak pressure, success rate and ease of disposal sputum collecting tube insertion in group S, quality of airway during anesthetic maintenance, abdominal circumference changes and complications within 24 h post-operation were measured. Compared with group L, abdominal circumference increased less in group S (0.90 ± 0.35 vs 0.43 ± 0.18 cm, n = 46, P children with mechanical ventilation, laryngeal mask airway-Supreme(TM) can be effectively applied to maintain a good airway. And the incidence of gastric insufflation is lower. It is particularly useful for those requiring evacuation of gastric contents during general anesthesia.

  16. Neutrality, Proselytism and Religious Minorities at the European Court of Human Rights and the US Supreme Court

    OpenAIRE

    Hatzis, N.

    2009-01-01

    The paper examines the way the US Supreme Court and the European Court of Human Rights have dealt with the discriminatory treatment of religious minorities in relation to proselytism, and the role played by the principle of neutrality in arguments supporting the invalidation of statutes which restrict religious canvassing.

  17. 32. science week of the Supreme Council of Sciences, Damascus (SY), 7-13 Nov 1992, Book 2, Pt. 3

    International Nuclear Information System (INIS)

    1994-01-01

    This publication is part 3 of book 2 of the 32nd science week of the Supreme Council of Sciences, held in Damascus (Syria) from 7-13 Nov. 1992. This part contains papers presented at this meeting on basic sciences: physics and mathematics

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

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

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

  19. 48 CFR 42.101 - Contract audit responsibilities.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Audit Services 42.101 Contract... supporting proposed and incurred costs. (b) Normally, for contractors other than educational institutions and... meet contract audit requirements. For educational institutions and nonprofit organizations, audit...

  20. Part C and Part D - Program Audit Results

    Data.gov (United States)

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

  1. The multigap resistive plate chamber

    Energy Technology Data Exchange (ETDEWEB)

    Zeballos, E. Cerron [European Organization for Nuclear Research (CERN), Geneva (Switzerland); World Lab., Lausanne (Switzerland); Crotty, I. [European Organization for Nuclear Research (CERN), Geneva (Switzerland); Hatzifotiadou, D. [European Organization for Nuclear Research (CERN), Geneva (Switzerland); World Lab., Lausanne (Switzerland); Valverde, J. Lamas [European Organization for Nuclear Research (CERN), Geneva (Switzerland); World Lab., Lausanne (Switzerland); Univ. Louis Pasteur, Strasbourg (France); Neupane, S. [European Organization for Nuclear Research (CERN), Geneva (Switzerland); World Lab., Lausanne (Switzerland); Williams, M. C. S. [European Organization for Nuclear Research (CERN), Geneva (Switzerland); Zichichi, A. [Univ. of Bologna, Bologna (Italy)

    2015-02-03

    The paper describes the multigap resistive plate chamber (RPC). This is a variant of the wide gap RPC. However it has much improved time resolution, while keeping all the other advantages of the wide gap RPC design.

  2. Comparison of laryngeal mask airway supreme and laryngeal mask airway proseal for laryngopharyngeal trauma and postoperative morbidity in children.

    Science.gov (United States)

    Aydogmus, Meltem Turkay; Eksioglu, Birsen; Oba, Sibel; Unsal, Oya; Türk, Hacer Sebnem Yeltepe; Sinikoglu, Sitki Nadir; Tug, Aslihan

    2013-01-01

    Laryngeal mask airway (LMA), which has been used frequently in airway management, can cause laryngopharyngeal injury and morbidity. In this trial, we compare the macroscopic changes on laryngopharyngeal structures and the postoperative laryngopharyngeal morbidity by using LMA supreme with LMA proseal in children. We divided patients into two groups. We inserted size three LMA proseal into the first group and size three LMA supreme into the second group. Before LMA insertion and after LMA removal, we performed direct laryngoscopy on the patients. We compared hyperemia, mucosal injury and blood staining on LMA removal, as well as insertion time, rate of success in gastric tube insertion on the first attempt, nausea, vomiting, and sore throat between the two groups. We recorded no significant differences between the two groups for mean operation time, sex, age, weight, rate of success in gastric tube insertion on first attempt, nausea, vomiting, sore throat and mucosal injury. Mean insertion time for the LMA proseal group was significantly longer than the LMA supreme group (p = 0.0001). The ratio of blood staining on LMA removal was significantly higher in the LMA proseal group than the LMA supreme group (p = 0.034). The patients with blood staining on LMA removal exhibited significantly more mucosal hyperemia and injury than the patients with clear LMA (p = 0.0001, p = 0.020). LMA supreme insertion is faster and easier than LMA proseal and causes less laryngopharyngeal injury than LMA proseal in children. Copyright © 2013 Sociedade Brasileira de Anestesiologia. Published by Elsevier Editora Ltda. All rights reserved.

  3. Light diffusing fiber optic chamber

    Science.gov (United States)

    Maitland, Duncan J.

    2002-01-01

    A light diffusion system for transmitting light to a target area. The light is transmitted in a direction from a proximal end to a distal end by an optical fiber. A diffusing chamber is operatively connected to the optical fiber for transmitting the light from the proximal end to the distal end and transmitting said light to said target area. A plug is operatively connected to the diffusing chamber for increasing the light that is transmitted to the target area.

  4. Advances on fission chamber modelling

    International Nuclear Information System (INIS)

    Filliatre, Philippe; Jammes, Christian; Geslot, Benoit; Veenhof, Rob

    2013-06-01

    In-vessel, online neutron flux measurements are routinely performed in mock-up and material testing reactors by fission chambers. Those measurements have a wide range of applications, including characterization of experimental conditions, reactor monitoring and safety. Depending on the application, detectors may experience a wide range of constraints, of several magnitudes, in term of neutron flux, gamma-ray flux, temperature. Hence, designing a specific fission chamber and measuring chain for a given application is a demanding task. It can be achieved by a combination of experimental feedback and simulating tools, the latter being based on a comprehensive understanding of the underlying physics. A computation route that simulates fission chambers, named CHESTER, is presented. The retrieved quantities of interest are the neutron-induced charge spectrum, the electronic and ionic pulses, the mean current and variance, the power spectrum. It relies on the GARFIELD suite, originally developed for drift chambers, and makes use of the MAGBOLTZ code to assess the drift parameters of electrons within the filling gas, and the SRIM code to evaluate the stopping range of fission products. The effect of the gamma flux is also estimated. Computations made with several fission chambers exemplify the possibilities of the route. A good qualitative agreement is obtained when comparing the results with the experimental data available to date. In a near future, a comprehensive experimental programme will be undertaken to qualify the route using the known neutron sources, mock-up reactors and wide choice of fission chambers, with a stress on the predictiveness of the Campbelling mode. Depending on the results, a refinement of the modelling and an effort on the accuracy of input data are also to be considered. CHESTER will then make it possible to predict the overall sensitivity of a chamber, and to optimize the design for a given application. Another benefit will be to increase the

  5. Proton beam monitor chamber calibration

    International Nuclear Information System (INIS)

    Gomà, C; Meer, D; Safai, S; Lorentini, S

    2014-01-01

    The first goal of this paper is to clarify the reference conditions for the reference dosimetry of clinical proton beams. A clear distinction is made between proton beam delivery systems which should be calibrated with a spread-out Bragg peak field and those that should be calibrated with a (pseudo-)monoenergetic proton beam. For the latter, this paper also compares two independent dosimetry techniques to calibrate the beam monitor chambers: absolute dosimetry (of the number of protons exiting the nozzle) with a Faraday cup and reference dosimetry (i.e. determination of the absorbed dose to water under IAEA TRS-398 reference conditions) with an ionization chamber. To compare the two techniques, Monte Carlo simulations were performed to convert dose-to-water to proton fluence. A good agreement was found between the Faraday cup technique and the reference dosimetry with a plane-parallel ionization chamber. The differences—of the order of 3%—were found to be within the uncertainty of the comparison. For cylindrical ionization chambers, however, the agreement was only possible when positioning the effective point of measurement of the chamber at the reference measurement depth—i.e. not complying with IAEA TRS-398 recommendations. In conclusion, for cylindrical ionization chambers, IAEA TRS-398 reference conditions for monoenergetic proton beams led to a systematic error in the determination of the absorbed dose to water, especially relevant for low-energy proton beams. To overcome this problem, the effective point of measurement of cylindrical ionization chambers should be taken into account when positioning the reference point of the chamber. Within the current IAEA TRS-398 recommendations, it seems advisable to use plane-parallel ionization chambers—rather than cylindrical chambers—for the reference dosimetry of pseudo-monoenergetic proton beams. (paper)

  6. BEBC Big European Bubble Chamber

    CERN Multimedia

    CERN PhotoLab

    1974-01-01

    A view of the dismantling of the magnet of BEBC, the 3.7 m European Bubble Chamber : iron magnetic shielding ; lower and upper parts of the vacuum enclosure of the magnet; turbo-molecular vacuum pumps for the "fish-eye" windows; the two superconducting coils; a handling platform; the two cryostats suspended from the bar of the travelling crane which has a 170 ton carrying capacity. The chamber proper, not dismantled, is inside the shielding.

  7. 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.

  8. 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...

  9. Pengaruh Kualitas Auditor, Audit Delay Dan Audit Tenure Terhadap Kualitas Audit Perbankan Yang Terdaftar Di Bei Periode 2012-2014

    OpenAIRE

    Herianti, Eva; Suryani, Arna

    2016-01-01

    Informasi akuntansi dibutuhkan oleh berbagai pihak untuk proses pengambilan keputusan. Namun, informasi akuntansi yang dibuat oleh manajemen Perusahaan berpotensi dipengaruhi oleh kepentingan pribadi sehingga membutuhkan adanya pihak ketiga yang independen untuk memberikan penilaian atas kualitas informasi atas hasil audit. Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor, audit delay dan audit tenure terhadap kualitas audit Perbankan yang terdaftar di BEI periode 2012-2014. M...

  10. 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

  11. 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.

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

    NARCIS (Netherlands)

    Buuren, van J.P.

    2009-01-01

    The main objective of this study is to provide evidence on the differences in audit quality amongst audit partners. I attribute these dissimilarities to (i) differences in the audit risk perception and the risk appetite of individual audit partners and (ii) to differences in the personal business

  13.  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.

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

    OpenAIRE

    Badingatus Solikhah; Kiswanto -

    2012-01-01

    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...

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

    Science.gov (United States)

    2010-01-01

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

  16. The 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

  17. Summary of DOD Acquisition Program Audit Coverage

    National Research Council Canada - National Science Library

    2001-01-01

    This report will provide the DoD audit community with information to support their planning efforts and provide management with information on the extent of audit coverage of DoD acquisition programs...

  18. School's Still out on Internal Auditing.

    Science.gov (United States)

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

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

  19. Energy conservation, efficiency and energy audit

    International Nuclear Information System (INIS)

    Sharma, R.A.

    2006-01-01

    In this paper the author discusses the conservation, efficiency, audit, fundamentals, differences and methods, the objectives of energy conservation, definitions of energy audit, scope, short term, medium term and long term measures to be taken for conservation are discussed

  20. Audit Follow-up Tracking System (AFTS)

    Data.gov (United States)

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

  1. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

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

  2. 12 CFR 620.30 - Audit committees.

    Science.gov (United States)

    2010-01-01

    ... shareholders; review the impact of any significant accounting and auditing developments; review accounting... prior to release. After the audit committee reviews a financial policy, procedure, or report, it must...

  3. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  4. Your District Deserves an Audit Committee

    Science.gov (United States)

    Schaupp, Frederick W.; Maust, Robert S.

    1974-01-01

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

  5. 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.

  6. Judgment of the Constitutional Review Chamber of the Supreme Court en banc : no. of the case 3-4-1-5-02 : date of desicion 28 October 2002

    Index Scriptorium Estoniae

    2002-01-01

    Riigikohtu lahendi 3-4-1-5-02 (Tallinna Halduskohtu taotlus ORAS §7 lg 3 põhiseadusele vastavuse selgitamiseks) tekst inglise keeles. - Lisatud: Dissenting opinion by Jüri Ilvest, Henn Jõks, Lea Kivi, Villu Kõve, pp. 214-215

  7. Squeezing the most from your audit dollar

    International Nuclear Information System (INIS)

    Greenwell, W.D.

    1981-01-01

    Basic requirements for auditing nuclear power plant quality assurance programs are described to ANSI N45.2.12. The paper discusses the quality assurance discipline of auditing within the nuclear power industry. It reflects actual work philosophy and techniques developed by one Architect/Engineer/Construction Q.A. management Audit Group to assess implemented programs while providing maximum benefit from each audit dollar

  8. Overview of Auditing for the Busy Rheumatologist.

    Science.gov (United States)

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

    Medical audits have become commonplace in the United States. A variety of companies service government and private payers to document accuracy of medical services provided as reflected in the medical record. When audited, the physician may not understand the nature of the inquiry, jurisdictions, methods, or purpose. This article gives practicing rheumatologists a reference to learn the types of audits and suggests responses that should minimize the impact of the audit to the practice.

  9. Directional muon jet chamber for a muon collider (Groovy Chamber)

    International Nuclear Information System (INIS)

    Atac, M.

    1996-10-01

    A directional jet drift chamber with PAD readout is proposed here which can select vertex originated muons within a given time window and eliminate those muons which primarily originate upstream, using only a PAD readout. Drift time provides the Z-coordinate, and the center of gravity of charge distribution provides the r-ψ coordinates. Directionality at the trigger level is obtained by the timing measurement from the PAD hits within a given time window. Because of the long drift time between the bunch crossings, a muon collider enables one to choose a drift distance in the drift chamber as long as 50 cm. This is an important factor in reducing cost of drift chambers which have to cover relatively large areas

  10. SAFETY AUDIT IN HATCHING COMPANY

    Directory of Open Access Journals (Sweden)

    Marian Bujna

    2013-12-01

    Full Text Available A safety audit in a hatching company in order to improve the hatching quality and poultry breeding, poultry products and production by reducing risk factors and improving safety was performed. In the article is discussed the safety audit consisting of several parts such as an audit questionnaire and FMEA methods (analysis of causes and consequences of failures where there are specified potential risks arising at work. These risks are evaluated, and corrective measures are defined to reduce the formation of potential risks. It examines the process of retraining employees on occupational safety and health, personal protective equipment and fire protection. To optimize the production, a compound feed production programme was designed.

  11. Strategic Audit and Ownership Strategy

    Directory of Open Access Journals (Sweden)

    Mike Franz Wahl

    2015-10-01

    Full Text Available In the new global economy, ownership has become a central issue for organizational performance. Ownership strategy is where corporate governance meets strategic management. Highlighting a knowledge gap in the field of corporate governance, the author is asking the central research question: “how to develop an ownership strategy?” The main purpose of this paper is to answer this original question and develop a better understanding about ownership strategies. Theoretically there is evidence to indicate that there is a link between strategic audit and ownership strategy. Analyzing firm cases from Estonia allows concluding that the strategic audit is useful for developing systemically ownership strategies, which in turn could be a realistic alternative for complete contracts. The use of strategic audits gives the business owner an opportunity to analyze his own actions and behavior, learning, managing knowledge, and finally clearly expressing his will in the form of an ownership strategy.

  12. Audits for advanced treatment dosimetry

    Science.gov (United States)

    Ibbott, G. S.; Thwaites, D. I.

    2015-01-01

    Radiation therapy has advanced rapidly over the last few decades, progressing from 3D conformal treatment to image-guided intensity modulated therapy of several different flavors, both 3D and 4D and to adaptive radiotherapy. The use of intensity modulation has increased the complexity of quality assurance and essentially eliminated the physicist's ability to judge the validity of a treatment plan, even approximately, on the basis of appearance and experience. Instead, complex QA devices and procedures are required at the institutional level. Similarly, the assessment of treatment quality through remote and on-site audits also requires greater sophistication. The introduction of 3D and 4D dosimetry into external audit systems must follow, to enable quality assurance systems to perform meaningful and thorough audits.

  13. O poder dos juízes: Supremo Tribunal Federal e o desenho institucional do Conselho Nacional de Justiça The power of judges: the Supreme Court and the institutional design of the National Council of Justice

    Directory of Open Access Journals (Sweden)

    Ernani Carvalho

    2013-03-01

    constitutional amendment number 45 was a CNJ directed by members of the Brazilian Court. To achieve it we use a review of literature and data analysis. The argument is developed from the logic of approving institutional design CNJ tied to the interests of the STF is the best strategy to be developed by the members of the Court. This can be explained by: 1 The judges of the Supreme Court are important political actors; 2 The existence of judicial independence guaranteed by institutional prerogatives; 3 Political systems with a high degree of fragmentation increases the likelihood of judges (STF to approve their interests; 4 the existence of the mechanism of judicial review extends the degree of influence of the Supreme Courts and 5 Finally, the existence of informal mechanisms of persuasion facilitate the success of the judges of the Supreme Court. From the case study we conclude that: the Brazilian institutional design and the fragmented political system generated a powerful Supreme Court (STF which is responsible for centralized the judicial policy-making. The STF becoming, in this respect, a third chamber of the decision-making process.

  14. Efficiency audit for IT-systems of state management strategic objects

    Directory of Open Access Journals (Sweden)

    Abasov V.A.

    2017-06-01

    risk levels according to the results of efficiency audit. To document the IT-system efficiency audit results the author develops the standard forms of auditor’s working documents, that is, «Statement about information vulnerability and determining the category of protection», «Estimation of results and threats for activity». The further research of the issue of IT-system efficiency audit is to develop organizational actions as to carrying out the check-ups (by Account Chamber of IT-system security at strategic enterprises belonging to state management sector.

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

    Directory of Open Access Journals (Sweden)

    Cristina Raluca Popescu

    2015-02-01

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

  16. 47 CFR 53.211 - Audit planning.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit planning. 53.211 Section 53.211... PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.211 Audit planning. (a) Before selecting an independent auditor, the Bell operating company shall submit preliminary audit...

  17. A Critical Evaluation of Academic Internal Audit

    Science.gov (United States)

    Blackmore, Jacqueline Ann

    2004-01-01

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

  18. 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...

  19. 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...

  20. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... 242 Consolidated Audit Trail; Final Rule #0;#0;Federal Register / Vol. 77, No. 148 / Wednesday, August... 242 [Release No. 34-67457; File No. S7-11-10] RIN 3235-AK51 Consolidated Audit Trail AGENCY... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 48 CFR 225.872-6 - Audit.

    Science.gov (United States)

    2010-10-01

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

  7. 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...

  8. 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...

  9. 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...

  10. 9 CFR 149.3 - Site audit.

    Science.gov (United States)

    2010-01-01

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

  11. 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...

  12. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  13. 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. ...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 15 CFR 995.14 - Auditing.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Auditing. 995.14 Section 995.14 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) NATIONAL OCEANIC... HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED or...

  19. Litigation and audit quality; two experimental studies

    NARCIS (Netherlands)

    Dijk, M. van

    1998-01-01

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

  20. 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 Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and...

  1. 10 CFR 835.102 - Internal audits.

    Science.gov (United States)

    2010-01-01

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

  2. 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...

  3. Modern tendencies of audit services market development

    OpenAIRE

    Doroch, N.

    2009-01-01

    Consisting of public auditing activity of Ukraine and USA and basic directions of the market of audit and public auditing services development is analysed in the article, certainly factors which influence on these processes. Conclusions are done about subsequent development of public accountant activity.

  4. 25 CFR 571.12 - Audit standards.

    Science.gov (United States)

    2010-04-01

    ... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

  5. 47 CFR 54.707 - Audit controls.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Audit controls. 54.707 Section 54.707... SERVICE Administration § 54.707 Audit controls. The Administrator shall have authority to audit... may suspend or delay discounts, offsets, and support amounts provided to a carrier if the carrier...

  6. Do farm audits improve milk quality?

    NARCIS (Netherlands)

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

    2014-01-01

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

  7. 11 CFR 9007.1 - Audits.

    Science.gov (United States)

    2010-01-01

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

  8. 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...

  9. Performance Audits : A study of the factors affecting audit impact in Sweden

    OpenAIRE

    Persson, Elin; Näsström, Milla

    2016-01-01

    There have been uncertainties to what a performance audit generates, as audit impact have an inherent causality problem. Prior studies present several factors that affect perceived audit impact, but the generalizability is low and not applicable in a Swedish context, thus this thesis contributes to the development of the existing knowledge by investigating audit impact. This thesis consists of a sample of three performance audits which are investigated through a mix methods approach with a to...

  10. Plasma chemistry in wire chambers

    International Nuclear Information System (INIS)

    Wise, J.

    1990-05-01

    The phenomenology of wire chamber aging is discussed and fundamentals of proportional counters are presented. Free-radical polymerization and plasma polymerization are discussed. The chemistry of wire aging is reviewed. Similarities between wire chamber plasma (>1 atm dc-discharge) and low-pressure rf-discharge plasmas, which have been more widely studied, are suggested. Construction and use of a system to allow study of the plasma reactions occurring in wire chambers is reported. A proportional tube irradiated by an 55 Fe source is used as a model wire chamber. Condensable species in the proportional tube effluent are concentrated in a cryotrap and analyzed by gas chromatography/mass spectrometry. Several different wire chamber gases (methane, argon/methane, ethane, argon/ethane, propane, argon/isobutane) are tested and their reaction products qualitatively identified. For all gases tested except those containing methane, use of hygroscopic filters to remove trace water and oxygen contaminants from the gas resulted in an increase in the average molecular weight of the products, consistent with results from low-pressure rf-discharge plasmas. It is suggested that because water and oxygen inhibit polymer growth in the gas phase that they may also reduce polymer deposition in proportional tubes and therefore retard wire aging processes. Mechanistic implications of the plasma reactions of hydrocarbons with oxygen are suggested. Unresolved issues in this work and proposals for further study are discussed

  11. Neutron Detection via Bubble Chambers

    Energy Technology Data Exchange (ETDEWEB)

    Jordan, David V.; Ely, James H.; Peurrung, Anthony J.; Bond, Leonard J.; Collar, J. I.; Flake, Matthew; Knopf, Michael A.; Pitts, W. K.; Shaver, Mark W.; Sonnenschein, Andrew; Smart, John E.; Todd, Lindsay C.

    2005-10-06

    The results of a Pacific Northwest National Laboratory (PNNL) exploratory research project investigating the feasibility of fast neutron detection using a suitably prepared and operated, pressure-cycled bubble chamber are described. The research was conducted along two parallel paths. Experiments with a slow pressure-release Halon chamber at the Enrico Fermi Institute at the University of Chicago showed clear bubble nucleation sensitivity to an AmBe neutron source and insensitivity to the 662 keV gammas from a 137Cs source. Bubble formation was documented via high-speed (1000 frames/sec) photography, and the acoustic signature of bubble formation was detected using a piezo-electric transducer element mounted on the base of the chamber. The chamber’s neutron sensitivity as a function of working fluid temperature was mapped out. The second research path consisted of the design, fabrication, and testing of a fast pressure-release Freon-134a chamber at PNNL. The project concluded with successful demonstrations of the PNNL chamber’s AmBe neutron source sensitivity and 137Cs gamma insensitivity. The source response tests of the PNNL chamber were documented with high-speed photography.

  12. Effectiveness of Two Training Methods for Avoiding Excessive Inflation of Laryngeal Mask Airway Supreme.

    Science.gov (United States)

    Gong, Ya-Hong; Cheng, Si; Zhang, Zhi-Yong; Huang, Yu-Guang

    2015-06-01

    To evaluate the effectiveness of two training methods for avoiding excessive inflation of laryngeal mask airway(LMA)Supreme. Totally 41 anesthesiologists were randomly divided into hand touch group(H group,n=20)and short-term pressure gauge training group(G group,n=21). Before training,subjects were asked to inflate the cuff of LMA Supreme to two target pressures,30 cmH(2)O and 60 cmH(2)O, according to their own experiences. The actual cuff pressures were recorded as baseline pressures. Subjects in H group then received the training of hand touch:touch the vermilion of the lip and apex nasi with the left ring finger and feel the hardness. A cuff pressure with hardness similar to the vermilion of the lip was defined as 30 cmH(2)O, and similar to the apex nasi as 60 cmH(2)O. Subjects in G group were asked to inflate the cuff with a pressure gauge and feel the hardness of the cuff when the pressure reached 30 cmH(2)O and 60 cmH(2)O. After one-week training,two groups of subjects repeated the cuff inflation test. Actual cuff pressures after training were also recorded and compared with the baseline pressures. Results Actual cuff pressures after training[Group H:(39.7±15.7) cmH(2)O(P=0.00);Group G:(26.2±13.2) cmH(2)O(P=0.03)]were significantly lower than baseline pressures in both groups when the target cuff pressure was 30 cmH(2)O, and the differences were not statistically significant between these two groups(P=0.06). When the target pressure was 60 cmH(2)O,the actual cuff pressure of H group [(91.1±24.3)cmH(2)O] was significantly higher than that of G group [(58.1±15.4) cmH(2)O (P=0.01)]. However,the actual cuff pressure of G group was similar to the target pressure. The two training methods are equally effective when the target pressure is 30 cmH(2)O, while short-term pressure gauge training method is superior when the target pressure is 60 cmH(2)O.

  13. 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

  14. CHARTE D'AUDIT INTERNE

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

    sblanchard

    30 mars 2015 ... CHARTE D'AUDIT INTERNE. Mars 2015. 2. Assurances et conseils afin de soutenir le développement par l'innovation. La présente charte établit l'objet, le caractère indépendant et la portée de la fonction d'audit interne au CRDI de même que les pouvoirs et les responsabilités qui y sont associés et les.

  15. Energy audit for energy conservation

    International Nuclear Information System (INIS)

    Kanetkar, V.V.

    1996-01-01

    Energy audit is a very effective management tool for betterment of plant performance. The energy audit has a problem solving approach rather than a fault finding technique. The energy conservation is a rational use of energy. It has been the experience of the developed countries that energy is one issue which results into cost savings with relatively much less efforts/cost in comparison with other resources used in production, development and adoption of energy efficiency equipment and practices in most of production process has been the result of same technique. (author). 1 tab

  16. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    CHARTE D'AUDIT INTERNE. Mars 2017. 2. Assurances et conseils afin de soutenir le développement par l'innovation. La présente charte établit l'objet, le caractère indépendant et la portée de la fonction d'audit interne au CRDI de même que les pouvoirs et les responsabilités qui y sont associés et les normes auxquelles ...

  17. How does joint provision of audit and non-audit services affect audit quality and independence? A review

    OpenAIRE

    Marnet, Oliver; Gwilliam, David; Teng, Chie Min

    2014-01-01

    The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. This report is relevant to the ongoing debate at both national and European level on issues of competition, liability and regulation in the audit market. and it seeks to contextualise the issue and provide a résumé of th...

  18. 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.

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

    NARCIS (Netherlands)

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

    2011-01-01

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

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

    African Journals Online (AJOL)

    user

    researcher recommends auditors to further align audit fee valuation with the interests of regulatory bank, .... the significance of banks to the economy, their financial transparency has a paramount importance to various ..... aspects of financial risks, including management capability, asset quality and composition, Earnings ...

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

    African Journals Online (AJOL)

    user

    earnings ratios are one of the important signals in going concern consideration; unfavorable earnings performance are also regarded as an incentive to manipulated reporting. Therefore, based on the above arguments audit fees are expected to have a positive relationship with operating risk. Similar to prior studies in bank ...

  2. The CLAS drift chamber system

    CERN Document Server

    Mestayer, M D; Asavapibhop, B; Barbosa, F J; Bonneau, P; Christo, S B; Dodge, G E; Dooling, T; Duncan, W S; Dytman, S A; Feuerbach, R; Gilfoyle, G P; Gyurjyan, V; Hicks, K H; Hicks, R S; Hyde-Wright, C E; Jacobs, G; Klein, A; Klein, F J; Kossov, M; Kuhn, S E; Magahiz, R A; Major, R W; Martin, C; McGuckin, T; McNabb, J; Miskimen, R A; Müller, J A; Niczyporuk, B B; O'Meara, J E; Qin, L M; Raue, B A; Robb, J; Roudot, F; Schumacher, R A; Tedeschi, D J; Thompson, R A; Tilles, D; Tuzel, W; Vansyoc, K; Vineyard, M F; Weinstein, L B; Wilkin, G R; Yegneswaran, A; Yun, J

    2000-01-01

    Experimental Hall B at Jefferson Laboratory houses the CEBAF Large Acceptance Spectrometer, the magnetic field of which is produced by a superconducting toroid. The six coils of this toroid divide the detector azimuthally into six sectors, each of which contains three large multi-layer drift chambers for tracking charged particles produced from a fixed target on the toroidal axis. Within the 18 drift chambers are a total of 35,148 individually instrumented hexagonal drift cells. The novel geometry of these chambers provides for good tracking resolution and efficiency, along with large acceptance. The design and construction challenges posed by these large-scale detectors are described, and detailed results are presented from in-beam measurements.

  3. "Flat-Fish" Vacuum Chamber

    CERN Multimedia

    CERN PhotoLab

    1978-01-01

    The picture shows a "Flat-Fish" vacuum chamber being prepared in the ISR workshop for testing prior to installation in the Split Field Magnet (SFM) at intersection I4. The two shells of each part were hydroformed from 0.15 mm thick inconel 718 sheet (with end parts in inconel 600 for easier manual welding to the arms) and welded toghether with two strips which were attached by means of thin stainless steel sheets to the Split Field Magnet poles in order to take the vertical component of the atmospheric pressure force. This was the thinnest vacuum chamber ever made for the ISR. Inconel material was chosen for its high elastic modulus and strenght at chamber bake-out temperature. In this picture the thin sheets transferring the vertical component of the atmosferic pressure force are attached to a support frame for testing. See also 7712182, 7712179.

  4. Holography in small bubble chambers

    International Nuclear Information System (INIS)

    Lecoq, P.

    1984-01-01

    This chapter reports on an experiment to determine the total charm cross section at different incident momenta using the small, heavy liquid bubble chamber HOBC. Holography in liquid hydrogen is also tested using the holographic lexan bubble chamber HOLEBC with the aim of preparing a future holographic experiment in hydrogen. The high intensity tests show that more than 100 incident tracks per hologram do not cause a dramatic effect on the picture quality. Hydrogen is more favorable than freon as the bubble growth is much slower in hydrogen. An advantage of holography is to have the maximum resolution in the full volume of the bubble chamber, which allows a gain in sensitivity by a factor of 10 compared to classical optics as 100 tracks per hologram look reasonable. Holograms are not more difficult to analyze than classical optics high-resolution pictures. The results show that holography is a very powerful technique which can be used in very high resolution particle physics experiments

  5. Ionization chambers for LET determination

    DEFF Research Database (Denmark)

    Kaiser, Franz-Joachim; Bassler, Niels; Tölli, Heikki

    2010-01-01

    resolution and high sensitivity are necessary. For exact dosimetry which is done using ionization chambers (ICs), the recombination taking place in the IC has to be known. Up to now, recombination is corrected phenomenologically and more practical approaches are currently used. Nevertheless, Jaff´e's theory...... of columnar recombination was designed to model the detector efficiency of an ionization chamber. Here, we have shown that despite the approximations and simplification made, the theory is correct for the LETs typically found in clinical radiotherapy employing particles from protons to carbon ions...

  6. Laboratory Course on Drift Chambers

    International Nuclear Information System (INIS)

    Garcia-Ferreira, Ix-B.; Garcia-Herrera, J.; Villasenor, L.

    2006-01-01

    Drift chambers play an important role in particle physics experiments as tracking detectors. We started this laboratory course with a brief review of the theoretical background and then moved on to the the experimental setup which consisted of a single-sided, single-cell drift chamber. We also used a plastic scintillator paddle, standard P-10 gas mixture (90% Ar, 10% CH4) and a collimated 90Sr source. During the laboratory session the students performend measurements of the following quantities: a) drift velocities and their variations as function of the drift field; b) gas gains and c) diffusion of electrons as they drifted in the gas

  7. Implementation of a system for external audits beam radiation therapy in terms of reference no

    International Nuclear Information System (INIS)

    Alonso Samper, Jose Luis; Dominguez, Lourdes; Alert Silva, Jose; Alfonso Laguardia, Rodolfo; Larrinaga Cortina, Eduardo; Garcia Yip, Fernando; Rodriguez Machado, Jorge; Morales Lopez, Jorge Luis; Silvestre Patallo, Ileana

    2009-01-01

    This paper presents our experience in implementing a external audit system for radiotherapy beam in no reference conditions with the use of CIRS and a summary of the measurements with him made.This paper presents our experience in implementing a external audit system for radiotherapy beam in no reference conditions with the use of CIRS and a summary of the measurements with him made. Centers were audited with external beam high-energy Co-60, 6 MV and 15 MV and were considered 4 treatment planning systems (TPS): AMEPLAN, Theraplan Plus, Precise Plan and MIRS to calculate doses prescribed in each test case. All measurements were acquired by the audit team using the anthropomorphic phantom CIRS, Semiflex chamber PTW 31010 and PTW electrometer STATES. The implementation and development of the external audits of beams radiotherapy in terms of 'no reference' has brought an improvement in both clinical aspects of treatment and the radiation safety and the quality control, has given us greater confidence and for this reason we believe has become essential. (Author)

  8. Child health in the workplace: the Supreme Court in Hammer v. Dagenhart (1918).

    Science.gov (United States)

    Berger, L R; Johansson, S R

    1980-01-01

    Exploitation of children in the labor force at the beginning of this century gave rise to a national campaign leading to congressional passage of the Keating-Owen Act in 1916. The act prohibited from interstate commerce goods produced in factories or mines that employed children who either were under fourteen years of age or who were under sixteen years of age and worked more than eight hours a day. Despite its popular support, the Act was declared unconstitutional by the Supreme Court in Hammer v. Dagenhart (1918). The Court's decision involved several major issues: interpretation of the Fifth and Fourteenth Amendments to the Constitution, freedom of contract, police power of the states, and the interstate commerce clause. Review of previous Court decisions suggests that the justices were on less than solid legal ground in reaching their decision. Examination of the historical context of the decision, however, suggests other factors that may have played a more important role than judicial precedents. The debate prompted by Hammer v. Dagenhart has much relevance to such current issues as young agricultural workers, sex discrimination in industry, and the powers of the federal government vis-a-vis states and individual citizens.

  9. Connecting Climate Science to Policy: from Global Food Production to the US Supreme Court

    Science.gov (United States)

    Battisti, D. S.

    2016-12-01

    There are myriad ways climate science has been used to inform on global food security, and to affect law and policy. In this talk, I will summarize examples that include the application of the El Nino - Southern Oscillation science to improve food security in Indonesia and provide water forecasts for agriculture in northwest Mexico, as well as the application of climate change science to project changes in global grain production. In the latter case, reliable information on the impact of increasing greenhouse gases on growing season temperature is applied to assess the impact of climate change on average crop yields, on the volatility in crop yields, and on the loss of yield due to increasing pest pressure - all of which have acute implications for agricultural policy. In the US, climate change science was of paramount importance for the Supreme Court decision in the case "Massachusetts vs. EPA," which to this day greatly shapes US policy related to climate change - most notably in setting emission standards for vehicles. My colleagues and I have learned several lessons from our experiences in these applications of climate science that I will share, including some thoughts on the nature of interdisciplinary teams for producing reliable and effective products, and the on the professional pros and cons of pursuing applied work.

  10. Supreme Laryngeal Mask Airway versus Face Mask during Neonatal Resuscitation: A Randomized Controlled Trial.

    Science.gov (United States)

    Trevisanuto, Daniele; Cavallin, Francesco; Nguyen, Loi Ngoc; Nguyen, Tien Viet; Tran, Linh Dieu; Tran, Chien Dinh; Doglioni, Nicoletta; Micaglio, Massimo; Moccia, Luciano

    2015-08-01

    To assess the effectiveness of supreme laryngeal mask airway (SLMA) over face mask ventilation for preventing need for endotracheal intubation at birth. We report a prospective, randomized, parallel 1:1, unblinded, controlled trial. After a short-term educational intervention on SLMA use, infants ≥34-week gestation and/or expected birth weight ≥1500 g requiring positive pressure ventilation (PPV) at birth were randomized to resuscitation by SLMA or face mask. The primary outcome was the success rate of the resuscitation devices (SLMA or face mask) defined as the achievement of an effective PPV preventing the need for endotracheal intubation. We enrolled 142 patients (71 in SLMA and 71 in face mask group, respectively). Successful resuscitation rate was significantly higher with the SLMA compared with face mask ventilation (91.5% vs 78.9%; P = .03). Apgar score at 5 minutes was significantly higher in SLMA than in face mask group (P = .02). Neonatal intensive care unit admission rate was significantly lower in SLMA than in face mask group (P = .02). No complications related to the procedure occurred. In newborns with gestational age ≥34 weeks and/or expected birth weight ≥1500 g needing PPV at birth, the SLMA is more effective than face mask to prevent endotracheal intubation. The SLMA is effective in clinical practice after a short-term educational intervention. Registered with ClinicalTrials.gov: NCT01963936. Copyright © 2015 Elsevier Inc. All rights reserved.

  11. Understanding the failure of health-care exceptionalism in the Supreme Court's Obamacare decision.

    Science.gov (United States)

    Moncrieff, Abigail R

    2012-09-01

    On June 28, 2012, a mere century after the first presidential proposal for national health insurance, the Supreme Court issued a resounding victory for President Obama and for health-care reform generally, upholding the Patient Protection and Affordable Care Act against a serious constitutional challenge. Nevertheless, the Court also struck a potential blow to future health-care reform efforts in refusing to accept the solicitor general's argument that health care is a unique market with unique regulatory needs that justify special constitutional treatment. The failure of health-care exceptionalism in the Court's opinion might render future reform efforts more difficult than they would have been if the solicitor general's argument had carried the day. This commentary seeks to shed light on the Court's hesitation to recognize the uniqueness of health insurance and health care, noting that market-based exceptionalism in constitutional law has a long, dark history that the Court was understandably loath to repeat. Although the result of Chief Justice John Roberts' one-size-fits-all approach to constitutional analysis in this case is an odd holding that elides some genuine uniqueness of American health care, the alternative of health-care exceptionalism might have been much worse for our overall constitutional system.

  12. The embryo research debate in Brazil: from the National Congress to the Federal Supreme Court.

    Science.gov (United States)

    Cesarino, Letícia; Luna, Naara

    2011-04-01

    New forms of life produced by biomedical research, such as human embryonic stem cells (hESC), have been the object of public debate beyond the scientific fields involved. This article brings to light the case of Brazil, where recently passed federal legislation has authorized research with in vitro human embryos. It focuses on the legislative debate in the Brazilian National Congress between 2003 and 2005 on the Biosafety Bill of Law, which cleared for hESC research a certain share of supernumerary and unviable human embryos frozen in the country's assisted reproduction clinics. The passing of this Bill triggered other public reactions, chiefly a Direct Action of Unconstitutionality in Brazil's Federal Supreme Court. This study adopts an anthropological perspective for describing and analyzing the chief arguments in both debates, in terms of how the notion of 'life' was deployed and negotiated by contending parties. If, on the one hand, the definition of life appeared firmly attached to a conception of both the in vitro embryo and the fetus as a human person, on the other a movement towards breaking down life along utilitarian lines was found when the potential beneficiaries of stem cell therapy came into the equation. In all cases, however, notions of life were negotiated from a hybrid continuum of (biological) facts and (religious, moral and juridical) values, and resonated in different ways with the idea of the individual as privileged mode of constructing personhood in the context of modern nation states.

  13. Justice blocks and predictability of U.S. Supreme Court votes.

    Directory of Open Access Journals (Sweden)

    Roger Guimerà

    Full Text Available Successful attempts to predict judges' votes shed light into how legal decisions are made and, ultimately, into the behavior and evolution of the judiciary. Here, we investigate to what extent it is possible to make predictions of a justice's vote based on the other justices' votes in the same case. For our predictions, we use models and methods that have been developed to uncover hidden associations between actors in complex social networks. We show that these methods are more accurate at predicting justice's votes than forecasts made by legal experts and by algorithms that take into consideration the content of the cases. We argue that, within our framework, high predictability is a quantitative proxy for stable justice (and case blocks, which probably reflect stable a priori attitudes toward the law. We find that U.S. Supreme Court justice votes are more predictable than one would expect from an ideal court composed of perfectly independent justices. Deviations from ideal behavior are most apparent in divided 5-4 decisions, where justice blocks seem to be most stable. Moreover, we find evidence that justice predictability decreased during the 50-year period spanning from the Warren Court to the Rehnquist Court, and that aggregate court predictability has been significantly lower during Democratic presidencies. More broadly, our results show that it is possible to use methods developed for the analysis of complex social networks to quantitatively investigate historical questions related to political decision-making.

  14. 76 FR 55124 - Audit Committee Meeting of the Board of Directors; Sunshine Act

    Science.gov (United States)

    2011-09-06

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

  15. Continuous auditing: A literature review

    Directory of Open Access Journals (Sweden)

    Flávia Cruz de Souza

    2008-09-01

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

  16. AUDIT – SOURCES AND INSTITUTIONALISM

    Directory of Open Access Journals (Sweden)

    Evgeniy Stoyanov

    2014-06-01

    Full Text Available This monograph is engaged in one of the main problem areas in search of theory and practice of accountability and sound financial management at the beginning of the XXI century is the realization of effective audit. The generally described processes of development of the problem area, which highlight the problems of modern auditing, resemble the basis for the actuality of the topic of the monograph. In narrow terms it was justified by the need for inclusion of Bulgarian research and practice into the leading trends in the development of accounting and auditing. Amid the achievements of Bulgarian researchers in the fields of control theory, in particular the the theoretical of financial control and audit as reflected in the works of At. Atanasov, M. Dineff, O. Simeonov, B. Slavkov, L. Hristova, D. Petrova, I. Tomov, D. Ivanov, V. Bozhkov, Ant. Svrakov and others, this monograph is an attempt in analysing the significant changes occurring in the financial control in general, and particular in recent years, particularly in the field of administrative development and primarily in institutional improvement.

  17. Internal Audit Role in Cybersecurity

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Internal audit function has a key role in assessing cyber disruptions as part of strategic risks and identifying the operational control gaps on the business level, working with management at developing and maintaining an adaptive capacity to different types of risks building and improving business continuity.

  18. Conducting an information security audit

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D . Gheorghe Popescu

    2008-05-01

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

  19. Cerebral aneurysms – an audit

    African Journals Online (AJOL)

    Enrique

    Abstract. We performed an audit to determine the profile of cerebral aneurysms at the Universitas Hospital Bloem- fontein, the only government hospital with a vascular suite in the Free State and Northern Cape area. Two hun- dred and twenty-three government patients, diagnosed with cerebral aneurysms during the period.

  20. Internal Audit Charter, Mar2017

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

    Jessica Perkins

    The mission of IDRC's Internal Audit function is to enhance and protect organizational value by providing stakeholders with risk-based, objective and reliable assurance, advice and insight.2. This is accomplished by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, ...